Reporting Practices and Ethics Essay Example for Free

Reporting Practices and Ethics Essay The four elements of financial management are planning, controlling, organizing and directing, and decision making. These four elements will be defined and explained in this paper. Also emphasized will be the accepted accounting principles and the general financial ethical standards. Examples of ethical standards of conduct and financial reporting practices will be explored and notated in this paper as well. All of these points are important in the accounting practice of health care management to help the organizations run smoothly and to be financially stable. Four Elements of Financial Management Planning lets a health care organization set goals and guidelines to make sure their office is a success and that all accomplishments are met. Controlling is ensuring that all areas within the healthcare organization are following goals and guidelines set and gives the organization the opportunity to prepare for any issues that may arise. Organizing and directing ensures that the health care organization is working to its potential and allows them to work on a day to day basis and fix any issues that may be looming. Lastly, decision making works off all of the other elements (planning, controlling, organizing and directing) by collecting information and making the final decisions on how the financial management will work. General Accepted Accounting Principles â€Å"The common set of accounting principles, standards and procedures that companies use to compile their financial statements. GAAP are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of recording and reporting accounting information† (Generally Accepted Accounting Principles , n.d.). Even with GAAP being a set of  standards, there are still companies that will finagle numbers on their financial statements, so their financial statements will have to be scrutinized tremendously. General Financial Ethical Standards â€Å"Ethical standards are determined largely by professional accounting and finance organizations and the Financial Accounting Standards Board. Small-business owners who plan to perform their own accounting services or hire accountants should be aware of accounting principles and general financial ethical standards so they can maintain a positive reputation for their businesses† (Morley, n.d.). Competence is one of the ethical standards that is key for a financial officer to uphold in an organization. Financial managers should follow the GAAP and stay up to date with its guidelines. They should also uphold honesty and integrity. Examples of Ethical Standards of Conduct Ethical standards of conduct is a set of standards that each company sets for themselves. There is no consistent standards of conduct for a business, but they must include, promoting values, trust, good behavior, fairness, and kindness. They are not easily enforceable and are always open to interpretation. For example, men and women should be treated equally or treat the patient with respect. Nightingale Home Healthcare code of ethics are direct and descriptive. Some of their ethical standards of conduct are listed as: â€Å"all business conduct should be well above the minimum standards required by the law, each employee is responsible for the consequences of his or her actions, each employee must be the guardian of Nightingale’s ethics, leaders at Nightingale have extra responsibility of setting an example by their personal performance and an attitude that conveys Nightingales ethical values, our first responsibility is to the patient and patient’s families that we p rovide our services† (Corporate Social Responsibility-Code of Ethics , n.d.). There are numerous points of their code of ethics but they serve a purpose and that purpose to make sure their company is ran efficiently and respectfully. Financial Reporting Practices â€Å"A distinguishing characteristic of high performance organizations is a strong internal control structure-controls that ensure patient care,  compliance with regulations, internal efficiencies, and financial reporting. It is controls on financial reporting that are receiving a great deal of attention under a new law, the Sarbanes-Oxley Act of 2002. Public companies are now required by law to document controls over financial reporting, in order to fully address exposures and the effectiveness of current controls. Though many healthcare organizations are not directly affected by the law, regulatory agencies could follow suit and require similar compliance. In fact, several states have introduced bills that require nonprofit organizations to adhere to portions of the act. This article provides a guide for organizations desiring to stay ahead of the curve† (Godwin Mueller, 2005). Significance The significance of these examples are that there are ethics that need to be followed within any organization but in a healthcare organization it is extremely important because you handle patients and to ensure the comfort of these patients, a code of ethics need to be enforced for the organization. It is also important to ensure that financial reporting is done, so all finances stay up to date on a legal manner. It helps to show revenue, liability, and expenses and helps control the business effectively. References Corporate Social Responsibility-Code of Ethics . (n.d.). Retrieved from Nightingale Home Healthcare : http://www.homecareforyou.com/about/code.html Generally Accepted Accounting Principles . (n.d.). Retrieved from Investopedia : http://www.investopedia.com/terms/g/gaap.asp Godwin, N., Mueller, J. (2005). Fiancial Reporting Practices: A Comprehensive Evaluation. School of Accountancy, Auburn University. Morley, M. (n.d.). Accounting Principles and General Financial Ethical Standards . Retrieved from Small Business Chronicle: http://smallbusiness.chron.com/accounting-principles- general-financial-ethical-standards-36283.html

