Accounting Business Letter Essay Example | Topics and Well Written Essays - 1000 words

Accounting Business Letter - Essay Example In this case the customer has a right to claim for injury and medical costs as well as rehabilitation costs according to the legal position of the customer who can claim for ‘tripping and slipping’. In this condition, a financial statement covering medical and injury costs as well as rehabilitation costs added to the financial report of the company should have been added. However the customer’s claims should be made within the financial year under consideration and if this has been done as is the case, you definitely have to be prepared for any kind of financial compensation and include the medical expenses of the client concerned and establish the amount that will have to be paid for any damages claim. You will have to include this in the miscellaneous section of your expenses or damage related costs. 2. Your second query is related to your understanding of AASB accounting standards that are based on International Financial Reporting Standards, and whether these are applicable in the current reporting period for your company which began on July 1, 2005. With your poor understanding of AASB standards, you have considerable doubts as to whether the current accounting standards as practised by your company's research and development unit is consistent with the new accounting standards as specified by the AASB accounting standards. Your query seems to be specifically valid for new accounting standards for research and development. Here is my response. The AASB accounting standards are equivalent to the IASB standards. This is the Australian version of accounting standards however some recent amendments have been made. However there are several exceptions to implementing new accounting standards for the current reporting period beginning July 2005 and all new accounting standards could be included in the next accounting period. Some of the clauses are given below as examples to aid your understanding. AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards, as issued in July 2004: Exemption from the requirement to provide comparative disclosures for AASB 6 In its first Australian-equivalents-to-IFRSs financial report, an entity that adopts Australian equivalents to IFRSs before 1 January 2006 need not present the disclosures required by AASB 6 Exploration for and Evaluation of Mineral Resources for comparative periods (Accounting Standard, AASB 2004-1). This suggests that your company may be exempted from following new accounting standards till the next reporting period. 3. Let me now examine your third concern which is related to the fact that the market capitalization of Techno Ltd appears to be several times higher than the value of the net assets as reported. It is your belief that some of the major assets in your company are not being reported. You definitely consider that the highly innovative and trained programmers in your company are one of the greatest assets of your company, yet it is not being officially booked as an asset. Since a large amount of money is invested in developing a motivated and talented team of trained personnel which you are sure will add to intellectual capital in the future, you want to report your team of researchers as an asset. Apart from this, like your major rival company you also want to report goodwill and reputation in your balance

Music and American Culture Essay Example | Topics and Well Written Essays - 1750 words

Music and American Culture - Essay Example As percussion instruments evolved later to accompany music, there was also the emergence of individual percussionist. With time, other new kind of instruments emerged which instruments further enabled the playing of virtuoso. At a given point in time, regular individuals began to create songs meant for their own consumption. These songs were called folk songs and they were not about God or heroes, but rather about sorrows and joys of life. The invention of polyphony greatly reduced the importance of rhythm, and later come to be perceived as plebian and primitive element of music. Conversely, rhythm was heavily relied upon by the folk music, both for purposes for singing and dancing. Consequently, the element of rhythm became the distinguishing factor between folk and classical music. This state of affairs remained as it was when both folk and classical music arrived in America. Europeans in the Americans melting pot were obliged to admit that there were several different types of folk music for the first time. Even though the racial instinct of music in America was intended to separate the Anglo-Saxons from the rest, it was just a matter of time before these boundaries were shattered. Surprisingly, the existence of African music was the most traumatic confrontation for the Europeans. Even though African music was long discarded as an animal kingdom oddity, that is to say a sound that is similar to that of an animal, the African music was able to coexist with the European music for close to two centuries before penetrating into the white society in America. Several elements of African music during the 19th century began to infiltrate into the folk music of white American society. It is worth noting that during this century, the phenomenon of Afro fusion only took place in America an there was no Afro contamination so to speak in the European society that too k place not until much later. Once more, a principle distinguishing factor was rhythm. Even though rhythm was not an inventory of black Africans, the polyrhythm’s of black Africans was certainly wide and different to accommodate rhythm from European folk music linear rhythm. Initially, the impact of black African music was barely felt, however, little was it known that this music was going to become the main element driving innovation. It is worth noting that the European folk music in the early 19th century had barely been changed, however dramatic changes were on the verge of taking place with the heavy presence of black African music (Nelson 1988). Music in the United States is one of the aspects that reflect the cultural diversity of the country through the various arrays of musical styles. In the United State, there are a number of internationally renowned genres of music which includes: rhythm and blues, hip hop, rock and roll, country, jazz, pop, barbershop, and techno . As a matter of fact, America has one of the largest music industries in the world not to mention the vast audience that music capture across the world. The earliest inhabitants of the United States were the Native Americans. Even though these natives had their own kind of music the arrival of large numbers of immigrants brought new instruments and music styles in America. Notably, the emergence of African slaves brought novel traditions of music contributing greatly to the

