...Wrencroft Appliance Company (WAC) proposed two different inventory write-downs regarding a discontinued microwave product and spare parts to the company’s audit committee. John Moore, WPC‘s CFO, is in the position to make recommendations to the board regarding the proposed adjustments. He needs to make a careful evaluation of whether the proposed inventory write-downs are necessary for the independent accountants to render unqualified opinion. In order to make sound recommendations to audit committee, John should analyze on the following matters. 1.) Are the reflected amounts in the proposed write-downs based on reasonable estimates? 2.) Is there a sufficient evidence for either write-downs to justify corresponding tax deductions? ANALYSIS Inventory valuation & Estimates for proposed write-downs Discontinued Microwave WPC’s auditor used Lower of Cost or Market (LCM) method as basis for inventory valuation in the proposal given. The discontinued microwave oven was proposed to be adjusted to 40% of the finished goods inventory of 1988 due to the anticipation of selling the units to a large discount chain with an agreement to receive 40% of the cost of the microwaves, while the spare parts manufactured for the microwaves should be disposed of at 5% scrap value. The necessity to write down this bulk of inventory favors tax deduction for the company’s advantage. However the case did not imply that there is an evident market price reduction of the microwaves, while it...
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...communities they represent. In this analysis, I will explore the ethical and moral values of the main characters in the movie in performing their various official capacities. I will also elaborate on health insurance coverage by defining and reviewing the difference and similarities of PPO and HMO. Below is an ethical analysis of the characters in the movie “John Q.”: First of all let me explain what the movie is about before touching on the moral and ethical dilemmas of the characters. The director of this movie Nick Cassavetes reveals a social issue in the health care industry. He explains the ordeals of John Archibald, whose son has a serious cardiac condition that requires urgent surgery. John did not have an appropriate health insurance policy to cover the cost of the operation; the hospital chooses not to take the Good Samaritan route, and refuse to proceed with the operation. Therefore, John Q is confronted with a moral dilemma to accept fate and prepare for his son’s funeral as the Hope Memorial Hospital administrator, Rebecca Payne have suggested, or raise funds for the cardiac operation, which is a daunting task considering the time and emergency nature of the situation his son is in. John decided to take the hospital staff and other patients at the emergency room hostage. In the Geuras, Dean, and Charles Garoralo text for this course have discussed the four sub groups of absolutism which will be discussed in this analysis. It talks about philosophers like...
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...CHAPTER IV RELEVANCE OF HOSEA’S MESSAGE IN THE CONTEXT OF MARRIAGE TODAY 1. Introduction In this chapter, we shall see how the oracle of prophet Hosea is relevant in the context of marriage today. The story of Hosea’s marital and family experiences is remarkable for the insights it offers concerning the biblical message as a whole. It demonstrates the supremacy of love over law. In this chapter therefore, we shall see how law and love overlap in marriage; this will then be followed by an analysis of eros and agape in the light of Pope Benedict XVI’s encyclical, Deus Caritas Est. The basis of the legal maxim “neccesitas non habetlegem” will then be established by looking at the centrality of love in marriage; modelled in the life of the Trinity....
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...WHAT IS NOVEL? A Novel is prose narrative of considerable length and some complexity that deals imaginatively (fictional) with human experiences (near to life) through a connected sequence of events involving a group of persons in a specific setting. Previously it was known as fictional narrative or narrative prose. ( A Narrative opens “in media res”. This means it opens usually with the hero at his lowest point “in the middle of things”, earlier portions of the story appear later as flashbacks..) Main characterstics of novels are theme, plot or setting, structure, action or events in a sequence, strong characterization and expressive language. The genre of extended prose fiction or narrative fictional prose i.e. novel is rooted in the tradition of medieval "romances" or the heroic romance in prose. The term ‘roman or romance’ linked fictions back to the histories that had appeared in the Romance language of 11th and 12th-century southern France. The typical Arthurian romance became a fashion in the late 12th century. The unexpected and peculiar adventures surprised the audience in romances like Sir Gawain and the Green Knight (c. 1380).The romance had become a stable generic term by the beginning of the 13th century, as in the Roman de la Rose (c. 1230), famous today in English through Geoffrey Chaucer's late 14th-century translation. Chaucer's Troilus and Criseyde (1380–87) is a late example of this European fashion. Prose narrators wrote narrative patterns as employed...