Wheel chair tennis :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Tennis Populations 1. Wheel chair tennis 2. Hearing impaired 3. Learning disabilities   Ã‚  Ã‚  Ã‚  Ã‚  Wheelchair tennis won’t come easy to a new comer but with practice you can only get better. I would rate wheelchair tennis not a 1 or 2 (easy) because its hard to do two things at once. Positioning yourself in a wheelchair to hit a tennis ball before it bounces twice can be difficult. I would rate this activity a 3 due to having tennis skill and wheelchair handling capability. Wheelchair tennis is for every level but to have the basics of moving around the court and learn how to hit different types of shots with a tennis racquet can be challenging.   Ã‚  Ã‚  Ã‚  Ã‚  Wheelchair tennis started in 1976, when Brad Parks introduced the potential of this new sport. Since 1976, wheelchair tennis has been the fastest growing and one of the most challenging and exciting of all wheelchair sports. It has provided opportunities for many disabled people to enjoy competitive tennis, as well as sharing experiences with both able-bodied and disabled friends of all age groups.   Ã‚  Ã‚  Ã‚  Ã‚  A little over a decade later since it was first introduced, with its fast growth and popularity, the IWTF (international wheelchair tennis federation) formed in 1988. The new sport grew throughout the country and even overseas. As fast as the sport grew one of the major problems was lack of equipment. Over the year, many players have donated their old wheelchairs to new and developing countries to help them start a wheelchair program. Wheelchair tennis has the same rules as a regular tennis game, except the only rule difference is the ball can bounce 2 times instead of once.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The Mission statement for Wheelchair Tennis: The ITF is the international governing body for tennis, including wheelchair tennis. It aims to provide, promote and develop opportunities for men, women and children with disabilities to participate in recreational and competitive wheelchair tennis at all levels from novice to the professional player. As the governing body of tennis, the ITF provides a leading role in the administration of wheelchair tennis. The ITF aims to ensure that a fair and equal opportunity is provided for all those entitled to play under its eligibility rules and that the Rules of Wheelchair Tennis are implemented according to the standards expected of an international body. The ITF aims to work together with National Tennis Federations, National Disabled Sports Organizations and National Wheelchair Tennis Organizations to provide opportunities for all involved in wheelchair tennis and to encourage integration with able-bodied tennis whenever possible.

