Head On and Tylenol Annotated Bibliography Example | Topics and Well Written Essays - 500 words

Head On and Tylenol - Annotated Bibliography Example 2011. The book provides a one-kind-consumer guide that provides solutions to over 500 over-the-counter medications. It provides symptoms for common problems followed by over-the-counter prescriptions to alleviate the conditions. 3. Maryanne, H., & AARP (2006). The AARP guide to pills: Essential information on more than 1200 prescription and nonprescription medicines, available through Medical Databases Online, General Databases, accessed 20th Oct. 2011. The book addresses the problems of adults over the age of 50 years. The book also simplifies the effort to find information about certain drugs by presenting generic drugs in a logical A-to Z organization. It also provides a close reference to related brand new drugs. This information has been vetted by a board of con tent specialists from the finest institutions in United States. 4. King, L., & Mary, C. (2009). Pharmacology for Women’s Health, available through Medical Databases Online, Nursing Databases, accessed 19th Oct. 2011. The article includes an insight into the basic pharmacodynamics principles that allows health professionals to understand and know hoe to prescribe drugs. It includes chapters that describe pharmacology of various drugs that are used in wide variety of illnesses. The arctle provides fundamentals of nursing, Introduction to Nursing and Critical Thinking. It contains concrete examples which allow studentds to understand and apply the five steps of nursing process in the expanding world of healthcare. The book provides a user friendly step by step work-book like approach to the five steps of nursing process. It also offers good solutions to the most difficult part of nursing, diagnosis. It also contains exercises that allow the reader to practice what he has learnt. The book focuses on the choices which have to be made while designing a drug for newly

Cng Crisis in Pakistan Essay Example for Free

Cng Crisis in Pakistan Essay Date: 18. 05. 2013 CHEMISTRY PAPER – II Max. Marks: 17 9:30 a. m. to 9:50 a. m. (Science Pre-Engineering Pre-Medical Groups) Time: 20 minutes SECTION ‘A’ (MULTIPLE CHOICE QUESTIONS) – (M. C. Qs. ) NOTE: i) This section consists of 17 part questions and all are to be answered. Each question carries one mark. ii) Do not copy down the part questions in your answerbook. Write only the answer in full against the proper number of the question and its part. ii) The code number of your question paper is to be written in bold letters in the beginning of the answerscript. 1. Select the most appropriate answer for each from the given options: i) The atomic number of an element belonging to group VA and 3rd period is: * 7 * 13 * 15 * 23 ii) Elements of group IB are called: * Normal elements * Rare Earth metals * Coinage metals * Alkali metals iii) Hydride ion and Helium atom have the same: * number of protons * number of electrons * number of neutrons * valency iv) The number of neutrons in Protium is: * zero * 1 * 2 * 3 ) The element having the symbol ‘Ga’ belongs to this family: * Carbon * Nitrogen * Boron * Beryllium vi) On burning in excess of Oxygen, Sodium forms its: * superoxide * peroxide * monoxide * dioxide vii) A mixture of Aluminium nitrate and Aluminium powder is called: * Duralumin * Ammonal * Carnallite * Alum viii) Ca2B6O11. 5H2O is the chemical formula of: * Cryolite * Colemanite * Bauxite * Borax ix) The formula of Hypochlorous acid is: * HOCl * HClO2 * HClO3 * HClO4 x) The metal ion having the highest number of unpaired electrons is: * Mn? 2 * Fe? 2 * Co? 2 * Ni? 2 xi) The chemical name of laughing gas is: Nitric oxide * Nitrous oxide * Nitrogen trioxide * Nitrogen pentoxide xii) This has the minimum hydration energy: * Na+ * K + * Rb+ * Cs+ xiii) Cycloalkanes have the general formula: * C Hn n2 2? * C Hn n2 * C Hn n2 2? * C Hn n2 4? xiv) Glycogen is a: * Monosaccharide * Oligosaccharide * Polysaccharide * Disaccharide xv) This gas was used in the First World war: * Phosgene gas * Mustard gas * Coal gas * Ammonia gas xvi) The hybridization in the Carbon atom of Carbonyl group is: * sp * sp2 * sp 3 * d sp 2 3 xvii) All noble gases fulfill the Octet rule except: * Kr * Ne * He * Ar

Essay --

When thinking of two songs to compare, the first thought in my mind was the artist Tom Petty. I’ve grown up listening to all of his music because of the love my parents have for him. The two songs that I will be comparing in this paper is the original Free Fallin by Tom Petty and the cover that John Mayer. The reasoning behind this is because both songs were made during different musical periods and John Mayer was able to change the song to make it in to his own, but was also able to keep it so similar that it also compliments Tom Petty’s version. First comes first, the introduction to both songs are different in many ways. John Mayer uses an acoustic guitar while finger picking his chords. By doing this, the listener is able to hear every note that is being played. Tom Petty on the other hand strums his chords, which causes the tempo to seem faster. He plays his version moderately loud giving it the mezzo forte feel while John Mayer’s is mezzo piano. After the instrumental at the beginning of both songs, Tom Petty transitions towards the drums while the guitar is still being play...

