Abstract

Abstract

Your Name (First M. Last)

School or Institution Name (University at Place or Town, State)

There exist different kinds of people in this world who face discrimination. Some of them are discriminated on the base of their caste, colour, creed and religion but there is another group of people who are avoided by society the most. This group is of the disabled people and they are being reminded that they are useless. People with disabilities endure discrimination and face social disparity throughout their lives. In this paper, the focus of attention is the disabled people and the society that treats them differently. Not all people have a similar attitude towards disabled people. In this paper, disabled people are being discussed as the target of the society (Cluley, ET, al, 2018). People with disability are subjected to hate. One harsh and heartbreaking example could be seen in Germany, when thousands of disabled were burnt for reducing the burden of the government. People with physical and mental issues behave differently than others that make them

In this paper, the attitude of society towards the disabled has been discussed. One of the most important components that have been pointed out in this paper is the enlighten people that they have to play for giving the confidence to the persons with disability. Another area that has been focused in this study is the utilization of language that could be used for assisting the struggle against the oppression. A few of the strategies and social models are being discussed i.e., non-radical social model. Language has the power to induce a change that would also guide the society how they have to treat physically and mentally challenged people. The author in this paper blames the society for turning the impairments into disabilities. Ideas, presented by various scholars are included in this study which claims that unless the attitude of society is changed disabled people cannot be free from the oppression.

It is the social diversity that draws a line between the disable and able people. Concepts of ableism and disableism proposed in this study are of great importance. Language plays a vital role in changing the ways of thinking of people. Words are one of the strongest tools for shaping the perception of society. This paper has been written for letting people know how their behaviour could turn the disability into ability. In this paper, the author has highlighted the fact that in society people are not concerned more with the negativity as generally it has been seen that rather than appreciating the positive elements (abilities) they focus on criticizing them for their disabilities.

The focus of this paper is to drag the attention of society so that they could move from disability to abilities. Social models have been used in this study that helps the enlighten people for proposing limitation attached to the term disability. It is the majority (non-impaired people) who turned the impairment of performing certain actions into disability and categorized them and the impaired people in two categories. The non-impaired majority claims that they are superior to disabled people. Categorization, done by the majority is the main cause of oppression that impaired people face throughout their life.

This study also includes actions taken by the authorities. It could be noticed that the government and the judiciary have played a significant for protecting the impaired people from any mental torture. Supreme Court of U.S reinterpreted the definition of the disability. Disability amendments and the Sutton Trilogy are the other main concepts that have been mentioned in this study (Harpur, ET, al, 2012). Veritably, it won’t be wrong to say that disability and society have a close relation. In this study, the author has mentioned many purposes though but one of the main aims of that such terms should be used that won’t discourage the impaired people. This paper promotes and encourages the use of ableist nomenclature. Emergences of both concepts (ableism and disableism) are being discussed in details and the role of society has been described. If a society is educated and trained to treat the impaired people with love, respect and the affection disability could be changed into ability.

There are very few societies that are on the way of transferring disability into ability. Societies in which people don’t keep in consideration language they are using for addressing and communicating with the impaired people are blamed and held responsible by the writer for oppressing the disabled persons. Capitalism has also being blamed by the author and the experts for increasing the distance between impaired and non-impaired people. Survival for the fittest is another theory that discourages the disabled peoples as in the Holocaust it has been witnessed that Hitler ordered to slay those who are not fit the survival.

Pau Harpur has claimed in this document that change in the language could make a huge difference and use of encouraging words would free the disabled people from the oppression that have always encountered. Choice of words would assist in turning disability into ability. There is a need to replace the discouraging words, used for physically and mentally challenged people with encouraging words that would not hurt the sentiments of the impaired people.

It is understandable that legislation needs to define disability, but this category is largely created and controlled by people such as doctors, mental health specialists and civil servants. These people drive the social change regarding disability what they should do is let the person with disability decide how to define themselves. Rather than focusing on the definitions set by the disability industry what advocates for disability rights should focus on is the human right violation by denying someone their human right due to a lack in one's physical and mental abilities. This is because of the differences between able-bodied and disabled not natural but socially constructed.

If the focus was shifted to fighting for denying human rights to someone due to their physical and mental disabilities, this will, in turn, increase more stakeholders in the issues. So by fighting this discrimination more and more, people can join in the effort as a lot of people face discrimination for multiple reasons every day. If the fight for advocacy was further improved and focused on different abilities, the advocates will be able to identify more benefits for the powers to be to intervene in this matter. If the policy is focused on people with disabilities and improves their livelihood than law makers will see it as good being done to a certain group of people rather than the whole community.

In conclusion, the writer has further summarized the whole discussion on how the phrase disability can be changed to ability. He states how people with disability are discriminated against and asks for reforms to introduce a cultural change towards this terminology. He further states that labelling leading to more discrimination and should focus more on using ableism as a method of referring to it. The writer further believes that by changing the language discrimination against disability would be less and would help in introducing a cultural change. This can only be done once the image of disability is changed within the eyes of the people who responsible for making legislation.

References

Cluley, V. (2018). From “Learning disability to intellectual disability”—Perceptions of the increasing use of the term “intellectual disability” in learning disability policy, research and practice. British Journal of Learning Disabilities, 46(1), 24-32.

Harpur, P. (2012). From disability to ability: Changing the phrasing of the debate. Disability & Society, 27(3), 325-337.

Abstract 2

Abstract 2

Your Name

School Name or Class

Inter-Relationships of Cholesterol with Cardiac Factors for Heart Patients

Abstract

Background:

According to the mentioned research, atherosclerosis is a prefatory type of heart disease that involves restricted blood flow caused by the formulation of cholesterol plaques in artery walls. It is asserted that most of the previous studies only elucidated the interconnectivity between evident cardiac facades that include diastolic and systolic blood pressure as well as meta-analysis, multiple and logistic regression etceteras, that in any case, cannot be considered as a pragmatic statistical technique for constructing psychological heterogeneous positive data. Moreover, it is also discussed that only a few researches evaluated the underlying relationship of cardiac diseases and cholesterol through a dual perspective that includes archetype of heart disease risk factor on cholesterol and other relevant factors, and the impact of cholesterol on myriads of cardiac factors. Therefore, in order to somehow fill the implied gap, the following research assessed the inter-relationship that reflects upon cholesterol through both dimensions by employing the device of real data set. Furthermore, the perceived impact of cholesterol on heart factors is also scrutinized.

Objectives:

The core objective of this study is to comprehend the effect of cholesterol from the cardiac risk factor’s perspective, in due course; two cardiac factors and cholesterol levels are utilized in the development of the evaluation model.

Method:

           In order to sift through the implications of selected parameters, the research employs a set of real data that comprised of 303 patients with cardiac complications. Moreover, the study encapsulates fourteen primary characters throughout the assessment process. The study considered Log-normal and Gamma distributions along with Statistical Joint Generalized Linear Models (JGLMs). 

Results:

Through observation of collected data set, the cholesterol level model was developed, and it is derived that female heart patients encounter higher cholesterol levels than men, (female P= 0.0013 > male P = 0.0012) and the level depicts an elevated tendency in older patients than younger ones. On the other hand, according to collected data, the cholesterol demonstrated a higher level in the patients with maximum higher heart rate (0.0877), or normal resting level of electrocardiographic (0.0107), or reversal defect of thalassemia (0.0466) and at the point of the fixed defect (0.0940) than any normal state. Similarly, patients diagnosed with heart disease and have an angiographic disease status (value 0) carry elevated cholesterol levels and less than fifty percent diameter narrowing value (P=0.0515) as compared to other patients. On the other hand, the cholesterol level variance is higher for a female cardiac patient (0.0265), which significantly surpasses the variance rate for male patients. The variance simultaneously augments with ST depression that could be accelerated through workouts and other physical activities. Additionally, the variance for maximum heart rate diminishes with elevated cholesterol levels correspondingly. Through the evaluation of blood pressure collected data and archetype it is extracted that resting blood pressure has a perfect correlation with cholesterol and both factors increase in a parallel manner. In such situations, the resting blood pressure is considered as cofounder agent in the model.

Conclusion:

According to the study and assessment results of the real data set, it is advocated to examine cholesterol levels in older ages on a regular basis. In this context, maximum heart rate and resting blood pressure in both genders and thalassemia status are also critical factors to analyze. Along with all the implied conclusions, the limitations of the study are also underlined that referred to the scope of research that is based on only two factors i.e. Trestbps and Thalach. Furthermore, the expansion of the study did not address other relevant facades such as mean arterial and men central venous pressure as well as DBP, SBP, ejection fraction, and cardiac index are not reflected within the data set.

Reference

Kim, J., Nath Das, R., Lee, Y., Mukherjee, S., An, H., & Medda, S. (2020). Inter- Relationships of Cholesterol With Cardiac Factors for Heart Patients. Journal Of Cardiovascular Disease Research, 10(4), 97-100. doi: 10.5530/jcdr.2019.4.23

Abstract Art

Abstract Art

Wayne Joe

Abstract Art

Introduction

The form of art known as abstract art uses the visual medium to express the artist's intentions to make references to the real world by producing an illusion on the canvas. The abstract form of art is a considerably newer form of art that emerged in the 19th century. The abstract is known as a non-figurative, non-representational and non-objective type of art. This art form takes one from the real to the fictional and imaginary world. Fauvism, expressionism, cubism, and surrealism are a few types in which abstract art is imminent.

