Hcs/245 Respiratory Disease Paper - 761 Words

Respiratory Disease Paper: Tuberculosis HCS/245 September 21, 2015 Respiratory Disease Paper: Tuberculosis Many people take breathing for granted, some never give it a second thought until a problem presents itself. Respiratory diseases affect millions of Americans as well as people from all over the world. Anyone can suffer from these disorders to include men, women, and children, with conditions ranging from mild, moderate, to chronic in nature. This paper will focus on one of the many respiratory disease called mycobacterium tuberculosis; more commonly referred to as TB. Tuberculosis (TB) is a bacterial infection in which nodules referred to as tubercles grows in the bodies tissues, especially on the lungs. Tuberculosis is a†¦show more content†¦This drug which costs a little of $115 per treatment; coupled with the record number of drug shortages in the United States is problematic. TB is still proven to be a top killer around the world, and with more cases of drug resistant TB being reported daily, the cost of treating and preventing this disease will continue to be on the rise. http://www.who.int/tb/country/data/profiles/en/ http://www.cdc.gov/tb/topic/globaltb/default.htmShow MoreRelatedAdipic Acid43555 Words   |  175 Pagesflexibility and resilience to unsaturated polyesters, is used in the production of rigid and flexible foams, wire coatings, elastomers, and adhesives, increases flexibility of alkyd resins, is used in the production of wet strength resins for the paper chemicals industry and is used in the production of synthetic lubricants components and greases. Plasticizers and lubricants components are used in making polyester polyols for polyurethane systems (Jennifer Petru, 2001). Adipic acid hasRead More1000 Word Essay85965 Words   |  344 PagesAFAP stand for? Army Family Action Plan What Army Regulation covers the Army Family Action Plan? AR 608-47 When was the AFAP program established? The AFAP program was established in 1983 as a result of the Chief of Staff, Army (CSA),1983 White Paper, â€Å"The Army Family.† (AR 608-47 Dec 2004 / 1-4 / PDF 7) The AFAP program creates an information loop between whom? The Global Army Family and Leadership. The AFAP provides a means for Army constituents to address and report issues of well-being concernRead MoreLogical Reasoning189930 Words   |  760 PagesCould cholera be that different 5 from Giardia, you wonder. Thinking about all this you conclude it is likely that boiling will do the trick. So, Juanita’s worry about the danger of getting a bad disease such as Giardia is more than offset by the low probability of actually getting the disease if you boil the water. So, you recommend that your group stay in the mountains, boil the water and drink it after it cools. Thats how you have made your own decision. Is it a reasonable one? Yes, because

Nathaniel Hawthorne s The Scarlet Letter - 2120 Words

â€Å"let her cover the mark as she will, the pang of it will be always in her heart.† (Hawthorne 92) In this quote, all of the townspeople are saying that even if Hester were to cover up the the scarlet letter A on her shirt, she will always have the guilt in her mind. She will also have Pearl as a constant reminder of her sin. This quote impacts the story because it really shows how the townspeople feel about Hester and hawthorne gives a good life lesson saying that even if you cover up your mistakes, you will always feel guilty about them. â€Å"She will not speak (Hawthorne 139) In this quote Hawthorne shows that Hester is good for her word and will not reveal who the father of Pearl is. This is important in the book because it shows how†¦show more content†¦This quote proves that the adults in society highly influence their children, and children copy what adults do. Children who were barley older than Pearl would throw mud at both Pearl and Hester for no reason. Pearl oils have to deal with this for the rest of her childhood. Hawthorne shows how the Puritan society is not very accepting of situations that are not normal. But that first object of which Pearl seemed to become aware was—shall we say it?—the scarlet letter (Hawthorne 195) The scarlet letter attached to Hester s clothing is the only thing people in town seem to notice about her, and the fact that pearls first thing she recognized in her mom was the A shows how powerful the letter was and that no matter who saw her, they would always recognize Hester as an A. â€Å"Behold, verily, there is the woman of the scarlet letter: and of a truth, moreover, there is the likeness of the scarlet letter running along by her side! Come, therefore, and let us fling mud at them!† (Hawthorne 124) This quote is important because it shows how the kids think it s funny and it is a joke to be

Describe the Fight or Flight System and How That Relates to Anxiety Disorder free essay sample

