Models and Frame Works for Nursing Essay Example | Topics and Well Written Essays - 2000 words

Models and Frame Works for Nursing - Essay Example The doctor utilizing this technique ought to recognize that change could happen whenever (Baker,P.2000). They ought to likewise realize that everybody what is beneficial for them. The Tidal technique should happen in three distinct levels which are the self-space, world area and the others space. Self area In this level individuals are caused to feel and relate to their encounters. The space targets causing the patient to feel increasingly make sure about. The surgeon helps the patient make a Security Arrangement. World area This is the place history is held. The individual should be comprehended. The individual taking the patient through this procedure poses inquiries about the past and uncovers their importance. The surgeon may likewise distinguish what should be accomplished for proficient recuperation. Other space This is a portrayal of the different relationship the individual has. The individual gets support from various individuals. The companion and family may do as such. The individual may likewise get money related guidance among numerous others. The principle point of this area or procedure is to enable the individual to carry on with a successful normal life. The Tidal Method likewise utilizes the similitude as referenced before. The representation for the most part utilized is that of the water. It clarifies that wellbeing is liquid in nature it is rarely steady. The water likewise portrays how individuals can turn out to be inwardly, genuinely and profoundly flimsy. This allegory may enable the specialist to enable the patient to recuperate. The similitude shows that issues don't keep going forever; they will change as time passes by ( Baker,P.2000). For care to be controlled adequately, the individual giving the consideration ought to understand that life changes and the idea of individuals to change as well. The Tidal model compares encounters to ‘storms in the ocean or piracy’ and says that when one can recuperate they are ‘p ut to sea’. The Tidal model has three gathering forms; 1. Recuperation bunch The fundamental point of this gathering is to enable the individual to have a decent confidence. This gathering causes them to understand that they can help other people in the general public regardless of whether they were troubled. 2. Arrangement bunches This gathering causes the individuals to investigate and impart to others their encounters to get answers for their own lives. 3. Data bunches This gathering enables the psychological patients to know about what they are experiencing. It encourages them to know the sort of drug they are utilizing, lawful issues among others. Nursing process The patient had the accompanying nursing issues; Sever cerebral pain and stomach throb, absence of hunger, he quit thinking about his own cleanliness, he created unctrollable dread that he would be ran over by a vehicle, he turned out to be exceptionally reserved and he turned out to be extremely savage. In this paper, I will take a gander at the two issues that are cerebral pain and loss of hunger. For the issues named over the patent should attempt to unwind. This is on the grounds that the issues could be a direct result of tension or misery. Utilizing the Tidal model of nursing, the patient ought to comprehend that this difficult will keep going forever and they should volunteer to explain it. The expert should try the three principle areas. In the self-space, the professional should cause the patient to relate to their experience or issue. On the planet space, the specialist should discover when the issue began and how it has developed to its present state. These inquiries help the person in question relate to the

Philippine Republic Act Essay

With the end goal of the May 11, 1998 decisions, there will be exceptional individuals made out of a fourth part in every area and a COMELEC agent who is approved to work the tallying machine. Both will lead the checking and recording of votes of the national voting forms in the assigned tallying focuses; 8. Political decision returns †a machine-created archive demonstrating the date of the political decision, the territory, region and the region in which it is held and the votes in figures for every applicant in a region straightforwardly delivered by the checking machine; 9. Proclamation of votes †a machine-created archive containing the votes acquired by applicants in every area in a city/region; 10. City/civil/area/common endorsement of peddle of votes †a machine-produced report containing the absolute votes in figures acquired by every up-and-comer in a city/region/locale/territory all things considered; and 11. Tallying focus †an open spot assigned by the Commission where checking of votes and soliciting/combination of results will be led. Sec. 3. Capabilities, rights and constraints of the exceptional individuals from the Board of Election Inspectors. No individual will be designated as an uncommon individual from the leading body of political race controllers except if he/she is of acceptable good character and blameless notoriety, an enlisted voter, has never been indicted for any political race offense or of any wrongdoing deserving of more than six (6) months detainment or on the off chance that he/she has pending against him/her a data for any political race offense or on the off chance that he/she is connected inside the fourth thoughtful level of relationship or fondness to any individual from the leading group of political decision reviewers or any extraordinary individual from a similar leading group of Election Inspector or to any contender for a national position or to a candidate as a gathering list agent or his/her life partner. The exceptional individuals from the board will appreciate similar rights and be limited by similar restrictions and liabilities of a customary