...CASE 2: JUAN AND MARIA SANTOS Presentation of the Case: Facility Applied for: P1, 500, 000 Revolving Credit Purpose of Loans: Additional Working Capital Collateral: House and Lot in a subdivision beside Ayala Alabang Appraised Value: Lot sq. meter P 1, 540, 000.00 House P 1, 200, 000.00 Fence/Landscape P 100, 000.00 Total P 2, 840, 000.00 Loan to Security Ratio (LSR) 53% Debt to Burden- For interest only 17% versus 25% guideline Facts of the Cases: * Age(s) Juan- 37 y/o Maria- 35 y/o Son (dependent)- 7 years studying at La Salle * Clients are depositors of Paranaque Branch with STD of $20, 000.00 * Other Asset(s) 2 cars. A 2-year old car financed by BA finance (good credit checking) and 3-year old car Source(s) of Income: * Fast food Business in Mandaluyong selling BBQ, siopao, mani, goto. One year in operation. Net income of 24, 000.00 a month * Uno Marketing retailing medical products with 2 branches (Mandaluyong and Paranaque) including drug store operations. Net income of P 120, 000.00 per month. Total income is P 144, 000.00 per month. Deviation Request: Waiver of submission of Statements- Income to be taken as claimed by the clients Questions: * Should the creditor approve the loan request? * What are the risks involved? I. Point of View In creditor’s point of view, the facility applied for a P 1, 500, 000.00, revolving credit for the purpose of an additional working capital. Revolving credit is the...
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...CASE 2: JUAN AND MARIA SANTOS Presentation of the Case: Facility Applied for: P1, 500, 000 Revolving Credit Purpose of Loans: Additional Working Capital Collateral: House and Lot in a subdivision beside Ayala Alabang Appraised Value: Lot sq. meter P 1, 540, 000.00 House P 1, 200, 000.00 Fence/Landscape P 100, 000.00 Total P 2, 840, 000.00 Loan to Security Ratio (LSR) 53% Debt to Burden- For interest only 17% versus 25% guideline Facts of the Cases: * Age(s) Juan- 37 y/o Maria- 35 y/o Son (dependent)- 7 years studying at La Salle * Clients are depositors of Paranaque Branch with STD of $20, 000.00 * Other Asset(s) 2 cars. A 2-year old car financed by BA finance (good credit checking) and 3-year old car Source(s) of Income: * Fast food Business in Mandaluyong selling BBQ, siopao, mani, goto. One year in operation. Net income of 24, 000.00 a month * Uno Marketing retailing medical products with 2 branches (Mandaluyong and Paranaque) including drug store operations. Net income of P 120, 000.00 per month. Total income is P 144, 000.00 per month. Deviation Request: Waiver of submission of Statements- Income to be taken as claimed by the clients Questions: * Should the creditor approve the loan request? * What are the risks involved? I. Point of View In creditor’s point of view, the facility applied for a P 1, 500, 000.00, revolving credit for the purpose of an additional working capital. Revolving credit is the...
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...HAEMATOLOGY Answers to case study questions Chapter 5 Case Study 5.1 We find a 50-year-old woman with long-term Crohn’s disease, on various treatments and with an abdominal surgical history. Her blood tests were requested following a routine GP visit, when she complained of some lethargy, fever and diarrhoea. (p. 125) 1 The results outside the reference range are haemoglobin, MCV and ESR. This result, along with the history, is sufficient to confer the diagnosis of anaemia. With the MCV below the bottom of the reference range, we can extend the diagnosis to microcytic anaemia. The abnormal ESR adds little to the diagnosis as it is the likely consequence of the anaemia. 2 Having given the patient a diagnosis, a treatment must be initiated. However, this is not yet possible as the basis of the microcytic anaemia must be defined. As the two major causes of microcytic anaemia are iron deficiency and haemoglobinopathy, the blood is tested for iron. A level below the bottom of reference range extends the diagnosis to iron-deficient microcytic anaemia. The reason for the vitamin B12 request is unclear, but as the result is within the reference range, then malnutrition as a cause seems unlikely. The diagnosis is not entirely unexpected given the history— Crohn’s disease being an inflammatory disorder of the intestines known to lead to malabsorption. Indeed, the inflammation may well contribute to the abnormal ESR. The referral to surgery may well have been to remove a section of diseased...
