Features Of The Speedy Wheels' Business Strategy Essay

Features Of The Speedy Wheels' Business Strategy - Essay Example The company has maintained the information about its vehicles, drivers, and customers in MS Excel Workbooks and Spread Sheets. However, to support the enhanced business operations, this file-based information system is required to be replaced with the full-scale database is driven application. This will not only reduced the data synchronization and maintenance issues but will also provide business intelligence. The current system is not only proving costly in terms of time and effort but it also causes considerable delays in the information retrieval. The management is now considering the current system migration to a complete solution based upon Relational Database Management System (RDBMS) because it provides the factual data which is fundamental to the progress. (Sumathi & Esakkirajan, 2007). 2. In order to facilitate system migration, a detailed system design for the information management in Speedy Wheels is proposed. The model consists of the following major entities (Tables). a. Vehicles: This entity will contain basic information about the Vehicles maintained by the company. b. Drivers: This entity will maintain the basic information of the drivers available in various categories. c. Customer: This entity will maintain the customer information including contact details. d. Rent: This entity will be used to record the rent charged for each service along with date and time information. e. Expense: This entity is supposed to record fuel and maintenance expense of each vehicle maintained by the company. 3. As Helpin & Tony (2010) have stressed that â€Å"the information model that clearly reveals the underlying semantics of the domain† is considered the best model, therefore, the proposed information model will be based upon a relational data model and various entities within the model will have a closer relationship with each other.  Following is a list of three major relations that exist between various entities of the model;

Balance Sheet and Sylvan Essay Example for Free

Balance Sheet and Sylvan Essay On January 1 2007, Pillar purchased 60% of the common shares of Sylvan for $4,500. On that date, Sylvan had common shares of $1,250 and retained earnings of $3,000. Fair values were equal to carrying values for all Sylvan’s net assets except inventory, capital assets and notes payable. The fair value of inventory was $60 more than book value, the book value of capital assets was $100 greater than fair value and the Notes payable had a fair value of $150 less than book value. Assume that all shares of Sylvan have the same value and no control premium was paid at the date of acquisition. The Consolidated Financial statements will be prepared using IFRS Entity Method. The financial statements for Pillar and Sylvan for the year ended December 31, 2010 were as follows: Balance Sheets December 31, 2010 $000’s PILLAR SYLVAN Cash $680 $435 Accounts receivable 1,755 1,025 Inventory 2,849 1,790 Capital assets—net 3,976 3,000 Investment in Sylvan 4,500 Total assets $13,760 $6,250 Current liabilities $400 $255 Notes payable 5,800 1,185 Common shares 2,000 1,250 Retained earnings 5,560 3,560 Total $13,760 $6,250 Statements of Income and Retained Earnings Year Ended December 31, 2010 PILLAR SYLVAN Sales and all other Income $4,040 $2,710 Cost of sales 1,600 1,140 2,440 1,570 Amortization (480) (310) Other expenses and losses including taxes (500) (210) Net income 1,460 1,050 Additional information: numbers in $000’s 1. Capital assets are to be amortized over an average remaining useful life of 8 years at January 1, 2007 and the notes payable mature on December 31, 2011. Goodwill impairment losses for 2008 and 2010 were $240 and $300 respectively. Straight line amortization is acceptable for all acquisition differentials. 2. At December 31, 2010, Sylvan’s inventory included goods purchased from Pillar for $760. Total purchases from Pillar in 2010 were $1000 all priced at mark-up’s averaging 25% of Pillar’s cost. 3. On December 31, 2009, the inventories of Pillar contained $500 of merchandise purchased from Sylvan. Sylvan earns a gross margin of 30% on all sales to Pillar. During December 2010, Pillar purchased merchandise from Sylvan for $900 and did not pay for$250 of the purchases by December 31, 2010. 40% of the inventory was resold by Pillar before the year end. 4. On July 1, 2010, Sylvan sold a new tract of Land to Pillar for $170. On December 1, 2009, Sylvan had bought the land for $200. The fair market value of the land at July 1, 2010 was $220. 5. On September 30, 2008, Pillar sold Land to Sylvan for $100. The land had a book value of $60 on the date of the sale. 6. On December 1, 2010, Pillar and Sylvan declared and paid dividends of $150 and $100 respectively. 7. Both companies pay taxes at the rate of 40%. Assume all intercompany Transactions are taxed at 40% REQUIRED: Please use a GREEN BOOKLET 1. Prepare a Consolidated Balance Sheet at December 31, 2010. (22 Marks) 2. Prepare an independent calculation of ENDING Consolidated Retained Earnings at December 31, 2010. (11 marks) 3. Assume Pillar wishes to use the equity method in their General Ledger, calculate Investment income from Sylvan for the year ending December 31, 2010 (10 Marks) NOTE: This question will help you prepare for the technical question on the midterm. Do more than the question asks so that you are prepared for any possible questions you may be asked: Eg. Prepare a Consolidated Income statement and an independent calculation of Consolidated Net Income attributable to Parent company shareholders Calculate the Investment Income under the equity method: Note the only difference between the equity method used when significant Influence is present and the equity method used in the general ledger of the parent when control is present is the treatment of downstream transactions. According to IAS 28.28 all unrealized intercompany profits are eliminated proportionately between investor and investee. Therefore if investor owns 30% of investee, 30% of all unrealized profits/losses are removed. When control exists the parent eliminates upstream proportionately with NCI and downstream unrealized profits are eliminated 100% from parent. Check figures: At December 31, 2010 Goodwill at acquisition ($3,140) $2,600 Consolidated total Assets $17,615.6 Capital assets $6916 Consolidated Retained Earnings $5331.28 NCI Balance Sheet $2924.32 Consolidated Net Income Entity $2052.1 Attributable to Parent shareholders 1754.78 Attributable to NCI $297.32 Investment account Balance sheet :equity method $4,271.28 Investment income equity method 2010 $354.78(removing 100% downstream)

