Occupational Therapy Efficacy After Stroke Health And Social Care Essay

This meta investigation of the referenced surveies intend to gauge adequacy of word related treatment: regardless of whether it concentrated explicitly on close to home exercises of everyday populating improves recuperation for patients following shot and to cognize does.Occupational treatment plans to help individuals make their maximal level of guide and independency in all features of everyday life. Evaluating 07 surveies with 1178 members, individuals who had a shot were progressively autonomous in close to home exercises of everyday life like taking care of, dressing, washing, toileting and voyaging roughly and bound to keep these capacities in the event that they got mediation from a word related healer after shot. Conceptual ( around 200-250 words ) Points An orderly reappraisal of surveies demonstrating the effectivity of word related treatment in station shot patient, concentrated explicitly on close to home exercises of everyday populating improves recuperation for patients following shot. Pieces of information beginnings We looked EBSCOMEDLINE, EMBASE, CINAHL and the Cochrane Library ( 2000-2010 ) . AMED: Decision norms Selection guidelines included surveies that utilized randomized controlled trial of a word related treatment intervention contrasted with regular consideration or no consideration, where shot patients rehearsed individual exercises of everyday life, or open introduction in exercises of everyday life was the point of convergence of the word related treatment mediation. Audit techniques A meta-examination, using an irregular impacts hypothetical record, of 24 projects distinguished in 19 tests. Impact sizes were balanced by switch error loads to order for surveies ‘ test sizes.Findings.Main ConsequenceWe recognized 64 conceivably qualified tests and included nine surveies ( 1258 members ) . Word related treatment interventions diminished the chances of a hapless outcome ( Peto chances proportion 0.67 ( 95 % confirmation span ( CI ) 0.51 to 0.87 ; P = 0.003 ) . what's more, expanded individual movement of everyday life tonss ( normalized mean contrast 0.18 ( 95 % CI 0.04 to 0.32 ; P = 0.01 ) . For each 11 ( 95 % CI 7 to 30 ) patients having a word related treatment mediation to ease individual exercises of everyday life, one patient was saved a hapless result.DecisionsPatients who get word related treatment interventions are less inclined to break down and are bound to be free in their capacity to execute individual exercises of everyday life. Be that as it may, the specific idea of the word related treatment mediation to achieve maximal advantage requests to be defined..Chapter 1: Introduction:The by and large reason for this meta investigation was to gauge the effectivity of OT in station shot patient. Broad writing chase was finished by turn uping distributed shot recovery course intervention surveies that deliberate individual exercises of everyday populating results among stroke tolerant. Pieces of information were extricated from overview examines which included interventions intended to all the more likely station shot exercises of patient. From WHO ‘s investigation of planetary heap of shot it was discovered that Worldwide 15 1000000s individuals endure a shot yearly. 5milloin of these dices and another 5 million are left for acceptable handicapped, doing stack on family unit and network. High blood power per unit territory and baccy use are considered as a significant peril factor for shot ( WHO, 2010 ) . The World Health Organization ( WHO ) characterizes Stroke as â€Å" a clinical disorder of continued vascular start, epitomized by rapidly creating characteristics of central or planetary irritation of scholarly guide suffering all the more so 24 hours or taking to perish † ( WHO, 1978 ) . The reasons for shot can be delegated: IschaemicA cause: blood flexibly to encephalon halted because of development of blood coagulum. It causes 70 % everything being equal. Haemorrhagic: An encephalon hurt caused due to spliting of blood vas which gracefully blood to encephalon There is other than a related status known as aA transient ischemic attackA ( TIA ) , which influence 35 individuals for every 100,000 of populace every twelvemonth and is related with a truly elevated peril of shot in the primary month of occasion upto one twelvemonth ( Coull, et al. , 2004 ) . In transeunt ischaemic attack the blood gracefully to the encephalon is incidentally hindered because of lacking scholarly or optic blood flexibly which is because of low blood stream, apoplexy or intercalation. Side effects keep going for under 24hours doing a sort of ‘mini-stroke ‘ ( Hankey and Warlow, 1994 ) . The peril of perish because of stroke relies upon its sort like TIA has the best outcome though impediment of an arteria is increasingly dangerous, with break of blood vass. It has discovered that regardless of whether state is holding progress building and establishments 60 % individuals pass on or become subordinate doing significant expense of mediation ( WHO, 2010 ) . Those of Afro-Caribbean starting are at expanded risk of holding a shot, and the figure of individuals influenced by the status is higher among this social gathering than some other. This is on the grounds that individuals of Afro-Caribbean starting have a familial affectability ( a characteristic tendency ) to creating diabetes and chest infection, which are two conditions that can do shots. Ischaemic shots happen when blood coagulums obstruct the progression of blood to the encephalon. Blood coagulums commonly structure in nations where the arterias have been limited or hindered by greasy cholesterol-containing sedimentations known as plaques. This narrowing of the arterias is known asA coronary vein infection. As the age progresss, our arterias become smaller, however certain danger elements can hazardously accelerate the technique. Peril factors include: smoke, high blood power per unit zone ( hypertension ) , plumpness, high cholesterin degrees ( as often as possible brought about by a high-fat eating regimen ) , and a family unit history of chest illness or diabetes. Diabetess is other than a danger factor, unconventionally on the off chance that it is not well controlled, on the grounds that the additional glucose in the blood can harm the arterias. Haemorrhagic shots happen when a blood vas in the encephalon