Haley Mccullian, Human Resources Consultant, At Mercy...

Haley McCullian, human resources consultant, at Mercy Fitzgerald Hospital, is the author of this report. Her role is to identify the problems in the nursing field involving workplace violence in the emergency room. The purpose of this report is to educate the workforce on potential causes, effects, and theories revolving around the current organizational challenge. Workplace violence is a dangerous and complex occupational hazard in today’s health care work environment. It poses challenges for nurses and other health care employees, hospital administration, unions, and health care regulators. Violence from patients, visitors, and coworkers are often tolerated and explained as part of the job in the fast paced, stress filled healthcare care†¦show more content†¦As of June 2012, acts of violence towards health care workers are considered a misdemeanor or felony in only 30 states; however many other states still have no laws (Lipscomb London, 2015). Background: Health care workers are often hit, kicked, punched, pushed, scratched, bitten, spit on, threatened with a weapon, harassed by patients, family members, or visitors. How often does this happen? In a 2014 survey close to 70% of nurses reported being attacked while on the job within the last year (Jacobson, 2014). According to the Bureau of Labor Statistics, health care workers experience the most non fatal workplace violence when compared to other professions. Workplace violence towards health care workers is an international issue. (Waschgler, 2012) Nurses are often required to get uncomfortably close to very stressed out people. Some assaults come from psychotic persons brought into the emergency department, drunks, drug users, demented people, but most of the violence is not explainable. In the 2014 survey, 50% of the assaults came from patients or their family members who were drunk or on drugs. Numerous people attack nurses out of frustration. Rita Anderson, an Arizon a-based emergency room nurse, was instrumental in getting the New York State Violence

The traetment of classes in She stoops to conquer

The treatment of social classes in: She stoop to conquer by Oliver Goldsmith The social class theme is central. The decisions the characters make and how they see one another, are all largely based on what class they belong to. From the very beginning the author shows, a very class-conscious Mrs. Hardcastle. In act 1 she says to her husband â€Å"†¦I vow, Mr. Hardcastle, you re very particular. Is there a creature in the whole country but ourselves, that does not take a trip to town now and then, to rub off the rust a little?† (Goldsmith, 1773). She seems unsatisfied with her simple and appeasable life in the country. In the opposite side there is Mr. Hardcastle who strongly criticizes the snobbery of the average Londoner†¦show more content†¦Pray how do you like this head, Mr. Hastings? (Oliver Goldsmith, 1773, p 24) In the act 3 we found an exchange between Miss Hardcastle and his father regarding to Mr Marlow. Marlow treat them completely different because consider Mr Hardcastle a low class innkeeper and Kate a proper lady HARDCASTLE. I was never so surprised in my life! He has quite confounded all my faculties! MISS HARDCASTLE. I never saw anything like it: and a man of the world too! HARDCASTLE. Ay, he learned it all abroad--what a fool was I, to think a young man could learn modesty by travelling. He might as soon learn wit at a masquerade. MISS HARDCASTLE. It seems all natural to him. HARDCASTLE. A good deal assisted by bad company and a French dancing-master. MISS HARDCASTLE. Sure you mistake, papa! A French dancing-master could never have taught him that timid look--that awkward address--that bashful manner-- HARDCASTLE. Whose look? whose manner, child? MISS HARDCASTLE. Mr. Marlow s: his mauvaise honte, his timidity, struck me at the first sight. HARDCASTLE. Then your first sight deceived you; for I think him one of the most brazen first sights that ever astonished my senses. (Oliver Goldsmith, 1773, p 28) Finally the last example of the treatment of the social classes is shown by the heroine Miss Hardcastle when she stoops to conquer Marlow’s Heart. A deception that