Diabetes Within The Latino Community Health And Social Care Essay

Diabetes Within The Latino Community Health And Social Care Essay The National Institutes of Health (NIH) (2010) define disparities in health as differences in the incidence, prevalence, mortality, and burden of diseases and other adverse health conditions that exist among specific population groups (para. 1). The Latino population is one group with known health disparities, especially in the area of diabetes. Extensive research in diabetes care has been conducted; however, there is a significant gap in the research literature related to factors that influence the achievement of glycemic control and self-management practices of the Latino population, in general, and migrant workers specifically. Diabetes is a metabolism disorder (NIH, 2008). In those with diabetes, the pancreas will provide little or no insulin, or the cells will not react to the insulin produced (NIH, 2008). This results in a build up of glucose, which the body disposes of through the urine. Even if there was a build up of glucose, the body loses it main source of energy. Diabetes among Latino population Diabetes is one of the fastest growing disease classifications within the United States, especially among the Latino population (CDC, 2005). Nationally 2.5 million or 9.5% of all Latinos, 20 years of age or older, have diabetes. Latino individuals are 1.7 times as likely to have diabetes compared to non-Hispanic white individuals of similar age (CDC, 2005). These numbers are on a steady increase and only account for diagnosed cases of diabetes. Prevalence rates for the common complications of diabetes, obtained from the Centers for Disease Control and Prevention 2002 and 2005 data for the Latino population, clearly imply that developing strategies for preventing the complications from diabetes is a critical need. For example, 16.5 per 100 Latino adults with diabetes have visual impairments; 430.4 per 100,000 Latino adults with diabetes have end-stage renal disease; and 26.9 per 100 Latino adults age 35 years or older with diabetes have self reported cardiovascular disease (CDC, 2005) . Comparable figures for non-Hispanic white adults are 19.5, 262.7, and 34.9 respectively. In addition, less than 60% of Latino adults with diabetes receive annual eye and foot exams, and participate in daily blood glucose monitoring (CDC, 2005). Among Mexican-American adults, a subgroup of Latino adults, type 2 diabetes has reached epidemic proportions with concomitant devastating health complications, morbidity and mortality. Fortunately, many of these complications could be prevented through self-management techniques that promote tight glucose control. The costs, financial, physiologic and psychologic, associated with this disease and its complications are extreme. The need to explore culturally congruent, cost reducing and health promoting disease self-management strategies is imperative for this high risk population. Vulnerability Vulnerability Among the Latino Migrant Population with Diabetes Within the diverse Latino population in the United States are those individuals who are long term residents of the United States and are well acculturated; individuals who have recently immigrated to the United States; and those who are migrant farm workers (individuals who relocate in order to work in agriculture and are unable to return to their permanent residence at the end of the work day) (Hakes et al., 2003). These characteristics have differential effects on cultural beliefs and practices, health outcomes and self-management practices. Extensive research has been completed related to vulnerability and the identifying factors that produce the greatest risk for poor health outcomes which include ethnic/racial, economic, educational and health care related factors (Aday, 2001; Flaskerud Winslow, 1998). Latino migrant workers meet all of these criteria. First, ethnic/racial factors, which include language barriers, apply because cultural norms of this group may not be well understood by health care providers and may clash with typical Anglo approaches to health. This group may experience a lack of support or feelings of isolation when migrating from region to region in search of work. Economic factors apply because they frequently have below minimum wage field work that does not provide for health coverage, experience increased financial burden related to migration from state to state, and from work area to work area, with periods of unemployment (US Census Bureau, 2003). Educational factors apply because few have a h igh school education (US Census Bureau). In addition to lack of education, they are confronted by a new society and legal system. Health care related factors apply because of inconsistency of health care caused by frequent moving. Many of these individuals move from provider to provider and often run out of medications in the process. The consequences for diabetes control are monumental. Extended periods with elevated blood glucose levels increase the likelihood of