Solutions to Poverty: Its Time To Deport The Homeless Essay -- Soluti

The homeless population is growing in America. There are more and more Americans living in boxes, sleeping on park benches and panhandling on the streets each day. These people tend to make us, the non-homeless, feel uncomfortable and unsafe. They are also placing increasing stress on the nation's economy. In short, the homeless are a burden on the rest of society. There needs to be action taken against them. "I shall now humbly propose my own thoughts, which I hope will not be liable to the least objection (Swift.)" I propose that all of the homeless be relocated to foreign third world countries. They can then be hired in American factories producing shoes, automobiles and other various goods at less than one dollar per hour. This will solve many of the problems that are mentioned in Marin’s â€Å"Helping and Hating the Homeless" and Michael Moore’s films â€Å"Roger and Me,† â€Å"Pets or Meat: The Return to Flint,† and â€Å"The Big One.† These problems include both safety and economic issues. The homeless have the ability to make the non-homeless feel threatened and unsafe (Marin.) â€Å"They are homeless, are strangers, alien and therefore a threat (Marin.)† The threat and danger that homeless pose to American society could easily be eradicated by shipping all of them to other countries. We would then no longer have to deal with them on a day to day basis. Yet another problem that could easily be solved by relocating the homeless is that of unemployment. American companies...

Cannabis and Marijuana Plants

Marijuana Marijuana is a psychoactive drug, and is the most controversial of these types of drugs. The reason being is that there are so many myths and misconceptions that surround marijuana. It is not clear about the addiction potential, physical and psychological problems of marijuana. . Marijuana is the third most popular recreational drug in America behind only alcohol and tobacco, and has been used by nearly 100 million Americans (marijuana). Marijuana is widely used and it is estimated that nearly 25% of Americans have used marijuana once in their lives and that 2-5 million people use it daily despite it being illegal.Marijuana is a mixture of crushed leaves, flowers, small branches, stems, and seed of the hemp plant. This plant grows best in tropical climates and can be found throughout the world. Most countries cultivate this plant on purpose. Cannabis Indica species can withstand colder climates (â€Å"Marijuana, history of,†) If marijuana were to become a cash crop i t would be the largest grown in the United States. It is one of the most commonly used drugs in the world, following caffeine, nicotine, and alcoholic beverages in the popularity.In the United States, where the route of admission is usually smoking, it also has been called weed, grass, pot, or reefer (â€Å"Marijuana, history of,†). Marijuana is a depressant. The effects of marijuana may vary with its strength and dosage and with the state of mind of the user. High doses can cause tachycardia, paranoia, and delusions (â€Å"Marijuana, history of,†). Marijuana can also have a psychedelic effect in high doses. With this being said, marijuana is classified as both a depressant and a psychedelic.Marijuana does produce some of the same effects as hallucinogens like a LSD or mescaline, but it differs chemically and pharmacologically. Marijuana is made up of many chemicals. There are currently 426 known compounds in the plant. When marijuana is burned there are 1500 additiona l compounds that are formed. The chemical compounds that are found in marijuana only are called cannabinoids. These cannabinoids are the most active and mind-altering ingredients in marijuana. The primary active component of marijuana is delta-9-tetrahydrocannabinol (THC), although other cannabin derivatives are also thought to be intoxicating.In 1988 scientists discovered receptors that bind THC on the membranes of nerve cells. They reasoned that the body must make its own THC-like substance. The substance, named anandamide, was isolated from pig brains in 1992 by an American pharmacologist, William A. Devane (â€Å"Marijuana, history of,†). The potency of marijuana is determined by the amount of THC present. All the parts of the plant have different concentrations of THC. So the mixture of the plant material used and the conditions of how the plant was grown determines the potency of this drug sold on the street.The root of this plant has no THC value, the stalk have very l ittle value, there is some THC found in the branches, there is a moderate amount of THC found in the leaves(male has 5 leaves and female has 7 leaves), and the highest amount of THC concentration will be found in the buds, flowers and seeds. The concentration of THC has increased over the past 30 years. Marijuana is 25 to 40 times more potent than it was in the 1960’s, it’s up from . 2% to 5-8% pure today. Marijuana dates back to 2700 B. C. in ancient China. The plant was used to make rope, cloth, and paper from its fiber.It was during this time that the resins, flowers, and leaves from the plant could also be used for medical use. It was used to treat gout, malaria, and gas pains. It was by 500 B. C. that the Chinese put a ban of the use of the plant because of it unpredictable intoxicating effects. Marijuana was introduced into ancient India mainly for the mind altering effects. Marijuana was used in religious ceremonies the euphoria producing ability. It didnâ€℠¢t take long for the plant to be recognized for its intoxicating effects and its value in making rope and cloth.In America the public didn’t show any interest in marijuana as a recreational drug. It was just used in medicines. It was primarily prescribed legally for a numerous physical and mental aliments until 1940. In fact when Congress passed the Harrison Narcotics Act in 1914, many drugs were removed from the marketplace, but it excluded marijuana. It was not until the prohibition of alcohol that marijuana smoking became prominent. The Mexican immigrants were introducing marijuana along the Mexican border, while West Indian sailors were bringing it into the Gulf States.People no longer could legally use alcohol in and get their intoxicating effects so