Accounting Essay Example | Topics and Well Written Essays - 2250 words - 1

Accounting - Essay Example PART C: On The basis of your work in Part B, prepare an income statement, a statement of owner’s equity and a balance sheet for the Aimless Company for the accounting period in question in the space provided. PART A: Shown are the first three numerical columns of the worksheet for Rahman Company, a corporation, for the year ending December 31, 2001. Fill in the blank spaces in these three columns, where appropriate. (Hint: Look for both sides of the entry for adjustments and extend account balances.) PART B: Shown next are the last two columns of the worksheet for Rahman Company for the period ending December 31, 2001. On the basis of the earlier three columns that you have completed, fill in these two columns of the worksheet, checking to see if the totals balance. PART C: On the basis of your work in PART B, prepare an income statement, a statement of retained earnings and a balance sheet for Rahman Company for the accounting period in question in the space

Equity in Oral Health Care

Equity in Oral Health Care Health equity is based mainly on logic and moral values. It is defined as differences in health that are unnecessary, avoidable, unfair and unjust The Baylor Health Care System has highlighted six aims with the acronym STEEEP to increase the quality of health care delivered. These are Safety, Timeliness, Effectiveness, Efficiency, Equity and Patient-centeredness. Of these, equity is one aspect which has received less priority(1). Health equity should not be mistaken with health inequality though both words have sometimes been used interchangeably. Inequality can be expressed in quantitative terms while equity is explained in terms of moral values and is more of an ethical principle because every individual has the right to health. A more operational definition of health equity is the absence of systematic disparities in health (or its social determinants) between more and less advantaged social groups. Why oral health demands equity Oral health enables a person to perform some basic functions like eating, speaking and socializing. It is widely known that mouth is regarded as the mirror of the human body because oral health is so closely relate to systemic health. Poor oral health and presence of oral diseases indirectly affects quality of life due to the pain experienced and the inability to perform day-to-day activities. It also leads to loss of man hours thereby leading to a decrease in earning and productivity. But it is still unknown to large segments of the population that oral diseases are to a great extent preventable and can be adequately treated if diagnosed early and thus oral health inequity is largely avoidable. Equity in health care depends mainly on the health care system existing in the country. Before we go into oral health â€Å"inequity† in India, let’s first consider oral health care infrastructure in India. Oral health care in India is delivered by the following methods Government organizations Government Dental Colleges Government Medical Colleges and Dental Wing District Hospitals with Dental Unit Community Health Centers Primary Health Centers. Non.governmental organizations Private Dental Colleges Private Medical Colleges with Dental Wing Corporate Hospitals with Dental Units. Private practitioners Private dental practitioners Private dental hospitals Private medical hospitals with dental units. Indigenous systems Ayurveda Siddha Unani Homeopathy(2) To elaborate, oral health care delivery in India starts at the grass root levels with community health workers and anganwadi workers who are trained in providing basic oral health awareness to the people of rural areas. Then, there is the sub-centres in rural areas which is equipped with a rural health care practitioner, midwifes and health workers. Next in line comes the Primary Health Centres (PHC) which has a dentist among other health care professionals. The next referral unit is the Community Health Centers (CHC) which is also equipped with a dentist. The higher center is Sub-district hospitals or taluk hospitals which are supposed to have specialist dentists also. This is followed by oral care given in district hospitals and dental colleges. This is the hierarchy seen in public health sector. In India, oral care is majorly delivered by private sector institutions which include solo/individual clinics, group practice, corporate/chain of dental clinic and private dental colleges. Reports say that more than 90% of oral care is delivered by this sector. Dentistry is also practiced in indigenous systems of medicines like Ayurveda, homeopathy, unani and siddha. To give a full picture of the oral care delivery systems in India, the mention of dental treatments given by unregistered dentists, quacks and street dentists also need to be done. Though no data is available, there is still a large number of people seeking oral care from these setups. In order to achieve equity in any type of health and health care, researchers have identified three major principles. They are: Equal access to health care for those who have equal needs Equal utilization of health care for those who have equal needs And, equal (or rather equitable) health outcomes (3) From the oral health point of view, let us examine these principles related to the Indian context. Equal access to health care for those who have equal needs Dental diseases are a significant burden in India with dental caries affecting 60-65% and periodontal disease affecting around 50-90% of the general population depending on age(4). Due to the high prevalence of these two conditions, the World Health Organization has considered them as global burdens. So the need for dental care is obvious. Access to health care is one of the primary requisites to achieve equity in health. Based on this principle, let’s examine the scenario in India. India has about 290 dental colleges with around 24,000 graduates passing out every year. According to the Dental Council of India, the number of dentists registered with the central/state dental council until the year 2012 stood at 120897. The number of dental surgeons serving in the government health centres in the year 2013 was about 5278 who covered an average population of 231827 persons per dental surgeon(5). Even with so many graduates coming out every year, basic oral care facilities are sti ll not available to a large section of the Indian population especially in the rural areas. This shows the wide disparity in delivery of oral health. Though India has substantially increased the health care facilities through various five-year plans, it is still inadequate considering the growth of private sector in health care. From a meager 8% in 1949, the private sector now contributes to 93% of hospitals and 85% of doctors in the country(6). Though this data shows an increase in health care availability in India, the question that remains to be answered is whether this mushrooming of private sectors addressed the health inequity issues. It is obvious that private health care facilities are concentrated mainly in urban areas catering to the needs of people enjoying a high socio-economic status. As a result of this, cost of health care has also gone up making it