individual from the leading body of political de cision examiners however will not cast a ballot during the procedures of the leading body of political decision auditors aside from on issues relating to the national polling form. Sec. 4. Obligations and elements of the uncommon individuals from the Board of Election Inspectors. †1. During the direct of the democratic in the surveying place, the fourth part will: an) achieve the minutes of deciding in favor of the computerized political race framework in the area; and (b) guarantee that the national voting forms are set inside the fitting polling booth; 2. On the end of the surveys, the fourth part will bring the voting booth containing the national polling forms to the assigned checking focus; 3. Prior to the checking of votes, the fourth part will confirm if the quantity of national voting forms counts with the information in the minutes of the democratic; 4. During the checking of votes, the fourth part and the COMELEC approved delegate will together achieve the minutes of meaning the mechanized political race framework in the area; 5. After the tallying of votes, the fourth part and the approved delegate will mutually: (an) ensure the consequences of the checking of national voting forms from the area; and (b) bring the polling booth containing the tallied national voting forms along with the minutes of casting a ballot and tallying, and other political race reports and gear to the city or metropolitan treasurer for supervision. Sec. 5. Leading group of Canvassers. †For reasons for the May 11, 1998 races, every area, city or district will have two (2) leading group of pollsters, one for the manual political race framework under the current law, and the other, for the robotized framework. For the robotized political race framework, the executive of the board will be named by the Commission from among its work force/representatives and the individuals from the authorities listed. Position to utilize a mechanized political decision framework. To complete the above-expressed arrangement, the Commission on Elections, in this alluded to as the Commission, is thus approved to utilize a mechanized political decision framework, in this alluded to as the System, for the way toward casting a ballot, checking of votes and peddling/union of aftereffects of the national and nearby races: Provided, in any case, That for the May 11, 1998 races, the System will be appropriate in all zones inside the nation just for the places of president, VP, representatives and gatherings, associations or alliances taking part under the gathering list framework. To accomplish the motivation behind this Act, the Commission is approved to get by buy, rent or in any case any provisions, hardware, materials and administrations required for the holding of the decisions by a facilitated procedure of open offering of sellers, providers or lessors: Provided, That the authorize ideological groups are appropriately advised of and permitted to watch yet not to take an interest in the offering. In the event that, inspite of its steady endeavors to actualize this command in the activity of this power, it gets obvious by February 9, 1998 that the Commission can't completely execute the mechanized political race framework for national situations in the May 11, 1998 races, the decisions for both national and neighborhood positions will be done physically with the exception of in the Autonomous Region in Muslim Mindanao (ARMM) where the computerized political race framework will be utilized for all positions. Sec. 7. Highlights of the framework. †The System will use suitable innovation for casting a ballot, and electronic gadgets for checking of votes and soliciting of results. For this reason, the Commission will procure mechanized tallying machines, PC hardware, gadgets and materials and receive new structures and printing materials. The System will contain the accompanying highlights: (an) utilization of proper voting forms, (b) independent machine which can tally votes and a robotized framework which can merge the outcomes quickly, (c) with arrangements for review trails, (d) least human intercession, and (e) satisfactory protect/safety efforts. Also, the System will the extent that practicable have the accompanying highlights: 1. It must be easy to understand and require not require PC educated administrators; 2. The machine security must be implicit and multi-layer existent on equipment and programming with least human mediation utilizing most recent innovation like scrambled coding framework; 3. The security key control must be installed inside the machine fixed against human intercession; 4. The Optical Mark Reader (OMR) must have a worked in printer for numbering the checked voting forms and furthermore for printing the individual area number on the tallied polling forms; 5. The voting form paper for the OMR tallying machine must be of the quality that passed the universal standard like ISO-1831, JIS-X-9004 or its proportional for optical character acknowledgment; 6. The voting form feeder must be programmed; 7. The machine must have the option to tally from 100 to 150 polling forms for every moment; 8. The checking machine must have the option to identify phony or fake voting forms and should have a phony voting form rejector; 9. The tallying machine must have the option to recognize and dismiss recently checked voting forms to forestall duplication; 10. The checking machine must have the ability to perceive the ballot’s singular area and city or region before tallying or combining the votes; 11. The System must have a printer that has the ability to print in one stroke or activity seven (7) duplicates (unique in addition to six (6) duplicates) of the solidified reports on carbonless paper; 12. The printer must have in any event 128 kilobytes of Random Access Memory (RAM) to encourage the speedy handling of the printing of the combined reports; 13. The machine