smoking marijuana became very popular. It became apparent in the 1930’s that marijuana was being abused and there was an increase in violence because of its use. Tales were beginning to spread of the effects, murder, rape, sexual excess, and memory loss from using marijuana. The federal government tried to scare the public with a film called â€Å"reefer madness†, but it actually did more harm than good. In 1935 the states took action and started passing their own laws towards non-medical use of marijuana.In 1937 the federal government stepped up and passed a Marijuana Tax Act that prohibited the use of all non-medical marijuana, the possession and use of cannabis nationwide. Marijuana came back on the scene during the World War II era. It was extensively cultivated during the World War II era, when Asian sources of hemp were cut off (â€Å"Marijuana, history of,†). It was commercially grown. The Philippines were being invaded by the Japanese so there was no sisal plant to make rope. American farmers were actually encouraged to the marijuana plants for rope production.Birds loved the seeds of this plant and when they would leave their droppings it would start wild plants of marijua na to grow throughout the United States. Marijuana became a very popular drug of choice because of its availability. Today marijuana is a widely used illegal drug among many ethnic groups. Hispanics are among 9. 2 percent of users; non-Hispanic blacks (7. 7% , nearly 8 percent of females used marijuana in the past year vs. 14% of males used in the past year); non-Hispanic whites (6. 7%, nearly 7 percent vs. 11 percent); Asian/Pacific Islanders (2. 0%, 2% vs. 7. %); South Americans (4. 2%, more than 4% vs. 13 percent). It can be found on the street for a price of $250-500 ounce depending on where it is bought. The cheapest is in Oregon at $258 ounce and most expensive in Washington D. C. at $486 ounce. Age itself is one of the most significant variables in understanding marijuana use. Past-year use of marijuana increased with age, to a peak prevalence of about 23 percent among 18 -25 year olds, before declining to about 44 percent among persons aged 35 and older. Among adults, male s moking rates for marijuana are nearly twice those for females.IN the total surveyed population, males were about 70% more likely than females to have used marijuana in the past year (11 percent versus 6. 7, nearly 7 percent). The only exception to the data showing more male smokers of marijuana than females occurs among children and teens. There still remains controversy over the medical uses of marijuana. Proponents are saying that it is useful for treating pain and the nausea and vomiting that are side effects of cancer chemotherapy and for restoring the appetite in people with AIDS (â€Å"Marijuana, history of,†) Modern research uggests that cannabis is a valuable aid in the treatment of a wide range of clinical applications. These include pain relief-in particular (neuropathic pain), nausea, plasticity, glaucoma, and movement disorders. Marijuana is also a powerful appetite stimulant, specifically for patients suffering from HIV, the AIDS wasting syndrome, or dementia (Ma rijuana). What are the acute effects of marijuana? Marijuana can reach the brain through the bloodstream in less than 30 seconds of smoking a joint. It delivers a physical and psychological effect rather quickly.The peak of the effects is usually reached by the time smoking is finished. If a person wants these effects to last longer they would have to consume the marijuana orally from brownies for example. This would allow the marijuana to be absorbed into the system much longer and these effects would last over 2-3 hours. It only takes a single use of marijuana to impair a person’s motor coordination. The person who just used marijuana may think that they are just fine, but they are really clumsy. This kind of thinking from a person under the influence only spells disaster waiting to happen.A person under the influence of marijuana and their ability to follow a moving stimulus is greatly diminished and can last up to 4-8 hours beyond the point of intoxication. This would int erfere with their driving skills. Also their ability to perceive light will be significantly impaired and would be a major risk for someone operating heavy machinery. Marijuana has some serious physical effects on a person. Although legalization activists and many marijuana users believe smoking pot has no negative effects, scientific research indicates that marijuana use can cause many different health problems (The health effects of marijuana, n. . ) . Smoking a single joint of marijuana is the equivalent of smoking 15 cigarettes. Marijuana has at least 50% more tar and carcinogenic materials than cigarettes. Because marijuana is not filtered it enters the lungs at a temperature hotter than cigarette smoke and thus drying and irritating the tissues in the lung. Marijuana has been shown to increase the heart rate. Within a few minutes after smoking marijuana, the heart begins beating more rapidly and the blood pressure drops.Marijuana can cause the heart beat to increase by 20 to 5 0 beats per minute, and can increase even more if other drugs are used at the same time (The health effects of marijuana, n. d. ) It is because of the lower blood pressure and higher heart rate that the researchers have found that a person smoking marijuana has a 4 times greater risk of heart attack compared to them not smoking marijuana. If a person is aware that they have heart disease they should avoid the use of marijuana. Marijuana can hurt the immune system of a person’s lungs.Smoking marijuana can paralyze or destroy the anti-infection white blood cells of the lungs. It is because of this that most smokers will develop laryngitis, pharyngitis, bronchitis, cough, hoarseness, and dry throat. Research indicates that THC impairs the body’s immune system from fighting disease, which can cause a wide variety of health problems. One study found that marijuana actually inhibited the disease-preventing actions of key immune cell (The health effects of marijuana, n. d. ) . There have been recent studies that show marijuana can depress T cells.The depressing of T-lymphocyte functions known as â€Å"killer T cells† would