Psychiatric Nursing Essay Example for Free

Psychiatric Nursing Essay The subject is a 52 year old divorce Caucasian female, of Poland origin, and has lived in the United States for over 20 years. She had been a patient at Tewksbury Hospital since July 2011. She reportedly has a long history of bizarre and impulsive behavior, but has had a steady decline since her divorce in 2004. The patient denies history of taking medication or hospitalization for mental illness. There is no history of mental illness in the family. The subjects states, â€Å"My work is very unique. It’s inspirational spiritual work. I work as a self- healer. I do not need to see a physician for any diseases.† She went on saying â€Å"I have experienced terrible aggression. I am a psychologist. I can do many professions which I do not wish to discuss.† The subject lives in a house in the Boston area, where the rooms are rented and they share a common kitchen. She violated a no-harassment order against another residential by coming into the common kitchen, picking up a knife, and startled the alleged victim. She denies SI/HI. She said she had thoughts of â€Å"going to sleep†, but has no plan for SI. She denies trauma, physical abuse, sexual abuse/ rape. She started smoking at the age 12, 20/day. She was admitted to Tewksbury Hospital with a legal status 15, and then later changed to 16c and 8. She was diagnosed with Axis I: Psychosis NOS and Adjustment disorder (unspecified), Axis II: Deferred, Axis III: right shoulder pain, Axis VI: Homeless, limited community support, GAS: 35. Signs and Symptoms Psychosis is a serious psychiatric disorder in where there is a gross disorganization of the personality and marked disturbance in reality, testing and the impairment of interpersonal functioning and relationship to the external world (Townsend 2009). It may cause a person to experience delusions, hallucinations, disorganized speech, grossly disorganized or catatonic behavior. Psychotic Disorder Not Otherwise Specified 298.9, is used in diagnosing patient when their symptoms to not meet any of the psychotic disorder. Multiple examples would include: 1) delusions with periods of overlapping ME, 2) post-partum psychosis, 3) psychotic disorders with less than one month duration with no remission, 4) psychotic disorders with unknown etiology, 5) persistent auditory hallucination. Adjustment Disorder is a psychological response to an identifiable stressor or stressors that results in the development of clinically significant emotional or behavioral symptoms. The symptoms must develop within three months after the onset of the stressor(s). Unspecified Adjustment Disorder may be used as a diagnosis if the patient cannot be classified into a specific subtype of Adjustment Disorder. The patients have maladaptive reactions to stressors, and they may include: physical complaints, social withdrawal, or work or academic inhibition.

Hydropower as an Alternative Energy Source Essay -- Water Power Energy

Hydropower as an Alternative Energy Source Water provides a very valuable resource. We use dams built to run water through turbines and produce electricity. There are many advantages and disadvantages to hydropower, though there are more advantages. It is reasonable inexpensive to maintain, and is a clean source. There are issues with dams blocking fish swimming in the river, but there are ways to help them. Hydropower is well balanced between the electricity needs and the needs of the environment. Hydropower makes up 90 percent of the United States’ energy from a renewable source. It is the nation’s largest renewable resource. People have built dams since ancient times to control the water. Waterwheels have been used for centuries to help people with their everyday needs, and now they can be used to produce electricity. Many large dams worldwide have turbines (modern day waterwheels), which produce large amounts of energy. These dams account for 40 percent of all energy produced by hydropower (Nersesian, 290). When a dam is built a reservoir collects behind it, which also collects rainwater. The reservoir allows us to control the amount of water that flows through the dam and lets us still have a steady flow of water, even during years with less rainfall. The dam itself has spillways to control the amount of water leaving the dam. One major problem with dams is the affect they have on migrating fish traveling up and down the rivers. Many dams have special fish ladders to allow the fish to pass through (Today, 2001). Of course the biggest advantage of hydropower is that it is renewable. Also it is clean, meaning it does not throw a lot of chemicals into the air and it does not produce any waste. Hydropower can also be produc... ...earch.atomz.com). At the moment only 3 percent of the nation’s 80,000 dams are producing hydropower (Today, 2001). If we could install more turbines into dams then we could rely more on hydropower then other more damaging resources. Over all water has the potential to become a crucial source of power. References Advantages and Disadvantages of Hydropower. (2005). Retrieved July 30, 2007, from http://www1.eere.energy.gov/windandhydro/hydro_ad.html A Short Course in Hydro Sciences. (2004). Retrieved July 29, 2007, from http://www.british-hydro.org/infopage.asp?infoid=184 Hydropower Today. (2001). Retrieved July 30, 2007, from http://www.hydrofoundation.org/hydropower/index.html Nersesian, R. L. (2007). Biomass. In Energy for the 21st Century: A Comprehensive guide to conventional and alternative sources (pp. 290-297). United States of America: M.E. Sharpe.