virtually impossible for people belonging low socio-economic status to afford health care. This is what we call the urban-rural divide. The same scenario exists for dental care which is generally perceived as ‘expensive’ by the common man. The exponential gr owth of private dental institutions in the country was seen as a boon which could ensure availability of basic dental care to all sections of the society. But sadly, present statistics don’t reflect the same view. It is seen that almost 62% of dental surgeons are registered and serving with dental councils of the high Human Resource for Health (HRH) production states (viz. Karnataka, Maharashtra, Tamil Nadu, Andhra Pradesh, Kerala and Puducherry). Moreover, these states also have shown a profound increase in private dental colleges which are situated in and around urban and semi-urban areas. The dentist population ratio is the yard stick used to measure the availability of dental care to the people. The World Health Organization recommends a dentist population ratio of about 1:7500. In the present scenario in India, this ratio stands at 1:12,500(7). Though this information points towards a need for increase in dentist, a closer look at the reality brings out a different story. This is because, as mentioned earlier, the distribution of dentists is typically skewed which in effect brings this ratio to 1:9000 in urban areas and an alarming 1:2,00,000 in rural areas(8). This roughly states that around 80% of the dentists work in urban areas while 70% of India’s population live in rural areas(9). Reading further into these statistics we can make out that this ratio also doesn’t provide the actual picture. This ratio is calculated based on the number of dentists registered in the respective state councils which is actually a cumulative data. There could be severa l retired or expired dentists and non-practicing dentists, if excluded, could still worsen the situation. This by far, is the most important aspect of the inequity in oral health care the country faces. Equal utilization of health care for those who have equal needs Utilization of health care is a complex phenomenon and multifaceted human behavior. The determinants of oral health care can be classified as predisposing (socio-demographic factors like age, sex, occupation, and social network), enabling (transportation, income, and information), and need (perceived health or professionally assessed illness) factors(10). Though by service approach (camps and outreach programs), oral health care is provided to the people, the effective utilization of the same remains a question. The social component of oral diseases has been a major factor in this regard. If we have a comprehensive look at the admission rates at various levels of oral health care establishments, the above said factors like socio-demographic variables, access and most importantly the perceived need for oral care play a pivotal role. Let’s begin by looking at the various types of treatments provided by the oral health care establishments in the country. The posting of a dentist only begins from the level of Community Health Center. The sub-centers and Primary Health Centers who cater to about 3000 – 5000 and 20,000 – 50,000 of the population do not have a government appointed dentist in their ranks. Though some private educational institutions have adopted some PHC’s as a part of their community outreach programs, the coverage is still very deficient. A study conducted in Mangalore, Karnataka supports this fact where only 4 out of 21 PHC’s (19%) offered dental services and were managed by private dentists from nearby dental colleges(11). In a developing country like India where dental diseases are more prevalent in rural areas than the urban setting, the unavailability of dental care in sub-centers and PHC’s is in itself the biggest drawback in health care system of India . Without availability, the question of utilization does not arise or is insignificant. The 2012 Guidelines for Community Health Centers provided by the Government of India necessitates that each CHC be equipped with one dentist and a dental auxiliary(12). Sadly, even this basic requirement remains unfulfilled in most states across India. Thus, a population of 80,000 to 1,20,000 which a CHC is supposed to cover lack in oral care. Moreover, the sanctioned dentist in a CHC is with a qualification of a bachelor’s degree (BDS) thereby also causing a deficiency in specialist care. Though it is mentioned in the guidelines that treatments offered in CHC’s range from normal fillings, extractions, emergency care and root canal treatments; the absence of dental chair making it impossible to do treatments other than extractions and simple fillings. It can thus be deduced that very minimal treatment if at all; or only primary level of oral care can be provided by these centers. The situation looks slightly better in the secondary referral center which is the taluk and district hospitals. The Government of India prescribed guidelines state that dental services that can be availed form a district hospital include fillings, extractions, scaling and periodontal therapy, minor surgeries like impaction, orthodontic treatment, prosthetic rehabilitations and treatment of neoplasm(13). But the availability of these services only from the level of district hospital and above brings to the forefront one of the most important barrier in the utilization of health care; access. A study conducted in Virajpet, concluded that transport to the dentist was difficult which was regarded as a major barrier in the utilization of dental care. Secondary and tertiary level dental care available in the government set up is from dental colleges established by the Government. These colleges are markedly low in number (two colleges on an average in per state) compared to private institutions which makes it very difficult for people of low socio-economic class to avail specialist care. The makes people approach private dental care establishments like clinics, corporate/chain of clinics and private dental colleges for treatment. The fact that needs to be emphasized here that though all levels of dental care is available in these institutions, the affordability of this care stands a barrier for utilization of these services since they depend on out-of-pocket payment. The class of people utilizing this facility to get dental treatment thus gets restricted to people living with a high socio-economic status. Utilization of dental care does not end with the presence/absence of dental care facilities alone. As mentioned earlier, dental diseases have a social angle to it. One of the reasons for not utilizing dental care is the priority oral care has in people’s lives. Several studies have reported that people considered dental care was not important (2)(14). Parental ignorance about the importance of oral health leads to the presence of oral diseases like dental caries in a vast majority of children. Other studies have revealed that level of education and financial status also affect utilization of dental services. Lack of time, unpleasant experiences with the dentist, fear/anxiety of dental procedures are some of the other reasons behind people not utilizing dental care (virajpet reference). Equal/equitable health outcomes