make a person more susceptible to the AIDS infection. The greatest concern is the fact that marijuana is a drug. Some of the most profound effects occur in the brain. Marijuana produces a sense of euphoria, but it also produces anxiety, confusion and if used heavily-drug induced psychosis. Not to mention the effects on reflexes, vision, and motor coordination. Marijuana has effects on long-term memory, because studies suggest that marijuana will fill a synaptic gap between brain cells which stops the flow of electrical signals.Marijuana users experience burn-out or amotivational syndrome from regular use. They have a lack of concern for the future, loss of motivation, loss of ambition, loss of effectiveness, dullness, diminished ability to carry out long term planning, difficulty in concentration, intermittent confusion, impair ed memory, and a decline in work and school performance. There are treatments for marijuana disorders. Marijuana dependence may appear to be very similar to other substance dependence disorders, but the long term clinical outcomes may be less severe.The adults who are seeking treatment for marijuana abuse or dependence have used marijuana nearly every day for more than 10 years and have attempted to quit more than six times (â€Å"Marijuana abuse,†). Let it be noted that marijuana dependence is most prevalent in patients that are suffering from other psychiatric disorders, who are mostly adolescents or young adults. Usually dependence in marijuana co-occurs with other drugs such as cocaine and alcohol. Studies indicate that effectively treating the mental health disorder with standard treatments involving medications and behavioral therapies may help reduce annabis use, particularly among heavy users and those with more chronic mental disorders. Behavioral treatments, such as motivational enhancement therapy (MET), group or individual cognitive-behavioral therapy (CBT), and contingency management (CM), as well as family-based treatments, have shown promise (â€Å"Marijuana abuse,†). Success rates of those seeking treatment are modest and even the most effective treatment for adults will only achieve 50% abstinence in a 2 week period. Those that do achieve a full two week abstinence, more than half will resume use within a year.Across studies, 1 year abstinence rates have ranged between q0 and 30 percent for the various behavioral approaches (â€Å"Marijuana abuse,†). This data suggest that a more chronic care model should be considered for marijuana addiction. The intensity of the treatment can be stepped up or down based on the patients need. The availability of family and other supports are needed. There are currently no medications to treat the abuse of marijuana, but there is ongoing research being conducted. The studies are mostly tar geting the withdrawal syndrome of marijuana.For example, a recent human laboratory study showed that a combination of a cannabin agonist medication with loffexidine ( a medication approved in the United Kingdom for the treatment of opioid withdrawal) produced more robust improvements in sleep and decreased marijuana withdrawal, craving, and relapse in daily marijuana smokers relative to either medication alone(â€Å"Marijuana abuse,†). There have been recent discoveries about endogenous cannabin systems inner workings. It raises the possibility of a future medication that would be able to block THC’s intoxicating effects.This would prevent patients from relapsing by eliminating marijuana’s appeal. References Abbott, A. (2010). Alcohol tobacco and other drugs (2nd ed. ). Washington, DC: NASW Press. Colorado and washington legalized marijuana today, what happens now? (2012, November). Retrieved from http://blog. norml. org/2012/11/08/colorado-and-washington-legali zed-marijuana-tuesday-what-happens-now/ Demographics of marijuana users. (n. d. ). Retrieved from http://www. opposingviews. com/i/gov-t-stats-reveal-demographics-of-adult-marijuana-users Drug facts: marijuana. (n. d. ). Retrieved from

Medical Use of Marijuana

Medical Use of Marijuana Marijuana is used as a medicine for killing pain and relieving a number of symptoms. The use of marijuana in medical practice is, however, not legal in many states in the USA. The medical term for marijuana is â€Å"cannabis†. When patients go through extreme pain, marijuana is used as a pain reliever. It is also applied to treat chemotherapy patients who have loss of appetite due to nausea. The medical use of marijuana as a natural cure has enabled doctors to effectively administer it as a drug for many ailments, including many life threatening illnesses. Cannabis is very effective in treating chronic neck and back pain. Since other pain medications can be addictive, they can cause additional problems to the patient apart from the pain that they have to deal with. Since marijuana is not addictive, it is a much preferred solution to deal with chronic pain. Cannabis can also be used in the place of anti-inflammatory drug, many of which can be addictive. When cannabis is smoked, it provides almost instant relief. Another medical condition that Cannabis can provide relief for is gastritis. Some of the symptoms of this disease can be extremely painful and Cannabis can provide instant relief, especially when patients have a flare up. It helps by relaxing the muscles and regulating the pain. Some of the side effects of the medications used for treating HIV and AIDS include loss of appetite and pain in the body. Cannabis is therefore prescribed for them in an effort to improve their appetite and help them regain the weight they lose. Most of these patients undergo depression due to their condition. Cannabis has also been effective in treating such a state. Cannabis can also be an effective medicine for alleviating many of the symptoms of premenstrual syndrome or PMS. Many women experience pain, irritability and abdominal cramps before the onset of their periods. Cannabis has proven to be an effective cure for these symptoms. There has been some controversy over using marijuana for medical purposes. Since it is also abused as a drug, many people have mixed reactions to its use in medicine. However, its efficiency in treating many hard conditions warrants a serious look into its use in medical science.