Training Corps Essay Example for Free

Training Corps Essay My plan is to create a recruitment leaflet for my local squadron of the Air Training Corps (ATC), 578 Langley Park Sqn. I will include a list of activities, a map of the local area, for easy finding, as well as any extra information, such as website, contact numbers, email addresses etc. I will choose to use a word processor over a desktop publisher as I find them easier to use and I do not need to add backgrounds and borders to it. Also I can make it form the layout of a leaflet better in a word processor. The word processor I shall use will be Microsoft Word as I have access to it at home and school. The most important thing is that I make it attractive to the target audience (13-14 year olds). To do this I will have to find out what sort of things, that link to the ATC, do the target audience like to see. The hardware used will include an inkjet colour printer, to print in colour, scanner, to scan pictures in, and a digital camera, to take pictures to place in Analyse I have spoken to the Commanding officer and he wishes to have a leaflet made so that extra cadets could be recruited. The leaflet should be easy to understand and be found attractive to the target audience of 13-14 year olds of either sex. The information I require will be a map of the local area for the audience to locate the squadron, as well as contact telephone numbers, email addresses, and also the squadron website. To work out the most attractive type of leaflet I shall create short questionnaires for people of the target age group to answer in order to help me decide on the layout. When the leaflet is then completed it must be decided how they may be distributed among the general public. System Flowchart Design To produce my leaflet I first needed to decide the word processor that I would use. I decided to use Microsoft Word 2000 as I have access to it at home as well as at school. I decided not to use a DTP wizard such as Microsoft Publisher as I do not have easy access to them. I designed my leaflet so that it could be folded up into six sections. To do this I used the columns button at the top of the page to separate each side into three columns (Image1). Then I began gathering pictures off the internet to use in my project. The pictures I consider to be most important too the target audience are the maps (Images 2,3), which were downloaded from www. multimap. com. (Images 2,3) The front cover (Image 4) was made by layering different images from the air cadet website and adding the letters for 578sqn to be placed on the front cover over the rest of the pictures. I was able to do this by using Paint Shop Pro. (Image 4) (Image 5) For the activities section I used Word Art to create the title (Image 5) and used pictures downloaded from the squadron website to show the activities (Images 6,7,and 8). (Image 6) (Image 7) (Image 8) For the Duke of Edinborough Award section I took pictures from the official website. These included the title, different awards, and an image of an expedition (Images 9,10,and 11). (Image 9) (Image 10) (Image 11) Using Word Art, I created the title for the sport section (Image 12), which contains a list of sports in which the Air Training Corps take part. (Image 12) The final section on the Air Training Corps gives a brief summary of what the ATC is all about and gives information such as age limitations. Other information given in the leaflet include the time and days that the squadron parades and its address. Front Back Implement I had to change several things on my leaflet before I came to my final design. For instance the leaflet did contain information on Royal Air Force Stations, and aircraft. However I decided against this as it breaks the Official Secret Acts of 1911 and 1989. Other changes were more basic such as changes in fonts, pictures, etc. The leaflet will be folded in the following way: Testing I showed the leaflet to the Commanding Officer of the squadron the leaflet was for and he liked the idea and thought it was well designed, however to use the leaflet it would have to be cleared with Kent Wing HQ which would have been a lengthy and ultimately pointless process. Conclusion I conclude that the leaflet would have been successful in bringing in new recruits from the local area if it had been allowed to be given out.

