Financial Reporting and Analysis Week 2 Assignment Harnischfeger Case - 1

Financial Reporting and Analysis Week 2 Harnischfeger Case - Assignment Example With the coming in of the straight-line method for financial reporting which is a change that has built on the previously used method which was the principally accelerated method, some level of changes have been recorded on the income of the company. Even though it is described to be insignificant, there has been an upsurge in the reported income of the company by $11.0 million. Into the future, this change will only affect profits positively when the company is able to maintain its current expenditure or is able to keep that also lower than it currently stand (Cao, 2009). The accounting changes that were recorded also affected changes in the depreciation lives, which focused on specific areas of the company’s operations. These included U.S plants, machinery and equipment and residual values on selected items. The effect of this was an increase in net income by $3.2 million for 1984 alone. In the most immediate future, reported profits are expected to go up as a result of this. However, Conrad (2009) also noted that increased income can only be likened to guaranteed profits if expenditure is also low. The current economic assumptions that Harnischfeger’s plant and machinery will last longer and only lose their value slowly can be noted to be justified. This is because of a number of reasons. In the first place, most of the challenges that the business was facing as part of its business conditions in the primary industries are no more. Secondly, the depreciation accounting will now ensure that there is less pressure on plant and machinery, giving room for the lifespan of these to last longer. LIFO liquidation is simply a method of inventory costing that states for last in, first out. LIFO liquidation is noted to take place in situations where current sales are noted to be higher than current purchases, leading to the need to liquidate all inventory that were not sold in the previous periods (Hull and White, 2010). The effect of LIFO liquidation on income

Compliance with Nursing Homes Regulations Essay Example for Free

Compliance with Nursing Homes Regulations Essay Determine how compliance with the regulations and development of risk-management and quality-management systems for each type of organization contribute to the organization’s overall performance-management system. Nursing homes contribute to their overall performance management systems by making sure that management offer an opportunity to set goals, while clarifying expectations, always being able to reinforce a job well done, initiate change, and foster a healthy working relationship between supervisor and employee which is most important because that will affect the work performance of staff and the quality of the care that is being provided. ( Julie Ditzler Developing an effective system for performance appraisal. Drug Manufacturers contribute to their organizations performance management systems by applying the competency process of Control, Optimize, Reduce, and Extend ,better known as the CORE process. This stands for Control – You can leverage contract templates and extensive term and clause libraries with process-specific authoring and approval cycles that eliminate non-standard terms and prevent rogue contracts from cutting into an organization’s revenue. Optimize – Analytical tools and template-based authoring are just some of the tools that help you create an advanced workflow to drive the best possible deals for you, your partners, and your share holders. Reduce – You can reduce use of non-standard terms and conditions, and thus shorten time-to-contract and increase your margins, using a clause-level, multi-conditional approval hierarchy built into the authoring process. Extend – You can expand the way your organization uses contract-based risk profiles by identifying and aggregating contract-specific language that normally would be locked in a file cabinet. (www.invistics.com/drug-manufacturers-pursuing-operational-excelle) ââ€" ª In mental clinics and hospitals the management teams in quality, development, and risk support their organization’s contribution to performance management systems by Treat people fairly and respectfully regardless of race, color, religion, national origin, disability, veteran status, sexual orientation or preference, sex, or age. ââ€" ª Regard, recognize and value differences in the needs and views of others. ââ€" ª Take advantage of the rich backgrounds and diverse talents of their staff. ââ€" ª Consider and honor different opinions, styles and ways of working. (www.linkedin.com/title/physician/at-allina+hospitals+clinics/) All hospitals want to be on top in regards to quality of care and revenue and although getting to the top is a hard job it is even a tougher job to stay there once you reached the top. The performance management systems in hospitals allows management to identify areas for improvements, plan systematic performance improvements initiative, while setting targets and tracking metrics continuously.