Current & Non Current Assets

INVENTORY – PERIODIC INVENTORY SYSTEM In a Periodic Inventory System, no effort is made to keep up – to – date records of either the inventory or the cost of goods sold. Instead, these amounts are determined only periodically __ usually at the end of each year. It is used by very small businesses having manual accounting systems. Questions 1 – 3 (Meigns & Meigns), Question 4 (Fess & Warren) Question 1:- Mach IV Audio uses periodic inventory system. One of the store’s most popular products is a minidisc car stereo system. The inventory quantities, purchases, and sales of this product for the most recent year are as follows: Number of units| Cost per unit| Total Cost| Inventory – Jan 01| 10| Rs. 299| Rs. 2990| Purchases – May 12| 15| 306| 4590| Purchases – July 09| 20| 308| 6160| Purchases – Oct 04| 8| 315| 2520| Purchases – Dec – 18| 19| 320| 6080| Goods available for sale| 72| | Rs. 22340| Units sold during the year| 51| | | Inventory| 21| | | Instructions: Compute the cost of December 31 inventory and the cost of goods sold for the above mentioned product under each of the following cost flow assumptions: a.First-in, first-out b. Last-in, first-out c. Average cost (round to the nearest rupee, except unit cost) Question 2: – Same three inventory valuation methods under periodic inventory system | Number of units| Cost per unit| Total Cost| Inventory – Jan 01| 9| Rs. 3. 00| Rs. 27. 00| Purchases 1| 12| 3. 50| 42. 00| Purchases 2| 30| 3. 80| 114. 00| Purchases 3| 40| 4. 00| 160. 00| Purchases 4| 19| 5. 00| 95. 00| Goods available for sale| 110| | Rs. 438. 00| Units sold during the year| | | | Inventory – Dec 31| 20| | |Question 3: – Same three inventory valuation methods under periodic inventory system | Number of units| Cost per unit| Total Cost| Beginning Inventory | 10| Rs. 80| Rs. 800| First Purchases (Mar. 1)| 5| 90| 450| Second Purchases (July 1) | 5| 10 0| 500| Third Purchases (Oct. 1) | 5| 120| 600| Fourth Purchases (Dec. 1) | 5| 130| 650| Goods available for sale| 30| | Rs. 3,000| Units in ending inventory| 12| | | Units sold| 18| | | Question 4: – Stewart Co. ’s beginning inventory and purchases during the fiscal year ended March 31, 2012, were as follows: | | Units| Unit Cost Rs. Total Cost Rs. | April 01, 2011| Inventory| 1,000| 50. 00| 50,000| April 10, 2011| Purchases| 1,200| 52. 50| 63,000| May 30, 2011| Purchases| 800| 55. 00| 44,000| Aug 26, 2011| Purchases| 2,000| 56. 00| 112,000| Oct. 15, 2011| Purchases| 1,500| 57. 00| 85,500| Dec. 31, 2011| Purchases| 700| 58. 00| 40,600| Jan. 18, 2012| Purchases| 1,350| 60. 00| 81,000| March 21, 2012| Purchases| 450| 62. 00| 27,900| Total| | 9,000| | 504,000| Stewart Co. uses the periodic inventory system, and there are 3,200 units of inventory on March 31, 2012.Determine the cost of ending inventory using the three costing methods. Practice Question (Fees & Warren) Exe r. 10-3 Page 366| Exer. 10-4 Page 366| Prob. 10-3A Pg. 369| Prob. 10-3B Pg 374| INVENTORY – PERPETUAL INVENTORY SYSTEM In a Perpetual Inventory system, merchandising transactions are recorded immediately as they occur. The system draws its name from the fact that the accounting records are kept perpetually up – to – date. This system is very easy to use. It is cost effective, & thus widely used because of the growing use of computerized accounting.Question 1: – World Class Grocery Wholesalers performed the following transactions, all on credit, and all related to a particular chocolate bar. July 01 Beginning Inventory 23 units of Rs. 4 each. July 02 Purchased 57 units of Rs. 5 each. 12 Purchased 51 units of Rs. 8 each. 13 Sold 60 units for Rs. 12 each. 18 Sold 20 units for Rs. 12 each. 22 Purchased 26 units of Rs. 9 each. 26 Sold 18 packs for Rs. 15 each. Instructions for Questions 1, 2 & 3: – a) Prepare the Inventory Subsidiary Ledger and, b) Give the journal entries to record the Purchases, the Cost Goods Sold and the Sales assuming that the wholesalers uses . First-in, First-out Method (FIFO) 2. Last-in, First-out Method (LIFO) 3. Average Cost Method Question 2: – Sohail Books deals with school books. This question is related to Credit purchases and sales of Urdu Qaida for class 1. March 04 Purchased 100 copies for Rs. 12 each. 11 Sold 35 copies for Rs. 17. 18 Purchased 80 copies for Rs. 13 each. 19 Sold 40 copies for Rs. 19 each. 27 Sold 41 copies for Rs. 20 each. Question 3: – Noman Company Inventory & Sales Data Month Ended January 31, 2010 Date| Description| Units| Unit Cost Rs. | Date| Des| Units | Unit Cost Rs. Jan 01 12 15 18 | Beg. InventoryPurchasesSalesPurchases | 50 100 50 200 | 1. 00 1. 50 2. 00 | Jan 20 22 27 30| PurchasesSalesPurchasesSales| 100150 50 80| 2. 50 4. 00| Practice Question (Fees & Warren) Exer. 10-5 Page 366| Exer. 10. 6 Page 366| Prob. 10-4A Pg. 369| Prob. 10-4B Pg 374| Practice Qu estion (Meigs & Meigs – 13th Edition) Exer. 8. 2 Page 351| Prob. 8. 1 Page 356| Prob. 8. 2 Page 356| _____________________________ Perpetual Inventory SystemInventory Subsidiary Ledger ( ) Date| Purchased| Sold| Balance| | Units| UnitCost Rs. | TotalCostRs. | Units| Unit CostRs. | TotalCostRs. | Units| UnitCostRs. | TotalCostRs. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 6 (Photocopies) of this page, if you don’t want to make this format 6 times in your register SUMMARY OF THE JOURNAL ENTRIES MADE IN PERPETUAL AND PERIODIC INVENTORY SYSTEM Event| Perpetual Inv. System| Periodic Inv.System| Purchasing inventory| Inventory Accounts Payable (or Cash)To record the purchase of inventory| Purchases Accounts Payable (or Cash)To record the purchase of inventory| Sale of Inventory| Accounts Receivable (or Cash) SalesTo record the sale of inventoryCost of Goods Sold InventoryTo upd ate Cost of Goods sold and inventory accounts| Accounts Receivable (or Cash) SalesTo record the sale of inventory(In the periodic inventory system, no entry is made at the time of sales to update Cost of Goods sold and inventory accounts. | Settlement of A/Payable to suppliers| Accounts Payable CashTo record payment for inventory purchased on credit| Accounts Payable CashTo record payment for inventory purchased on credit| Collection from credit customers| Cash Accounts ReceivableTo record cash collection from credit customers. | Cash Accounts ReceivableTo record cash collection from credit customers. | Income Statement of a Service Business: – Revenue – Expenses = Net Income Income Statement of a Merchandising Business Delta TradersIncome Statement For the year ended December 31, 2011 Sales Rs. 6, 000 Less: Sales Returns 1, 000 Net Sales 5, 000 Less: Cost of Goods Sold 1, 150 Gross Profit 3, 850 Less: Operating Expenses Salaries Expense Rs. 00 Utility Expense 100 Depr eciation Expense – machine 50 650 Net Income 3, 200 HOW TO CALCULATE COST OF GOODS SOLD Inventory – Jan 01 ————————-Add: Purchases ———————— Carriage Inwards —————-Less: Purchases Returns —————- Purchases Discount —————- Net