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Regularly

Health is Wealth. Why Should You Exercise Regularly?

Student’s name

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Why Should You Exercise Regularly?

Do you want to have more energy, feel better, and add years to your life? Just exercise regularly. One of the proven facts of exercise is that it periodically reduces a person’s probability of premature death by 30% (Amin et al., 2018). Additionally, running for 15 minutes every single day reduces the risk of depression by 26%. The significance of exercise cannot be overemphasized. As we all know, exercise reduces the risk of diseases and generally improves a person’s health. Regardless of age, physical ability, and sex, every person benefits from exercising regularly. Without a doubt, exercising regularly leads to a healthier and happier life.

To begin with, exercise helps in controlling body weight. Exercise helps in maintaining weight loss and prevents excess weight gain. Whenever one engages in physical activity, they burn calories. The amounts of calories burnt are dependent on how intense the activity is. If the activity is intense, you burn more calories. Making regular trips to the gym is good, but not to worry if you do not have a huge chunk of time to carry out exercise regularly. Doing any activity is better than none. If one wants to enjoy the benefits of exercising, they have become more active in their daily activities. For instance, they can take the stairs instead of taking the elevator or carry out the household chores by themselves. Consistency is of essence.

Secondly, exercise improves mood. Do you need to blow off steam after a stressful day at work? Do you need an emotional lift? A walk or a session at the gym can be of help. Physical activity helps in stimulating specific brain chemicals which leave one feeling less anxious, happier, and more relaxed. One also feels better about themselves and their physical appearance whenever they exercise regularly, improving their self-esteem and boosting confidence.

Thirdly, exercise combats health diseases and conditions. Do you hope to avoid high blood pressure? Are you worried about heart disease? No matter your current weight, being active and exercising regularly decreases unhealthy triglycerides and boosts high-density lipoprotein (HDL) (Kreindler & Amoroso, 2019). The one-two punch keeps blood flowing smoothly which reduces one’s risk of suffering cardiovascular disease. Regular exercise prevents or manages various health concerns and problems, including stroke, high blood pressure, metabolic syndrome, Type 2 diabetes, falls, arthritis, depression, anxiety, and various types of cancer. Furthermore, exercise helps boost cognitive function and reduces the risk of death from other causes.

Fourthly, exercising regularly helps in boosting energy. Feeling overwhelmed by household chores or grocery shopping? Carrying out exercises on a regular basis helps in boosting a person’s endurance and muscle strength. Exercise delivers nutrients and oxygen to one’s tissues helping one’s cardiovascular system function more efficiently. When an individual’s health and heart improves, they have more energy to carry out their daily chores.

Additionally, exercising regularly helps in putting a spark in one’s sex life. Are you feeling too out of shape or tired to enjoy intimacy? Carrying out physical exercise regularly helps in boosting one’s energy levels and increases their confidence regarding their physical appearance which can boost their sex life. But there is even more to this. Exercising regularly helps enhance arousal, particularly among women. Further, men who exercise regularly are less prone to problems with erectile dysfunction than those who do not exercise.

Furthermore, exercise is fun and social. Physical activities and exercise can be enjoyable. Exercise provides one an opportunity to unwind, enjoy the outdoors and simply engage in activities that make them happy. What’s more, physical activity can also provide one with an opportunity to connect with friends and family within a fun social setting. So join a soccer team, hit the hiking trails, or take that dance class that you always wanted to join. Find something you enjoy, and do it. If you are bored, try something new with family or friends.

Moreover, exercise leads to a better quality of sleep. Exercise helps one fall asleep longer and faster because it fights insomnia and ensures that one is sufficiently tired by the time they are going to bed. Exercise helps in regulating one’s body circadian rhythm. Additionally, the increased body temperature that results from physical activity improves one’s quality of sleep by helping it reduce during sleep.

Another benefit of exercise is that it leads to healthier and younger skin. Exercise helps in stimulating the flow of blood to the skin. This helps in delivering more nutrients and oxygen to the skin which improves it. Through sweating, the body is able to excrete wastes on the skin’s surface. Exercise benefits one skin and triggers the production of antioxidants. Oxidants help in repairing damage caused to skin cells and improve the skin’s health.