blasts. The main source of this is high blood power per unit territory ( hypertension ) , which can debilitate the arterias in the encephalon and do them inclined to gap or tear. The peril factors for high blood power per unit territory include: being overweight, soaking up unnecessary entireties of intoxicant, smoke, an insufficiency of working out, and accentuation, which may do a fleeting ascent in blood power per unit region. An individual ‘s social gathering can other than be a peril factor for high blood power per unit region. One-portion surprisingly of dark African or Caribbean starting who are more than 40 mature ages old enough are probably going to hold high blood power per unit territory. Research has proposed this is on the grounds that individuals of African start have an expanded affectability with the impacts of salt, which can do their blood power per unit region to lift. A hemorrhagic shot can other than now and then happen as a result of a horrendous caput hurt ( NHS Choices, 2008 ) . Each twelvemonth, an expected 150,000 individuals in the UK have a shot. That is one individual each five proceedingss ( Office of National Statistics, 2001 ) .The encephalon hurt brought about by shots offices that they are the biggest reason for adult disablement in the UK. People groups who are more than 65 mature ages old enough are most at peril from holding shots, albeit 25 % of shots happen in individuals who are under 65 mature ages old enough. It is other than feasible for children to hold shots ( NHS Choices, 2008 ) . Around 1000 individuals under 30 have a shot every twelvemonth. Stroke can result in various disablements runing from engine control and urinary incontinency to sadness and memory misfortune. Disablement has been conceptualized by the universe health association in footings organ disfunction ( harms ) , disablement ( issue with undertaking ) , and incapacity ( cultural inconvenience ) ( Post shot recovery, 1995 ) . The investigation of cost of unwellness of shot by Saka et Al ( 2009 ) has discovered that shot has more noteworthy effect on monetary arrangement of UK, as mediation of and efficiency misfortune starting because of stroke cost ?8.9 billion a twelvemonth. In which intercession cost is around 5 % of whole UK NHS costs. Direct consideration including diagnosing, detainee consideration and outpatient consideration narratives for around 50 % of the aggregate, casual consideration costs 27 % and the roundabout costs that is cost following from untimely perish because of stroke is 24 % . This review inferred that ceaseless phase of shot is most beyond a reasonable doubt won and subsequently recommended better worry of since quite a while ago run consideration in footings of its effectivity and cost-viability is essential. Because of stroke one side of the natural structure might be incapacitated or the musculuss on the influenced side may debilitate. After shot intercession is involve consideration and restoration ( Post shot recovery, 1995 ) . During the time of intense prisoner consideration, patient will have restoration and consideration contribution from a combination of qualified and unfit nursing and partnered wellbeing staff. It is subsequently of import that all staff ought to be comfortable with the impacts of shot, and ready to adequately pull off occupations partner to stroke appropriately inside their capacities. The impacts of shot are complex ; each piece great as the more seeable physical occupations ; stroke subsisters will most likely hold a figure of enthusiastic, subjective, and imparting employments ( Ross et al, 2009 ) Research shows that patients profit by intercession in stroke units in the ague and recovery stages ( Indredavik, 2008 ) . Restoration is the methodology of show signs of improvement ofing or larning to get by with the mischief the shot has caused. It is tied in with securing back to ordinary life and achieving the best level of independency by: relearning achievements and capacities ; larning new achievements ; obliging to a portion of the limitations brought about by a shot ; and happening cultural, passionate and down to earth support at place and in th

Employment Law Compliance Plan Memorandum Essay

The accompanying update is an Employment Law Compliance Plan for Landslides Limousines. The arrangement sums up key government and Texas State work laws. This report likewise incorporates suggestions and results of these laws. If you don't mind note that Landslide Limousines is dependent upon extra laws if the business surpasses utilizing in excess of 50 people. On the off chance that Landslide Limousines neglects to agree to the laws featured in this update, the organization is dependent upon genuine punishments, including robust fines, claims, and conceivable arraignment. The government law necessitates that all organizations in the United States consent to standard laws. A portion of the laws incorporate the Equal Employment Opportunity Commission (EEOC), the I-9 Employment Eligibility Verification, and the Social Security Act (1935). Extra laws incorporate the Americans with Disabilities Act (ADA) and the Federal Unemployment Act. It is basic that Landslide Limousines agrees and comprehends what these laws detail. The EEOC law denies any business from oppressing its representatives. Both the EECO and the Texas Workforce Commission Civil Rights Division (TWCCRD), command that organizations can't victimize any worker dependent on race, sex, religion, handicap, or age (Employee Rights and Laws, 2013). As indicated by the law, â€Å"Employers with at least 15 representatives occupied with an industry influencing trade, work offices, and worker's organizations are restricted from denying equivalent employmentâ opportunities† (Business Employer Requirements, 2013, para. 3). Inability to agree to both of these laws will bring about potential claims by representatives and potential budgetary misfortune for the organization. Representatives reserve the option to record a case against their manager on the off chance that they accept that they encountering separation. As indicated by the Department of Labor (2013), if the grievance is substantial the â€Å"Employee might be qualified for a cure that will put you in the position you would have been in if the separation had never occurred. You might be qualified for recruiting, advancement, restoration, back compensation, a salary increase, or sensible