Street Dresden, 1908

Ernst Ludwig Kirchner’s Street Dresden 1908 is said to be one of the founding works illustrating comprehensive ‘Expressionism' CITATION Get16 \l 1033 (Getlein, Freeing Color; Fauvism and expressionism, 2016). Expressionism is said to relay the artist's subjective feelings to the audience through objective observations of the world around them. The Street Dresden shows the use of intense colors with a subjective contrast of contour to illuminate the value of the artistic expression. The painting shows a crowd moving forwards, everyone in the portrait seems to be doing something, while a child in the center of the painting with her feet distanced from one another show that she is trying to resist the flow of the crowd CITATION Get16 \l 1033 (Getlein, Freeing Color; Fauvism and expressionism, 2016). The meaning derived from such visual explains the psychological angst of the city life i.e. isolation.

The Castle at LA Roche Guyon

The castle at La Roche Guyon 1909 is a painting by George Braque which displays houses on a hillside surmounted by a castle CITATION Mar16 \l 1033 (Getlein, Shattering Form; Cubism, 2016). The painting shows the basic use of geometric shapes such as cubes, cones, and cylinders. The form of abstract art is known as cubism. Cubism reduces the use of colors to a minimum and representing the form in a limited space. Braque and Picasso together explored this form of art named cubism. The art form chiefly depicts the formal structure of an object with geometrical shapes. The painting shows the use of parallel brush strokes and the use of green color for both the earth and the houses surprisingly distinguishes between them and suggests a common basis for them simultaneously CITATION Mar16 \l 1033 (Getlein, Shattering Form; Cubism, 2016). The shades of gray, green and other show solid colors through geometric rhythms.

The Persistence of Memory

The Persistence of Memory 1931 by Salvador Dali is a work of abstract art depicting a dull landscape with a large creature and many limp watches, the painting is famously known for its melted watches CITATION Mar161 \l 1033 (Getlein, World War I and After; Dada and Surrealism, 2016). The abstraction derived from this form of art is called Surrealism. Dali displays his imagination or dream through his piece of work. Surrealism represents the ideals of unconscious awakening the curiosity through mystery and metaphorical persistence of the objects within the paintings, hence surrealism refers to the fantasy and fictional existence of reality through their works. The notion behind Dali's painting is to register and demonstrate his dream while using the clocks to symbolize pessimism of the passing of time, as one sleeps CITATION Mar161 \l 1033 (Getlein, World War I and After; Dada and Surrealism, 2016).

Similarities

‘Street Dresden’ and ‘The Castle at LA Roche Guyon’ share that both represent the ideas of the artist; as they desired to portray. The techniques for both the portraits may be different and limited to expressionism and cubism however both are forms of abstracts of reality the artist wants to portray. However, ‘The Castle at LA Roche Guyon’ and ‘The Persistence of Memory’ also share similarities on the grounds that both seem to distort the images of reality as to create perspectives as desired by the artist. Moreover, the paintings ‘Street Dresden’ and ‘The Persistence of Memory' also share that both are concerned with the subconscious of the artist and connect with the audience with certain psychological elements.

Differences

Although all three paintings mentioned above are said to substantially work of abstract art, however, there are certain differences that may be visible even if the form of art is similar. The ‘Street Dresden’ is a form of expressionism while ‘The Castle at LA Roche Guyon’ represents cubism, although bot portray reality Street Dresden is a classic example of inner vision of the artist which add emotional value to the image while ‘The Castle at LA Roche Guyon’ does not add anything to the portrait it is more like a new version of the reality painted in geometric shapes. ‘The Castle at LA Roche Guyon’ and ‘The Persistence of Memory’ also differ on the grounds that the former is a differential representation of the reality while the latter has no relationship with the real world, it is mere imagination of the artist. ‘Street Dresden’ and ‘The Persistence of Memory’ both represent abstract art however one relates itself with the classical orientation of the subconscious with distorting and deformed associations with the objects while the other concerns itself with a more realistic portrayal of nature, and psychological distillation of perceived truth from the portrait.

References

BIBLIOGRAPHY Getlein, M. (2016). Freeing Color; Fauvism and expressionism. In Living with Art (p. 486). New York: McGraw-Hill Education.

Getlein, M. (2016). Shttering Form; Cubism. In Living with Art (p. 489). New York:McGraw-Hill Education.

Getlein, M. (2016). World War I and After; Dada and Surrealism. In Living with Art (pp. 491-494). New York: McGraw-Hill Education.

Abstract Chapter 7

Hao

Instructor Name

Theological Explorations: Perspectives on Jesus

27 May 2019

Elizabeth A. Johnson

Consider Jesus: Waves of Renewal in Christology

Chapter 7 Abstract

I. Thesis

This chapter aims to recognize the feminist perspectives on Christology which represents a wide recognition of discriminative ideologies against women which hold depths in patriarchy. A. Johnson, in this chapter tends to explore the feminist ideologies which illuminate the discrepancies women face within Christianity.

II. Methodology

Elizabeth A. Johnson describes the notion on the feminist Christology through comprehensive research of the sociological and patriarchal perspectives that affect the position of the women in the society, by both highlighting certain behaviors and treatments that make them ‘second-grade citizens'. A. Johnson define the feminist Christology's perspectives , analyses them, criticizes the pre-existing notions and then defines the feminist liberation theologians perspective and how it has developed by quoting examples from the existential evidence from the gospels and the society.

III. Argument

A. Types

Elizabeth A. Johnson discusses the types of feminism involved in the theological development of Christology. She categorizes them as the revolutionary and the reformist. Johnson states that the revolutionary women have left the church due to patriarchal dominance in it, they worship the deity by referring to it as the Goddess. The reformists, on the other hand, have recorded their concerns and find hope in transforming the status quo.

B. Characteristics

A. Johnson highlights the characteristics of feminist theological perspectives. The author recognizes the discriminations and oppression faced by the women in the society since they are treated as ‘second class citizens' in not only in the society but also Church. Therefore the basic criteria for feminist theology are to gain mutuality and recognition within the church. The methodological application of feminist theology has roots in the liberation theology that recognizes and analyzes the practices that oppress women.

C. Analysis

A. Johnson states that women are considered ‘less worthy' in society. The author relays that sexism is the cause of the discrimination and subjugation of women in society. The rationale operates actively through patriarchy, in two ways, first the power structures and second in the pattern of thoughts that create male supremacy. Throughout historical writings and perceptions, the image of women has been highly dominated by notions of androcentric reflections. A. Johnson analyses that the cause of women marginalization lies deeply rooted in the historic, and societal value of women as part of society. The need to transform such exploitative systems stands core to the feminist theologians.

D. Critique of Christology

A. Johnson criticizes the Christian narrative and reference of Jesus as the male and that which leads to the image of God as the male. The reference is important in the context that the ideals are although spiritually neutral, God is very often referred to being a male. The maleness of Jesus and God has created male supremacy over the divine. This automatically subjugates women. A. Johnson states that feminist theologians argue that the reference of women to the deity is less than visible in Christianity, while the Jewish script often makes references to the characteristics of Deity as feminine and that of a Redeemer. The Pope has reclaimed and stated God as more of our Mother than our father due to its forgiving characteristics, the reference is taken rather weakly by the followers. Although many authors and historical theologians have made efforts to highlight the feminine features in the Deity, however, the repercussions of these have affected the women more than anything in the human circle, making the representation of God as masculine.

E. Feminist Liberation Christology

The feminist theme their opinions around that fact that Jesus and his teachings are more often centered on justice and equality valuing human existence. Moreover, the sense of mutuality and the co-existence is revived by Jesus in his reference to God as ‘Abba’ which sabotages the supremacy of any one gender over the other. The interpretations of the Gospels and the role of the women in the Church has been subject to androcentric perceptions. Another comparison which A. Johnson makes by the end of the chapter is that of the Jesus-Sophia, whereby Jesus preaches the message which was delegated to him by Sophia. The author concludes his thoughts by stating that although Christianity does not support marginalizing women, the interpretations, however, are by far committed to creating a gap between the men and the women.

D. Discussion Questions

- Is Elizabeth A. Johnsons analyses of women in Christianity justified?

- How do you view Feminist Christology?

- What can be done to achieve mutuality in Christianity?

References

BIBLIOGRAPHY Johnson, Elizabeth A. "Chapter 7." Consider Jesus: Waves of Renewal in Christology. New York: Crossroad, 1990.

Abstract Journal Article

Abstract Journal Article

[Name of the Writer]

[Name of the Institution]

Abstract Journal Article

Purpose

The purpose of the article is to reconsider the drug policy and reconcile it with the realities present on the ground to emancipate society from the curse of drugs.

Summary

The government of the United States initiated a war against drugs driven by the belief that the United States has been awash with drugs due to which a culture of gangs, burden on healthcare budget and decadence of the society has been on the surge. However, according to many critics, the policy of the government has been based on misleading facts which have completely ignored the underlying cause of the surge in drug-related crimes and incidents. The article sheds a light on the fact that suppressing the issue has exacerbated the issue further; it might be in the favor of every stakeholder to legalize the drugs, but there are some stumbling blocks in the way towards achieving that goal.