The Shining Film Analysis

The Shining Film Analysis The suspense, blood and gore made the film so intriguing; the audience was kept wondering throughout as to what would really happen next. The eerie hotel combined with music and sound effects played a major role in the film, giving it a sense of paranoia. Nicholsons portrayal of Jack Torrance was truly remarkable, showing us how easily a man can lose complete sanity. The film reveals our need for companionship; loneliness is something we as humans, find it impossible to endure. What disappointed me about the movie was the fact that the breakdown of the family was not as clear prior to it happening; Jacks character lacked depth which would have been vital before his eventual breakdown. However, the film as a whole was exceptionally appealing. The director (Stanley Kubrick) carefully placed the horrific images combined with excruciating background music that would give you utmost panic; Stanley Kubrick had us believe exactly what he wanted and where he wanted, the fact that you were never too certain as to what was about to happen next showed his creative flair. The overflowing blood scenes were a visual masterpiece that seemed almost surreal, what drew me more to the film were hands out the characters and the circumstances they had to go through. Whether you like it or not after watching the film, it makes you somewhat wonder if a world where the past and present unite really exists; hence expanding our imagination to the extent that nothing is impossible. Themes: Isolation and loneliness are one of the major themes in this film. Jacks main reason to losing complete sanity was because he started to slowly isolate himself from everyone, including his family; nothing seemed to matter or make sense anymore. If you were in a world where its sole existence was you; then slowly if not immediately, life loses its meaning. At the beginning of the film we are shown that the car is moving towards and isolated hotel; the hotel itself represents a sense of isolation. The fact that it is located in a secluded place, where not a single soul can be found creates a border between Jacks family and the rest of the world. One scene that showcases loneliness is when Wendy talks to the fire department; we can see a feeling of despair, because she has literally no one to talk to. Duality plays another major role in the construct of the set and the film; there are two mazes, two little girls, two Gradys, even two Jacks. The duality factor of the film may represent the two faced nature of humanity, the one that shines (Danny) and the other one that wallows in the dark, corrupted, and twisted desires. In Jacks case what started as a mere irritation turned into downright aggression towards his family. Detachment from reality is another major theme circling throughout the film. Jack spends most of his time working alone or isolating himself from his wife and child. How are we as humans able to define whats a mere illusion to reality? Jack was not in a clear state of mind, from the way he talked and acted we could tell he was slowly slipping to world illustrated by him. The severity of his detachment is shown with his writing, all work and no play makes Jack a dull boy. As the film proceeds Jack sells his soul, or whats left of his humanity to the devil in exchange for drinks; which finally detaches him completely from reality. Clairvoyance is another theme that Kubrick plays on during the film; Danny is the major factor of this theme. Seen through messages sent by Tony, Danny starts to pick up the broken pieces and tries to prevent what the future beholds. This theme is covered with mystery and no clear edges, representing more of an unfinished circle with no beginning and no end. Tony sends Wendy messages in a mirror written red rum The reflection of which reads murder, murder is a reflection of both the past and the future, the word has a significant connection to the hotel; and history repeating itself. The hotel itself is filled with unexplainable paranormal activity that causes people to be in a disturbing state of mind. Clear, unexplainable images are brought to life to the characters; thus leaving them hanging by a thread of defining whats real and whats plain imagination. Structure: The choice of actors and their portray play huge factors in creating a horrifiic masterpiece. Darling, light of my life. Im not going hurt ya. You didnt let me finish my sentence. I said Im not going to hurt ya, Im just gonna bash your brains in Im gonna bash em right the fuck in. Jack, 1980: The Shining. Nicholsons brings a character to life with his portrayal of Jacks psychotic, twisted mind. With the audience observing his every move; its hard to ignore the fact that whilst watching the film you feel like you can see right through Jacks psychotic, twisted mind. He had the audience observing his every move. Wendys personality on the other hand is illustrated as passive and hysterical making her seem eventually vulnerable as the film proceeds; the fact that she does not dare to conflict with her husband even in the most unfortunate situations makes her almost flawed character seem more human and damaged. Shot in secluded hotel high in the mountains which is inaccessible to anyone, the setting itself creates an atmosphere of seclusion. Kubricks choice of unnerving music and sound effects is one of the most crucial factors that add to the cramped atmosphere; keeping the audience tense, ready for a scared. The Shining wouldnt have been the same if Kubrick didnt add the yellow/ green colour to film, which created a complete different atmosphere; and setting the perfect cautious mood for the audience whilst watching the film. The emptiness of the hotel combined with the unusual setting complements each other greatly, allowing Kubrick to capture great shots; the film was very fast paced but at the same time had long, intense pauses creating a synchronized effect between each shot. Stanley Kubrick tells us simple story of losing complete sanity through a unique perspective. As a whole the film successfully achieves its goal of keeping the audience right at the tip of their seats and anticipating whats going to happen next. Jack Torrance was a one of a kind character, who was trapped by his own demons within the hotel; thus, creating a fascinating phenomenon.