Effects Of Addiction On Recovery From Addiction - 1746 Words

springtolife.net - Cleansing Your Life When New To Recovery From Addiction Addiction has hit your life hard and you re ready to start over again by attending a rehab center. We re proud of you for making the right decision! It s not one that is easy to make because it requires massive and difficult life changes. However, moving successfully through recovery is the most important moment you ll ever experience in your life. True recovery from addiction requires a commitment to cleansing your life of the negative impact of addiction and starting over. There are many different life aspects that you must cleanse and doing so will help put you on the path to true recovery. Essentially, it will eliminate all distractions and help you tap†¦show more content†¦Psychology Today goes in depth on the most difficult of these relapse triggers to cleanse from your life: friends and family members who use. They quote a common AA saying that says, If you visit the barber shop often enough, you re bound to get a haircut.† Basically, if you keep visiting the same people and the same locations with whom and where you used in the past, it s going to be hard to resist falling into old patterns. We re here to tell you that it is possible to eliminate these people and locations from your life in a healthy manner. Call up or e-mail your friends and tell them that you care about them, but that you can t see them anymore, due to your dedication to recovery. Nobody wants to make this step in their life, but it is one that you must take if you want to start over again. Make sure they understand it is nothing personal and that you would be more than happy to see them if they quit using. In this way, you may even serve as a positive role model that can help your friends dedicate themselves to sobriety. While you can t force recover or sobriety on them, you d be surprised at how open they ll be if you re honest and caring with them. Making Your Daily Schedule About Recovery Our lives are a mess of conflicting thoughts, actions, and responsibilities. This confusion, understandably, causes us a wide range of emotional difficulties. Perhaps this is why you

Essay on Staff IT Training - 1397 Words

1. Identify the specific groups of people who need training on the new system. For each group describe the type of training you would recommend and list the topics you would cover. Susan, a consultant for Personal Trainer Inc., has been asked to develop a new system for Personal Trainer Inc., and their new Supercenter in Toronto, Canada. Susan will need to prepare a training agenda for Personal trainer, Inc. Susan’s must include all the system users, with training geared for the different company positions and job levels. Susan’s training plan should contain the following; breakdown; †¢ Front line business Users o Need to know how to use the system to perform daily job functions o Key terms o Start up and shut down o Main menu and†¦show more content†¦Susan has a few choices when considering to how the training is to be structured. Susan can use and outside vender, but must consider the cost to provide the type of training to Personal trainer, Inc. Susan will need to also determine if she will conduct training at a venders site, which has the ability to handle a large groups and conduct side by side training. This is the best training however, can sometimes be limited to standard training. Susan will need to decide if a webinars or pod cast will work for Personal Trainer, Inc. Web cast is one way communication, but a pod cast, can listened to over and over. There is also the option of producing tutorial-online series. Susan must also prepare for different training materials/methods such as manuals handouts and if a train- the- trainer concept will be successful for Personal Trainer, Inc. environments. 2. Suggest a changeover method for the new billing system and provide reasons to support your choice. If you recommend phased operation, specify the order in which you would implement the modules. If you recommendation is for pilot operation, specify the department or area you would select as the pilot site and justify your choice. Susan, a consultant for Personal Trainer Inc., has been asked to develop a new system for Personal Trainer Inc., and their new Supercenter in Toronto, Canada. Susan will need to prepare a systemShow MoreRelatedStaff Training and Effectiveness832 Words   |  4 Pageswould have been able to â€Å"catch† this behavior in action. However, had a TNA been done it could’ve caught the fact that men were being given extensive training while the women received minimal. 2. Based on the case as presented above, what KSAs need to be trained? The KSAs that would serve as most beneficial would be proper training of all employees, not just the men. When receiving OJT, the trainees should learn how to effectively communicate instructions and learn that when a mistakeRead MoreNotes On Training And Staff Development767 Words   |  4 PagesAndragogy and Pedagogy Comparison Peter K. 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Tangible Non-Current Assets Free Essays