A Need For Education :: essays research papers

The Once And Future King by T.H White is a four part book of magic, love, death, war and medieval tales. The book tells the tale of how the Wart (Arthur) becomes king and how he goes about life. The need for education is very important; the lessons Arthur learns and his application of them later in life demonstrates this importance.   Ã‚  Ã‚  Ã‚  Ã‚  The lessons Arthur learns as a child is taught to him by various animals. On the signs over each ant tunnel was a notice which read,† Everything Not Forbidden Is Compulsory† (122). In the life of a worker ant there is no free thought allowed. The worker ants also have no free will; they do only what they are told to do and nothing else. Another good example is the view of Lyo-lyok the goose; â€Å"There are no boundaries among the geese† (170). Lessons learned from the geese are those that teach leaders take charge when a leader is needed. The geese also teach Arthur why war is unnecessary. In those lessons Arthur learns that Communism is oppression, is war, and Lyo-lyok teaches that war is not the only thing one should depend on.   Ã‚  Ã‚  Ã‚  Ã‚  Later in Arthur’s life, he uses his education to form ideas of using might for right. For example, Arthur rhetorically inquires, â€Å"Why can’t you harness might so that it works for right† (248)? Asserting his idea Arthur decides to fight the battle at Bedegraine in hopes of stopping people from thinking of war as he once did. With that idea in mind Arthur wishes to use might to show people what is right. Arthur then decides to enforce his idea of might for right by creating a league of knights (The Knights Of The Round Table); this idea leads to a genius proposal in when he states, â€Å"Then we can have a circular table† (265). Arthur’s round table idea prevents jealousy and competition among the knights.

