Monday, February 3, 2020
Inter-Global Medicares Expansion Strategy Essay
Inter-Global Medicares Expansion Strategy - Essay Example Having good quality product and service packages would likely attract upper and middle class citizens in the market. These people can afford quality health care. In most cases in the developing countries, such people usually seek alternative opinion on medication from the developed countries. The U. S is one such destination for such patients. This puts into perspective the strategic position that the company would have in such markets. Having a health facility that will be able to offer these services within their countries will thus be a relief as it will save on the travel expenses besides the timeliness in cases of emergencies.The potential audiences for this business plan include potential financers such as monetary lending institutions and possible partners. All these have a common interest in the plan; its viability and the promise for returns. The plan must therefore prove beyond any reasonable doubt that it is achievable and practical. In proving these, it is common knowledg e that most African countries are underdeveloped. They lack the quality basic services such as health care. Despite the poverty levels in the continent, it is also evident that it has some of the worldââ¬â¢s richest men. The firm is not setting foot in Africa to exploit the people there, but to assure quality for the money that every single client will opt to invest in own health.Inter- Global Medicare offers both services and product delivery. This thus divides its potential market into two.... All these have a common interest in the plan; its viability and the promise for returns. The plan must therefore prove beyond any reasonable doubt that it is achievable and practical. In proving these, it is common knowledge that most African countries are underdeveloped. They lack the quality basic services such as health care. Despite the poverty levels in the continent, it is also evident that it has some of the worldââ¬â¢s richest men. The firm is not setting foot in Africa to exploit the people there, but to assure quality for the money that every single client will opt to invest in own health. Inter- Global Medicare offers both services and product delivery. This thus divides its potential market into two. The company runs both a private hospital and an all-inclusive pharmacy. The first market segment includes those who will seek medical services on the diagnosis and treatment of diseases. These will be the hospitalââ¬â¢s clients. Offering both out and in-patient services , the hospital looks forward to having a very busy schedule. On the other hand, the hospital will run a pharmacy. This is a facility which will be developed within the premises of the hospital. This follows an understanding that there are some ailments in which self-medication is effective in controlling. At one time everyone uses such. However, in the purchase of these, the clients normally attach a lot of importance in the effectiveness of the drugs they buy (Tabbush, 2011). To ensure this, the facility plans to have drugs which are affordable availed to the customers at their convenience. This further widens the customer base because of the price disparity between
Sunday, January 26, 2020
Miami Dade Country Disaster
Miami Dade Country Disaster The entire nation is facing an era where being technologically skilled is in high demand. However, some people are inevitably being left behind not just because of the high cost of computers or even the fact that there is lack of internet access where they live but, the fact they have no interest in the content causing a digital divide amongst each other. Natural and man-made disasters strike suddenly and leave behind lives shattered by either physical injury or psychological upset. Different variables affect everyone differently. In order for the Emergency Management System to be effective they must overcome many obstacles such as the response to emergencies by the different cultures within a community. Clarifying safety measures the public should take during a catastrophic event, ensuring the public can be part of the disaster response, or not having an effective partnership with community business are some factors that can be detrimental to the structure of the Emergency Management System. However, despite the obstacles emergency management system face they play an important role during a disaster. Catastrophic loss can be minimized with early warning systems, better preparedness among the populations at risk, and having early and effective response systems in place. Miami- Dade County experiences a wide range of natural disaster including hurricanes, tornadoes and flooding. Similar to natural disaster, the increase in terrorist activities is becoming a prominent concerns among citizens because they can strike any place, any time with any weapon. Although it remains impossible to predict when and where a disaster will occur, recognizing risk before a disaster strikes is critical for people to realize.Ãâà The impacts can be reduced if personal safety measures would be taken. Every community should be prepared for different disasters and have a plan of action in place. Board range of factors influence the preparedness actions during and after a disaster. Risk perception is strongly associated with disaster preparedness because individuals must perceive a risk to be motivated to initiate preparedness actions (Sattler et al. 2000, Miceli et al. 2008).