General accepted accounting principles free essay sample

This is a set of rules that guide accountants and auditors in preparation and audit of financial statements. GAAPs guide financial reporting in public organizations under SEC requirements as well as in private companies and government organizations. These rules are not rigid and therefore allow the accountants and auditors applying them some room to make own judgments. GAAPs ensure that financial statements prepared under its standards are comparable, consistent, reliable and relevant. Such financial statement aid users in decision-making on such issues as investing decisions, credit worthiness and tax computation. They help accountants make decisions when encountered by a difficult situation. Financial statements prepared under GAAPs also reflect a true picture of the entity’s financial position. (Stickney, C. and R. Weil, 2005) Historical cost It is a generally accepted accounting principle that applies to preparation of the balance sheet. This principle dictates that an item in the financial statement should be recorded at the amount that it was paid for rather than at market value. We will write a custom essay sample on General accepted accounting principles or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This is because the market value fluctuates a lot and those preparing financial statements may apply subjective measures of the market value. Recording assets at their actual cost does not affect a business entity much since assets are held to facilitate the entity’s operations and not for resale. It is criticized for ignoring the time value of money and market values of the various balance sheet items. However it is preferred as it leaves the management no room to manipulate the values as they would with market values. Financial statements prepared under this principles on therefore more reliable. (Stickney, C. and R. Weil, 2005) Accrual basis vs. cash basis accounting Accrual basis accounting recognizes revenue in the accounting period it is realized or earned and not necessarily when they are paid up. Revenue is considered realizable if the entity has enough ground to expect cash in future. It is considered earned when the entity has done enough to warrant compensation. The accrual basis also dictates that expenses be charged from revenue they were incurred to produce. Cash basis accounting on the other hand, requires that revenues is recognized in the accounting period that cash is received and expenses in the period they are paid for. Revenues and expenses involves in credit transactions are therefore not recognized until payment is done. It is usually applied in small organizations with a short credit periods. It is simple and inexpensive since one does not have to maintain several ledger accounts such as accounts payable accounts receivable, prepaid and accrued expenses. It also allows the entities to defer tax payments until it receives the cash. However accrual basis is more widely used since it gives a fairer view of the financial performance of an entity. It also complies with the accrual and matching concepts under US GAAP. The difference between the two methods is on timing of recording transactions. Cash basis traces all cash flows but fails to match revenues with expenses incurred. Accrual basis matches revenues with expenses incurred but fails to trace cash flows. (Stickney, C. and R. Weil, 2005) To overcome this deficiency, the entity has to prepare a cash flow statement. Current assets and liabilities vs. non-current items Current assets are cash and assets that can be converted in to cash within a short period probably within a year. They include accounts receivable, inventory and prepaid expenses. Non –current assets are not convertible to cash in a short period and if convertible, there are still non-current as they are used in the entity’s operation. Non-current assets are either tangible or intangible. Tangible assets include property and plant and machinery while intangibles include goodwill’s and patents. Current liabilities are those liabilities that fall due and are paid up within a year include accounts payable accruals, and tax liability. Non-current liabilities fall due in the long term and include such items long-term debt and deferred income tax. This classification is useful in determining the financial position of an entity. A business entity should pay its current liabilities with current assets and non-current liabilities with non-current assets and equity. A firm financing its current liabilities with non-current assets is not in a healthy financial position. Part 2 Wal-Mart stores Inc The consolidated balance sheet is arranged in the order of liquidity while the cash flow is prepared under the indirect methods.  Ã‚   All the statements are prepared in compliance with the US GAAP. Accrual basis accounting is applied and revenues are matched with the expenses incurred to generate them. Assets are recorded at the actual cost of acquisition and not at the market value. The balance sheet items are classified as current and non- current items. (Wal-Mart, 2008)   Wal-Mart Stores cash flow from operating activities is higher than the net income. The company is in a position to meet its financial obligations as they fall due. The cash flow from operating activities is more useful to Wal-Mart since it is harder to manipulate than net income. This is especially so for a retailer where the management can engage in sales boosting activities such as channel stuffing. (Williams J. and J. Carcello, 2006). Google Inc The corporation’s income statement is prepared under the common sized format is thus easier to analyze. The balance sheet and cash flow statement have been combined in to a single statement devoid of much detail. The corporation’s cash flow from operating activities is higher than the net income, which is an indication of enough liquidity to meet obligations as they become due. The net income for Google is however more useful than the net cash flow from operating as more details of its calculation is provided in the company’s annual report while the cash flow is given as a final figure. (Google, 2008) Honda worldwide The financial statements are prepared using the accrual basis accounting and historical cost concept. The revenues and expenses are matched and balance sheet items recorded at the actual cost rather than in fair market value. The balance sheet items are classified as current and non-current and are in order of liquidity. The statements are in compliance with the Japanese financial accounting standards, and are in conformity with the US GAAP. The positive net cash flow from operations indicates that company has enough liquidity to meet its financial obligations. The operating cash flow is more useful since net income does not reflect the firms true financial performance. The cash dividends are paid out cash from operating activities and it was therefore prudent to issue them. (Honda, 2006) Predictions Wal-Mart Stores The company is likely to be more profitable and have higher cash flows in 2007. This is because its investment budget both domestically and internationally has grown consistently over time. From the annual report it is clear that while the firm will expand its operations internationally, the growth in revenues and cash flow may be hampered by interest rate fluctuations and exchange rate fluctuations. The effect of these fluctuations is however mitigated through hedges. (Wal-Mart, 2008) Google The company future financial out look is healthy and income and cash flow from operating activities are likely to grow in 2007. Constant growth in both measures of performance has been also increased absolutely and also relative to reverse. It has also achieved greater efficiency as the proportion of net income in revenue has growth consistently. The trend is likely to continue in 2007. (Google, 2008) Honda worldwide While the net income has been growing over time the net cash flow from operating activities have declined in 2006. This is an indication that the company may experience cash flow problems in 2007. This company projects that revenues will grow in 2007 in spite of risks posed by interest rate and foreign exchange fluctuations. It however projects the growth to be moderate. (Honda, 2006)