There are mix reactions when it comes to legalization of drugs as the proponents-especially the lawyers fraternity- of the legalization say that depriving an individual of enjoying themselves by taking drugs is an act that goes against the rights enshrined in the constitution, jeopardize civil liberties guaranteed by the constitution that made every citizen master of their life. On the contrary, there exist people in the United States that goes against this idea of legalization and hold that legalization of drugs would be tantamount to jeopardizing public health through state-sanctioned laws, increasing healthcare costs and facilitating the spread of disease, putting the future of the generations to come on the line. The second argument seems valid as many scientists, physicians, and psychologists are in favor of it after reaching a logical conclusion after a year of research that drugs render irreparable harm to the human body, the society in which the human being resides and the overall population of the community in one or the other.

The article also points to the fact that it is the need of the hour to reconsider the inaccurate assumptions and models examining the causes of the preponderance of drugs and reconcile them with the established difference of use and abuse and provide an alternative for legalization and policy framework. Additionally, there is a dire need to change the focus of the war waged against the drugs and the drug dealers towards clamping down on the black market with all the available resources which is the epicenter of this affliction in which the American society has been mired in, apart from establishing a solid difference between the drug users who are unfortunately addicted due to personal problems and drug abusers that enjoy administering the drugs. Lastly, the individuals that have been suffering from the unfortunate use of the drugs must integrated back into the society by first treating their affliction and later equipping them with some sort of skilled labor so that they earn them a respectable earning which would help in reducing the swallowed crime rates that were swallowed due to previous drug user who are integrated back into the society, apart from the altering the mindset of the society towards the drug users and fostering a culture of tolerance, acceptance, and compassion for the disenfranchised members of the society.

Strong and weak points

Listed below are the strong points of the article.

The war against the drug has been prolonged unnecessarily long incurring huge losses on the budget of the United States. Furthermore, the drug policy has been based on wrong and inaccurate assumptions that have caused this war to become a never-ending war. Certainly, the author has highlighted that the crimes, corruption, and disease prevalent in American society today is due to the preponderance of drugs. Furthermore, the preponderance of drugs has resulted in police-involved incidents resulting in several law enforcement officers losing their lives. The strongest point of the article is that the harder the American government has come down on the drug dealers and drugs, the harder the blow it suffers.

There are weak points in the article as well which are stated next.

In the article, it has been suggested that drugs should be legalized making it a weaker argument. Another weak point of the article is that it suggests that the United States must target the black markets. Since most of the drugs that make their way to the United States come from the South and Central American countries and East Asian countries, so targeting the black markets would mean targeting these countries. It would require a significant amount of resources that would be a burden on the taxpayer's pocket. Lastly, another weak point of American society has been highlighted that it considers the drug users as a second class citizen and do not accept them easily back into society.

Benefits

Following are the benefits of the article to the reader.

The readers after reading the article have been familiarized by the serious nature of the problem of drugs that has afflicted society. Furthermore, the readers now know that the policy of the government has been proved to be counterproductive. Additionally, readers now know that most of the drugs come from overseas. Moreover, the readers now know that drug users do not do drugs because of their choice but they are forced into it to unfriendly circumstances. Lastly, the readers now know that there exists an unconscious bias that obstructs the smooth transition of the drug users back into society.

Applicability

The article applies to this class in numerous ways. The students have now solid understanding about the problem of drugs. Additionally, the students have developed the understanding that there are serious complications attached to the drug problems. Lastly, the students now understand that the policy on the drugs is problematic and must be reconsidered.

Academic And Financial Aid Appeal

Academic and financial aid appeal

[Name of the Writer]

[Name of the Institution]

Academic and financial aid appeal

My name is Ellissia Scott and I am writing to appeal the reinstatement of my financial aid. I hope that you will reconsider your decision and will revoke my financial aid. I would like to thank you in advance for taking your precious time out for me by allowing me to explain my circumstances and considering my request to revoke my financial aid. I started my semester in January 2019 but failed to attend the classes due to which my grades suffered a lot. I do not want to make any excuse and take full responsibility for my unsatisfactory result but the reason I was not able to attend my classes was my mother's illness. I had to take her to the hospital every day even sometimes had to stay in the hospital for the whole night as her condition was very serious. I also had to manage all the household work as I am the child. This reason resulted in my poor academic performance. I took 18 credit hours this semester which was a lot although I could have managed them easily these unfortunate circumstances led me to fail the semester. However, without financial aid, I will not be able to attend the next semester as it is very difficult for me to pay the fee. I am aware that my poor academic performance in the last semester does not provide any reason to have faith in my abilities yet I request you to reinstate my financial aid. In my first semester, I got four A’s and three B’s. I am attaching the official transcript so that you can verify this result. The learning environment in our university is very satisfying and good grades are essential to have successful career opportunities and being affiliated with this prestigious university I can have a better future. I would like to thank you again and assure you that if granted the financial aid I will give priority to my education and maintain the high academic standards that I have maintained in my first semester.

              As my result was below average I have made a robust plan so that I can achieve good grades. I have enrolled myself in the coaching classes so that I can learn the courses in which I got lower grades. After meeting with the academic advisor I came to know about the evening one-hour class that was related to the subject I got worst grade so I also registered myself in that class. The academic advisor also planned the courses that will only help me in my career choices but also the courses with credit hours that I can manage easily. After the academic advisor's suggestion, I have also registered these courses but I am afraid that without financial aid I will not be able to attend the classes. I have also scheduled a meeting with the academic advisor every week so that I can update him on my studies. This way he can ensure that I am working hard and not a bad student who is making excuses to get the financial aid. It is my priority to get back to the classes and start working hard to main good academic results as I did in the first semester. Fortunately, my mother is recovering and I no longer have to manage both university and household work as well as the hospital visits. Due to which I can completely focus on my studies. It is my dream to graduate from this prestigious university. Please reconsider my appeal and grant me financial aid so that I can continue my education.

Academic Integrity

Academic Integrity

Student’s Name

Institutions

Academic Integrity

Upholding integrity means doing the right thing. Academic integrity is being honest and doing the right thing regarding academics(Gallant, 2008). Depending with the rules of the organization or institution, integrity and plagiarism goes hand in hand. Therefore, academic integrity involves being creative and developing own ideas without personalizing other people’s ideas. Moreover, when utilizing people’s work, someone has to acknowledge the owner of the ideas. In addition, it is important to complete individual work personally and acknowledge any collaboration involved.

Schools must uphold integrity because they have to win people’s trust. They are important figures within the society entrusted with responsibility after the parents. Furthermore, developing a relationship with the public and other individuals becomes easier. It is possible to uphold integrity by exhibiting character s of honest, fair and trustworthy (Gallant, 2008). Nevertheless, building trust attracts the attention of the local surrounding and the global environment.

The result obtained form an institution relates to the academic struggle and process that one undergoes. Obtaining a degree or a diploma certificate has to have value to the society (Sutherland-Smith, 2008). Therefore, obtaining such from an institution does not mean it depicts the relevance unless the institution has recognized morals. Trustworthy institutions have an advantage and their products are ranked best or have a priority before the rest. Hence, employers prefer these employees from such institutions to the other.

Academic integrity offers peace to someone’s mind. It instils confidence to a person and makes a person to be bold enough to defend or talk before a group of individuals (Sutherland-Smith, 2008). Besides, it imposes a picture of what someone is doing to be right. Hence, a person acts confidently and persistence due to courage.

Therefore, to ensure that the coursework I submit has to meet the academic integrity, I have to consider the elements of originality, fair work and trustworthy. Besides, originality the work has to depict plagiarism free prospects.

References

Gallant, T. B. (2008). Academic Integrity in the. Jossey-Bass.

Sutherland-Smith, W. (2008). Plagiarism, the Internet, and student learning: Improving academic integrity. Routledge.

Acceptance Letterr

[Date]

[Name]

[Address]

Subject: Hire Acceptance

Dear MR----------------,

Welcome to the team! With this letter, Market Plus LLC confirms its consent and readiness to conclude an employment contract with Smith Jones, to accept him to work in our organization as an open maintenance Technician from June10, 2019.

As discussed during interview, your first day will be started on 1oth June2019 at 9 am. Your initial basic salary will be $ ----- for first three months and after probation period your pay will be adjusted according to your paying scale.

You will need to work 40 hours per week from 9-5 daily, 5 days a week. You will be allowed to apply for annual leave for 2 weeks (annually after 6 months of your job. Our weekly meetings schedule on Tuesday at 10.am with a follow up meeting on Friday at 4.pm at conference room 2.

You will need to bring your original documents with you including;

All unexpired documents that verifies your identity and eligibility of employment as mentioned on the first page of company employer’s policy found at: http:// Market Plus LLC/employment forms/pdf

Saving slip or void check

For beneficiary complete details including, name, birthdate, Social security number details required

Emergency contact number

Finger print and back ground check is mandatory

Medical examination certificate

Open maintenance technicians establish electrical control and energy distribution systems, manufacture motor windings and localization, and solve a wide variety of equipment problems. You will work with other experts to work on the same order and project, assemble and install the printed circuit board, put the machine into operation and perform functional checks. A large part of your time will be used to wire and inspect the electrical control cabinet.

Open maintenance technicians consider economics in their thinking and action. You will perform your tasks and projects systematically and independently. You will often work in a team that requires openness and flexibility to change and innovate.

The company has various remuneration systems for different groups of workers: piecework (piece-progressive, indirect piece-rate), time-based (simple time-based, time-bonus), regulated by the relevant provisions on remuneration and bonuses for employees of individual departments. The main key performance indicators are communicated to employees prior to the beginning of the planned period, the accrual criteria and salaries are open and understandable to our employees.