Ãâà Disaster preparedness varies by education at the community levels, race and ethnicity , socioeconomic, and community characteristics. Cultural and religious influences can affect responses to natural disaster. Having a valid assessment of vulnerability and risk is crucial to avoid additional burdens after a disaster strikes. Broad range of factors that could influence preparedness actions within the Miami-Dade County is contingent on social factors that influence the ability to recognize the risk of a disaster no different than their everyday social conditions. For instance, minority populations live in less desirable locations with increased crime rates. Many find themselves secluded to their homes and everyday situations and tend to perceive the true risk of hazards because they may not have access to social media or even have cable television. Unfortunately, technology is sweeping the globe and causing a gap between generations and even those across poor nations (Carey, 2011). Having access to information can enhance individual cognitive and learning skills promoted better preparedness for disasters. Disaster ed ucation interventions is influential in raising awareness and knowledge of a disaster. Serious changes must be accepted within a community to increase resiliency and enhance disaster preparedness actions. As Flynn said People must be willing to make pragmatic changes, such as relocating when their homesÃâà are repeatedlyÃâà destroyedÃâà orÃâà reaching deeper into their pockets to pay for the communications and other tools communities need to improve their robustness, resourcefulness, and recovery capabilities before the next crisis. (Flynn, 2007, p. 7) Therefore, psychological and social changes in post disaster can be minimized with early psychosocial interventions.Ãâà Of course people make adjustments, but for some it will never be the same. Disasters can cause many people to have a hard time coping and returning to normal daily functions especially if it was witnessing some sort of terrorism event References Bourque, L. B., D. S. Mileti, M. Kano, and M. M. Wood. 2012. Who prepares for terrorism? Environment and Behavior 44:374-409. http://dx.doi.org/10.1177/0013916510390318 Carey, B. (2011, April 11). Three in 10 in South Florida dont have internet access. Miami Herald, p. 2. Retrieved from http://articles.sun-sentinel.com/2011-04-27/business/mh-digital-divide-20110427_1_internet-access-computer-access-computer-stations Flynn, S. E. (2007). America the Resilient Defying Terrorism and Mitigating Natural Disasters. (1999). The digital divide bridging the technology gap hearing before the Subcommittee on Empowerment of the Committee on Small Business. Hundred Sixth Congress, second session. Sattler, D. N., C. F. Kaiser, and J. B. Hittner. 2000. Disaster preparedness: relationships among prior experience, personal characteristics, and distress. Journal of Applied Social Psychology 30:1396-1420. http://dx.doi.org/10.1111/j.1559-1816.2000.tb02527.x Miceli, R., I. Sotgiu, and M. Settanni. 2008. Disaster preparedness and perception of flood risk: a study in an alpine valley in Italy. Journal of Environmental Psychology 28:164-173. http://dx.doi.org/10.1016/j.jenvp.2007.10.006
Friday, January 17, 2020
Loretta Lynn Essay
Loretta Lynn (born Loretta Webb April 14, 1935) is an American country music singer-songwriter, author and philanthropist. Born in Butcher Hollow, Kentucky to a coal miner father, Lynn married at 13 years old, was a mother soon after, and moved to Washington with her husband, Oliver Vanetta Lynn, Jr. (b. 1926, d. 1996), nicknamed ââ¬Å"Dooâ⬠. Their marriage was sometimes tumultuous; he had affairs and she was headstrong. Their experiences together became inspiration for her music. On her 21st birthday, Lynnââ¬â¢s husband bought her a $17. 00 Harmony guitar. She taught herself to play and when she was 24, on her wedding anniversary, Doo encouraged her to become a singer. She learned the guitar better, started singing at the Delta Grange Hall in Washington State with the Pen Brothersââ¬â¢ band, The Westerners, then eventually cut her first record in February, 1960. She became a part of the country music scene in Nashville in the 1960s, and in 1967 charted her first of 16 number-one hits (out of 70 charted songs as a solo artist and a duet partner[1]) that include ââ¬Å"Donââ¬â¢t Come Home Aââ¬â¢ Drinkinââ¬â¢ (With Lovinââ¬â¢ on Your Mind)â⬠, ââ¬Å"You Ainââ¬â¢t Woman Enoughâ⬠, ââ¬Å"Fist Cityâ⬠, and ââ¬Å"Coal Minerââ¬â¢s Daughterâ⬠. She focused on blue collar womenââ¬â¢s issues with themes of philandering husbands and persistent mistresses, and pushed boundaries in the conservative genre of country music by singing about birth control (ââ¬Å"The Pillâ⬠), repeated childbirth (ââ¬Å"Oneââ¬â¢s on the Wayâ⬠), double standards for men and women (ââ¬Å"Rated ââ¬Å"Xâ⬠â⬠), and being widowed by the draft during the Vietnam War (ââ¬Å"Dear Uncle Samâ⬠). Country music radio stations often refused to play her songs. Nonetheless, she became known as ââ¬Å"The First Lady of Country Musicâ⬠and continues to be one of the most successful vocalists of all time. Her best-selling 1976 autobiography was made into an Academy Award winning film, Coal Minerââ¬â¢s Daughter, starring Sissy Spacek and Tommy Lee Jones in 1980. Her most recent album, Van Lear Rose, was released in 2004, produced by Jack White, and topped the country album charts. As of 2011, Lynn continues to tour and has received numerous awards in country and American music.