My Struggle for Literacy in America

My Struggle for Literacy in America The main purpose of this presentation is to convince the audience that literacy is one of the skills that a person can and should develop. Moreover, an individual should not become despondent, if he/she has to confront some difficulties. This is the main message that is conveyed to the audience.Advertising We will write a custom essay sample on My Struggle for Literacy in America specifically for you for only $16.05 $11/page Learn More Moreover, it is aimed at increasing people’s awareness about the problem of illiteracy and its influence on the experiences of individuals who have to face this difficulty. This video clip can be of great interest to viewers who may have various cultural or educational backgrounds. Yet, it can be particularly relevant to individuals who attempt to develop his literacy skills. The author skillfully achieves this goal by adopting various rhetorical techniques. First of all, she relies on ethos and lays stress on her credi bility. It should be noted that the speaker presents a personal narrative which describes the difficulties that she faced due to lack of literary skills. Moreover, this narrative shows how the speaker was able to overcome her difficulties and achieve success (â€Å"My struggle for literacy in America†). In this way, the author demonstrates that she is knowledgeable enough to discuss this topic. Additionally, the author makes use of pathos or emotional appeal. It should be mentioned that this presentation tells the story of a girl, who becomes despondent because of academic failures. In this way, the author makes the audience empathize with this character. Apart from that, emotional appeal is created with the help of music which reflects the experiences of an individual who may feel helpless sometimes, but is able to regain one’s confidence. In turn, one can say that logos or appeal to rationality does not play an important role in this presentation. This is one of the aspects that can be distinguished. Overall, the use of these rhetorical strategies makes the presentation more convincing. Furthermore, the speaker is able to address the audience by combining verbal and visual elements. For instance, the viewers can see that the most important parts of this speech appear on the screen. In most cases, these words replicate the author’s speech, especially at the beginning when she mentions the scale of illiteracy in the United States (â€Å"My struggle for literacy in America†). However, they also supplement the ideas that the speaker expresses. In particular, they can throw light on the experiences of a girl named Samantha who cannot overcome her illiteracy. For instance, she becomes obsessed with the idea that she cannot â€Å"keep up with the readings’ (â€Å"My struggle for literacy in America†).Advertising Looking for essay on rhetoric? Let's see if we can help you! Get your first paper with 15% OFF L earn More So, one can say that this text helps the speaker make the presentation more fluent. Yet, this text is also necessary to help viewers who may have some hearing impairments. Judging from the tone of the author, one can say that she is extremely concerned about the issues that she discusses. The word choices of the speaker indicate that she wants to provide encouragement to the audience. Moreover, the author includes various images in the presentation. In particular, one can speak about the combination of cartoons and drawings. These images depict people who are mentioned in the author’s narrative. In most cases, these cartoons and drawings are related to a girl named Samantha who attempts to develop her literacy skills. This story is necessary to make the speech more vivid. It should be noted that while depicting Samantha, the author does not try to describe the face of this character. This is one of the details that can attract the attention of a viewer. Prob ably, the use of this technique is necessary to show that such difficulties can be encountered by a great number of people. One can say that the text and images supplement one another. Moreover, this presentation includes a link to a website which can show how literacy skills should be developed. This is another aspect that should be distinguished. It is possible to say that the author attempts to support her claim with the help of personal examples. In particular, she argues that if she was able to overcome her illiteracy, other people may also cope with this task. Moreover, the speaker mentions that there are various methods that can enable a person to improve his/her literacy skills. The main limitation of this argument is the personal story of Samantha may not be applicable to other people. For instance, some of them may have cognitive or visual impairments. Therefore, they may not be able to follow the recommendations offered by the author. However, this limitation does not und ermine the ideas expressed by the speaker because many people can cope with this problem only because they do not know much about educational methods that can help them. One can argue that the speaker examines the topic from a personal perspective. Therefore, she relies primarily on her own experiences while the problem of illiteracy. This approach prevents the author from identifying the main reasons why many people may lack literacy skills. This is one of the short-comings that should be considered. â€Å"My struggle for literacy in America.† Online video clip. YouTube. YouTube, 17 Jun. 2013. Web. https://www.youtube.com/watch?v=poZmf4JFVoQ .Advertising We will write a custom essay sample on My Struggle for Literacy in America specifically for you for only $16.05 $11/page Learn More

The Great Depression shaped economic theory, social life, and peoples Essay

The Great Depression shaped economic theory, social life, and peoples views of a market economy in general - Essay Example economy or had trades with them (us.history.com). This soon spread to almost every nation in the world. The Great Depression dealt one of the heaviest impacts in the economic stability of the United States. Unemployment rate and taxes went up while income, output and prices had dropped. Unemployment in the U.S. rose from 8 million to 15 million while the Gross National Product (which measures the output generated by a country’s enterprise) decreased from $103.8 billion to $55.7 billion. Farmers have had their struggles, since during that time a draught hit the Great Plains which also caused severe dust storm–this was known as the Dust Bowl or Dirty Thirties. When the stock market crashed, over $40 billion worth of investment was lost (us.history.com). Some banks which invested in the stock market were forced to close. Consequently, many people started withdrawing their savings causing more banks to close down. This eventually made over 5000 banks to fail. Without money to spend, more than 32,000 businesses went bankrupt. Due to the unemployment, crime rate and prostitution incidence went up. Many people became hopeless and depress contributing to the rise of suicidal rates and alcoholism. Mass migration took place almost everywhere. Farmers whose farms were ruined by Dust Bowl migrated to other states hoping to find work there (history1900’s.about.com). Herbert Hoover, who was president at that time, based most of his responses to the Great Depression in his firm belief of volunteerism. He declined direct federal relief payments as he believed it would lose the enticement of working. Hoover has had urged banks to form a consortium known as the National Credit Corporation. These banks are pressed to provide loans to small banks to prevent them from collapsing. He approved the Federal Home Loan Bank Act to spur new home construction and to reduce foreclosures in response to the numerous Hoovervilles (also known as shanty towns or tent cities)