Finally, regular exercise is helpful in managing addictions. Addictions can occur in any form, including food, alcohol, drugs, and nicotine (Pelletier et al., 2017). The brain releases various chemicals in response to any pleasure that is derived from addiction. Exercises such as running release chemicals which release with the addiction. For instance, running makes one feel exhilarated and euphoric. Regular exercise has proved helpful in helping people recover from addictions. Physical activities also distract people from cravings when they are in the process of quitting smoking.

The bottom line is, physical activity and exercise are great ways to boost one’s health, make them feel better and have fun. For healthy adults, it is recommended to have at least 150 minutes of moderate aerobic activity per week or strength training exercises at least twice a week. It is important to spread activities throughout the week. Also, remember to consult with a medical practitioner before commencing a new exercise program, especially if you suffer chronic health problems such as heart disease or have not exercised in a long time.

References

Amin, F. M., Aristeidou, S., Baraldi, C., Czapinska-Ciepiela, E. K., Ariadni, D. D., di Lenola, D., Fenech, C., Kampouris, K., Karagiorgis, G., Braschinsky, M., & Linde, M. (2018). The association between migraine and physical exercise. The Journal of Headache and Pain, 19(1). https://doi.org/10.1186/s10194-018-0902-yKreindler, J., & Amoroso, P. (2019). Daily exercise is daily medicine. BJU International, 123(2), 200–201. https://doi.org/10.1111/bju.14625Pelletier, L., Shanmugasegaram, S., Patten, S. B., & Demers, A. (2017). Self-management of mood and/or anxiety disorders through physical activity/exercise. Health Promotion and Chronic Disease Prevention in Canada, 37(5), 149–159. https://doi.org/10.24095/hpcdp.37.5.03

The affordable care act

Health Care Delivery System

Name of the Student

Name of Affiliate Institution

The affordable care act

Main features for the provision of affordable care act

In the past one decade, the Affordable care act was passed by the U.S Congress to law. It strategized on almost every aspect of the delivery of healthcare services. It was also formulated in such a way that it would enhance more considerable efforts on the provision and prevention of more quality primary care to encouraged hospitals, doctors, and other healthcare providers to coordinate care through the act (Dolgin & Dieterich, 2011). The act provided that the provision of a more equitable and quality healthcare would be increased through the introduction of a federal level insurance exchange, which provided an online marketing strategy where individuals and small businesses would buy health insurance services (Blumenthal & Collins, 2014). Most of the provisions of the act were administered by the federal government with tax subsidies that were income related.

On matters of consumer protection, several ACA provisions were effected. These included the elimination of lifetime limit to which the coverage was to be restricted. The removal of the on the limits that were to be covered annually, preventing the prohibition to access of coverage except in cases where there was the involvement of fraud, and reforming the existing condition that prevented the inclusion of children from the health care coverage (Blumenthal & Collins, 2014). The act also provided that, all individuals and health plan groups were unconditionally obliged to provide coverage to any applicant, without discrimination (Dolgin & Dieterich, 2011). Before the ACA, health insurance providers that operated in the individual market were allowed had the permission to deny coverage to people based on the conditions of their health risk. The act also provided that all individual health plans and groups were obliged to provide benefits and coverage that is equal to all applicants.

On the coverage of preventive services, the act stipulates that all private health insurance plans are obliged to provide coverage for all preventive health services without demanding any payment from the patients. It also provides that the private health institution must cover for all additional set of preventive health services for women with no cost-sharing requirements. Another provision of the act is the expansion of dependent coverage to young adults. This rule was kept in effect to allow young adults to access healthcare services under the coverage of their parents until they turn 26 (Blumenthal & Collins, 2014). The act also provided different health plan benefit designs. It provided that the act had to make significant changes to health plan benefit designs. It provided uniform standards that were to apply for fro covered benefits and cost sharing in small markets and individuals. In the same case of health plan benefit design, it also provided that the state was the one with the obligation to select an EHB benchmark plan. This plan was the one to be used in the provision of the needed health benefit plans that were supposed to be offered by policies in the states instead of establishing a uniform benefits package that would be offered by all plans.