Financial and Accounting Advice for Pewter -myassignmenthelp.com

Question: Discuss about theFinancial and Accounting Advice for Pewter Request. Answer: Dear Pewter, This refers to the letter from your head dated 5th July 2017 concerning financial advice on the two major items highlighted in the mail. I therefore on behalf of the firm hereby wish to inform you that we have looked at the issue concretely and in detail and hence ready to strongly, friendly and professionally advise you on the matter as per the regulations framework set in place regarding the items in the subject from AASBS, IFRS, IAS, ISA, regulation present on tax matters of Australia, Corporation Acts as well as standing orders in place at the time of issuing this advice as follows; ASSB 112 and IAS requires entities to fully account, recognize and disclose of all future tax aspects from expenses, income, profit and losses, assets and liabilities. I, therefore, wish to inform directors there is exist the great sense of tax compliance that sees efficiency in operation free from litigation, penalties, and closure when accounting for future tax. IAS 12 requires all the future recovery of the carrying amount of assets to be recognized in the balance sheet with their full disclosure in that financial year. Any amount subjected to tax resulting from any gain or benefit expected at the point of recovering the carrying amount of a property in future is what eligible for recognition since this what set tax base as well as the carrying amount. Most entities are expected to resale or revalue properties at a gain and hence why the tax man requires accounting for that future tax, however, there are instances where the tax base is zero or no economic benefits at all, therefore, the entity is required to recognize the carrying amount to be equal to the tax base in the footnotes of the financial reports as required by AASB 112. I further wish to inform Pewter Ltd directors that by recognizing the differences between the carrying amount and tax base as per the requirement of AASB 112 is of great help to them since this what determines the existence of tax liability or asset to the firm hence a platform for the entity to know their stand future tax wise. The temporary difference is that gap between the net book value of the asset or liability of an asset(carrying amount) with the tax base hence as the assets are recognized at book value respective temporary difference that is the gain or loss should be declared for tax purposes Chang(2009.Pg,650). The temporary differences are either taxable or deductible depending on the end result of the difference on whether its taxable gain or deductible in nature at the point of setting off the liability as well as when recovering the asset. The future taxable amount with good examples being income earned for accounting purposes but carried forward or rather deferred for tax purposes in the near future forms the basis for the future taxable amount. In the most company the use of cash method for tax involvement while filing is what contributes to instances of deferring tax. On the other hand, the point where the company declares the expenses for tax purposes at the current year but reports the same for finance purposes in the near future, of course, there crops the future deductible amount that is mostly seen to accumulate and be accounted for. I further wish to inform that temporary differences mainly result from lack of consistency when accounting for revenue and expenses in the books at the due date of occurrence hence leading to revenue and expenses were accounted for the present year in the accounting books but for tax purposes either in the previous year. Existence of temporary difference that is taxable in nature leads to deferred tax liability that should be recognized at the financial position as per AASB 112(15) a and b that states stipulation as to what extent recognition exist, hence in the near future it has to be settled for tax purposes hence a credit balance form of representation in the balance sheet AASB(2004.Pg.70). On the hand, the presence of deductible temporary difference leads to deferred tax asset that is to be recognized only when there exist taxable gain to recover the deductible gap this is as well confirmed by AASB 112(24) though under specified limits. Pewter Ltd therefore as long as they cant report both income and expenses within the same period or if they involve the use of cash method for tax compilation style they have no option but to account for future tax consequences. Its, therefore, the discretion of the company to decide on how to account for the revenue and expenses for the purposes of tax and book keeping. I, therefore, advise Pewter to consider tax planning mechanisms that take into consideration the time factor of all revenue and expenses of whatever nature that is to be subjected to tax. More so wish to inform the company that accounting for future tax items is compulsory as long as there exists inconsistency while accounting for tax purpose and for that for books. Pewters second issue at hand was concerning how to account and for revenue/sales, expenses, and inventory. The agreement set in place by Pewters Ltd and her retailers dictates the nature of transactions they are to engage, however, there exist sales of goods and AASB regulations that should be contravened at the point of agreement. Recognition of revenue according to AASB 1004(6.1.4)dictates to what point should revenue be recognized from it we clearly understood that revenue is recognized only when the respective economic benefit is achieved by the protagonist in our case the Pewter Ltd Deegan(2012, Pg 2).Basing with this I would advise Pewter to only recognize revenue after the company is certain that basing with the stocks they sent and less the closing stocks the balance is what they expect as sales and hence from it, they are now comfortable to account for any expense relating to the sales for profit recognition purposes. Concerning the time for recognizing the sales revenue I dont agree with the agreement to be recognizing it at the start of the quarter when the goods are shipped this is so because will be defying the regulation AASB 1004 that states that until economic benefit is enjoyed no need of recognizing revenue therefore if at the start of shipping there is no benefit Pewter Ltd has enjoyed at all. More so the regulation further requires recognition of revenue to be after the transaction is done and both buyer and seller are satisfied at the start of the quarter in fact that when the transaction is commencing not starting. Its impractical to reverse sales revenue because going by the regulation ASSB 1004 that states that sale occurs after the benefit is achieved and after the transaction is done in this case the transaction is not done since the parties are yet to sell while the other is yet awaiting to confirm the sales. This is more of sales on return basis where one party is acting as the agent of the other and upon making sales that when is handles money to the principal in our case Pewter Ltd. Cost of sales is only recognized after sales are made and we cant recognize the cost of sales if there are no sales that have been made. I, therefore, wish to inform Pewter Ltd that its irrational to reverse cost of sales as well as revenue because they only apply dependably if sales are made there exist respective cost of sales. Inventory, on the other hand, is recognized at cost as per IAS 2 hence there exists no rule of valuing it at selling prices. Each concept should be treated differently since they have different end effects and they are recognized and accounted differently as per different regulations thus therefore there exist no rational of concluding that by combining everything or working from behind the net actual sales effect is one as per the agreement. As initially stated I dont concur with the idea of netting of the costs relating store rent to the sales revenue since this is and expenditure in nature and it has to be accounted for in any case if throughout the quarter there exists no sales though not yet stipulated in the agreement its my belief that the retailers will expect the rent to be paid hence from the look of things in law perspective I advise Pewter Ltd not at all to set off the cost from revenue since they are different concepts and should be accounted for only to the extent in which they are incurred in any case it should be referred to as fixed cost Horngren(2009, Pg.13).I therefore strongly advise Pewter Ltd to review the agreement and implement the possible ideas shared. Regards, Maria Mckenzie. References Deegan, C., 2012. Australian financial accounting. McGraw-Hill Education Australia. Horngren, C.T., 2009. Cost accounting: A managerial emphasis, 13/e. Pearson Education India. Chang, C., Herbohn, K. and Tutticci, I., 2009. Market's perception of deferred tax accruals. Accounting Finance, 49(4), pp.645-673. AASB, A.S., 2004. Presentation of Financial Statements. Balance Sheet, 68, p.73.