How I Came to be an Engligh Major Essay Example | Topics and Well Written Essays - 1000 words

How I Came to be an Engligh Major - Essay Example But some things never change, like the timeless principles of Dr. Martin Luther King, Jr., and Benjamin Franklin, who stress the importance of adhering to biblical precepts when communicating one’s message – an ideal that I especially appreciate as an ordained minister. I chose my major in order to truly make a difference in the way information is relayed to society, and a student who aspires to a career in public relations or broadcasting, I believe that I have taken the first step toward improving the communications field so that will work to edify society – not tear it down. As an ordained minister, I have an acute awareness of how crucial it is to accurately communicate the truth in order to have an effective ministry, and this extends into my career ambitions to excel in public relations or broadcasting. It is readily seen throughout the media that audiences desperately desire honest and objective reporting grounded in the truth. If people wanted a fictional spin, they would resort to fiction literature or other forms of entertainment such as the box office or prime time television. But in today’s information craze, highlighted by Facebook, Twitter, reality TV, and talk shows, people want to know the bare truth about events and one another. And the demand for the communicators of this information is growing exponentially. The decision to become an English or Communications major puts one at the center of this frenzy that insatiably yearns for intimate information about the world. Anchoring my education in a degree that strengthens my communication skills and equips me to effectively and objectively report to readers, listeners, or viewers ? who want to cut through the chase and get the unembellished and accurate information they need ? is of the essence. But this objective is not just a modern convention, as one of our nation’s founders, Benjamin Franklin, also recognized the need for integrity when communicating with oth ers more than two centuries ago when he wrote about the virtue of sincerity, â€Å"Use no hurtful Deceit. Think innocently and justly; and, if you speak, speak accordingly,† (DiYanni 231). Even though the truth may hurt, people like to hear it told like it is, and Franklin bases this on a timeless biblical principle, â€Å"Kings take pleasure in honest lips; they value a man who speaks the truth,† (The NIV Study Bible, Prov. 16.13). Regardless of the way Hollywood glorifies using deceit to get one’s way, the conscience of people ultimately directs them to seek and honor truth over lies. One of the allures to the viral intrigue of social media sites is the honesty and uncensored expression from which people are allowed to indulge, without having to adjust their lingo to political biases or other climates that stifle one’s free expression in the real world. This is why we are seeing a new age of news media, with many independent bloggers and reporters from localities that report on people and events without being filtered by bureaucracies or company politics. By making the decision to major in a field that puts an emphasis on effective and objective communication, I feel that I am one step ahead in a society that is putting a high demand on objective, truthful, and accurate reporting. I also chose to focus on English and Communications in my major

Congestive Cardiac Failure Case Study

Congestive Cardiac Failure Case Study Mr. Sam Toscana is a 70 year old client admitted to the ward with congestive cardiac failure (CCF). The client states that he has had increasing SOB over the last 3 days and his feet are as swollen as he cannot put his shoes on. The cardiologist saw him this morning and he admitted for management of his CCF. The client states he has had a fluid problem on and off for the last five year. History Age: 70 Allergies: NKA Ht: 165 cm WT: 75 kg Next of kin: Wife Maria Children: 1 daughter Mr. Toscana lives with his wife in the family home; they have lived there for 40 years. His daughters house is near by and she is very helpful and takes him and his wife to appointments. However she has 3 children at school that keep her very busy. They remain very sociable attending the local Italian club. He was diagnosed with CCF 10 years ago. Past History AF, Hypercholesterolemia, CCF, CABGs 10 years ago, ex-smoker, positive coronary artery disease family history. Medical Management The following about medications were told by Mr. Toscana: Lasix is not taken when they go outings organized by the Italian club. Digoxin is taken one in the morning (blue pills). Aspirin is taken in the morning with water. Warfarin is taken in the night and blood test is getting every couple of days. Perindopril is taken one in the morning for his heart. Observations on admission BP 95/50, AF pulse irregular 80, SaO2 93% on room air, Temp 36.9, R Rate 22 bpm, Crackles noted in the right lung base. This essay will explain the pathophysiology of presenting condition of Mr. Toscana. Secondly, this paper will explain what nursing assessment will be performed on Mr. Toscana and justify the framework for assessment chosen. Thirdly, education and psychosocial support will be offered on Mr. Toscana will be described with justifying. In addition, nursing care plan for Mr. Toscana with two short term and two long term goals including nursing interventions, rationales, and evaluations will be provided. Furthermore, diagnostic tests that will assist with the assessment and management of Mr. Toscana will be investigated. Moreover, this essay will perform a risk assessment on the client drawing on the information provided. Lastly, two of the medications Mr. Toscana is taking will be discussed and including action, use (as discuss why this client been prescribed this medication), relevant interaction, three adverse effects, and three nursing points or precautions. Pathophysiology of the presenting condition of Mr. Toscana Heart failure is defined as a condition that results from some abnormality in myocardial function. The abnormality, whatever the cause, results in the inability of the heart to deliver enough oxygenated blood to meet the metabolic needs of the body. When the right and left ventricles fail as pumps, pulmonary and systemic venous hypertension ensue, resulting in the syndrome of congestive heart failure (Fletcher Thomas 2001). Dyspnoea or shortness of breath, orthopnoea and pulmonary crackles are signs and symptoms of pulmonary edema and pleural effusion when left ventricular in the heart failure. There are two major consequences occur when the left ventricle is unable to pump enough blood to meet the bodys demands: signs and symptoms of decreased cardiac output and pulmonary congestion. Increased pressure in the left side of the heart backs up into the pulmonary system, and the lungs become congested with fluid. Fluid leaks through the engorged capillaries and permeates air spaces in lung (Christensen Kockrow 2011). According to