must have a worked in floppy circle drive so as to spare the prepared information on a diskette; 14. The machine should likewise have a worked in hard plate to store the checked and merged information for future printout and confirmation; 15. The machine must be temperature-safe and rust-verification; 16. The optical focal point of the OMR must have a self-cleaning gadget; 17. The machine must not be equipped for being associated with outer PC peripherals for the procedure of vote combination; 18. The machine must have a Uninterrupted Power Supply (UPS); 19. The machine must be went with working manuals that will direct the staff of the Commission the correct use and upkeep of the machine; 20. It must be so structured and fabricated that additional items may quickly be consolidated into the System at least cost; 21. It must give the most brief time expected to finish the checking of votes and soliciting of the consequences of the political decision; 22. The machine must have the option to produce solidified reports like the political decision return, proclamation of votes and testament of solicit at various levels; and 23. The precision of the tally must be ensured, the safety buffer must be revealed and supported by guarantee under such terms and conditions as might be controlled by the Commission. In the acquirement of this framework, the Commission will receive a fair arrangement of findings or bad marks for deviations or inadequacies in meeting all the above expressed highlights and norms. For this reason, the Commission will make an Advisory Council to be made out of specialized specialists from the Department of Science and Technology (DOST), the Information Technology Foundation of the Philippines (ITFP), the University of the Philippines (UP), and two (2) delegates from the private part suggested by the Philippine Computer Society (PCS). The Council may benefit itself of the mastery and administrations of asset people of known ability and fidelity. The Commission as a team with the DOST will set up a free Technical Ad Hoc Evaluation Committee, thus known as the Committee, made out of an agent each from the Senate, House of Representatives. The Committee will confirm that the System is working appropriately and precisely and that the machines h

Understanding Accounting Capitalizing vs. Expensing

Understanding Accounting Capitalizing vs. Expensing Business owners need to make many big accounting decisions and what the company does with costs is among the biggest of these decisions. When companies spend money, they are often able to either account to the costs as an expense or to capitalise the costs. The decision will have an impact on the company’s balance sheet.This guide will look at what capitalizing vs. expensing is all about, and delve deeper into the situations when companies should capitalise and when to expense. This guide will also look at the effect it has on the financial statements and the limitations of either method. Finally, you’ll also learn about the inappropriate use of the system and how to ensure your business’ accounting tactics are within the legal framework. © Shutterstock.com | Rawpixel.comIn this article, we will first describe 1) the definition of capitalizing vs. expensing, and discuss then 2) when to use capitalizing, 3) when to use expensing, 4) avoiding inappropriate capitalizing and expensing, and 5) a conclusion.THE DEFINITION OF CAPITALIZING VS EXPENSINGCapitalizing and expensing are crucial accounting terms to know. In brief, it refers to how a cost is treated on the entity’s financial statements. This means businesses have two options when adding a cost to their financial statement. They can either expense it or capitalise it.If the entity chooses to expense the cost, it is added on the income statement and subtracted from the business’ revenue to determine the profit.On the other hand, when a business capitalises a cost, it is going to count towards capital expenditures. This means it will be accounted for on the entity’s balance sheet as an asset. In this case, the income statement will only feature the appropriate d epreciation of the asset.There are currently only guidelines to help businesses decide which costs could be capitalised and which could be expensed. No mandatory rules exist, although there are some legal loopholes to be aware of. Therefore, each company has some leeway into deciding what it wants to capitalise and to expense.As we’ll discuss later in the guide, this lack of a set of lists has both advantages and disadvantages to a business. Capitalizing vs. expensing provides companies with opportunities to influence the company’s profits, directly influencing over the income statement.There have been some instances where companies have used capitalizing vs. expensing against the common accounting procedures. While this might influence the short-term profits of the company, it can also do damage to the company’s finances. Certain practices might also be outright illegal.While there is no mandatory guide, many countries have produced certain accounting guidelines for companies to use. For example, in the US, the Generally Accepted Accounting Principles (GAAP) must be followed by publicly trading companies.An example of capitalizing vs expensingBefore we look at the available options in more detail, here’s a quick example of capitalizing vs. expensing in action. The example will give you an idea how the decision can impact a company’s financial statements.Company A has recognised $4,000 in revenue and $3,000 in expenses during a financial year. The company has also incurred $500 in repair and maintenance costs for its tools, but it hasn’t yet decided whether to capitalise or expense this amount.In case the company decides to expense the $500, it will be added to the company’s total expenses. This will mean the company’s income will decrease for the year by $500. Expensing the cost will also mean total assets and the