Managerial Accounting Journal Example Essay

The Board of Aldermen of the Hayville approved the Appropriations budget for its General Fund for the year ending December 31 as shown below. 1) Explain the legal significance of an appropriation and why auditors engaged for a financial and compliance audit need to know the meaning of the term. An appropriation is an authorization for administrators to incur on behalf of the governmental unit liabilities in the amounts specified in the appropriation ordinance or statute, for the purposes set forth in that ordinance or statute, during the period of time specified. The auditor must attempt to ascertain that there were no material expenditures in violation of the appropriation ordinance or resolution. 2) It is illegal for a governmental unit to spend money for any purpose unless a valid appropriation for that purpose exists. Does this legal rule assure good financial management for each governmental unit? Why or why not? Not necessarily. If the appropriation budget is prepared mechanically (with very little thought as to what services should be rendered and how the services should be delivered) adhering to the budget may be poor financial management. On the other hand, if the budget relates input of resources to output of services, that have been well planned to meet clearly specified objectives, adhering to the budget should be good financial management. 4) Illustrate a form of Appropriations, Expenditures, and Encumbrances subsidiary ledger account that would provide the information needed by a government finance director to make sure legal requirements concerning appropriations are complied with. Students should present a form similar to Illustration 3-7 (in the text) in answer to this requirement.  (Wilson and Kattelus, 2003, p. 76)