Red Badge Of Courage Paper -- essays research papers

During the Civil War, a Union regiment rests along a riverbank, where they have been camped for weeks. The tall soldier Jim Conklin spreads a rumor that the army will soon march. Jim is a man who is very sure of himself and his own opinions. Henry Fleming, a recent recruit with the 304th regiment, worries about his courage, thinking that if he were ever to see a battle, he might run. Henry joined the army because he was drawn to the glory of military conflict, but since he joined, all the army has done is wait.   Ã‚  Ã‚  Ã‚  Ã‚  At last the regiment is given the orders to march, and the soldiers spend several wearying days traveling on foot. Eventually they near a battlefield, and they begin to hear the distant roar of battle. After taking their positions, they were charged by the enemy; Henry, boxed in by his fellow soldiers, realizes that he could not run even if he wanted to. He fires mechanically, feeling like a gear in a huge machine. The blue regiment defeated the gray soldiers, and then men congratulate one another. Henry wakes from a brief nap to find that the men are being charged again. This time, terror overtakes him, and he leaps up and flees from the line. As he dodges through the landscape, he tells himself that he did the right ting to flee, that his regiment could not have won, and the men who remained to fight were fools. But he passes a general on horseback, and overhears the commander saying that the men have held back the enemy charge. Feelin...