Leading arguments for and against this act

The Affordable care act have for a long period of time been received more negative than positive messages. This has provided misleading information about the main aims of the Act. The main aim of the ACA is to make healthcare services affordable for all American citizens and make sure that all citizens are provided with care at the best of its quality regardless of health, racial or social status of an individual (Blumenthal & Collins, 2014). For the Congress to offer ACA as an alternative, it had recognized that the high costs of Medicare and Medicaid and that of employee health benefits were becoming a huge budget for the federal government.

The main benefit of ACA is that it makes insurance affordable. Through ACA, middle-class citizens can get tax credits. As recorded in 2017, the act limits individual spending to $7, 150 and $14, 200 for a family plan. The act also increased Medicaid coverage by 187 percent of the federal poverty level, and it can provide the full healthcare coverage to adults for children without children for the first time (Dolgin & Dieterich, 2011). The case is however different from that advocated by the Trumpcare since the Medicaid expansion is to be eliminated by 2020.

In 2014, the federal government provided a provision that required states to have insurance exchanges or use the federal government exchange lessen the burden of getting an insurance plan. With the online insurance platform, health insurance coverage is made easier since all the required information about the service needed and the service provider can be accessed online. By allowing the coverage of young adults up to the age of 26, the Act aided in reducing healthcare cost (Blumenthal & Collins, 2014). The Act also provided that organizations with more than 50 employees were supposed to offer them with health insurance coverage, this aided in making sure that all employees health risks have been fully covered by the organization that they are working for.

Another importance of the ACA is that people with health conditions that were existing before the coverage are also able to get the health insurance coverage (Blumenthal & Collins, 2014). Before the Act was made a law, people with preexisting conditions such as cancer were not able to get health insurance coverage. Most insurance companies denied treatments for such people by providing an exception that the illness or the injury existed or occurred before one was covered by the plan. Under the ACA, everyone is covered regardless of once condition. It is also under ACA that there is no set limit for people with chronic illnesses. Before the act, health insurance companies had set limits on the amount of money that an individual consumer would spend (Dolgin & Dieterich, 2011). It is also only through the affordable act care that the cost of prescribed drugs was lowered. Before the act, many people, mostly the elderly citizens, were unable to cater for their medications. Within the first five years of the administration of Obamacare, a record of more than $16 billion on saving has been recorded.

The implementation of the Affordable Care Act, however, had its side effects. After its application, insurance companies were required to provide a wider range of benefits and were also to cover people with pre-existing conditions (Blumenthal & Collins, 2014). This led to an increase in health premiums for people who had already had health insurance. The act also led to the creation of new taxes to help in its payment. People with higher earnings were subjected to more tax payments while at the same time taking the savings that came from Medicare payment (Dolgin & Dieterich, 2011). Research has also indicated that businesses are reducing the working hours of their patients to avoid higher coverage. This provides a direct implication on job creation.

Leading arguments for and against universal healthcare

The main advantage of universal healthcare in the United States is that it ensures equal access to heal care. Through this health care system, people that are no able to access some healthcare services and care are able always covered. The provision of any healthcare service is always made available to everyone without keeping regard to their social status (Gluckman et al., 2008). Universal healthcare system also aids in the improvement of public health. Healthcare contribution is evenly distributed among the entire population hence, making sure that everyone can access the basic care that they need.

Universal healthcare has a platform that is easily navigated. Healthcare practitioners can concentrate on one patient at a time without being affected by like insurance and other healthcare related problems (Gluckman et al., 2008). The healthcare system also encourages entrepreneurship since people can start their businesses without having to fear the risk of losing their healthcare coverage.

The system, however, has its backdrops. It results in long waiting time, hence making access to care more difficult for others since there might lack enough time to cover all patients. Studies have indicated that the system leads to a socialism like a state (Shi & Singh, 2014). This can be seen in cases where the government raises its taxes to gather enough money for the coverage of healthcare. The government’s action of government increasing the level of taxes indicates a case of socialism where the government is the one that controls the distribution of goods and services. The U.S practices a system of a free market where the delivery of goods and resources is controlled by market forces (Gluckman et al., 2008). This could be an indication of the first step by the government to take control of other aspects of the economy.