Purchases ———————Cost of goods available for sale ——–Less: Inventory – Dec 31Cost of Goods Sold| 55050| Rs. 00 (100)(50)| Rs. 10004501450(300)1150| Questions 1 & 2 The data of two questions is given below. Prepare a Trading Account for the year ended Dec 31 Sales| Rs. 10, 600| | Sales| Rs. 210, 420| Sales Returns| 1, 200| | Sales Returns| 4, 900| Inventory – Jan 01| 5, 000| | Inventory – Jan 01| 9, 410| Purchases| 3, 500| | Purchases| 108, 680| Ca rriage Inwards| 500| | Carriage Inwards| 840| Purchases Returns| 400| | Purchases Returns| 3, 020| Purchases Discount| 200| | Purchases Discount| 700|Inventory – Dec 31| 2, 500| | Inventory – Dec 31| 11, 290| FORMATS OF FINANCIAL STATEMENTS Delta Traders Income Statement For the year ended December 31, 2011 | Rs. | Rs. | Rs. | Sales | | 6, 000| | Less: Sales Returns | 700| | | Sales Discount| 300| 1, 000| | Net Sales | | | 5, 000| LESS : COST OF GOODS SOLD| | | | Inventory – Jan 01| | 1, 000| |Add: Purchases| 550| | | Carriage Inwards| 50| | | | 600| | | Less: Purchases Returns| (100)| | | Purchases Discount| (50)| | | Net Purchases| | 450| | Cost of goods available for sale| | 1, 450| | Less: Inventory – Dec 31| | (300)| 1, 150| Gross Profit| | | 3, 850| Less : Operating Expenses| | | | Salaries Expense| | 500| | Utilities Expense| | 100| | Depreciation Expense – machine| | 50| 650| Net Profit| | | 3, 200| | | | | | Delta Traders Statement of Fina ncial Position December 31, 2011AssetsCurrent Assets Cash ————————– Accounts Receivable ————- Repair Revenue Receivable ——- Inventory ————————- Supplies ————————- Prepaid Insurance —————- Total Current Assets ———–Plant Assets Land ——————————— Shop ——————————— Less: Accumulated Depreciation Machine ————————–Less: Accumulated Depreciation Total Plant Assets ————-TOTAL ASSETS ——————Liabilities & Owner’s EquityLiabilities A ccounts Payable —————- Unearned Repair Revenue ——- Total Liabilities —————Owner’s Equity Capital (Dec 31, 2011) ———— TOTAL LIABILITIES & OWNER’S EQUITY ——- | Rs. ——————————————————————————————————– ————— 5,000 2,700 3,000 1,400———————————————————————————————————| Rs. 3,700 1,000 800 300 500 1,300————- 1 0,000 2,300 1,600————————–3,2004,440 ————————————| Rs. 7, 60013,90021,500 7,640 13,860 21,500| Question 1:- The following trial balance was extracted from the books of F. Bell on December 31, 2011. Draw up his Income Statement for the year ended December 31, 2011, and a Balance Sheet as at that date Debit Rs. | Credit Rs. | Sales| | 210, 420| Purchases| 108, 680| | Inventory: Jan 1, 2011| 9, 410| | Carriage Outwards| 1, 115| | Carriage Inwards| 840| | Return Inwards| 4, 900| | Return Outwards| | 3, 720| Salaries & Wages Expense| 41, 800| | Fuel Expense| 912| | Rent Expense| 6, 800| | General Expenses| 318| | Motor Vehicle| 14, 400| | Allowance for Depreciation – motor vehicle| | 520| Fixtures & Fittings| 912| | Accounts Receivable| 23, 200| | Accounts Payable| | 13, 580| Cash| 24, 780| | Drawings| 9, 000| | Capital| | 18, 827| | 24 7, 067| 247, 067| Inventory at December 31, 2011 was Rs. 11, 290 NON – CURRENT ASSETS 1. TANGIBLE ASSETSPlant assets / Property, Plant & Equipment / Fixed Assets / Non Current Assets FIRST STAGE: – AQUISATION OF PLANT ASSETS Question 1: – Wilmet College recently purchased new computing equipment for its library. The following information refers to the purchase and installation of this equipment: 1. The list price of the equipment was $275, 000; however, Wilmet College qualified for an education discount of 25, 000. 2. Wilmet paid sales tax of $15, 000 at the date of purchase. 3. Freight charges for delivery of the equipment totaled $1, 000. 4. Installation costs related to the equipment amounted to $5, 000. 5. During installation, one of the computer terminals was accidentally damaged by a library employee. It cost the college $300 to repair this damage. 6.As soon as the computers were installed, the college paid $4, 000 to print admission brochures, featuring t he library’s new, state-of-the-art computing facilities. Instructions: – a. Compute the total cost debited to the college’s Computing Equipment account. b. Prepare a journal entry at the end of the current year to record depreciation on the computing equipment. Wilmet College will depreciate this equipment by the straight line method (half-year convention) over an estimated useful life of 5 years. Assume a zero residual value. (Meigs & Meigs – Problem 9. 1 / Page 402 For Practice: – Fees & Warren – Exercise 11-1 / Page 404 SECOND STAGE: – DEPRECIATION OF PLANT ASSETSQuestion 2: – On January 2, 2005, Jansing Corporation acquired a new machine with an estimated useful life of 5 years. The cost of the machine was $40, 000 with an estimated residual value of $5, 000. The depreciation rate per year is 40 %. a. Prepare a complete depreciation table under the two depreciation methods listed below. Assume that a full year of depreciati on was taken in 2005. 1. Straight-line 2. Declining balance method (Depreciation Rate per year is 40 %) (Meigs & Meigs – Exercise 9. 4 / Page 400) Question 3: – On August 3, 2000, Srini Construction purchased special-purpose equipment at a cost of $1, 000,000.The useful life of the equipment was estimated to be 4 years, with a residual value of $50, 000. The depreciation rate is 50 % per year & half year convention is to be used. a. Compute the depreciation expense to be recognized each calendar year for financial reporting purpose under the straight-line depreciation method. b. Compute the depreciation expense to be recognized each calendar year for financial reporting purpose under the declining balance method with the per year depreciation rate of 50 % (Meigs & Meigs – Exercise 9. 3 / Page 400) For Practice: – Fees & Warren – Exercises 11-5, 11-6 & 11-7 / Page 405 Meigs & Meigs – Problems 9. 2 & 9. 3THIRD STAGE: – DISPOSAL OF PLANT ASSETS Question 4: – During the current year, Ramirez Developers disposed of plant assets in the following transactions: Feb 10Office equipment costing Rs. 26, 000 was given to a scrap dealer at no charge. At the date of disposal, accumulated depreciation on the equipment amounted to Rs. 25, 800. Apr 01Ramirez sold land and a building to Claypool Associates for Rs. 900, 000, receiving Rs. 100, 000 cash and a five year, 9 percent note receivable for the remaining balance. Ramirez records showed the following records: Land Rs. 50, 000; Building, Rs. 550, 000; accumulated depreciation: Building (at the date of disposal), Rs. 250, 000.Aug 15 Ramirez traded-in an old truck with a new one. The old truck had costRs. 