History and Overview of Pulse Oximetry

History and Overview of Pulse Oximetry Pulse Oximetery Leslie Bruchey Introduction to Pulse Oximetry Pulse oximetry has changed the medical field for eternity. The ability to be able to monitor a patient’s oxygen saturation noninvasively has become a standard of care for those who are in the hospital. Pulse oximetry is the ability to measure the oxygen saturation of arterial blood using a pulse oximeter (Pulse oximetry,n.d†). This allows the body to be externally monitored and help maintain the oxygen saturation. The pulse oximeter allows for someone’s oxygen saturation to be measured in a matter of seconds instead of drawling an arterial blood gas which requires a needle and about fifteen minutes to have the results (Arterial Blood Gas, n.d.). History of the Pulse Oximeter A pulse oximeter is a device that allows for noninvasive measurement of a person’s oxygen saturation within their body to make sure their body has adequate oxygenation to prevent fatigue, shortness of breath, becoming disoriented or even leave the body with permanent damage (Brite, 2010). Glenn Milikan was able to create a â€Å"light-weight optical device† that was able to be placed on the earlobe to monitor pilots oxygen levels while flying during World War II (Tremper, n.d). When Milikan developed this device he used Beer- Lambert’s law which believes that using light and wave length can determine that concentration of a solution (Tremper, n.d). In this case, this theory was able to revolutionize the pulse oximeter. This new technology was able to help give doctors and scientists the ability to look inside the body without making the person uncomfortable, or affect their performance in the pilot’s case. In 1964 a surgeon in San Francisco continued to de velop the pulse oximeter and then it started to be distributed by Hewlett Packard in the 1970’s. This pulse oximeter was the first one to be used in a hospital setting and was a large, bulky 35lbs piece of equipment. Not only was it large and bulky, it also cost about ten thousand dollars. (History of Pulse Oximetry, 2002).The pulse oximeter has come a long way over the years and has become crucial in the medical field. How the Pulse Oximeter Works When thinking about pulse oximetry, one may wonder how a pulse oximeter works. This technology allows the health care professionals to see how well someone is oxygenating their blood. The blood is oxygenated through the lungs and then the blood is pumped from the heart throughout the body to organs and tissues to provide the needed oxygenation (A Patients Guide to Heart, n.d.). The way the pulse oximeter works is it looks at how oxygenated the blood is. Blood that is holding onto more hemoglobin absorbs more of the light that is provided by the pulse oximeter and allows more red light to pass through. Blood that has less oxygen will not absorb as much, leading to a lower oxygen saturation percentage (Principles of Pulse Oximetry, 2002). Types of Pulse Oximeters Today’s society, pulse oximeters can come in all different shapes and sizes. In the hospital setting, they can be portable with just as big as a D battery. This type just slips on a finger or ear and then is turned on to have a reading of the person’s oxygen saturation and pulse rate. Another type that is common in a hospital setting is one that is hooked to a monitor in the room and is a piece of tape that can be wrapped around the finger to continuously monitor the oxygen situation. This type is great in an Intensive Care Unit or someone who needs to be monitored closely. Not only are pulse oximeters used in the health care facility, but there also used for personal use, especially for someone who already has compromised lungs and needs to be able to monitor their own oxygen saturation whenever they may feel short of breath or are experiencing other symptoms of low oxygenation. Pulse oximters are easy to obtain online or through a medical supply company. Online a port able pulse oximeter can range from twenty dollars to several