Nietzsche on Power

The rise of science placed a strain on religion’s ability to retain its credence. Science had demonstrated an unprecedented ability to explain concepts that were once mysteries. This ability began to efface the dominion and power of the Christian God, and this led to the existentialist idea that man lives alone in the world and must rely only on himself. According to Nietzsche, this occurrence places power squarely in the hands of man, and the possession of this power leaves him with the ability to exert it over himself as well as others. One of the main ideas behind Nietzsche’s works is that the human individual constantly intends and strives toward wielding this power over others.Even actions that appear altruistic are really sparked by a rooted desire to control the person for whom the act is performed. Nietzsche advocates the fundamental egoism of all persons, declaring the focus of all human conceptions to be centered on the desire of that particular individual to dominate in a given situation. Even the evolutionary aspects of man’s position within the environment manifests the individual’s need to wield power: growth from youth to adulthood involves an increase of power and a decrease in subordination; the desire for upward social mobility represents this as well.According to Nietzsche, the need for power is an instinctive drive that is the end for which all pleasure-seeking actions strive. Yet Nietzsche also identified a need that humans have to control themselves—and this he conceived as the desire for internal power. Here is where Nietzsche’s truest interest in power lay. These themes can be demonstrated in his use of aphorisms and elaborations of these throughout his works Daybreak, the Gay Science, Beyond Good and Evil, and the Will to Power.The Judeo-Christian antagonism (indeed the antagonism of all religions) represents one example on earth of the power relations (struggle) of which Nietzsche writes. In Da ybreak, he writes: â€Å"the ship of Christianity threw overboard a good deal of its Jewish ballast† (40). Ironically, the idea represented in the aphorism â€Å"God is dead† describes the modern scientific supplanting of the Judeo-Christian view that God is ultimately responsible for the molding of the individual (Zupancic, 6).The scientific explanations of the universe—the Copernican revolution which challenged and toppled the geocentric view—weakened the idea that the anthropomorphic God was any longer (or ever was) in charge of the destiny of the universe. Essentially one of Nietzsche’s â€Å"power relations,† this struggle left each individual entity on the earth dependent on its own actions to take it through time. This has become one of the catalytic ideas that gave birth to the notion of internal power that drives man. This power has been expressed by Nietzsche in the form of self mastery, which develops in a complicated cycle, both as a result of and in accordance with the instinct. Though this important instinct arises out of the inward self-creation of the man, Nietzsche also acknowledges another type of instinct that drives men toward a different kind of power: domination.In the work The Will to Power Nietzsche points out the symbolism that can be found in the how states and societies have been constituted. The drive for power, he writes, undergirds the hierarchical nature of the organizations within each state. Societal classes demonstrate ways in which people have succeeded in gaining power over others.This again identifies another concrete example of power relations within the human world. The members of higher classes (which have acquired wealth) dominate in a situation where the other members of society look to them for their wages. Money represents buying power, without which people cannot live. By this reasoning, individuals who acquire their wages from these powerful members of the upper class look toward these moguls for their very sustenance. This is the manifestation of the power that, according to Nietzsche, all men instinctively seek.Yet even in this example where people appear to seek mastery over others, one can detect an example of the desire for internal power. Persons who must do the bidding of the rich in order to gain hold of the buying power that facilitates their continued existence—these persons recognize that others exert power over them. Their desire for upward mobility represents a desire to have that control returned to them, and this appears to be possible only simultaneously with having the power to control others. This can thus be seen as a dual drive toward dominance and independence.In Nietzsche’s opinion it is this self-mastery that represents the truest power. The picture of the ascetic monk who denies himself physical and aesthetic pleasures for the purpose of subduing his desires and mastering himself demonstrates more power than the w arriors who plunder other tribes and nations. On a deeper level, Nietzsche describes the inner workings of the human mind as a conflict of several wills that compete for power within the individual.He writes the following: â€Å"Suppose nothing else were ‘given’ as real except our world of desires and passions, and we could   not get down, or up, to any other ‘reality’ besides the reality of our drives–for thinking is merely a relation of these drives to each other† (Beyond, 36). People’s wills (or desires) often conflict with each other, and thoughts, Nietzsche explains, are the vehicles of the desires; it is via thought that desires identify themselves, and the mind is their battlefield. The ability to master oneself is essentially the ability of one thought to rise up and become the dominant will, mastering all the others.Nietzsche expresses this idea also in his book Beyond Good and Evil, the title of which is essentially a descri ption of the heights attained by those who have achieved the highest level of self mastery. He writes that such a person becomes â€Å"the man Beyond Good and Evil, the master of his virtues, the superabundant of will† (Beyond, 212). His will to create himself overflows, and he finds his own way