Essay on Case Analysis 10-3 Kansas City Zephyrs Baseball...

I.Issues Why does net income not equal cash flows? Why do we need accrual accounting? (Why do not we fire all accountants and just publish summary bank statements) Why do the differences between owners’, players’, GAAP and truth number exist?(Can accounting numbers be neutral representations of what happened? What happens if a retired non-roster player (e.g. Joe Portocararo) returns to the active roster while continuing to earn the same money promised him in his guaranteed contract? Of what importance are the periodic net income numbers if the clubs can always be sold for huge profits? How should Bill Ahern resolve the accounting conflict between the owners and players? How much did the Kansas City Zephyrs Baseball Club earn in†¦show more content†¦Because there was a rumor about the owners were hiding profits with some accounting tricks. The burden was heavy on Ahern’s shoulders because his decision would effect the ongoing contracts and negotiations. Major league is consisted of 26 baseball teams. Most of the teams’ annual revenue were between $20 million and $30 million. According to their meeting, these points had been made; Player compensation Roster depreciation Transfer pricing of related operation (stadium costs) One fact that some part of players’ compensation is not paid immediately in cash. For the highest-paid players, the team agreed to defer their salaries for 10 years. Therefore, it helped them to save taxes and income. Some part of players’ compensation came in signing bonuses to be expensed as incurred. The other issue was that the retired players. They were not on the current roster however they were being paid according to the contract. Owners decided to expense the whole amount in 1984 because they were not active players and not serving to bring in their current revenues. Additionally, because of the tax rules, 50% of the purchased price, which is $12 million, was designed as the value of the player roster then. This value was capitalized and depreciated over six years. Besides all these, the stadium rents were set to understate the profits of the club and to move some profits to the stadium corporation. The res t of their accounting is very straightforward. Most ofShow MoreRelatedCase Analysis 10-3 Kansas City Zephyrs Baseball Club, Inc. Essay1719 Words   |  7 Pagesperiodic net income numbers if the clubs can always be sold for huge profits? How should Bill Ahern resolve the accounting conflict between the owners and players? How much did the Kansas City Zephyrs Baseball Club earn in 1983 and 1984? Facts This case shows that how different accounting methods can lead a company to different positions. That is what Bill Ahern was selected on April 9 to focus on reviewing the finances of the Kansas City Zephyrs Baseball Club, Inc., which was bought on NovemberRead MoreDarden Mba Resumes16768 Words   |  68 Pagesscholarship); ï‚ · GMAT: 730; AWA: 5.5 ï‚ · Member of Finance Club, Energy Club and Darden Capital Management Club Charlottesville, VA Nanyang Technological University Singapore Bachelor of Engineering (Computer Engineering) and Minor in Business, June 2006 ï‚ · Awarded full scholarship (among top 50 from over 10,000 candidates) ï‚ · Received First Class Honors (top degree distinction, GPA: 3.95). Dean s list holder (among top 5%) ï‚ · President of NTU Apex Club (premier club for computer programming enthusiasts); spearheaded

Memories of the Atomic Bomb Shown in Children Are Game...