26, 000, and its accumulated depreciation amounted to Rs. 18, 000. The list price of the new truck was Rs. 39, 000, but Ramirez received a Rs. 10, 000trade-in allowance for the old truck and paid Rs. 29, 000 in cash. Ramirez includes trucks in its Vehicle account. Oct 0 1Ramirez traded in its old computer system as part of the purchase of a new system. The old system had cost Rs. 15, 000, and its accumulated depreciation amounted to Rs. 11, 000. The new computer’s list price was Rs. 8, 000. Ramirez accepted a trade-in allowance of Rs. 500 for the old computer system, paying Rs. , 500 down in cash, and issuing a 1-year, 8 percent note payable for the Rs. 6, 000 balance owed. Instructions: – Prepare journal entries to record each of the disposal transactions. (Meigs & Meigs – Problem 9. 4 / Pg 404) For Practice: – Fees & Warren – Ex. 11-12 & Ex. 11-13 Question 5: – On January 5, 2005, a machine was bought by J & P Traders at a list price of Rs. 43,000. The cost of its carriage in was Rs. 800, installation and testing charges were Rs. 4,200 Its estimated useful life is 4 years and its estimated residual value is Rs. 2, 000. Instructions: a. Calculate the cost price of the machine and give a proper journal entr y of the acquisition of the tangible asset. b.Calculate the per year depreciation expense using the straight line method. c. Prepare the depreciation schedule for all the four years. d. Give the adjusting entries to record depreciation for the last useful year. e. After its useful life, the machine was traded-in for a new machine. The new machine’s list price was Rs. 58, 000. J & P Traders accepted a trade-in allowance of Rs. 3, 000 for the old machine, paying Rs. 9, 000 down in cash, and issuing a 1-year, 8 percent note payable for the Rs. 46, 000 balance owed. 2. INTANGIBLE ASSETS Similarities between Tangible and Intangible assets 1. Plant Assets 2. Long Lived 3. Recorded at cost 4. Cost is expensed over useful life in a systematic manner.For Intangible assets, Straight line method over 40 years is followed. 5. At disposal, the book value is eliminated, gain / loss is recorded. Differences S. No| TANGIBLE ASSETS| INTANGIBLE ASSETS| 1. | Has physical existence| Has no physi cal existence| 2. | Term â€Å"Depreciation† is used. | Term â€Å"Amortization† is used. | 3. | Cost Price = list price + all other necessary expenses. | Cost Price = Purchase Price only| 4. | Depreciation period depends upon the estimated useful life. | Amortization period cannot be longer than 40 years. | 5. | Depreciation Expense-equip Accumulated Depreciation-Equip| Amortization Expense Patent|Intangible Assets are rights and privileges that result from the ownership of long lived assets that don’t possess physical substance. 1. GOODWILL * Largest Intangible asset on company’s balance sheet under the head of Intangible assets. * Recorded when transaction involves purchase of entire business. Here goodwill is the excess of cost over fair market value of net assets. (assets less liabilities) acquired. * Value of all favorable attributes that relates to a business. Includes 1. Exceptional management 2. Desirable location 3. Good customers relations 4. S killed employees 5. High quality products 6. Manufacturing efficiency 7. Weak Competition 2. PATENTS A right by the government to manufacture, use and sale of a product. * To encourage invention of a new product. * When patent is purchased from the inventor, purchase price is debited by the account title of Patents. * Are granted for 17 years (legal life). * Obsolesce may cause patent to be economically ineffective. 3. TRADE MARK / TRADE NAME * Name, symbol or distinctive design that identifies a business and a product. * Permanent exclusive right to use a trademark, brand name, commercial symbol. Is obtained by registering it with the government. * For a purchased trademark, cost is substantial and amortized over 40 years. * Is renewable. 4. FRANCHISE It is the right granted by the company to conduct a certain type of business in a specific geographical area. * Cost is quite substantial * Small cost – Amortized over a short period of 5 years. * Material cost – 40 year s. Amortization should be based on the life of the franchise. 5. COPYRIGHTS * Exclusive rights granted by the government to protect the production and sale of literary or artistic material for the life of the creator plus 50 years. NATURAL RESOURCES Examples: – Oil & Gas Reserves, gold, copper, coal mines, timber (forests), etc. As long as this asset is present in its natural environment, it is regarded as Property, Plant & Equipment.Once it is removed from its natural environment, it becomes inventory, i. e. a current asset. Question 1: – Rainbow Minerals paid Rs. 45, 000, 000 (Rs. 45 million) to acquire the Super Coal Mine, which is believed to contain 10 million tons of coal. The residual value of the mine after all of the coal is removed is estimated to be Rs. 5 million. Working: – Cost – Estimated Residual Value = Depletion Expense per ton Estimated Production In tons 45 million – 5 million = Rs. 4 Depletion Expense per ton 10 million Suppose in the first year, 2 million tons of coal was mined, the entry to record depletion would be 2010Debit (Rs) Credit (Rs) Dec 31 Inventory 8, 000, 000 Accumulated Depletion: Super Coal Mine 8, 000, 000 To record depletion of the Super Coal Mine for the year. (2, 000, 000 tons mined @ Rs. 4 per ton) Balance Sheet (extract) of Rainbow Mineral Property, Plant & Equipment Mining Properties: Super Coal Mine Rs. 45, 000, 000 Less: Accumulated Depletion 8, 000, 000 Rs. 37, 000, 000 (Meigs & Meigs, Page 389) Out of 2 million tons, 75, 000 tons of coal was sold. Record the Cost of Goods Sold.Cost of Goods Sold 300, 000 Inventory 300, 000 To record the cost of goods sold Question 2: – Salter Mining Company purchased the Northern Tier Mine for Rs. 21 million cash. The mine was estimated to contain 2. 5 million tons of copper and to have a residual value of Rs. 1 million. During the first year of mining operations at the Northern Tier Mine, 50, 000 tons of copper were mined of which 40, 00 0 tons were sold. Instructions: – a. Compute depletion expense per ton. Prepare a journal entry to record depletion during the year. b. Show how the Northern Tier Mine, and its

Religious Health Care Essay

