...Provision One Terrian Douglas University of Hartford Provision One There are several ethical provisions that are used as guidelines for professional nurses; however, this paper will discuss ethical Provision One. According to Fowler (2010), the Nightingale Pledge, which was patterned after medicine’s Hippocratic Oath and accepted as the first nursing Code of Ethics, was used as the foundation of formulating Provision One. Although the Nightingale Pledge required that nurses devoted themselves to the welfare of those they were caring for, it lacked emphasis on the compassion and respect for human dignity (Fowler, 2010, p.1). As a result of this, the need for revision was determined and after several years of adding to the code, Provision One was established in 2001. Provision One emphasizes that “the nurse, in all professional relationships, practices with compassion and respect for the inherent dignity, worth, and uniqueness of every individual, unrestricted by considerations of social or economic status, personal attributes, or the nature of health problems” (Fowler, 2010, p.3). In general, I believe that this provision is significant to nursing practice because of the evolving healthcare environment which is changing in ways that has never been envisioned. The complexity of nurses’ responsibilities is expanding and health-care requirements are becoming more uncertain. There is a vast amount of patients that are now being diagnosed with chronic illnesses, such...
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...CORPORATE INCOME TAX PROVISION Advanced Tax Accounting Professor Boucree 18 November 2013 Income Tax Provision: Overview Every company is obligated to file income taxes at the end of the year. This often happens when it reports a profit and needs to pay the taxes. There are also some instances when the company reports a loss and pays no tax. A provision on income taxes considers the possibility of both occurring and furthermore impacts the company’s net income calculation. The provision for income tax appears on the company’s final income statement. From there, the company can decide whether or not to pay their taxes all at once or make periodic payments on whatever the amount may be. “What the final income statement does is represents the version that the company will publish and distribute to investors and creditors. When calculating a provision for income tax, companies must consider differences between financial and tax accounting.” (The Motley Fool 2013) Basic Process of Completing a Provision: According to, Thomson Reuters, the following steps are used in making sure that the provision is done as accurately as possible. It appears as though this is the best way of having the provisions be more transparent as to the information being stated. (Thomson Reuters 2013) 1. Management Interview Form—ensures provision is completed with respect to consideration of all relevant information. 2. Standard Tax Information Reporting—ensures that the Tax Manager...
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...1 In this report the managing director is considering putting flexible hours in place, in all head departments. Reasonable research was done, firstly they received some feedback from other companies that have those hours in place, then working out what everybody’s work schedule and hours would be, also to see if credit banking and hours recorded would work out. Most managers were keen to get the new hours up and running, they thought this would improve the working motivation around staff members. It was discussed that if timetables, training and consultations were to begin then flexible working hours could be successful. 2 The main purpose of this report is to persuade the working party to allow flexible hours to be introduced into all head departments, this was considered by many managers as a benefit to the company for eg ‘’Most departmental managers were in favour of introducing a flexible working hour system, anticipating an improvement in both productivity and staff morale’’. Investigations were followed out to find out if it would affect things in the working environment with staff members for example ‘’over 35% of female staff are mothers with children of school age and would probably welcome the opportunity to fit their work around family responsibilities and according to seasonal daylight hours’’ This means that this would make the company more family orientated which is more appealing to current or new employees. The secondary purpose of this report is to inform...
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...right to life. Having discussed the basic features of these fundamental rights, one can find that these rights have classified under six heads in a logical manner depending upon their scope and nature. * Right to equality (art 14-18) * Right to freedom (arts 19-22) * Right against exploitation (art 23-24) * Right to freedom of religion (art 25-28) * Cultural and educational rights (art 29-30) * Right to constitutional remedies (art 32) In 1978, right to property mentioned in art 31 was repealed by the 44th amendment act as it was found contrary to other fundamental rights particularly the right to equality. It, however, has been reallocated to Art 300a of part xii as a legal right now. History Of Emergency Provision- Emergency powers, even if parcelled out incrementally, have corrosive consequences. Indeed, incremental measures attract less attention...