toward morality and virtue through his own journey of self discovery.This journey involves a complex interplay of consciousness, subconsciousness, and instinct. Instinct comes about through a process in which consciousness of the outside world gathers knowledge that is taken in and absorbed into the mind in a kind of internalization process. The depth at which these internalized principles rest within the individual causes them to rank higher than the prevailing principles of the day. And the fact that the individual creates them him/herself places him or her in the powerful position of self-master.The hierarchical nature of the instincts themselves determines a way in which Nietzsche classes men according to their degree of control over themselves. The person who has attained an existence beyond good and evil is said to be supramoral, and this is the one who has fortified his internal power. It is in comparison to this person that Nietzsche is driven to classify lesser men. Such men are those who might be seen as stuck in the routines of life. They are bound by a herding instinct that is inherited rather than created.This hereditary instinct comes into the possession of not one but a plethora of individuals whose behaviors begin to demonstrate that they can no longer accurately be called individuals. They possess no mastery over themselves that allows them to create their own being with its own virtues and morals to dictate or inform their actions. Instead, their actions and motives are carbon copies of a million others who have, like themselves, passively accepted the norms of their society.Nietzsche’s idea of self-mastery and individualism is again mad e visible in his declaration that societies have caused passions to be laid to rest, whereas individuals who have distinguished themselves by developing internal power have contributed to the progress of the human race. He expresses this idea in the passage,Nowadays there is a profoundly erroneous moral doctrine that is celebrated especially in England: this holds that judgements of ‘good' and ‘evil' sum up experiences of what is ‘expedient' and ‘inexpedient.' One holds that what is called good preserves the species, while what is called evil harms the species. In truth, however, the evil instincts are expedient, species-preserving, and indispensable to as high a degree as the good ones; their function is merely different (The Gay Science, 74).Even evil persons, Nietzsche explains, have done more good for humanity than society itself with all its conformity and low-tiered hierarchical power. He argues that even powerful (though evil) individuals have given ot hers something worthwhile: they have provided the means of comparing and contrasting between extremes in ways that perform dialectically to take knowledge and morals to higher heights. These persons who have instinctively created their own morals through a systematic mastery of themselves give more power to humanity than those who conform and expend no energy in the pursuit of more powerful selves. The empowered individuals have done this through adding to the variety of knowledge (of good and evil) and creating new avenues and alternatives for self-mastering persons.Nietzsche’s regard for what he considered the power of the self-mastering individual eclipsed that of what he viewed as the general power struggle that often ensued from power relations. The self-made individual demonstrates an industry through which he is able to create his own morals and fabricate the instinct that will lead him toward those morals. Such a man Nietzsche considers to have transcended good and ev il by entering into a morality created at first through consciousness, but later sublimely through the subconscious. This man, in Nietzsche’s opinion, has truly achieved power of a type that goes beyond the mere control of others, as it has attained the much more difficult goal of self-control.Works CitedNietzsche, Friedrich. Beyond Good and Evil. 1886. trans. R.J. Hollingdale. New York:    Penguin, 1973.Daybreak: Thoughts on the Prejudices of Morality. (Cambridge Texts in the History    of Philosophy. Cambridge: Cambridge UP, 2003.The Gay Science: with a Prelude in Rhymes and an Appendix of Songs. New York:    Vintage/Random House, 1974.The Will to Power. 1888. trans. Walter Kaufman and R.J. Hollingdale. New York:   Ã‚   Vintage Books, 1967.Zupancic, Alenka. The Shortest Shadow: Nietzsche’s Philosophy of the Two (Short Circuits). Cambridge: MIT, 2003 Nietzsche on Power The rise of science placed a strain on religion’s ability to retain its credence. Science had demonstrated an unprecedented ability to explain concepts that were once mysteries. This ability began to efface the dominion and power of the Christian God, and this led to the existentialist idea that man lives alone in the world and must rely only on himself. According to Nietzsche, this occurrence places power squarely in the hands of man, and the possession of this power leaves him with the ability to exert it over himself as well as others. One of the main ideas behind Nietzsche’s works is that the human individual constantly intends and strives toward wielding this power over others.Even actions that appear altruistic are really sparked by a rooted desire to control the person for whom the act is performed. Nietzsche advocates the fundamental egoism of all persons, declaring the focus of all human conceptions to be centered on the desire of that particular individual to dominate in a given situation. Even the evolutionary aspects of man’s position within the environment manifests the individual’s need to wield power: growth from youth to adulthood involves an increase of power and a decrease in subordination; the desire for upward social mobility represents this as well. According to Nietzsche, the need for power is an instinctive drive that is the end for which all pleasure-seeking actions strive. Yet Nietzsche also identified a need that humans have to control themselves—and this he conceived as the desire for internal power. Here is where Nietzsche’s truest interest in power lay. These themes