The engagement of spiritual dimension within the healthcare system has shaped the way through which patients recover and show more positive results within the health organizations. Over the past years, the goal of religion in medicine and spirituality encompass diverse medical practices like pastoral counseling, use of prayer and meditation in healing, evoking compassion and forgiveness and also health professional who work with them. Therefore, it is seen that Religious Health Care gives much emphasis on importance of bringing spirituality into the healing process. This paper identifies and discusses matters from the reaction that must be put into further consideration by the consultant team and the discussion made by governing board and the CEO. 2.0 Description of important element of the governing board’s agenda for areas of improvement in core functions Nurses, as the core professionals in Religious Health Care should have the following job skills and carry out the following duties as it was discussed by the board’s governing agenda (Optimizing Performance and Quality, 2012). The assumptions made was that: i. The resident/patient population complex in nature, frail and experiences many dysfunctions and illness. ii. It is imperative when it comes to identification of essential mix of management/administrative skills, decision making skills, ethical principles and fiscal management knowledge that nurses must have in order to manage and administer long-term care facility. The following five agenda’s was discussed about the tasks and the responsibilities of Nursing Home Administrators who will be ensuring that nurses work effectively at Religious Healthcare (Quality of care, 2006): (a) Quality of Life and Resident Care Ensure that all the nursing services are thoroughly evaluated, planned and  implemented so that it could maximize both quality of care and resident quality of life. Ensure that programs related to social services are thoroughly evaluated, planned and subsequently implemented so as to meet social and psychological preferences and the needs of residents with the aim of maximizing quality of care and quality of life. Macke sure that programs related to food services is thoroughly evaluated, planned and implemented to meet nutritional needs of the patients within health organization for the sake of maximizing both quality of care and quality of life. Ensure that programs related to therapeutic activities are thoroughly evaluated, planed and implemented so as to meet the interests of the patients so as to maximize the quality of care amid the quality of life. The nurse in leadership will be responsible for ensuring that information management programs is evaluated, planned and implemented so as to arrive at documentation requirements. Make sure that Residential Rights are integrated with every aspect of resident care. Always ensure that the facilities within the health organization comply with local, state, as well as federal regulations and stipulated standards. Monitor, identify and ensure that the quality indicators are utilized with the aim of maximizing effectiveness in services delivery to patients. Ensure review, development and implementation of the resident procedures and policies. Make sure that the health facilities within the organization are in par with local state and federal regulations and standards (Long Term Care, 2010). (b) Human Resources Nursing Home Administrators within Religious healthcare shall facilitate the process of communication between the staff and management through counseling and coaching. Shall be ensuring that all the programs pertaining human resources are evaluated, planned and implemented to meet cultural diversity of the patients. Responsible in monitoring of programs, development and implementation of programs with the sole aim of benefitting the staff. Carry out investigations to make sure that human resource management programs and policies are planned and implemented in accordance with the federal laws regulations and entities. Developing and implementing of employee safety and health programs so as to provide good working environment Developing, monitoring and implementing, recruitment, evaluation, development, provision of resident services to the nurses within the health organization so as to  ensure job satisfaction. (c) Finance Utilizes f fiscal resources through effective management and development of annual operation and development of capital budgets. Extensive implementation and development of financial system, procedures and policies to monitor and evaluate financial performance for instance resident trust and account payable. Implement, interpret and with financial aspects of any contractual agreement such as consultative services, vendor, managed care and organized labor. Management of reporting systems and financial audit such as information systems, charitability and cooperate compliance. Ensure that all the facilities records are highly protected for instance risk management and insurance coverage. Facilitate the education and training of staff in areas related to the financial management. (d) Atmosphere and Physical Environment Shall be ensuring hat systems for improving and maintaining buildings, equipment and grounds are evaluated, planed and implemented accordingly. Provision of attractive and clean facilities and conducive environment for patients and the staff. Monitoring the environment to ensure that safety programs are implemented for safety, welfare and health for visitors’ staff and patients who attend health organization. Residents right integration with much emphasis on facility environment. Ensuring that the policies, implementation and developments comply with the environmental procedures and policies. Making sure that the facilities within the health organization complies with the local, state, as well as federal regulations and standards such as the Life Safety Code, CMS, OSHA and ADA. Implementation and development of comprehensive preventative maintenance programs. (e) Management and Leadership Ensuring that all the policies and procedures are developed in compliance with the governing entities and directives. Ensuring that all the policies and procedures are in compliance with the local, state, as well as federal rules and regulations. Evaluate, monitor and observe the impacts of the entire facility’s programs, procedures and policies so as to fulfill administrative responsibility such as license and professional  responsibility. Carry out administrative review of survey impacts so as to come up with appropriate impacts such as Informal Dispute Resolution documentation, plan for correction and no response. Carry out education of nursing home board in respect to their responsibilities and roles and pay attention to their daily actions to ensure that they adhere to the regulations and by-laws. Carry out the administrative oversight of the entire survey process. Be a team leader in professional development activities. Provide leadership skills for key staff and management team. Manage the resources and ensure that they are adequate so as to promote quality of life and comprehensive marketing. 