Ask any two people if they remember where they were on 9/11 and you will receive a stunningly detailed description. However, if you ask those same two people for a detailed account of what happened that day you would receive two vastly different stories. Why is that? Well, memory is a very subjective thing. Public memory is subject to even more hazy recollections. Scholars, witness, and government officials all have different versions about the details. Often times it is artists who bring together these accounts by creating work which encourages public discussion. Two such artists are Isabelle Gardner, writer of the poem Children Are Game and Andy Warhol, painter of Atomic Bomb. These two artists contribute to the collective memory of†¦show more content†¦One could argue these children and the public memory of the bombs are similar. People knew the bomb was deadly, but continued to support the development of more bombs in the same way the children must have known what they were doing was dangerous, but they too continued risk their lives regardless of the warnings they must have received from their parents. Both the children and the people of the times are exhibiting purposeful forgetfulness. They both refuse to acknowledge what they are doing could be dangerous and have created a powerful trap for themselves. Gardner writes bombs can blossom in any season and people stuck in these delusions about the bomb not being a tremendous threat to humanity will be unprepared to deal with other of lifes unpleasant realities. (Line 14) According to poet critic Ralph Mills, Gardener was most known for her ability to showcase The hidden fears and hesitancies we nourish in ourselves in a twisted effort to avoid encounters with the multifarious realities of the universe we inhabit (191). Her metaphor between children and society forgetting the dangerous natures of their activities in this poem is an excellent example of her this ability to reflecting back societys f eelings about current events and contribute her own version of the bomb story to the collective memory of society. Gardner not only challenged the collective memory of society of the time, she also uses the poems structure to show a cycle of memory andShow MoreRelated Influence of Nuclear Destruction on the Evolution of Japan Essay2578 Words   |  11 Pagesor a huge plot device. Such a cataclysmic, culturally altering event is difficult to forget. The memory of the nuclear destruction at the end of WWII is ingrained in Japan’s collective unconscious, as reflected in everyday pieces of Japanese popular culture, especially anime films and manga. Japanese are â€Å"still suffering from the sociological and physiological after-effects† of the bombs dropped on Hiroshima and Nagasaki (Kawasaki 20). The direct victims and survivors of the bombingsRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesE SSAYS ON TWENTIETH-C ENTURY H ISTORY In the series Critical Perspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture inRead MoreSocial Networking Sites-Boon/Bane15517 Words   |  63 Pagesgovernment remotely, according to his press secretary. 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The series, which took a year of research and another year to film at more than 100 locations in 22 countries, surveyed the history of technology and social change by tracing the evolution of eight major modern inventions: The atom bomb, telecommunications, computers, production lines, jet aircraft, plastics, rocketry, and television. In 1980 Burke wrote and presented Burke: The Real Thing, a BBC six-part series on reality and human perception. He is a regular contributor to suchRead MoreImpact of Science on Society38421 Words   |  154 Pagesthe UK and the US. The series, which took a year of research and another year to film at more than 100 locations in 22 countries, surveyed the history of technology and social change by tracing the evolution of eight major modern inventions: The atom bomb, telecommunications, computers, pr oduction lines, jet aircraft, plastics, rocketry, and television. In 1980 Burke wrote and presented Burke: The Real Thing, a BBC six-part series on reality and human perception. He is a regular contributor to suchRead MoreLogical Reasoning189930 Words   |  760 PagesE. Parejko, Chicago State University; Robert Sessions, Kirkwood Community College; and Stephanie Tucker, California State University Sacramento. Thinking and writing about logical reasoning has been enjoyable for me, but special thanks go to my children, Joshua, 8, and Justine, 3, for comic relief during the months of writing. This book is dedicated to them. For the 2012 edition: This book is dedicated to my wife Hellan whose good advice has improved the book in many ways. vi Table ofRead MoreStephen P. Robbins Timothy A. 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Behavorial Traps Free Essays