Q1. Use the information given below. What will be the total capitalized cost with respect to new business (Answer in $000)? (FIB)Land $6,000,000Inspection Officer $200,000Architecture Design $100,000Labour Wages $1,200,000Material Cost $2,500,000Administration Cost $400,000Property Tax $300,000Site Overheads $150,00037147528384500$ (2 marks) Q2. We will write a custom essay sample on Tangible Non-Current Assets or any similar topic only for you Order Now Siva Co took some loans from the bank at the start of the year 2010 which are as follows: 6% loan repayable in 2011 of $8m a 9% loan repayable in 2015 of $18m. A construction of a qualifying asset began on 5th April 2010 with the withdrawal of $3m of funds. On 12th August 2010, another $4m was withdrawn for the qualifying asset. What will be the capitalized borrowing cost at the end of the year 2010? (MCQ) $181,800$216,467$316,467$533,851(2 marks) Q3. Relay Co borrowed $60,000 to finance the construction of a shop. Construction will commence in two years’ time. The loan was taken on 1st January 2001 but the construction began on 1st March 2001. $13,000 of the loan was unused until 1st July 2001 and instead of keeping it idle Relay Co invested the amount with 3% return. The interest payable for the company is at 10% per annum. Calculate the cost to be capitalized for the year ended on December 2001? (MCQ)$4,800$4,870$5,130$6,000(2 marks) Q4. To operate a local locomotive the government has applied a restriction that in every two years the wheels of the locomotive has to be replaced. This replacement will cost $1.9 million. How should the replacement cost be treated? (MCQ)The cost should be taken into profit ; loss account when it is incurred The cost should be accrued over the two years ; accounted for the maintenance costThe cost should be provided in advance ; accounted for under the maintenance costCapitalize the cost ; depreciate it over the two years until next time(2 marks) Q5. Trivial Co has purchased an asset worth $375,000 on 1st January 2000 ; its useful life is stated at 20 years. A revaluation was taken place on 31st March 2002 where the assets worth increased to $390,000. What will be the total depreciation charged on the asset for the year ended 31st December 2002? (MCQ)$4,687$16,479$21,167$23,872(2 marks) Q6. Accenture Co has rented its office building to 3rd party on 30th June 2020. The company uses the fair valuation model for investment property. Buildings original cost valued at $500,000 on 1st January 2012 ; total life were 25 years. A fair value was obtained on the rented day which valued the building at $400,600. At the year-end of 2020, the fair value of the building was $850,000. What will be the revaluation gain/loss on 31st December 2020? (MCQ)$50,000 (Loss)$70,600 (Gain)$170,00 (Gain)$203,100 (Loss)(2 marks) Q7. Hexcentric inaugurated a plant on 1st July 2016. The plant was expected to run for four years until 30th June 2020. After the expected life the plant would be decommissioned and the land will be restored close to its original state. The cost of decommissioning was expected to be $6 million in four years. This estimate was calculated on 1st July 2016. To calculate the present value the company will use an 8% discount rate where the discount factor for year four is 0.735. Calculate the total charge for the cost to be taken into year-end 30th June 2017 profit ; loss account? (MCQ)$352,800$1,102,500$1,455,300$2,088,000(2 marks) Q8. The following statements relate to revaluation. (HA) The entire class of PPE has to be revalued whenever a single equipment in the respective class undergoes revaluation TRUE FALSEIf a revaluation model is used revaluation must be made regularly to ensure carrying amount has a material difference from the fair value TRUE FALSE(2 marks) Q9. Pang Co has purchased a property worth $7 million on 1st January 2013. The land valued at $3 million. The building total life was 20 years with no residual value. On 31st December 2015, the property was revalued to $9 million where the building valued at $5.184 million. The property was fully sold on 30th December 2017 for $6.5 million. Calculate the gain/loss on disposal which will be accounted for profit ; loss? (MCQ) $1,924,000 (Loss)$3,816,000 (Loss)$4,608,000 (Gain)$2,824,000 (Gain)(2 marks) Q10. Which of the following statements are correct in relation to government grants? (MRQ)A government grant is recognized in the profit ; loss over an assets useful lifeA repayment of a government grant received in previous years is a prior period adjustmentA marketing advice from the government does not constitute under the definition of government grantThe grant received for an asset must be excluded from the carrying amount of the asset (2 marks) Q11. A company has inaugurated a new plant with the help of a government grant of $20,000. The life of the plant is five years. Other than granting the installed equipment in the plant cost $90,000. All equipment is depreciated at 20% per annum on a straight-line basis. Calculate the value of government grant taken into Year 1 current liability using deferred income method? (MCQ)$4,000$16,000$18,000$20,000(2 marks) Q12. A company issued loan notes for $200,000 on 1st January 2008. On the same day, the company used the money to buy an investment property. At the year-end, the fair value of the property had risen to $400,000 with a remaining life of ten years. The company uses the fair value model for all properties. Which of the values will be accounted in the year’s profit ; loss account? (MCQ)Gain $200,000, Depreciation $40,000Gain $0, Depreciation $40,000Gain $200,000, Depreciation $0Gain $200,000, Depreciation $20,000(2 marks) Q13. Zima Co took some loans from the bank at