U.S. Gaap vs. Ifrs on Depreciation Sample Essay Example For Students

U.S. Gaap vs. Ifrs on Depreciation Sample Essay By and large. U. S GAAP and IFRS both position depreciation as allotment of cost over an asset’s life. There are three stairss of the depreciation procedure: foremost find depreciable base of the plus. and so gauge asset’s utile life and last take a method of cost allotment that best lucifers gross flow from the plus. Depreciation methods allowed under U. S. GAAP include straight-line. units of production. or accelerated methods ( amount of figures or worsening balance ) . Component depreciation is allowed but non normally used. On the other manus. IFRS allows straight-line. units of production. and both accelerated methods. Component depreciation is required when plus constituents have different benefit forms. Thus the impact of major differences consequences that assets with different constituents will hold different depreciation agendas. which may increase or diminish assets and gross. Under both GAAP and IFRS. alterations in depreciation method and alterations in ut ile life are treated in the current and future periods. in other words- non retrospectively. Under IFRS. estimations of utile life and residuary value. and the method of depreciation. are reviewed at least at each one-year coverage day of the month. We will write a custom essay on U.S. Gaap vs. Ifrs on Depreciation Sample specifically for you for only $16.38 $13.9/page Order now For a company presently utilizing GAAP a alteration to IFRS could ensue in a greater frequence of alterations in deprecation rate which in bend could intend less predictable depreciation disbursal. IFRS allows a company to take between two different theoretical accounts in order to value PP A ; E after it has been recognized on the books: the historical cost theoretical account and the reappraisal theoretical account. Cost theoretical account is like GAAP where PP A ; E is carried at its cost less any accrued depreciation and any accrued damage losingss. Revaluation theoretical account allows a company to appreciate PP A ; E on its books to fair value if just value can be faithfully measured. However. GAAP does non allow reappraisals of PP A ; E or mineral resources. Therefore for a company presently utilizing GAAP a alteration to IFRS and the usage of the reappraisal theoretical account could take to a significant addition in plus values on the balance sheet every bit good as a corresponding significant addition in depreciation disbursal. For illustration. at the beginning of the twelvemonth a company has a edifice with a transporting value of $ 100. 000 and a staying utile life of 10 old ages that was late valued at $ 300. 000. Under GAAP. depreciation disbursal for the twelvemonth would be $ 10. 000 ( presuming straight-line ) . While under IFRS. depreciation disbursal for the twelvemonth could be either $ 30. 000 or $ 10. 000. Mention: Current Major Differences between IFRS and US GAAPhypertext transfer protocol: //post. Nyssa. org/nyssa-news/2010/04/current-major-differences-between-ifrs-and-us-gaap. hypertext markup language Depreciation A ; Impairment under GAAP and IFRS hypertext transfer protocol: //belkcollegeofbusiness. uncc. edu/jmcathey/6260/ifrs/Day/Davis % 20 amp ; % 20Lunt % 20- % 20Depreciation % 20 amp ; % 20Impairment. pdf

Definition of Suprasegmental With Examples

Definition of Suprasegmental With Examples In speech, suprasegmental refers to  a phonological property of more than one sound segment. Also called nonsegmental. As discussed in the examples and observations below, suprasegmental information applies to several different linguistic phenomena (such as pitch, duration, and loudness). Suprasegmentals are often regarded as  the musical aspects of speech. The  term suprasegmental  (referring to functions that are over vowels and consonants) was coined by American structuralists in the 1940s. Examples and Observations The effect of suprasegmentals is easy to illustrate. In talking to a cat, a dog or a baby, you may adopt a particular set of suprasegmentals. Often, when doing this, people adopt a different voice quality, with high pitch register, and protrude their lips and adopt a tongue posture where the tongue body is high and front in the mouth, making the speech sound softer.Suprasegmentals are important for marking all kinds of meanings, in particular speakers attitudes or stances to what they are saying (or the person they are saying it to), and in marking out how one utterance relates to another (e.g. a continuation or a disjunction). Both the forms and functions of suprasegmentals are less tangible than those of consonants and vowels, and