Behavioral Traps There are five behavioral traps. Those five behavioral traps are: time delay, investment, deterioration, ignorance and collective. We fall into some of these traps easily and on a daily bases, while some of us find that they are also easily avoided. We will write a custom essay sample on Behavorial Traps or any similar topic only for you Order Now The trap that you fall into really only depends on you. I would like to define and give an example of each of the behavioral traps, before I discuss which I think is the easiest to fall for and the easiest to avoid. Time delay is momentary gratification that clashes with long term consequences (short term vs. ong term). An example is finding it hard to diet or exercise regularly (Plous, 1993). The ignorance trap is the negative behavior which are not understood or seen at the outset. An example would be: People, who smoked in the 19th Century, they didn’t realize that smoking led to lung cancer and if the information would have been available, many would never have begun to smoke in the first place (Plous, 1993). The collective trap involves more than one party. The example for this one is rush hour traffic. Here everyone prefers to drive at the same time, taking their own self interest into play and letting everyone suffer (Plous, 1993). The investment trap occurs when prior expenditures of time, money or other resources lead people to make choices they normally wouldn’t make. An example would be investing money on something to help out the community only to find out at 90% done that another company is doing the same thing but theirs is better, debating on whether to finish the other 10% or not (Plous, 1993). Deterioration trap is similar to the investment trap but the cost and affect occur over time. An example for this trap is a heroin addict. You do it to get that great feeling but then your body becomes tolerant to the drug and you then up the dose to get that same great feeling, and then you’d rather take the drug to avoid withdrawal symptoms. So what started as a pleasurable feeling ends up in a nightmare of dependence (Plous, 1993). Those are the five behavioral traps, I studied and read because to a point they all are easy to fall into, but one that I know I have troubles with and that most people have fall easily to is the time delay trap. How many of us have tried diet after diet and exercise after exercise and end up not sticking to the plan. That’s what the time delay trap does to you. â€Å"Any situation in which short term consequences run counter to long term consequences can turn into a time delay trap† (Plous, 1993). Another example of the time delay trap could be the apples in the Garden of Eden, because the apple is regarded as bait and is the ultimate temptation with its entrapping consequences (Plous, 1993). As you look at the definitions in the earlier paragraph you might think that there really isn’t one that is easily avoided, but I believe that the deterioration is that one. I believe this because this trap takes time to occur/fall into, while with the other traps they seem more likely easier to fall for. The reason deterioration take more time than the others is because it produces behavior that may seem absurd or self-destructive to others whom haven’t seen the situation evolve. (Plous, 1993). Just like the heroin addiction, your body eventually gets use to all the things you are doing and you think you need more because you aren’t getting the same affect. So over time your body takes a beating and starts to be self destructive and so on. For the time delay trap the person wants to exercise and/or diet, but something keeps stopping you. The long term consequences for not exercising and/or dieting could result in health problems and obesity. I just happen to be one of those people. For months I have been planning to exercise more, but I always end up finding an excuse not to and then it only leads to me now being healthy or losing the weight that I have put on in the mean time. The thing that is striking about the time delay trap is that relative is that you end up with small pains and pleasures in the short run, will produce behavior that is devastating maybe even lethal in the long run. (Plous, 1993). Like for example smoking, it’s a short term pleasure but in the long run you can get cancer. We never really think that the things we do/ could be considered as a trap. We just go on day by day either eventually doing something about what we have been putting up with or just deal with the long term consequence. Which traps we find easy to fall for or to avoid really depend on you, we all have different weak points in our mind and bodies. We think about the things that we put into our bodies, but do we really think about the long term effects? References Plous, S. (1993). The Psychology of Judgment and Decision Making. McGraw-Hill: New York, NY. How to cite Behavorial Traps, Papers

Medical Condition Of The Virtual Patient †MyAssignmenthelp.com