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...Case 4: Ritchie’s Auctioneers and the Ethics of Auctions Ethics Introduction Ken, Dave and John Ritchie began Ritchie Bros. Auctioneers began as a small family-run business in Kelowna, British Columbia, Canada. Ritchie Bros.’ first unreserved auction was held in 1958, selling CA$2,000 of surplus inventory from their furniture store to pay a bank debt. As a result of their success at this first auction, the brothers began conducting regular auctions. In 1963 the Ritchie brothers conducted their first unreserved industrial auction, selling $600,000 worth of equipment (http://www.rbauction.com/web/rba/aboutus/history). Demand for the company’s unreserved auction services increased which led Ritchie Bros. to expand across North America. The company opened its first office outside Canada in 1969 in Washington State. The company’s first United States auction was held in 1970. Ritchie Bros.’ unreserved auctions were well received in the U.S. market. By 1985 the company had sold more than one billion dollars of equipment and in 1998 the company’s annual gross auction proceeds exceeded one billion dollars (http://www.rbauction.com/web/rba/aboutus/history). Ritchie Bros. began to expand internationally in the late 1980’s. The company conducted its first auctions in Europe in 1987. Auctions in Australia, Asia, Mexico, the Middle East and Africa would follow. Ritchie Bros. is now headquartered in Vancouver, British Columbia and has over 110 locations worldwide. The...
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...How far does the disaster of 1898 account for the growth of Catalan and Basque nationalism? The humiliating defeat of Spain to America during the Spanish-American War of 1898 dealt a catastrophic blow to the Spanish nation. In the subsequent Treaty of Paris signed on December 10th 1898, Spain relinquished its remaining colonial territories in the Caribbean and the Pacific. The disaster evoked heavy criticism of the Restoration government and its inherent corruption amongst many groups within Spanish society and served as a catalyst for the emergence of new political forces seeking to contest against the ruling oligarchy, most notably Catalan and Basque nationalism. This essay will argue that the disaster of 1898 was largely accountable for the growth of this nationalist sentiment in Catalonia and the Basque country. However, it will go on to assert that it was not wholly responsible: Catalanism had been built upon a steadily growing tide of Catalan particularism throughout the nineteenth century, and in the Basque Country its growth was ephemeral and would in fact enter a period of a more accelerated development during the years of the First World War. In Catalonia, friction had long existed between its regional demands and the centralising mission of the Spanish state. This tension had grown as a process of modernisation encouraged by industrial development in Catalonia had widened the cultural and economic gap between it and a stagnant central and southern Spain...
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...finally. There are some differences between science, pseudo-science and non-science. The goal of science is to discover what there is in the world and explain why it is and how it is (Hammerton, 2010, p.1). Science is helpful to answer some of these questions by presenting what the cause and impacts of different actions (Hammerton, 2010, p. 3). One of the significant characters of science is the construction of theories. Scientists usually want to explain the results of observation and experiment in terms of general theory rather than simply recording the results (Okasha, 2002, p. 2). Physics, biology, geology and psychology are within the domain of science (Hammerton, 2010, p. 1). However, some questions would be better explained by philosophy rather than science, such as evaluative questions, non-empirical questions, normative questions and questions related to personal experiences (Hammerton, 2010, p. 2). Pseudo-science refers to a theory that belongs to the domain of science, however, it is not scientifically testable. The philosopher Karl Popper thinks that the main differences between science and pseudo-science are whether the theory is scientifically testable. According to Popper, Marxism and Freudian psychology are in the domain of pseudo-science (Hammerton, 2010, p. 8)....
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...For much of its history, American higher education was reserved for a select group of the nation’s population, namely white, affluent males. (Thelin, 2011) The 1800s saw the emergence of women’s and African American colleges, however, these minorities of higher education were often segregated to their own institutions, given curriculum based around trade work and discouraged from studying certain fields. (Thelin, 2011, pp. 55-102). By the year 1917, “college enrollments represented less than 5% of the American population of eighteen to twenty-two-year-olds” (Thelin, 2011, p. 169). Achieving diversity within the higher education classroom has not been an easy feat, and is something that college administrators are still actively working toward...
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...1 | P a g e University of Central Florida College of Medicine Obstetrics and Gynecology Clerkship Revised 5/4/11 lab 2 | P a g e TABLE OF CONTENTS GENERAL INFORMATION ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 4 RECOMMENDED TEXTS/RESOURCES ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 5 DIDACTIC EXPERIENCE ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 6 IMPORTANT LOCATIONS ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 7 OBSTETRICAL SERVICE: FLORIDA HOSPITAL AND WINNIE PALMER HOSPITAL ‐‐‐‐‐‐‐‐‐‐‐‐ 8 GYNECOLOGIC AND GYNECOLOGIC ONCOLOGY SERVICES: FLORIDA HOSPITAL AND WINNIE PALMER HOSPITAL ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 11 COMMUNITY WEEK AND SPECIALTY CLINICS‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐14 TIPS FOR A SUCCESSFUL OB/GYN ROTATION ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 15 LOGGING PATIENT ENCOUNTERS (THE PATIENT PASSPORT) ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 16 CLERKSHIP ATTENDANCE POLICY ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 19 CLERKSHIP OBJECTIVES ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 20 THE CASE PRESENTATION ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 22 ETHICS CASE WRITE‐UPGRADING...