Christensen and Kockrow (2011) edema appears in the body as right ventricular failure. Right ventricular failure occurs when the right ventricle in unable to pump effectively against increased pressure in the pulmonary circulation. The right ventricles inability to pump blood forward into the lungs results in peripheral congestion and an inability to accommodate all the venous blood that is normally returned to the right side of the heart. Venous blood in reflected backward into the systemic circulation. Increased venous volume and pressure force fluid out of the vasculature into interstitial tissue or peripheral edema. Nursing assessment with justifying Christensen and Kockrow (2011) state that subjective data to assess Mr. Toscana include complaints of dyspnea, orthopnea or sudden awakening from sleep because shortness of breath (paroxysmal nocturnal dyspnea), and cough. Besides that, fatigue, anxiety, weight gain from fluid retention, and edema may be reported by patient. In addition, any pain such as angina or abdominal and the patients stated ability to perform activity of daily living needs to be documented. Collection of objective date includes noting presence of respiratory distress, the number of pillows required to breath comfortably while attempting to rest (orthopnea), edema (site, degree of pitting), abdominal distension secondary to ascites, weight gain, adventitious breath sounds, abnormal heart sounds such as gallop and murmurs, activity intolerance, and jugular vein distension. Blood flow to the kidneys is diminished, resulting in oliguria. Oxygen deficit in tissues results in cyanosis and general debilitation (Christensen Kockrow 2011). Education and psychosocial support with justifying According to Washburn and Hornberger (2008) heart failure is a complex, chronic illness often requiring major lifestyle modifications for patients and their families. Nurses play a key role in educating and counseling patients and their families about these changes. Education should be provided to patients about symptom and weight management, dietary and exercise recommendations, and medications. Patient should be taught the signs and symptoms of worsening congestive cardiac failure such as increased dyspnea, development or worsening of orthopnea, weight gain, and exercise intolerance or inability to perform the normal activities of daily living without increased fatigue (Fletcher Thomas 2001). The research shows that up to more than fifty percent of hospital admissions are due to noncompliance with both pharmacologic and non-pharmacologic treatment regimes. Non-pharmacologic therapies include a no added salt diet, which constitutes about two three grams of salt per day. Patients should be instructed to avoid foods containing large amounts of sodium, such as highly processed foods, canned foods, and luncheon meats. A nutrition consult is helpful especially if patient is overweight. Some patients may need to have their daily fluid restricted to 1.5-2.0 liters per day. This is a clinical judgment based on signs of congestion, fluid over load and weight gain. Patients should be instructed to weigh themselves daily or every other day and record the data in a log, which should be taken to every visit with the clinician. A weight gain of two to three pounds should trigger a visit to the clinician. All patients with CCF should be encouraged to exercise to improve overall physical conditioning. The established standard for assessment of physical capacity is an exercise test, which provides objective data regarding exercise time, distance, peak workload, and oxygen consumption (Fletcher Thomas 2001). Washburn and Hornberger (2008) state that it is importance for nurses providing education to patients with heart failure to have an understanding of the drugs used in the management of heart failure. So patient should be taught the name of each drug and its purpose, dosage, frequency, and significant side effects. Patients should be advised to bring all prescriptive and non-prescriptive medications to office visits for review and assessment of patients understanding of them. Nursing diagnoses include interventions, rationale, and evaluations for two short term and two long term goals (use the nursing care plan template) In Mr. Toscana situation, excess fluid volume is the first nursing short term diagnosis as edema, dyspnoea on exertion, and weight gain. The expected outcome for Mr. Toscana is fluid balance. Fluid balance can be demonstrated as peripheral pulses palpable, peripheral edema not present, orthostatic hypotension not present, skin hydration, and body weight stable. To achieve this expected outcome, patient should be weighted daily and monitor trends to monitor fluid retention and weight reduction. Serum electrolyte levels and therapeutic effect of diuretic are monitored to assess as a response to treatment. In addition, respiratory pattern is monitored for symptoms of respiratory difficulty for early recognition of pulmonary congestion. Moreover, fluid balance is monitored by monitoring renal function and intake and output (Brown et al. 2008). The second short term nursing diagnosis is impaired gas exchange as manifested by increased respiratory rate, dyspnoea on exertion and Mr. Toscana states that he has had increasing shortness of breath over the last three days. The evaluation for this diagnosis expects patient breathe easily, dyspnoea with exertion not present, oxygen saturation and respiration rate are in normal range limit. Nursing interventions include respiratory monitoring, oxygen therapy, and positioning. To monitor respiratory, auscultative breath sound, noting areas of decreased or absent ventilation and presence of adventitious sounds, to assess congestion. Dyspnoea and events that improve worsen it are also monitored to detect events that can influence activities daily living. Oxygen therapy such as administer supplemental oxygen as ordered to maintain oxygen levels and change oxygen delivery device from mask to nasal prongs during meals as tolerated sustain oxygen levels while doing activities daily living (Brown et al. 2008). Besides short term diagnosis, Mr. Toscana may be faced with long term effecting due to congestive cardiac failure. Disturbed sleep pattern and deficient knowledge are considered as Mr. Toscana long term diagnosis. Disturbed sleep pattern related to nocturnal dyspnoes, unable to assume favored sleep position, nocturia and manifested by inability to sleep during the night. There are six interventions for this diagnosis. First, determine patients sleep or activity pattern to establish routine. Secondly, patient is encouraged to establish a bedtime routine to facilitate transition from wakefulness to sleep in order to establish a pattern and decrease number of waking periods. Thirdly, adjust environment to promote sleep. Fourthly, regulate environmental stimuli to maintain normal day-night cycles to help promote sleep cycle. Fifthly, adjust medication administration schedule to support patients sleep cycle. Lastly, monitor patients sleep pattern and number of sleep hours to determine hou rs of sleep. Expected outcomes of those nursing interventions are uninterrupted sleep, increase hours of sleep, feelings of rejuvenation after sleep, and vital sign in expected range (Brown et al. 2008). According to Brown et al. (2008) deficient knowledge related to disease process as Mr. Toscana states that he has had a fluid problem frequently come and gone for the last year. Patient expects to descript of disease process, descript of signs and symptoms of complications, and descript of precautions to prevent complications after been educated. Patients current level knowledge related to heart failure is assessed to demonstrate areas