Question: Discuss about the Medical Condition Of The Virtual Patient. Answer: Description of the client The patient going by the name Barry West is a 64 year old male who had his first stroke in the year 2006. He is currently being treated for type 2diabetes and hypertension. It all started with West feeling unwell just a few months before he was admitted to the hospital. He complained of low energy levels, lethargy and hearing impairment. West was diagnosed and told that he had nerve problems. However, the lack of energy and the hearing impairment continued and that when he was taken to hospital. He collapsed at the hospital door. After assessment by a medical officer, West was found to have GCS of 10/15 and the blood pressure was 185/110mmHg and other tests also showed abnormal results. West has recently been described as not being able to move his arms nor speak. He has since been taken to a rehabilitation center to help take care of his condition. Separation of subjective from objective data Subjective data is the information from the patients point of view. The subjective data is used by a medical officer in trying to assess the illness or the medical problem that a patient may be having and hence help them to diagnose the disease (Bhalla Birns, 2015, pg-87-92). Subjective data include the feelings, perceptions, and concerns of the patient. The subjective data obtained from West and his close family members include; Barry West complained of lack of energy, lethargy, and hearing impairment. Mr. West indicates that he is not capable of moving to move his toes, arms, and legs. The patient is also not able to talk and he also indicates that his private parts were affected. The wife indicates that Mr. West was feeling very unwell before he suffered stroke. Mr. West physician concluded that Mr. West had bad nerves without taking any tests. He also says that Mr. West was very quiet and wanted to stay in the beach and talk funny little tunes. The statements made by the patient, Mr. West and his wife comprises the subjective data for this assessment. The objective data is collected based on evidence through measurement and conducting of tests, or can be observed through physical examination and laboratory results. The objective data that was collected in the assessment of Mr. West include; Glasgow Coma scale (GCS) reading at 10/15 and a blood pressure of 185/110mmHg. The doctor also measured his respiratory rate and he found it was at 30breaths/min and O2 saturation of 100% on 2L per minute. The blood glucose levels were 16.5mmol/L at the time of the stroke. Assessments prepared/prepared by the nurse The virtual nurse prepared several assessments after the patient arrived at the hospital. The assessment were meant to enable the nurse understand the health condition of the patient in order to be able to administer the right medication and save the patient. The first assessment that the virtual nurse prepared for based on the information from the assessment is measurement of the respiratory rate of the patient. This is used o determine breathing inadequacy as a result of respiratory muscles being unable to work properly. A respiratory rate is below 29 breaths per minute, it means that the patient is in gross danger (Cooper Gosnell, 2015, pg-56-57). Mr. West respiratory rate was found to be 30 breaths per minute. The other assessment prepared by the nurse is the test of glucose levels. The normal glucose level in the human body ranges between 3.9 and 5.5mmol/L. This level however fluctuates from time to time depending on whether a person is on fasting or has diabetes. Upon carrying out tests, it was found out that Mr. West glucose level was very high at 16.5mmol/L. The blood sugar needs to be lowered in order to save the patient on time. Insulin should be administered to the patient as the nurse may deem appropriate (Cooper Gosnell, 2015, pg-30-31). The nurse also prepared for the Glasgow Comma Scale. GCS provides a practical method of measuring the impairment of consciousness of a person in response to particular stimuli. The GCS is conducted on the eyes, nerves, and motor. The recordings of eyes response is recorded as spontaneous, to sound, to pressure and none. The verbal test is recorded either as oriented, confused, words, sounds or none. Test on the motor is recorded as obeying commands, localizing, normal flexion, abnormal flexion, or none. The three elements are combined to determine the level of responsiveness of a patient (Harris, 2016, pg- 70-74). Mr. West GSC was found to be 10/15. This means that the effect that the stroke has had on the brain is moderate. At this level, it means that the stroke is serious and emergency medical action need to be taken. A GCS scale between 8-9/15 is fatal and can easily cause death to the patient. The blood pressure of the patient was also tested by the nurse. Blood pressure of Mr. West was found to be 185/110mmHg. This means that the blood pressure is very high above the normal 145/110mmHg. The patient with such high blood pressure is at the risk of blood vessels in the heart busting and hence resulting to death of the patient. Additional objective assessments that could be done There are several assessment that the virtual nurse could have prepared for the patient apart from the ones indicated in the report. One of these is the assessment of signs of motor dysfunction. A bedside neuron assessment of motor functions helps to determine the extent