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...The main purpose of this paper is to make an analysis on the different sources of English law, and discuss the extent to which external sources have affected English law. A basic knowledge of English legal history is important for anyone wishing to study English law, for a number of reasons. Although the UK’s modern legal system, following centuries of legal reforms, is vastly different from that of the 11th century, many fundamental principles and philosophical ideas present in the modern legal system derive from centuries past. Equally, many existing rules of law have their origin in legal history and to fully understand the reason for the current legal norms, it is necessary to appreciate the historical events surrounding their creation (Boxford, 2006, p. 34). Some argue that the English legal system is too conservative and reluctant to adapt to modern conditions. Whilst this claim should not be over-exaggerated, it should also not be ignored. The UK today represents a country with an extremely rich legal history, but also one which seeks to play an active role in the modern global environment. A source of law means the process by which law comes into existence. English law is mainly derived from legislation (both Acts of Parliament and delegated legislation), case law, and European Union law. Custom is a minor source of law. English law, established historically Westminster courts (common law) and Chancery Court (equity), is a right of judicial practice, not only in...
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...for it? The demand for audits (cont.); Whittington & Pany Ch. 1 p. 1-12 (LOs 1-6) Wallace 1980 Monograph p. 13 – 29 (Ch. 1-5) Management Assertions and Audit Evidence Mon – 8/31 The accounting profession, its history & SOX 1933 & 1934 Acts Other Readings (These can be found on Compass2g) Case Assignments (D): Prepare for discussion; Read case and think (G): Graded; Be about questions prepared to turn in before class at start of class Ch. 1 p. 12-19 (LO 7) Ch. 4 p. 114-121 (LOs 4-5) Chow 1982 The Accounting Review p. 272-277 (Sections 1 & 2 only) AICPA Summary of SOX Oxley (2007): Restoring Investor Confidence (D) Enron Corporation and Andersen, LLP. (case 4.1 in Beasley, Buckless, Glower and Prawitt) Ciconte 2015 (Sections 1 & 2 only) Wed – 9/2 PAGE 1 OF 2 Ch. 2 p. 49-54 (LOs 7-8) The professional standards Mon – 9/7 Wed – 9/9 The accounting profession, its history & SOX (cont.) Ch. 2 p. 33-48 (LOs 1-6) Quality Control and Regulation of CPA Firms; Professional Ethics & Independence Ch. 3 p. 66-82 (LOs 1-5) Labor Day Holiday Ciconte, Knechel, and Mayberry 2015 CALENDAR PART ONE ACCY 415 – AUDITING FALL 2015 Mon – 9/14 Wed – 9/16 Mon – 9/21 Independence for Public Company Audits & Other AICPA Code of Professional Conduct Rules Management Assertions and Audit Evidence Ch. 3 p. 82-95 (LOs 6-7) Risk Assessment using Analytical Procedures Visitor...
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...preparing, pricing, distributing, and promoting the service to customers” while internal marking is the “training and motivating employees to serve customers well (Kotler and Keller, 2006, p. 410). One company that provides a service that displays good external and internal marketing is Hooters of America restaurant. Hooters first opened in 1983 in Clearwater Florida. As of 2005, Hooters had over 700,000 restaurants worldwide (International Directory of Company Histories). Hooters’ external marketing consists of medium priced American food, such as wings, hamburgers, and chicken sandwiches. Its pricing are closely compared to restaurant chains such as Buffalo Wild Wings, Apple Bees, and Ruby Tuesday. Hooters restaurants are located throughout America, particular off interstates. Promotion includes Hooters merchandise, billboards on interstates, Hooters magazine, and the famous Hooters Competition, which is similar to the Miss USA and Miss Universe pageants. The thing that sets Hooters apart from competitive restaurants is its internal marketing strategy. Hooters hires very attractive female waitresses who wears a scantily clad uniform which consists of very short orange shorts and a tank top which both are “sized to fit comfortably” (International Directory of Company Histories). “Hooter girls” are also encouraged to sit down and chat with male customers. Hooters restaurant policies set an atmosphere there’s friendly and fun. This is executed through birthday...