Thursday, January 9, 2020
Cuánto ganan las enfermeras en Estados Unidos
En Estados Unidos, enfermerà a es una de las profesiones mejor pagadas y con mayor demanda de profesionales. Los salarios varà an segà ºn la especialidad, titulacià ³n, lugar de trabajo, aà ±os trabajados e, incluso, lugar de desempeà ±o laboral. Esta este artà culo se informa sobre cuà ¡nto ganan de media las enfermeras en Estados Unidos, segà ºn datos de Medscape, Nurse Salary, PayScale y el Bureau de Estadà sticas Oficiales y teniendo en cuenta las tres grandes categorà as en las que se divide esta profesià ³n: LPN/LVP, tambià ©n conocidas como enfermeras vocacionalesRN, por las siglas en inglà ©s de Enfermeras RegistradasNP, por siglas en inglà ©s de Enfermeras Practicantes Finalmente, se especifican quà © documentos legales son necesarios para trabajar en Estados Unidos y quà © tipos de visa se pueden obtener para trabajar en el campo de la enfermerà a. Cuà ¡nto ganan las LPN/LVP en Estados Unidos Licensed Vocational Nurses (LVP, por sus siglas en inglà ©s) y Licensed Practical Nurse (LPN, por sus siglas en inglà ©s) son el equivalente de lo que en muchos paà ses hispanohablantes se conoce como auxiliar de enfermerà a. Desde el punto de vista acadà ©mico, los LVN y LPN se caracterizan por no haber cursado estudios universitarios de licenciatura en este rubro, sin embargo, deben pasar el examen de que se conoce como NCLEX-PN para trabajar en cualquiera de los 50 estados de EE.UU., el Distrito de Columbia y los territorios de Guam, Samoa, Marianas e Islas Và rgenes Americanas. De hecho, es posible trabajar como LVP o LPN con sà ³lo cursado la high school ââ¬âlo que en algunos paà ses se llama bachillerato, prepa o liceoââ¬â, y, ademà ¡s, haber completado ciertos cursos tà ©cnicos. Pueden ocuparse de de curar heridas, baà ±ar y dar de comer a los enfermos, poner inyecciones y similares. En la actualidad, el salario medio anual de LVP y de LPN a tiempo completo es de $42.400 brutos, es decir, antes de descontar impuestos. Para los que trabajan a tiempo parcial el pago medio es de $20,30 por hora. Sin embargo, existen grandes diferencias segà ºn el tipo de trabajo que se realiza, conocimientos acadà ©micos adicionales, experiencia, etc. Entre los factores que determinan el salario se encuentra el lugar geogrà ¡fico en el que se trabaja. Asà , los estados en los que LVP y LPN comandan las mejores nà ³minas son Connecticut, Nevada y Alaska, con salarios anuales promedio superiores a $52.000 brutos. En el otro lado de la balanza se encuentran Virginia Occidental, Dakota del Sur y Alabama, donde los salarios son mà ¡s bajos para estos profesionales. Por regià ³n, el à ¡rea no metropolitana donde los salarios son mà ¡s altos en el à ¡rea del sureste de Alaska y el à ¡rea metropolitana con mejor salario es la conformada por San Francisco-San Mateo-Redwood, donde el salario bruto anual medio es de $60.550. En la actualidad hay mà ¡s de 718.000 LVP y LPN trabajando en Estados Unidos, siendo los estados de Texas, California, Nueva York, Florida y Ohio los que emplean un mayor nà ºmero. Salarios de Enfermeras Registradas (RN) en Estados Unidos La mayorà a de las enfermeras en Estados Unidos pertenecen a esta categorà a. Pueden empezar a trabajar con estudios universitarios medios, lo que equivale a un Associateà ´s Degree en USA. Si tienen una licenciatura, (B.S. por sus siglas en inglà ©s)à ganan mà ¡s. En todo caso, para trabajar en Estados Unidos, en cualquiera de los 50 estados, Washington D.C.. y todos sus territorios excepto Puerto Rico, es necesario pasar el examen que se conoce como NCLEX-RN. La isla de Puerto Rico sigue su propio sistema de certificacià ³n, pero los profesionales puertorriqueà ±os que desean trabajar en uno de los 50 estados o en los otros territorios de la Unià ³n necesitan pasar dicho examen. En la actualidad, el salario medio anual bruto de una RN a tiempo completo es de $67.930, mientras que para las RN a tiempo parcial el pago medio por hora es de $32.66. California, Hawaii y Massachussets son los estados en los que los salarios son mà ¡s altos, superando de media los $90.000 anuales brutos. Por otro lado, en Iowa es donde se obtiene el peor salario, siendo la media de $52.540 brutos anuales para RN a tiempo completo. Por à ¡reas, la que comanda los mejores salarios para RN es el à ¡rea conformada por San Josà ©-Sunnyvale-Santa Clara, en el estado de California, donde el ingreso bruto anual medio es de $122.990. En cuanto a las especialidades que mà ¡s ganan dentro de la categorà a de RN destacan de anestesias, cuidados crà ticos o Unidades de Cuidados