Official salaries (tariff rates - when applied) are set by the staffing table and are fixed in the labor contracts of employees. The grounds for accrual of bonus payments are not only strictly regulated, but also differ significantly depending on the function performed by the employee (for example, for production personnel — no marriage, fulfillment of a shift task, etc., for commercial personnel — fulfillment of a shipment plan, timeliness of cash back funds for products shipped, etc.). In motivation systems, monthly, quarterly, annual bonuses can be provided, one-time bonuses are used as a reward for completing spot-based tasks.

Please sign this letter to accept this job offer (with all terms and conditions). You can either email it or fax it back to me with in next 3days. After receiving your letter, you will be informed by our HR department regarding orientation schedule and time.

If you have any questions regarding your job or company policy, please do not hesitate to ask. You can reach me at (000000x1) during 10am to 4 pm. I am looking forward to having you in our team soon.

Sincerely,

[Name & Title]

Access, Structure, And Financing Of The U.S. Health Care System

Access, Structure, and Financing of the U.S. Health Care System

Access, Structure, and Financing of the U.S. Health Care System

Blue Cross Blue Shield- History

In 1929, Blue Cross began its first-ever partnership with a local hospital. The parties in the partnership included the Blue Cross, hospitals and the patients who were struggling with the financial challenges. Right after this partnership, the Blue Cross expanded its footprints by partnering with Baylor University hospital. Blue Cross and the Baylor University Hospital agreed to provide hospitalization for fifty cents a month, initially, this plan was set for twenty-one days of hospitalization annually ADDIN ZOTERO_ITEM CSL_CITATION {"citationID":"ZXFtGx9M","properties":{"formattedCitation":"(LIEBELER, 1951)","plainCitation":"(LIEBELER, 1951)","noteIndex":0},"citationItems":[{"id":1497,"uris":["http://zotero.org/users/local/s8f0QVnP/items/DPJPPIL5"],"uri":["http://zotero.org/users/local/s8f0QVnP/items/DPJPPIL5"],"itemData":{"id":1497,"type":"article-journal","title":"Blue Cross-Blue Shield health care grows up.","container-title":"Hospital management","page":"44","volume":"71","issue":"4","author":[{"family":"LIEBELER","given":"VM"}],"issued":{"date-parts":[["1951"]]}}}],"schema":"https://github.com/citation-style-language/schema/raw/master/csl-citation.json"} (LIEBELER, 1951). This plan was a huge success for the Blue Cross. After the success of the Blue Cross, Blue Shield evolved by collaborating with workers in America. The American workers of that time faced immense challenges in getting the proper health facilities. They required substantial healthcare, for which they use to hire individual practitioner normally. It was for this reason that the Blue Cross expanded its initial programs for workers and Blue Shield developed into a healthcare company.

As time went on, both the Blue Cross and the Blue Shield expanded their health care coverage. Throughout the decades of the 1930s and 1940s, the companies developed their services throughout the length and breadth of the country. The companies started offering health care plans to many Americans throughout the United States. During these decades, Blue Cross and Blue Shield enlarged their services to include eighty-one hospitals in different states. They were offering forty-four different plans to their enrollees during the early years of their formations. The two companies formally collaborated in 1940 ADDIN ZOTERO_ITEM CSL_CITATION {"citationID":"BvTUIbxU","properties":{"formattedCitation":"(LIEBELER, 1951)","plainCitation":"(LIEBELER, 1951)","noteIndex":0},"citationItems":[{"id":1497,"uris":["http://zotero.org/users/local/s8f0QVnP/items/DPJPPIL5"],"uri":["http://zotero.org/users/local/s8f0QVnP/items/DPJPPIL5"],"itemData":{"id":1497,"type":"article-journal","title":"Blue Cross-Blue Shield health care grows up.","container-title":"Hospital management","page":"44","volume":"71","issue":"4","author":[{"family":"LIEBELER","given":"VM"}],"issued":{"date-parts":[["1951"]]}}}],"schema":"https://github.com/citation-style-language/schema/raw/master/csl-citation.json"} (LIEBELER, 1951). At this point in their history, the total number of enrollees in both companies exceeded twenty-four million members. After their collaboration, the companies started providing comprehensive coverage nationwide. During the decades of the 1950s and 1960s, the company’s membership saw new heights. Blue cross had fifty-two million enrollees, whereas the Blue Shield membership was nearly around forty million members. After the formation of the Federal Employee Health Benefits Program (FEHBP), more than half of the total enrolled people choose BCBS. In the year 1960, thirty-three Percent of the total enrolled people in America were members of the BCBS. Today, this company provide incomparable health care benefits to the people in America.

Insurance Products

BCBS is one of the largest company enrolled under the FEHBP. This plan is one of the largest health service provider programs. BCBS serves the government sector in two ways. It is the largest partner in FEHBP and the government contractor in Medicare. The medical insurances of the BCBS are enacted by partnering with almost every hospital in the country. The company partners with thirty-six separate insurance companies to ensure the timely delivery of the finances. The A. M Best has rated the BCBS Company A+, which is classified as an excellent rating ADDIN ZOTERO_ITEM CSL_CITATION {"citationID":"pZzYZniL","properties":{"formattedCitation":"(Schuler, 1995)","plainCitation":"(Schuler, 1995)","noteIndex":0},"citationItems":[{"id":1500,"uris":["http://zotero.org/users/local/s8f0QVnP/items/JCUVSBCT"],"uri":["http://zotero.org/users/local/s8f0QVnP/items/JCUVSBCT"],"itemData":{"id":1500,"type":"article-journal","title":"The ERISA Pre-Emption Narrows: Analysis of New York State Conference of Blue Cross & (and) Blue Shield Plans v. Travelers Insurance Company and Its Impact on State Regulation of Health Care","container-title":". Louis ULJ","page":"783","volume":"40","author":[{"family":"Schuler","given":"Walter E."}],"issued":{"date-parts":[["1995"]]}}}],"schema":"https://github.com/citation-style-language/schema/raw/master/csl-citation.json"} (Schuler, 1995). There are many different options for insurance provided by the BCBS. Some of the most popular insurance plans include

HSA and FSA Accounts

These plans are for families with a limited budget. In this plan, the customer can save tax-free money that is then applicable to any health care deductions. Another option provided by this insurance is the option of crediting the amount directly from the paycheck. BCBS has its own bank for this purpose. Each deposit, with drawl and payment plan, is monitored by their own bank. This insurance option provides the opportunity to use the saved amount for health-related concerns.

Health Reimbursement Arrangements (HRA)

According to this plan, families with low income and a minimum amount of saving can avail the medical facilities anywhere the BCBS offer the health plans. In this program, a predetermined amount is disbursed for medical expenses. The options of co-payment and different type of medical billing are available to the employees using the HRA.

Member Services

These insurance services are specific for the policyholders. In this plan, there are many options which can be tailored considering the need for the health care plan. Before the formal application for this plan, one needs to visit their website to review the plans thoroughly. These plans may include coverage from a specific health issue to a complete annual plan of the health care by BCBS.

Organization

Blue Cross and the Blue Shield are insurance companies working under two different license. These companies offer plans for definite regions. Some of the regions are covered under the plans provided by the Blue Cross and some work under the Blue Shield license. These both companies provide coverage to half of the federal employees. Since these companies work as an organization, therefore their plans are normally the most customized one ADDIN ZOTERO_ITEM CSL_CITATION {"citationID":"ghM8op6q","properties":{"formattedCitation":"(Appelbaum, 1993)","plainCitation":"(Appelbaum, 1993)","noteIndex":0},"citationItems":[{"id":1501,"uris":["http://zotero.org/users/local/s8f0QVnP/items/5TD3GHVP"],"uri":["http://zotero.org/users/local/s8f0QVnP/items/5TD3GHVP"],"itemData":{"id":1501,"type":"article-journal","title":"Legal liability and managed care.","container-title":"American Psychologist","page":"251","volume":"48","issue":"3","author":[{"family":"Appelbaum","given":"Paul S."}],"issued":{"date-parts":[["1993"]]}}}],"schema":"https://github.com/citation-style-language/schema/raw/master/csl-citation.json"} (Appelbaum, 1993). The organization is headquartered in Chicago. Different studies related to the health care providers suggest that the organization of BCBS is the most vibrant, compared to other health care providers. The companies’ customers normally retain the services of BCBS for more than a decade. It shows that the organization provides some of the most reliable plans. Besides providing the health care facilities to the federal employees and wealthy class families from the United States, BCBS takes utmost care in providing sustainable health care facilities to the workers from across the United States.

Number of enrollees

BCBS covers the largest area of the United States compared to other health care providers. It mainly covers eighty-eight companies out of fortune employers. The big companies like Walmart, Microsoft and UPS are enrolled with the BCBS organization for their health care services. In addition to this seven million other American who work for different employers are associated with the BCBS ADDIN ZOTERO_ITEM CSL_CITATION {"citationID":"gIOZL3QQ","properties":{"formattedCitation":"(Cross, 2019)","plainCitation":"(Cross, 2019)","noteIndex":0},"citationItems":[{"id":1502,"uris":["http://zotero.org/users/local/s8f0QVnP/items/NBKL3GIS"],"uri":["http://zotero.org/users/local/s8f0QVnP/items/NBKL3GIS"],"itemData":{"id":1502,"type":"article-journal","title":"Brochure: Blue Cross and Blue Shield of Florida–Jacksonville: Where the Future Leads","author":[{"family":"Cross","given":"Blue"}],"issued":{"date-parts":[["2019"]]}}}],"schema":"https://github.com/citation-style-language/schema/raw/master/csl-citation.json"} (Cross, 2019). In addition to these other small employers are linked with BCBS. Some research studies conducted by the BCBS suggest that more than seventeen million unionized workers and their families manage their health care cost with the BCBS. The retire persona and people from different occupational groups are separate from the accumulative figure mentioned above. 5.6 million Federal workers and 4.1 million people from the Medigap supplemental insurance are also the part of BCBS community. BCBS has retained the tenders of the federal governments from 1966. These all figure accumulate to the total enrollees in the BCBS programs.