Medical ethics free essay sample

A woman, after a bout with uterine cancer had a hysterectomy (surgical removal of the uterus). Before its removal, however, she had several eggs removed for possible fertilization in the future. Now married, the woman wishes to have a child with her husband. Obviously she cannot bear the child herself, so the couple utilizes a company to find a surrogate mother for them. The husbands sperm is used to fertilize one of the wifes eggs, and is implanted in the surrogate mother. The couple pays all of the womans pregnancy-related expenses and an extra $18,000 as compensation for her surrogacy. After all expenses are taken into account the couple pays the woman approximately $31,000 and the agency approximately $5,000. Though the surrogate passed stringent mental testing to ensure she was competent to carry another couples child, after carrying the pregnancy to term, the surrogate says that she has become too attached to her child to give it up to the couple. We will write a custom essay sample on Medical ethics or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A legal battle ensues. Questions for Case 1: †¢In Hong Kong it is illegal to pay a person for non-replenishable organs. The fear is that money will influence the poor to harm their bodies for the benefit of the rich. Do you see a parallel between this case and this law? Can allowing surrogate mothers to be paid for their troubles allow poorer women to be oppressed? †¢Does paying the surrogate harm her and/or the childs dignity? †¢Is it selfish for this couple to want children of their own genetic make-up? †¢One of the main arguments against the use of surrogate mothers is that carrying and giving birth to a child is such an emotional event that it is impossible to determine if the surrogate will be able to give up the child. Though adults enter into the contract, the child could ultimately suffer if a long custody battle ensues. With the possibility of such battles, do you think it is acceptable for parents to use a surrogate mother? †¢Do you think that if the surrogate is awarded the baby, this could cause emotional harm to the child? †¢Who do you think should receive the child, and why?