they often do not form discrete categories. (Richard Ogden,  An Introduction to English Phonetics. Edinburgh University Press, 2009) Common Suprasegmental Features Vowels and consonants are considered as small segments of the speech, which together form a syllable and make the utterance. Specific features that are superimposed on the utterance of the speech are known as supra-segmental features. Common supra-segmental features are the stress, tone,  and duration in the syllable or word for a continuous speech sequence. Sometimes even harmony and nasalization are also included under this category. Supra-segmental or prosodic features are often used in the context of speech to make it more meaningful and effective. Without supra-segmental features superimposed on the segmental features, a continuous speech can also convey meaning but often loses the effectiveness of the message being conveyed. (Manisha Kulshreshtha at al., Speaker Profiling. Forensic Speaker Recognition: Law Enforcement and Counter-Terrorism, ed. by Amy Neustein and Hemant A. Patil. Springer, 2012) Varieties A very obvious suprasegmental is intonation since an intonation pattern by definition extends over a whole utterance or a sizable piece of an utterance...Less obvious is stress, but not only is stress a property of a whole syllable but the stress level of a syllable can only be determined by comparing it with neighboring syllables which have greater or lesser degrees of stress... The American structuralists also treated juncture phenomena as suprasegmental. Differences in juncture are the reason that night rate does not sound like nitrate, or why choose like white shoes, and why the consonants in the middle of pen-knife and lamp-post are the way they are. Since these items contain essentially the same sequences of segments, the junctural differences have to be described in terms of different juncture placement within sequences of segments. In most of these cases, the phonetic realization of the suprasegmental actually extends over more than one segment, but the key point is that, in all of them, the description of the suprasegmental must involve reference to more than one segment.   (R.L. Trask, Language and Linguistics: The Key  Concepts, 2nd ed., edited by Peter Stockwell. Routledge, 2007) Suprasegmental Information Suprasegmental information is signaled in speech with variations in duration, pitch, and amplitude (loudness). Information like this helps the hearer segment the signal into words, and can even affect lexical searches directly. In English, lexical stress serves to distinguish words from each other...for example, compare trusty and trustee. Not surprisingly, English speakers are attentive to stress patterns during lexical access... Suprasegmental information can be used to identify the location of word boundaries also. In languages like English or Dutch, monosyllabic words are durationally very different than polysyllabic words. For example, the [hà ¦m] in ham has longer duration than it does in hamster. An investigation by Salverda, Dahan, and McQueen (2003) demonstrates that this durational information is actively used by the hearer. (Eva M. Fernndez and Helen Smith Cairns, Fundamentals of Psycholinguistics. Wiley-Blackwell, 2011) Suprasegmental and Prosodic Although the terms suprasegmental and prosodic to a large extent coincide in their scope and reference, it is nevertheless sometimes useful, and desirable, to distinguish them. To begin with, a simple dichotomy segmental vs. suprasegmental does not do justice to the richness of phonological structure above the segment;...this structure is complex, involving a variety of different dimensions, and prosodic features cannot simply be seen as features which are superimposed on segments. More importantly, a distinction can be made between suprasegmental as a mode of description on the one hand and prosodic as a kind of feature on the other. In other words, we may use the term suprasegmental to refer to a particular formalization in which a phonological feature can be analyzed in this way, whether it is prosodic or not. The term prosodic, on the other hand, can be applied to certain features of utterances regardless of how they are formalized; prosodic features can, in principle, be analyzed segmentally as well as suprasegmentally. To give a more concrete example, in some theoretical frameworks features such as nasality or voice may be treated suprasegmentally, as having extended beyond the limits of a single segment. In the usage adopted here, however, such features are not prosodic, even though they may be amenable to suprasegmental analysis.   (Anthony Fox, Prosodic Features and  Prosodic Structure: The Phonology of Suprasegmentals. Oxford University Press, 2000)