Financials

BCBS licensee is the largest customer-owned health care, provider. The company reported a net loss of $65.9 million in 2015. This loss was declined from $281.9 million in the year 2014. The health insurer narrowed the loss from the financial hits of the ACA exchange in a few years. In 2016, the organization laid an undisclosed amount of employees registered with the BCBS after it suffered the loss of $176.1 million in the first three quarters of 2015. The company cited the increased costs of paying for minor facilities ADDIN ZOTERO_ITEM CSL_CITATION {"citationID":"lAWvVVPL","properties":{"formattedCitation":"(Cross, 2019)","plainCitation":"(Cross, 2019)","noteIndex":0},"citationItems":[{"id":1502,"uris":["http://zotero.org/users/local/s8f0QVnP/items/NBKL3GIS"],"uri":["http://zotero.org/users/local/s8f0QVnP/items/NBKL3GIS"],"itemData":{"id":1502,"type":"article-journal","title":"Brochure: Blue Cross and Blue Shield of Florida–Jacksonville: Where the Future Leads","author":[{"family":"Cross","given":"Blue"}],"issued":{"date-parts":[["2019"]]}}}],"schema":"https://github.com/citation-style-language/schema/raw/master/csl-citation.json"} (Cross, 2019). During these years, the company also experienced a record decline in customer enrollment. In September of the same year, the company laid off seventy Percent of the IT infrastructure. In this complete process, the complete outsourced the maintenance related jobs to different companies. At present, the BCBS organization have recovered from 91.8 Percent of the total losses ADDIN ZOTERO_ITEM CSL_CITATION {"citationID":"YNjJS7yI","properties":{"formattedCitation":"(Cross, 2019)","plainCitation":"(Cross, 2019)","noteIndex":0},"citationItems":[{"id":1502,"uris":["http://zotero.org/users/local/s8f0QVnP/items/NBKL3GIS"],"uri":["http://zotero.org/users/local/s8f0QVnP/items/NBKL3GIS"],"itemData":{"id":1502,"type":"article-journal","title":"Brochure: Blue Cross and Blue Shield of Florida–Jacksonville: Where the Future Leads","author":[{"family":"Cross","given":"Blue"}],"issued":{"date-parts":[["2019"]]}}}],"schema":"https://github.com/citation-style-language/schema/raw/master/csl-citation.json"} (Cross, 2019), it gained in the last few years.

There are many companies in the United States, which provide health care insurances to the American population. Considering the social and financial constraints, the health provider company’s face, the finances are normally not disbursed to the patients within the agreed time duration. In the case of BCBS, despite facing heavy losses in the recent path, many doctors accept the insurance from BCBS. The only reason at present for its popularity is its financial strength and variety of health care plans.

References:

ADDIN ZOTERO_BIBL {"uncited":[],"omitted":[],"custom":[]} CSL_BIBLIOGRAPHY Appelbaum, P. S. (1993). Legal liability and managed care. American Psychologist, 48(3), 251.

Cross, B. (2019). Brochure: Blue Cross and Blue Shield of Florida–Jacksonville: Where the Future Leads.

LIEBELER, V. (1951). Blue Cross-Blue Shield health care grows up. Hospital Management, 71(4), 44.

Schuler, W. E. (1995). The ERISA Pre-Emption Narrows: Analysis of New York State Conference of Blue Cross & (and) Blue Shield Plans v. Travelers Insurance Company and Its Impact on State Regulation of Health Care. . . Louis ULJ, 40, 783.

According To The Detail

Title page

Childhood post-traumatic stress disorder

Darcy Maccann

Course name

Instructor’s name

Date

The chosen research topic is Childhood Post Traumatic Stress Disorder. The purpose of the research is to study prevalence of Post-Traumatic Stress Disorder (PSTD) in children and how it might impact their behaviors. The topic is not limited to examination of the factors which causes the development of this disorder but also stresses on finding the solution. Children who are victims of PSTD undergo behavioral issues which undermines their participation in normal lives and also negatively impacts their education competency. It is thus important to identify behavioral interventions that can be used for helping children with PSTD.

Research question: Is art therapy or traditional talk therapy more effective for the treatment of PSTD in children?

The research question is developed for determining the most effective therapy for helping the children with PSTD. The research aims at drawing comparison between two commonly used therapies; art therapy and talk therapy for assisting victims of PSTD. The idea of the topic states that integration of art therapy is based on the concept of engaging children with artwork. This can be effective way of training them to forget the past and focus on art. The therapy emphasizes on providing relief to the children. The talk therapy is based on the idea of encouraging children to speak. They are offered different opportunities where they express the narratives and interact with others. Both therapies have positive implications however it is important to compare the benefits and find which one is more effective.

Meshcheryakova, K. (2012). Art Therapy With Orphaned Children: Dynamics of Early Relational Trauma and Repetition Compulsion. Journal of the American Art Therapy Association, 29 (2), 50–59.

The article uncovers the benefits of the art therapy in treating children who are undergoing psychological disorders. The source will be used for understanding how trauma negatively impacts the behavior and personalities of kids. The effectiveness of art therapy will be considered for determining its practical implications on the children. I will use this source because it has relevance to the research topic. By understanding the positive impacts of art therapy I would be able to compare it with the talk therapy and decide which one is better for children. the article explains that orphaned children are often traumatized and are unable to perform well in any aspects of life due to the horrific memories of the past. Repetition compulsion is experienced by the traumatized children because they have developed post-traumatic stress disorder and have negative feelings. They witness bad incidents in nightmare and are haunted by the memories of the past. Children face difficulty in getting rid of the old scars.

The source will be used for the current research because it provided deeper analysis of art therapy and its practical implications. Children with PSTD are suffering from fears because they continue to recall incidents of the past. Therapists have explored that art therapy can play effective role in helping the children with PSTD. Art therapy relies on the belief that by engaging children in arts and craft will allow them to feel good. Their interaction with colors, paints and other materials will provoke them to use their creativity for designing something. This will encourage them to think and use things for making artwork. Art therapy offer many benefits to the children such as it allow them to replace the negative thoughts with positive ones. The therapy is useful in stopping the repetition of the horrific events which, leads to stress and anxiety. The article reveals that children who are living in orphanages are traumatized due to their experiences of disrupted relationships. Daily art activities are arranged for providing opportunities of using colors, paints and dough. Children are encouraged to spend time on arts such as on drawing and sketching. Stress can be reduced by working with art therapists. The article is related to the research topic because it explains the techniques and resources used in art therapy for improving the mental state of children.

Said, G., & King, D. (2019). Implementing Narrative Exposure Therapy for unaccompanied asylum-seeking minors with post-traumatic stress disorder: A pilot feasibility report. Clinical Child Psychology and Psychiatry, 1-4.

The second article explains the role of talk therapy in helping the children who are undergoing stress disorders. The article explains that by putting children in a state of talking will make them feel better by sharing past narratives. According to the article asylum-seeking minors are more likely to witness trauma and exhibits distinctive psychosocial needs. Children who are refugees exhibits prevalence of PSTD and are unable to adapt to the asylums or childcare institutes. They continue to experience the horrible episodes of their lives that might include physical abuse, sexual abuse, trafficking and domestic violence. Talk therapy is recognized as an effective behavioral intervention for helping the traumatized children.

The article has relevance with the research topic because it provides detailed analysis of the talk therapy and its role in improving the lives of traumatized children. the source will be used for understanding how children can be encouraged to talk and share feelings which, will allow them to overcome their past experiences and regain mental health. Narrative therapy involve the strategy of encouraging children to talk about everything that makes them feel depressed. By making children talk the therapists manages to find the events or factors that had been the reason for child’s unstable state. The article conducted a pilot study by studying children who were victims of PSTD. Through interview they explained their experienced of physical abuse, physical assault, forced labor or trafficking. The intervention focused on conducting diagnosis and reading the life narrative of the children. The findings depicts that children after sharing their feelings felt better.

Nielsen, F., Isobel, S., & Isobel, S. (2019). Evaluating the use of responsive art therapy in an inpatient child and adolescent mental health services unit. Australasian Psychiatry, 27 (2), 165–170.

The third source explores the role of art therapy in addressing the psychosocial needs of the children with PSTD. Children and adolescents who have encountered negative events in life are often unable to overcome them. The fears give birth to trauma and deteriorate the personality of victims. Art therapy has many forms that can be used for engaging children in productive activities and providing them opportunity to get rid of negative trauma episodes. Art therapy is also used for providing a vehicle to the victims to express their pain, fears and insecurities. The study examined patients of 12-18 years age who had not recovered from PSTD and continues to experience painful events. The therapist uses non-verbal art making for studying the thoughts and unconscious feelings of the participants. The findings reveals that children and adolescents who undergo trauma are more likely to create sad pictures which exhibits depression. It is also found that art can have positive impacts on helping children to express their feelings which they are unable to express otherwise.