This corresponds to the hypothalamus located in the brain when stimulated it moderates a succession of nerve cells emission and chemical release prompting our bodies to either fight or run away at the face of harm (Nolen – Hoeksema, Fredrickson, Loftus, Wagenaar, 2009. ) Several types of neurotransmitters are involved in the system, collectively known as the hypothalamus pituitary – adrenocortical (HPA) axis, has a vital contribution to our moods, such as anxiety, panic disorder and many physical disorders (Nolen – Hoeksema et al. 009. ). Anxiety is the most frequent stressor response in humans; these are the normal reactions to stress (Smith, Nolen – Hoeksma, Fredrickson and Loftus, 2003) daily encounter. Studies have indicated a connection between the HPA axis and psychiatric problems such as anxiety (Kallen, Tulen, Utens, Treffers, De Jong and Ferdiand, 2008) panic disorder (Aberlson, Khan, Liberzon and Young, 2007) and also some HPA dysregulation in PS TD (Van Der Klok, 2001). There is an increased in the cortisol secretion when in stressful circumstances in adults with anxiety disorder (Kallen et al. 2008) HPA axis fluctuates in patients with panic disorder (Aberlson et al. 2007). Further insight as to how the fight or flight system relates to anxiety is discuss in more details. Fight or flight response mechanism is hard-weird into the brain and is activated by a genetic wisdom contrived to protect the body from potential danger (Cacioppo et al. 2002. When the brain detects danger the pituitary gland is activated releasing ACTH which then stimulates the adrenal gland producing cortisol hormone into the bloodstream (Bernstein et al. 2008) the body metabolism increases as it prepares for using energy, i. e. heart rate, blood pressure, breathing rate increases, muscles tense, shakiness etc. (Nolen – Hoeksema et al. 2009) are all factors of the fight or flight in motion. HPA is convoluted set of explicit authority and feedback communications among the hypothalamus, the pituitary gland and the adrenal gland (Cacioppo et al. 002) this occurs in the first stage (Alarm) of a prol onged sequence of reactions known as GAS (general adaptation syndrome) according to Selye (1956) as cited in Barker, (2002) the hypothalamus stimulates the pituitary gland secreting adrenocorticotropic hormone which then activates the cortex of the adrenal gland to produce corticosteroids releasing supplies of energy and fight inflammation; the pituitary glands initiates the emission of endorphins, a natural painkiller in the body figure two (Barker, 2002) Cells in the hypothalamus produce corticotrophin releasing factor (CRF) in response any given stress (Cacioppo et al. 002) The CRF in turn adheres to specific receptors on the pituitary gland which is then used to secrete ACTH transporting to the adrenal gland, this is then stimulated to release adrenal hormones preparing the body to ‘fight or flight’ increasing the emission of cortisol (Smith et al. 2003) this initiates a series of metabolic effects aimed at alleviating the harmful stressors through negative feedback to both the hypothalamus and the pituitary gland decreasing the concentration of the ACTH and cortisol in the blood once the stress has subsides figure one (Smith et al. 003) This is a major part of the neuroendocrine system that governs reactions to stress and moderates many body processes such as moods and emotions and energy storages etc. (Barker, 2002) Anxiety is actually a built in response to perceived threat allowing us to do the necessary in order to protect you from dangerous encounters which in turn activates our fight or flight response (Smith et al. 2003). People experience a general state of fear and worry before confronting a challenge such as a driving test; this is a normal encounter of anxiety, on the other hand if this were to interfere ith a person’s ability to function normally as expected in a situation then it is seen as abnormal (Nolen – Hoeksema et al. 2009) Panic disorder is a type of anxiety disorder characterised by brief sudden attacks of intense terror and apprehension leading to physical symptoms such as shaking, nausea, confusion, dizziness and breathing difficulties etc. (Smith et al. 2003) Panic disorder is diagnosed when a person/sufferer expects future attacks and makes drastic behavioural changes to avoid these attacks (Nole – Hoeksema et al. 009). According to the APA (2000) as cited in Smith et al, (2003), only 1. 5% to 3. 5% of the population will develop this disorder and only about 2. 