A Comparison of Nurses Essay

A Comparison of Nurses Educated at the Associate-Degree Level versus the Baccalaureate-Degree Level A career in nursing has many possibilities and depending on where one is employed there may be different educational requirements. There are many nurses in the workforce with only their associate’s degree in nursing, but as time passes it seems that the baccalaureate degree is becoming more of an expectation. This brings up the question- is there a difference in the competency of the associate-level nurse from the baccalaureate-level nurse? Studies are showing that there is a difference and patient outcomes are affected by this difference. Differences between the Associate Degree in Nursing and the Baccalaureate Degree in Nursing In order to compare the competencies between nurses prepared at the associate-degree level versus the baccalaureate-degree level, one must first compare the requirements to obtain these degrees. The Associate’s Degree in Nursing, abbreviated ADN, is a two-year degree usually earned through a community college. It requires 60 credit hours to complete and upon completion the graduate can apply for licensure through the state in which they will practice. The Bachelors of Science in Nursing, also called BSN, is a four-year degree obtained at a university. It includes the same areas of study and has the same license upon completion of the NCLEX as the ADN nurse, but delves further into nursing theory as well as pathophysiology and technical skills. Many employers require the bachelor’s degree for higher positions in nursing such as clinical managers and nurse specialists. Differences in competencies between nurses prepared at the associate-degree level versus the baccalaureate-degree level As explained above the bachelor’s degree in nursing requires two more years of education and a much deeper study of nursing theory and pathophysiology than the associate’s degree. The question is does this extra education and focus on nursing theory make a BSN nurse more competent than an ADN nurse. Research suggests there is a significant effect of nurse experience and a significant effect of the percentage of BSN nurses in each hospital (Kendall-Gallagher, Aiken, Sloane &Cimiotti, 2011) in regards to better patient outcomes. To understand the difference one must look at the basic nursing process and how knowledge of nursing theory and pathophysiology affects it. The basic process taught in nursing school in providing patient care is assessment, plan, intervention and evaluation. Assessment is one the first things a nursing student learns. The associate-level and bachelor-level nurse will both have learned this skill in the very first days of nursing school. Both nurses will also be competent with the last step, evaluation of the interventions. The advantage a BSN nurse will have lies in the middle two steps- plan and intervention. The plan and interventions a nurse provides is affected by their decision-making skills and this is based on their education. Plan and Intervention. To determine a patient’s plan of care, one looks at the abnormal assessments and then uses their knowledge of pathophysiology to determine the plan of care. While the BSN nurse will not necessarily have more clinical hours in assessing the patient, they will have taken more classes in pathophysiology than the ADN nurse and therefore may notice a disease process more readily than the ADN nurse. This is where the interventions will occur. Interventions are determined by the nurse based on their decision-making skills. Decision-Making Skills Nursing is a field in which one is given a great amount of autonomy. Therefore much of a patient’s care is affected by a nurse’s decision-making skills. One’s ability to make decisions is affected by many things including past experiences, environment and education. The focus here is education and how the additional study for the BSN affects nurses’ decision-making skills. The BSN nurse will have studied pathophysiology and nursing theory in greater depth than the ADN nurse. This extra knowledge is then applied to the decisions a nurse makes for their patient. These decisions have a great impact on patient outcomes and recent studies have indicated that there is decreased morbidity, mortality, and failure-to-rescue rates in hospitals that employ larger percentages of baccalaureate prepared nurses (Altman, 2011). Effect of baccalaureate-degree level nurses on patient outcomes In the acute situation the BSN nurse can use their knowledge of pathophysiology in addition to their decision-making skills to decrease morbidity and mortality. Taking into account the greater picture, a more holistic approach based on the BSN nurse’s familiarity with nursing theory, will improve patient outcomes. For example let’s look at a hospital admission for a congestive heart failure exacerbation. Both the ADN and BSN nurse will assess the patient and notice classic signs like shortness of breath and edema. Both nurses will plan on diuresis and paying close attention to respiratory status. The difference will come with the holistic approach that a BSN nurse is more likely to take. The emphasis on the nursing theories that a BSN nurse has studied will allow them to look at the patient as a whole, rather than dealing with only stabilization of symptoms. The knowledge of nursing theory the BSN nurse has will allow them to delve further into why this patient admitted and what they can do to prevent a readmission. The BSN nurse asks questions as to what caused the exacerbation. It may be that the patient needs more teaching on diet and medication compliance. They will ask the patient about their home situation. It’s possible the patient is having financial burdens that have kept them from filling their prescriptions. The BSN nurse is more likely to look at the home situation. The patient may have depression with the diagnosis and need some resources for social support. In regards to King’s theory, nursing’s central goal is to help individuals maintain their health so that they can function in their roles (Creasia, 180). By helping the patient function in their role, the nurse empowers the patient to lead a healthier life. The patient is sent home educated with the resources needed to lead a healthy life and therefore reduces unnecessary hospital admissions. This in turn allows the space available for hospital admissions that are necessary and leads to a healthier community. REFERENCES Altmann, Tanya K. (2011). Registered nurses returning to school for a  bachelors degree in nursing: Issues emerging from a meta-analysis of the research. Contemporary Nurse: A Journal for the Australian Nursing Profession, 39, (2): 256-72. Creasia, J; Friberg, E. (2011). Conceptual Foundations: The Bridge to Professional Nursing Practice. (5th Edition). St. Louis, Missouri: Mosby, Inc. , an affiliate of Elsevier Inc. Kendall-Gallagher, Deborah; Aiken, Linda H. ; Sloane, Douglas M. ; Cimiotti, Jeannie P. (2011). Nurse Specialty Certification, Inpatient Mortality, and Failure to Rescue. Journal of Nursing Scholarship, 43, 188-94.