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...Provisions and Contingencies Scenario 1 Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end. Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP? Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20x1. IAS 37-14 states a provision shall be recognized if “(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.” When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that “more or likely than not is risen by a past event after taking accounting of all available evidence”. Moreover, IAS 37-22 also specifically provides that “where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted”. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also...
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...CONSTITUTIONAL PROVISIONS Collaborative Learning Community: Constitutional Provisions Collaborative Learning Community: Constitutional Provisions The Arizona constitution defines the laws of the state as the effects it has on counties, insuring that all counties follow the same basic laws. While many of the funds for Arizona’s educational system come from the sale of public lands, in the early 1900’s, article ten specifies the sources of revenue and maintenance of state educational institutions. There is a possibility the community could gain the approval of the Governor to become a municipal corporation that is self-governing. The local governments are better able to handle the many differences (McClory T., 2010, p. 165). Counties The Arizona constitution guarantees that no one county would have more power than another; by keeping the officer’s terms, elections, and roles the same. The people of Arizona are ensured that they will continue to be directly involved with their government. If a decision is made to allow the counties with over 500,000 citizens, this situation could propose chapters to better serve their citizens. The Arizona constitution affects the counties of the state in various aspects which are outlined in article twelve of the document. Article twelve has nine sections that outline the laws which govern the counties of the state. Section one and two of the document identifies the organization of the counties; they...
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...Facts: Prosecution for acts that affect the environment received little attention until recently. However. as governments have become more concerned with the protection of the quality of water, land, and air, regulations and laws have increased. While laws containing overlapping civil, criminal, and administrative penalty provisions have originated in both the federal and legislatures, the federal government has taken the lead in controlling acts relating to the environment. In fact. in the last 40 years, environmental laws have increased in number, length, and complexity. 1. The Clean Air Act (CAA) A) The Clean Air Act (CAA) imposes penalties on those who knowingly violate federal or state regulations designed to achieve ambient air quality standards. This is considered a federal enforcement for the fact that air pollution often crossed state lines and pollution would exist in two states at a time. The EPA prescribed national air quality is set for states to follow although the state is free to set stricter guidelines. A violation of the CAA comes when a state source emits more pollution than aloud by regulation. 2. Safe Drinking Water Act (SDWA) A) The Safe Drinking Water Act (SDWA) was designed to regulate levels of harmful contaminants in public water systems and the underground injections of contaminants into ground water that supplies public drinking water. Again the EPA establishes the regulations for the SDWA and failure to comply with the regulations could lead to...
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...Provision 3 In each calendar year after 2011, Cascade will pay minimum rent in an amount equal to $1 million increased (but not decreased) by the same percentage as the increase in the consumer price index (CPI). Thus, the problem here is whether the $1 million rent and the probable increased rental fees (due to increase in the CPI) should be included in minimum lease payments. According to FASB ASC paragraph 840-10-25-5, “minimum lease payments comprise the payments that the lessee is obligated to make or can be required to make in connection with the leased property”. Annual rent of $1 million is the stipulated payments that the lessee is obligated to make, so that it should be included in minimum lease payments. In regard to the probable increased rental fees (due to increase in CPI), we consider it not to be included in minimum lease payments. Firstly, we find FASB ASC paragraph 840-10-25-4 states that lease payments depending on an existing consumer price index shall be included in minimum lease payments, whereas any increases or decreases in lease payments resulting from subsequent variation in the index are classified as contingent rentals. Secondly, it is clearly written in FASB ASC paragraph 840-10-25-5 that, for lessee, contingent rentals should be excluded from minimum lease payments. Thirdly, we also find that, in FASB ASC paragraph 840-10-25-7, minimum lease payments, for lessor, include the payments described in paragraph 840-10-25-5. Thus, the subsequent...