shareholder’s equity will be lower.On the other hand, the company could also capitalise the $500. This means it won’t be recogn ised as an expense in that financial year, increasing the net income by $500. However, the $500 will be recognised in the statement in the following few years as depreciation expense. This means it will lower the future net income of the company.As you can see, companies often have to weigh in on the pros and cons of capitalizing vs. expensing. The next section will look at these situations in more detail and give you an idea as to when cost should be capitalised and when expensed.You can watch the below YouTube video for another example of capitalizing vs. expensing: Dividing assets into twoWhen it comes to deciding whether a cost should be capitalised or expensed, companies often use a simple method of dividing assets into two categories. These are:Assets that produce future benefitsAssets that do not produce any future benefitsCertain costs to the company will only provide a one time value for the company and therefore belong to the second group. These are typically expensed cost s because the business won’t enjoy future benefits through them.On the other hand, assets that provide future benefits can often be capitalised and thus the expenses spread across financial statements. Examples of these kinds of assets will be dealt with more detail in the next section.A simple example could be an insurance policy payment. A company could buy a fixed period policy for two years and pay the cost upfront at once. Since the insurance will benefit the company in the future as well, it could capitalise the costs.WHEN TO USE CAPITALIZINGAs mentioned above, companies can typically capitalise costs only when the resource acquired will provide future benefits. This means resources that are beneficial for the business for more than one operating cycle.Therefore, the expenses from acquiring these resources are recorded as assets in the company’s balance sheet. The costs will then show on the balance sheet in the coming financial years through amortisation or depreciation.E xamples of these resources could be anything from machinery to a business property.Companies should also consider capitalizing costs when they add significantly to the value of an existing resource. If the company upgrades part of the tools, property or equipment it uses, in a manner that directly increases the value of the asset, it could be capitalised.In many instance, fixed assets are typically capitalised, as they continue to provide benefits for the company for a longer period.Companies can also deal with intangible assets. These are non-monetary resources, which have no physical substance yet still provide the company a benefit. These could be items such as research and development costs or patents and copyrights.Intangible assets that can be capitalised often include:Full acquisition costs of obtaining a patent or copyright from another entity.Full acquisition costs of obtaining a brand or a trademark from another entity.Software development costs with economic feasibility b eyond one operating cycle.How will capitalisation affect assets?The decision to capitalise the costs will naturally have an impact on the company’s financial statements. Here are some of the main areas involved with asset capitalisation and how they can change the company’s financial statements.Net income â€" Capitalizing costs will smoothen the variability of the company’s reported income, as the cost will be divided between statements. In pure profitability terms, the company will enjoy higher profitability at the start.Stockholders’ equity â€" The effect will be minimal on the long-term, but at the start, stockholder’s equity will be higher.Cash flow from operations â€"If the company capitalises its costs, the impact will be only on cash flow from investment.Reported assets â€" The total assets of the company will increase when costs are capitalised.Financial ratios â€" The profitability ratio will be higher at the onset of capitalizing costs. Furthermore, operation-eff iciency ratio will decrease and the equity turnover will be higher at the start.Limitations of capitalizingWhile the rule of thumb for capitalizing is whether the asset has long-term benefit or value increase for the company, there are certain limitations to this rule. For example, in the field of research development (RD), the costs often cannot be capitalised, even though the assets technically will provide long-term value for the company.The main reason most countries don’t allow the capitalizing of RD costs is to do with the uncertainty of the benefits. Calculating whether the investment’s future benefits will be difficult and therefore, it is easier to expense the costs.Nonetheless, you want to check with your local accountant, as different countries might have different ways to analyse RD costs.You also need to keep in mind that capitalizing an asset can overinflate the assets shown on the company’s balance sheet. This can have some influence on your financial statement .Finally, it is crucial to remember inventory costs cannot be capitalised. Even if you are going to hold on to the inventory long-term and won’t be selling it during the next business cycle, you cannot capitalise the expenses.WHEN TO USE EXPENSINGIn its essence, expensing is performed whenever you purchase an asset. But the above section showed the limits to this rule. Typically only costs, which have no long-term benefit or which don’t directly increase the value of the asset substantially, are expensed.The above also showed that deciding whether to capitalise or to expense isn’t always so straightforward. There are certain costs which might seem like a good idea to capitalise, but are actually better for the finances when they are expensed.Many accounting practices recommend using the de minimus rule. This means that items, which could potentially be capitalised, are expensed only