Intensivos y tambià ©n las comadronas certificadas. Pero sin duda la especialidad mejor pagada entre las RN es la de enfermerà a anestesista registrada y certificada (CRNA, por sus siglas en inglà ©s). Han concluido estudios de maestrà a con especialidad en anestesias y han aprobado un examen de certificacià ³n nacional aunque cada estado puede establecer regulaciones adicionales. Ademà ¡s, en muchos estados pueden trabajar sin estar bajo la supervisià ³n de un mà ©dico anestesista. Pueden hacer una labor muy similar a estos, pero le resultan mà ¡s baratas a los hospitales. Esta es una especialidad conocida por sus altos niveles de estrà ©s y largas horas de trabajo. El salario medio de un profesional CRNA es de $157.000, siendo el punto de entrada $105.000 y siendo el punto mà ¡s alto $242.000 anuales brutos. En Estados Unidos, la distribucià ³n entre hombres y mujeres CRNA es prà ¡cticamente igual, habiendo un poco mà ¡s de varones en total. Es una de las pocas à ¡reas en enfermerà a donde los hombres son tan numerosos. Salario enfermeras especializadas o Nurse Practitioner (NP) Las enfermeras especializadas, conocidas en inglà ©s como Nurse Practitioner o NP, han completado, como mà nimo, estudios de maestrà a en esa especialidad. En algunos estados pueden recetar y trabajar independientemente de un mà ©dico. En la actualidad, el salario medio anual bruto es de $91.540 para las NP a tiempo completo. en el supuesto de trabajar a tiempo parcial, el pago medio bruto por hora se sità ºa en $43,97. Las diferencias de sueldo son grande, dependiendo de la especializacià ³n. Las que mà ¡s cobran son las especialistas en cuidado de recià ©n nacidos, en psiquiatrà a (ARNP, por sus siglas en inglà ©s) y cuidado de ancianos (AGNP, por sus siglas en inglà ©s). En este à ºltimo caso, se prima con mà ¡s salario los conocimientos en à ¡mbitos mà ©dicos adicionales como diabetes o cuidados paliativos. Por geografà a, Alaska, Hawaii y Oregà ³n son los estados con los mejores salarios mientras que por à ¡reas, la metropolitana con sueldos mà ¡s altos en San Josà ©-Sunnyvale-Santa Clara, en California, y en zona no rural el à ¡rea oriental del estado de Nuevo Mà ©xico. Por otro lado, los estados donde las NP reciben los salarios mà ¡s bajos son Illinois, Virginia Occidental y la ciudad de Washington D.C. Se estima que un total de 105.780 NP ejercen su profesià ³n en la actualidad en Estados Unidos, siendo California, Nueva York, Florida, Texas y Massachusetts los estados con mà ¡s trabajo. Visa para trabajar como enfermera/o a Estados Unidos Para trabajar legalmene en Estados Unidos es necesario tener una situacià ³n migratoria que permita hacerlo. Obviamente, los ciudadanos americanos pueden hacerlo, aunque en el caso de profesiones como la enfermerà a necesitan convalidar sus estudios si los han obtenido en otro paà s. Todos los que no son ciudadanos necesitan uno de estos tres documentos: tarjeta de residencia permanente, siendo và ¡lida la que està ¡ sellada en el pasaporte permiso de trabajo,à que se dan en circunstancias muy concretas Visa de trabajoà que debe patrocinar el empleador En ocasiones, los empleadores estadounidenses pueden animarse a patrocinar una visa de trabajo. Las personas interesadas en explorar esta và a pueden consultar estasà 10 agencias que buscan empresas que patrocinan y acompaà ±an a enfermeras extranjeras en el proceso de validar estudios y aprobar exà ¡menes necesarios para poder trabajar en EU. En el caso de egresados en enfermerà a de nacionalidad mexicana siempre es particularmente de interà ©s consultar el enlace anterior ya que para ellos hay habilitado la visa TN para profesionales y la enfermerà a està ¡ incluida en el listado. Ademà ¡s, todos los extranjeros sin importar nacionalidad pueden intentar buscar un patrocinador de una visa visas H-1B para profesionales. Si bien hay que tener en cuenta que cada aà ±o fiscal el nà ºmero de solicitudes para este tipo de visa supera al cupo disponible, por lo que se acaba determinando quià ©n gana la visa por loterà a. Si bien en este punto es conveniente destacar dos caracterà sticas de la visa H-1B. En primer lugar, las instituciones de investigacià ³n y educativas pueden patrocinar estas visas sin là mite anual en el nà ºmero. Por lo tanto, si se consigue un patrocinar de esta clase, podrà a obtenerse la visa en cualquier momento del aà ±o. En segundo lugar, los chilenos tienen reservado un nà ºmero de visas H-1B que sà ³lo ellos pueden utilizar. Como regla general, la oferta es superior a la demanda por lo que si se obtiene patrocinador y se cumplen todos los requisitos para obtener la visa, no habrà a, en principio, el problema de que se acabaron las visas H-1B para el aà ±o presente. Cuando mayor salario no equivale a mayor nivel de vida. El cobrar mà ¡s no siempre equivale a que se vive mejor ya que en Estados Unidos se pagan impuestos muchas veces mà ¡s altos que en el paà s de origen y ademà ¡s las cosas son mà ¡s caras. Por esta razà ³n esteà comparativoà salarial de 18 profesiones en 8 paà ses teniendo en cuenta diferencias en canasta alimentaria puede resultar de interà ©s para clarificar la situacià ³n. Este es un artà culo informativo. No es asesorà a legal.
