...A written assignment that evaluates comprehensive approaches to nursing assessment for an older person with multiple health problems. The account should reflect on how the multidisciplinary team and other agencies including the family, may contribute to these assessment approaches. Particular attention should be paid to national policies in this area and evidence of best practice. The patient that will be discussed within this assignment is a 70 year old male admitted to hospital following a stroke. Pressure ulcer risk assessments and nutritional risk assessments will be discussed within this assignment looking at how they are used in the assessment of an older people with multiple health problems. A stroke occurs when there has been a disturbance or cut off of blood flow within the brain, this disturbance damages or destroys brain cells preventing these cells from doing their job. Damage to the brain causes problems with bodily functions and can also affect mental processes (Stroke Association, 2010). A stroke can cause sudden weakness or paralysis which often only affects one side of the body and is one of the most common symptoms of a stroke. It can also cause swallowing difficulties (dysphagia), speech and language (dysphasia) can be affected also, patient may have difficulty in understanding and basic things such as reading and writing following stroke. Problems with eyesight, perception and interpretation, mental processes, bladder and bowels, mood swings, sensation and...
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...criterion/ criteria | | | | foundation | تأسيس | foundation | Found | | | notion | فكرة | notion | | notional | notionally | voluntary | اختياري, طوعي | volunteer | volunteer | voluntary | voluntarily | ministry | وزارة | ministry/ minister | minister | | | alternative | بديل , اخر | alternative | Alternate | alternative | alternatively | outcome | نتيجة, حصيلة | outcome | | | | stress | اجهاد , ارهاق | stress | stress | stressed | | seek | يبحث عن , ينشد | seeker | seek | | | adequate | كاف | adequacy | | adequate | adequately | regime | نظام الحكم | regime | | | | focus | بؤرة, محرق | focus | focus | focused | | occur | يحدث, يقع | Occurrence | occur | | | comprehensive | شامل | | comprehend | comprehensive | comprehensively | ink | حبر | ink | link | inky | | scope | مجال , فرصة | scope | | | | licence | رخصة | licence | licence | | | affect | يؤثر على | affectation | affect | affected | | distinct | واضح | distinction | distinguish | distinct/ distinctive | distinctly | category | فئة , صنف | category | categorize | | | philosophy | الفلسفة | philosophy | philosophize | philosophical | philosophically | consent | يوافق, يسمح | consent | consent | | | item | مادة , مفردة , بند | item | | | | priority | حق الافضلية , الاولية | priority | Prioritize | | | perspective | الرسم المنظوري | perspective | | | | Root Word | Sentence Examples | (e.g.) authority | "We understand...
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...overview of two of these concepts to consider while deciding on a company’s financial health. Sustainable income is a level of income which is a realistic expectation of income to achieve in the future. Of course it would be very easy to call a company’s net income a realistic expectation until you consider items that can and will drastically change a company’s bottom line. Irregular items, changes in accounting principles and comprehensive income are all factors when considering a sustainable income. Irregular items are further broken down into discontinued operations and extraordinary items. Discontinued operations refer directly to the closing or disposal of a significant portion or component of a company. Extraordinary items cover extreme and rare acts such as volcano eruptions and hostile government takeovers. A change in accounting principles would take into account a company choosing to go with a more up to date or efficient form of accounting related to its business. If this happens, the changes must be made retroactive to cover the previous period. The last item which can affect a sustainable income is comprehensive income. This is income that is not reported directly in a company’s net income. This is usually changes in stockholders equity such as a sale in stock that was purchased as an investment. If a gain or loss was realized, this would be listed under comprehensive income on the income statement. Ratio analysis is used to show the...
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...Transaction Services • • TS Insights List bullet List bullet Sub bullet evaluation of the other two sources of taxable income ― Vol. 3 Heading 2 Financial reporting in an uncertain economy A closer look at income tax valuation allowances October 2009 Additional text goes here. Heading 3 Additional text goes here. Notwithstanding early signs that the global recession may be waning, the uncertain economic future continues to constrict corporate America. As companies continue to incur losses, focus has heightened on income tax valuation allowance assessments by companies and their auditors, as well as the Securities and Exchange Commission staff, through the issuance of comment letters. Specifically, much of this focus is on whether deferred tax assets reflected on corporate balance sheets will ultimately be realized. When a deferred tax asset is not fully realizable, a valuation allowance must be established against the deferred tax asset to reduce it to a net amount that is realizable. The related expense is generally reflected in the income statement as an income tax expense. A clear understanding of the judgmental nature of valuation allowance accounting models is critical in addressing this issue. The need for judgment The accounting requirements for deferred tax assets are set out in ASC 740, "Income Taxes," which establishes a "more likely than not" threshold for recognizing deferred tax assets. The interpretation of this criteria has historically...