St Bartolomew

St B | What were the Immediate Causes of the Saint Bartholomew’s Day Massacre? | Document Sources 15,16,17,18| | Travis Bontorin| 10/24/2012| The immediate causes of the Saint Bartholomew’s day massacre, 1572 using the sources from Barbara Diefendorf’s â€Å"The Saint Bartholomew’s Day Massacre, A Brief History with Documents. | Since the Saint Bartholomew’s Day Massacre there has been a great deal of controversy over the causes and blame of the historic crisis. Any religious dispute is a very contentious debate due to the fact that there were generally very few impartial bystanders to record what took place.Given that the clash between the Protestants and Catholics had been an ongoing problem since Protestantism had spread to France in the early 16th century, documents that can be studied are often very biased, and historians must gather information from a third party perspective in order to form opinions about historic events such as the Saint Ba rtholomew’s day massacre. Attempting to figure out why such a horrific event happened is incredibly difficult. It is impossible to know why an individual acted the way they did unless they recorded their thoughts at the time.However, by encompassing various documents written by different individuals we are able to establish an understanding of the circumstances leading up to the massacre and hereby construct a recipe for the event. The formula for any sort of civil crisis is simple; it requires two groups of people who passionately disagree on an issue enough to fight over it, a situation that puts high levels of tension between the two parties, an established fear of the unpredictability of the opposing group, and finally a trigger.In the days leading up to Saint Bartholomew’s Day 1572, the recipe for a disastrous event unfolds and ultimately evolves into the slaughtering of thousands of Protestants in Paris and surrounding regions of France. As with any conflict, the re are two sides to every argument. The religious quarrel between the Catholics and Protestants was so extensive that three wars had been fought throughout the 16th century. The disputes branched out further than religious theology; politics were fundamentally based on religious structures causing the French Wars of Religion to also be a struggle over monarchial power. In an attempt to settle the disputes King Charles IX planned to have his sister Marguerite married to the Protestant King of Navarre, Henry of Bourbon. The wedding was intended to bring peace between the two factions, however many disliked the adjoining of the two religions through matrimony. The wedding, only six days prior to Saint Bartholomew’s Day brought many Protestants into Paris for the celebrations. The large increase of Huguenots arriving in Paris added to the tension between the Protestants and Catholics.Catholic Parisians at the time had a strong distaste for Huguenots. Bringing a large number of Pr otestants into Paris for the wedding in a sense was â€Å"setting the stage† for the pursuant massacre. 2 Even though there was a peace treaty established between the Catholics and the Huguenots, both factions very much disliked one another. In the days after the wedding there were celebrations being held throughout Paris, the festivities were to continue until after Saint Bartholomew’s Day.These celebrations were cut short due to the attempt on the life of Admiral de Coligny by a harquebusier out of a window belonging to the Guise family. As news of the wounded Admiral was spread around Paris it began to stir dismay to the Protestants. Huguenots occupying Paris demanded justice on behalf of the Admiral and blamed the Guise for the attempted assassination. It was reported by many Catholics that the Protestant outrage escalated to the extent violent threats towards all Catholics3 and even towards King Charles IX. Captain Briquemault, revealed that Huguenots had assemble d and were planning to attack the Louvre. 5 Catholics were under the impression that the Protestants were plotting some sort of revolt. Fear began to rise amongst the Parisian Catholics as they prepared to defend themselves against the possibility of a Huguenot attack. 6 The tension in Paris during the two days between the attempted assassination of Admiral de Coligny and the Saint Bartholomew’s Day Massacre could only lead to something bad.Catholics began marking themselves with white crosses so that they would not be mistaken as Protestant. 7 For two days neither Catholic nor Protestant made a physical attack at one another. The threats continued and with both factions at a standoff, waiting for something to happen, it was only a matter of time before the hypothetical powder keg would explode. It is still unknown who was directly responsible for the attempted assassination of Admiral Cologny. At the time, Huguenots were accusing the Duke du Guise because the shot was fired from a Guise house.Many people believe that it was the Queen, Catherine de Medici, who conspired to have the Admiral killed deliberately from the Guise house. Regardless of who was responsible in the days following the Catholics grew more and more fearful of the Protestants. Word was given that Admiral de Coligny would survive the attack; Catherine de Medici became very concerned that he would seek revenge. In a private court with the King she convinced him that something must be done about the Huguenots. The King was warned that the Protestants were planning to rise up against him and his state. Duke of Guise advised that they should â€Å"do to the same thing to them that the Huguenots planned to do to their Majesty†. 9 Charles IX then ensured that all Catholics within Paris were armed, he order at the gates to the city be locked so that no one could leave or enter, and that the boats on the river be chained so that no one could escape. 10 This was the trigger that set off the destruction. When merchants and bourgeoisie got word that the king had order the execution of the Protestants it was the spark provoked the massacre.The bell in the clock tower served as the signal for the Catholics to attack and at 11:00PM on Saint Bartholomew’s Day Catholics began to slaughter all the Huguenots in Paris, starting with Admiral de Coligny. 11 The term massacre is defined as a brutal slaughter of a group of people done without careful judgment or planning. The Saint Bartholomew’s Day Massacre did not happen without any planning; someone planned to have Admiral de Coligny assassinated but it is difficult to support the idea that someone had planned the massacre of the Protestants.The immediate events leading up to the event indicate that tension in Paris built up unto to point where something dramatic was going to happen, if not the massacre something else. The combination of the tension and fear surrounding Paris and the increased number of Protesta nts in Paris, the distaste that each religion had for one another, and finally the trigger of the King ordering the attack is what caused the Saint Bartholomew’s Day Massacre.