retinopathy, cardiovascular disease and kidney failure. If and when these individuals seek medical assistance, often no records are available to the provider who must then start over (Hakes et al., 2003). This often leads to new medications and dosages that may have already proven ineffective, in turn extending the time frame of poor glucose control. The expense of repetitive laboratory work, medication changes, and office visits increases the financial burden for this population, leading to further delays in treatment and follow up. In addition, routine screening and evaluation is limited or omitted due to lack of continuity of care. Typically, only the acute management issues are addressed, leaving recommended annual exams (dental, dilated eye, urine protein and creatinine) incomplete, further leading to increased risk of complications from non-interv ention (Clement, 1995; Hakes et al., 2003). Additionally, these individuals are at increased risk for work injuries due to the nature of fieldwork (Clement, 1995; Hakes et al., 2003). When the risk of unidentified injury secondary to peripheral neuropathy (resulting from prolonged blood glucose elevation) is added, these individuals are likely to become disabled and unfit to continue working. Unfortunately, these individuals do frequently continue to work, due to financial needs, often resulting in further injury that leads to lower extremity amputation (Clement, 1995). Diabetes significantly increases the risk of serious debilitating and life threatening complications if not aggressively treated and tightly controlled. Many devastating disabilities can be minimized if the client has the knowledge and ability to follow through on self-management. All of these issues point toward the need for strong self-care management skills because the Latino migrant adults are the major directors of their own care (in relation to access and migrant status.) As a migrant population, issues of border and border crossing may also influence the health disparities and/or vulnerability of this population. Crossing borders, including the U.S.-Mexico border and state borders within the United States, influences access to health care. of particular concern with this migrant population is the issue of legal documentation to enter the United States. Although the majority of this population has entered the United States legally, some lack this legal documentation (NCFH, 2005). As a result, fear of exposure and identification as undocumented, resulting in deportation, may hinder efforts to seek out healthcare providers. Knowledge of where and from whom to access care becomes an ongoing challenge along the migration path. In addition, members of this population may avail themselves of healthcare on both sides of the border, United States and Mexico, further fragmenting care. Health care availability, funding, and access also vary across U.S. state bo rders as each states regulations and requirements for low income assistance vary. Additionally, these assistance programs are not transferable to neighboring states, further increasing the vulnerability of this migrant population. Border crossing can also result in separation from family and social networks; decreasing, abolishing, or at the very least disrupting resources of social support for health maintenance. Each of these border factors further heightens the risks for poor health. The issues that increase vulnerability of this population are further accentuated by and not separable from border health issues in general. Promoting Self Management Practices Self-management has also been described as caring about oneself, not harming oneself, and having relationships that motivated self-care practices (Leenerts Magilvy, 2000). A large knowledge gap related to self-management in the Latino population exists. This group has a high rate of diabetes complications (CDC, 2003) despite interventions extensively documented in the Anglo population to decrease complication rates. Perhaps the problem relates to a mismatch between the assumptions of self-management among the Latino migrant population (familism worldview) compared to Anglo American individuals (individualistic worldview). Culturally influenced self-management beliefs and practices must be explored and culturally congruent nursing interventions developed. Conclusion A paucity of available research, and the strong cultural ties to familism in the face of the sometimes disrupted family structures characteristic of migrant status, leaves much to conjecture regarding diabetes management practices in this population. The epidemic rate of diabetes in the Latino population, coupled with the vulnerabilities that arise as a result of migrant status, highlights the importance of cultural and social processes of diabetes self-management within the families/households of Latino migrant workers. Understanding gained from this research can guide development of interventions and education programs, utilizing culturally appropriate methods, to enhance the health of this population.