1% of European adults (Nolen – Hoeksema et al. 2009) Post – traumatic stress disorder PST D is another form of anxiety disorder on a more serve level. PSTD results from previous trauma and often leads to flashbacks and behavioural changes in order to avoid certain stimuli (Bernstein et al. 008) There are four sets of symptoms of PSTD; physiological – a deep detachment from daily life, cognitive- reliving the trauma, behavioural – sleep disturbance and the sense of terror or horror – survivor guilt (Smith et al. 2003, and Nolen – Hoeksema et al. 2009) Research shows that people with PSTD are more to likely to experience physiological changes in situations reminding them of previous trauma exposures causing changes in several neurotransmitters and hormones in connection to the fight or flight response (Nolen – Hoeksema et al. 009) Sufferers of PSTD have an inability to accurately assimilate the memories of previous trauma (Van Der Kolk, 2001) they tend to a have an impediment counteracting stimuli in their environment when dealing with general tasks (Van Der Kolk, 2001) The cortisol levels among people with the disorder are lower than among those without; the cortisol shuts down the sympathetic nervous system after a stressful encounter, as this activity is prolonged dealing with stress/trauma hence the PSTD (Bernstein et al. 008). Studies have indicated that victims of panic disorder are more likely to experience a panic attack when asked to inhale small amount of carbon dioxide than those without (Nolen – Hoeksema et al. 2009) Those susceptible to panic attacks have an over-reactive fight or flight response and they have lower metabolism in areas that a vital in the moderations of fear (Nolen – Hoeksema et al. 2009) Studies have also pointed out that significant levels f anxiety in children and adolescents are affiliated with higher cortisol concentration in the presence of a stressful situation and findings showed alterations in the basal HPA axis activity (Kallen et al. 2008) Approximately about 40% of young adults experienced some sort of panic attack at point or another especially at stressful times (Smith et al. 2003) Research has found that there is an increase in overnight cortisol levels in relations to sleep disruption, the HPA axis dsyregulaion in panic is due to hypersensitivity to contextual cues (Abelson et al. 007) however, this is a concrete fact as the results are indecisive i. e. patients with occasional panic have normal resting level of cortisol but on the other hand elevation of resting cortisol as also been reported (Abelson et al. 2007) Anxiety disorder can be seen as an existing on a continuum with fewer emotional difficulties. It is a term used generally for several disorders that cause nervousness, fear, apprehension and worry (Barker, 2002) these disorders affects people’s behaviour and feelings and can manifest real physical syndrome at the face of threat (Smith, 2003). Research has found that there is an increase in overnight cortisol levels in relations to sleep disruption, the HPA axis dsyregulaion in panic is due to hypersensitivity to contextual cues (Abelson et al. 2007) however, this is a concrete fact as the results are indecisive i. e. patients with occasional panic have normal resting level of cortisol but on the other hand elevation of resting cortisol as also been reported (Abelson et al. 2007) According to the APA (2000) as cited in Smith et al, (2003), only 1. 5% to 3. 5% of the population will develop this disorder and only about 2. 1% of European adults (Nolen – Hoeksema et al. 009) Research shows that people with PSTD are more to likely to experience physiological changes in situations reminding them of previous trauma exposures causing changes in several neurotransmitters and hormones in connection to the fight or flight response (Nolen – Hoeksema et al. 2009) Sufferers of PSTD have an inability to accurately assimila te the memories of previous trauma (Van Der Kolk, 2001) they tend to a have an impediment counteracting stimuli in their environment when dealing with general tasks (Van Der Kolk, 2001) References Barker. , L. 2002. Psychology. New Jersey; Prentice Hall Barnstein. , D. , A. Nash. , P. , W. 2008. Essentials of Psycholgy. U. S. A; Houghton Mifflin Cacioppo. , J. , T. , Bersnston. , G. , G. , Adolphs. , R Carter. , S. , C. , Davidson. , R. , J. , McClintock. , M. , K. , McEwen. , B. , S. , Meaney. , M. , J. , Schater. , D. , L. , Sternberg. , E. , M. , Suomi. , S. , S. ,Taylor. , S. , E. 2002. Foundations in Social Neuroscience. U. S. A; Massechusettes Institue of Technology Nolen-Hoeksma. , S. , Fredrickson. , B. , L. , Loftus. , G. , R. , Wagenaar. , W. , A. 2009. Atkinson and Hilgard’s: Introduction to Psychology. Wandsworth; Cengage Learning Abelson. , J. , L. , Kahn. , S. , Lixerzon. I. , Young. , E. , A. (2007). HPA axis activity in patients with panic disorder: Review and synthesis of four studies. Depression amp; Anxiety, 24, 66-76. Kallen. , V. , L. , Tulen. , J. H. ,M. , Utens. , E. , M. W. J. , Treffers. , P. , D. , A. , Jong. , F. , H. , Ferdiand. , R. , F. (2008). Associations between HPA axis functioning and levels of anxiety in children and adolescents with an anxiety disorder. Depression amp; Anxiety, 25, 131-141. Van der Kolk, B. A. (2001). The psychobiology and psychopharmacology of PTSD. Human Psychopharmacology, 16, S49-S64. Appendices Figure one Figure two Figure three