can be demonstrated in his use of aphorisms and elaborations of these throughout his works Daybreak, the Gay Science, Beyond Good and Evil, and the Will to Power.The Judeo-Christian antagonism (indeed the antagonism of all religions) represents one example on earth of the power relations (struggle) of which Nietzsche writes. In D aybreak, he writes: â€Å"the ship of Christianity threw overboard a good deal of its Jewish ballast† (40). Ironically, the idea represented in the aphorism â€Å"God is dead† describes the modern scientific supplanting of the Judeo-Christian view that God is ultimately responsible for the molding of the individual (Zupancic, 6). The scientific explanations of the universe—the Copernican revolution which challenged and toppled the geocentric view—weakened the idea that the anthropomorphic God was any longer (or ever was) in charge of the destiny of the universe.Essentially one of Nietzsche’s â€Å"power relations,† this struggle left each individual entity on the earth dependent on its own actions to take it through time. This has become one of the catalytic ideas that gave birth to the notion of internal power that drives man. This power has been expressed by Nietzsche in the form of self mastery, which develops in a complicated cycle, both as a result of and in accordance with the instinct. Though this important instinct arises out of the inward self-creation of the man, Nietzsche also acknowledges another type of instinct that drives men toward a different kind of power: domination.In the work The Will to Power Nietzsche points out the symbolism that can be found in the how states and societies have been constituted. The drive for power, he writes, undergirds the hierarchical nature of the organizations within each state. Societal classes demonstrate ways in which people have succeeded in gaining power over others. This again identifies another concrete example of power relations within the human world. The members of higher classes (which have acquired wealth) dominate in a situation where the other members of society look to them for their wages. Money represents buying power, without which people cannot live. By this reasoning, individuals who acquire their wages from these powerful members of the upper class loo k toward these moguls for their very sustenance. This is the manifestation of the power that, according to Nietzsche, all men instinctively seek.Yet even in this example where people appear to seek mastery over others, one can detect an example of the desire for internal power. Persons who must do the bidding of the rich in order to gain hold of the buying power that facilitates their continued existence—these persons recognize that others exert power over them. Their desire for upward mobility represents a desire to have that control returned to them, and this appears to be possible only simultaneously with having the power to control others. This can thus be seen as a dual drive toward dominance and independence.In Nietzsche’s opinion it is this self-mastery that represents the truest power. The picture of the ascetic monk who denies himself physical and aesthetic pleasures for the purpose of subduing his desires and mastering himself demonstrates more power than the warriors who plunder other tribes and nations. On a deeper level, Nietzsche describes the inner workings of the human mind as a conflict of several wills that compete for power within the individual.He writes the following: â€Å"Suppose nothing else were ‘given’ as real except our world of desires and passions, and we could   not get down, or up, to any other ‘reality’ besides the reality of our drives–for thinking is merely a relation of these drives to each other† (Beyond, 36). People’s wills (or desires) often conflict with each other, and thoughts, Nietzsche explains, are the vehicles of the desires; it is via thought that desires identify themselves, and the mind is their battlefield. The ability to master oneself is essentially the ability of one thought to rise up and become the dominant will, mastering all the others.Nietzsche expresses this idea also in his book Beyond Good and Evil, the title of which is essentially a desc ription of the heights attained by those who have achieved the highest level of self mastery. He writes that such a person becomes â€Å"the man Beyond Good and Evil, the master of his virtues, the superabundant of will† (Beyond, 212). His will to create himself overflows, and he finds his own way toward morality and virtue through his own journey of self discovery.This journey involves a complex interplay of consciousness, subconsciousness, and instinct. Instinct comes about through a process in which consciousness of the outside world gathers knowledge that is taken in and absorbed into the mind in a kind of internalization process. The depth at which these internalized principles rest within the individual causes them to rank higher than the prevailing principles of the day. And the fact that the individual creates them him/herself places him or her in the powerful position of self-master.The hierarchical nature of the instincts themselves determines a way in which Nietzsc he classes men according to their degree of control over themselves. The person who has attained an existence beyond good and evil is said to be supramoral, and this is the one who has fortified his internal power. It is in comparison to this person that Nietzsche is driven to classify lesser men. Such men are those who might be seen as stuck in the routines of life.They are bound by a herding instinct that is inherited rather than created. This hereditary instinct comes into the possession of not one but a plethora of individuals whose behaviors begin to demonstrate that they can no longer accurately be called individuals. They possess no mastery over themselves that allows them to create their own being with its own virtues and morals to dictate or inform their actions. Instead, their actions and motives are carbon copies of a million others who have, like themselves, passively accepted the norms of their society.Nietzsche’s idea of