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...Provision of Services in Urban Areas - What are the Challenges in Developing Countries? Introduction The manner in which provision of basic infrastructure services is dispensed to meet the demands of the public in general will determine the level of economic activity and, in turn, the overall development of a nation. Most sectors cannot function without electricity, telecommunications, and water; therefore, the adequate and effective provision of these services is central to the growth of an economy and the improvement of public welfare. Infrastructure can be seen as the “wheels of economic activity”1. Thus, developing infrastructure capacity: 1. Dominance of public enterprises In general, the widespread dominance of public enterprises in the provision of public goods in developing countries has been repeatedly blamed for the terrible state of these services. The monopolistic nature of the market structure has therefore lead to the absence of competition, resulting in inefficiency and the lack of pricing mechanisms to determine consumer demand and to reflect service costs. Accordingly these “below-cost prices” have contributed to the low levels of government investment and lack of service expansion. 2. Continuous government pressure. Against this backdrop, governments have been under continuous pressure to consider alternative ways of infrastructure provision. The past few years, therefore, have witnessed an upsurge in the commercialization of public services...
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...UK energy provision The United Kingdom’s energy use per capita (38 MWh) is much higher than that of the world’s average of 22 MWh. In order for the UK to provide enough energy we use many different sources, some being used more that others. Figure 1 Figure 1 Figure 2 Figure 2 Figure 1 shows that the UK’s main energy provider is Gas, which equates to 34.6% of the UK’s consumption. Oil is used at almost the exact same amount, standing at 33.6%. This means that the main 2 energy providers to the UK makeup more that 65% of the total consumption. Coal is next most consumed at 19.2%. If we’re classing that nuclear energy is a renewable source still just 12.7% of the UK’s energy use was renewable, which is shockingly low to say the importance of the need for clean, sustainable energy. The world is already on a path to reduce use of fossil fuels and start using cleaner renewable energies. Trade blocs are also combatting for sustainable energy, for example the European Union have set up the Emissions Trade scheme, which puts a price on carbon, which it hopes will influence companies to use less carbon aggressive sources, becoming more efficient. From being 12.7% renewable in 2012 the government hopes that 20% of our energy will be renewable by 2020. Figure 2 shows that by 2050 wind energy is predicted to increase rapidly, being a renewable enrgy this is obviously good, however unforntuantly some people complain that the turbines are an unpleasnt sight and are too noisy...
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...Brief 2 Skill Demonstration For the purpose of this assignment I have been asked to examine skills and activities that I have observed which I feel were of considerable benefit to my client group. First activity which I feel would be beneficial to my client group is: Toileting: Special Needs Assistants make an enormous contribution in supporting those with special needs through their time in education.In my opinion the role as a student SNA is: Helping people with special needs Assistance with clothing,feeding,toileting and general hygiene Preparation and tidying up of classrooms which the children with special needs are being taught Assisting children to board from school to busses Assisting teachers in the supervision of children with disability during assembly,recreational and dispersal periods. SNA provide a safety net for the child,a friendly face they can grow to trust.So we have to do everything that the children with special needs must feel comfortable and safe in their school environment.SNA can play an important role in enabling a child with a disability to become more independent.Establishing the balance between gently pushing them on and considering their limits,once the child gets to know an SNA and trust that,they will be there if things too much for them,it can really lost their confidence. Many children with special needs train later toileting than the average age.Many succeed at urine training before bowel training.Start toilet training when you...
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...Care Practice and Provision Activity 1 (A01) Care practice and provision is complex and ever changing. Health and social services have been traditionally provided by three sectors, but there is technically an forth sector, informal care is also essential to the provision of care, so there are four sectors providing care. In this portfolio I am going to be looking at how care practice and provision can affect people, what it means to them and what other help and support may be out there that they are entitled to which they don’t know about. I am going to be looking at the demographic influences of Buckinghamshire. I will be looking at the age of an area and how many people have disabilities in that area. The reason I have chosen Buckinghamshire is because it the county in which I live so I will hopefully find it easy to collect information that I will need. I also chose Buckinghamshire as Stoke Mandeville is in it. Stoke Mandeville Hospital has a specialist spinal unit within it and caters extremely well for people who are disabled. Often if people have spinal injuries or other injuries that could lead to them becoming disabled then they will be transferred to Stoke Mandeville as this is where they will receive the best possible treatment. These services all link in to help make Care Practice and Provision run smoothly and effectively: Public Services this sector includes the NHS which provides services is hospitals and in the local community. Anyone UK citizen...