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...Marketing and the Health Care System for TriHealth Cincinnati Kimberly Southerland Professor Renita Ellis Health Services Marketing 08-26-2012 Marketing and the Health Care System for TriHealth Cincinnati TriHealth Cincinnati is a partnership between Bethesda and Good Samaritan Hospitals. They perform over two thousand patient intakes per day. The mission of TriHealth is to improve the health status of the people we serve. We pursue our mission by providing a full range of health related services including prevention, wellness and education. Care is provided with compassion consistent with the values of our organization. The vision of TriHealth is to be the place where people want to work, where physicians want to practice, and most importantly where the community wants to go when they need the best quality, service, safety and value in health care. (www.trihealth.com). Key characteristics of the users of the products and/or services of TriHealth Cincinnati One of the key characteristics of services offered by TriHealth Cincinnati is their speed intake services. TriHealth Cincinnati has worked with Cincom to develop a streamline registration process. The registration process includes the creation of the patient’s record. Cincom developed Cincom IGR which is a rules based overly to guide registrars through a series of questions to get the correct and speedy result. In just six months, TriHealth has noticed an improvement in employee...
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......the day of the philosopher as isolated thinker--the talented amateur with an idiosyncratic message--is effectively gone. | ” | —Nicholas Rescher, "American Philosophy Today," 'Review of Metaphysics' 46 (4 | It is possible to believe at something which could or couldn’t be true. Atheism is an example of this something. Atheists claim that there is no God because the evidence they experience shows that God is not real; however, to have a static claim as strong as atheism is anti-scientific: because the belief itself lacks foundation associated with our ‘natural laws’ and thus, having a set belief that is static is counter scientific spirit which contradicts that base of atheistic claim. Thus, to be an atheist using scientific claims as basis is illogical; however, this doesn’t mean that a person cant be an atheist; but only that person who claims to be an atheist because of scientific reasoning is wrong in his assumptions. atheists say there is no God, but before you can deny something, you must first affirm its existence, as a rule... in saying there is NO God, you actually affirm there is one. Hence I must conclude that the answer to our openeng question is a simple and flat no. No, it is not necessary for a truly contemporary person to be an atheist or to disbelieve in the existence of God. And I find no arguments, no reasons, no evidence or facts, not in Bishop Robinson's writings, nor in Bishop Pike's, nor in the writings of Tillich, Bultmann, and Bonhoeffer, or in...
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...Abortion Abortions are one of the many things that everyone has an opinion on. an abortion is, “the termination of a pregnancy after, accompanied by, resulting in, or closely followed by the death of the embryo or fetus as a spontaneous expulsion of a human fetus during the first 12 weeks of gestation--miscarriage, the induced expulsion of a human fetus, or the expulsion of a fetus by a domestic animal often due to infection at any time before completion of pregnancy.” Abortions have always been and will probably always be a controversial topic in which everyone will not agree upon. Some people believe it is a woman's prerogative to choose whether or not to have a child, while still many others believe it is "morally" wrong. On the other hand, there are moderates who disagree with the idea or the morality of abortion, but agree that there are certain circumstances that should give the woman the option. Morality should be a standard at all times and abortion should be no exception. The decision to have an abortion should not be a woman’s choice. Every human has the fundamental right to life. As human life, the fetus has a right to life, and so no one should deny them the opportunity to grow and develop. For those pro-abortion, if the issue lies in the uncertainty of when the fetus can be considered human life, then they should not abort since “if you aren’t sure when shooting in a bush if the target is your fellow hunter or a deer, don’t shoot.” Finally, it is to be said that...