self-mastery and individualism is again m ade visible in his declaration that societies have caused passions to be laid to rest, whereas individuals who have distinguished themselves by developing internal power have contributed to the progress of the human race. He expresses this idea in the passage,Nowadays there is a profoundly erroneous moral doctrine that is celebrated especially in England: this holds that judgements of ‘good' and ‘evil' sum up experiences of what is ‘expedient' and ‘inexpedient.' One holds that what is called good preserves the species, while what is called evil harms the species. In truth, however, the evil instincts are expedient, species-preserving, and indispensable to as high a degree as the good ones; their function is merely different (The Gay Science, 74).Even evil persons, Nietzsche explains, have done more good for humanity than society itself with all its conformity and low-tiered hierarchical power. He argues that even powerful (though evil) individuals have given others something worthwhile: they have provided the means of comparing and contrasting between extremes in ways that perform dialectically to take knowledge and morals to higher heights. These persons who have instinctively created their own morals through a systematic mastery of themselves give more power to humanity than those who conform and expend no energy in the pursuit of more powerful selves. The empowered individuals have done this through adding to the variety of knowledge (of good and evil) and creating new avenues and alternatives for self-mastering persons.Nietzsche’s regard for what he considered the power of the self-mastering individual eclipsed that of what he viewed as the general power struggle that often ensued from power relations. The self-made individual demonstrates an industry through which he is able to create his own morals and fabricate the instinct that will lead him toward those morals. Such a man Nietzsche considers to have transcended good and evil by entering into a morality created at first through consciousness, but later sublimely through the subconscious. This man, in Nietzsche’s opinion, has truly achieved power of a type that goes beyond the mere control of others, as it has attained the much more difficult goal of self-control.Works CitedNietzsche, Friedrich. Beyond Good and Evil. 1886. trans. R.J. Hollingdale. New York:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Penguin, 1973.—. Daybreak: Thoughts on the Prejudices of Morality. (Cambridge Texts in the History   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   of Philosophy. Cambridge: Cambridge UP, 2003.—. The Gay Science: with a Prelude in Rhymes and an Appendix of Songs. New York:    Vintage/Random House, 1974.—. The Will to Power. 1888. trans. Walter Kaufman and R.J. Hollingdale. New York:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Vintage Books, 1967.Zupancic, Alenka. The Shortest Shadow: Nietzsche’s Philosophy of the Two (Short   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Ci rcuits). Cambridge: MIT, 2003

The Age Of Exploration And Its Effect On Religion

The age of exploration was was an extremely essential part of history.The age of exploration led to countless advances in science. The age of exploration also led to vast expansions of countries territory and vastly increased their power. From the the people who explored the new land to the one who seized and controlled the land. All of this was essential for the age of exploration to exist. The age of of exploration all started for only three simple reasons. The first of these three reasons is because of Religion. Almost everyone of the rulers in Europe wanted people to convert to their religion. The age of exploration opened up new opportunities to achieve an expansion on their religion. Expanding their religion would be done by this because the more territory that one country has, would lead the country to increasing its population. Then from having a bigger population that same country would have more citizens had more citizens under same religion as the country. The second reaso n is for wealth, and everyone wanted to be more wealthy. The new land that was found brought a multitude of possibilities for fortune. From gold to new land for plantations, to more supplies for a country that was running out of supplies for their citizens. With even more plantations that could grow more crops than they could ever grow in their crowded countries that they already lived in. A countless number of people would be able to move to the land. The third reason for the age ofShow MoreRelatedNotes on Monarchy962 Words   |  4 Pages   | Renaissance | Reformation | Exploration | Absolute Monarchs | Renaissance | - Emphasis, causes, effects, specifics (Art: painting, sculpture, architecture, literature) Patrons | Gutenbergs printing press = Renaissance ideas spread... Religion = Art Pope wanted to make a new dome for sistine chapel. Michelangelo was asked to paint it. the pope needed $ to build so he sold indulgences. Luther was against this... 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The information we have on Vikings is not perfect, as history is shaped by those who wrote it, and tales of blood thirsty men from the North were written by the victims of Viking raids. In addition, much of what was written about the Vikings comes from the 13th century, after the Viking age. Also, it was mostly written by authorsRead MoreImpact Of Globalization On The Middle Of The Twentieth Century1480 Words   |  6 PagesIndia) were easi ly exploitable. There became a â€Å"race to the bottom† where companies tried to source which country could produce its product in the cheapest manner. Instead of taking advantage of people by enslaving them which was done during the Age of Exploration, poorer countries with little to no ability to be profitable independently were â€Å"invaded† by large companies and were influenced by international world powers. The IMF and the World Bank both used their influence of money and economic knowhow

D’Ann Penner received her Ph.D. from the University of...