Borrelia Burgdorferi Essay -- Medical Health Biology Essays

Borrelia Burgdorferi Life History: Lyme disease is an infection caused by Borrelia burgdorferi, a spirochete that is found in deer ticks of genus Ixodes. Lyme disease was named in 1977 after arthritis was observed in clusters in children in Lyme, Connecticut. An infected tick can transmit B. burgdorferi to the humans and animals that it bites. If left untreated, the B. burgdorferi can cause a systemic infection by traveling through the bloodstream and establishing itself in various body tissues. Lyme disease is most prevalently found in north-eastern United States. Microbial Characteristics and Virulence: Borrelia burgdorferi is not classified as either Gram-positive or Gram-negative. When B. burgdorferi is Gram-stained, the cells stain a weak Gram-negative by default, as safrin is the last dye used. B. burgdorferi has an outer membrane that contains an LPS-like substance, an inner membrane, and a periplasmic space which contains a layer of peptidoglycan. They have endoflagella which are contained within the periplasmic space. It can be cultivated on a modified Kelly medium called BSK (Barbour-Stoenner-Kelly). BSK solidified with 1.3% agarose allows the production of colonies from single organisms. The spirochete grows more slowly than most other bacteria dividing once after 12-24 hours. B. burgdorferi resembles other spirochetes in that it is a highly specialized, motile, two-membrane, spiral-shaped bacteria which lives primarily as an extracellular pathogen. One of the most striking features of B. burgdorferi as compared with other eubacteria is its unusual genome, which includes a linear chromosome approximately one megabase in size and numerous linear and circular plasmids. Long-term culture of B. burgdorferi re... ..., Pennsylvania, Delaware Maryland, Massachusetts, and Wisconsin. Lyme disease accounts for approximately 16,000 infections in the United States per year. Since 1982 there have been over 145,000 cases reported to health authorities in the US. Lyme disease accounts for 95% of vector borne illness and the incidence rate is 5 per 100,000 although this number may be less than true cases due to underreporting. People of all ages and both genders are equally susceptible, although highest attack rates are in children ages 0-14 years and in persons 30 years of age or older. Sources Cited: http://www.cdc.gov/ncidod/dvbid/lyme/index.htm http://www.aldf.com/Lyme.asp#PARA1 http://www.cdc.gov/ncidod/dvbid/lyme/bburgdorferi.htm http://www.aldf.com/Lyme_TreatmentTable.html http://www.cdc.gov/ncidod/dvbid/lyme/epi.htm http://www.emedicine.com/emerg/topic588.htm