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...Professional Presence & Influence Janene Mills Loga Western Governor's University Professional Presence and Influence C351 Professional Presence & Influence Introduction In these days of HCAHPS scores, and patient satisfaction being tied to reimbursement, it can be vitally important for the success of a healthcare facility, to have nurses who strive for quality relationships with their patients because this can influence the perception of the care received. A very important part of this is the professional presence the nurse conveys. A nurse’s professional presence is uniquely personalized; it is influenced by their own views on health and medicine, individual personality traits, how mindful they are in their practice, and in the type of healing environment in which they may be practicing. Professional Presence Models of Health and Healing Dr. Larry Dossey, MD describes his theory of Western Medicine as having three Eras’. (Dossey) Era One, which he states to have started in the 1860’s and continued to the 1940’s. Era Two, which he proposes to have begun in the post World War II period to recent times. Era Three is the most recent which he states is an emerging shift to a new focus which he calls “Transpersonal Medicine”. In Era One, Dr. Dossey describes the practice of medicine as being only physical in nature. He equates this era as focusing on the body and mind, and their functioning only in a physical way, not related to one another. He describes...
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...Megan Williams Dr. O’Hara EN314 October 29, 2015 Annotated Bibliography: The Canterbury Tales Hansen, Elaine Tuttle. "The Wife of Bath and the Mark of Adam." Women's Studies 15.4 (1988): 399-416. JSTOR [JSTOR]. Web. 26 Oct. 2015. Hansen has two facets of her argument about The Wife of Bath from Chaucer’s Canterbury Tales. The first explains how important the Wife is to the feminist critic, while the second paradoxically argues that she can be looked at as antifeminist based on the fact that she is a speaker that in reality is the voice of a man. Her views are manipulated and characterized by a man, therefore they do not allow a true woman's voice to be heard. In part one of her argument she is in favor of the idea of the Wife of Bath...
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...Bioethics Notes For Learning Community Fall 2011 Bioethics Potter ethics with the biosphere Now ethics having to do with the medical fields and professions A branch of applied ethics Introduction to ethics. I. II. To what extent is reasoning possible in ethics? One assumption: ethics is subjective A. If subjective then no disagree: Paul I like my coffee sweetened, Helen unsweetened: no disagreement B. If Paul “drs should sometimes assist their patient’s death, Helen: No (then real disagreement) C. There is a point here about disagreement A characteristic of ethics and ethical argumentation consistency: A. It is always wrong to kill a human being B. Abortion is not always wrong C. I am committed to holding that abortion isn’t always the killing of a human being a. This sets a limit on the subjectivity of ethics b. Another such limit: factual accuracy c. One can enjoy a taste without knowing what it is d. In ethics we have to understand the facts of the matter: patient’s prognosis, wishes etc ...
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...Training and Development Program Talent management is defined by business dictionary as an attempt to recruit, keep and train the most gifted and highest quality staff members that the company can find, afford and hire. Talent management gives business managers an important role to play in recruiting, developing, and retaining desirable staff members (2015). Our mission here at the Operations of Intelligence (OOI) is to provide combatant commanders and warfighters all-source intelligence products in order to defend our Nation. OOI is going to focus on the training function within talent management as it relates to intelligence officers and their job recruitment and retention. Once OOI employees are selected, they must be prepared to do their jobs, which is when orientation and training come in. “Beginning with the orientation of new employees, talent management and development includes different types of training” (Mathis, Jackson & Valentine, 2014). Orientation will provide new employees with basic information about the company. Training programs will ensure that new employees have the basic knowledge required to perform the job satisfactorily. “Orientation and training programs are important components in the processes of developing a committed and flexible high‐potential workforce and socializing new employees” (Bacal & Associates, n.d.). Additionally, these programs can save employers’ money, providing big returns to OOI because the company’s investment to train...
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...to damage the business. The employee could suffer serious financial implications or the employee could leave and find another position where she does not feel exploited. The subject of ethics is often considered abstract or relative by those who believe that rules do not always apply to them. Rules and laws apply to everyone. It is unfortunate that some employees in the upper echelons of the corporate ladder decide to act unethically, but it is a fact of business and of life. For this reason, it is best for a business to be careful of who they promote within their company. Corporate responsibility is a phrase heavily used in the business world. Often mentioned to enhance the image of an organization, corporate responsibility does have a true meaning. Businesses that use energy efficient lighting and offer their employees a fair pay rate are practicing corporate responsibility. Corporate responsibility is an integral part of business ethics and should be practiced by all entities, whether large or small. Corporate responsibility simply means that each individual within a company is practicing personal and professional responsibility in a way that will benefit him and others Business ethics as an academic field has two main functions. On the one hand it challenges self-satisfied business people by inviting moral criticism and self-criticism of business practices. On the other hand, business ethics is potentially helpful when it comes to analyzing, handling and preventing conflict...