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...Assignment Task The four largest Australian Banks have faced considerable pressure from the community and the government in recent times. This pressure has arisen due to their interest rate increases in association with their high reported earnings. As accountants, we are responsible for preparing financial statements and “calculating” the profit figures. In your opinion, do you think the big banks are managing their reported earnings to show lesser profits than what they are actually earning (i.e. using earnings management techniques)? You are required, and must, read and incorporate academic journal articles and other relevant materials to justify your viewpoint. INTRODUCTION Accounting can be broadly defined as the ‘measurement and communication’ of economic information to the decision makers (Watts and Zimmerman 1986). Accounting is divided into internal and external accounting on the basis of the users of the information (Spohr 2005). Spohr (2005) further highlights that the responsibility for preparing the external accounting information and publishing it lies with the managers of the firm. These managers rely on their inside knowledge of the firm’s current state to provide an accurate and fair picture of the financial state of the firm. The existence of accounting regulations and guidelines aims to improve the relevance and accuracy of the financial reports. However, this insider knowledge gained by managers can lead to information asymmetry. This occurs when...
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...| P | S | | | Total(USD) | Rate | Total(NTD) | Sales-COS-Dep.exp. | $ 578,300 | $ 377,000 | | | $955,300 | $30 | $28,659,000 | Income from S | 107,300 | | a. 107,300 | | 0 | | | Expenses | (450,000) | (261,000) | c. 14,500 | | (725,500) | 30 | (21,765,000) | Exchanges gain | | 5,800 | | | 5,800 | 30 | 174,000 | Net income | $ 235,600 | $ 121,800 | | | $ 235,600 | | 7,068,000 | OCI for the year-translation adjustment | (38,100) | (28,600) | c. 9,500 | a. 38,100 | (38,100) | 30 | (1,143,000) | | | | | | | | 3,805,500 | Total comprehensive income | $ 197,500 | $93,200 | | | 197,500 | | 9,730,500 | Retained Earnings 1/1 | $ 245,500 | $75,000 | b. 75,000 | | $245,500 | | 7,978,750 | Net income | 235,600 | 121,800 | | | 235,600 | 30 | 7,068,000 | Dividends | (100,000) | (42,600) | | a. 42,600 | (100,000) | 30 | (3,000,000) | Retained Earnings 12/31 | $ 381,100 | $ 154,200 | | | $ 381,100 | | 12,046,750 | OCI translation adjustment-1/1 | $0 | $0 | | | $ 0 | | | OCI for the year-translation adjustment | (38,100) | (28,600) | | | (38,100) | 30 | (1,143,000) | OCI translation adjustment-12/31 | $ (38,100) | $(28,600) | | | $ (38,100) | 30 | (1,143,000) | Other assets | $ 932,600 | $ 532,000 | | | $ 1,599,600 | 28.5 | 45,588,600 | Advance to P | | 84,000 | | d. 84,000 | 0 | | 0 | Investment In S | 551,600 | | | a. 26,600 b. 525,000 | 0 | | 0 | | | | |...
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...6.1. What effect will an asset revaluation have on subsequent period’s profit? Explain your answer. If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognized in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increase shall be recognized in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognized in profit or loss. If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognized in profit or loss. However, the decrease shall be recognized in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognized in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus. 6.4. For the purpose of AASB 116 or AASB 136, how is ‘recoverable amount’ determined? Recoverable amount is the higher of an asset's fair value less costs to sell (sometimes called net selling price) and its value in use where: fair value is the amount obtainable from the sale of an asset in an arm's length transaction between knowledgeable, willing parties, and value in use is the discounted present value of the future cash flows expected to arise from the continuing use of an asset, and from its disposal at the end of its useful life. Determining Recoverable Amount: ...
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...EFFECTS OF TAKING QUALIFYING EXAMINATION TO THIRD YEAR ACCOUNTANCY STUDENTS CHAPTER 1 The Problem and Its Background Introduction Examination is one of the best ways to prove whether a student, or anyone who undergoes learning, learned something from what they have studied. Exam results can show in which lesson the students were not able to fully understand and what they were able to. But does this result help the student improve in their studies, and how those this results affect them, especially if the result will determine whether they stay on their chosen fields? Qualifying Examination is given to B.S Accountancy students in order to test whether they are qualified to continue the program and to improve their academic performance. It is in fact a policy set by the school to all programs that have board examinstions. Another reason why this examination is given to students is for them to be prepared for the licensure examination they are to take after graduating in college. Through this, the students will be able to review their past subject. Students will have a preview of what the board examination would be like after graduating, the stress they might encounter and the pressure of all the subjects that they will have to review. As a school policy, Qualifying Examination is given to students who will be able to pass all the Fundamentals of Accounting and all the Financial Accounting subjects of the accounting course. The exam is divided in two parts, the first part...