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...HEALTH SOCIETY & CARE PROVISION BY JACQUELINE WALKER HEALTH, SOCIETY & SOCIAL CARE INTRODUCTION The purpose of this essay is to write a patient case study surrounding the care of an in- patient at the local hospital where I was on placement. It should allow the reader to focus, on the appraisal of the nursing model used in practice during the patients care. The social and cultural components of care that demonstrate the authors’ knowledge, and awareness of the patients needs and beliefs, any health promoting activities and patient education opportunities undertaken. Inter/ Multidisciplinary teams approach to care provision and access to specific services and facilities will also be included. I would like to take this opportunity to state that confidentiality will be maintained throughout this work. All true names and clinical settings changed, in order to protect the patients’ identity in line with the NMC (2004) guidelines on confidentiality, which states, “that we must protect confidential information”. Therefore, the patient will be referred to as “Rick”, his wife Shelia, the clinical setting as “the ward” and the geographical environment as “the local hospital”. In addition to this, I would also like to say that whilst asking for permission, I explained to the patient what my study would be about, that all confidentiality would be maintained, and that he would not, in any way be able to be recognised by any other persons...
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...Sarika Bond Auditing-Ambler Short Essay #2 November 3, 2009 Sarbanes-Oxley Act Provisions Publicly held companies are mandated to specific regulations of Sarbanes-Oxley Act; while privately held and non-profit companies are not specifically required to adopt the provisions of Sarbanes-Oxley Act (SOX). I don’t agree with private companies adopting the entire provision of Sarbanes-Oxley Act. I do support adopting certain parts of the Sarbanes-Oxley Act provision. It is cost prohibitive for private and nonprofit companies, especially for small private companies. Private companies and non-profit companies do not have to adopt the provision of Sarbanes-Oxley act, but they may pick and choose part of the governing principals that apply to them. There are advantages and disadvantages to adopting The Sarbanes-Oxley Act for private and non-profit companies. The advantages are that private companies that intend to go public in the future have already established an auditing committee, a whistleblower protection policy, and improved internal controls. The disadvantages are it is costly to adopt Sarbanes-Oxley Acts and requires hiring an outside independent auditor. It also creates more paperwork, such as checklist full of questions. My main argument with not adopting the entire Sarbanes-Oxley Act is that it is very costly for small private companies. “A survey of more than 300 public companies by Financial Executives International determined an average, first-year compliance...
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...OVERVIEW OF FEDERAL TAX PROVISIONS AND ANALYSIS OF SELECTED ISSUES RELATING TO NATIVE AMERICAN TRIBES AND THEIR MEMBERS Scheduled for a Public Hearing Before the SENATE COMMITTEE ON FINANCE on May 15, 2012 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION May 14, 2012 JCX-40-12 CONTENTS Page INTRODUCTION AND SUMMARY I. 1 GENERAL RULES REGARDING THE TAXATION OF INDIAN TRIBES AND TRIBAL MEMBERS AND THE TAXING POWERS OF INDIAN TRIBES ................. 3 A. Income Taxation of Indian Tribes and Wholly Owned Tribal Corporations................ 3 1. Federal income taxation of Indian tribes and wholly owned tribal corporations ... 3 2. State taxation of Indian tribes ................................................................................. 4 B. Tax Treatment of Enrolled Members of Indian Tribes ................................................. 7 1. Federal tax............................................................................................................... 7 2. State tax................................................................................................................... 7 C. Taxing Powers of Indian Tribes .................................................................................... 9 D. Alaska Native Settlement Trusts................................................................................. 10 II. SELECTED FEDERAL TAX RULES AND ISSUES RELATING TO INDIAN TRIBES AND THEIR MEMBERS ............
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