Managing Change in Organisation Case Study Example | Topics and Well Written Essays - 4000 words

Managing Change in Organisation - Case Study Example On this ground no organizational changes can be made because this will inflict the taxation procedures for the countries. In order to secure the smooth work operation other changes were made in the company. It was decided by the senior management that sub divisions should be introduces in order to the customers to receive the upmost of the service. The company has structured into different teams who manage the different processes. There is a "Customer Conversion Team" for each of the taxation countries. This team handles the incoming calls from not registered customers and tries to convert them to use our services. The team also prepares all the necessary documentation in order for a tax claim to be officially sent to the tax authorities in the given country. The "Quotation Team" gives a quote to the customer, after receiving his documents so as to what tax refund he is entitled to get back. Then if the customer is satisfied the tax file is applied to the country's Tax Office. After the tax application is submitted, the file is passed to the "Filing Section". This team handles the correspondence betwee n the client and the Tax Authorities obtaining information about the progress of the tax application and updating the client. After the refund has been issued the file is passed to the "Payment Team". ... Before the introduction of this organizational change each tax country was internally managing the whole process from converting the customer to refunding the taxes to his account. The main objectives that triggered this change were: Lower rate of converted customers; Unsatisfactory customer service care, due to overload of files to one and the same representative; Inability to administer newly registered customers, because of old cases; Desire to seek highly conversion rates; Managing successful business means most of all identifying the defects in the organization and attempting to control and over them the issues. Establishing a long-lasting business strategy is also of primary importance and the goal of Taxback.com was to accumulate more customers, who will be serviced in an excellent manner. Carr (1995) remarks that to understand the organizational change both the employees and the management need to carefully guide the process of the change and to define this change within the context of the overall good of the company. This means that leaders and senior management have to substantiate their decision of a change with initial discussions and smooth transition to the new operational structures. Organizational change should not be implemented for the sake of any change. Primarily, the efforts have to be directed into improving the "performance" in the customer service care industry and increasing the resources in alluring more customers into using the service (Conner, 1993). In analyzing the organizational change that took place in Taxback.com I found several advantages: The customer service representatives were focused on one task only - to convert the customer, to provide a proper quotation, to contact the tax authorities and to obtain the payment

Pepperdine University Essay Example | Topics and Well Written Essays - 500 words

Pepperdine University - Essay Example The reason I choose this university is because I want to be part of a unique learning environment in which I am able to contribute to the mission and vision of the educational institution. I believe that it is better to give than to receive. During my lifetime I have dedicated myself to helping others whenever I could. Once I become a member of your prestigious institution I plan on donating as much of my time as possible in volunteer work. In order to find volunteering opportunities I plan to reach out to the local churches, non-profit organizations, and governmental institutions. One of the most gratifying experiences in my life occurred a few years ago when I volunteered at a homeless shelter. I worked serving meals to people in need. It was amazing seen the gratitude and positive reaction of these human beings that were going through some harsh times. While searching through the schools’ website I noticed that there is an alumni association that is doing great work in the community. I definitely would like to become a member of this student association. This would give me the opportunity to help others, while at the same time being given the opportunity to meet new people that have the same interest as me of helping out humanity.

