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?