of teaching needed. Describe common signs and symptoms of heart failure so patient will know signs and symptom of worsening heart failure. Patient is instructed on measures to prevent or minimize side effects of treatment for the disease as patient may be able to decrease number of acute episodes of heart failure. Family member or significant others encourage to include in teaching to provide support for the patient. (Would like to see the N Diagnostic tests that will assist with the assessment and management of Mr. Toscana According to Christensen and Kockrow (2011) the most noninvasive diagnostic tool for evaluating a patient with heart failure is an echocardiogram. Echocardiography is done to determine valvular heart disease, presence of pericardial fluid, heart failure as the percentage of end diastolic blood volume ejected during systole, and ejection fraction. Secondly, a chest radiograph reveals pulmonary vascular congestion, pleural effusion, and cardiac enlargement. Thirdly, ECG reveals cardiac dysrhythmias. Moreover, pulmonary artery catheterization is done to assess right and left ventricular function. Exercise stress testing is also done to determine activity tolerance and severity of underlying ischemic cardiovascular disease. In addition, laboratory tests include electrolytes, sodium, calcium, magnesium, and potassium levels will assist with the assessment and management of Mr. Toscana. Blood chemistry will reveal elevated blood urea nitrogen and creatinine resulting from decreased glomerular filtration; liver function values will be mildly elevated. BNP, a neurohormone secreted by the heart in response to expansion of ventricular volume and pressure over load, is useful in monitoring chronic heart failure (Christensen Kockrow 2011). Perform a risk assessment on the client drawing on the information provided (examples of risk assessment tools that would be appropriate) Firstly, since depression was a significant predictor of fatigue in congestive heart failure patients, fatigue patterns should be closely monitored. Congestive heart failure patients mood should be monitored for obvious disturbance, and if necessary, they should be referred to mental health or psychiatric practitioners for further assessment and proper treatment (Tang, Yu Yeh 2010). Secondly, according to Brown et al. (2008) nocturia is one of a risk assessment should be performed on Mr. Toscana. A person with chronic heart failure will have impaired renal perfusion and decreased urinary output during the day. However, when the person lies down at night, fluid movement from interstitial spaces back into the circulatory system is enhance. This cause increased renal blood flow and diuresis. The patient may complain of having to void six or seven times during the night. Thirdly, because the tissue capillary oxygen extraction is increased in a person with chronic heart failure, the skin may appear dusky. It may also be cool to the touch from diaphoresis. Often the lower extremities are shiny any swollen, with diminished or absent hair growth. Chronic swelling may result in pigment changes, causing the skin to appear brown or brawny in areas covering the ankles and lower legs (Brown et al. 2008). Discuss two of the medications Mr. Toscana is taking Lasix or Frusemide is one of high-ceiling (loop) diuretics medication. Action of this group is potent diuretics that inhibit sodium, potassium and chloride re-absorption in the proximal and distal renal convoluted tubules, but mainly in the ascending limb of the loop of Henle, resulting in increased water excretion. Frusemide is effective within one hour by oral, peak one to two hours, and duration on six to eight hours (Tiziani 2006). According to Pharmaceutical Society of Australia (2010) one of indications of Frusemide is oedema associated with heart failure and it is reason why Mr. Toscana has been prescribed this medication. Pharmaceutical Society of Australia (2010) shows that non steroid anti -inflammatory drugs (NSAIDs) reduce renal function and may reduce diuretic effect and increase risk of nephrotoxicity. However, low dose aspirin is unlikely to be a problem. The combination of loop diuretics and ACE inhibitors (Perindopril) may increase the risk of ACE inhibitor-induced renal impairment, so renal function should be monitored closely (Pharmaceutical Society of Australia 2010). The first adverse effect of Lasix is fluid and electrolyte disturbances. Secondly, hypovolaemia and dehydration should be considered. The third adverse effect is postural hypotension (Tiziani 2006). Christensen and Kockrow (2011) argue that when patient is prescribed loop diuretic such as Lasix, it should be administered in the morning to prevent nocturia. The second of nursing interventions is monitoring for electrolyte depletion. Thirdly, sulfa allergy is encouraged to consider. Perindopril (Angiotensin-converting enzyme inhibitors) is indicated for heart failure due to Mr. Toscanas situation. ACE inhibitors block conversion of angiotensin I to angiotensin II and also inhibit the breakdown of bradykinin. They reduce the effects of angiotensin II-induced vasoconstriction, sodium retention and aldosterone release. They also reduce the effect of angiotensin on sympathetic nervous activity and as a growth factor (Pharmaceutical Society of Australia 2010). Common adverse effects of ACE inhibitors are hypotension, cough, hyperkalaemia, headache, dizziness, fatigue, nausea and renal impairment (Pharmaceutical Society of Australia 2010). Following Mr. Toscana case, the first nursing point or caution of Perindopril is nurses need to know that heart failure is usually treated with a diuretic and digoxin in associated with ACE inhibitor. Secondly, patient is advised that a low salt diet may be beneficial in reducing blood pressure. However, potassium containing salt substitutes are not recommended because of the increased risk of hyperkalaemia. Thirdly, for patient with congestive heart failure, blood pressure and renal function should be monitored before starting and regularly during therapy (Tiziani 2006). Congestive Cardiac Failure Case Study Congestive Cardiac Failure Case Study Congestive cardiac failure or congestive heart failure can be defined as the inability of the heart muscles to pump enough blood to all parts of the body, for example brain, liver and kidneys. Heart failure can develop slowly over time as the result of other conditions (such as high blood pressure and coronary artery disease) that weaken the heart. It can also occur suddenly as the result of damage to the heart muscle.(university of Maryland medical center 2014) Congestive heart failure affects several organs in our bodies and it includes, heart, kidneys, lungs, brain, liver, skin and spleen. Then organ systems that are affected are, cardiovascular system, respiratory system, nervous system, circulatory system skeletal system, and urinary system A brief overview of the normal functioning of the affected body systems. one of the body systems that is affected with congestive heart failure is the cardiovascular system, this system consists of heart, blood vessels and blood. Its responsible for pumping blood through the body as well as oxygen, nutrient, hormones and cellular waste. It regulates blood pressure through the contraction of the heart pumping and also helps to maintain fluid balance within the body. The main function of respiratory system is to supply blood rich in oxygen to all parts of the body. The respiratory system does this through breathing. When we breathe, we inhale oxygen and exhale carbon dioxide. This exchange of gases usually takes place in the alveoli and the capillaries. The inhaled oxygen passes into the alveoli and then diffuses through the capillaries into