to which the patients brain cells have been damaged by the stroke (Wong, 2017, pg-40-45). The assessment will involve examining the ability to move under command and the ability of the patient to understand what youre telling them even thou they are not able to respond by speaking. The nurse can have the patient flex their hand against the arm of the patient, squeezing their fingers or lifting the leg while holding the thigh. The nurse can also conduct an auditory symptoms test. This test is done to test the responsiveness of the patient to sound (Schweizer Macdonald, 2014, pg-122). It can be done by making a loud unexpected clap away from the sight of the patient. The response is evoked by the auditory brainstem and it may be necessary to fully examine the responsiveness of the patients` brain. The other objective assessment that could be conducted by the nurse is the speech and swallowing assessment. The nurse should have examined the ability of the patient to speak when something interesting is said to them. If the patient is completely mum, it means that the attack is severe. Psychogenic myoclonus can be conducted on the patient. It has variable amplitude and frequency. This assessment can be done by eliciting of deep reflexes of the tendon (Doenges, Moorhouse Murr, 2014, pg-56-59). Laborious research methods may demonstrate a reaction around 20ms before the movement. Nursing Care Plans Client Goals Nursing Interventions (nursing actions) Rationale Evaluation Improving mobility and prevention of deformities l Application of splint on the patient l Elevating affected limbs l Changing the position of the patient after every 2-3 hours with the patient being placed in a prone position for about 10 minutes a day. l Positioning the patient to prevent contractures l to prevent flexion to extremity. l To prevent edema and fibrosis l Changing position helps to prevent the patient from developing bed sores and becoming more immobile (Lee, 2017, pg) -the goal is to be evaluated by assessing the progress of the patient every week. The ability of the patient to move their hands and to communicate better through speech will be an important means of evaluation. The blood glucose level and the blood pressure need to be evaluated on a regular basis. Client Goals Nursing intervention/Actions Rationale Evaluation Establishment of exercise program after 6 months l Ensuring movement of all body parts at least 6 times a day l Observing signs of pulmonary embolus or excess cardiac workload l Supervising the patient during exercises l Prevent the neuromuscles from deteriorating further (Linton, 2016, pg-80-89). l This helps to take corrective action through medication or further treatment l Give encouragement to the patient and ensure that they recover gradually (Baird Bethel,2011, pg- 122) Measuring the frequency of respiratory rate lapses and increase in blood pressure. Observation of improvement in movement of the patient over time. Conclusion This assessment evaluates the medical condition of the virtual patient who in this case is Mr. West. The report begins with an introduction of the patient. The medical history of the patient from the time immediately he suffered first stroke until now. This is followed separation of objective patient data from the subjective patient data. The objective data is the data collected from conducting laboratory test and observation of physical condition of the patient by the medical officer. The subjective data is based on the narratives of the patient on their feelings and beliefs concerning the disease which is affecting them. The report also examines the assessments prepared by the nurse. They include conducting blood sugar test, GCS test and blood pressure tests. The report also analyzes the nursing concerns and sets goals with a rationale and a method of evaluation. References Baird, M. S., Bethel, S. (2011). Manual of critical care nursing: Nursing interventions and collaborative management. St. Louis, Mo: Elsevier Mosby. Bhalla, A., Birns, J. (2015). Management of post-stroke complications. Cohen, R. A., Gunstad, J. (2010). Neuropsychology and cardiovascular disease. Oxford: Oxford University Press. Cooper, K., Gosnell, K. (2015). Foundations and adult health nursing. Doenges, M. E., Moorhouse, M. F., Murr, A. C. (2014). Nursing care plans: Guidelines for individualizing client care across the life span. Philadelphia: F.A. Davis Company. Edmans, J. (2011). Occupational Therapy and Stroke. New York, NY: John Wiley Sons. Foster, J. G. W., In Prevost, S. S. (2012). Advanced practice nursing of adults in acute care. Harris, C. (2016). Neuromonitoring and assessment: An issue of critical care nursing clinics of north america. Elsevier. Lee, S.-H. (2017). Stroke revisited: Diagnosis and treatment of ischemic stroke. Linton, A. D. (2016). Introduction to medical-surgical nursing. Schweizer, T. A., Macdonald, R. L. (2014.). The Behavioral Consequences of Stroke [recurso electrnico]. Wong, O. I.-C. H. I. (2017). Evidence-Based Bedside Swallowing Assessment by Nurses For The Patients With Stroke. S.L.: Open Dissertation Press.