D’Ann Penner received her Ph.D. from the University of California at Berkeley, where she studied belief and resistance among Cossacks, farmers and women in the formative years of the Soviet Union. Keith C. Ferdinand is a clinical cardiologist, who was previously the Medical Director of Heartbeats Life Center and Professor of Clinical Pharmacology at Xavier University College of Pharmacy in New Orleans, Louisiana. Overcoming Katrina: African American Voices from the Crescent City and Beyond, is a collection of 27 interviews of people who dealt with multiple issues of abandonment, evacuation, displacement, and having to rebuild their lives after Katrina. The authors have divide the book up in four different sections that split the†¦show more content†¦Throughout the book, there is a feeling of distrust with the narrators, because, like many others, they felt as if they had been betrayed and that the levees were not properly maintained. The authors back this theory with the 1924 incident when levees were blown up to flood the black neighborhoods, to save the predominately white ones. I do feel that instead of interviewing friends and relatives of co-author Keith Ferdinand, others should have been used to make it less of a personalized book for a group of individuals. I also feel that the authors should have provided the questions asked by the interviewer, leaving the book in it’s original transcription. For me personality, this was an excellent book and was an easy read, due to the fact that it flowed so well. You can place yourself in the shoes of each narrator and feel what they felt.as they went through this trying time in their life. The older narrators give the reader a lot of their lives and you really see their struggles to come up during a time of segregation and racism. These were educated individuals who came from average backgrounds. Through the eyes of the narrators you can visualize the neighborhoods they grew up in, you get a g limpse of what their family life was, and briefly go through Katrina with them. In the â€Å"Coming of Age† section you see life from the perspective of the youth in Katrina. Before Katrina these young men were plagued with a life of violence

Essay on CU4177 End Of Life Dementia Care2 - 1957 Words

CU4177 End of Life Dementia Care 1.1 Dementia is a progressive disease where an individual’s brain functions deteriorate and affects their mental capabilities. This disease is incurable which is similar to another terminal illness such as cancer. Symptoms of dementia will affect an individual’s memory leading to loss and confusing, language/ communication, understanding and judgement. Medication can be prescribed to help slow down the progression of symptoms. Within the more advanced stages the individual will commonly suffer from incontinence, limited mobility and limited communication usually the individual will not be able to use sentences just limited words. Other symptoms that worsen similar to those with a terminal illness are:†¦show more content†¦2.2 In the earlier stages individual’s may be able to express pain through verbal and non verbal communication, together the carer could recognise that they are in pain and a rough area of where this is coming from. This will enable carers to be able to provide medical intervention if needed I.e. Administering PRN paracetamol or seeking medical attention from a nurse/ doctor when required. Care givers should use clear questions when speaking to someone with dementia as it may take them a little longer to process what is being asked. As the dementia progresses the individual could be unable to communicate, but they may be able to express pain through noise I.e. screams, but these could be easily misinterpreted by care providers as a â€Å"normal† behaviour if these are regular occurrences. 2.3 When pain has been recognised by care providers, communication with the individual is important where possible dependant of their ability to be verbal and how much capacity the individual has to understand their pain. Care givers will continuously monitor and observe the individual for changes in needs and record these within the daily care notes within the care plan. Dependant on the type of pain will depend on what medical intervention will be best for the individual through advice from other health professionals. Health professionals offer support to care providers to work as a multi-disciplinary team

Accounting Disclosure And Economic Benefits -Myassignmenthelp.Com

Question: Discuss About The Accounting Disclosure And Economic Benefits? Answer: Introducation In accordance with annual report of the company for the financial year ending 30th of June 2017, following are the assets that the company has tested for the impairment loss or impairment charges if any during the period: Property Plant and Equipment Goodwill Loans and Advances Financial Instruments Other Intangible assets like computer software, core deposits, customer relationship, other acquired intangibles and trustee license. Other assets including accrued income, repayments already made by the company, debtors of the company from whom the payment is required to be received and deferred expenditure if any. The company has conducted the impairment testing in accordance with the relevant provisions of the accounting standards. In accordance with the provisions of the Australian accounting standard one hundred and thirty six on impairment of assets, the company is currently conducting the impairment test on an annual basis. At the end of each year and at each of the balance sheet date, the company assesses whether there are any indication that the value of the assets as stated in the balance sheet of the company is weakened. For the purpose of testing, the main emphasis is on the comparison of the recoverable amount with the carrying amount of the particular asset. Recoverable amount is the higher of the value in use and the net selling price. Value in use is defined as the present value of all the cash flows that are estimated for the future depending upon the useful life of an asset and the present value of the residual value of the asset at the end of its useful life. Net selling price is the selling price of the asset less the cost