the start of the year 2015 which are as follows: 9% loan repayable in 2016 of $11m ; a 13% loan repayable in 2020 of $29m. A construction of a qualifying asset began on 5th April 2015 with the withdrawal of $8m of funds. On 12th August 2015, another $9m was withdrawn for the qualifying asset. What will be the capitalized borrowing cost at the end of the year 2015? (MCQ) $267,750$446,250$714,000$1,160,250(2 marks) Q14. Olay Co borrowed $25,000 to finance the construction of a plant. Construction will commence in two years’ time. The loan was taken on 1st January 2013 but the construction began on 1st March 2013. $6,000 of the loan was unused until 1st July 2013 and instead of keeping it idle Olay Co invested the amount with 7% return. The interest payable for the company is at 15% per annum. Calculate the cost to be capitalized for the year ended on December 2013? (FIB)3613151270000$ (2 marks) Q15. Plato Co has purchased an asset worth $258,990 on 1st January 2008 ; its useful life is stated at twenty years. A revaluation was taken place on 31st March 2010 where the assets worth increased to $310,000. What will be the total depreciation charged on the asset for the year ended 31st December 2010 nearest to $000? (FIB)3613151270000$ (2 marks) Q16. Ventura Co has rented one its properties to a 3rd party on 30th June 2010. The company uses the fair valuation model as an investment property. Property’s original cost valued at $800,800 on 1st January 2002 ; total life was 50 years. A fair value was obtained on the rented day which valued the building at $750,500. At the year-end of 2010, the fair value of the building was $1,150,000. What will be the revaluation gain at 31st December 2010? (FIB)3613151270000$ (2 marks) Q17. Boric Co opened a machine on 1st July 2006. The plant was expected to run for four years until 30th June 2010. After the expected life the machine would be decommissioned and the area will be restored nearest to its original state. The cost of decommissioning was expected to be $3.3 million in four years. This estimate was calculated on 1st July 2006. To calculate the present value the company will use a 12% discount rate. Calculate the total charge for the cost to be taken into year-end 30th June 2007 profit ; loss account? (MCQ)$251,856$272,844$524,700$776,556(2 marks) Q18. Bing Co has purchased a land ; building worth $12 million on 1st January 2005. The land valued at $4 million. The buildings total life was ten years with no residual value. On 31st December 2007, the land ; building were revalued to $16 million where the land valued at $6.75 million. The land ; building was fully sold by 30th December 2009 for $10.5 million. Calculate the gain/loss on disposal? (MCQ) $4,472,000 (Loss)$1,600,000 (Loss)$1,028,000 (Gain)$5,600,000 (Gain)(2 marks) Q19. Jazzy Co has opened a new factory with the help of a government grant of $580,600. The life of the plant is fifteen years. Other than granting the installed equipment in the plant cost $20,400. All equipment is depreciated at 25% per annum on reducing balance basis. Calculate the value of government grant taken into Year 1 current liability using deferred income method? (MCQ)$15,300$20,400$145,150$150,250(2 marks) TANGIBLE NON-CURRENT ASSETS (ANSWERS) Q1. $10,150 Capitalized Cost = 6,000 + 200 + 100 + 1,200 + 2,500 + 150 = $10,150 Q2. CInterest = (8 Ãâ€" 6%) = 0.48 + (18 Ãâ€" 9%) = 1.62 = 2.1(2.1 à · 26) Ãâ€" 100 = 8.08%3,000,000 Ãâ€" 8.08% Ãâ€" 9/12 = 181,8004,000,000 Ãâ€" 8.08% Ãâ€" 5/12 = 134,667Total = 181,800 + 134,667 = $316,467 Q3. B60,000 Ãâ€" 10% Ãâ€" 10/12 = 5,00013,000 Ãâ€" 3% Ãâ€" 4/12 = (130)Total = 5,000 – 130 = $4,870 Q4. DThis is known as overhauling where maintenance, inspection or any repair is required. It is capitalized in the asset ; depreciated over its useful life in this case the life of wheels. Q5. CDepreciation till 31st March = (375,000 à · 20) = 18,750 Ãâ€" 3/12 = $4,687Years = 20 – 2.25 = 17.75 remainingDepreciation till 31st December = (390,000 à · 17.75) = 21,972 Ãâ€" 9/12 = $16,479Total = 4,687 + 16,479 = $21,167 Q6. BDepreciation = (500,000 à · 25) Ãâ€" 8.5 = 170,000Cost – Depreciation = 500,000 – 170,000 = 330,000Revaluation Gain = 400,600 – 330,000 = 70,600 Q7. CDepreciation = 6,000,000 Ãâ€" 0.735 = 4,410,000 à · 4 = 1,102,500 Finance Cost = 4,410,000 Ãâ€" 8% = 352,800Total = 1,102,500 + 352,800 = $1,455,300 Q8.The entire class of PPE has to be revalued whenever a single equipment in the respective class undergoes revaluation TRUE If a revaluation model is used revaluation must be made regularly to ensure carrying amount has a material difference from the fair value FALSEThe difference between carrying amount ; the fair value should be immaterial when applying revaluation model. Q9. AWorkings are done in $000.Depreciation (Building) = (4,000 à · 20) Ãâ€" 2 = 400Cost = 7,000 – 400 = 6,600 Revalued to 9,000 with gain of 2,400Depreciation (Building) = (5,184 à · 18) Ãâ€" 2 = 576Building value = 5,184 – 576 = 4,608Property value = (4,608 Building) + (3,816 Land) = 8,424Loss on disposal = 8,424 – 6,500 = 1,924 Q10.A government grant is recognized in the profit ; loss over an assets useful life (Correct)A repayment of a government grant received in previous years is a prior period adjustment; all adjustments are to be dealt prospectively A marketing advice from the government does not constitute under the definition of government grant (Correct)The grant received for an asset must be