Information Systems and Small Business

Question: Discuss about the Information Systems and Small Business. Answer: Introduction The following study examines the various concepts of accounting and its relevance in Australian as well as the global market. Besides this, it assesses the issues in measurement of costs. For the purpose of this study, Caltex Australia has been selected. The brand supplies quality lubricant products that include engine oils, driveline fluids as well as hydraulic oils and industrial products. The annual report of the year 2015 has been evaluated to measure the accounting policies and the strategies of the company. Evaluation of Accounting Concepts According to Brinca et al. (2016), the accounting concepts encompass a broad range of transactions and accounting activities in the business entity. However, there have been issues in the measurement of accounting relating to the assets, liabilities as well as costs. In the context of Caltex Australia, there have been issues relating to the measurement of remuneration offered to the business enterprise (De Simone 2016). As such, the management of the business entity has to take the necessary measures so that the remuneration policy adheres to the AASB framework. In this regard, it can be stated that attributes like the alterations in the accounting methods adopted by a business enterprise as well as the volatile market conditions can have an impact on the operational policies of the business entity. According to Bull (2014), the valuation of assets as well as the costs is the essential factors that would have an impact on the operational strategies of a business enterprise. In additi on, the valuation of the costs is another issue in the context of globally reputed companies operating in Australia. Bull (2014) mentioned that the brand has been following the fair value measurement concept that measures the financial assets of the company based on the existing market condition of the business enterprise. As such, in the present global market the fair value measurement concept is the most relevant tool in the measurement of the assets present in a business enterprise. According to Hartmann and Mouritsen (2013), the measurement of cost is one of the most pertinent issues that has been affecting the financial and the operational strategies of the business entity. Therefore, it remains necessary to measure costs in an appropriate manner that would be relevant and as per the changing accounting measures in the business entity. Issues in Measurement There have been issues relating to measurement for business entities that have traditionally followed the IASB/AASB standards in preparing the year-ended financial statements. These factors have led to financial as well as operational issues for the business entity. Alterations in the Market Conditions- Kaplan and Atkinson (2015) stated that the alterations in the market conditions should have an adverse impact on the measurement issues of the business entity. A volatile market condition shall lead to financial instability for the business entity and shall lead to measurement issues for the business entity. According to Cortesi et al. (2015 the business entity shall have to adjust to the changing market conditions and would lead the business enterprise to financial stability in the international market. In the context of Caltex Australia, the brand operates in an extremely vulnerable market environment. As such, it is essential for the business entity to develop measurement issues that can adjust towards rapid changes in the global market. Accounting Method Frequent changes in the accounting method would have an impact on the financial strategies of the business entity. De Simone et al (2016) stated that the alterations in the accounting method would prevent effective comparison with the past years of the organization. Ineffective accounting method for the business entity would hamper the existing business functionalities for the business enterprise and wastage of the financial resources for a business enterprise. The organization adheres to the AASB guideline in preparing its year-ended financial statements for the business enterprise. In the context of Caltex Australia, the brand has been following the AASB accounting method over a period. However, frequent changes in the accounting method would lead to financial irregularities. Variable expenses Deegan (2012) stated that it is normal that the variable expenses would not remain constant with each successive year. As such, it is necessary that variable expenses of the organizations have to be accounted for and the year-ended financial statements be prepared accordingly. In the case of Caltex Australia, the variable