that is incurred to sell the product. Carrying amount is the amount of the assets which are stated in the balance sheet. The Company has also determined the cash generating units because of the fact that the cash flows to be derived from the assets cannot be derived separately (AASB, 2016). Yes, the company has recorded the impairment expenditures in the statement of the profit and loss account. As per the provisions of the accounting standard number one hundred and thirty six, the impairment loss is charged to the statement of the Profit and Loss account on one hand and on the other hand the impairment loss is charged to the value of the asset of the company and accordingly after deduction the carrying amount of the assets have been disclosed at the year end. Following are details for which the impairment expense has been charged (Company Official Website, 2017): S. No. Particulars Amount of Impairment Charges (In Million dollar) 1 Property plant and equipment 21.8 2 Loans and Advances 107.90 3 Financial Assets 0.3 4 Other acquired Intangibles 0.4 Following are the key estimates and assumptions that have been used by the firm for conducting the impairment testing: The assets will be tested for impairment at the end of the each year that is to say at the balance sheet date. In case of the property plant and equipment, the company has made the assumption that in case the carrying amount of the assets exceeds the recoverable amount, then the impairment loss will be recognized. As per the note number nine of the financial statements of the company, the impairment of loans and advances is made when there are chances of having the failure in the timely achievement of the repayment of the total amount which includes the principal as well as the interest on the outstanding principal. It is irrespective of the banking norms whether the loans and advances so given are due or has been outstanding for a period more than ninety days. In case of loans and advances, the impairment loss or the charges are made only when the company has the objective proof of having the loan portfolio in total loss. The company has also made the key assumption regarding the loans and advances and that is termed in the notes to the financial statement as the specific provision. Under this head, the provision is made only when there is the reasonable doubt on the collection of the principal and interest from the customer and then all the irrecoverable are written off or adjusted against the specific provision. It is done in the period in which the loans and advances so become irrecoverable. Company has made the head of the collective provision, where the individual loans which are not grouped earlier are regrouped under this head and the provision is made accordingly for the irrecoverable pertaining to the individual loans. Yes, although the company is in compliance with the relevant provisions of the accounting standard, but there is the subjectivity in the form of the different disclosure heads created by the company for bifurcating the impairment provision. Secondly, subjectivity is present in the estimation of the future cash flows on the basis of which the value in use is determined (Intelligent Investor, 2017). The first form of the subjectivity will confuse the investors of the company in understanding the impairment testing. The second form of subjectivity can lead the outcome to be distorted. It is because the estimation of the cash flows can appreciate the value of assets and can depreciate the value of assets. If in case it is not correctly determined then there will be the case where the value of the net block of assets is depreciating on one hand and on the other hand the companys net worth is deteriorating. I find somewhere it has confusion and at most of the times it is interesting. It is because it is different industry and the way they have dealt with the loans and advances is different. The insight is that the company is performing well in the estimation of impairment loss. It is because all the method that has been applied by the company is in total compliance with the provisions of the accounting standards. And the impairment testing is very fair and correct. In note number 22 of the financial statements, the fair value measurement has been described. Fair value is equivalent to the price that the company will receive when the company will sell the asset and the price at which the company will be able to complete its obligation. Fair values have been calculated by having the unadjusted market prices of the identical instruments of the market. There are other valuation techniques also where unadjusted market prices are not made available. These are Quoted market prices, techniques with observable inputs and technique with unobservable input. Economic reality means that the financial statements of the company shall present the true and fair view of the financial position and the financial performance of the company and basically how the company is disclosing the accounts and the key assumptions in the financial statements (Ely, 2015). In the former standard the liabilities of the company are not recorded in full on the face of the balance sheet of the company. It is to say that earlier only those liabilities are recorded in the balance sheet of the company that comes under the financial lease and the operating lease (Day and Stuart,2013). Due to this bifurcation the liabilities that come under the operating lease are required to be kept out of the balance sheet and are recorded as contingent liability off the balance sheet. Secondly, by having so bifurcation, the net worth of the company is understated and the banks and the financial institutions gives loan on that basis of only instead of considering the contingent liabilities. Thirdly, the proposed investors or the potential investors were on the idea that the company has the high net worth and offers the high earnings per share and does not even considers the contingent liabilities. Due to this very fact, the former accounting standard does not invoke the concept of the economic reality. The big statement that has been made by the Hans Hoogervorst is that the off balance sheet items consists of the 66 times greater than