The implementation and running of a universal health care system increase government debt and spending. Running a single health care system leads to increase in the level of taxes since the money being used to manage the system is being gained from the public (Shi & Singh, 2014). The current U.S government is spending a huge budget on healthcare more than any other developed country due to some of its programs like the Medicare and Medicaid.

References

Blumenthal, D., & Collins, S. R. (2014). Health care coverage under the Affordable Care Act—a progress report.

Dolgin, J. L., & Dieterich, K. R. (2011). Social and legal debate about the affordable care act.Gluckman, M. D., Liebow, M., McLean, R. M., Musana, K. A., Nichols, P. M., Purtle, M. W., … & Kathleen, M. (2008). Achieving a high-performance health care system with universal access: what the United States can learn from other countries. Ann Intern Med, 148, 55-75.

Shi, L., & Singh, D. A. (2014). Delivering health care in America. Jones & Bartlett Learning.

SECTION GUIDELINES

HDEV 302: Research Methods in Human Development

Dr. Rachael Stryker

METHODS/RESEARCH DESIGN SECTION GUIDELINES

Instructions

The second draft section of your Research Proposal to complete this semester is the Methods/Research Design section. It is due on Sunday, November 13th by 11:55 pm. Please be sure to completely read the Course Skills Notes for Weeks 11 and 12 before you begin this assignment. The Methods/Research Design section for a Research Proposal should be about three to five pages, typed and double-spaced. Please use a 12- point font and provide the assignment with the heading titled, Methods/Research Design.

Rubric

The assignment must include the following four subsections (and content within each subsection) to be considered for full credit:

1. Variables and Data [suggested length: approx. one to one-and-a-half pages] In this subsection, please be sure that you do the following: Clearly state once more, your proposed research question, and, if you have one, your hypothesis for the proposed study. And please restate what each of your variables are in the study. Then provide details about how you might propose to operationalize [define in a way that is measurable] each of your variables. Again, what this usually means is, how do you propose to measure each variable (for example, stress can be measured by taking someone’s blood pressure, and so one can thus define “stress” as blood pressure; or one can ask participants to self-report about stress or rank their stress level, and so one can simply define stress as self-report measurements). Please also provide details about the kind(s) of data [N, O, I, and/or R] that each operationalization will produce. You can name and briefly discuss more than one type of data in this paragraph. Also, please remember, if you are going to propose to try to examine or prove a relationship between variables for your proposed study, then you will, in fact, have both independent variables (factors that you think influence the other factors in the study] and dependent variables [factors that you think may be influenced by the independent variable(s)] in the project]. If this is the case for you, then please state which variables in your proposed project are independent [the one that is influential] and dependent [the one that is likely to be influenced] and why. If you will not propose to have independent/dependent variables in your study, then please clearly state the reasons why you do not have these types of variables in the study and what outcomes you hope to achieve instead in terms of intellectual pursuit.

2. Subjects/Sampling: [suggested length: approx. one to one-and-a-half-pages] In this subsection, please be sure that you answer the following questions: What are you proposing your subject criteria be (in other words, who, exactly, is allowed in your study [are you soliciting by gender, age, religion, student status, etc)? From what specific sampling frame do you propose to try to draw all of your subjects from, and why? What sample size (sample size is represented by N, as in, N=10 if you will have ten participants) will you propose, and why? And are you proposing to conduct probability or non-probability sampling for the study, and why?

3. Instruments and Procedures: [suggested length: approx. half to one page] In this subsection, please be sure that you answer the following questions: Are you conducting an experiment? If not, what type of the other common types of research designs that we’ve covered this term are you proposing to conduct – qualitative and/or descriptive (quantitative), and why? How do you propose to administer it? Where would you administer it? If yes, why do you feel this is the best type of research design to propose? What is your test group? What is your control group? What is your intervention (the independent variable)? How will you administer it? Where will you administer it? Then please provide details about whether you will be collecting your data using any of the following common instruments and why: via a pre-existing data set; via survey or questionnaire; via interviews; via observation. If you are not using any of these instruments, what others (for example, participant journals, social media content, or something else) are you proposing to use and why? And if you are using surveys/questionnaires, will you use any scales? Why or why not? Finally, please explain what the term “least harm” means [this is from the Week 13 course materials]. What is an example of “harm”, if any, that could come to your participants during your particular proposed research, and what are two ways that you might attempt to do “least harm” to your participants while administering this instrument? Even if you are not working directly with human subjects in your proposed research, you do need to discuss any ethical issues that can come up in your proposed research project.