This source is related to the research therapy because it explains how therapists use art therapy for making children express their feelings. This is an effective tool for uncovering the hidden and unconscious thoughts of the children. The source will also be used for studying how art therapy can assist victims of PSTD in becoming stable beings such as by accepting the past and moving on. By engaging children with different forms of art they will develop better sense of themselves and overcome their depression.

References

BIBLIOGRAPHY Nielsen, F., Isobel, S., & Isobel, S. (2019). Evaluating the use of responsive art therapy in an inpatient child and adolescent mental health services unit. Australasian Psychiatry, 27 (2), 165–170.

Meshcheryakova, K. (2012). Art Therapy With Orphaned Children: Dynamics of Early Relational Trauma and Repetition Compulsion. Journal of the American Art Therapy Association, 29 (2), 50–59.

Said, G., & King, D. (2019). Implementing Narrative Exposure Therapy for unaccompanied asylum-seeking minors with post-traumatic stress disorder: A pilot feasibility report. Clinical Child Psychology and Psychiatry, 1-4.

Accountant

Your Name

Instructor Name

Course Number

Date

Chapters 9-12

Problem one-----Depreciation

Solution

Straight-line method Annual depreciation = Original cost- salvage value/ estimated life

= ($600,000 - $50,000)/5 years

= $110,000 

Now, using this annual depreciation,

2014 depreciation = $110,000/2 = $55,000

And for 2015

2015 depreciation = $110,000

Accumulated depreciation at December 31, 2015 = $165,000 

For book value,

December 31, 2015 book value = $$600,000 - $165,000

= $435,000 

Units of production method 

Depreciation = monthly units produced /lifetime production * cost

Depreciation per unit = ($600,000 - $50,000)/800,000 units

= $0.6875 per unit 

Now, using this depreciation per unit

2014 depreciation = 130,000 units x $0.6875 = $89,375 

And for 2015

2015 depreciation =140,000 units x $0.6875 = $96,250 

Accumulated depreciation at Dec 31, 2015 = $185,625 

For book value,

Book value = $600,000 - $185,625 = $414,375

Problem two— adjusting entries

Solution

Revenue earned for fitness center fees, but not yet billed, totaled $2,700 on November 30

Revenue has been earned but not yet received is requiring the adjusting entry.

Accounts Receivable

$2,700 

Service Revenue

$2,700 

The note payable is a 9%, 1-year note issued October 1, 2014

Interest expense has been charged but missing in books of accounts.

Interest Expense

$2,400

Interest Payable

$2,400

Interest Expense = (32,000 x 9% x 1/12) 

= $2,400

The equipment was purchased on January 2, 2012. It has an estimated life of 8 years and an estimated salvage value of $6,000. Active Fitness uses the straight-line depreciation method.

Interest Expense

$2,400

Interest Payable

$2,400

The equipment was purchased on January 2, 2012. It has an estimated life of 8 years and an estimated salvage value of $6,000. Active Fitness uses the straight-line depreciation method. 

The amount for the equipment purchased has not been given. However, there is Depreciation Expense missing in the books.

Depreciation Expense

Equipment value

Accumulated Depreciation

Equipment value

An insurance policy was acquired on June 30, 2014; the premium paid for 1 year had a cost of $15,000. 

There is no entry of insurance expense.

Insurance Expense

$625

Prepaid Insurance

$625

Insurance Expense = (15,000 / 24) 

= $625

Active Fitness received $22,800 in advance on November 1, 2014, from customers who paid for 3 months of prepaid fitness fees. 

Revenue has been received but not realized in books of accounts.

Revenue Unearned

$15,200

Service Revenue

$625

Revenue Unearned = ($22,800 x 2/3) 

= $15,200

Problem three— inventory

Solution

FIFO:

Ending inventory = $100

Cost of goods sold = $685 

LIFO:

Ending inventory =$70

Cost of goods sold = $ 715

Problem four — ratio analysis

Solution

Current ratio = Current assets/ Current liabilities

= 100,000/ 60, 000

= 1.67

Debt to assets ratio = Total debts/ total assets

= 220, 000+ 60,000/ 390,000

= 280,000/ $390,000

= 0.717

Times interest earned = Earning before interest and taxes/ interest expense

= 110,000/ 33,000

= 3.33

Inventory turnover = COGS / avg inventory

= 360,000/ (43,000+47,000/2)

= 360,000/ 45,000

= 8 times

Profit margin = Net income / Net sales

= 77,000/ $650,000

= 0.12

Return on common stockholders' equity = Net income – dividend on preferred stock/ avg. common stock holder equity

= 77,000 / 140,000

= 0.55

Return on assets = Net income / Avg. total assets

= 77,000/ 420,000+ 390,000

= 77,000 / 810000

= 0.095

Problem five — statement of cash flows

Solution

Indirect Method of Cash Flow Statement 

Cash flows from operating activities 

Net income $ 19,200 Adjustments:Depreciation 8,600 Loss on equipment disposal 1,400 Increase in accounts receivable (3,600) Decrease in inventories 10,500 Decrease in prepaid expenses 800 Decrease in accounts payable (14,100) Increase in wages payable 1,300 Net cash from operating activities

$24,100 

Cash flows from investing activities 

Purchase of equipment

Beginning balance of equipment $98,100 

Cost of equipment sold ($17,000)

Purchase of equipment$42,900 

Ending balance of equipment $124,000 

Proceeds from sale of equipment 2,900 

Net cash used in investing activities

(42,900)

(40,000) 

Cash flows from financing activities 

Proceeds from issue of share capital $4,000 Proceeds from issue of bonds $35,000 Dividends paid ($17,200) Net cash from financing activities 21,800 Net increase in cash and cash equivalents CCE at beginning of year CCE at end of year

5,900 

26,500 

32,400 

Cash Flow Statement for Zyr Electronics

Problem six – long term Liabilities

Convertible bond

A convertible bond refers to the fixed-income debt security that yields interest payments. However, it can be converted into a preset number of common stock or equity shares. The conversion is a choice of the bondholder. Thus, these are thelithe financing choice for companies.Upon converting a bond, the number of shares depends upon the bond's conversion ratio. However, there is also disadvantage of these bonds. As these can be converted, thus they offer lower coupon rate.

Advantages of a convertible bond from the standpoint of the bondholders and of the issuing corporation:

One purpose of their issuance is to avoid the negative investor sentiment. The number of shares outstanding increases with the issuance of every new share. This weakens existing investor proprietorship. Thus, by issuing the convertible bonds, company can satisfy the investors. Moreover, these arealso kind of hybrid security as these have interest payments as features of a bonds and ownership as feature of stock. Upon selling convertible bonds, cash interest payments are reduced. Conversely, the bond holder also has advantages. He can trade the bond for equity and get high dividends. Furthermore, the bondholder can also get the bond cash upon its maturity date.

Accounting

Accounting

[Author Name(s), First M. Last, Omit Titles and Degrees]

[Institutional Affiliation(s)]

Obstacles Facing Firms Trying to Implement Block Chain Solutions

A blockchain is a record-keeping technology associated with the cryptocurrency or bitcoin. The blockchain is simply a chain or blocks linked using the cryptography, but not in the traditional manner. It is the digital database of information stored in which blocks are referred to as pieces of information and chain is the database (Crosby, Pattanayak, Verma, & Kalyanaraman, 2016). Blocks store all the information of the transactions and its participants and distinguish information from the other blocks. The system works when the different transaction occurs and each one of them is recorded and stored in a block. The blockchain technology is still a leading buzzword in the tech world and it is estimated that this technology will transform many financial sectors including the law, real state and healthcare. This technology is currently a hype like all other technologies, which go through this stage. There are several challenges that occur in the way of adoption to modern technologies and it takes a lot of time to get rid of all. The blockchain technology is no different from the others; it is also facing numerous challenges in its adoption despite its acceptance as one of the developing technologies. Many people have discovered different vulnerabilities in its application.

One of the top challenges that occur in the adoption of blockchain technology is a matter of security and privacy. Security of data remains at the heart of challenges in the adoption of blockchain. A Chinese security company was the first, which identified the weakness linked with blockchain technology ADDIN ZOTERO_ITEM CSL_CITATION {"citationID":"sXUyY4nl","properties":{"formattedCitation":"(\\uc0\\u8220{}360 Discovered an Epic BlockChain Vulnerability in EOS and All Transaction Can Be Manipulated | 360 Total Security Blog,\\uc0\\u8221{} n.d.)","plainCitation":"(“360 Discovered an Epic BlockChain Vulnerability in EOS and All Transaction Can Be Manipulated | 360 Total Security Blog,” n.d.)","noteIndex":0},"citationItems":[{"id":290,"uris":["http://zotero.org/users/local/svENvmyw/items/3X2RF9IY"],"uri":["http://zotero.org/users/local/svENvmyw/items/3X2RF9IY"],"itemData":{"id":290,"type":"webpage","title":"360 Discovered an Epic BlockChain Vulnerability in EOS and All Transaction Can Be Manipulated | 360 Total Security Blog","URL":"https://blog.360totalsecurity.com/en/360-discovered-epic-blockchain-vulnerability-transaction-can-manipulated/","accessed":{"date-parts":[["2019",5,11]]}}}],"schema":"https://github.com/citation-style-language/schema/raw/master/csl-citation.json"} (“360 Discovered an Epic BlockChain Vulnerability in EOS and All Transaction Can Be Manipulated | 360 Total Security Blog,” n.d.). The company reported that there are potential defects and issues in the system which can make data vulnerable to different privacy threats. It further investigated and proved the existence of a security hole. Since everything in the blockchain technology is connected and interlinked, there can be a huge impact of denial of service attack, which is often considered as minimal in case of other security attacks. This research and many other related studies make cybersecurity one of the main concerns in the acceptance of blockchain. The data and information is a thing of utmost importance in an organization, by implementing blockchain, without the surety of a secure shield, there is the likelihood that organizations will make the sensitive data of their customers open to the outside attacks and theft. The solution to this is often given in the form of private and federated blockchain with more layers of the protocol to enhance data security.