hundreds of dollars depending on the brand and the other options that not only pertain to measuring oxygen saturation (How Much Does a Pulse, n.d.). Reasons to Monitor Oxygen Saturation Some of the reasons that oxygen saturation would be tested is for surgery, procedures that involve sedation, diseases such as COPD, anemia, lung cancer and anything that may compromise the effectiveness of the lungs that would prevent adequate oxygenation of the blood (Oximetry, n.d.).With the health care professionals being able to monitor someone’s oxygen saturation, they are able to intervene sooner and prevent further complications. Oxygen Saturation The normal range for a person’s oxygen saturation should be between 96% to 99% in someone who has no respiratory issues. For someone who has mild respiratory trouble, their range should be anywhere from 90% and above. When one’s oxygen level becomes less than 90 for an extended period of time, they need to seek medical attention to prevent further complications (Pulse oximeter readings, 2010). If someone is experiencing low oxygen saturation, some of the symptoms they could be experiencing are shortness of breath and cyanosis which means the skin may have a blue appearance due to the lack of oxygen rich blood (Veach, 2011). If someone is experiencing these symptoms, they should seek medical attention. Interventions for Low Oxygen Saturations If someone is suffering from inadequate oxygenation, there a few different ways to intervene. One way is to place an oxygen mask on the patient. This will allow extra oxygen to support the persons lungs in providing more oxygen and preventing them from working harder to breath (Bateman Leach, 1998). Also if the situation is not remedied, other inventions may include an invasive arterial blood gas, BIPAP/ CPAP, which will push air into the lungs and support the lungs. All these interventions are imitated based on pulse oximetry monitoring of a patient’s oxygen saturation. Conclusion Pulse oximetery has become a revolutionary change in medicine over the years. Now that health care professionals are able to monitor a patient’s oxygen saturation noninvasively at any given time, early intervention can be put in place such as supplemental oxygen to prevent complications or even death. With the invention of the pulse oximeter and the ability to monitor the oxygen saturation without being invasive to the person has become a great contribution. If pulse oximetery and the pulse oximeter were never invented, what would happen to people in the hospital? Would everyone have to be stuck just to find out a basic measurement every few hours? This invention, has allowed people to keep their comfort, while allowing others to have access to needed data to treat them properly. The pulse oximeter has changed the way hospitals and the health care professionals monitor oxygen saturation forever. Works Cited A patients guide to heart surgery. (n.d.). Retrieved from University of Southern California website: http://www.cts.usc.edu/ Arterial blood gas. (n.d.). Retrieved from http://almostadoctor.co.uk Bateman, N., Leach, R. (1998). Acute oxygen therapy. Retrieved from http://www.ncbi.nlm.nih.gov Brite, S. (2010). Importance of oxygen monitoring. Retrieved from http://ezinearticles.com/ History of pulse oximetry. (2002, September 10). Retrieved from Oximetry.org website: http://www.oximetry.org/ How much does a pulse oximeter cost. (n.d.). Retrieved January 19, 2014, from Google website: http://www.google.com Oximetry. (n.d.). Retrieved from http://www.hopkinsmedicine.org Principles of pulse oximetry technology. (2002, September 10). Retrieved from Oximetry.org website: http://www.oximetry.org Pulse oximetry. (n.d.). Retrieved from http://medical-dictionary.thefreedictionary.com Pulse oximeter readings. (2010). Retrieved from http://www.amperorassociates.co.uk Tremper, K. n.d. Pulse oximetry. Retrieved from http://journal.publications.chestnet.org Veach, M. (2011, March 10). What are effects of low blood oxygen levels?. Retrieved from www.livestrong.com