4. Validity [suggested length: approx. half to one page] In this subsection, please be sure that you answer the following questions: What is the validity of a study? What is internal validity? Please list two types, and briefly discuss at least two ways that you would propose to attempt to achieve it in your research project. What is external validity? Please introduce two types and briefly discuss two ways that you would attempt to achieve it in your research project. Finally, please be sure to define what a confound is, and name and define two kinds of confounds that may be associated with your specific proposed project. Then speculate how you, as a researcher, might be able to plan your research in such a way as to prevent them from influencing the outcomes of your proposed research.

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Please remember: You can always post questions about this assignment to the “Questions for the Professor” thread on our Blackboard course Discussion Board or email the professor at: rachael.stryker@csueastbay.edu Also, please be sure to be reading the professor’s feedback on your RCR for Weeks 10 through 12 assignments, as there will be helpful feedback and clarifications there that will help you draft this section of your Research Proposal.

Reflecting Back on Administration in Healthcare Services

HAS 320-1401B-02

Phase 5 DB

Reflecting Back on Administration in Healthcare Services

Before entering into this course, I had a theory of the important role that administration played in organizations; especially in healthcare. However, after this course my theory was minuet compared to what I discovered and learned from this course. The most compelling topic to me was the week we discussed managerial functions, more specifically Corrective Action. In definition Corrective Action is pretty simple to understand, the purpose of identifying and eliminating causes of a problem by: correcting, molding, or improving performance or behavior that is job-related CITATION Ind10 l 1033 (Indiana University Purdue University Indianapolis, 2010). Upon delving further into this topic; Corrective Action can be an essential tool for organizations, or healthcare facilities, to use to get employees performing at levels that they want or prefer. I think this tool gives managers a series of steps to remedy the problem before the final step of termination. This can go a long way in protecting organizations who do have to terminate employees due to misconduct or low performance levels from future wrongful termination lawsuits. Using a Corrective Action Plan serves as proof of the organization’s patience and willingness to work with the employee to fix the behavior, but the employee was unwilling or unable to amend the problem behavior.

Participation in discussions has always been a very important resource for me. I rather enjoy hearing from the different point of views or opinions on a particular subject or topic. It is quite interesting how a discussion on a subject matter can bring in so many different points of views as well as opinions. I consider myself to be very open-minded and willing to listen from everyone involved in the discussion. There is always room to learn something new and this is what the discussions do. They teach us about a subject matter, bring in a different point of view, and essentially force us to look at the subject matter from a different stance. This in the same turn can serve as a guiding light in sorts. More often than not, I have found myself pondering harder than needed on a particular topic, but after viewing a posting in the discussion board or attending a chat, I can immediately gain some footing on understanding what is being taught or discussed.

The only approach I can think of that could have been done differently for this course would be extending the time for this course. There are obviously way more topics involved in this course than we could touch upon in the allotted time. I have felt this way about several courses here at CTU. I personally think that Professor Christensen did a marvelous job thoroughly explaining the concepts entailed with this course. CTU is lucky to have her on their staff representing their institution.

For my fellow peers, some us may be graduating soon as some of us still have a ways to go. Whichever it may be, I hope nothing but the best for all of you. May your futures be bright and full of wonderful opportunities that bring you closer to achieving your dreams and your goals in life.

References

BIBLIOGRAPHY l 1033 Healey, B., & Marhese, M. (2012). Foundations of Health Care Management Principles and Methods. San Francisco: Wiley.