It is argued that the blockchain technology comes with many flaws in its technological design (Zheng, Xie, Dai, & Wang, 2016). In order to name some of them, coding flaw or loophole. These flaws and loopholes can result in the attack of hackers. The bitcoin was considered as one of the cutting edge technologies but later inefficiency in its design was exposed. It was tried to cover thorough Ethereum, which allows its developers to implement dApps and many of such dApps have been developed, however, they are not considered enough to cover the flaws. The blockchain technology is also often connected with the criminal personal owing to the fact that the nature of work keeps the identity of the user hidden; this is the primary way in which it opens doors for the black market. Bitcoin can be used as a common currency to deal in the black market and this bad name associated with it results in low acceptability of it as a system. It can be a great way for the criminals to make use of digital currency to buy illegal equipment and make illegal payments and therefore better and improved implementation of blockchain seeks its criminal cessation of criminal connection.

Another challenge is of laws and regulations, since it will be used as a mean of transaction many products will be dependent on this. Until then there are so specific and clear rules and regulations associated with this technology so there is nothing to be followed and which restricts and regulates the users. In addition, according to Salehpour Legal Consulting, there will be more issues and complications in the resolution of disputes associated with respect to the transactions occurring on a decentralized system such as blockchain because different transactions can subject to the laws and jurisdiction of different countries. The outcome of this is the mess of laws and regulations due to different nodes located in different locations. Fewer laws and regulations not only creates legal complexities but also results in a lack of security which hinders an organization to adopt blockchain as a system of recording information. There is a need for government and the regulatory sectors to create laws and regulations, which could assist resolve any legal disputes associated with the blockchain. In addition, there is a need for the formation of strict laws and rules to assure safety and security in case of any mishap and unreasonable event for user protection.

In addition, to these issues, there is a need for right and adequate skills to manage the new technology. This factor makes it hard for the organization to find the right personnel having enough skills and abilities to use the system. In the case of relatively new and evolving technology, there are few people available who understand the technology and have skills to support it. In addition, the demand of this qualified staff is also huge, people with high demand seeks high salaries and right people will make an organization bear huge costs, generally blockchain already causes the huge cost to companies (Dorri, Kanhere, & Jurdak, 2016). Like any other new technology, it will need training time-to-time training of people to keep up with the emerging technology. It is also estimated that blockchain will be comparatively slow in processing the transactions and the need for encryption will make it slower in order to keep the security and privacy at the first concern. If competing for a transaction will take several hours then it will create trouble for the users and the customers of the organization, which will be implementing the technology. In addition, since the technology of blockchain follows the infrastructure or Bitcoin and utilizes the Proof of Work, that is not considered as great as it looks. It will require mining to solve complex problems and it will make the system consume more energy.

References

360 Discovered an Epic BlockChain Vulnerability in EOS and All Transaction Can Be Manipulated | 360 Total Security Blog. (n.d.). Retrieved May 11, 2019, from https://blog.360totalsecurity.com/en/360-discovered-epic-blockchain-vulnerability-transaction-can-manipulated/

Crosby, M., Pattanayak, P., Verma, S., & Kalyanaraman, V. (2016). Blockchain technology: Beyond bitcoin. Applied Innovation, 2(6-10), 71.

Dorri, A., Kanhere, S. S., & Jurdak, R. (2016). Blockchain in the internet of things: challenges and solutions. arXiv preprint arXiv:1608.05187.

Zheng, Z., Xie, S., Dai, H. N., & Wang, H. (2016). Blockchain challenges and opportunities: A survey. Work Pap.–2016.

ADDIN ZOTERO_BIBL {"uncited":[],"omitted":[],"custom":[]} CSL_BIBLIOGRAPHY

Accounting

Student Declaration Form

Student Name:

Student No:

Subject Code:

Subject Name:

Lecturer/Tutor:

Assignment Title:

Word Count:

Due Date:

I am aware of ICMS policy on plagiarism as stated in the ICMS Student Handbook. This assignment does not breach those requirements, nor has it been previously submitted for assessment contributing to any other subject or course. The ideas and information that are not mine have been referenced accordingly.

Signed:

A CRITICAL APPRAISAL GROUP REPORT ON 6 DIFFERENT COMPANIES OPERATING IN AUSTRALIA

Name of the Company

Stock code

Student name

Student ID

Agreement

API Limited

API

Retail Food Group Ltd

RFG

JB Hi Fi Limited

JBH

The Reject Shop Limited

TRS

Super Retail Group Ltd

SUL

Blackmores Limited

BKL

EXECUTIVE SUMMARY

The purpose of this report is to present the analysis of the financial statement of six different Australia’s companies, which are publicly listed. The six companies, whose financial statements are analysed and presented in this report are API Limited, JB Hi Fi Limited, Retail Food Group Limited, The Reject Shop Limited, Super Retail Group Ltd, and Blackmores Limited. It also presents the financial position of these companies based on the financial ratio of the FY 2018 to indicate how each company performs in the market. The report also presents detailed on how various financial ratios are calculated, which is an important aspect in business management and operation. Therefore, the financial ratios presented in this report are net profit margin, current ratio, inventory turnover, leverage ratio, asset turnover, return on equity, return on total assets, earning per share, and net debt to equity ratio and the total return to shareholders. After the analysis of the financial statement of the six companies, the recommendation is also presented based on the position of the company.

INTRODUCTION

The financial statement is an essential aspect for efficient management and operation of companies. It provides proper understanding of the financial capability and uncertainty of a company and therefore, it can be used to manage risk in business. According to Amadeo (2018), it is applied by the investors to analyse the market and evaluate the financial health of a company. Investors depend on the financial statement for a broader understanding of the position of a company and therefore, it used to determine whether it is worth investment or not. Financial statement is also an important tool for business since it helps companies to understand their market performance and therefore, it is utilized to ensure that risk are prevented and the company is managed to profitability. As stated by Sharma (2015), financial statement provides an overview of performance of all the aspects of a company. Therefore, it is utilized to analyse market situation and also to establish both weakness and strong points of the company.

However, in this paper, the financial ratio of six companies are analysed to determine their performance and market position. These companies are, Reject Shop Limited, Retail Food Group Limited, JB Hi Fi Limited, Super Retail Group Ltd, Blackmores Limited and API Limited. It presents and compares the financial performance of these companies based on the financial ratios. In order to established the true position of these companies in the market, the asset return, Net Profit Margin, Net Debt to Equity Ratio, Return on Total Assets, Total Return to Shareholders, Leverage Ratio, Current Ratio and the Earnings per share of the six companies are calculated and utilizes to understand the performance of the six companies. The purpose of this report is to present vivid statement on the performance of the six companies in the Australian’s market. The performances are presented based on their financial ratios for the financial year 2018.

FINDINGS

The Net Profit Margin

The Net Profit Margin is described as the percentage of the revenue which is remaining after the deduction of the operating expenses, preferred stock dividends and interest rate. It is used to measures the performance of a company by indicating how efficient a company is able to convert revenue into profit. The profit margin of tabulated by deducting total expenses from the total revenue of the company and then divide by the total revenue. Therefore, the total net profit margin API Limited during the FY 2014 is established to be -2.71%$, FY 2015 1.25% and the FY 2016 is 1.35% and the FY 2017 is 1.29%. The analysis of the financial statement also established that Retail Food Group Limited net profit margin is for the FY 2014 is 0.66%, FY 2015 0.28%, FY 2016 0.36%, and the FY 2017 0.25%. It is also established that JB Limited has a net profit margin of 3.6% for the FY 2014 and in the FY 2015; it had a net profit margin of 3.74%, FY 2016 3.85 and the FY 2017 3.06%. Super Retain has a good net profit margin a good during the three consecutive years.

Graph 1: Net Profit margin

Current Ratio

The current ratio is the liquidity ratio is indicates the ability of a company to pay its debts. It shows investors how effective a company can utilize its current assets to make profit in the market. Most investors view the current ratio to determine the viability of a company to pay its debts and therefore, it is a measure for investment by many investors. The current ratio is obtained by dividing the current assets by the current liabilities. The analysis of the financial statement as indicated in the graph below indicates that Reject Shop Limited registered the highest current ratio between the FY2014 and the FY2016. The graph shows that Reject shop had a current ratio of 145.20% during the FY 2014, and in the FY 2015183.22% and FY 2016 the current ratio was 148.64%. It means that it has the highest ratio compared to the rest of the companies. However, the ratios of all the six companies are above 1.0 except Retail Food Group Limited, which had a current ratio of 0.92 and therefore, in 2014 the company had the lowest.