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...statement of financial position(n) current tax asset/liability(o) deferred tax asset/liability | (n) N/A - ADQ made a loss in previous year(o) DTA disclosed N/A DTL - set off of DTL SFP. P34 | YesYes | (n) Current tax payable disclosed(o) DTA and DTL disclosed SFP. P32 | YesYes | 101: 56 | Deferred tax asset/liability shall not be classified as current. | DTA and DTL classified as non-currentSFP. P34 | Yes | DTA and DTL classified as non-currentSFP. P32 | Yes | 101:82(d)& 112:77 | Tax expense disclosed separately in statement of comprehensive income. | Expense disclosed SCI. P33 | Yes | Expense disclosed SCI. P30 | Yes | 101:90101:91 | Tax related to each item of other comprehensive income disclosed separately or net of tax | N/A – no items of other comprehensive incomeSCI. P33 | Yes | N/A – no items of other comprehensive incomeSCI. P30 | Yes | 101:120 | Disclosure of accounting policy for tax | Policy disclosedN2(g). P39 | Yes | Policy disclosedN3(c). P35,36 | Yes | 107:35 | Cash flow from tax on income disclosed separately as operating. | Cash received disclosed as operating outflowSCF. P35 | Yes | Cash paid disclosed as operating outflow SCF. P33 | Yes | 112:79 | The major components of tax expense (income) shall be disclosed separately. | Full disclose in which...
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...Case 1 You have been hired as a consultant for Thomas Foods. Thomas Foods was incorporated in 1969. Thomas Foods sells produce purchased from farmers to neighborhood grocery stores throughout the country. Thomas Foods has asked you to implement a hedging strategy to mitigate the risks associated with any unexpected increase in price they would have to pay farmers for their harvested crops. Thomas Foods asks that you provide examples of how various hedging strategies could be implemented. The Controller of the company has no experience in this area and would need to understand the accounting treatment for whichever hedging strategy you select. Of significant importance to management is how any hedging strategy would impact operating income. =================================================================================== Case 2 You have been hired as a consultant for XYZ Research Co. XYZ Research Co. incorporated in 2010. XYZ ‘s business centers on developing new technology for interplanetary exploration. The company has many patents and has historically expensed all of the costs associated with obtaining their patents. The owners of XYZ Labs are unsure whether or not if any or all of its patent costs can be capitalized. They also are unsure if any impairment testing should be done periodically on their patents. You have been asked by the owners to look into these issues and provide the appropriate accounting treatment for patents. ===================================================================================...
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...buying preferred and common stock. Several other events also affect paid-in capital. Retained earnings represents earned capital. Accumulated Other Comprehensive Income • LO18–2 Comprehensive income includes net income as well as other gains, losses, and other adjustments that change shareholders' equity but are not included in traditional net income. Comprehensive income extends our view of income beyond net income reported in an income statement to include four types of gains and losses not included in income statements: 1. Net holding gains (losses) on investments. 2. Gains (losses) from and amendments to postretirement benefit plans. 3. Deferred gains (losses) on derivatives. 4. Adjustments from foreign currency translation. OCI shares another trait with net income. Just as net income is reported periodically in the income statement and also on a cumulative basis as part of retained earnings, OCI too, is reported periodically in the statement of comprehensive income and also as accumulated other comprehensive income (AOCI) in the balance sheet along with retained earnings. In other words, we report two attributes of OCI: (1) components of comprehensive income created during the reporting period and (2) the comprehensive income accumulated over the current and prior periods. OCI is reported in the statement of comprehensive...
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...Answer: - 1 At the point when managing showcasing research, the crucial parts are connecting the purchaser, client and general society through different methods for getting data to the advertiser. The two fundamental components of promoting exploration are the issue distinguishing proof examination and critical thinking examination. (Malhotra 2010). The NFL is a game, which is overwhelmed by men for a long time, just as of late has the NFL perceive the future gathering of people in ladies. They are presently acting rapidly so they can catch the single fragment business sector to trade out furthermore to make ladies more mindful and request about the game. The underlining point to the statistical surveying inquiry is the means by which the NFL markets the association to ladies sufficiently. Promoting exploration can address the matter of successfully showcasing the group and discovering the part of advertising examination when managing NFL. The key part of advertising examination is to get crucial data so they can respond to the business sectors offerings, which is to showcase the NFL group to ladies. Advertising research measures the data required and even conveys NFL with legitimate, pertinent, solid and ebb and flow significant data for accommodating examination purposes. With the nonappearance of promoting examination, it merits observing that the NFL may have unfriendly impacts with poor base administration choices, which can later be excessive. Generally, for enhanced choice...