the arterial blood. Meanwhile, the waste-rich blood from the veins releases its carbon dioxide into the alveoli. The carbon dioxide follows the same path out of the lungs when you exhale. The circulatory system has its main functions as to pump blood containing oxygen and other nutrients around the body. the system consists of the heart, arteries, capillaries and veins. The heart, the lungs, and the blood vessels work together to form the circle part of the circulatory system, the circulatory system contains of two loops of circulatory, the pulmonary circulation which transports de-oxygenated blood from the right atrium and right ventricle to the lungs to pick up oxygen and nutrients and returns to the left side of the heart. The systemic circulatory which transports blood rich in oxygen from left side of the body and transports it all the body tissues. The circulatory system control the pressure of the blood as it travels through the body and taking away the wastes The urinary system consists of the kidneys, bladder, ureters and urethra. its main function is to filter metabolic wastes, excess ions, and chemicals from the blood to form urine. They also maintain the homeostasis of several important internal conditions by controlling the excretion of substances out of the body.through this it regulates the blood pressure. After the whole process of urine formation is completed the ureters carry urine to the urinary bladder and later discharged in the urethra. The nervous system consists of brain, spinal cord, sensory organs, and all of the nerves that connect these organs with the rest of the body. Together, these organs are responsible for the control of the body and communication among its parts. Neurons transmit information through electrical signals to the brain. chemical help to bridge gap between one neuron and the other. there are several signs and symptoms of heart failure and they are discussed here below: Shortness of breath. This is one of the signs and symptoms of heart failure, this happens due to the back up of blood in the pulmonary veins which leads fluid to leak and build up in the lungs because the heart cant keep up with the supply. Tiredness or fatigue. This happens because the heart cant keep up with the demand of supply of blood to all the body tissues so u feel tired because its being overworked. Edema. There build up of excess fluids in the body parts because the heart cant pump all the blood as a result there is the excess build up of fluids. there is slow cardiac output. Persistent coughing or wheezing due to the build up fluids in the lungs as a result of heart not pumping all the blood out of the lungs. Lack of appetite , nausea this occurs because there is less cardiac out as a result less blood reaches the digestive system which cause problems with the digestion process. Confusion. This is one of the symptoms and the reason behind is because there is less cardiac out the nutrients also is less and not enough for the body tissues, which will lead to less nutrients like sodium which will lead to someone having confusions and impaired thinking. Tachycardia. This is one of the signs and symptoms of heart failure. The increased heart rate is due to the heart pumping harder to meet the demands of supply of blood and nutrients to the rest of the body which is not enough.(American heart association 2014) sudden weight gain from fluid retention. Chest pain if the heart failure is caused by heart attack. Elevated blood pressure due to tachycardia as a result heart trying to pump more blood to other parts of the body. When critically analysing Mr wrights admission form it clearly indicates signs and symptoms of congestive cardiac failure. his circulation is not okay because he suffers from peripheral vascular disease which it can easily contribute to heart failure. secondly considering the loss of appetite which can be attributed to low blood supply to the digestive system. Checking his oxygen saturation levels which are low due to the heart failing to pump lots of blood out of the lungs which can lead to leak of fluids in the lungs. another sign is the confusion. Despite him having dementia but have low cardiac out supply to the rest of the body tissues can lead to confusion which is also a sign of heart failure. Well diabetes might be related to his leg ulcer considering the fact that patients who are diabetic at a certain stage they may have reduced sensation of the skin on there feet. They are nerve endings on the skin usually fails to detect any pain or sensation and as a result it can be a high risk of leg ulcer if the patient has a cut or blister on the feet it can easily develop to leg ulcer which can if its serious it may lead to amputation. for his case it might have played a role. In patients who are diabetic there might be poor circulation of blood to the feet which might be a contributing factor to his leg ulcer and finally the amputation of the left toe. Lasix (furosemide) is a diuretic (water pill) that prevents your body from absorbing too much salt, allowing the salt to instead be passed in your urine(drug14).if you got excess fluids it helps to reduce them. it treats fluid retention in people with congestive heart failure, kidney problems and liver diseases. He is given the drug in order to get rid of the excess fluids retention. the systems affected by this drug re cardiovascular and urinary system. Conditions that are commonly associated with aging according to Mr wrights relevant medical history. Arthritis the inflammation of the joints, and creates pain and stiffness when moving these joints. Osteoarthritis is the most common in the elderly. when cartilage is damaged or worn out the bone rub on each other causing friction which causes pain when moving the joints. diabetes mostly type 2 which affects the older people though young people Can also develop it. The risk of developing type 2 diabetes increase with age mostly over 55 years of age. Its where the pancreas produces insulin but its not sufficient enough to work effectively. Glaucoma is an eye diseases that results to blindness in the elderly especially over 80 years. Its a group of eye disease in which the optic nerve at the back of the eye is slowly destroyed. Poor blood supply to the vital optic nerve can lead to glaucoma.(glaucoma2014) Factors that may impact his safety whilst in hospital and when he returns home. Checking through his admission history and assessment increased level of confusion can be one of the factors that can impact his safety. He fails to remember because the low blood supply and low oxygen levels in the body which fail to supply enough to the brain and as a result this will lead to increased levels of confusion. He may not remember why he is in hospital, he may forget to take his medications as prescribed the correct dose at the right time and this is likely to occur when he is at home. Mr. Wright is receiving meals on wheels while he is at home, because of his loss of appetite as a result of congestive heart failure he may not take his meals and he can be at a risk of being malnutrition, which will eventually lead to a high falls risk because he will not have the strength and energy to walk. From the assessment it seemed he cared for his dog and as a result of being hospitalised he his anxious about the dog which can lay an impact on his safety. He is not settled at all and it may increase risk of more complicated health problems considering he has congestive heart failure. he worries a lot about the dog wondering who is going to care for it yet he is not well. While he is at home because of the level of consciousness which at time deteriorate he might just forget to walk with the walking stick at all times and combine with the