Indiana University Purdue University Indianapolis. (2010). Corrective Action: A Supervisor’s Guide to Managing Performance. Retrieved from http://hra.iupui.edu/content/doclib/ProgressiveDisciplineGuide.pdf

Strategic Management

HAS 320-1401B-02

Phase 3 DB

Strategic Management

Organizations need to make decisions on developing goals and plans to ensure their continuing survival, but may not exactly where to start. Strategic management gives organizations the tools for a starting point. Strategic management is “the set of decisions and actions that result in the formulation and implementation of plans designed to achieve an organization’s objectives” CITATION McGnd l 1033 (McGraw Hill, n. d).Strategic management gives organizations the ability to grow by focusing on goal setting and effective management. Strategic management contains four processes environmental scanning, strategy formulation. Strategy implementation, and control CITATION Hea12 l 1033 (Healey & Marhese, 2012).

Environmental scanning involves assessing the organization’s external and internal environments. Strategy formulation is self-explanatory. This is the process where the strategies go into action. Control, or strategy evaluation, is basically taking the results of the strategy implementation and analyzing them and determine if any fine tuning or adjustments need to be made CITATION Hea12 l 1033 (Healey & Marhese, 2012).

Strategy management involves both long- term and short- term activities and objectives. Organizations are developing short- term goals that will build into the long-term goals. Short- time activities should be prioritized, consistent, and measureable CITATION Cla14 l 1033 (Clark, 2014). Long- term objectives take longer to achieve than short- term activities. Long- term objectives coincide with the vision of the organization CITATION Bia14 l 1033 (Bianca, 2014). Basically the short- term and long- term objectives go hand in hand in the organizing the desire mission.

When organizations are created their hopes are to remain operating for a long time. Organizations need to adapt to changes that constantly occurring, Adapting to changes in society of the organization, environment. Adjustments will need to made to accommodate for these changes by tweaking certain aspects of the organization to make it more efficient and effective. Strategy management gives organizations the opportunity to develop and implement They way to develop and implement short- term and long term objectives that will ensure their success for the future.

References

BIBLIOGRAPHY l 1033 Bianca, A. (2014). Strategic Management With Long and Short Term Objectives. Retrieved from azcentral: http://yourbusiness.azcentral.com/strategic-management-long-short-term-objectives-25629.html

Bradley, J. (2014). Strategic Management With Long and Short Term Objectives. Retrieved from Hearst Newspapers: http://smallbusiness.chron.com/strategic-management-long-short-term-objectives-65334.html

Clark, W. (2014). Strategic Management Short Term Objectives. Retrieved from Demand Media: http://www.ehow.com/info_7974829_strategic-management-short-term-objectives.html

Healey, B., & Marhese, M. (2012). Foundations of Health Care Management Principles and Methods. San Francisco: Wiley.

McGraw Hill. (n. d). Overview of Strategic Management . Retrieved from http://highered.mcgraw-hill.com/sites/dl/free/0078137160/811504/Sample_Chapter.pdf

Topic Choice Paper

Hannah Fair

February 27, 2019

Topic Choice Paper

Many people tend to use different drugs for various purposes, both medicinal and recreational. The research paper will major on marijuana which is also known as cannabis, sativa or bhang in other countries. Marijuana is a hyper reactive dug which can be taken through smoking, inhalation, sublingual or topical ingestion into the body. Each of the four methods had varied effects and characteristics that makes it preferred and appropriate for the consumer. Marijuana can be used for medicinal or recreational purposes.

The reason for researching on Marijuana is because of the controversies and the debates that have been in existence on whether to legalize the drug or not. Perhaps it because there are different reasons for its impact on human health and the economy of the country thus the divided stands on legalization. Many young people are using marijuana both on the open or hiding it thus there is need to find the reasons behind the increasing numbers of the marijuana abusers. Many argue that legalizing marijuana has a positive impact on the community but some consider this as a lie. Also there is an increased curiosity to understand on the various forms of taking marijuana and why people prefer one way to the other since all these forms are available in the market.

Conclusively, marijuana is not only an issue in the united states but also in the other countries worldwide. It is so alarming on the increased use of the drug worldwide. Some countries have managed to reduce the rates at which marijuana is taken for recreational purposes thus it is good to understand what other countries are doing. Marijuana is not only an individual concern but also a public health concern.

larly Article Evaluation

Hamlet Scene Pre-Writing Worksheet

What scene is the focus of your analysis/interpretation? Remember that the “scene” should be approximately 70 lines and have a natural beginning (starting point) and ending (stopping point) (very beginning or end of an actual scene, or a moment when a character enters or exits)

Act ___I, Scene III___, Lines _________

What is your thesis about the scene? Write it below:

What is your focus with respect to this scene? Circle ONE:

Character (name the character: ____Ophelia and Polonius_____________________________)

Development of a Theme (name the theme: ___________________________)

Significance to the play as a whole (What is its significance? _____________________)

Interpretation of action of the scene

What are the possible interpretations?