How to Asses Mental Illness

The ability for patients to access mental health services these days are more wide ranging than ever before. This is in part due to the fact that the realm of mental health, once simply governed by physicians, is now peopled by staff of all different types and disciplines. In addition, many mental health professionals are now multiply credentialed, so it is not impossible to see a mental health professional who is all at once a family and marital therapist, a chemical dependency practitioner and a social worker. All these elements only serve to improve the ability of patients/clients to receive quality mental health services, whether it be in a large institutional setting, a community mental health center or in a private clinical office. But what are the different types of mental health professionals who are trained in the identification and treatment of patients with mental health issues? There are many, but for the matter of clarity and brevity, we will focus on just three. Licensed clinical social workers are one type of mental health professional who may be assigned a clinical case. These are individuals who have received graduate level training in the assessment and management of patients with mental illness. They may choose to specialize in a certain type of therapy, such as marital or family therapy or they may provide a more general practice. Clinical social workers are also found in the hospital setting, whether for psychiatric patients or medical patients and are experts in arranging for social services and referral to assisted living facilities, nursing homes, and other post hospitalization care. Advanced registry nurse practitioners are one of the newer types of clinicians in the mental health field. These are nurses who have taken graduate level education which allows them to perform diagnosis and treatment for patients. Many nurse practitioners (also called ARNPs) can prescribe medications for their patients, depending on the laws of the states where they live. ARNPs are also unique in that they can open up clinical practices of their own without having to work under the auspices or licensure of a practicing physician. ARNPs provide medication and counseling services, as well as crisis intervention services. ARNPs are also found frequently in both the inpatient and outpatient settings. Another type of professional who may diagnose and treat a patient with mental health issues is a clinical psychologist. These are men and women who receive post-graduate education and receive a doctorate in psychology. Psychologists are often called â€Å"doctor† but the difference is that they are not allowed to prescribe medications. Psychologists are multifaceted, and are able to diagnose and treat patients with mental health issues, as well as perform and interpret psychological testing to held aid in the diagnosis of patients with personality or learning disorders. Psychologists are usually utilized in the outpatient setting, but it is not unheard of for them to work on an inpatient mental health unit as well. While all these different clinical backgrounds are able to assess patients for the presence of mental illness, the issues which they must consider are the same from patient to patient. Whether the patient is a self-referral, court mandated or identified by a family member, before a true clinical diagnosis can be made, a thorough mental health assessment must be made. This mental health assessment includes several key issues which must be answered. First, the clinician must know what the problem is which brought the patient in for evaluation in the first place. Does the patient feel sad, or depressed, or anxious? To what degree does the mood problem affect the patient†s day to day life? Are they able to go on about their daily business, or are they incapable of holding a job or caring for themselves or their families, because of the severity of the illness. Does the patient actually perceive there is a problem, or has the patient been referred by a medical provider, family member, or friend? The high coincidence of mental health problems and substance abuse makes it necessary for the mental health professional to assess if there is any drug or alcohol abuse issues here. How long has the patient had these symptoms, and are they getting worse, better, or staying the same. A family history is also important, especially as it pertains to issues of mental illness within the family, or a history of physical/sexual or emotional abuse. Above all, when any mental health professional is assessing a patient for mental illness, he or she must assess if the patient has any thoughts of hurting himself or anyone else. This is almost the most important question to be asked of any patient who is being assessed for mental health problems, and when answered in the positive, must be dealt with immediately. As we are discussing suicidal ideation, it is important for any clinician to understand who is at the greatest risk of self harm. There is a disparity in the rates of suicide between men and women, in that it is more likely for a woman to express thoughts of suicide and it is more likely for a man to actually commit suicide. In fact, men over age 45 are more than four times more likely than women to kill themselves as women in the same age (National Patient Safety Agency, 2001). An unemployed man is two to three times more likely to commit