nutritional problems he might be of high falls risk. Because he got glaucoma this might also play a role considering his safety back at home which can have a huge impact on hi mobility. Other health professionals that can be involved in Mr Wrights can and what services they can provide Dietician because he is diabetic and has lost appetite, the dietician would assess and provide the best solution to help improve his appetite. Physiotherapist would also be involved in Mr wrights care to assesses the mobility levels and recommend the best way of care he needs as fur as mobility is concerned. he would check if he is a high or low falls risk and provide the best tool to aid mobility. Optometrist would also be involved in his care, he would assess the level of glaucoma and check if its worsening or getting better and the likely impacts it can have on his levels of mobility. From the medical history he has dysphagia the speech pathologist will be involved to assess his level of swallowing if the problem is worsening or it has improved and make necessary recommendations so that when he goes home the meals on wheels can supply him with the recommended type of food that he can tolerate. An occupational therapist would also be involved in his care he or she will come in handy to assess the hazard at home and all the id tools that he requires in order to reduce any risk of injuries occurring at home. For example He may assess and recommend commode at night to avoid the walking to the toilet at night in order to reduce the risk of falling. A social worker will also be involved in his care considering he is at home alone with his dog, he might need home visits where the social worker will check how he is coping in the community and assess if he is socially isolated or he gets involved in the society, if family and friends visit him at all. The nursing documentation expected to be used in the care of MR. Wright are as followed. Admission form and passed medical history form. medications chart nursing care plan. progress notes allied health chart, ECG charts, observation charts fluid balance chart and bowel chart. References University of Maryland Medical Center 2014 viewed 18th sept 2013 http://umm.edu/health/medical/reports/articles/heart-failure#ixzz3CXXtD2EZ Virtual medical center 2014 last reviewed 7th may 2010 respiratory system http://www.myvmc.com/anatomy/respiratory-system/ Cardiovascular system the inner body last viewed 2013 http://www.innerbody.com/image/cardov.html Urinary system the inner body last viewed 2013, http://www.innerbody.com/image/urinov.html#full-description Nervous system the inner body last viewed 2013 http://www.innerbody.com/image/nervov.html#full-description American heart association (2014) warning-Signs-for-Heart-Failure last reviewed 20/8/2012 http://www.heart.org. Australia, Diabetes. (2014, January 6). Diabetes and Your Feet. Retrieved from Australia Diabetes: https://www.diabetesaustralia.com.au/Living-with-Diabetes/MindBody/DiabetesYour-Feet/ Drugs.com. (2014). Retrieved from Lasix: http://www.drugs.com/lasix.html Australian institute of health and well being (2013)osteoarthritis http://www.aihw.gov.au/osteoarthritis/ Gabrielle K, Kate S and Jodie H (2013)theory and practice Tabbners nursing care 6th edition. Glaucoma Australia (2014)Retrieved from Glaucoma http://www.glaucoma.org.au/what.html. The human heart circulatory system:(2014)retrieved from Franklin institute: http://learn.fi.edu/learn/heart/systems/circulation.html

David Emil Durkheim and the Social Causes of Suicide Essay -- Suicide

David Emil Durkheim is a renowned sociologist and also France’s first professor of sociology. Born on 15th, April in France, he successfully advocated for sociology to be recognized as an academic discipline. He did his first recognizable work titled ‘The division of labor in society’ in 1893 and then started the first European department sociology in a university in his homeland of France. David Durkheim's main concern was to try and understand how communities could maintain their integrity and coherence in the modern era where common religions and ethnic backgrounds were stumbling blocks. He went ahead and developed many other sociology theories and arguments until his death in 1917. Some of his famous published work includes social stratification, sociology of knowledge, deviance and religion. But one of the most outstanding and fascinating of his work is suicide which was published in 1897 (Calhoun, 2002). How Durkheim was able to show the social causes of suicide. Durkheim compares the suicide rates among different categories of people both in individual levels and in the community at large. He treats suicide as a social fact explaining its occurrence by the use of social facts like; lack of group attachment and lack of behavior regulation. In personal perspective he argued that suicide is a personal act that involves personal psychology and purely individual thoughts. His explanations on suicide were partly hindered by unavailability of very precise or complete statistical data. He went ahead and described suicide as caused by factors like climate, race, mental illness, hereditary and imitation (Sociology 250, 1999). Durkheim was able to show the social cause of suicide by observing and studying on varying socia... ...ciologytwynham/suicide-presentation-927179 Durkheim Emile. Emile Durkheim on suicide. Retrieved from: http://www2.uvawise.edu/pww8y/Soc/-Theorists/Durkheim/Suicide.html Eskenazi Karin, (2009). Largest ever study of suicide in the military. Retrieved from: http://www.medicalnewstoday.com/releases/157916.php Evans, (2011). Suicide causes and motivations. Retrieved from: http://www.crimescenecleanup.com/Suicide_Causes_and_Motivations.html Hassan Riaz, (1996). Social factors in suicide in Australia. Retrieved from: http://www.aic.gov.au/documents/4/9/0/%7B490EDFD9-212E-414F-B4E5-F3DA8A6D0413%7Dti52.pdf Kushner Howard I & Sterk Claire E, (2005). The limit of social capital. Retrieved from: http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1449331/ Sociology 250, (1999). Social facts and suicide. Retrieved from: http://uregina.ca/~gingrich/o26f99.htm

The Truth Without All The Facts

The main problem with A Doomsday Reader: Prophets, Predictors, and Hucksters of Salvation, edited by Ted Daniels, is that this work is intended as a guidebook or compendium of sorts for a reader concerned with prophecy and Christian salvation. However, Daniels consigns his work to the inferior status of the lofty dissertation, or more accurately, an extensive annotated bibliography for a term paper, of this contentious subject by his choice of style and configuration.This main hindrance, which appears to actually have been purposeful, comes from the format for which Daniels chooses to present information to his reader and openly excludes any contradictory statements to further support or refute his assembled facts.To begin with, Daniels constructs Doomsday as a three-parter, with Part One highlighting the religious and political philosophies behind secular enlightenment, Part Two illustrating the evil lurking within those political and religious realms, and Part Three relating the tr agic results, all well-known and controversial events, and how chaos originated by the all-consuming, apocalyptic movement known as the Revelation.In the Introduction, Daniels spends a few discerning pages explaining his definition, literally and figuratively, for the critical terms a reader might come across when researching Christian prophecy and Revelation. Then, after a short explanation of his theory â€Å"that apocalypticism†¦is inherently political and that [a reader] might come to understand it better by taking that aspect of it fully into account† (Daniels 