convenience, including reassignment† (para. 12). The I-9 Employment Eligibility Verification is required for any worker. The Immigration Reform and Control Act, expresses that the United States bosses must check the personality all things considered (Employee Verification Compliance, 2013). Managers must check documentation like ID, government disability card, work visa, identification, and so on., to guarantee that representatives are legitimately ready to work in the United States (Employee Verificati on Compliance, 2013). The EEOC and the TWCCRD, work to implement the law. In the event that a business disregards these work laws, punishments like fines, and conceivable arraignment will result. The Department of Homeland Security, Department of Labor, or office of Immigration can explore any business, when they so picked. In the event that mistakes are found in the I-9 documentation, structures are missing, or in the event that it is found that a business purposely utilizes an unapproved laborer, Landslide Limousines is dependent upon genuine punishments (Employee Verification Compliance, 2013). Punishments for I-9 administrative work blunders can incorporate fines up to $1,100 per representative (Employee Verification Compliance, 2013). Studies show that the quantity of businesses, who damage I-9 work qualification confirmation, keeps on rising (Employee Verification Compliance, 2013). Subsequently, it is basic that Landslides Limousines gives close consideration to this. Texas Payday Law is a law that Landslides Limousines should be proficient of. The law expresses that businesses are not required to pay representatives extra wages for working occasions or ends of the week (Texas Payday Law, 2013). This is at the deviation of the business. Rest breaks more than 20 minutes and mid-day breaks surpassing 30 minutes must be paid. Texas law necessitates that compensation â€Å"must be conveyed to the representatives at their regularâ place of work during working hours, sent by enlisted mail, or by direct store to be gotten by the worker no later than payday† (Texas Law, 2013, para. 2). Under Texas law, representatives can document a case for unpaid wages. They may do this as long as 180 days from when pay is expected (Texas Law, 2013). In the event that a representative is laid off, stops or is terminated, the business must compensation the worker owed compensation by the following payroll interval (Texas Law, 2013). Bosses are not required to pay workers excursion pay, except if this advantage is offered recorded as a hard copy previously or during business (Texas Law, 2013). The Texas Department of Safety Health Consultations (OSHCON) is a program that is accessible to organizations by the Texas Department of Insurance. Organizations with less that 150 workers are qualified for a free examination (Business Employer Requirements, 2013). On the off chance that organizations â€Å"meet the government necessities, they are absolved from a planned investigation for 12 months† (Business Employer Requirements, 2013, para. 1). This is a program that Landslides Limousines needs to exploit. All organizations must meet government necessities to work lawfully. Avalanche Limousines is qualified for a free examination since it utilizes less than 150 workers. A free review additionally sets aside the organization cash. To agree to Texas youngster work laws the organization should shun recruiting people younger than 21. Because of the restricted hours that a minor can work in the territory of Texas, Landslides Limousines should recruit people beyond 21 years old, have fantastic driving records, and in any event at least five years of driving experience. An individual verification and a duplicate of workers driving records are required from the insurance agency. The limousine business necessitates that representatives have adaptable hours, for example, late night shifts. This is unlawful for anybody under the age 18. Minors can't work before 5 a.m., or after 10 p.m. (Part 15 Texas Labor Code, 2013). Government law additionally expresses that minors can't surpass over three hours of work on a school day. What's more, minors can't surpass or 18 hours during a school week (Chapter 15 Texas Labor Code, 2013). Bosses who disregard the youngster work law can be accused of a crime (Chapter 15 Texas Labor Code, 2013). Under Texas State law, â€Å" If a business damages youngster work law, notwithstanding cr iminal punishments TWC may evaluate a regulatory punishment against the business up to $10,000 per violation† (Texas Child Labor Law, 2013, para. 3). To set aside the Landslides Limousine cash, we suggest that Landslide Limousines abstain from offering workers benefits, until the organization surpasses 200 representatives. This methodology sets aside the Landslides Limousines cash, which permits the organization to grow its customer base. Government law expresses that businesses are not required to offer medical coverage advantage plans (Cascio, 2013, p. 477). Be that as it may, starting in 2014, â€Å"employers with in excess of 50 workers, including full time-equal representatives, who don't offer medicinal services inclusion and have in any event one representative accepting an assessment credit for wellbeing inclusion premiums should take care of a punishment of $2.000† (Cascio, 2013, p. 477). Avalanche Limousines should know about this law should work surpass 50. As Landslide Limousines develops, the organization should know about the laws required for medium and enormous organizations. The organization needs to proceed to follow and remain current with all Texas State and government laws. This will help maintain a strategic distance from punishments like arraignment and fines. We suggest that an extra assessment be directed toward the year's end. It would be ideal if you let us know whether there are any further inquiries with respect to the data gave. The organization is glad to examine the above recorded laws further in detail. References Business Employer Requirements. Texasopenwideforbusiness.com. Recovered from: http://www.texaswideopenforbusiness.com/private company/requirements.php Cascio, W.F. (2013). Overseeing Human Resources (ninth ed.). New York: The McGraw Hill Organizations. Part 15 Texas Labor Code. 2013. Texasworkforcecomission.com Retrieved from: http://www.hrp.net/wp-content/transfers/2013/03/childlaborlaws_faq.pdf Employee Rights and Laws. 2013. Texas Workforce Commission. Recovered from: http://www.twc.state.tx.us/clients/jsemp/representative rights-laws.html Employee Verification Compliance. 2013. Cmrkmurrah.com. Recovered from: http://cmarkmurrah.com/legal advisor//I- 9_Compliance_Assistance_pa11620.htm Branch of Labor. 2013. DOL.com Recovered from: http://www.dol.gov/ofccp/regs/consistence/factsheets/wprights.htm#Q12 Texas Child Labor Law. 2013. Texasworkforcecomission.com Recovered from: http://www.twc.state.tx.us/ui/lablaw/texas-youngster work law.html#penalties