Dear Senator

Dear Senator I am a long-time resident of Idaho, and I am writing to express my concern about recent discussion and the pending decision to employ the Boulder White Cloud Wilderness Bill. I understand that the decision is being considered to enable the bill to be passed in the House of Representatives later this month. However, I do not believe that the benefits of the Wilderness Bill outweigh its inherent flaws. Consider: Wilderness areas are selected to serve as safe havens and homes to our nation’s wild species; they should not be treated as parcels of land to be purchased and used to build trophy homes for the wealthy. The further bias of the bill towards land use for motor vehicle recreation will disrupt the natural habitats of many animals, not to mention put people in harms way. Allowing the Bill to cater to ATV drivers, snowmobile enthusiasts and motorcyclists, will promote pollution, encourage greater numbers of vehicle accidents, and possibly lead to the deaths of unknowing victims that are attacked by large preditors in the territory. It would seem that providing acreage for an official Wilderness Area would create longstanding natural resources. However, consider that the Bill allows nearly 3,000 acres of land to be dispense, free of charge for local Idaho counties to develop any way they deem appropriate. Would an incinerator, oil refinery or chemical plant built on the very edge of wilderness be appropriate? As already mentioned the Bill would also allow the purchase of land in the Sawtooth National Recreation Area for the building of trophy homes. A Wilderness Area should be for wilderness, not a human resort with spackled areas of â€Å"rustic† wealthy dwellings. Lastly, I have heard that the state and local governments will have as much authority as the federal agencies to determine the process of fire hazard prevention within the boundaries of this area. If bulldozers and chainsaws enter into the picture unchecked, what will prevent entire forests from being razed? Are these tradeoffs that we really want to make? I am curious to know all of the details of this bill, rather than just the rumors I have read about and heard. I would also like to know your stance regarding the bill, and what actions you intend to take regarding its exploitation. I am looking forward to your response and insight on the matter. Sincerely, References: Barker, R. (2003, December 8). In Boulder-White Cloud mountains, another wilderness compromise. High Country News. Retrieved online June 21st, 2006, from http://www.hcn.org/servlets/hcn.Article?article_id=14429 Ekker, T. (2006, February 15). Devil in the details of Boulder-White Cloud Wilderness Proposal. Lowbagger. Retrieved online June 21st, 2006, from http://lowbagger.org/boulderwhitecloud.html Stahl, G. (2004, June 23). Boulder-White Cloud plan scrutinized. Idaho Mountain Express. Retrieved online June 21st, 2006, from http://www.mtexpress.com/2004/04-06-23/04-06-23wildcriticism.htm   

Megaraptor - Facts and Figures

Megaraptor - Facts and Figures Name: Megaraptor (Greek for giant thief); pronounced MEG-ah-rap-tore Habitat: Plains and woodlands of South America Historical Period: Late Cretaceous (90-85 million years ago) Size and Weight: About 25 feet long and 1-2 tons Diet: Meat Distinguishing Characteristics: Large size; bipedal posture; long, single claws on front hands About Megaraptor Like another impressively named beast, Gigantoraptor, Megaraptor has been a bit oversold, in that this large, carnivorous dinosaur wasnt technically a true raptor. When the scattered fossils of Megaraptor were discovered in Argentina in the late 1990s, paleontologists were impressed by a single, foot-long claw, which they assumed was located on this dinosaurs hind feethence its classification as a raptor (and one that would have been even bigger than the biggest raptor yet identified, Utahraptor). On closer analysis, though, it turned out that Megaraptor was actually a large theropod closely related to Allosaurus and Neovenator, and that those single, oversized claws were located on its hands rather than its feet. Sealing the deal, Megaraptor has proved to be similar in appearance to another large theropod from Australia, Australovenator, a hint that Australia may have been connected to South America later into the Cretaceous period than was previously thought. Its place in the dinosaur bestiary aside, what was Megaraptor actually like? Well, it wouldnt be surprising if this South American dinosaur was covered with feathers (at least during some stage of its life cycle), and it almost certainly subsisted on the small, skittery ornithopods of its late Cretaceous ecosystem, or perhaps even on newborn titanosaurs. Megaraptor may also have encountered, or even preyed on, one of the few true raptors of South America, the appropriately named Austroraptor (which only weighed about 500 pounds, or a quarter of Megaraptors size).