expenses have been a substantial part of the expenditure in executing the operational functionalities of the business entity (Gray 2014). Therefore, Caltex Australia has made structural changes to the existing business functionalities of the organizations to determine its variable expenses in a half-yearly and annual manner. Recognition of Assets and Liabilities- In AASB standards the assets and the liabilities of the organization can have to be recognized only when it incurs benefits and expense to the business entity (Holmes 2012). As such, the recognition of assets depends on the financial benefits it brings towards the organization. Thus, it becomes necessary that the financial benefits arising from the assets can be measured and defined in monetary terms. Such assessments are not always possible and this leads to issues in the measurement of the assets and the liabilities in a business enterprise. Fues et al. (2013) mentioned that Caltex Australia has faced issues in the recent times regarding the recognition and the assessment of the assets as well as the liabilities of the business organization. Non-compliance with the AASB standard Gray (2014) mentioned that non-compliance with the AASB standard would have an impact on the financial authenticity as well as relevancy of the accounting data entered in the financial statements of the business entity. Such measurement processes have been developed to ensure that the financial statements reveal the exact details of the financial condition of a business enterprise. According to Haider (2015), the non-compliance with the AASB standard would lead to the disproportionate allocation of expenses in a business organization. Besides this, the non-compliance with this standard can also result in inaccurate assessment of the financial condition of the business entity. These are the issues in the measurement of accounting, which has been affecting the economic condition of globally reputed business enterprises operating in Australia. In the context of Caltex Australia, the measurement in accounting shall have to depend on two factors, which includes the unit of the measurement and the pertinent attribute that is required to be measured. According to Hartmann and Mouritsen (2013), the different monetary units that can be measured are historical cost, and the net realizable value. Besides, this includes the present value method in assessing the existing cash flows in the business organization. Therefore, reputed business entities as if Caltex Australia has been adopting the fair value method as well as the present value method in assessing the financial state and identifying the relevant financial measures that can be adopted to take corrective action. However, Hodgson and Russell (2014) noted that the present value tool is a recent innovation from the FASB statement that helps in identifying the cash flows in the organization. As such, the pertinent accounting issue in the case of Caltex Australia is to identify t he measurement tool that would be most suitable for the brand in assessing the existent cash inflows and the cash outflows in the business entity. Accounting principle- The most relevant accounting principles that are adopted by global business entities operating in Australia is the realization accounting principle. Holmes (2012) stated that the realization accounting principle relates to the accrual method of accounting in preparing the year-ended accounting statements for a business entity. However, Hopper (2012) noted that the realization accounting principle has certain drawbacks. Besides this, the management of the business entity has failed to develop the realization accounting principles as per the existing needs of the business enterprise. In addition, the realization accounting principle can be only met if certain conditions are fulfilled. These include the following: The earning process shall have to be completed There should be a reasonable certainty or assurance to gather revenue for the business entity Therefore, the realization accounting principle can be only applicable if the above conditions are attained. Therefore, this accounting principle has a restricted scope. Relevance and Representational Faithfulness in Accounting The annual report of Caltex Australia has been prepared considering its relevance and authenticity to the relevant parties in a business enterprise. According to Ismail and King (2014), Caltex Australia has been maintaining due diligence and authenticity in the preparation of the financial statements. Therefore, the management of the business organization has to take the relevant measures to develop the operational as well as the financial measures in retaining the authenticity of the financial statements prepared in a business entity. Besides this, the business entity has been making due efforts in checking each of the transactions