The Traditional Narrative Structure Of Thomas Hardy English Literature Essay

The Traditional Narrative Structure Of Thomas Hardy English Literature Essay In order to assess the validity or otherwise of Thomas Hardys assertion, we first need to consider whether or not any such construct as traditional narrative structure can properly be said to exist and, assuming that it does, provide a definition of what this structure might be. This is not as straightforward as it may appear. For one thing, there are many different traditions in world literature and therefore many different concepts of traditional narrative structure. It would be unwise, for instance, to attempt to assert that the storytelling devices employed by the anonymous authors of the stories later compiled as The 1,001 Nights or The Arabian Nights Entertainments complied in all respects with the narrative strategies pursued by Dickens, Trollope, Defoe, Austen and the other writers of the novel form as it has been understood and developed over the past two hundred years within Western society. It is possible to understand from Hardys statement the kind of narrative structure that he had in mind, the progression from event A to B to C suggested by the regular formulation of beginning, middle and end. That Hardys statement should exhibit a strong implied attachment to this sort of narrative structure is in no way surprising, for it was an important aspect of his writing. However, there had already been changes to what Hardy considered the traditional narrative style. Narrative trickery of one kind or another had been apparent in many authors works. Experimentation with form began very early on in the novels development. Indeed, it is arguable that such experimentalism had been present in the English novel since its earliest days. Samuel Richardsons Pamela or Virtue Rewarded , for instance, arguably one of the first novels written in English, may conform to the beginning-middle-end formula looked upon so fondly by Hardy one hundred years later, but it is far from being a standard third party text. The book is an epistolary novel, which is to say that it consists of a series of interlinked texts, purporting to be letters written by the novels protagonist and no fewer than five other correspondents, each of whom has his or her unique literary style, psychology and point of view. Richardson was not the first novelist to adopt this epistolary approach. Other writers, both in France and England, had preceded him. Yet there is no doubt that Richardson displayed a profound and unprecedented facility with the form. In Margaret Drabbles words, he raised the form to a level hitherto unknown and transformed it to display his own particular skills.  [1]  And Richardson was not the only English novelist to have departed sharply from Hardys norm during the English novels formative years. His inventiveness and willingness to experiment with form had been equalled by several other writers, most importantly Lawrence Sterne. The Life and Opinions of Tristram Shandy, published in several parts between 1759 and 1767, stands out as a paragon of unconventionality even today. Its many stylistic novelties and tricks of form include flashbacks, typographical eccentricities, missing pages and multiple perspectives. Not for nothing has it been referred to as the progenitor of th e twentieth century stream-of consciousness novel  [2]   The traditional narrative structure that Hardy had in mind had, therefore, been altered and subverted from within for many years prior to the start of his own literary career. It is, nonetheless, true that the notion of a novel having to possess a beginning, middle and end had become firmly embedded in the psyche of most readers and writers by the late Victorian era. Hardy suspected that the dominance of the traditional narrative structure was under threat by the time he abandoned novel writing around the beginning of the twentieth century. The Age of Realism, in many ways the last great affirmation of the Enlightenment, with its impressively self-confident faith in reason and in reasons access to the real, drew to an end as the nineteenth century began to spill into the twentieth,  [3]  writes Andrà © Brink in his overview of the novels long development as a form: In a turmoil of uncertainty prefiguring Eliots later wry conviction that human kind/ Cannot bear very much reality, Modernism was born. A remarkable revolution swept through all the arts. The faith in representation, which for so long had shaped Western culture, was wavering; and, in Santayanas famous phrase, mankind was starting to dream in a different key  [4]   Both novels, Italo Calvinos If on a Winters Night aTraveller and One Hundred Years of Solitude by Gabriel Garcia Marquez are arguably experimentations into a different style of traditional narrative fictions, that are far removed from what Hardy had in mind. If on a Winters Night a Traveller is probably Calvinos best known novel, published in Italian in 1979 and translated into English by William Weaver in 1981. Since then it has become firmly established as a classic of post-modern fiction. An examination of the books form quickly explains why. Far from being a conventional narrative, in which