Graph 2: Current ratio

Inventory Turnover

The inventory turnover is described as the number of times a company replaces its stock during the financial year. According to Raimi (2016), it provides detailed insight on how a company manages costs and how the sales of the company has been during the financial year. the inventory turnover is obtained by dividing sales with average inventory of a company. However, the financial analysis of the six companies revellaed a unique trend as reported in graph 2 below. The analysis indicates that in the FY 2014 API did not have any invetsory turnove and in FY 2015 it had 8.5 and FY 2016 was 8.64. The analysis indiates a unique trend of the growth of inventory turnover and thereore, Super Retail Group Limited and Blackmores Limited has the lowest inventory turnover of less than 4.0 for Blackmores Limited and less than 3.0 for Super Retail Group Limited. The graph below illustrates the inventory ratio obtained for each company between 2014 and 2016 and therefore, it shows that API Limited has the best performing stock management for between the FY 2014 and FY 2016 because of its high inventory turnover. Based on the analysis of the inventory turnover, it us evident that API, and Retail Food Group Limited are the best companies in turns of stock management. The highest inventory turnover means that the two firms experience high sales compared to the rest of the companies.

Graph 3: Inventory Turnover

Net debt to Equity ratio

The debt to equity ratio is an important financial ratio, which is utilized in determination of the financial viability of a company CITATION Ada18 \l 1033 (Crooks, 2018). It determines the financial health of a company because it indicates the equity and debts which a company has incurred during the financial year. The analysis of the financial statement of the six companies indicates a unique trend of how each company performances in terms of management of debts. It is calculated by dividing the total liabilities by the total equity realized during the financial year. The analysis shows that during the FY 2014 Supper Retail Group had the highest debt to equity ratio of 0.48 and the lowest debt to equity ratio are Rejected Shop Limited of 0.10. It is therefore, important to point that as indicated in the graph 4 below, all the six companies had an acceptable debt to equity ratio between the FY 2014 and the FY 2016.

Graph 4: Net debt to Equity ratio

Asset turnover ratio

The asset turnover is regarded as the value of sales or revenue in relative to the value of assets of a company CITATION Fra16 \l 1033 (Chung, 2016). The low assets turnover ratio means that a company is not able or efficient to utilize its assets to generate sales. The asset turnover is obtained by dividing the revenue or sales of a company by net assets of a company. The analysis of the financial statement of the six companies indicate that Retail Food Group has the lowest asset turnover ratio at 0 in the FY 2014 and during the FY 2015 it had an asset turnover of 3.36, and the FY 2016 it had 3.46. However, it is realized that its asset turnover grows every financial year which indicates an improvement in performance. The JB Hi-Fi had the highest asset turnover between the FY 2014 and the FY 2016 of 4.0 in the FY 2014, FY 52015 3.8 and FY 2016 3.8, as indicated in the graph below. It is therefore, means that JB Limited is best performing company among the six companies in terms of utilization of assets to generate sales.

Graph 5: Asset turnover ratio

Leverage Ratio

Leverage in also an important financial ratio used to measure the performance of a company. It indicates the level of debts incurred by a company CITATION Lou15 \l 1033 (Balle, 2015). The analysis of the leverage ratio indicates that how a company utilize its debts. The analysis indicates that JB Hi-Fi Limited has the highest leverage ratio during the FY 2014 of 3.8, and the FY 2015 3.5 and the FY 2016 3.78. It is therefore, means that JB Hi-Fi has borrowed a lot of money to finance its assets. It therefore, means that Retail Food Group Limited has borrowed little money to finance its operations and therefore, it has fewer debts compared to the rest of the companies.

Graph 6: Leverage ratio

Total Return to Shareholders

It measures the performance of companies in the stock and shares over a period of time. It is useful for investors and most investors use it as a benchmark to decide whether to invest in a company or not. During the FY 2014 and 2015 Blackmores had the highest return to shareholders in the FY 2014 with API also having return to shareholders of 1.75. The company with the lowest return to shareholders was JB Hi-FI and Super Retail Group Limited of less than 0.5 for both JB and Super retail. In terms of investment decision, an investor is more likely to invest in API and Blackmores because of high return to share between 2014 and 2015. However, in 2016 the companies registered the lowest return to shareholders of a negative. Therefore, there could be a problem in the company, which drove it to lose.

Graph 7: Total return to shareholders

Return of Total Assets

The return on assets is applied to determine how efficient a company utilizes its assets to generate revenue. The analysis indicates that Blackmores has the highest return on assets compare to the rest of the companies. This means that Blackmores earns a lot of profit based on the resources or from the resources it utilized in the operation. The analysis established that it had a return on asset of 0.38 during the FY 2015 and 0.278 for the FY 2014 and 0.18 during the financial 2016. The lowest return on assets was registered by API at 0.016 in 2015 and the highest of 0.024 during the FY of 2016. The graph below indicates the return on assets of the six companies.

Graph 8: Return on Total Assets

Conclusion and Recommendation

The analysis of the financial statement of the six companies, which are publically trading in Australia’s stock market, revealed a unique trend of performance. First, it is established that none of the six companies are in financial risk, since the debt to equity ratio for the six companies at the end of the FY 2016 was above 1.0, which is the acceptable debt to equity ratio. It is also established that all the six companies are profitable though the level of profitability is different. It is clear all the six companies are making profit because the analysis of the net profit margin indicates that none of the companies has a negative net profit ratio, which would mean that the company has been making losses. In terms of total to shareholders, most of the six companies register total return throughout the three years from 2014 to 2016 except during the FY 2015, where Reject and Blackmore which registered negative total return to shareholders. From the analysis of the six companies it is evidence that companies need improvement in performance. It is therefore, recommended for Retail Food Group and Super Retail to improve their performance by deploying a new strategy marketing and sales strategies which would allow the companies to improves their sales revenue and general performance.

Bibliography

BIBLIOGRAPHY Balle, L. (2015, March 18). What Does Inventory Turnover Mean for a Business? Retrieved from smallbusiness.chron.com: https://smallbusiness.chron.com/inventory-turnover-mean-business-23611.html

Chung, F. (2016, September 13). JB Hi-Fi to acquire the Good Guys. Retrieved from news.com.au: https://www.news.com.au/finance/business/retail/jb-hifi-to-acquire-the-good-guys/news-story/57569aa38eed7db04517cac611d4a310

Crooks, A. (2018, May 15). Leverage ratios. Retrieved from accountingtools.com: https://www.accountingtools.com/articles/leverage-ratios.html

Harrods, S. (2017, October 07). Current ratio. Retrieved from bankrate.com: https://www.bankrate.com/glossary/c/current-ratio/

KENTON, W. (2018, October 17). Leverage Ratio. Retrieved from investopedia.com: https://www.investopedia.com/terms/l/leverageratio.asp

KENTON, WILL. (2017, November 20). Return on Assets. Retrieved from investopedia.com: https://www.investopedia.com/terms/r/returnonassets.asp

PEAVLER, R. (2018, November 01). What Is the Net Profit Margin Ratio? Retrieved from balancemb.com: https://www.thebalancesmb.com/what-is-the-net-profit-margin-ratio-393204

Raimi, S. (2016, May 29). Total Shareholders' Return (TSR). Retrieved from accountinfverse.com: https://www.accountingverse.com/managerial-accounting/responsibility-accounting/total-shareholders-return.html

SEGAL, T. (2018, December 18). How Is Asset Turnover Calculated? Retrieved from investopedia.com: https://www.investopedia.com/ask/answers/032415/how-asset-turnover-calculated.asp

Sharma, A. (2015, April 22). Financial Statement: Meaning, Objectives and Limitations. Retrieved from http://www.accountingnotes.net/financial-statement/financial-statement-meaning-objectives-and-limitations/4280

Times, E. (2017, March 09). Definition of 'Return On Equity'. Retrieved from economictimes.india.com: https://economictimes.indiatimes.com/definition/return-on-equity

Times, T. E. (2016, February 02). Definition of 'Return On Equity'. Retrieved from economictimes.indiatimes.com: https://economictimes.indiatimes.com/definition/return-on-equity

Accounting Cycle

Accounting Cycle

[Name of the Writer]

[Name of the Institution]

Accounting Cycle

Cash basis and accrual basis are two different methods which are used in accounting to record accounting transactions. Cash basis is the method in which revenue is reported on the income statement when the cash is received from customers and expenses are recorded when the invoice is paid out. It is usually preferred by small enterprises and also for personal finances (Jeppson et al., 2016). Accrual basis is the method in which revenue is recorded when a company earns some cash and expenses are recorded despite no cash being paid out. Large enterprises prefer it for several aspects (Marti, 2016). Both methods are dependent on the timing of expenses and revenues.

For example, a company sells products of about 2000 dollars to a customer in June, and the customer clears the payment in September. According to the cash basis, a company will record their revenue in September when a customer will pay all the payment, and according to the accrual basis, a company will record its revenue in June when they sold the products to the customer without receiving the payment. Similarly when a company buy products of 1000 dollars in June and pay the invoice in September. According to the cash basis, the buyer will record the expenses in the month of September, when a company pays the bills, and according to an accrual basis, the buyer will record the expenses in the month of June, when a company receives a supplier's invoice.

It is very important for every company to adjust entries in the general ledger because they are necessary for creating a company’s balance sheet and income statement. Before a company prepares its financial statement, adjusting entries are made to make sure that the company's financial records are according to revenue recognition. The adjusting entries in a general ledger are critical because some times all transactions are not documented accurately which may affect the whole revenue and expenses of a company.

References

Martí, C. (2016). Accrual Budget. Global Encyclopedia of Public Administration, Public Policy, and Governance, 1-6.

Jeppson, N. H., Ruddy, J. A., & Salerno, D. F. (2016). The statement of cash flows and the direct method of presentation. Management Accounting Quarterly, 17(3), 1.