Using Zyban to Help You Quit Smoking

Using Zyban to Help You Quit Smoking Addiction Nicotine Use How to Quit Smoking Print How Zyban Can Help With Quitting Smoking By Terry Martin facebook twitter Terry Martin quit smoking after 26 years and is now an advocate for those seeking freedom from nicotine addiction. Learn about our editorial policy Terry Martin Medically reviewed by Medically reviewed by Sanja Jelic, MD on August 13, 2015 Sanja Jelic, MD, is board-certified in sleep medicine, critical care medicine, pulmonary disease, and internal medicine.   Learn about our Medical Review Board Sanja Jelic, MD Updated on February 07, 2020 Fuse/Getty Images More in Addiction Nicotine Use How to Quit Smoking After You Quit Nicotine Withdrawal Smoking-Related Diseases The Inside of Cigarettes Alcohol Use Addictive Behaviors Drug Use Coping and Recovery Zyban is the brand name for the generic drug bupropion hydrochloride. It is a nicotine-free quit aid. Originally marketed as an anti-depressant drug under the brand name of Wellbutrin, it became apparent that bupropion was an effective quit aid because smokers using it to treat depression also lost interest in smoking. People not planning to quit smoking found themselves stopping with relative ease. Later, bupropion hydrochloride was given the brand name of Zyban and in  1997, the FDA approved it as a quit smoking aid.  When used in combination with  nicotine replacement therapy  (NRTs), the chance for long-term success with smoking cessation increases.?? Note:    it is important to be monitored by your doctor if youre using both Zyban and an NRT as  high blood pressure  can be a concern.?? How It Works It isnt completely understood how Zyban works, but we do know that it alters brain chemistry in such a way that  nicotine  is rendered less effective.?? The result is a reduced interest in smoking, and  nicotine cravings and withdrawal are minimal. While this medication was developed as an anti-depressant, you do not need to suffer from depression for it to work as a quit aid.  That said, if you develop  quit-related depression, Zyban may help to offset the symptoms. Usage Zyban is not sold over the counter, so you must see your doctor for a prescription. To begin with, you take Zyban while youre still smoking. Days 1 - 3:    One 150 mg tablet once a day. Days 4 - 7:    One 150 mg tablet twice a day, at least 8 hours apart. Its a good idea to space your pills out so that the second pill of the day is several hours before bedtime as bupropion can make it hard to get to sleep.?? Week 2:    Continue to take one pill twice a day, at least 8 hours apart. Stop smoking during week two, on the day you picked to quit. Week 3 and beyond:    Continue as with week 2. The recommended course of treatment is 7 weeks, but it can be taken for a longer period of time.?? Your doctor will help you decide when you should stop treatment. If youre unable to stop smoking by the end of week 3, your doctor may discontinue this medication as it might not be a good fit for you as a quit aid.  If that happens, dont worry. There are  several other options  on the market today that could work better for you. Very Important:  If you miss a dose and its close to time for the next one, skip that pill. Never take a double dose to catch up as this could increase the risk for seizures.?? If you take too much Zyban accidentally,  call your doctor, poison control or go to an emergency room at your local hospital immediately, even if youre not experiencing anything out of the ordinary. Also,  never stop taking this drug abruptly,  unless you have one of the side effects in the section below where that is recommended. Consult with your doctor immediately if this happens. Who Should Not Use Zyban Zyban isnt suitable for everyone.  Avoid it if:?? You use any other drug containing bupropion hydrochlorideYou have or have had a seizure disorderYou have or have had an eating disorderYou are taking or have recently taken a monoamine oxidase inhibitor (MAOI)You are pregnant or nursingYou are allergic to bupropion hydrochlorideYou are abruptly discontinuing alcohol or sedatives(including benzodiazepines) Common Side Effects Dry mouthDizzinessInsomniaChange in appetiteChange in sense of tasteWeight lossStomach painNauseaVomitingAnxietyExcitementHeadachesStuffy noseUncontrollable shaking in a part of the bodyRinging in the earsSore throatExcessive sweatingFrequent urination If any of the above side effects become severe or dont go away, see your doctor. Side Effects You Should Seek Immediate Medical Attention For: seizureshallucinationsconfusionirrational fearsrapid, pounding or irregular heart ratemuscle or joint pain Side Effects That Warrant Stopping Zyban Immediately: Rash or blistersFeverItchingSwelling of the face, throat, tongue, lips, eyes, hands, lower legsHoarsenessDifficulty breathing or swallowingChest pain If you experience any of these side effects, discontinue Zyban and see your doctor or go to an emergency room right away. In 2009, the U.S. Food and Drug Administration required the makers of Zyban and Chantix, a similar quit aid to post a warning on product packaging about potentially severe side effects. If you have any problems not listed here that are troublesome and youre concerned about whether they might be related to Zyban, check in with your doctor as soon as possible. Effectiveness Of the small number of studies done on Zyban efficacy over the years, success rates seem to be in the 30% range for people who are smoke-free at the one year mark.??  When used with NRTs however, the rate climbs slightly to approximately 35.5% for those who didnt smoke at all during the first year.?? More importantly, perhaps, is how effective Zyban can be when you couple it with a good support group of like-minded individuals for smoking cessation.??  Whether online or in person, support may be the single most important quit tool you can employ.