suicide. Suicide is also believed to account for 20 percent of all death in young people aged 15-24 and is second only to accidental death. The prevalence of substance abuse in this age group tends to be a contributing factor to suicide rates. The additional issues of academic pressure and relationship problems, as well as possible history of physical and sexual abuse are other risk factors. Interestingly, research has also shown that youngsters who know someone who commits suicide are more likely to commit suicide (Shaffi, et. al. 1985). While issues of race and likelihood to commit suicide have been studied, the pattern changes over geographic distribution. A study done in 1993 by Briget seemed to indicate that gay men and lesbians had higher rate of suicide and attempted suicide than the general population. And, as previously mentioned, research has shown that substance abuse is a significant risk factor for suicide and suicide attempts. One study estimated that among people who abuse drugs, the risk of suicide is twenty times greater than that of the general population (Faulkner, 1997) Any discussion about mental health in the 21st Century is sure to bring some in some element of the Health Insurance Portability and Accountability Act of 1996, commonly known as HIPAA. HIPAA is a federal health benefits law passed in 1996, effective July 1, 1997, which among other things, restricts pre-existing condition exclusion periods to ensure portability of health-care coverage between plans, group and individual; requires guaranteed issue and renewal of insurance coverage; prohibits plans from charging individuals higher premiums, co-payments, and/or deductibles based on health status. It also places strict limits on the type and amount of information which can be released about patients, and to whom the information can be given, and in what manner. While the privacy of patient care information is important, HIPAA can be a stumbling block to the care of patients. For example, should the patient refuse that any collateral information be obtained about his case from a family member or friend, the mental health professional is prohibited by law from making any contact with this person, even if the collateral information could be of help in the care and diagnosis of the patient. In addition, it makes it almost impossible for family members to make appointments or even ascertain that patients are getting care. Health care providers are given leeway in one manner, in that should a mental health patient make what is felt to be a credible threat against another person, the healthcare provider is then able to provide information about the threat to the person in the broadest possible terms, known as a â€Å"duty to warn†. Usually now, before a mental health professional takes on a case, he or she will have the patient sign a document explaining the patient†s rights and the clinician†s responsibilities under HIPAA. In this document, the clinician outlines most common reasons for which the clinician may have to release information about the patient†s care, such as coordinating care with another provider or even obtaining coverage information from the insurer. The patient is also generally advised that he or she may revoke all authorization at any time, but in turn the clinician may choose to discontinue treatment. In this way, both parties are protected. It should be noted, however, that HIPAA restrictions do not apply in cases where abuse is suspected, for clinical health oversight activities, for judicial reasons if evaluations are court ordered, and in cases where the care involves a workman†s compensation issue. The clinician must also provide to the patient a name and number of a person to who concerns about privacy violation may be addressed, and if all else fails, complaints may be made to the Department of Health and Human Services, the federal agency which oversees HIPAA. But should a mental health professional be incautious about the kind of information he or she chooses to release, then he or she may find that they are subject to high fines, sanctions from federally funded agencies and loss of clinical privilege. To me, HIPAA seems like the extreme end of the pendulum, and does little to take into account common sense. I believe that in the future, different legislation will be made to modify the tone of HIPAA and allow a bit of clinical common sense to be used as well. Until that time, mental health practitioners will have to tread lightly and practice with care, keeping in mind at all times the needs of the patient and the rule of the law. So in summary, there are many kinds of mental health professionals, of all different backgrounds and disciplines. It would not be difficult to find a therapist or other mental health professional that would be able to help a client with his or her problems. All are highly qualified. All receive excellent training, and the high degree of diversity allows the mental health patient to almost have a consumer attitude when shopping for mental health care. No matter what kind of practitioner a patient chooses, the patient should be sure that he or she has chosen one who is well versed in the diagnosis and treatment of mental illness. New laws put into affect do much to protect the rights of the patient, but in some ways can tie the hands of the clinical provider. But ultimately, rules are in place to protect both the patient and the practitioner.