the debt reported on the balance sheet. It has generally happened in the earlier accounting standard. Under the former provisions, the liabilities in case of the operating lease are not liable to be recorded on the face of the balance sheet and thus records off the balance sheet (Singh, 2011). Due to this loophole, the company has started entering into the lease called operating lease. Under this lease, the lessee is not required to create the liabilities. It is because of the fact that the substantial risks and rewards are not transferred. Majorly the airlines have started entering into the lease and that too in operating one and have been recording the liabilities off the balance. Due to its accumulation over the period of lease, the amount becomes so higher that the total debt as recorded in the balance sheet counts as one third of the off balance sheet liabilities (Ma, 2011). The chairperson of the IASB has very categorically mentioned that there was no level playing field among the airlines. It has been said keeping in view the trend that the airlines have adopted over the period of time. Under the provisions of the former accounting standard, if any company enters into the operating lease then there will be the chances that the lessee company will not record the liabilities in relation to the financial obligations towards the lessor and shall record the same as the contingent liability off the balance sheet (Singer, 2017). Due to this privilege that the airlines company have sought and instead of entering into the financial lease or the rent agreement has entered into the operating lease agreement and have started mentioning the liability off the balance sheet which otherwise shall be mentioned as the actual liability (Gross, 2014). Now the competitor or new airlines which enters into the market will not be able to play like this and thus for some airlines the intra comparison is not possible in every meaning. Therefore, the chairperson has said that there was no playing field. Chairperson has simultaneously mentioned that the new accounting standard will not so popular with everyone. The major reason of the statement is that the companies which have been playing with their financial statements so long will naturally at first resist in the adoption of the relevant accounting standard and if when made applicable then they will resort to other form of hiring the planes or the machineries or any other asset depending upon the nature and size of the business like rent agreement, etc (Lim, 2014). Secondly, although the standard and its provisions are for the benefit of the investors, shareholders and other stakeholders of the company as it will bring out the economic reality of the company but the new standard will in some manner affects the way of doing of the business which is currently into the roots of the nature of doing business. Thirdly, the implementation of the new leasing standard will require the time as well as the cost which every company will resist and accordingly half of the listed companies which are into the leasing transactions will be greatly affected and will be out of the leasing transactions (Knubley, 2010; Moore and Nagy, 2013). Thus, in this manner the new leasing standard will be unpopular with everyone. The statement made by the chairperson of the IASB is very effective. The basic intent is very clear that by having the new leasing standard, the companies both lessor and lessee will be required to disclose the assets and liabilities in the balance sheet which in turn will help the investors and the other stakeholders of the company to take an informative and the better decision and that too in an efficient and effective manner FASB, (2016). Secondly, the new leasing standard will help the management of the company. It helps the company in the way that where any situation come where the company is required to make decision between two options as to whether to buy the machinery or to lease out, the company will be able to take an effective decision. References AASB, (2016), Impairment of Assets available at https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPjun09_01-10.pdf accessed on 23-01-2018. AASB, (2016), Financial Instruments: Recognition and Measurement available at https://www.aasb.gov.au/admin/file/content105/c9/AASB139_07-04_COMPoct10_01-11.pdf accessed on 23-01-2018. Company Official Website, (2017), Annual Report 2016, available on https://www.bendigoadelaide.com.au accessed on 23/01/2018. Day, R. and Stuart, R., (2013), New lease accounting proposal: what it means and what companies can do to prepare.Financial Executive,29(6), pp.11-13. FASB, (2016), New Guidance on Lease Accounting available at https://www.fasb.org/jsp/FASB/FASBContent_C/NewsPagecid=1176167901466 accessed on 21/09/2017. Ely, K.M., (2015), Operating lease accounting and the market's assessment of equity risk.Journal of Accounting Research, pp.397-415 Gross, A.D, (2014). The path of lease resistance: How changes to lease accounting treatment may impact your business.Business Horizons,57(6), pp.759-765. Intelligent Investor, (2017), Bendigo and Adelaide Bank (BEN), available on https://www.intelligentinvestor.com.au/company/Bendigo-and-Adelaide-Bank-Limited-BEN-249121 accessed on 23/01/2018. Knubley, R., (2010). Proposed changes to lease accounting.Journal of Property Investment Finance,28(5), pp.322-327 Lim, S.C., (2014), Market Recognition of the Accounting Disclosure and Economic Benefits of Operating Leases: Evidence from Borrowing Costs and Credit Ratings. Ma W, (2011), Impact on Financial Statements of New Accounting model for leases available at https://digitalcommons.uconn.edu/cgi/viewcontent.cgi?article=1194context=srhonors_theses accessed on 21/09/2017 Moore, S. and Nagy, A., (2013), CONTRACT STRUCTURING UNDER THE NEW LEASE ACCOUNTING RULES: THE CASE OF CUSTOM DESIGN RETAIL, INC.Global Perspectives on Accounting Education,10, p.81 Singer, R, ( 2017), Accountinq for Leases Under the New Standard, Part 1: Definition and Classification of Leases and Lessee Accounting.CPA Journal,87(8). Singh, A.,( 2011). A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules.International Journal of Contemporary Hospitality Management,23(6), pp.820-839.