Intel’s Site Selection Decision in Latin America Essay

In a growing technological society, the demand for Intel Corporation’s products is rising at a rapid pace. Intel must open a new plant at a rate of one every nine months to supply this demand. In order to diversify assets and decrease risk, Intel must invest in a new area. This area must consist of a stable and transparent government, an export-based economy, a well-educated population, a non-union mentality and lower operating costs than the United States. Intel aims to invest in Latin America because the area currently does not have any plants and accommodates all of the necessary criteria. After selecting a continent, Intel was more concerned about availability of technical personnel and engineers to staff the plant; labor unions and labor relations; transportation infrastructure and costs; the availability and reliability of the electrical power supply; and the government’s corporate taxation rates and incentives. Therefore, the four countries in Latin America that were most appropriate are Costa Rica, Brazil, Chile and Mexico. Costa Rica seemed like a valid alternative. The advantages to invest in Costa Rica include a reputation for stability and democratic government, a collaborative government willing to adapt and change laws in a transparent manner, relatively lower wages, rare and non-combative unions, strict strike laws, excellent transportation methods, and tax exemptions. Disadvantages are that the investment could overwhelm the small economy (pop. 3.5 million); finding enough people with the right training would be difficult; there are not enough daily flights from San Jose’s airport; and relatively high electricity costs. Brazil seemed even more valid than Costa Rica. The benefits of investing in Brazil include a huge local market (not important due to 100% exports from plant); large populations to hire staff from; collaborative state governments; reliability (numerous high technology firms already located in Brazil); capable airports; adequate infrastructure; and available and reasonably priced electrical power. Drawbacks include security; higher overall labor costs; government indifferent about concerns; non-favorable government policies; and a high rate of taxation. Chile really impressed the Intel team upon initial inspection. Investing in Chile is beneficial due to the modern infrastructure and technical training programs. However, shortcomings include travel distance for expatriate executives; salaries for technically trained personnel are relatively high; engineer salaries were similar to those in the United States; absurd capital controls; site proposal far away from airport (Santiago); and no significant government incentives. Mexico has been a great area of foreign direct investment by many high technology firms. Intel hoped it could join the Mexican Silicon Valley. The advantages to investing in Mexico are reliability (prominent Guadalajara area); sufficient travel flights and capacity; low labor costs; large supply of skilled engineers and technicians; lowest electrical power costs; and free land for plant’s site and subsidized training for an extended period. Weaknesses of this site include lack of governmental incentives at the federal level; a high rate of unionization; and exceptions would be made creating an unpredictable environment. Given the advantages and disadvantages of each country, Intel should invest in Costa Rica. Costa Rica should be selected due to its export-oriented infrastructure, reliable power and advanced telecommunications, as well as its talented and educated workforce, highly educated population and supportive business environment. If a president of a country is willing to personally take a group of Intel managers on a helicopter tour of Costa Rica, then this demonstrates the government’s willingness to collaborate with further details and issues that may arise. Intel was not too big an investor for Costa Rica. The country desired a new competitive market to cater to and Intel provided a solid stepping stone in to a newly developed Costa Rican high technology industry. The vital factor was that for every disadvantage listed by the Intel team, the Costa Rican government had a non-preferential and transparent alternative to each one. The deciding factors for the other countries were: Brazil had insecure and unreliable taxation laws that had actually driven some states to the point of bankruptcy; Although Intel was a direct foreign investor, Chile’s capital control methods would prove unstable and questionable if they forced hidden costs on to similar portfolio capital investors; Mexico’s made a crucial mistake of granting exceptions for Intel – entailing an uncertain future if there was a change in government.

Background on the Killing of Harambe the Gorilla

Background on the Killing of Harambe the Gorilla On May 28, 2016, an employee at the Cincinatti Zoo and Botanical Garden shot and killed a silver-back gorilla named Harambe after a small child wandered from his mother and fell into Harambe’s habitat. The gorilla, who was alarmed by the child, a sudden interruption to his normally routine life in captivity, became agitated. Zoo officials chose to kill the gorilla before he could harm the child. The boy survived, suffering minor injuries and a concussion. The Debate Could there have been a better way to handle this situation, given how quickly the events transpired? This became the central question of a nationwide debate that transpired on social media and in news outlets, after video of the incident was published and circulated on Youtube. Many felt that the zoo could have handled the situation differently and believed that the killing of the animal was cruel and unnecessary, especially considering the silver-backed gorilla’s status as a critically endangered species. Petitions circulated on Facebook asking for the mother, a childcare worker, to be arrested for child endangerment. One petition garnered almost 200,000 signatures. The incident raised questions of zoo maintenance, security, and standards of care. It even reignited a public debate over the ethics of keeping animals in captivity. Investigations of the Incident The Cincinnati Police Department investigated the incident  but decided not to press charges against the mother, despite widespread public support for a negligence charge. The USDA also investigated the zoo, which had been cited previously on unrelated charges, including for security concerns in the polar bear habitat. As of August 2016, no charges have been filed. Notable Responses The debate over Harambe’s death was widespread, even reaching as high up as then-presidential candidate Donald Trump, who stated that it was â€Å"too bad there wasn’t another way.† Many public figures blamed the zookeepers, arguing that had the gorilla been given just a few more moments, he would have handed the child off to humans as other gorillas living in captivity have done. Others asked why a tranquilizer bullet could not have been used. Said Wayne Pacelle, CEO of the Humane Society of the United States, â€Å"The killing of Harambe saddened the nation, because this magnificent creature did not place himself into this captive setting and did nothing wrong at any stage of this incident.† Others, including zookeeper Jack Hanna and legendary primatologist and animal rights activist Jane Goodall, defended the zoo’s decision. Although Goodall originally stated that it seemed in the video that Harambe was trying to protect the child, she later clarified her position that the zookeepers did not have a choice. â€Å"When people come into contact with wild animals, life and death decisions sometimes have to be made,† she said. Significance to Animal Rights Movement Like the killing of Cecil the Lion by an American dentist one year prior, the widespread public outcry over Harambe’s death was viewed as a significant win for the animal rights movement, despite its tragic catalyst. That these issues became such high-profile stories, covered by The New York Times, CNN, and other major outlets and discussed on social media broadly, marks a change in the way the public engages with animal rights stories in general.