A Room with a View and a Room of One’s Own: Similarities in Anti-Victorian Themes

In reading â€Å"A Room with a View† and â€Å"A Room of One’s Own† I find that the two novels show similarities in their anti-Victorian themes. The conformity of the Victorian era is a concept of the past in these novels; both plots showcase a woman’s growth mentally and emotionally. In Victorian times women thinking freely or having goals was frowned upon, making any form of female growth go completely against the brain. Feminist themes and ideas are brought up throughout the text.The main characters of the two novels depict the early signs of the â€Å"new woman.† In â€Å"A Room with a View† Lucy goes through a maturation process where she finds her passionate qualities that have been repressed her whole life. â€Å"The following morning she realizes that: â€Å"It was pleasant to wake up in Florence, to open the eyes upon a bright bare room†¦ with a painted ceiling whereon pink griffins and blue amorini sport in a forest of yellow violins and bassoons.† Lucy’s poetic voice shows the reader that she is in tune with nature. George opens her mind to the concept of art for art sake, by teaching her to just appreciate the everyday nuances of life. The text shows Lucy’s journey from being raised to conform to becoming a free spirit ready to take on life and nature with a new zest.â€Å"A Room of One’s Own† shows the growth of a woman by depicting her climb from social futility. There is a theme of discrimination, through the denial of wealth to women throughout the book. When the narrator goes to the college dinner she notes that â€Å"the women eat a very plain and dull dinner while the men are served a rich and sumptuous lunch.† Women were treated like second-class citizens; this leads her to â€Å"scorn the poverty of her sex.†Her mentality is soon changed upon receiving her inheritance. Instead of living a life where only a few odd jobs were available to women or being a housewife, she is free to pursue the life she wants. This separates her from most women who at that time, were busy with either a low paying job or a family. She now has time to think. â€Å"One cannot think well or dine well without money.† Her view on life completely changes â€Å" I need not hate any man; he cannot hurt me. I need not flatter any man; he has nothing to give me.† She has achieved independence not common to women of the time.

Application of Leadership Skills

Application of Leadership Concepts When faced with challenge of conflicting timing, my team tried to use the negotiation process to negotiate with our client. We offered incentives like planning activities to entertainment them between their clients dismissal time and the time the youths could come and we focus on meeting their needs which was the lack of transport, by offering to finding alternative transport. My team and I displayed two out of five personalities in the big 5 model during our crisis.They were currency and openness to experience. After our client pulled out, we had high-energy level and determination in finding another organization to work with us. For example, we sourced and called many other organizations. In addition, we were also flexible and intelligent in tweaking our original project and coming up with alternative ideas to solve the problems we were facing. For example changing a day event to a night event because the youths were only able to execute the proje ct in the evening.When coming up with alternative solutions and back-up plans, my team adopted the assuage-receiving process in which we listened to everybody suggestions, analyses them critically and shared honest feedback on the feasibility of each other's ideas. This proved that the team did not group think. Throughout the process, we bared in mind the need to be open to feedbacks and criticisms, which allowed us to be more effective. Although there were functional conflicts during the process, the leader and the rest of the members would act as the mediator where collaboration instead of avoiding, competition and accommodating is encouraged.We are a self-managed team. This is evident when we share and rotate leadership responsibilities in the different areas. For example, some people was in charged of communications with external organization, while others where in charged of administrative matter. My team was generally effective as a group in solving the problem that we faced. There was no social loafing as everyone stepped up and undertook responsibilities when needed to.Members took the initiative to take lead in different areas, which meant that there has to be strong team cohesion and high task interdependence, because each member was responsible of each area they handled and has to be relied upon by other members for overall input. The team also displayed positive interpersonal relationship through support, collaboration, trust, open and honest communication between team members during critics, feedbacks and difficult times. There was an overall Job satisfaction and members enjoyed being on the team. This is shown by the enthusiasm of team members when coming up with solutions when

Stalin and Idustrialization essays

Stalin and Idustrialization essays Stalin and Industrialization in the 1930s For many countries in Europe during the early nineteen hundreds, industrialization had already left its mark and was considered widespread. Other countries were several steps behind such industrial powers as Great Britain. Their economies still depended on rural markets and there had been no influx of people to urban areas. One country, Russia, had such an economy. Joseph Stalin would soon change this, however. So, in hindsight, the Industrial Revolution was necessary and eminent for the Soviet Union but Stalin forced it on his state in a horrific manner, which only worsened living conditions and created negative tensions among his people. In order to better comprehend the negative aspects of Stalins industrialization, first it is necessary to put the circumstances into perspective with a brief summary of Stalins rise to power, then an overview of the two Five Year Plans will be provided, and finally the effects of Stalins industrialization will be outlined. Stalin first came out of the woodwork during the October Revolution in the early 1900s, with the rise of Lenin and the Bolsheviks. Stalin became general secretary of the Bolshevik party's Central Committee. He was also the commissar of the Workers' and Peasants' Inspectorate and the commissar of nationalities (McCauley 3). The two apparent heirs to Lenin's regime were Josef Stalin and Leon Trotsky. After Lenin's death, Stalin gained power by allying himself with the moderates to fight off his rival, Leon Trotsky, who was a radical and another member of the Central Committee. Although Trotsky was better suited for the position (with his strong political inclinations towards reasonable social adaptability), Josef Stalin assumed control and subsequently ordered the exile of all opposing cabinet ministers, including Trotsky. Anyone in the Union who objected to his decisions was sent to Siberian prison camps ...