events are described from the outside by an omniscient narrator and everything proceeds smoothly from an initiating incident to a denouement, the novel has a bewitching and playful form. It is self-reflexive, in that it is a book about a reader who is trying to read a book called If on a Winters Night a Traveller. The first chapter and each subsequent alternate chapter are written in the second person. They form a linking narrative between the intervening, even-numbered, chapters, which all purport to be extracts from various books which the reader tries, at different times, to read: You are about to begin reading Italo Calvinos new novel, If on a Winters Night a Traveller. Relax. Concentrate. Dispel every other thought. Let the world around you fade. Best to close the door; the TV is always on in the next room.  [5]   One prominent way in which If on a Winters Night a Traveller resists traditional narrative structure is by violating boundaries of the structure. These are the boundaries comprised by the inside and the outside of the novel. If on a Winters Night a Traveller resists these boundaries because its premise is a readers attempt to read a work entitled If on a Winters Night a Traveller, whilst being aware that the narrative is instructing the reader to read and how to. This external, authoritative narration in the narrative has the effect of rupturing any traditional narrative sequence in further ways. It causes there to be various acts of reading, both within and without the text, which are out of synch with each other. A key example of this is Calvinos statement that, You are about to begin reading Italo Calvinos new novel If on a Winters Night a Traveller.  [6]  Not only is the readers identity destabilised by the fact that the you may refer to the reader outside or the reader insid e the text in a way not common in traditional narrative, but also the acts of reading are temporally disrupted: You are about to begin reading Italo Calvinos new novel If on a Winters Night a Traveller, the boundary of narrative, narrator and reader is broken, the reader is being instructed by the narrative to read. Another key example of the boundaries, set out by traditional narrative is the set of short orders, orders directed at us, the reader, to physically move our body: Stretch your legs, go ahead and put your feet on a cushion, or two cushions, on the arms of the sofa, on the wings of the chair, on the coffee table, on the desk, on the piano, on the globe. Take your shoes off first. If you want to, put your feet up; if not, put them back. Now dont stand there with your shoes in one hand and the book in the other.  [7]   This address to the reader has the effect of pulling the reader into work. This is very much a departure from Hardys view of the traditional narrative form. However, this is not to say that there is not a traditional narrative thread binding the work together. As the book continues, a clear, if unconventional, story begins to take shape. The reader, who is referred to and addressed throughout the novel becomes the protagonist in a convoluted narrative that revolves around an international conspiracy involving fraud, a mischievous translator, sinister government agents and a number of other elements. There may not be a traditional plot embedded in the book, but there is definitely a plot and it is one that has enough narrative muscle to keep a reader enthralled. There is a clear sense, throughout the book, that the author is solicitous to the reader and eager to retain his or her interest. This desire to aid the reader is borne out by something Calvino once wrote: My working method has more often than not involved the subtraction of weight. I have tried to remove weight, sometimes from people, sometimes from heavenly bodies, sometimes from cities; above all I have tried to remove weight from the structure of stories and from language.  [8]   If on a Winters Night a Traveller also highlights the problems of the one dimensional aspect of traditional narrative structures. If on a Winters Night a Traveller resists linearity. Traditional narrative structures are mentioned only in the context of their non-appearance, complaints such as that of chapters interrupted right at the climaxà ¢Ã¢â€š ¬Ã‚ ¦lets hope we get to the end satisfactorily.  [9]  Here the vocabulary of traditional narrative climax and satisfying ending, though present is subverted. Calvino comments on his own narrative throughout and his most clear comment on this particular form of resistance to traditional narrative structures occurs when, making explicit the sexualised connotations of interrupted climax, and satisfying ending, he describes how Lovers reading of each others bodiesà ¢Ã¢â€š ¬Ã‚ ¦ differs from the reading of written pages in that it is not linear. It starts at any point, skips, repeat itself, goes backward, insists, ramifies in simultaneous and divergent messages, converges again, has moments of irritation, turns the page, finds its place, gets lost. A direction can be recognized in it, a route to an end, since it tends toward a climax, and with this end in view it arranges rhythmic phases, metrical scansions, recurrence of motives. But is the climax really the end? Or is the race toward that end opposed by another drive which works in the opposite direction, swimming against moments, recovering time?  [10]   One Hundred Years of Solitude could loosely be described as a family saga. It deals with the varying fates of numerous individuals drawn from seven generations of one South American family, but it is in not a type of narrative. The book includes multiple time-frames and numerous supernatural elements, including ghosts and prophecies, all of which are treated in a matter-of-fact fashion by the novels many characters. This makes it a clear embodiment of magic realism and it has, indeed, been identified by many critics as the quintessential magic realist text.  [11]   The American science fiction and fantasy author Gene Wolf, for instance, has said that Magic realism is fantasy written by people who speak Spanish,  [12]  while the British fantasy author Terry Pratchett has said that it is like a polite way of saying you write fantasy  [13]  . Despite the difficulty many have experienced in pointing out its exact nature, however, the term continues to have resonance for many readers and One Hundred Years of Solitude continues to be seen as its most characteristic text. What is it about this book that qualifies it as magic realism and in what way is its narrative distinguishable from Hardys cherished mode of traditionalist storytelling? The books difference is undoubtedly the mythic and timeless quality Marquez brings to bear in his treatment of the fictional town of Macondo and its multi-layered connection with the Buendà ­a family, whose patriarch, Josà © Arcadio Buendà ­a, is also Macondos founder. Macondo is, in a way, a leading character in the novel and yet its geography and character remain remarkably opaque throughout. As Ian Johnston has pointed out: There is something clearly magical about the world of Macondo; it is a state of mind as much as, or even more than, a real geographical place (we learn very little about its actual physical layout, for example). And once in it, we must be prepared to meet whatever the imagination of the author presents to us.  [14]   The capacity of the imagination to which Johnson alludes is immense, and so the ability to enforce a willing suspension of disbelief in the mind of the reader that co-exists with it  [15]  . It is Marquezs ability to make the reader accept and even fail to question events that could not possibly take place in the real world that give One Hundred Years of Solitude its unique flavour. An excellent example of the kind of trick Marquez plays repeatedly, comes early on in the novel when an act of suicide is followed by a physically impossible perambulation by a trail of blood: A trickle of blood came out under the door, crossed the living room, went out into the street, continued on in a straight line across the uneven terraces, went down steps and climbed over curbs, passed along the Street of the Turks, turned a corner to the right and another to the left, made a right angle at the Buendà ­a house, went in under the closed door, crossed through the parlour, hugging the walls so as not to stain the rugs, went on to the other living room, made a wide curve to avoid the dining-room table, went along the porch with the begonias, and passed without being seen under Amarantas chair as she gave an arithmetic lesson to Aureliano Josà ©, and went through the pantry and came out in the kitchen [à ¢Ã¢â€š ¬Ã‚ ¦]  [16]   The blending together of the real with the imagined, the plausible with the impossible, is what characterises the book throughout. Time becomes a blur, characters reflect the personalities of long dead ancestors or unborn descendants, history and chronology are obscured by the interplay of broadly similar events (invasion after invasion, birth after birth, death after death). Only Macondo seems stable, in the end, and yet even Macondo blows away to nothingness in the final, apocalyptic chapter, leaving the reader uncertain regarding the status of everything that has happened. And yet, all of this has to be set alongside the extremely detailed and persuasive nature of Mà ¡rquezs writing. He may be concerned with the fantastical and the fabulous but he also a sharp-eyed literary observer. The translator Edith Grossman made exactly this point when she gave the keynote speech at an event held in New York in 2003. Focusing on the quality of his prose and on his approach to narrative, Grossman said of Mà ¡rquez: He is a master of physical observation: Surfaces, appearances, external realities, spoken words everything that a truly observant observer can observe. He makes almost no allusion to states-of-mind, motivations, emotions, internal responses: Those are left to the inferential skills and deductive interests of the reader. In other words, Garcà ­a Mà ¡rquez has turned the fly-on-the-wall point of view into a crucial aspect of his narrative style in both fiction and non-fiction, and it is a strategy that he uses to stunning effect.  [17]   One Hundred Years of Solitude also resists traditional narrative structures with its relation to traditional boundaries of, and within, narrative. If on a Winters Night a Traveller contravenes boundaries; One Hundred Years of Solitude goes further by collapsing these traditional boundaries. A very significant way in which this is affected is through the names in the novel. Spread over several generations, there are three women with a forename Remedios, five male characters with the forename Aureliano, and five characters sharing both a forename and a surname: Josà © Arcadio. What should be a straightforward, linear piece of historiography is made more complex and convoluted by Marquez. It becomes unclear exactly which characters of the names Aureliano, Remedia or Josà © Arcadio are interacting at certain points in the narrative. One such example is that of Aureliano and Amaranta Ursula, in the rooms where Colonel Aureliano had also made love, made mad love on the floor of the porch à ¢Ã¢â€š ¬Ã‚ ¦they were awakened by a torrent of carnivorous ants who were ready to eat them alive.  [18]   One Hundred Years of Solitude often resists traditional narrative structures at the same time as drawing attention to them. One key example of this is the flashback with which the novel begins. As a traditional narrative structure, the flashback has a very definite sense of the present through which the past is framed. However, Marquez resists this traditional structure by destabilising this present tense, and the presence of the character having the flashback: Many years later as he faced the firing squad, Colonel Aureliano Buendia was to remember[à ¢Ã¢â€š ¬Ã‚ ¦]  [19]  The suggestion of a traditional flashback is preserved in the act of remembering, yet Marquez resists the traditional structure of the flashback by locating it into the future , Many years later, was to remember, a ruptured linearity which is, in a further resistance to traditional narrative structures, explained only at the end of the novel, when Aureliano finally realises that the parchments he discovered are a prophecy of the novels events: at that prodigious instant Melquiades final keys were revealed to him and he saw the epigraph of the parchments perfectly placed in the order of mans time and space.  [20]   Both One Hundred Years of Solitude and If on a Winters Night a Traveller depart quite radically from the traditional narrative structure utilised by Thomas Hardy and yet neither Marquez nor Calvino is willing to jettison the idea of narrative or deny their readers a satisfying encounter with the elemental power of storytelling. These texts resist traditional narrative but they do not reject or repudiate narrative itself. On the contrary, they provide meaning and pleasure by taking the novel further and beyond the structure in which Hardy worked in. Both writers resist traditional narrative structure by rupturing the linearity of the narrative and creating problems of time and engagement of the reader. Bibliography

Implementation of a Transitional Model of Care for Congestive Heart Fai

During exacerbations of Congestive Heart Failure (CHF), older patients may receive care in multiple settings; often resulting in fragmented care and poorly-executed care transitions. The negative consequences of fragmented care lead to duplication of services; inappropriate or conflicting discharge instructions, medication errors, patient/caregiver anxiety, and increased costs of care. In light of changes in Medicare reimbursement penalizing hospitals with above set limits for heart failure (HF) readmissions, models of care are being evaluated for their effectiveness in satisfying this change as well as reducing fragmented care in this population. This paper reviews the Transitional Care Model created by Dr. Mary Naylor at the University of Pennsylvania (Penn Nursing Science, 2013). This model in introduces a patient-centered interdisciplinary team intervention designed to improve transitions across care settings. Congestive Heart Failure Congestive heart failure (CHF) is a condition in which the heart is incapable of adequately pumping blood throughout the body or unable to stop blood from backing up into the lungs. The most common cause of CHF is hypertension, previous myocardial infarctions, disorders of the heart muscle or the valves of the heart, and chronic lung diseases such as asthma or emphysema. CHF is a common diagnosis for individuals sixty five years and older. With the growing population of baby boomers, the rate of CHF is predicted to nearly double over the next forty years and will be a drain on healthcare resources. Treatment costs are estimated around $20 to $40 billon, with $8 to $15 billion spent on hospitalization alone (Quaglietti, Edwin, Ackerman, & Froelihe... ...he Medicare Fee for Service Program. New England Journal of Medicine, 360: 1418-1468. Naylor, M. (2012). Transitional Care Model. Retrieved from http://www.fiercehealthcare.com/special-reports/transitional-care-model Penn Nursing Science. (2013). Transitional Care Model-About TCM. Retrieved from http://www.transitonalcare.info/about.tcm Quaglietti, S. E., Edwin, J., Ackerman, L., & Froeliher, V. (2000, November/December). Management of the Patient with Congestive Heart Failure Using Outpatient, Home and Palliative Care. Progress in Cardiovascular Diseases, 43(3), 259-274. Retrieved from www.cardiology.org/recentpapers/susiechf:pdf Senthilraj, G., & Ganeshan, R. (2013). Effects of a Hospital Wide Quality Improvement (Doctoral dissertation, University of Connecticut). Retrieved from http://digitalcommons.uconn.edu/cgi/vecontent.cgi?article=1464&context=gs_thesis