Bailey Surname Meaning and Origin

Bailey Surname Meaning and Origin Bailey is derived crown official or officer of the king in county or town. Keeper of a royal building or house. A person of high rank. From the Old French for bailiff and/or the Scottish term bailie, a municipal officer corresponding to an English alderman. Bailey is the 66th most popular surname in the United States and the 56th most common surname in England. Surname Origin Scottish, French Alternate Surname Spellings BAILIE, BAILLIE Genealogy Resources for the Surname Bailey 100 Most Common U.S. Surnames Their MeaningsSmith, Johnson, Williams, Jones, Brown... Are you one of the millions of Americans sporting one of these top 100 common last names from the 2000 census? Bailey Family Genealogy ForumSearch this popular genealogy forum for the Bailey surname to find others who might be researching your ancestors, or post your own Bailey query. FamilySearch - Bailey GenealogyFind records, queries, and lineage-linked family trees posted for the Bailey surname and its variations. Bailey Surname Family Mailing ListsRootsWeb hosts several free mailing lists for researchers of the Bailey surname. Cousin Connect - Bailey Genealogy QueriesRead or post genealogy queries for the surname Bailey, and sign up for free notification when new Bailey queries are added. DistantCousin.com - Bailey Genealogy Family HistoryFree databases and genealogy links for the last name Bailey. References: Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Menk, Lars. A Dictionary of German Jewish Surnames. Avotaynu, 2005. Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004. Hanks, Patrick and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003. Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997.

The Causes, Risk Factors Occurrence of Rheumatoid Arthritis in United Research Paper

The Causes, Risk Factors Occurrence of Rheumatoid Arthritis in United States - Research Paper Example   Rheumatoid arthritis (RA) is a chronic systemic inflammatory disease. It is generally seen that the joints become swollen and there is severe pain that is experienced by the patients. Researchers have found that RA causes the immune system of a person to attack their joints. In RA, the autoimmune response can lead to permanent, painful changes in the joints. This disease is an autoimmune defect and it causes healthy cells to be attacked, releasing enzymes that attack surrounding tissues. One of these structures is the synovium in the joint. It becomes inflamed and causes swelling and pain. Researches have found that RA affects women three times more often than men. Typically, it affects the small joints first, including the joints of the hands and feet. More than one joint usually is affected, and symptoms often appear bilaterally.   Arthritis is a serious problem that is faced by many around the world and it is estimated that about 50 million adults in the United States have r eported the doctors to have some form of arthritis, rheumatoid arthritis, gout, lupus, or fibromyalgia. Another estimation suggests that the problem of arthritis is so chronic that one in every five adults in the US report having doctor-diagnosed arthritis. There are also projections that suggest that by the year 2030, 67 million Americans will have doctor-diagnosed arthritis at the age of 18 or older and those that are below the age of 18 an estimated 294,000 children will have some form of arthritis or rheumatic condition. In other words, approximately 1 in every 250 children will suffer from this chronic disease all through there life. This points out that arthritis is not just the disease of the elderly, but it is a serious problem among children also. The figures in Florida according to this survey say that 3,903,200 children below the age group of 18 years are having arthritis (Sacks et al. 2007). In a recent survey, it was estimated that about 1.5 million adults had rheumatoi d arthritis in 2007 (CDC, 2010). According to another estimate in Florida, 27% of adults belonging to the age of 18 years and above have arthritis, and the percentage amplifies with age. Additionally, among this population of self-reported doctor-diagnosed arthritis and estimated 46% of them are not able to do any activity due to their arthritis, 17% of them reported that they are not able have good social participation, 28% suffer from severe joint pain, the working population (34%) have various other limitations due to their arthritis (CDC, 2011). Even though the exact causes are indefinite, RA is thought to be the result problems in once own immune system. In other words, the self-defense system of the human body attacks the healthy cells in the body and these results in RA and other autoimmune diseases. Researchers suggest that there is no age restriction for the initiation of RA and is linked with weariness and extended stiffness after rest.  Ã‚