Essay about Assisting Support Customers with Food and Drink

Unit 4222-222 Support individuals to eat and drink Outcome 1 Be able to support individuals to make choices about food and drink Outcome 1 1. To establish with an individual the food and drink they wish to consume is always done by chose but also considering any dietary issues that need to be incorporated. The use of customers care plan will first give you a brief outline of there allergies (if any), likes and dislikes so no what not to include within there choices. Then the next step would be direct communication with the customer themselves using there chosen form of communication. This could be verbal, both (words or sounds), then there’s Mackiton , sign language or pointing to an object. Also use of eye contact,†¦show more content†¦The hand washing procedure includes, wetting hands up to the higher point of the wrist, use the ant-bacteria hand wash provided paying attention that all areas of the hand and wrist rinse thourally and then use the hand towels provided to dry the hands/wrist. 3. When Supporting customers to prepare to eat and drink you must be aware of there individual needs, this information can be found in the customers care plan and communicating with other carers, parents/gardens and working professionals. The correct form of communication for that individual is needed to ensure they fully understands there choices and we understand there response. Also knowing what level of support is needed for each customer so we can work in a personal centred way helps to empower an individual and helps them progress and gain more independence. 4. Providing suitable utensils to assist the individual to eat and drink may be providing such as a ridged plate from an individual That may find it difficult to scoop up food independently or providing a plastic coated spoon for a customer to reduce the risk of any accident and provide comfort when assisting them with eating and drinking. Different materials types and sizes of cutlery may be needed to assist indicial customers with there eating and drinking, such as plastic cups if the weights are to heavy for them to handle independently. Outcome 3 1.To promote an individuals dignity, comfort and enjoyment while eatingShow MoreRelatedCross Cultural Perspectives On Business And Management1249 Words   |  5 Pagesconcern over the increasing number of health problems that are associated with fast foods. Childhood obesity and the possibility of such issues will likely double in the next decade† (Johansen, 2012). 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Prevention Plan for Divorce Before Marriage Essay

Phuong Ho Prof. Janice Falbert CDFS 321 Section 9 Personal Relationships Wellness Philosophy Paper (PRW) Fall 2012 Marriage is one of the most essential factors of human life. It creates the basis for everyone to pursue a better, healthier, and happier life. However, it is the fact that there are more and more couples marrying and then ending up with divorce, and this rate is increasing faster year by year. Actually, all the divorce cases are originated from some of the forms of emotional illness that gradually appear in each partner during the time of their relationship. It is good to cure these forms of emotional illness to solve the martial problems of the specific patients. However; it is absolutely the best when the original†¦show more content†¦It focuses directly on the fight against the mental illness created during the process by helping patients develop the abilities to avoid stress. 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Management Accounting and Management Decisions Free Essays

Management Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu) Chapter 1 Management Accounting and Management Decisions 1) Both internal managers and external parties use accounting information. Answer: TRUE Diff: 2 Type: TF Page Ref: 16 Objective: 8 2) Internal accounting reports must follow generally accepted accounting principles and account for assets at historical cost. We will write a custom essay sample on Management Accounting and Management Decisions or any similar topic only for you Order Now Answer: FALSE Diff: 2 Type: TF Page Ref: 16 Objective: 8 3) Organizations that do not make or sell tangible goods are called service organizations. Answer: TRUE Diff: 1 Type: TF Page Ref: 7 Objective: 3 4) The cost-benefit balance is the primary consideration in choosing among accounting systems and methods. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 5) Planning refers to setting objectives, implementing plans, and evaluating objectives. Answer: FALSE Diff: 1 Type: TF Page Ref: 3 Objective: 2 6) A budget is a quantitative expression of a plan of action. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 7) Management by exception involves a detailed analysis of all deviations from planned performance regardless of the amount. Answer: FALSE Diff: 1 Type: TF Page Ref: 2 Objective: 3 8) Sales growth occurs in the mature market stage of product life cycle. Answer: FALSE Diff: 1 Type: TF Page Ref: 9 Objective: 4 9) Line authority is authority exerted downward over subordinates. Answer: TRUE Diff: 1 Type: TF Page Ref: 12 Objective: 5 10) Line departments support or service staff departments. Answer: FALSE Diff: 1 Type: TF Page Ref: 12 Objective: 5 11) According to the Financial Executives Institute, the controller’s function is to obtain both short-term and long-term loans. Answer: FALSE Diff: 1 Type: TF Page Ref: 14 12) The CMA program focuses on management accounting and its role in Canadian business. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 13) The factors causing changes in management accounting today include increased global competition, technological advances and increased production by Canadian companies. Answer: FALSE Diff: 1 Type: TF Page Ref: 16 Objective: 8 14) The essence of the just-in-time philosophy is to eliminate waste. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 5) The Society of Management Accountants of Canada (SMAC) has developed standards of ethical conduct for management accountants, which include standards of competence, confidentiality, integrity and objectivity. Answer: TRUE Diff: 1 Type: TF Page Ref: 20 Objective: 9 16) A survey of managers selected which of the following business areas as the most common starting-point for future managers? A) Accounting. B) Finance. C) Legal environment of business. D) Computers in business. Answer: A Diff: 1 Type: MC Page Ref: 2 Objective: 1 17) Management accounting refers to accounting information developed for A) shareholders. B) governmental authorities. C) managers within an organization. D) loan officers. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 18) ________ is a formal mechanism for gathering, organizing, and communicating information about an organization’s activities. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 19) ________ refers to accounting information developed for users within an organization. A) An accounting system B) Scorekeeping C) Management accounting D) Financial accounting Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 20) ________ is the accumulation and classification of data. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 21) ________ means reporting and interpreting information that helps managers to focus on operating problems, imperfections, inefficiencies, and opportunities. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 2) ________ is the aspect of accounting that quantifies the likely results of possible courses of action and often recommends the best course to follow. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 23) The codes of conduct for integrity include all of the following EXCEPT A) avoiding actual or apparent conflicts of interest. B) refusing to ad vise or assist with the commission of fraud. C) recognizing and communicating professional limitations. D) communicating information subjectively. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 24) A clerk prepares a monthly report comparing the actual phone bill with the expected phone costs. This activity would be classified as A) problem-solving. B) scorekeeping. C) planning. D) attention directing. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 25) Broad guidelines and detailed practices that together make up accepted accounting practice at a given time are referred to as A) GAAS. B) accounting conventions. C) GAAP. D) Revenue Canada regulations. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 26) Service organizations A) sell tangible goods. B) are not wholesalers. C) are considered manufacturers. D) must be profit-seeking. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 27) A characteristic of service organizations is that A) labour is intensive. B) output is easy to define. C) major inputs and outputs can be stored. D) plant and equipment costs are high in proportion to labour costs. Answer: A Diff: 1 Type: MC Page Ref: 7 Objective: 3 28) The watchword for the installation of systems in service industries and nonprofit organizations is A) maximize. B) simplicity. C) constraints. D) complexity. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 29) Which of the following is a characteristic of both profit-seeking and nonprofit service organizations? A) Labour is intensive. B) Output is usually difficult to define. C) Major inputs and outputs cannot be stored. D) All of the above are characteristics. Answer: D Diff: 1 Type: MC Page Ref: 7 Objective: 3 30) Financial accounting is constrained by GAAP. Management accounting is constrained by A) GAAS. B) the cost-benefit balance. C) Revenue Canada. D) the controller. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 1) The primary consideration in choosing among accounting systems and methods is A) simplicity. B) behavioural issues. C) cost-benefit balance. D) computerization. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 32) An accounting system should provide accurate, timely budgets and performance reports in a form useful to A) shareholders. B) bankers. C) Revenue Canada. D) managers. Answer: D Diff: 1 Type: MC Pag e Ref: 3 Objective: 2 33) ________ is (are) a quantitative expression(s) of a plan of action. A) A budget B) Performance reports C) Variances D) Management by exception Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 34) ________ provide(s) feedback by comparing results with plans and by highlighting deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 35) ________ is (are) deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 36) ________ concentrate(s) on areas that deviate from the plan and ignore(s) areas that are presumed to be running smoothly. A) A budget B) Performance reports C) Variances D) Management by exception Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 37) Launching a new product line is an example of A) decision making. B) planning. C) controlling. D) organization. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 38) Answering the following questions: When is dinner? Who is cooking it? is an example of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 39) Cooking dinner and tasting the food are examples of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 40) Planning determines action, action generates feedback, and feedback influences A) reports. B) accounting systems. C) further planning. D) deviations. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 41) A quantitative expression of a plan of action is a A) variance. B) performance report. C) control. D) budget. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 42) Actual results are compared to budgeted amounts in a A) performance report. B) financial statement. C) production report. D) flexible report. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 43) Management by exception means management concentrates on A) significant activities proceeding as planned. B) significant deviations from expected results. C) insignificant activities proceeding as planned. D) insignificant deviations from expected results. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 44) A synonym for deviation is A) planned. B) systematic. C) variance. D) reported. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 45) A significant unfavourable variance A) should be ignored because of materiality. B) could not result from careless budgeting. C) is the result of proper planning. D) should be analyzed, and measures should be taken to correct the situation. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 46) The product development stage in a product’s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 47) The introduction to market stage in a product’s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 48) The mature market stage in a product’s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: C Diff: 1 Type: MC Page Ref: 9 Objective: 4 49) The phase-out-of-product stage in a product’s life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low sales to no sales. Answer: D Diff: 1 Type: MC Page Ref: 9 Objective: 4 50) The various stages through which a product passes are called the A) product life cycle. B) production plan. C) market analysis. D) product initiative. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 51) Product life cycles A) are the same for all products. B) must be considered to effectively plan for production. C) are computerized bicycles. D) have nothing to do with product profitability. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 52) Authority exerted downward over subordinates is referred to as A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: A Diff: 1 Type: MC Page Ref: 12 Objective: 5 53) Authority to advise but NOT command is called A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: B Diff: 1 Type: MC Page Ref: 12 Objective: 5 54) An example of a line department at a jewelry manufacturer is the A) accounting department. B) finance department. C) maintenance department. D) sales department. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 55) According to the Financial Executives Institute, one function of controllership is A) investments. B) short-term financing. C) provision of capital. D) reporting and interpreting. Answer: D Diff: 1 Type: MC Page Ref: 14 56) The top accounting officer in an organization is often A) the controller. B) the treasurer. C) the CFO. D) the CEO. Answer: A Diff: 1 Type: MC Page Ref: 14 57) ________ is mainly concerned with the company’s financial matters. A) The controller B) The treasurer C) The secretary D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 14 58) ________ is the designation that provides the greatest orientation toward management accounting. A) CIA B) CMA C) CEO D) CGA Answer: B Diff: 1 Type: MC Page Ref: 14 59) According to the Financial Executives Institute, one function of treasurership is A) planning for control. B) protection of assets. C) investor relations. D) economic appraisal. Answer: C Diff: 1 Type: MC Page Ref: 14 Objective: 6 60) Chartered Accountants are A) internal auditors. B) management accountants. C) external auditors. D) clerical accountants. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 61) The largest Canadian association of professional accountants whose major interest is management accounting is the A) Canadian Institute of Chartered Accountants. B) Certified General Accountants of Canada. C) Government Accounting Institute. D) Society of Management Accountants of Canada. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 62) A philosophy to eliminate waste by reducing the time products spend in the production process and eliminating the time that products spend on activities that do NOT add value is A) computer-integrated manufacturing. B) just-in-time. C) better late than never. D) added value tax. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 63) Systems that use computer-aided design and computer-aided manufacturing, together with robots and computer-controlled machines are called A) just-in-time systems. B) robotic-computer systems. C) computer-integrated manufacturing systems. D) manufacturing-robotic systems. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 64) Which of the following factors is causing changes in management accounting today? A) Shift from a manufacturing-based to a service-based economy. B) Increased global competition. C) Advances in technology. D) All of the above are factors. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 65) Systems that use CAD and CAM together with robots and computer-controlled machines are called A) JIT. B) CMA. C) CIM. D) none of the above. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 66) Below is a statement from the Code of Professional Ethics for the Society of Management Accountants. â€Å"Maintain at all times independence of thought and action. † It is an example of A) competence. B) confidentiality. C) integrity. D) objectivity. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 67) Management accountants are similar to CAs and CGAs in that they A) give opinions on financial statements. B) are licensed by the Canadian Institute of public accountancy. C) adhere to codes of conduct. D) are independent of the company they work for. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 68) The Society of Management Accountants has adopted a set of standards of professional ethics which includes codes of conduct regarding all of the following EXCEPT A) competence. B) independence. C) integrity. D) confidentiality. Answer: B Diff: 1 Type: MC Page Ref: 20 Objective: 9 69) Which of the following individuals would likely NOT be users of management accounting reports? A) company presidents B) university deans C) bankers D) chief physicians Answer: C Diff: 2 Type: MC Page Ref: 16 Objective: 8 70) Which of the following statements about management accounting is FALSE? A) It is concerned with how measurements and reports will influence managers’ daily behaviour. B) It is less sharply defined than financial accounting. C) Its primary users are organizational managers at various levels. D) It is constrained by generally accepted accounting principles. Answer: D Diff: 2 Type: MC Page Ref: 16 Objective: 8 71) Which of the following statements about ethical dilemmas faced by management accountants is FALSE? Ethical dilemmas A) are clear-cut. B) involve conflict between two or more ethical standard. C) require individual integrity and judgment. D) require the application of ethical standards. Answer: A Diff: 2 Type: MC Page Ref: 20 Objective: 9 72) Which of the following statements about line authority is TRUE? Line authority A) is similar to staff authority. B) is indirectly related to the basic activities of an organization. C) is exerted upwardly from subordinates. D) includes the authority to command action. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 3) Broad concepts or guidelines and detailed practices, including all conventions, rules, and procedures that together make up accepted accounting practice at a given time. Answer: Generally accepted accounting principles Diff: 1 Type: SA Page Ref: 16 Objective: 8 74) The person from whom the controller derives authority to set accounting procedures. Answer: The company president Diff: 1 Type: SA Page Ref: 12 75) Weighing known costs against probable benefits, the primary consideration in choosing among accounting systems and methods. Answer: Cost-benefit balance Diff: 1 Type: SA Page Ref: 11 Objective: 7 76) A quantitative expression of a plan of action, and an aid to coordinating and implementing the plan. Answer: Budget Diff: 1 Type: SA Page Ref: 2 Objective: 2 77) Deviations from plans. Answer: Variances Diff: 1 Type: SA Page Ref: 2 Objective: 2 78) Concentrating on areas that deserve attention and ignoring areas that are presumed to be running smoothly. Answer: Management by exception Diff: 1 Type: SA Page Ref: 2 Objective: 2 79) Authority exerted downward over subordinates. Answer: Line authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 80) Authority to advise but not to command. It may be exerted downward, laterally, or upward. Answer: Staff authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 81) The largest Canadian professional organization of accountants whose major interest is management accounting. Answer: Society of Management Accountants Diff: 1 Type: SA Page Ref: 16 Objective: 8 82) A philosophy to eliminate waste, by reducing the time products spend in the production process and eliminating the time that products spend on activities that do not add value. Answer: Just-in-time philosophy Diff: 1 Type: SA Page Ref: 16 Objective: 8 83) Describe the major users of accounting information. Answer: In general, users of accounting information fall into three categories: (1) Internal managers who use the information for short-term planning and controlling routine operations. (2) Internal managers who use the information for making nonroutine decisions and formulating overall policies and long-range plans. (3) External parties, such as investors and government authorities, who use the information for making decisions about the company. Diff: 1 Type: ES Page Ref: 2 Objective: 1 4) Explain the cost-benefit and behavioral issues involved in designing an accounting system. Answer: The cost-benefit balance, weighing known costs against probable benefits, is the primary