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...ESSAY TOPIC: Plague, is it still a threat? History Aetiologgy and treatment Plague in the modern world Abstract The plague is a communicable disease, having a high mortality rate without treatment. There are three huge pandemics in history with millions of deaths occurring. The first pandemic occurred around the year 541AD and was called “plague of Justinian”, the second pandemic “Black Death” occurred in 14th century, and the third epidemic resulted in China around the 1860s. There are three main types of plague such as bubonic plague, septicaemic plague and primary pneumonic plague, with each type of the plague; the antibiotics are the most important method of treatment for plague currently. The Yersinia pestis, as the causative agent of plague, is a Gram-negative bacillus in the bacterial family. This disease is transmitted by the biting of fleas, which occur in some animals such as the rats, rabbits and dogs. Early detection, reporting, isolating and early treatment are very important in preventing huge scales of the plague’s happening. People should take more precautions to prevent plague from infection. Today, this infectious disease is still a threat for people around the world, especially in Africa, Asia and South American countries. “Plague or its cause, Y. pestis, has been used by humans as a weapon (bioterrorist weapon) against other humans for centuries, including this current time”(Nettleman, 2012). The plague is an infectious bacterial disease, caused...
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...Results were expressed in mean ± SD. Probability values of P < 0.05 were considered to be statistically significant. R2 value represents the correlation between the biological parameters. VI. RESULTS The study was conducted on acute myocardial infarction patients admitted to the ICCU of MGM Hospital, Warangal. Sample Description The study groups included 50 patients of acute myocardial infarction in which 32 patients are AMI, 4 patients are AMI with Diabetes mellitus, 8 patients are AMI with Hypertension and 6 patients are AMI with Diabetes and Hypertension respectively. Hence AMI patients (n=32) with no co morbidities were included in the study with a mean age of 54.03 ±13.30 years. The gender distribution was found to be 24 males and 8 females. The control group consisted of 27 males and 5 females with a mean age 52.28 ± 14.14 years. Blood Pressure Systolic (‘p’ value 0.0875) and diastolic blood pressure (‘p’ value 0.1247) was significantly high in AMI as compared with control. The age and gender distribution are presented in Table 1. Age in years Control (n=32) AMI (n=32) Male Female Male...
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...[Date] [Date] AK [company name] AK [company name] H120 Introduction to the History of East Asia Essay 3 Andy Ricci 622624 Word Count: 2018 H120 Introduction to the History of East Asia Essay 3 Andy Ricci 622624 Word Count: 2018 Why do we sometimes refer to the events of 1868 in Japan as a 'restoration', but to those of the years following 1911 in China as 'revolutions'? Introduction The Meiji Restoration of 1868 in Japan and the Chinese Revolution of 1911 were responsible for producing an enormous amount of upheaval in both countries. Both nations were immersed in social, political and economic backwardness. In this context, both political episodes should be construed as an attempt to reverse decline and set the course for modernization. The main thesis of this essay is based on the notion that whilst there are some similarities between both political events, the main difference resides in the fact that the Meiji Restoration began the centralization of the mechanisms of governance and induced the social and economic modernization of the country. At the same time, the Chinese Revolution of 1911 did not succeed in engendering a sound system of government capable of reversing the country’s decline. The first part of the essay will deal with the main characteristics of the Meiji restoration of 1868. The second section of the essay will outline the main features pertaining to the Chinese Revolution of 1911. The third part of the essay will examine the similarities and differences...
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...Medicare Fraud: The History, Incidence, Costs and Institutional Remedies John H Everett Wayland Baptist Medicare Fraud: The History, Incidence, Costs and Institutional Remedies What is Medicare fraud? ("F&A," 2011, p. 1) states “Medicare fraud happens when Medicare is billed for services or supplies you never got. Medicare fraud costs Medicare a lot of money each year.” What is Medicare abuse? ("F&A," 2011, p. 1) defines this as “Abuse occurs when doctors or suppliers don’t follow good medical practices, resulting in unnecessary costs to Medicare, improper payment, or services that aren’t medically necessary.” In reviewing the definitions of fraud and abuse by Medicare it may be hard for some people to understand if they do not live in the healthcare world daily. In an effort to help shed some light on this, we will look at the history of Medicare fraud. It has been around since the Civil War, when the False Claims Act (FCA) was created. It was also called the Qui Tam Statue meaning “he who sues for the king as himself.” ("FCA," 2011, p. 1) “The law was targeted at stopping dishonest suppliers to the military Union military at a time when the war effort made it all but impossible for the government to investigate and prosecute the fraud itself. Today it serves a similar purpose because of the enormous size of the federal government and the variety or programs under which it expends taxpayer funds.” In 1986 the FCA has been revised over the...
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