Social Security Administration Budget Cuts Cause Delays

Social Security Administration Budget Cuts Cause Delays SSA Budget Cuts: Thousands of SSD Applicants Died While Waiting for Hearings Social Security Administration Budget Cuts Cause Delays SSA Budget Cuts: Thousands of SSD Applicants Died While Waiting for Hearings Congressional budget cuts to the Social Security Administration (SSA) over the course of the past eight years have forced the SSA to reduce staff, leading to long wait times and delays in resolving benefit issues. The impacts of the budget cuts are felt sharply by disabled and retired Americans who depend on these benefits to survive. Unfortunately, this has resulted in significant delays in disability benefit appeal hearings, and thousands of people have died waiting for the benefits they desperately needed.SSA’s Budget Significantly Reduced, While Number of Beneficiaries Increased In 2010, Congress reduced the SSA’s operating budget to 9%, forcing the SSA to make difficult financial decisions, such as closing 67 field offices in both rural and urban areas.Ironically, the need for Social Security benefits has increased by 17% from 2010-2018, the same time period when the budget was significantly reduced. Therefore, the SSA’s efforts to meet beneficiaries’ needs at this crucial time fell short without the necessary funding.Excessive Wait Times and Delays Frustrate Those in Need As a result of the budget cuts and reductions in staff, the administrations remaining 1,229 offices have experienced increased wait times, and callers to the agency’s toll-free line face excessive hold times. According to the National Council of Social Security Management Associations, the average wait time to see an agent in a field office in 2018 was 27 minutes, an increase of 37% from 2010.Disability Applicants Face Long Delays, Thousands Die Waiting for a Hearing Unfortunately, reductions in service have caused long delays for Social Security Disability applicants awaiting appeals.Over the last eight years, the backlog in disability appeal cases has grown substantially. In 2018, the average wait for a hearing decision was 591 days, which represents an increase of 39% since 2010.Those in need of disability benefits have severe health issues which req uire medical treatment. Long delays in the appeals process can be devastating to those who are suffering from a disability, and can no longer work. They often do not have a source of income to pay for their daily needs and medical bills, and are forced to sell their homes or go bankrupt.Sadly, many are unable to afford treatment without benefits, and have no choice but to keep waiting for their benefits while their health declines.9,714 people died waiting for an appeal in 2016, which is highly disturbing and unacceptable.Potential Relief on the HorizonWhile the agency’s budget is now increasing, the SSA is working to reduce the number of backlogged cases and claims. Lawmakers raised the agency’s administrative budget by $480 million, and approved a $40 million increase to the operating budget for 2019. In addition, Social Security has installed video kiosks in some remote locations to connect claimants with field offices. They hope improvements to infrastructure will help them better address customer-service needs.Providing Benefits to a Growing Number of Beneficiaries During 2019, the SSA projects it will provide $1.1 trillion in benefits to 69 million Americans. This includes disability and retirement benefits, as well as Supplemental Security Income (SSI). Over the next two decades, the agency expects beneficiary rolls will increase by 43% as the United States population ages. This year alone, the agency expects it will serve 43 million visitors at field offices and will handle 75 million telephone calls.We Can HelpIf you are disabled and unable to work, call Disability Attorneys of Michigan for a free confidential consultation. We’ll let you know if we can help you get a monthly check and help you determine if any money or assets you receive could impact your eligibility for disability benefits.Disability Attorneys of Michigan works hard every day helping the disabled of Michigan seek the Social Security Disability and Veterans Disabi lity benefits they need. If you are unable to work due to a physical, mental or cognitive impairment, call Disability Attorneys of Michigan now for a free consultation at 800-949- 2900.Let Michigan’s experienced disability law firm help you get the benefits you deserve.Disability Attorneys of Michigan, Compassionate Excellence. Michigan Social Security Disability Attorney, Social Security Administration Budget Cuts, Social Security Disability Benefits, Social Security Disability Lawyer