Wednesday, January 1, 2020
The For Medicare And Medicaid Services - 1178 Words
Introduction In 2009, The Recovery Act was passed by congress and signed into law by President Obama. This act was designed to jump start the economy and to create and save jobs. Its long term investment goals included computerization of medical records to reduce errors and health care costs. Under the direction of the US Department of Health and Human Services, health care providers had access to $27 billion dollars in economic stimulus money by utilizing Electronic Medical Records (EMRââ¬â¢s) and meaningful use. (Centers For Medicare and Medicaid Services, 2014) ââ¬Å"Meaningful useâ⬠as defined by HealthIT.gov consists of using digital health records to improve quality, safety, efficiency, and reduce health disparities. Its purpose is toâ⬠¦show more contentâ⬠¦As of January 1, 2014 all public and private health providers must have adopted and demonstrated ââ¬Å"meaningful useâ⬠in order to maintain their existing Medicare and Medicaid reimbursement levels (Centers F or Medicare and Medicaid Services, 2014). The year 2014 is also significant in that from 2015 onwards, penalties are likely to be levied on entities that are non-compliant with the ability to upgrade to electronic record technologies. The proposed penalty is 1% and likely to increase incrementally to 5%. In order to meet the requirements set forth by the Federal Government many health care institutions began the painstaking process of seeking out an electronic program. These institutions sought to purchase a system that would have the capacity to interact with other programs, and the flexibility to allow all clinical personnel easy access to pertinent medical information such as labs, diagnostic test results and past medical history. Statement of the Problem Adcare hospital is a small privately owned facility located in Worcester County. Adcare offers nationally recognized inpatient treatment for people and families who struggle with substance abuse addictions. (Adcare Hospital of Worcester, Inc., 2007) Many of these patients rely on state funded health insurance and fall under the Medicare guidelines. The hospital first opened in 1984 after converting from a
Tuesday, December 24, 2019
Uncle Toms Cabin - 1198 Words
Quandentina Thomas 9/23/2013 7th period Uncle Tomââ¬â¢s Cabin Harriet Beecher Stowe Boston: John P. Jewett, 1852 Chapter 4 (1)How does Uncle Tom Aunt Chloe feel about George Shelbyââ¬â¢s presence in their cabin? Tom and Aunt Chole feels that George Shelby is a sweet handsome child thatââ¬â¢s birthed with a special gift they feel that he is welcome, they know that George is a Christian child that means no harm. (2)What happens on Tomââ¬â¢s cabin after their evening meal? Why are Tomââ¬â¢s prayers appreciated by other slaves? After the evening meal Mr. Shelby and the trader went into the dining room and Mr. Shelby sold Tomââ¬â¢s after he had promise that he wouldnââ¬â¢t sell Tom ââ¬Å"without knowing what sort of hand heââ¬â¢s going into.â⬠â⬠¦show more contentâ⬠¦Sam is willing to take upon this task to find Eliza and bring her and Harry back to the trader. ââ¬Å"Personal well-being that would have done credit to any white patriot in Washingtonâ⬠which means Sam would do anything to please his master and to show his loyalty to his master. Chapter 7 (1)How does Eliza care for her son while they travel to Ohio River? While their traveling to the Ohio River, Eliza shows how much she cares about her little boy by feeding him and not eating. She did this to make sure Harry doesnââ¬â¢t starve. Also she carried him along the way and let him rest upon her shoulder. She describes the touch of her child in which she admires. (2)Why Eliza does decide it is safe to stop at farmhouse to buy some dinner? Eliza feels that itââ¬â¢s safe to stop at the farmhouse an receive something to eat without people thinking sheââ¬â¢s a fugitive because Harry is white and she is also ââ¬Å"White as not to be known as of colored lineage, without a critical survey and it will be much easier for her to pass on unsuspected.