The History of Stem Cell Research

The History of Stem Cell Research Free Online Research Papers Stem cells, many have heard the name, but really don’t understand the theory or research behind it. Stem cell research had a slow uprising in the mid 1800’s and had exploded here in the 21st century. It started out with the discovery that some cells can regenerate or create other cells. Now stem cell research is stuck in a controversy over the usage of these cells for research. The first real proof of stem cell capabilities was discovered in the early 1900’s with the discovery of the regeneration of blood cells. They’re similar to cells that duplicate through mitosis and a new creation of another cell all together. The first stem cell research came along with the findings of animal and human stem cells. A stem cell is a cell that has the ability to continuously divide and differentiate into various kinds of cells and tissues. It’s somewhat similar to a blank micro chip; it can be made to be specialized at anything, like our stem cells. When certain conditions occur in the laboratory stem cells can be manipulated to be specialized to create various kinds of cells and tissues. The main reason for this research is the treatment of life threatening and debilitating diseases such as cancer Parkinson’s disease and even diabetes. If scientists are able to figure out the genetic programming of these cells then one day they can program them to work for our benefit and make human life better, more sufficient and give us the ability to repair damaged tissues and organs and better understand disease processes. In work with the human genome experiments and advanced gene-line engineering stem c ells can be the next cure for everything and the possibilities are endless. Cloning of humans and animals and the permanent resistance of harmful and currently incurable diseases is the goal of this research in whole. There are different kinds of stem cells that contribute to research, but all are not constitutionally considerate and lead to the debates that we have now that cripple this research and slow down our race; the human race. The discovery of the embryonic stem cells is important to research which can only be collected from the inner-mass of the blastocyst (unborn fetus) seven to 10 days after initial fertilization in a human female uterus. There is the fetal stem cell, which the cells are taken from the germ-line tissues that make up the gonads of aborted fetuses. Umbilical cord stems cells are similar to those found in adult bone marrow. Placenta stem cells can accumulate ten times more stem cells than umbilical cord blood. Then there are adult stem cells, many can be isolated and used for the goals that want to be reached, but let’s narrow it down. There are three broad categories of stem cells classified by their abilities to differentiate or vary. Totipotent stem cells can ne found in early embryos and each of these cells can create one full organism such as an identical twin, very useful in the cloning of any organism. Pluripotent are like the embryonic stem cells and can vary into over 200 different cell types found in every human. Multipotent stem cells are those of adult cord blood and fetal tissue stem cells. Their abilities are narrower than those of pluripotent cells, but already have successful records for cell based and minor gene based therapies. The use of these cells are very complicated, but can be attained. The first real use of them was the administration of adult stem cells in connection with bone- marrow transplants. At this time bone marrow was being administered through the mouth to patients who suffered from anemia and leukemia. This therapy had no success, but led to the quick discovery of lab experiments that ultimately showed that mice with defective marrow could be restored to complete health by infusing marrow from other mice into the mouse with defective marrow. These lead physicians across the globe wondering if marrow could be transplanted from one human to another, which today is called the allogeneic transplant. Early experimentation of this procedure was happening during the radiation accident in the late 1950’s which kept it low on radar. Usage of this procedure didn’t inflate until a French medical researcher (Jean Dausset) made a discovery about the human immune system that discovered antigens that were proteins connected to most human cells that are called HLA (Human Leukocyte Antigens). Basically they determine what belongs to one body and what does not, such as, blood germs ect†¦ If the body doesn’t recognize the series of proteins or antigens on the cell walls of the cells then the body creates anti bodies and other things to dispose of it. A bone marrow between complete identical twins guarantees complete HLA compatibility between the donor and recipient. Not until the late 1600’s were scientists able to perform these kind of transplants on non identical siblings. The first successful transplant of unrelated bone marrow between two non siblings happe ned in ’73 requiring 7 transplants to be complete. With this, in ’84 the National Donor Society was created and is the first national list of donors, thanks to Congress and the Nation Organ Transplant Act. It allowed clearance to evaluate unrelated marrow, which lead to the NDWP (National Marrow Donor Program) that took over lists for hundreds of thousands of people in ’90. So far the NDWP has completed over 16,000 transplants for treatments of immunodeficiency and leukemia combined. Adult stem cells have also been a perfect candidate for research due to their ability to form many kinds of cells and tissues that can repair brain, liver and even heart cells, consumed by disease, but there were some very unhappy people debating these procedures. Pro-Life activists believe that it is unethical to take a life to save a life and started this debate. This is purely scientific and is rendering stem cell research hopeless because, it is totally impossible to harvest the potential of these cells using them to save the living and protect the â€Å"sanctity of life† at the same time. With plain fact that these cells possibly hold the secrets to cures preventions and treatments of the most undetermined diseases it would seem that this would be a no brainer. Politically though the battle is something of a tougher substance. This debate is clearly the battle over abortion and religiously an embryo is considered a life, but many families and patients depend on the use of these cells. Also, these cells would normally be discarded and put to no use. This debate has left political figureheads left with the fact that any decision made can be considered to be left at a reevaluation of positions. In ’73 a moratorium was placed on the government for federal funding of stem cell research. Then in ’88 a NIH panel voted 19 to 2 in favor of federal funding for research. In ’90 Congress voted to veto that overrode the moratorium on federal funding. Which was then vetoed by George Bush then lifted by Clinton, but changed his mind after a public outcry to him about religion. Thus banned in ’95. Again in 2000 it was allowed , but only on pre- existing aborted fetuses and or stem lines. Though the decision to give federal fund ing was difficult, Bush decided to give way to stem cell lines that are already in various stem cell facilities, but leaving all excess embryos (over 100,000) left to be discarded in these facilities. He said that had to take upon this issue with great care. He left the funding for adult stem cell research at 250,000 dollars per year. In Novembers 2004 election California had a Stem Cell research funding ballot that won 60% to 40% and has established the California Institute for Regenerative Health to regulate the cost of research and the research facilities. Before it was as simple as a mother who willingly signs to donate her embryo after independently deciding to abort pregnancy, but now that has been destroyed. Political debate has crippled the thought of having a faster way of acquiring these cells for research, but still continues and gives everyone a chance to prove what human life has to offer even at the brink of death or destruction. Stem cells can be a new light for many and give those dying a chance for survival, but if lives are to be taken away for that, what is the price for our actions and is it worth it? This debate is no where near over and the future of the living and â€Å"living† is at hand and it is not something that any of these side will easily give in to. Some believe it is a personal right to be able to have abortions and donate their offspring to the future of mankind and some stick to their morale ethics because, it is what they believe. There is only one answer and no mid-point between them. Research Papers on The History of Stem Cell ResearchGenetic EngineeringAnalysis of Ebay Expanding into AsiaOpen Architechture a white paperBionic Assembly System: A New Concept of SelfResearch Process Part OneInfluences of Socio-Economic Status of Married MalesCapital PunishmentThree Concepts of PsychodynamicPersonal Experience with Teen PregnancyEffects of Television Violence on Children