if they don’t significantly distort the bottom line in the balance sheet. This means the expe nses in question don’t represent a large part of your total expenses and therefore, wouldn’t drag your income artificially low.While there are no official rules to what this percentage is, many experts suggest using a figure below 0.1% of gross expenses for the financial year or 2% of the total depreciation and amortization expenses.In addition, RD expenses are nearly always expensed for accounting purposes. In terms of repair costs, maintenance-type repairs are considered an expense, since they only restore the item’s value to normal and don’t increase its lifespan above normal.How will expensing affect assets?As with capitalizing, the decision to expense assets will have an impact on the company’s financial accounts. The following are some of the key effects of expensing costs:Net income â€" Expensing costs will have an immediate impact on the company’s income, as increased expenses will naturally drag down the income of the business. Companies that actively use expens ing in their accounting tend to have higher variability in reported income. Expensing costs can boost profitability in the long-term.Stockholders’ equity â€" The effect on stockholder’s equity will be relatively limited. Nevertheless, expensing companies tend to experience a lower equity at the start.Cash flow from operations â€" Expensing can drop the tax bill for the company in the short-term, although the impact will be evened out over the years. Nonetheless, a decision to expense the costs will be reported in cash flow from operations.Reported assets â€" The company’s total assets will be smaller.Financial ratios â€" The decision to expense will result in higher operation-efficiency ratios.Limitations of expensingThere are certain special limitations to expensing, especially when it comes to starting up a business. In many instances, immediate costs can be capitalised even if they don’t necessarily fall under the capitalizing rules during the first financial year of the company.You should also keep in mind that while RD costs are typically considered an expense, certain legal fees involved in acquiring these, as well as patents, could be capitalised.In addition, you need to be careful when expensing costs dealing with repairs or upgrades. If the value of the item significantly improves or the lifespan of the item expands, the costs might be better off capitalised.Finally, expensing will bring down the income of the business and therefore, you want to be careful to ensure your short-term finances are able to adjust to this.AVOIDING INAPPROPRIATE CAPITALIZING AND EXPENSINGSince the above are just guidelines, companies can find themselves in trouble with capitalizing vs. expensing decisions. Due to the nature of shifting the company’s balance sheet around, some companies fall guilty of using too aggressive accounting tactics.The problem is mainly down to aggressive capitalizing. Since capitalizing can increase assets and boost income, companies ofte n choose to capitalise instead of expensing. On the other hand, companies might occasionally try to bring down income by expensing, as this could lower the company’s tax burden.How can you tell if your business is aggressively capitalizing expenses? The most obvious signs of aggressive accounting practices include:Sudden improvement in the company’s profit margin, especially a deep increase in specific assets.New asset line items on the company’s balance sheet, which do not seem to make sense and items which, are rapidly increasing.Sharply declining cash flow from operations.Unexpected rise in CAPEX, which does not represent current market conditions.Furthermore, you should also be wary of overcapitalizing your costs. Even if you are able to capitalise parts of your research costs, full capitalisation will often cause red flags for the taxman.In order to avoid inappropriate capitalizing and expensing, the following tips are essential to keep in mind:Learn about the guidelines â€" Check information on capitalizing vs. expensing from sources such as GAAP.Keep a close eye on changes in accounting policy.Make sure you understand the different capitalisation policies within your specific industry. You can often learn a lot by studying other company balance sheets.Decide your de minimus rule â€" You can set an appropriate level with your accountant and check whether a cost falls under the rule before you count it as an expense.Have a written capitalisation policy â€" Overall, accountants often recommend creating a written capitalisation policy for the business. This can be helpful in situations where you are uncertain over a specific cost, as well as help you defend your business strategy in case the tax authorities ask questions over your policy decisions.When developing your accounting policy, consider things such as your business size, the level of revenue and expenses your business generates and its compliance needs in terms of taxes.Tax authorities scruti nise company’s decisions to capitalise vs. expense carefully and you need to be able to properly justify your accounting decisions. While the above method can be used to tweak your company’s financial statement, you don’t want to be overly aggressive with your accounting tactics.CONCLUSIONCapitalizing vs. expensing is an important aspect of business’ financial decision-making. Costs can have a big impact on your business finances and it is important to learn to take advantage of both capitalizing and expensing. The above should have given you a deeper insight into the appropriate use of these methods.The accounting treatment of expenses can be the difference between a profitable income statement and one that highlights a loss. The decision to opt for either can be difficult. But in general, capitalizing vs. expensing can provide your business with opportunities to keep the financial future of the company on the right track.