excluded from the carrying amount of the asset; a deferred income method can be used also Q11. AThe deferred income method:Year 0Equipment Dr. (90+20) $110,000Bank Cr $90,000Government Grant Cr $20,000Year 1Depreciation for equipment = 110,000 Ãâ€" 20% = $22,000Government Grant = 20,000 Ãâ€" 20% = $4,000 (Current Liability) Q12. CThe gain of $200,000 will be recorded as in fair value model no depreciation is charged. Q13.Interest = (11 Ãâ€" 9%) = 0.99 + (29 Ãâ€" 13%) = 3.77 = 4.76(4.76 à · 40) Ãâ€" 100 = 11.9%8,000,000 Ãâ€" 11.9% Ãâ€" 9/12 = 714,0009,000,000 Ãâ€" 11.9% Ãâ€" 5/12 = 446,250Total = 714,000 + 446,250 = $1,160,250Q14. $2,98525,000 Ãâ€" 15% Ãâ€" 10/12 = 3,1256,000 Ãâ€" 7% Ãâ€" 4/12 = (140)Total = 3,125 – 140 = $2,985 Q15. $16,300Depreciation till 31st March = (258,990 à · 20) = 12,950 Ãâ€" 3/12 = $3,238Years = 20 – 2.25 = 17.75 remainingDepreciation till 31st December = (310,000 à · 17.75) = 17,465 Ãâ€" 9/12 = $13,099Total = 3,238 + 13,099 = $16,337Nearest to $000 = $16,300 Q16. $85,836Depreciation = (800,800 à · 50) Ãâ€" 8.5 = 136,136Cost – Depreciation = 800,800 – 136,136 = 664,664Revaluation Gain = 750,500 – 664,664 = $85,836 Q17. DDepreciation = 3,300,000 Ãâ€" 0.636 = 2,098,800 à · 4 = 524,700 Finance Cost = 2,098,800 Ãâ€" 12% = 251,856Total = 524,700 + 251,856 = $776,556 Q18. AWorkings are done in $000.Depreciation (Building) = (8,000 à · 10) Ãâ€" 2 = 1,600Cost = 12,000 – 1,600 = 10,400 Revalued to 16,000 with gain of 5,600Depreciation (Building) = (9,250 à · 18) Ãâ€" 2 = 1,028Building value = 9,250 – 1,028 = 8,222Land ; Building value = (8,222 Building) + (6,750 Land) = 14,972Loss on disposal = 14,972 – 10,500 = 4,472 Q19. CThe deferred income method:Year 0Equipment Dr. (580,600 + 20,400) $601,000Bank Cr $20,400Government Grant Cr $580,600Year 1Depreciation for equipment = 601,000 Ãâ€" 25% = $150,250Government Grant = 580,600 Ãâ€" 25% = $145,150 (Current Liability) How to cite Tangible Non-Current Assets, Papers

Paramedic Professionals free essay sample

Although paramedics work alongside other emergency services and health care providers, they are not classified as health care professionals, therefore, working independently from these organisations and autonomously within their own state ambulance organisations. Through exploring the evolution of paramedic practice and their role as a health care provider, the current status of paramedics as a semi profession is explained along with what further development is needed before they become a recognised profession. In understanding how paramedics work autonomously within their own state based organisations, the concept of scope of practice and evidence based practice is explored. Finally by discussing how paramedics are independent, we establish paramedics’ role and position within the Australian Health Care System. A paramedic is a health care professional At present in Australia, paramedics are not classified as registered health care professionals. (Smith 2012) Instead, paramedics are widely regarded as semi-professionals with the potential to become a fully recognised profession in the near future. The definition of profession and the guidelines to become a recognised profession are not black and white. Professions Australia defined a profession as ‘a disciplined group of individuals who adhere to ethical standards and who possess special knowledge and skills in a widely recognised body of learning derived from research, education and training at a high level. ’ (Allied Health Professions Australia 2008: 8) Whilst Wilinsky (1964) describes 4 key elements that are essential for the process of professionalization. These include; the implementation of a unified code of ethics and regulations, attaining professional licencing, registration and accreditation, the establishment of university study and education and the development of full-time occupation and formation of occupational territory. Over the past 20 years the roles of paramedics have changed rapidly, with changes still occurring at the present. Paramedics have transitioned from ‘stretcher bearers’ knew as ambulance officers, to todays’ paramedics who are full time workers and are able to administer extensive pre hospital care. Along with the changes to the nature of the paramedics’ job, there has also been a significant change in the way paramedics are trained. ‘Training for paramedics has transitioned from on the job training provided by State and Territory Ambulance Services to vocational qualifications and more recently, higher education (University) sector qualifications. ’(Williams, Brown, Onsman 2012: 6) These changes to higher education training and full time employment, has allowed for paramedics to move one step closer in becoming a recognised profession. A review of common professional traits suggests two main areas where the discipline falls short and it is that paramedics do not have ‘national registration and regulation resulting in professional self-control and accreditation’ and they do not nationwide qualifications that link from tertiary education to the paramedic services (Williams, Brown, Osman 2012: 1) Firstly, registration in the context of health care professionals, is the process of licensing and registering clinicians to practice at a uniform national standard of care. Productivity Commission 2005 in Williams, Brown, Osman 2012: 7) Registration allows for consistency in education and training nationwide, and ensures paramedics