consideration in choosing among accounting systems. The system’s value must exceed its cost. In addition, the system’s effects on the behaviour of managers should also be considered. The system must pr ovide accurate, timely budgets and performance reports in a form useful to managers. Diff: 1 Type: ES Page Ref: 14 Objective: 7 85) Distinguish between line and staff roles in an organization, and give an example of each. Answer: Line authority is authority exerted downward over subordinates. Staff authority is authority to advise but not to command. It may be exerted downward, laterally, or upward. Line departments are directly responsible for conducting the basic mission of the organization, that is, producing and selling a product or service. Staff departments are indirectly related to these basic activities through servicing and supporting the line departments. An example of a line role would be the sales executives, whereas a staff role would include the top accounting executive. Diff: 1 Type: ES Page Ref: 12 Objective: 5 86) Contrast the functions of controllers and treasurers. Answer: The treasurer is concerned mainly with the company’s financial matters such as investor relations, provision of capital, short-term financing, credits and collections, and banking. The controller is concerned with operating matters such as reporting and interpreting, evaluating and consulting, tax administration, government reporting, and protection of assets. Diff: 1 Type: ES Page Ref: 1 87) Explain a management accountant’s ethical responsibilities. Answer: A certified management accountant must adhere to a code of conduct regarding competence, confidentiality, integrity, and objectivity developed by the Society of Management Accountants. An unethical act is one that violates the ethical standards of the profession. Management accountants have an obligation to the organizations they serve, their profession, the public, and themselves to maintain the highest standards of ethical conduct. Diff: 1 Type: ES Page Ref: 20 Objective: 9 88) Explain the role of budgets and performance reports in planning and control. Answer: Budgets and performance reports are essential tools for planning and control. Budgets result from the planning process. Managers use them to translate the organization’s goals into action. A performance report compares actual results to the budget. Managers use these reports to monitor, evaluate, and reward performance and, thus, exercise control. Diff: 3 Type: ES Page Ref: 3 Objective: 2 89) Discuss the role that management accountants play in the company’s value-chain functions. Answer: Management accountants play a key role in planning and control. Throughout the company’s value chain, management accountants gather and report cost and revenue information for decision makers. Diff: 2 Type: ES Page Ref: 9 Objective: 4 90) Identify current trends in management accounting. Answer: Many factors have caused changes in accounting systems in recent years. Most significant are globalization, technology, and a shift from a manufacturing-based to a service-based economy. Without continuous adaptation and improvement, accounting systems would be obsolete. Diff: 2 Type: ES Page Ref: 16 Objective: 8 How to cite Management Accounting and Management Decisions, Papers

Lazy litercy Essays - Knowledge, Literacy, Reading, Writing

Respectfully Lazy Literature I must start off by saying that my current attitude towards my own personal literacy would have to be that of a lazy yet respectful student of literacy. This is just my present attitude and one of many feelings I have had towards reading and writing. Presently my attitude is greatly influenced by the American education system, I say this because I am a full time student and have little time to read or write about my personal interests. With that said my appreciation comes from an eagerness to learn. When I think about my past and all of my different feelings towards literacy it's hard not to start at the beginning. So where did my feelings of reading and writing all start. When I was growing up it was common for children to start reading and writing at around the age of three to five starting kindergarten around the age of six most children were expected to know the basics of reading and writing by then. This was around the time that my parents were going through a nasty divorce. Our members staying with my grandparents having grandma reading a story about King Midas who everything he touched turned to gold. With my parents going through such a divorce there wasn't much time for my home education as they both had full - time jobs. So starting kindergarten I was already behind the other children. I remembered in kindergarten when the classroom to do their reading and writing I would leave the class for smaller classroom down the hall with three or four of the other children for a special reading class. I would continue in these reading classes until the third grade. I believe my reading and writing was always a bit slower than the other children. Having always been behind my peers in school, I struggled to get by until I turned sixteen that would be my last day of the public education system. Still living at home my parents gave me an ultimatum to go to work full - time and get my GED or go back to high school. I knew how hard it was for me in high school so I chose to go to work and get my GED. Being only sixteen I lied about my age and took a construction job. Not having a clue about the real world and just being out of high school it was amazing how ignorant and how intelligent one person could be. Some of the old men that would teach me the trade came from the same background as me, a local Midwest small - town boy, only they had done this three or four decades before me. These old men had grammar and vocabulary that only encompassed their work. Working with and learning from these old men it was clear how important an education was. So here we are ten or fifteen years later and I'm finally getting that education. Growing up over the years surrounded by family who was always reading, writing and drawing. I always remember my grandfather having a Louis Lamour novel and a stack of National Geographic magazines. While my stepfather always had books about mountain men and the Civil War. While mom and grandma were always swapping romance or mystery novels. After my time in high school I started to enjoy reading Stephen King, Dean Koontz, and Tom Clancy just to name a few. To this day I do still enjoy a good novel, but mostly its magazine or newspaper articles, not to mention the text for school. Overall my opinion of reading and writing is that I only like to do it when I want to or when it interests me. Too bad this is not the way life is. Most often on a daily basis all of my communication is done with slang, however my poor spelling and horrible grammar is completely acceptable in the world of text messaging. I chose to go back to school because my slang is not a proper language understood by all. This is where my appreciation for literacy comes in needing and wanting to be able to communicate is essential in conveying a message