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...STAFF SELECTION COMMISSION SCHEDULE FOR EXAMINATIONS TO BE HELD DURING THE YEAR 2016 (January to December 2016) Sl Name of Examination No 1 Special Recruitment Drive for MTS Examination 2015 2 Rectt. of SI in CAPFs, ASI in CISF and SI in Delhi Police Examination -2016 3 Combined Graduate Level Examination – 2016 (Tier-I) 4 Jr. Hindi Translator in Subordinate Office Examination – 2016 5 Stenographer Grade ‘C’ & ‘D’ Examination – 2016 6 7 8 9 Combined Graduate Level (Tier-II) Examination- 2016 Combined Higher Secondary (10+2) Examination 2016 Junior Engineer (Civil, Electrical & Mechanical) Examination – 2016 Multi Tasking (Non-Technical) Staff Examination-2016 10 Recruitment for staffs in Cabinet Secretariat 11 Recruitment for Constables (Exe.) in Delhi Police Date of Advt. Closing Date 24.10.2015 23.11.2015 09.01.2016 05.02.2016 13.02.2016 14.03.2016 02.04.2016 30.04.2016 07.05.2016 03.06.2016 02.07.2016 01.08.2016 20.08.2016 16.09.2016 08.10.2016 07.11.2016 Date of Exam 10.01.2016 20.03.2016(Paper-I) 05.06.2016 (Paper-II) 08.05.2016 22.05.2016 19.06.2016 31.07.2016 13.08.2016(Saturday) 14.08.2016 (Sunday) 25.09.2016 09.10.2016 16.10.2016 11.12.2016 2016 08.01.2017 22.01.2017 To be Notified later To be Notified later Departmental Examination Sl Name of Examination No 1 Clerks’ Grade (for Multi Tasking Staff only) Exam., 2016 2 Grade ‘C’ Steno. Ltd. Depttl. Comp. Exam., 2016 3 Upper Div. Clerk Ltd. Depttl. Comp. Exam., 2016 Date of Advt. Closing Date...
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...GOVERNMENT OF INDIA, MINISTRY OF RAILWAYS RAILWAY RECRUITMENT BOARDS Date of publication: 12.05.2012 Date & time of closing: 11.06.2012 up to 17.30Hrs. Date of Preliminary Exam: 28.10.2012 (refer Para 16 of General Instructions) CENTRALISED EMPLOYMENT N O T I C E No.: 03/2012 Applications are invited in the prescribed format as enclosed( on a good quality A-4 size bond paper of 80 GSM using one side only) from eligible Indian Nationals for the Common Preliminary Examination for following posts of Non Technical Popular Category(Graduate), Assistant Station Master and Traffic Assistant. Applications complete in all respects along with required enclosures should be sent by ORDINARY POST NORMALLY to the concerned Railway Recruitment Board as mentioned in para 15 of this notification, so as to reach on or before 11.06.2012 up to 17.30 Hrs. The applications can also be dropped in the box kept at the premises of concerned RRB offices, till the closing date. For candidates residing in Assam, Meghalaya, Manipur, Arunachal Pradesh, Mizoram, Nagaland, Tripura, Sikkim, Jammu & Kashmir, Lahaul & Spiti districts and Pangi sub-division of Chamba district of Himachal Pradesh, Andaman, Nicobar and Lakshwadeep islands and for candidates residing abroad, the closing date for receipt of applications by posts will be 26.06.2012 up to 17.30 Hrs. Candidates Please Note: 1) Stages of Exam. :a) Common Preliminary Examination (i.e. stage I) for all the notified categories. b) Main (Second stage) Exam...
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...enterprise to display the items of other comprehensive income identified in this Statement with less prominence and to characterize them differently from other items of comprehensive income that are currently included in net income. Messrs. Cope and Foster believe that a primary objective in undertaking a project on reporting comprehensive income was to significantly enhance the visibility of items of other comprehensive income. They also believe that the Board inappropriately failed to respond to the clear and unequivocal call from users of financial statements for the transparent presentation of all items of comprehensive income, whose request is acknowledged in paragraphs 40 and 41 of this Statement. They also note that, as evidenced by the basis for conclusions in the Exposure Draft, the Board held views similar to theirs when it issued that document. I agree with Messrs. Cope and Foster’s concerns. My reason is as following: if the companies choose to report the items of other comprehensive income in the Statement of Changes in Equity, the visibility of these items will be decreased because there are many other important item in this statement, and the users may not focus on the important items of other comprehensive income, and at the same time, net income is reported in the Income Statement, which will make the financial statement users focus more on net income and earnings per share but not the items of other comprehensive income. b. I believe that potential adoption...
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