work within the provisions of their scope of practice. (Council of Ambulance Authorities 2008) Secondly, there are no national university standard degree competencies or a national curriculum in relation to paramedic training. This leads to an inconsistency between the curricula taugh t to paramedic students. This is further aggravated by ambulance services as they work independently from the Australian Health care System and of the universities as well. Williams, Brown, Osman 2012) In conclusion, without the implementation of nationwide registration, licensing and education qualifications, paramedics will continue to be recognized as a semi-profession. Operating autonomously Paramedics are allied health care providers who are operating autonomously at a state level within their own ambulance services. The United States National Library of Medicine defines autonomy as the ‘decisions and the freedom to act in accordance with ones professional knowledge base. (Nurs 2010: 1) In the paramedic profession this knowledge base is known as a scope of practice. Within each state based paramedic organisation, there is legislation and guidelines that outline the scope of which a certain qualified paramedic can work in. Scope of practice refers to ‘the extent to w hich providers may render Health care services and the extent they may do so independently and the type of diseases, ailments, and injuries a health care provider may address and what procedures and medication they can provide. ’ (Prats amp; Katz 2012: 13) For example, in Queensland, whilst out on road paramedics have the freedom to make their own decisions and judgments based on their knowledge, as long as it is legal in the legislation of the Queensland Ambulance Service Ambulance Service Act 1991 (Qld) and within the scope of practice of the paramedics qualifications. (Queensland Consolidated Acts 2010) As paramedics gain further knowledge and undergo more training, the scope of practice of this paramedic will increase. The larger the scope of practice, the more autonomously the paramedic is able to operate. Currently in Queensland there has been an increased awareness of poorer patient outcomes and difficulties in accessing medical help in rural and remote areas. (Horizon 2007 in O’Meara 2011) In an attempt to increase positive patient outcomes, expanded scope roles have been introduced into the Australian Health Care System, allowing certain paramedics to apply skills and protocols for which they were not originally trained. (Sterling, Pedler, Walker 2007) This increases the paramedics’ autonomy within their field which allows them to work for better patient outcomes. Paramedics are also highly autonomous as they frequently use evidence based practice as a means of new research and technique. In the pre hospital care environment, ‘rather than making decisions about practice actions based on routine and traditionally taught methods, paramedics use evidence identified from well-constructed studies as a basis for the clinical decisions and behaviours. ’ (Curtis amp; Ramsden 2011: 111) Evidence based practice occurs through ‘integrating individual clinical expertise with the best available external clinical evidence from systematic research. (Sackett amp; Rosenberg 1996: 1) This can only occur when an individual is given autonomy within their field of work. In conclusion, as paramedics have the freedom to make decisions within their scope of practice and can utilise evidence based practice, paramedics are autonomous within a state level. Operating independently within The Australian Health Care System Although paramedics work along- side the Australian Health Care System, paramedics are independent of this system. The Houghton Mifflin Company 2011 defines independent as being ‘not governed by a foreign power; self-governing. Paramedics are governed by their own state based organisations and are separate and independent of the hospitals and the Australian Health Care System. When dealing with any misconduct or inquiries, unlike nurses and doctors whose governing power is the Australian Health Care System, paramedics approach their own state based organisation. In conclusion, even though the paramedics work in conjunction with other health care providers both in and out of the hospital setting, paramedics governance is independent of other health care services and the Australian Health Care System. Willis, McCarthy, Lazarsfeld-Jensen and O’Meara 2009) Conclusion: In conclusion paramedics are autonomous and independent health care providers who work along-side the Australian Health Care system. Althou gh paramedics work alongside other emergency services and health care providers in both the in and out of hospital care environment, they are not classified as health care professionals. But with the implementation of nationwide curricula and ethical standards, paramedics can move from a semi profession to fully recognised profession. Paramedics have the freedom to make decisions within their scope of practice and can utilise evidence based practice, making paramedics autonomous within a state level. Through the broadening of paramedics’ scope of practice in certain environment such as rural areas and through the use of evidence based practice we see efforts to increase positive patient outcomes. Finally, paramedics are independent from the Australian Health Care System as they are self-governed by their own state based organisations.