What do you think is actually happening? (i.e. what is your interpretation?)

What staging elements are you planning to analyze in your essay to support your thesis? Choose 4-5 from the list below and/or add your own if not listed. You will use these to show how the play reveals your interpretation, your thesis

Use of colorLightingProps and Setting

Tone of voiceBlocking (Character movements and body language)

Facial ExpressionsSound/MusicCostumes

Cadence/Tempo of speech____________________________________

________________________________________________________

Journal Article Report

Guidelines for Writing the Scientific Journal Article Report

Goal: The goal of this assignment is for you to research a topic of interest to you that has to do with the human body. This topic could be about human anatomy, exercise physiology, physiology, pathophysiology, or medicine. You’ll have to do a library research of the topic and then find a primary research article that you could summarize using the following format.

Format:

Title of the Report Page

Summary of the Report: 1 page

In this section, you should summarize the objectives, the methods and materials used, and the findings of the paper.

Discussion: 1-2 pages

Discuss the importance of the findings in the article to the science that it deals with (anatomy, physiology, pathophysiology, medicine, nursing, etc.) Compare the results with similar research in this particular field of investigation. Evaluate the research done in the article using two other sources. Give your opinion as to the merits (or lack of) of this research. Elaborate on the future of such research and the direction it might take.

Cite reference articles and list the sources in the bibliography section at the end.

Bibliography Page:

Use at least 2 sources of reference. If you cite someone you must include him/her in the bibliography.

Bibliography format: Author (last name, first initials), “title of article”, title of magazine or journal, book or periodical (underlined), date, volume, number, page numbers. If the article(s) is(are) from a website, be sure to include a live hyperlink to the article(s).

Article(s) must be from 2012 or later. No articles from Encyclopedias.

Select a paper on a topic that is directly or indirectly related to human anatomy. Attach a copy of the article to your report or a weblink to the report if available .Article review must be typed. Allow one-inch margins everywhere. Typing must be done using 12 pt. font and 1.5 line spacing.

This paper will briefly summarize the main points of the proposed statement by the FASB. Org.

Going Concern

(Author’s name)

(Institutional Affiliation)

Abstract

This paper will briefly summarize the main points of the proposed statement by the FASB. Org. the organization recently released a Current Exposure Draft and it is going to be the basis of this paper in the discussion of the Going Concern principle and its implications on a company. The findings of the paper on the principle are later going to be used to provide solutions for the FASB.org by proposing a number of changes that can be of benefits to the company.

Key words; going concern, balance sheets, financial performance

Introduction

The going concern concept in business is an assumption that that the premises will continue existing in the near future. The concept is one of the most essential foundations of financial accounting in most firms. Generally, the concept indicates that the company’s balance sheet should be able to reflect the value of that firm as if it were to exist for a loner time than the foreseeable future. Accountants usually utilize this concept so that it becomes possible for them to prepare financial reports that are realistic (Venuti, 2004). Without the principle of going concern, most accountants would be forced to write off all the company assets in the current time include those assets that are considered long- term that still have a benefit economically for the periods in the future. The going concern concept, therefore, is a product of the desire by stakeholders to come up with financial statements that reflect accurately the performance in finance of a firm’s short and long- term periods. It, hence, helps accountants to allocate revenues and costs that cover a number of reporting periods (Ellingsen & Fagan, 1989).

Summary of Main Points of the FASB.org Report

The main purpose of the statement by the FASB.org was to offer guidance to evaluate the reporting ability of an entity to go on as a going concern. The report argues that during the preparation of financial statements, the management has to be able to assess the ability of the entity that is reporting to continue as a going concern. The statement also argued that during the assessment of whether the going concern principle is appropriate, the management must take into account all the information that is available about the future, which is not less but not limited to 12 months.