â⬠(3)How do Sam and Andy use Haleyââ¬â¢s prejudices to delay Haleyââ¬â¢s pursuit of Eliza and Harry? Mr. Haley knows that Sam and Andy are liars and Sam and Andy knew that Mr. Haley wouldnââ¬â¢t believe them even if they told the truth. Sam and Andy gave Mr. Haley and option to take the dirt road or the straight road but Sam insisted on Mr. Haley to take the dirt road which was the actual direction but by Mr. Haley knowing their liars he choseShow MoreRelated Uncle Toms Cabin Essay1088 Words à |à 5 Pages Uncle Tomââ¬â¢s Cabin By: Harriet Beecher Stowe nbsp;nbsp;nbsp;nbsp;nbsp; Throughout the book Uncle Tomââ¬â¢s Cabin the setting changes.It starts out in Kentucky.Tom is later sold to New Orleans and then to a plantation up the Red River.At each new place Tom goes his faith in God is put to the test,but Tom stays pious and refuses to turn away from God.In Kentucky Tom is owned by Andy Shelby,a kindly master,who has fallen in to debt and is forced to sell his slaves.Tom is sold to a slave traderRead More Uncle Toms Cabin Essay896 Words à |à 4 PagesFew books can truly be said to have altered the course of history, and even fewer can be said to have started an entire war. Uncle Toms Cabin, written by Harriet Beecher Stowe, was one such novel. It is a realistic, although fictional view of slavery, that burned into the consciousness of America the images of brutal beatings and unfair slave practices. Uncle Toms Cabin helped to turn the tide of public opinion against slavery in the 19th century. This controversial novel was initially writtenRead MoreEssay on Uncle Toms Cabin1417 Words à |à 6 Pageswhom all became more outspoken and influential in reform movements, including temperance and womens suffrage. The main point of Harriet Beecher Stowe in the writing of Uncle Toms Cabin was to bring to light slavery to people in the north. In this she hoped to eventually sway people against slavery. The novel Uncle Toms Cabin focuses on the lives of two slaves, who both start under the ownership of a Mr. Shelby, who is known as a man who treats his slaves well. Mr. Shelby, however, was indebtedRead MoreUncle Toms Cabin by Harriet Beecher Stowe666 Words à |à 3 PagesUncle Tomââ¬â¢s Cabin was valuable because it opened the eyes of American citizens to the harsh reality of slavery and proved its need for abolishment. Harriet Beecher Stowe proved the wrongness and cruelty of many southern slave owners by mentioning the splitting up of slave families in Uncle Tomââ¬â¢s Cabin. In the beginning of the book, Stowe developed the nasty and feelingless character of Mr. Haley, a slave trader. He decided to buy Harry from Mr. Shelby and wanted to separate the young child from hisRead MoreAnalysis Of The Book Uncle Tom s Cabin 1058 Words à |à 5 Pagesbecause of litigious topics such as drug use, homosexuality, cultural insensitivity, sexual content, political viewpoint, religion, or other controversial topics. Uncle Tomââ¬â¢s Cabin gives the reader an insight into the lives of a group of fictitious slaves as they tend to their ââ¬Ëmastersââ¬â¢ and attempt to escape slavery. Uncle Tomââ¬â¢s Cabin was written in a time of great tension and was banned because of the controversy of the topic of slavery, but despite its just disputable nature, abolitionists likeRead MoreAnalysis Of The Novel Uncle Tom s Cabin 1345 Words à |à 6 Pagesin their treatment of race, notably, Huckleberry Finn.â⬠(Annette Gordon-Reed). I believe that Stoweââ¬â¢s novel was taken seriously as a womanââ¬â¢s novel. Uncle Tomââ¬â¢s Cabin was very influential in that time period, and still is today. The novel is commonly noted as a big influence that began the Civil War, and people still refer to it today. Uncle Tomââ¬â¢s Cabin is used very commonly today as a reference to slavery and the time period, and in many literature courses throughout high school and c ollege. It isRead MoreAnalysis Of The Book Uncle Tom s Cabin 864 Words à |à 4 Pagescruelty are shocking to our ear and heartâ⬠but there are many of them in the book Uncle Tomââ¬â¢s Cabin (Stowe 272). Uncle Tom, Augustine St. Clare, Evangeline St. Claire, and Eliza Harris are just a few of the main characters in Harriet Beecher Stoweââ¬â¢s amazing story about being taken captive and set free. The book has many settings; the main locations being Canada, New Orleans, and a plantation in Kentucky. Uncle Tomââ¬â¢s Cabin is a book that has shaped the past and will continue to shape the future. TheRead MoreUncle Tom s Cabin And Searching For Sugar Man1139 Words à |à 5 Pagesselfless