WWII (794 words) Essay Example For Students

WWII (794 words) Essay WWIIWar is one of the most tragic things in our world today. It is even sadder that usually it comes around at least once in our lifetime. In the 20th century alone we have already had two huge wars. These wars were call the World Wars simply because they involved most of the big countries of the world. Many people have died in these wars.. especially the second World War. That is my focus for this essay. The leader of Germany at the time of WW2 and the person who most think started WW2 was a man named Adolf Hitler. Adolf Hitler was born in Austria. By the time that World War 1 started in 1914, he was living in Germany. We will write a custom essay on WWII (794 words) specifically for you for only $16.38 $13.9/page Order now He served well in the German Army and for that he earned a medal for bravery. At the end of the war Hitler decided to take up politics. By 1921 he was already the founding leader of the Nazi party. Hitler was an incredibly racist man and he had a great hate for Jews. By 1933, Hitler gained political power by winning the election. Soon after he made himself absolute dictator, calling himself the Fuhrer which means Leader. By the end of the 30s he was already sending Jews off too concentration camps to meet a horrible death. I believe that Hitler was one of the greatest causes of World War 2. Although there are many other reasons, he was definitely one of them. Another reason was the Treaty of Versailles. This was the treaty that was signed at the end of World War 1. This treaty outlined the rules that Germany must follow because of their defeat by Britain and France. Many Germans were angered by the treaty, for most of the rules in the treaty were unfair and Germany lost a great amount of wealth. One of the cruelest reasons for the war was Hitlers racist hate for Jews. He would send them off in cattle cars to places called concentration camps were they would be slaughtered by the thousands. World War 2 was huge and involved a lot of countries. There were thousands of battlefronts and warsites. The two main battlefronts were the battle front between Britain and Germany and the battlefront between the Japanese and the Americans. These battlefronts were split up into smaller battlefronts even still. Many lives were lost in the air, on land and in the sea. Some of the most notable battles were: The Battle of Britain, The Battle of Midway and The Battle of the Atlantic.Since the US and Canada were at war with the Japanese, Japanese Canadians were treated very poorly. The government had decided that all or most Japanese Canadians, even if they were born in Canada had either go home or go and live in one of the camps. These camps were made to keep all the Japanese Canadians together in one location. But the fact was that these camps were very dirty and not fair treatment. Also, the government took away all Japanese possessions and without the Japanese knowing, they were auctioned off at a fraction of their original value! This treatment went on for all of World War 2 and Japanese Canadians were not treaty fairly for many years after. Just recently the government of Canada has decided to pay compensation for their losses but most agree that it doesnt even come close to what they lost. One of the greatest outcomes of the war was the great world power shift. For more than a century Great Britain had been the wealthiest and most powerful nation in the world. But they used up too many resources in the wars and their status greatly decreased. One person even wrote that it is not Great Britain any more.. .u0070a68a70aa2ce4ff78283701355a14 , .u0070a68a70aa2ce4ff78283701355a14 .postImageUrl , .u0070a68a70aa2ce4ff78283701355a14 .centered-text-area { min-height: 80px; position: relative; } .u0070a68a70aa2ce4ff78283701355a14 , .u0070a68a70aa2ce4ff78283701355a14:hover , .u0070a68a70aa2ce4ff78283701355a14:visited , .u0070a68a70aa2ce4ff78283701355a14:active { border:0!important; } .u0070a68a70aa2ce4ff78283701355a14 .clearfix:after { content: ""; display: table; clear: both; } .u0070a68a70aa2ce4ff78283701355a14 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u0070a68a70aa2ce4ff78283701355a14:active , .u0070a68a70aa2ce4ff78283701355a14:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u0070a68a70aa2ce4ff78283701355a14 .centered-text-area { width: 100%; position: relative ; } .u0070a68a70aa2ce4ff78283701355a14 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u0070a68a70aa2ce4ff78283701355a14 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u0070a68a70aa2ce4ff78283701355a14 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u0070a68a70aa2ce4ff78283701355a14:hover .ctaButton { background-color: #34495E!important; } .u0070a68a70aa2ce4ff78283701355a14 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u0070a68a70aa2ce4ff78283701355a14 .u0070a68a70aa2ce4ff78283701355a14-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u0070a68a70aa2ce4ff78283701355a14:after { content: ""; display: block; clear: both; } READ: Lazzaro Spallanzani Essay. it is just Britain. People all over the world suffered through this war. Hundreds of thousands of people died. All for the sake of their countries. And you know what? No one actually gained anything from it. The fact is that all of the countries (excluding the US) lost much, much more than what they gained. Britain lost their power, France lost lives and land, Germany lost everything and Japan lost thousands of civilians in their suicidal attacks called Kamikazes. In my opinion the war was a total waste. Although some people will tell you that we fought and gained the peace that we have today and have had for almost fifty years. People fought for 5 years and lost more than 50 billion dollars. Do think it was worth it? Now, maybe if governments use the past as a guide to the future we wont have to fight such a bloody battle ever again. Especially with nuclear weapons so easily obtainable.

How to Improve Business Writing Skills [A Guide For 2018]