The management, as the statement points out, may identify information about particular events or conditions that show that there could be some significant doubt about the ability of the entity to continue as a going concern. After this, the management must consider a number of tactics for dealing with the negative impacts of those events and conditions, and decide whether those tactics will be effective in mitigating the impacts, and whether they can be implemented effectively. Also the report indicates that the management must disclose uncertainties noticed about conditions or events that might show some doubt on the ability of the entity to continue as a going concern. Also, a reporting entity must disclose the facts incase when they do not prepare the financial statements on a basis of going concern, in addition to providing a basis on which the statements were prepared and why the entity was not treated as a going concern.

A going concern, as already indicated, is the ability for a company or a firm to continue functioning as an entity of business without facing the threat of liquidation in the foreseeable future. It is usually the responsibility of the management to assess and find out whether the going concern assumption of the entity is appropriate when it comes to preparing the financial reports of the company (Bedard & Chi, 1993). It is the responsibility of the company to disclose in its financial report’s notes, the factors that might endanger the position of the company as a going concern. The idea of determining whether a company can survive a going concern is difficult to discern. An auditor can give a firm a clean going concern only for the company to undergo liquidation within the following months. Another company’s going concern might be declared at the end of the financial year, but the company might surprise everyone when it does not get liquidated or when it does not go bankrupt. Surviving a going concern, therefore, is a challenging topic for many companies. However with the right auditors, the company can get the right opinions about their going concerns and make the appropriate changes or improvements (International Auditing Practices Committee, 1999).

Another current assumption closely related but slightly different to going concern has to do with company law. This aspect of going concern mainly affects the company’s directors, and is slightly different from the going concern principle in accounting. Corporation laws usually require the company directors to make a declaration that their firms continues to show the aspect of going concern. This is to mean that the directors have a profound believe that their business has the ability to pay its bills as they come. The only similarity with the going concern assumption is that the directors are required to disclose to the stakeholders it the financial statement notes if there are any factors present that might affect the existence of the company as a going concern (Geiger & Raghunandan, 2002).

There are various reasons why this new standard might be more effective than the traditional going concern principle. One of the advantages it imposes on the company is that the requirement by corporate law for a company’s directors to declare the ability for a company to pay its bills is evidence enough that the company is a going concern and that if it does face any challenges, the notes in the financial statement will review them. This is beneficial because one knows what has been declared is the truth because it is supported by law. A disadvantage is that the concept does not allow for mistakes, and the directors have to be sure of their declarations or risk to be sued (Bruynseels & Willekens, 2006).

Though the FASB.org report follows the conceptual framework of this current theory, it is clear that it is not bound by corporate law in any way in its declaration of the company’s financial statement. As a result, it is possible that a declaration made by the management might be biased because there is no risk of being sued in case the results of the company do not match the declarations made of the financial status of the company (Arnold et al., 2000). As a result, I would propose that the company makes amendments to the theory they use to incorporate entities such as corporate law to ensure that what is declared is the truth.

Conclusion

Going concern is an extremely essential element in accounting, and, therefore, successful businesses. However, it should be realized that the application of the principle might not be as straightforward as its definition, and that professional auditors must be involved in declaring the financial status of a company.

References

Arnold, V. et al. (2000). The effect of experience and complexity on order and recency bias in decision-making by professional accountants. Accounting & Finance, 40(2), 109-134.

Bedard, J. & Chi, M. (1993). Expertise in Auditing. Auditing: A Journal of Practice and Theory, 12 (2), 21-45.

Bruynseels, L. & Willekens, M. (2006). Strategic Actions and Going-Concern Audit Opinions. Working paper, Tilburg University.

Ellingsen, J & Fagan, P. (1989). SAS No. 59: How to evaluate going concern. Journal of Accountancy, 167 (1): 51- 7.

Geiger, M.A. & Raghunandan, K. (2002). Going-Concern opinions in the “new” legal environment. Accounting Horizons (American Accounting Association).

International Auditing Practices Committee. (1999). Going concern. International Standards on Auditing, 570. IFAC.

Venuti, E. K. (2004). The Going-Concern Assumption Revisited: Assessing a Company’s Future Viability. The CPA Journal, 40.