acts which has created incredibly touching stories and has added a different dynamic to a story without trying. I believe that in Uncle Tomââ¬â¢s Cabin and Searching for Sugar Man (Malik Bendjelloul, 2012) there were many acts of selflessness which allowed for both of these works to stand out from others. The story of Uncle Tomââ¬â¢s Cabin in itself was fascinating, but Tom and very few other characters showed selfless acts which made the story even more interesting. As for Searching for Sugar Man, SixtoRead MoreUncle Tom s Cabin Review Essay1792 Words à |à 8 Pages A Review on Uncle Tomââ¬â¢s Cabin Hannah Ballenger American Heritage 2313 Britney Handcock April 20, 2015 Uncle Tomââ¬â¢s Cabin Review Essay Throughout history there have been many books, fiction and non-fiction, documenting slavery in America, but Uncle Tomââ¬â¢s Cabin was arguably the most influential because of the mood of the nation when it was published. Many Americans were ready to abolish slavery, though few of them would vocalize their opinions, particularly women, who were expectedRead MoreUncle Tom s Cabin By Harriet Beecher Stowe1357 Words à |à 6 PagesUncle Tomââ¬â¢s cabin Uncle Tom s Cabin from the author Harriet Beecher Stowe, was first published in 1852 was a book that tackled the repulsive acts of slavery. In this paper I will discuss my overview and opinion on this book. It is clear if you have a general idea of this book you would know how to this novel ultimately inspired the civil war. As said by our 16th Abraham Lincoln when he met the author ââ¬Å"so youââ¬â¢re the women who brought this Great Warâ⬠Uncle Tomââ¬â¢s cabin has had a great influence on
Monday, December 16, 2019
Acct 504 Case Study 2 Free Essays
ACCT504 ââ¬â Accounting and Finance: Managerial Use and Analysis| Case Study 2| Evaluation of LJB Companyââ¬â¢s Internal Controls| | [Type the author name]| Due: Feburary 10, 2013| Table of Contents Paragraph Introduction1 Accounting regulations2 Establishing a Control Environment3 Segregation of duties4 Segregation of record keeping form physical custody 5 Policies for petty cash6 Pre-numbered invoices 7 Distribution of paychecks8 Hiring policies9 Independent internal verification 10 Conclusion 11 The following is an evaluation of LJB Companyââ¬â¢s internal controls, based on the information provided by the President of the company in an effort to prepare his company for the requirements needed to be a publically run company. First, I will establish the legal requirement needed and the importance of internal controls for an organization. Then I will review the current policies and establish better internal controls for each area of concern. We will write a custom essay sample on Acct 504 Case Study 2 or any similar topic only for you Order Now Once these policies have been instituted by the LJB Company, they should be ready to proceed with their plan to go public. There are many accounting regulations required by a public company. All accounting reports must follow the FASB and SEC guidelines. However, the newest accounting guidelines fall under the Saranes-Oxley act of 2002. The Act mandates reform to improve financial disclosure from companies and to reduce fraud. It requires that senior management must verify the accuracy of the reported financial statement. Plus it requires that management and auditors maintain a system of internal controls and report the methods of these controls. If the company doesnââ¬â¢t comply with the requirements, they could be subject to hefty fines. Before establishing internal controls, it is essential that the company establishes their control environment. The companyââ¬â¢s management must clearly outline its goals, standards and ethics since they ââ¬Å"set the stageâ⬠for the atmosphere and integrity for the entire organization. With the control environment in place, management can then implement its internal controls. I will review what control activities the company is doing right and what the company will need to change. The following control activities will be reviewed; segregation of duties, establishment of responsibility, adequate documents and records, physical control over assets and records and independent checks on performance. Currently, the LJB Company has one person who serves as the Treasurer and Controller. His responsibility includes purchases and paying for all of the supplies. This policy leaves the company venerable to fraud and increases the chances of errors. The company must establish a segregation of duties. Responsibilities should be separate, so no employee should be in the position to both make and