3.0 Performance dimension that Religious Health Care could use to improve overall institutional performance The major goal of improving individual or institutional performance in the healthcare organization is to provide sustainable and quality services for the clients. Health system in this regard is a large umbrella, which covers people, organizations and the measures, which is strived for maintaining, restoring, or promoting health. Therefore, improving of the performance of such general elements of the health system will ultimately contribute to positive health outcomes. Performance dimension is the process within the health organization through which the performance of system, organizations and workers are set up with the aim of improving quality and performance or success and strength of the healthcare system. It is the continuous and systematic process through which the outside stakeholders judge the performance of a given health institution. The stakeholders (external environment, health workers, organization, community and clients) identify strengths and gaps so as to identify root causes using tools for exploration of factors, which in essence determine performance. There are various strategies through which the Religious Healthcare could do to improve the overall institutional performance (Everybody’s business, 2007): Consider context- clients, health workers, organization, and community and external environment The management team of Religious Healthcare must understand that the community and external environment plays a vital role towards the success of the organization. This includes the perspective of health workers or employees, the community, the clients and the organizational structure  served by the organization. As the managers get familiar with such external and community factor, the desired performance will be contributed. Research shows that there are many variables, which determine the ability of health organization individual employees and teams to perform within an organization. While some of the factors are beyond control, the positive steps by the healthcare groups or organizations however can improve most of them. Some of the factors include the following: Social norms such as the ethnicity, religion, class culture and gender Accreditation or Licensing processes or requirement. Local and national infrastructure such as sanitation, water, telecom, energy and transportation. Unpredicted change in political in local and national government. National standards, regulation, policies and the scope of work. Identification of strengths and gaps This involves the process through which the Religious Healthcare can possibly improve the performance by defining the desired performance, assessment of quality and performance and comparison of the various levels with the intention of establishing the strengths and weaknesses. Successful organization usually uses international or national standards and guidelines for setting up the desired standards. Such cooperative work for definition of performance is necessary especially when it comes to building consensus amongst stakeholders and the achievement of the desired goals. It also acts as an initial stage of the evaluation plan that determines lies out to be rated before and after interventions (Everybody’s business, 2007). Identifying performance of the health care organization will adequately become simpler when compared using different levels of performance. Evaluation and monitoring of the progress The Religious Healthcare can steadily monitor the progress of the performance through evaluation and monitoring so as to spot any changes in the performance gap. It is however necessary to spot changes at each and every step of the process so that any adjustment can be made in the course of the progress. For example, if a certain employee does not perform, as she/he is required, appropriate measures can be taken to rectify the situation. To  achieve such, the management should develop an evaluation plan which will then be integrated into the workplace process to act as a continuous feedback tool used to measure changes and quality within the Religious Health Education. Final judgment should measure against the level performance amongst the workers and specifically determine the gaps in gender equality have been strengthen and closed due to intervention. It should also delineate the broader outcomes like increased productivity or improved health outcomes (Competing Values of Emergen cy Department Performance, 2004). 4.0 Performance Measures Religious Healthcare could use to Evaluate Nursing Staff Performance in its Emergency Room The effectiveness of emergency department to responds to critical needs of the patients is very important. To respond to the current dynamic environmental changes in the healthcare system, emergency departments should be very flexible and ready to adapt flexible changing models of health care delivery. Cross-sectional survey methods can be used to analyze and describe the performance of the nurses in the Religious Healthcare. Two groups (of stakeholders) will be necessary during the evaluation: community stakeholders (paramedics and homecare) and hospital stakeholders (managers, nurses and physicians). Estimates of the design effect and sample size will be used in determining the realistic number of the prospective sampling units. Descriptive statistics will then be used to analyze characteristics and to make the comparisons of the outcomes in each section. 5.0 Strategies Religious Health Care could implement to enhance its public image and increase market share To increase its performance and win the market share, there are number of steps, which the Religious Healthcare could use. Foremost is the strategic planning. Strategic planning provides the basis of good foundation to the entire health program. Effective planning will ultimately help the Religious Health organization to improve performance. (Making Health Communication Programs Work, 2010): Become aware of the critical health issues, which need to be addressed. Set priorities which will be the foundation of the progress of the organization Derive communication programs which is crucial for the smooth running of the organization Establish the role, which the communication plays in the health communication. 6.0 Critical management  issues, purpose, functions, and performance measures of different departments within healthcare organizations The recent changes in the nature of the healthcare organizations like meeting strict guidelines, improving the quality of care and pressures to reduce cost has forced many health organizations to reconsider how they evaluate their performance. The most effective systems in the organization align organizational resources and units as well as integrate the initiatives. Therefore, three areas that needed to be addressed in the organization’s needs (Casta,1999): To guide a given health organization to a particular direction To effectively manage all the resources needed to travel in such direction To operate all the processes which make the particular health organization work. References Casta, K. (1999). Performance Measurement in Healthcare. Retrieved on November 29, 2013, from http://www.qualitydigest.com/may99/html/body_health.html Competing Values of Emergency Department Performance: Balancing Multiple StakeholderPerspectives. (2004). Retrieved on November 29, 2013, fromhttps://www.ncbi.nlm.nih.gov/pmc/articles/PMC1361037/ Everybody’s business: strengthening health systems to improve health outcomes: WHO’sframework for action. (2007). Retrieved on November 29, 2013, fromhttp://www.who.int/healthsystems/strategy/everybodys_business.pdf White, K. R., & Griffith, J. R. (n.d.). The Well-Managed Healthcare Organization Seventh Edition. Chicago, Illinois: Health Administration Press. Etheridge, L. (n.d.). Long Term Care. (2010). Retrieved on November 29, 2013, fromwww.achca.org/content/pdf/LTCPLC_Core_Func-R_6-07lw.pdf Making Health Communication Programs Work. (2010) Retrieved on November 29, 2013, fromhttp://www.cancer.gov/cancertopics/cancerlibrary/pinkbook/page5 Martin, J. (2001). Team Performance in the emergency room: assessment of inter-disciplinaryattitudes. Retrieved on November 29, 2013 fromhttps://www.ncbi.nlm.nih.gov/pubmed/11334690 Optimizing Performance and Quality. (2012). Retrieved on November 29, 2013, fromwww.intrahealth.org/ files/ media/ optimizing-performance-and-quality/OPQ_FINAL.pdf Quality of care: a process for making strategic choices in health systems. (2006). Retrieved onNovember 29, 2013 from http://www.who.int/management/quality/assurance/QualityCare_B