Passive and Active Students

People go to school to get an education. What individuals make of school is what they are going to take with them when they are on there own and for the rest of their life. There are two different types of students, passive and active. Attitude, the amount of energy you put into your classes, and the quality of work determines the type of student you are going to be. Attitude is the first element that determines the quality of a student. A passive student is almost always negative. Normally his or her attitude is that they have something better to do then study; they just do not care about how well they do in the class. Often passive students tend to think that when they receive a poor grade, it is because the teacher does not like them. On the other hand an active student has a very positive attitude. He or She is a â€Å"go getter? often optimist always looking for the best in every situation. They try to learn as much as possible about what they are studying. The second component that helps determine the type of student is the amount of energy he or she puts into their work for their classes. A passive student is lazy. Since he or she†s attitude is poor, they tend to put only enough energy in to just get by. An active student does just the opposite they always study. They have their priorities straight. They make the time to study instead of going out and having fun. Such as not going out with their friends when they know that a quiz or test is coming up. They are usually willing to help others. Finally, the quality of work also determines the type of student. A passive student often turns in poor and unfinished work. He or She does not take time to fully understand the directions, so in turn the assignment will not meet the instructor†s standards. An active student tries His or Her best to turn in complete work on time. They strive for top-quality work, which they are proud of. By striving for good work that is what gets them a good grade. The type of student you are can be a major decision for the rest of your life. If you at a young age develop good study habits and really care about your work then you will benefit from it for the rest of your life. Not only when you are in highschool is this important, but if you continue into higher education. I am sure that it is everyone†s goal to be an active student. But it is all up to the student, hopefully He or She will realize how important it is. Knowing and learning the components that it takes to be either a passive or active student. Passive and Active Students People go to school to get an education. What individuals make of school is what they are going to take with them when they are on there own and for the rest of their life. There are two different types of students, passive and active. Attitude, the amount of energy you put into your classes, and the quality of work determines the type of student you are going to be. Attitude is the first element that determines the quality of a student. A passive student is almost always negative. Normally his or her attitude is that they have something better to do then study; they just do not care about how well they do in the class. Often passive students tend to think that when they receive a poor grade, it is because the teacher does not like them. On the other hand an active student has a very positive attitude. He or She is a â€Å"go getter? often optimist always looking for the best in every situation. They try to learn as much as possible about what they are studying. The second component that helps determine the type of student is the amount of energy he or she puts into their work for their classes. A passive student is lazy. Since he or she†s attitude is poor, they tend to put only enough energy in to just get by. An active student does just the opposite they always study. They have their priorities straight. They make the time to study instead of going out and having fun. Such as not going out with their friends when they know that a quiz or test is coming up. They are usually willing to help others. Finally, the quality of work also determines the type of student. A passive student often turns in poor and unfinished work. He or She does not take time to fully understand the directions, so in turn the assignment will not meet the instructor†s standards. An active student tries His or Her best to turn in complete work on time. They strive for top-quality work, which they are proud of. By striving for good work that is what gets them a good grade. The type of student you are can be a major decision for the rest of your life. If you at a young age develop good study habits and really care about your work then you will benefit from it for the rest of your life. Not only when you are in highschool is this important, but if you continue into higher education. I am sure that it is everyone†s goal to be an active student. But it is all up to the student, hopefully He or She will realize how important it is. Knowing and learning the components that it takes to be either a passive or active student.