How to Improve Business Writing Skills [A Guide For 2018] How to ImproveBusiness Writing Skills: Start with Substance This post will detail how to improve your business writing skills. Syntax (language) and substance (content) are the two required elements that distinguish strongbusiness writing skills from weak. Although some business writing training treats substance and syntax as the same thing, they are actually two distinct skillsof business writing. Effective business writing begins with a keen analysis of the audience. The information in all documents and email needs to be customized to meet the needs of the reader. Audience needs drive the right content. For example, a sales letter written to customers needs tobe easy to comprehend and reflect information that is relevant and helpfulto the customer. A strategic report written for a senior manager should be accurate, concise, and relevant, and also include content relevant to thatmanager. An operational report or IT-related document can be highly technical, as experts in the field will read it and those experts would understand, need, and expect highly technical information. Your audience will always dictate the substance (the content) of your business documents. Correct sentence structure and even clear language will neveroffset content gaps. If your readers don't get the right information, the document will fail, no matter how perfectly the sentences are constructed. How to improve business writing skills? Remember this: Substance is more important than syntax. The former always precedes the latter. An impressive vocabulary will not save you from trouble if you’re unaware of your target audienceor are unable to reword information to match your reader’s level of understanding. Similarly, a business report that is grammatically correct might notconvey the right informationif it is not planned and written properly. When training to improve business writing, writing experts and trainers often focus too much on syntax (the word choice and grammar and sentence structures) andneglect improving the substance (the content and information) of business writing. This is a mistake. Here is a brief look into substance, its importance, and how can you improve it. How to ImproveBusiness Writing Skills: Start with Substance Remember your Grade 7 English classes where you had to read through a comprehension passage and briefly summarize it within 100 words? Substance in business writing workssimilarly. What information most matters to the reader to help them know or do what you want? Improving the substance in business writing is all about: Analyzing audience to determine what information a reader needs. Extracting relevant and significantinformation from complex ideas. In other words, it means having the ability to summarize large chunks of data or facts into information that is meaningful for the reader. Before you consider investing in workshops and seminars to improve business writing skills, you need to perform a simple test. Give your employees heaps of information and ask them to extract the most relevant information from it and summarize it in a short statement. If the employees or team members cannot do this easily and well, it's a sure diagnosis thatyou need to focus on improving the substance element of your employees'business writing. Practice Improving Business Writing Skills Substance in business writing can be improved through continual on-the-job training. You can either lead a few exercises on your own or call in professional help. Ifyou want to do it on your own, here are a few activities you can conduct to judge and analyze the substanceof your employees'business writing: Ask your employees why a project should it be funded. If the response is a ten-page disorganized report, then you needbusiness writingtrainingthat focuses on organization, extraction of key information and appropriate substance. Ask your employees for solutions to any problem at work. Practical and well-summarized solutions indicate your employees’ strong analytical and writing skills. A potential employee’s response to, â€Å"Why should we hire you?† during an interviewoffers a clear insight about his or her writing and communication skills. If he or she cannot verbally extract the key information points verbally, he or she won't do it well in writing either. Watch how individual employees summarize theminutes of meetings, summarize analysis reports, or verbally summarizerelevant insights discussed at meetings. All of these writing tasks require mastery of good substance/content in business writing. If you see any murky summaries, that is your clear diagnosis that you need to focus on improving the content and substance of your employees business writing. Don't start with syntax. Focus on substance and content in this situation. Fine TuneYour Employees' Business Writing Skills When deciding on whether employees need to improve their business writing, analyze the substance of all employee documents. A well written business document or email or report contains four essential elements: Audience awareness Content that is relevant to that specific audience Logically categorized content Properly sequenced information When you encounter a document that does not present information clearly, figure out if the issue is a problem with audience awareness, or irrelevant content, or disorganization, or poor sequencing. This will help you fine tune both the corrections and training plan. Tip:To underscore that writing matters in your organization, evaluate employee business writing skills, includingimprovement efforts, in all employee performance appraisals. What counts is what's counted. If you tell your employees that "strong business writing skills" are a requirement of a position, measure those skills. To learn more on how to improve the substance of all business documents and how to integrate business writing skills in employee appraisals, download my book â€Å"Four steps to improve your Team’s Business Writing Skills† today!

The Implication of a New Form of Flexibility on the World Research Paper - 1

The Implication of a New Form of Flexibility on the World - Research Paper Example A few years ago, people were very resistant to change. This is because they may not have traveled a lot and were comfortable living in the neighborhood that they were familiar with. For instance, the family in the story of the Millers, They were afraid of living in another region as they did not know whether they would be able to adjust to the new region. They might move to an area where the condition for farming was not as favorable as the current location. They were afraid that they would not adequately adapt to the new location. Moreover, traditionally, people were very keen in forming strong social ties with people around them. The Miller’s family had already established a strong social network with friends and family living around them. Moving to a new place would require that they make new friends and it would take a long time to establish a strong social network like the one they already had in Ohio. It would also lead to a change in status. Since they would have to sta rt all over again, their standard of living would go down a notch before they are able to adapt to the new environment. The narrator of this story tries to show a variation between the town and the rural dwellers. The living standards at the village are seen to be terrible compared to that of the urban with Maggie saying she would not take her friends to visit her home because it was in a devastating situation. The story tries to show that a person identifies with their home if they are proud of it. Maggie, her mother, and her sister were unhappy living in this The narrator even imagined being a TV star. This goes to show that the more people take care of their environment or home, the more they are proud of it and willing to live there. Calamities force people from their home in search of a better place.