15), the book begins with his collection of essays and carefully constructed footnotes on his topics.However, Daniels’ theory is more or less left behind as the reader becomes disoriented by the essays and assembled information. His thesis, which he shrewdly never states in its entirety has a fundamental problem that he attempts to ignore by presenting his information as pure fact, with nothing to dispu te, deny, or, for that matter, confirm. And, because he offers no further insight into his claim, it can only be accepted as is, as fact, and while his chapters do provide a focus on his theory, they do nothing to prove anything other than to illustrate that he is more than adept in compiling facts to suit his purpose.For example, in Part One, Daniels highlights two main examples of leaders, Karl Marx and Adolf Hitler, who politically enforced their ideals for secular millenarianism, or, as Daniels has chosen to refer to it, the apocalyptic movement. Daniels uses Marxism to show how â€Å"like earlier apocalyptic ideologies†¦the interaction of opposing forces—in this case, labor and capital—drives events in the world† (56).It is a deceitful method of relating the truth, because apocalyptic ideologies, which he defines in his Introduction as â€Å"a struggle between the forces of good and evil† (4) focus on spirituality and redemption, not jobs and mo ney, but he is clever not to mention this again because Marxism would then have nothing to do with his point at this moment. Now, the facts cannot be denied that Hitler was indeed a bad man, but in truth, his position was one of purification, of ridding the world of the tainted race, the â€Å"ape-men† (65) and was not about religious enlightenment.Daniels gets around this fact by offering that â€Å"Hitler’s program combined two related elements common to many apocalyptic movements: revenge and purity† (70). With that said, a reader can be led to believe, because of Daniels’ previous definition for apocalypse as basically anything or any movement that has the potential to destroy the world, that Hitler could be very much an averted anti-Christ. With no other testimony or evidence contrary to this, a reader is forced to accept Daniels’ claim as fact.Now, the biggest problem with his thesis comes from his claim that the apocalyptic nature inherent i n all people is caused or, more succinctly, manufactured, by politics. By saying this, Daniels is expunging the reality and responsibility from people who knowingly commit suicide thinking that their salvation is at hand if they choose to follow the best salesman. To follow, dumbly and blindly without question because someone believes glory comes with a sacrifice like suicide (which is ironically the greatest of all sins, according to Christian religion) is not something that can be placed in the broad category of political maneuvering.It can be orchestrated by a political mastermind, yes; but that political mastermind is also very nearly as blind and dumb as the herd of sheep they lead to slaughter because they too believe, without question, that their own redemption or whatever freedom they are seeking comes from controlling the lives of others, and how well they manage at the task. While this can be defined as apocalyptic nature, because it is utterly destructive, it is not inher ently political—it is inherently human.But to say that the apocalypse and the movement that will one day revolutionize the world is inherently human is perhaps too extreme for a book of this sort to delve into. Daniels is most certainly aware of the controversial nature of his subject and understands, too, how people read and react to this subject when taken as a whole. If he focused on the problem and the ultimate destruction of the world as originating from being human, a large segment of his audience would close the book in disgust because they are, instinctively, because of the nature of the topic, seeking answers.And, with an efficiency to be admired, Daniels is cleverly able to grant those answers—even if it means skipping a measure of the truth. But, with any decent argument or frankly, any decent production of information, the fact and the fiction of the accumulated information need to be presented side by side so that the fact, if it truly is fact, will stand on its own because, by its nature, fact has more power and authority than any fabrication ever will. With this method, information can be highlighted and validated at the same time.While this may work in the Encyclopedia Britannica, Daniels, is not an authorized authority on the subject and therefore requires room in his work, or at the very least, acknowledgement, for such interpretation. Otherwise, the reader is being led into the exact trap that Daniels expresses is responsible for sending cults off to commit suicide for a holy comet in Part Three. In this way, Daniels actually forbids a reader to consider their options, and instead, ironically commits the very same sin that he compiled Doomsday Reader to argue about: herding the people with cunningly used portions of fact.And, with his choice of format, Daniels also neatly removes himself from any sort of literary or spiritual criticism because he assigns himself as the editor of this work, and does not hold the mantle of the au thor. Moreover, as is his way, every chapter ends with a â€Å"Notes† section in which all sources and facts gleaned from weblogs, news, and the Bible are posted in the standard APA citation style. While this is not unusual in a reference book of this sort, it becomes a bit disconcerting when every chapter ends with two pages of sources to review.At that point, a reader is left to wonder how much, if any, of the information came from Daniels. Or, more importantly, why he chose the facts he did to illustrate whatever version of the truth he hopes to prove. But with a topic this controversial and completely emotional and sacred for a great deal of the religious community, fact needs to be presented with disconcerting arguments as well, or at least offer in his extensive Works Cited, since he took the time to make it happen, authors or websites that offer some form of skepticism.In this manner, Daniels is able to present all of the related information on this subject without eve r being forced to declare his position or specify an exact opinion. But, more importantly, Daniels never offers any information to refute his truths either, so for that reason alone, Daniels is removing himself and his information from interpretation because the method he uses presents everything as fact. His sources, as they are quoted, are to be accepted and believed as fact, no questions asked, no tokens granted.Overall, while Daniels attempted to compile a compendium of information for the reader interested in prophecy or the Revelation, his theories and ideas are hardly presented at all, unless a reader gives the same weight to the slightly audacious Introduction, which offers his brief, indeterminate premise for creating and organizing his work. And, by choosing so specific a format for assembling his work, his information can be taken no other way, especially because every chapter, and very nearly every paragraph, ends with a footnote, and not an opinion.It is his chosen form at that lends to an attitude of distrust from a reader because Daniels cannot be taken fully and with complete authority on such a controversial theme. If anything, Doomsday Reader serves more as a tidy and eloquent annotated bibliography for a term paper than as the foremost guidebook for understanding prophecy and the terms required by the Bible for Christian salvation. Works Cited. Daniels, Ted, Ed. A Doomsday Reader: Prophets, Predictors, and Hucksters of Salvation. New York: New York UP, 1999.