Why did the Weimar Republic fail? :: World War II History

Why did the Weimar republic fail? After World War One ended and Germany was defeated, they returned to their country with heavy losses, a 6.6 billion pound reparation cost and a feeling of being let down. The country suffered huge economical losses and the country fell into poverty and starvation. Any government ruling a country like this already would have a very hard time keeping alive. At this point the Emergency Weimar Republic constitution was adopted by three parties, the Social Democratic Party, the Catholic Center and the German Democratic Party, in early 1919 they won 76 percent of the vote and began to govern Germany. The Weimar Republic was modelled around the imperial constitution and was written in Weimar. People had to blame someone and they blamed the republic for everything, for loosing the war, to the situation they were in now. One of the main reasons the Weimar republic fell from power was the treaty of Versailles, the German people thought all the bad things that had happened to them and their cou ntry were a result of it. In addition to this there were parties from the left and right challenging them. A bi product of the treaty of Versailles was the huge economic lose in their country; this gave the German people more reason to blame and loathe the Weimar republic. The third and final main reason was Hitler's raise to power, he offered the countries people freedom from the Weimar rule and they gradually accepted it. After world war one ended and the treaty of Versailles was signed, German troops returned home feeling angry. They felt that there was no need to call an end to the war, as it didn't seem as though they had the lower hand and Germany had not been invaded. They were bitter because they couldn't fight on and knew it had all been for nothing and they hadn't gained anything. In fact they lost a lot; during the peace conference they were forced to, most importantly; redefine their Western borders and give over a lot of land (13%), pay for damages amounting to $33 billion us dollars, hugely diminish their army and navy and destroy their air-force, donate some of their coal mines (26%) to France as compensation for destroying theirs and accept full responsibility for the war. The German people found the treaty hugely unfair and unjust.

Perceiving a Comic Book Cinema in Ang Lees Hulk :: Movie Film Ang Lee Hulk Essays