conceal errors or fraud in the normal course of their duties. Therefore, I would recommend one person should be in charge of purchasing the supplies and that all purchases should be approved by a supervisor. Another person should be in charge of paying for the supplies and verifying that the purchase is accurate and approved. This should reduce the risk of undetected errors and limit the opportunity for fraudulent behavior. In addition to the purchasing/paying duties, the accounting person also receives the checks and completes the monthly bank reconciliation. When one individual is responsible for both activities, the potential for errors and irregularities is increased. There should be a segregation of record keeping form and physical custody. The accountant should not have custody of the checks and be responsible for the monthly band reconciliation. There should be a policy in which the work is either separated or reviewed by a supervisor. Next, I will review the companyââ¬â¢s policy for petty cash. The current system allows every employee access to the cash and they are only required to leave a note if they remove any funds. This policy violates many proper internal control activities. The company needs to establish who is ultimately responsible for handling the petty cash. Only authorized personnel should have access to the funds. Expenses paid from the petty cash fund can only be made for the purpose the fund was authorized and must be supported by a receipt. When it is not in use, the petty cash box must be placed in a locked safe or cabinet. An independent count of the receipts and cash on hand must be performed regularly by an accounting officer or supervisor. The new policy of using pre-numbered invoices is an excellent way to insure that all documents are accounted for. It will also help errors such as, entering the record in more than once or missing entries entirely. Any gap in the numerical sequence may indicate a problem and possibly catch errors. I would also recommend the purchase of indelible ink machine to print checks. This will insure that the ink cannot be erased or washed away for fraudulent use. Next we will review the controls set up regarding issuing paychecks. The current procedure has the accountant picking up the paychecks and leaving them in his office for pick up. The checks are locked into a safe if he leaves for the weekend. When you pay employees, certain controls are needed to reduce the risk of fraud or errors. Whenever possible, the accountant should hand the checks directly to the employee, and always lock up undistributed paychecks. Another solution would be to have your employees set their paychecks to be automatically deposited directly into their personal bank account. The next step is to review your hiring policies. I would recommend counting the policy of having both the President and the accountant interview and make decisions on hiring an individual. However, I would also recommend implementing the following policies. If an employee handles cash, the company should have that employee bonded to protect the company from theft. A thorough background check should be run on each employee. All credentials should be verified by phone or by receiving a copy if applicable. After the employee has been vetted, be sure to cross train employees. This will be useful when you require employees to take vacations and rotate employeeââ¬â¢s duties. All of these practices should lower the risk of employee theft. To ensure the reliability of the accounting information, an employeeââ¬â¢s duties should be verified by others who do did not do the work themselves. I would also recommend that the company sets up a system for an independent internal verification. The company should audit data prepared by an employee periodically. This person should be independent of the activities or department of the person being audited. All discrepancies will need to be reported to management, so corrective action should be taken. In conclusion, establishing a system of internal controls will create a system of checks and balances that will reduce fraud, errors, increase effectiveness and insure they are fully compliant will all laws and regulation. Each internal control is the means by which an organizationââ¬â¢s resources are directed, monitored and measured. These recommendations will help the company establish specific policies and procedures they will need to reach their goals of becoming a publically traded company. Resources How to cite Acct 504 Case Study 2, Free Case study samples
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