to increase authenticity. Ismail and King (2014) stated that representational faithfulness relates to preparing the accounts with authenticity and trust, and without having any bias to any party. Thus, the financial statements would reflect the actual financial condition of the business entity and help the stakeholders making informed financial decisions. Kaplan and Atkinson (2015) mentioned that Caltex Australia uses the fair value method in measuring the assets and the liabilities of the business entity. Therefore, the assets as well as liabilities in the business organization would be measured in an appropriately and would reveal the actual market value. Another essential aspect is the recognition of revenue in the business organization. According to Deegan (2012), the identification of the revenue would have to be strictly as per the IASB/ AASB framework. Therefore, the brand has made pertinent efforts in ensuring transparency and representational faithfulness in the development of the financial statements of the business organization. Gray (2014) stated that relevance has been an effective feature in developing an effective positive impression on the stakeholders and making effective business decisions for the stakeholders of the business entity. Caltex Australia has implemented an effective internal auditing team for identifying any discrepancy in the financial processes of the business entity. The financial statements of the business entity shall consist of detailed financial data and would have an impact on the financial position of the business entity. This includes the remuneration measures that has been implemented that awards the employees solely based on their performance. Besides this, the business organizations consider its essential responsibility towards the society in establishing transparency as well as authenticity in its financial policies that would prevent any financial manipulation. According to Haider (2015), the management of the business entity would have an influence on the marketing and the operational policies of the business entity. Therefore, relevancy and representative faithfulness are two essential characteristics of the financial statements that would help the stakeholders to make informed financial decisions. Conclusion There has been certain measurement issue in accounting that has considerably hampered the financial assessment of Caltex Australia. These include the alterations in the market conditions as well as frequent changes in accounting method. Besides this, it includes the non-compliance with the accounting standards and thee recognition of the assets and the liabilities of a business enterprise. However, relevance as well as representational faithfulness is one of the essential characteristics of the financial statements prepared by a business entity. Thus, relevant financial data has been stated in the financial reports that would assist the investors in making informed financial decisions. References Brinca, P., Chari, V. V., Kehoe, P. J., McGrattan, E. (2016). Accounting for Business Cycles (No. 531). Federal Reserve Bank of Minneapolis. Bull, R. J. (2014). Accounting in business. Butterworth-Heinemann. Cortesi, A., Tettamanzi, P., Scaccabarozzi, U., Spertini, I., Castoldi, S. (2015). Advanced Financial Accounting: Financial Statement AnalysisAccounting IssuesGroup Accounts. EGEA spa. De Simone, L. (2016). Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?. Journal of Accounting and Economics, 61(1), 145-165. Deegan, C. (2012). Australian financial accounting. McGraw-Hill Education Australia. Fuest, C., Spengel, C., Finke, K., Heckemeyer, J., Nusser, H. (2013). Profit shifting and'aggressive'tax planning by multinational firms: Issues and options for reform. ZEW-Centre for European Economic Research Discussion Paper, (13-044). Gray, S. J. (Ed.). (2014). International accounting and transnational decisions. Butterworth-Heinemann. Haider, S. (2015). Exploring the Relationship between Changes in Accounting Policies and Valuation of Australian Banking Firms (Doctoral dissertation, Victoria University). Hartmann, B., Mouritsen, J. (2013). Inscribing the future: goodwill accounting at the nexus of financial and management accounting. In 2nd Workshop on Financial Reporting and Auditing as Social and Organizational Practice (pp. 1-43). Hodgson, A., Russell, M. (2014). Comprehending comprehensive income.Australian Accounting Review, 24(2), 100-110. Holmes, K. (2012). 14 Taxation and accounting issues in development policies. Handbook of Accounting and Development, 245. Hopper, T. (2012). Handbook of accounting and development. Edward Elgar Publishing. Ismail, N. A., King, M. (2014). Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. Journal of Information Systems and Small Business,1(1-2), 1-20. Kaplan, R. S., Atkinson, A. A. (2015). Advanced management accounting. PHI Learning.