Analysis of Organizational Change Outcomes

Analysis of Organizational Change Outcomes An Analysis of Understanding Change in Organizational Outcomes-Article in Journal of Management Problem Addressed by the Study The study suggests that experimental research designs are not suitable for examining change in organizations because they require a lot of resources, are badly timed, and due to ethical reasons (Arvey, 2011).Advertising We will write a custom article sample on Analysis of Organizational Change Outcomes specifically for you for only $16.05 $11/page Learn More Sexual harassment is a strong instance of this issue since it can be both legally and ethically wrong to hold back harassment learning and related organizational interventions from a portion of the population to be utilized as a control group (Arvey, 2011). Thus, organizations often investigate sexual harassment involvements by making surveys to evaluate the incidence of these behaviors before and after the execution. Survey responses though are prone to several subjective factor s that affect the soundness of their interpretation. Surveys are especially influenced by response distortion, communication customs and memory ability of the subjects, measurement, reactivity, and phrasing of the questions (Arvey, 2011). In addition, interpretation of survey results can be perplexed by risk of internal and external accuracy presented by historical influences, maturation, non-response preconceptions, etc. Despite the fact that various approaches have been advanced for reducing these threats to validity of surveys such as the internal referencing method, these approaches cannot take care of all the potential influences of personal factors on survey responses. As a result, additional measures are required before valid findings are drawn from survey investigations. This article discusses methods that can be employed to examine whether a change in the average of a variable is a real change or a result of subjective influences on survey responses (Arvey, 2011). These app roaches have been examined in relation to sexual harassment in the US military during seven year duration. In particular, the study sought to find out whether the reported drop in incidences of sexual harassment in the military resulted from behavior change or it was just caused by change in the responses of the subjects. Stakeholders in the Research The stakeholders in this study are researchers and organizations in general. Researchers will benefit from the research as they will know the effectiveness of surveys in generating valid responses from subjects and the methods they can employ to ensure that such responses are not affected by respondent’s subjective factors. This will ensure that whenever surveys are used to generate information they will generate accurate information and data from which valid conclusions can be drawn. The other group of stakeholders in the research study is the various types of organizations (Waldo, 2008). The idea of change is very important in organizational settings and these entities usually administer surveys to measure incidences of various change variables.Advertising Looking for article on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, the validity of these surveys cannot be guaranteed because of the subjective influences on subjects’ responses. Thus, evaluating the effectiveness of the various methods available for reducing this subjectivity would help in ensuring that change surveys yield only valid results (Waldo, 2008). The Data Collected and How it was Measured The data for this study was based on a 2008 survey administered to members of the US armed forces. The data questionnaires were given to respondents who consisted of members of the US Department of defense who had been actively engaged for at least the last half year. The study employed a non-standardized stratified random sample in a bid to obtain adequate sample si zes for the targeted populations. The study subjects involved both men and women unlike in past studies where samples included women alone. To measure the sexual harassment variable, the study used the Sexual Experiences Questionnaire. This form of questionnaire has been employed extensively in the assessment of the prevalence of inappropriate gender connected behavior in the past few years (Antecol, 2003). The questionnaire comprises of a four-factor model. The four variables covered were sexist behavior, unsolicited sexual attention, offending behavior, and sexual duress. The study measured the responses based on a four-point Likert scale. The responses ranged from never to very often. Quantitative vs. Qualitative This study was quantitative in nature. The research employed quantitative techniques to analyze the responses to the study variables. This entailed calculation of means, standard deviations, as well as correlation coefficients between the variables that were being invest igated. Other measures used were covariance, variance, and standardized root mean square. For levels of significance, the study utilized the F-test. Hypothesis The research employed two hypotheses, hypothesis 1 and hypothesis 2. Hypothesis 1 stated that responses to the sexual harassment questionnaire are influenced by subjective factors of the respondents. Hypothesis 2, on the other hand, stated that responses to the sexual harassment questionnaire are not influenced by the subjectivity of the respondents. The first hypothesis was an alternative hypothesis while the second one was a null hypothesis. The research used the F-test with a 95 percent confidence level to test the null hypothesis. If the null hypothesis was wrong by over 5 percent it would be rejected. In contrast, if the null hypothesis was wrong by less than a 5 percent margin it would be accepted.Advertising We will write a custom article sample on Analysis of Organizational Change Outcomes