Combating Obesity with Nutrition and Exercise - Free Essay Example

Sample details Pages: 2 Words: 602 Downloads: 8 Date added: 2019/02/20 Category Health Essay Level High school Tags: Nutrition Essay Obesity Essay Did you like this example? Describe the health problem. Why is this a concern for this target group? Poor dietary intake and low physical activity are major causes of obesity for adults in the United States. Due to an increase in access via communication devices and technology, adults are more prone to work longer hours and spend less time on self-care (Bull F. Don’t waste time! Our writers will create an original "Combating Obesity with Nutrition and Exercise" essay for you Create order et al., 2017). Jobs often require many hours of sitting in front of a computer screen, in meetings, or traveling, which contributes to a lack of physical exertion. A quick bite to eat at a fast-food restaurant can easily replace healthier home-cooked meals attributing to poor nutritional choices. Chronic illnesses plague adults in our nation as obesity has risen to an epidemic level. Evidence shows an increase in stroke, heart disease, and metabolic diseases earlier than ever (George, M., Tong, X., Bowman, B. 2017). They are among the deadliest conditions in the world, with heart disease and stroke being the top two causes of death in 2016 (The top 10 causes of death, 2018). Adults must learn proper nutrition and find ways to exercise that keep them motivated. Actions such as these will lower overall body weight, reducing body mass index (BMI), and decreasing risks of metabolic syndrome, a condition with the potential to rob them of a high quality of life in the years to come (Nyberg ST. et al., 2018). What are the current actions/interventions taken for this health concern? Teaching patients is a major part of a nurse’s role. Nurses advocate for the health and well-being of every patient who is placed under their care. Clinical and research nurses already recognize the need for special events to help spread the message that proper nutrition and exercise are essential to decreasing the rate of obesity (Speroni, K, 2014). They have organized short marathons and set up tents at local fairs or community centers. The events are fun and informative, and the nurses interact with the general public to provide blood pressure screenings, group exercise lessons, information on stress reducing behaviors, and guidelines on how to plan healthier meals. Nurses also recommend weight loss approaches to individual patients such as lifestyle modifications, commercial diets, the need for physical activity, and, for those who may qualify, surgical options (Budd, G., Peterson, J., 2015). Nurses work with individuals as patients, but they also work in the communities where they live to help people understand the need for a healthier way of living. What are two nursing interventions that can be implemented for this health concern? One nursing intervention that can be done on a case-by-case basis, which may help to give patients who need to lose weight and learn to eat healthier a starting point, is for nurses to share knowledge of local fitness professionals and registered dietitians. The nurses can include this information while teaching patients the importance of making healthy lifestyle choices. Patients will feel empowered to start on a better path when they know they are not alone. Stressing the importance of behavior modifications conducive to the goal of achieving better health can be emphasized by giving patients the contact information of people who are willing to help them make the appropriate changes. Another way nurses can highlight the priority of wellness is by patterning a healthy lifestyle for themselves. Nurses serve as role models for the patients who trust them. It’s easier for patients to take advice from health professionals who adhere to high standards of self-care. Nurses who exercise, eat a well-balanced diet, who don’t smoke, and who strive to maintain a desirable weight will show by example the benefits of a healthy approach.

Comparison between two people - Free Essay Example

Sample details Pages: 1 Words: 323 Downloads: 2 Date added: 2019/10/10 Did you like this example? The world has a variety of people living. Some people are similar when you look at them, and some others are similar by nature. Some of the siblings from different families may look alike or similar but also it happens quite in some of the thoughts that they happen to share.   It happens that my two cousin brothers have some difference especially when it comes to having same parent’s child. The children are divided by the attitude that they have education style that they have as well as the look and personality that they share. Mr. and Mrs. Dave have been blessed with two children by the name Ravi and Ray. The family has moved to the United States for the past five years. The children are known for the personality that they both have since it is a time difference and some other time it is the same. Ravi is a person that has his attitude of solving the social problems that come in life, and he can succeed all of them. Jay is fat than Ravi. On the other hand, Jay is a person that does not have an idea of solving problems that occur in his life. He is the kind of person that needs to get the help from family or the friends so that he can get out of the difficult situation. This means that the two children have their different perspectives or strategies that they use in solving problems in their lives. Ravi is taller than Jay. He is a person that wears fashionable clothes depending on the occasion that he is attending. He has dark hair that is kept accordingly while jay has long brown hair. He also makes sure t hat he follows all his native countrys culture in all the places that he has ever lived in. Having this difference between the two, it can be difficult to tell if they are two brothers. Don’t waste time! Our writers will create an original "Comparison between two people" essay for you Create order