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...the Baptist, Elijah or some of the past prophets who had risen from the dead (“The Transfiguration (Luke 9:27-36)”). The other event before the transfiguration was the feeding of five thousand people. When the disciples had returned from their mission as seen earlier, they relocated to a quiet place for a talk with Jesus; however, a multitude of people followed them upon their prevue to the information. Jesus used five loaves of bread and two fish to feed them after a day’s preaching. Later, when they were alone with Jesus, following the miracle Peter gives his declaration on what he thinks who Jesus was. The last event of the transfiguration was the prediction of Jesus about his death and warning the disciples not to inform people of his true form and nature. After the transfiguration, Jesus was also involved in many other activities. First, He heals a boy who is possessed by a demon upon intervention from the father. He also predicts his death as seen earlier but this time, He tells them in public. After the prediction, Jesus informs disciples of the greatest person in the Kingdom of God when He finds them arguing as to whom amongst them is the greatest. Later, Jesus told his followers that whoever was using His name to heal was for their good cause....
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...PUBLIC RELATIONS AND ITS EFFECTS ON ORGANIZATIONAL PUBLICS: A CASE STUDY OF MOI TEACHING AND REFERRAL HOSPITAL LIVINGSTONE WERE MUNYWELE MOI UNIVERSITY, KENYA DECLARATION Declaration by the candidate This research project is my original work and has not been presented to any other examination body. No part of this research project should be produced without my consent or that of the Kenya Institute of Management. Livingstone Were Munywele Signature……Livingstone Were Munywele……………………… Date………… i ii ACKNOWLEDGEMENT Without the help and support of the Kenya Institute of Management, I could not have completed this project. I wish to express my gratitude to the supervisor, Mr. Joseph Lelan for his time and support through the study. I also thank him for encouraging me to develop a new area of study. I must also thank my friends and colleagues in the institute, who made me, sit down and finally produce a text after months of collecting materials and thoughts in files and boxes: Irene Nasimiyu, Eunice Focus and Helen Wafula. I would also like to thank the PR manager for allowing me to test new ideas with top managers at their organization. In addition, I thank my many colleagues in the office of the president where I have been honored to work for the last two years. I cannot imagine ever having a letter team in place to work on a project like this. The reviewers who helped me to make the project fully complete also deserve special thanks for...
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...PUBLIC RELATIONS AND ITS EFFECTS ON ORGANIZATIONAL PUBLICS: A CASE STUDY OF MOI TEACHING AND REFERRAL HOSPITAL LIVINGSTONE WERE MUNYWELE MOI UNIVERSITY, KENYA DECLARATION Declaration by the candidate This research project is my original work and has not been presented to any other examination body. No part of this research project should be produced without my consent or that of the Kenya Institute of Management. Signature…………………………… Date………… Livingstone Were Munywele i ii ACKNOWLEDGEMENT Without the help and support of the Kenya Institute of Management, I could not have completed this project. I wish to express my gratitude to the supervisor, Mr. Joseph Lelan for his time and support through the study. I also thank him for encouraging me to develop a new area of study. I must also thank my friends and colleagues in the institute, who made me, sit down and finally produce a text after months of collecting materials and thoughts in files and boxes: Irene Nasimiyu, Eunice Focus and Helen Wafula. I would also like to thank the PR manager for allowing me to test new ideas with top managers at their organization. In addition, I thank my many colleagues in the office of the president where I have been honored to work for the last two years. I cannot imagine ever having a letter team in place to work on a project like this. The reviewers who helped me to make the project fully complete also deserve special thanks for their helpful comments and advice. iii ABSTRACT Many organizations...
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