Free Essays on Small Debate On Gay Mariage

What the heck is â€Å"marriage† anyway? Finding a definitive answer on dictionary.com was extremely difficult. In a very circular and redundant motion, each definition pointed back at it’s previous. Marriage is defined as â€Å"the state of being married; wedlock†. Wedlock is defined as â€Å"the state of being married; matrimony.† Matrimony is defined as â€Å"the act or state of being married; marriage.† Married is defined as â€Å"having a spouse†. And, finally, spouse is defined as â€Å"a marriage partner†. So if I had no predefined concept of what it means to be married and I relied solely on the dictionary definition, I would be thoroughly confused. Another interesting interpretation of marriage was â€Å"a wedding†. I, myself, was married in the eyes of Michael Bloomberg and the State of New York long before I had an actual wedding. Why would I need that piece of paper anyway? Isn’t my bond to my intended betrothed proof enough of our love? Although it may be sufficient proof of my love, my love is not sufficient as payment for a doctor’s visit. So there we were in July 2002 in the midst of planning our wedding (for February 2003) when he started to feel not-so-good. After exhausting free professional medical services from family and close friends we realized that this was serious. He needed TESTING. Because he had started his job just a month prior and his insurance wouldn’t have kicked in until the end of September we did something that, inevitably, we were going to do anyway†¦ we got married. Decided to do it on Wednesday night, Thursday morning got the application for a license and 23.5 hours later were back on Friday morning to get in line to see the Justice of the Peace. Exactly 24 hours and 3 minutes after our application time we were married. By Friday afternoon he was being C.A.T. scanned, MRI’ed and poked and prodded in places that he doesn’t talk about at parties. So without the ‘event’... Free Essays on Small Debate On Gay Mariage Free Essays on Small Debate On Gay Mariage What the heck is â€Å"marriage† anyway? Finding a definitive answer on dictionary.com was extremely difficult. In a very circular and redundant motion, each definition pointed back at it’s previous. Marriage is defined as â€Å"the state of being married; wedlock†. Wedlock is defined as â€Å"the state of being married; matrimony.† Matrimony is defined as â€Å"the act or state of being married; marriage.† Married is defined as â€Å"having a spouse†. And, finally, spouse is defined as â€Å"a marriage partner†. So if I had no predefined concept of what it means to be married and I relied solely on the dictionary definition, I would be thoroughly confused. Another interesting interpretation of marriage was â€Å"a wedding†. I, myself, was married in the eyes of Michael Bloomberg and the State of New York long before I had an actual wedding. Why would I need that piece of paper anyway? Isn’t my bond to my intended betrothed proof enough of our love? Although it may be sufficient proof of my love, my love is not sufficient as payment for a doctor’s visit. So there we were in July 2002 in the midst of planning our wedding (for February 2003) when he started to feel not-so-good. After exhausting free professional medical services from family and close friends we realized that this was serious. He needed TESTING. Because he had started his job just a month prior and his insurance wouldn’t have kicked in until the end of September we did something that, inevitably, we were going to do anyway†¦ we got married. Decided to do it on Wednesday night, Thursday morning got the application for a license and 23.5 hours later were back on Friday morning to get in line to see the Justice of the Peace. Exactly 24 hours and 3 minutes after our application time we were married. By Friday afternoon he was being C.A.T. scanned, MRI’ed and poked and prodded in places that he doesn’t talk about at parties. So without the ‘event’...