Ang Lee's film Hulk (2003) is based on a character whose origins lie in the world of Marvel comic books. In both versions, Bruce Banner is a repressed and unassuming scientist who, as a result of an accident involving gamma radiation, transforms into a massive green engine of destruction, known as the Incredible Hulk, whenever he becomes angry. The Hulk is the rampaging male id, unleashed by modern science upon a world unprepared for its limitless, primal fury. But as interesting as a literary analysis of the character might be – and the Hulk is rife with such possibilities – this is not where Lee's Hulk breaks any new ground. Indeed, by such standards, it is a mundane – if not, actually, a rather awful – film. But what Lee's film does that is extraordinary is its attempt to, not simply adapt the content of the comic books, but in some way translate the experience and aesthetics of the comic books onto the movie screen. In doing so, he alters the condition s of the filmic apparatus enough to warrant further examination. However, the scene under examination in the textual analysis begins fairly conventionally. This scene is relatively early in the film, before the events that unleash the Hulk occur. Bruce Krenzler/Banner (Eric Bana) comes into the office he shares with colleague and ex-romantic interest Betty Ross (Jennifer Connely) at the nuclear biomedicine laboratory. Inside, he finds that Adam Talbot (Josh Lucas), a defence contractor who is one of the film's villains, has come to pay them a visit. Talbot's presence is understood to be intrusive, as he is placed in the centre of the frame, marginalising Bruce and Betty to the the periphery in their own office (shots 1c, 3, and 5a). Furthermore, Betty's over-the-shoulder look back to Bruce as he opens the door in shot 1c seems guilty. There is something of the caught-in-the-act to the staging of Bruce's entry to the office. This establishes the tension of a romantic triangle between the three characters, which never fully emerges as a plot point, but remains as a subtext throughout the portions of the film that deal with Talbot. Betty has to leave rather quickly to attend to some generic science (shot 5), but Talbot lingers a moment to have a "man to man" conversation with Bruce. There is some obvious tension between Talbot and Bruce as he makes overtures toward acquiring their research for military applications (and the ensuing financial benefit of selling the technology). Perceiving a Comic Book Cinema in Ang Lee's Hulk :: Movie Film Ang Lee Hulk Essays Ang Lee's film Hulk (2003) is based on a character whose origins lie in the world of Marvel comic books. In both versions, Bruce Banner is a repressed and unassuming scientist who, as a result of an accident involving gamma radiation, transforms into a massive green engine of destruction, known as the Incredible Hulk, whenever he becomes angry. The Hulk is the rampaging male id, unleashed by modern science upon a world unprepared for its limitless, primal fury. But as interesting as a literary analysis of the character might be – and the Hulk is rife with such possibilities – this is not where Lee's Hulk breaks any new ground. Indeed, by such standards, it is a mundane – if not, actually, a rather awful – film. But what Lee's film does that is extraordinary is its attempt to, not simply adapt the content of the comic books, but in some way translate the experience and aesthetics of the comic books onto the movie screen. In doing so, he alters the condition s of the filmic apparatus enough to warrant further examination. However, the scene under examination in the textual analysis begins fairly conventionally. This scene is relatively early in the film, before the events that unleash the Hulk occur. Bruce Krenzler/Banner (Eric Bana) comes into the office he shares with colleague and ex-romantic interest Betty Ross (Jennifer Connely) at the nuclear biomedicine laboratory. Inside, he finds that Adam Talbot (Josh Lucas), a defence contractor who is one of the film's villains, has come to pay them a visit. Talbot's presence is understood to be intrusive, as he is placed in the centre of the frame, marginalising Bruce and Betty to the the periphery in their own office (shots 1c, 3, and 5a). Furthermore, Betty's over-the-shoulder look back to Bruce as he opens the door in shot 1c seems guilty. There is something of the caught-in-the-act to the staging of Bruce's entry to the office. This establishes the tension of a romantic triangle between the three characters, which never fully emerges as a plot point, but remains as a subtext throughout the portions of the film that deal with Talbot. Betty has to leave rather quickly to attend to some generic science (shot 5), but Talbot lingers a moment to have a "man to man" conversation with Bruce. There is some obvious tension between Talbot and Bruce as he makes overtures toward acquiring their research for military applications (and the ensuing financial benefit of selling the technology).

Microbiology Lab Report

Page I – Cover sheet In the middle f the page give name and number of your microorganism In the right lower corner provide – your name – Lab section number (Biol 108-005) – Date submitted ( 4/18/2013) – the unknown tube # is 5 Page II table of result – This page will have your table of results include the following information – Name of the test – Medium used – Indicator used – your results Part III – All the test done As many pages as needed to do a complete job. n this section you are describing in detail all the tests that was done( all of the chemistry and biochemical reactions) – color change that indicates negative results with explanation which means the substrate, enzyme, products, media, indicator and negative and positive result – the enzyme that are needed for the reaction to take place – indicate what role of medium in the reaction is -what reagent is needed to identify the f inal product Part IV – discussion of Results -as many pages as needed to do a complete job this is the most important part of the report. Read com/chapter-8-microbial-genetics/">Chapter 8 Microbial Genetics Discuss in a logical and step by step how you concluded that you had a certain microorganism. If you had gram negative organism you need to explain which organisms were part of the study and how you eliminated three of them. – To convince your reader you need phrases like; – This negative result† suggested † that my organism is Proteus Vulgaris – this negative result â€Å"confirmed or Reaffirmed† that the organism is Proteus Vulgaris Part V (one page) significance of your particular organism: – Pathogenic, resident flora, or opportunist organism – Disease caused -Symptoms – Treatment – Other related information NOTE: Science writing is brief, concise and down to the point. Avoid long introductions and sentences this paper is due on the 18th which mean tomorrow at 7 am Thank you Please remember to separate each part separately also she accepts this formula too like: tryptophase Tryptoph———— 212;———— Indole Enzyme