specifically for you for only $16.05 $11/page Learn More The Dependent and Independent Variables In this research, the dependent variable was the change in sexual harassment behavior among members of the US armed forces. Conversely, the independent variable was the cause of the change in sexual harassment behavior. That is, was the cause related to the research approach or instrument or a real change in behavior? Data Analysis To analyze the research data, the study employed several approaches including univariate, bivariate, and multivariate analysis. Univariate analysis was used to depict variables such as the study populations and sample constituents among others. In contrast, bivariate and multivariate analyses were used to study the relationship between the research variables. Multivariate analysis methods employed included calculating the means and standard deviations of the responses, determining covariance, and regression analysis. Scatter graphs were also utilized to depict t he relationship between the key variables. Research Findings The aim of this study was to investigate the methods for understanding change in organization outcomes. Though crediting the decline in sexual harassment to organization efforts is obviously appealing, the study results indicates that the significant decline in these behaviors is not completely as a result of measures taken by organizations to curb it. This finding is based on the study’s investigation of the association between sexual harassment incidences and organization interventions to reduce the behaviors. Further, the study revealed that incidences of sexual harassment in organizations have not changed significantly as implied by earlier investigations into the subject. What have changed instead are organizational members’ responses to cases of sexual harassment. Additional Research Questions The present study sheds light on the impact of subjective factors on survey responses. Specifically, it shows h ow change in organizational members’ reaction to cases of sexual violence can influence survey results despite the fact that incidences of sexual harassment have not reduced. Potential research questions arising from this research are the causes of change in organizational members’ responses to incidences of sexual harassment and the most effective ways of measuring such incidences. References Antecol, H. (2003). ‘‘Does sexual harassment training change attitudes? A view from the federal level.’’ Social Science Quarterly, 84: 826-842.Advertising Looking for article on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Arvey, A. (2011). ‘‘Using surveys to assess the prevalence of sexual harassment: Some methodological problems.’’ Journal of Social Issues, 51: 117-138. Waldo, C. (2008). ‘‘The sexual harassment of men? Exploring the concept with theory and data.’’ Psychology of Women Quarterly, 20: 527-547.

The Use of Modern Innovations in the Production of Commodities

The Use of Modern Innovations in the Production of Commodities The main problem raised includes that of the use of machinery and modern innovations in the production of commodities (Marx, 1906). The author strives to bring out an argument that is crucial in identify and clarifying whether the use of machinery has, in any way, helped in improving working conditions.Advertising We will write a custom book review sample on The Use of Modern Innovations in the Production of Commodities specifically for you for only $16.05 $11/page Learn More According to the author, the capitalist system is where the employee works for few hours while using machines in the workplace (Marx, 1906). In addition, the employees produce more when using machines and yet they receive little pay for their work (Marx, 1906). The author’s argument focuses on the discussion that machines can be regarded as a means with which capitalists produce surplus value. Another key argument raised by the author focuses on the mode of production, both in th e manufacture and the modern industry (Marx, 1906). The author contends that the revolution in the production mode starts with labor power in the manufacture while, in modern industry, it starts with the instruments that deal with labor (Marx, 1906). Another conclusion that the author makes in the text includes the argument that machines perform the same duties as those performed by human beings (Marx, 1906). As discussed by the author, the modern industry considers machines as the key tools to be used in the production of goods. The modern world has developed to such an extent that machines can be used in the production of other machines (Marx, 1906). The author gives a historical account of the development of machines over the years (Marx, 1906). The author concludes that the number of implements that can be used by a human being tend to be limited to the body organs. Thus, a human being may not be capable of operating many machines at the same time (Marx, 1906). On the invention, as well as advancement of machinery, the author states that, in Germany, there had been attempts to have two spinning wheels work with a single spinner (Marx, 1906). However, this turned out to be impossible.Advertising Looking for book review on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The author contends that it is the discovery of a treddle spinning wheel that had two spindles and other discoveries, which had an effect on machinery development (Marx, 1906). The author discusses the various ways through which machines could be driven in industries. For example, the Arkwright throstle-spinning mill could be turned by water. The text also explains the invention of the prime mover, which could be driven by both water and coal and whose power could be controlled by humans (Marx, 1906). The author contends that the conversion of tools from manual to mechanical implements played a crucial role in the advance ment of the machines (Marx, 1906). This is because the motive mechanism could be driven by other machines, hence allowing it to drive more machines than in the past (Marx, 1906). The author concludes that, in a machinery system that can be regarded as real, machines of various kinds supplement each other in the production process (Marx, 1906). This enhances the division of labor in the manufacturing process, whereby various machines and various workers operate the machinery at various stages in the production of a commodity (Marx, 1906). Another issue that the author has tackled includes how the machines supply the materials to each other in the production process (Marx, 1906). This is especially the case in commodities, which require various machines in their production. According to the author, the essence of the factory system is to increase production in the industries and ensure maximization of profits (Marx, 1906). Reference List Marx, K. (1906). Capital: A Critique of Politic al Economy. New York: Modern Library.