7 Ways You’re Messing Up Your 401k

7 Ways You’re Messing Up Your 401k A 401k can be a magical thing. It’s a tax shelter available to most every American that can offer great returns- particularly if you have a matching program to take advantage of. But you may not know all there is to know about this personal financial tool. Read up on a few ways in which you might be messing with the goose that wants to lay your golden eggs, and make sure you’re not doing any of these things:1. Not Being MatchedIt seems obvious: don’t turn down free money. And you get free money if you contribute enough to trigger your company’s matching plan. Usually, this is about 3-5% of your gross. Figure out what corners you need to cut to make this possible, and then smile your way to the bank.2. Not Maxing OutContributing 5% is great, but if you can configure things to  do better, you definitely should. Depending on your tax bracket and age, you can defer between $18k and $24k of your salary. Put in as much as you possibly can- and more if you and your spouse are both working.3. Borrowing From YourselfIt’s so tempting, but unless you’re in an absolute emergency situation, act as though your 401k is totally off-limits until retirement. You’ll be penalized and taxed for withdrawals and loans come with a high tax rate. And remember: if a big emergency expense does come up, you could consider using your credit instead. Worst case scenario, most 401ks remain safe in bankruptcy proceedings.4. Transferring/Cashing OutIf you’re switching jobs, don’t cash out your 401k or you’ll have to pay a 10% tax penalty. But don’t just roll it over into your new employer’s plan either. Consider opening a traditional IRA; there won’t be a penalty if you follow the appropriate procedures, and then you have much more investment freedom.5. Not Upping Your ContributionEvery time your pay rises, automatically increase the size of your 401k contribution. Try living on your old salary and put ting the whole difference away for retirement. This helps you avoid lifestyle creep and means you can retire earlier and better.6. Not Managing Your PortfolioKeep and eye on your allocations. Are you investing too much or too little in stocks? Are you risking too much or too little? How close are you to the golden retirement age? Are you being the right amount of careful for where you are in your career? Don’t just fall asleep at the wheel and let good money get drained away by unanticipated market crashes.7. Not DiversifyingDon’t just put all of your 401k in one fund, particularly if your 401k is your primary investment source. Try to cover four categories: index, growth, international, and bonds. This will spread out your risk and keep your portfolio diverse. And make sure to choose funds with low fees (i.e. expense ratios of less than 1%).

Statistics Project, Political Science Project Example | Topics and Well Written Essays - 500 words

, Political Science - Statistics Project Example The essay analyzes international politics comprehends state sovereignty, globalisation and international security, nuclear proliferation, ecological sustainability and nationalism, global finance and economic development, organised crime and terrorism, human security, human rights and foreign interventionism. The discussion highlights that the independent variable that was prevalent in these data sets was distribution of power in the global system. The dependent variable that stood out was foreign policy decision. The data sets could be found online by simply typing the name of the database and specify your topic later inside the site. The hypotheses developed include that states, all the times, act in line with their national interest/concern, or the interests/concerns of that state; the world is a dangerous place; a state’s main interest is self-protection; there is no overarching power, which can impose international rules and/or punish unlawfulness; ethical behaviour is extremely risky since it can affect a state’s capacity to safeguard itself; the global system itself influences states to apply military force; global institution and law have no force or power; they exist only provided that states acknowledge them, and; the wide ties among countries have both made it har d to describe national interest and diminished the worth of military power.This paper finds that distribution of power is negatively affected by international politics. This is because some nations seek to be above others.

Discuss the role of game theory and the problems faced by the managers Essay

Discuss the role of game theory and the problems faced by the managers in decision making of a firm operating in an oligopoly market - Essay Example The common characteristics of an oligopolistic market are product differentiation, barriers to entry, inter-reliant decision making amongst the organizations and non-price rivalry between the organizations1. Each organization in the oligopolistic market generally produces differentiated or branded products. The entry barriers to the oligopolistic form of market are very high which averts the weakening of the competition in the market. The few dominant organizations in the oligopoly market hence earn the maximum profits. However, these organizations are interdependent and have to consider the reaction of their competitors prior to making any decision regarding price change, production level or choice of non-price rivalry. The non-price rivalry amongst the oligopolistic organizations could be in various forms. A few of the non-price rivalry strategies are product diversification, brand development, and widespread after-sales services among others2. Owing to the interdependent nature of the organizations operating in an oligopolistic market structure, the manager of such organizations has to implement strategic decision-making so that the business decisions made by them are the most beneficial one for their organization. Strategic decision-making requires the managers of a particular organization to make presumptions about how the competing organizations would respond to any choice they make. Such kinds of business decisions are very complicated in nature and the results of these decisions are also very indecisive owing to the inter-reliance amongst the organizations. The game theory is considered to be one of the imperative tools utilized by the managers of oligopolistic organizations in the process of strategic decision-making. The concept of game theory is the analysis of models of disagreement and cooperation amongst rational as well as smart decision makers3. This study reviews the function of game theory in the decision making