Exceptional Families United :: essays research papers

EXCEPTIONAL FAMILIES UNITED Exceptional Families United is a support group comprised of service providers and parents of individuals with special needs. This group meets monthly in Springfield. When this group was first formed, the biggest issue that the families wanted addressed was the lack of recreational opportunities for individuals with disabilities in the Springfield area. We discovered that in other areas around the state, park districts and municipalities have formed joint Special Recreation Associations (SRAs) to address the increasing demand for recreation inclusion and accessibility, as mandated by the Americans With Disabilities Act (ADA). These joint programs are authorized by law to levy their own taxes to pay for the programs, which is the real beauty of the SRA. The SRAs often employ Therapeutic Recreation and related professionals to provide a wide range of athletic and social programs for individuals with disabilities of all ages and abilities, such as swimming, camps, after school activities, shopping trips and dinner outings. In addition, the SRA helps all individuals have the chance to be included in existing park district programs by providing the necessary supports such as one-on-one assistants, staff training, sign language interpreters, transportation, and adaptive equipment to ensure a safe and successful experience for everyone inv olved. Springfield area families and individuals would benefit greatly from such a program. We have consulted with SRA administrators from around the state and the Illinois Association of Park Districts for their expertise and advice, and will have their support in presenting the idea to the mayor and park district officials in Springfield. WE NEED YOUR HELP!!!! We are seeking letters of support from local organizations that serve individuals with disabilities. A brief letter indicating your organization’s support for a SRA in the Springfield area would be beneficial and greatly appreciated.

Virtual Merchants

A Virtual merchant is any website which offers the sale of goods or services in a return for remuneration. [ (Tatum, 2010) ] Virtual merchants are essentially the same as a retail outlet, except they only operate online, example Amazon. They allow the consumer easy and instant access to view/purchase merchandise at the click of a button anytime and anywhere. Online stores are now being called e-tailers as they are highly popular with the general consumer. For example in 2008 Amazon had over ‘’76 million active customers accounts and order fulfilment to more than 200 countries’’. [ (DaveChaffey, last modified 13-03-2008) ] Amazons success and domination in the market place is well known. Customers tend to stay loyal to the e-tailer as they are extremely reliable on delivery, have an easy and user friendly online interface and are constantly learning and establishing trading relationships with its customer’s example possible likes e-mails. This loyalty aspect is one problem which most virtual merchants face and in Amazons case the customer orientated strategy they employ seems to be very effective at maintaining brand loyalty. ‘’Relentlessly focus on customer experience by offering our customers low prices, convenience, and a wide selection of merchandise’’ [ (DaveChaffey, last modified 13-03-2008) ] Many trading merchants offer the virtual trading aspect to their existing physical business to stay competitive and diverse within in the market place. This retail outlet coupled with the virtual merchant allows the business to appeal to a larger target market of potential customers, example the convenience shopper (online) and the physical shopper. This type of merchant can be referred to as bricks and clicks merchant example Wal-Mart. The value proposition defines how a company’s product or service fulfils the needs of customers (Kambil, Ginsberg and Bloch 1998). In Amazons case the value proposition is quiet simple as it aims to offer the world’s biggest choice of certain goods and be extremely customer focused and orientated. Amazon offers a personalised and customized service at a very competitive cost to their customers at the click of a mouse. According to Kambil 1997 and Bakos 1998, offering personalization, customization of product offerings and a reduction on product search costs are extremely important factors in developing a company’s value proposition. A company’s revenue model defines how they intend to generate profit and return on investment. In the virtual merchant market place there are several ways where profit can be generated. Firstly there is the direct sales profit margin and in amazons case they don’t have to rent retail outlets in busy high streets etc only merchandise warehousing storage etc, this accompanied with its online trading medium means that overheads, example direct contact with customer and reduction in sales support costs, are kept to a minimum allowing Amazon to offer an unrivalled selection and value for money. This places Amazon extremely competitive within the market place. Secondly they offer other businesses space to advertise on their webpage for example Hewlett pacard, Thompson holidays, Travel lodge etc. Virtual merchants are constantly looking to be dynamic and diverse in their service which they provide and different ways in targeting new customers. The e-tailer market is constantly growing as new users and accounts are set up every day. Amazon began in 1995 and have gained there competitive advantage within their market, they generated over 5 billion in sales in under a decade. When we compare this statistic with Wal-Mart (a bricks and clicks merchant) it took them twenty years to hit this sales figure. This is an indicator of how big and expanding the e-tailer market is.

Analysis Of The Passage From The Novel Cold Blood

In Cold Blood commentary The passage from the novel ‘In Cold Blood’ by Truman Capote is an account and description of the events which resulted in the brutal murder of the Clutter family. It focuses on a man named Floyd Wells, who is the primary character discussed. This except re-accounts the discovery of some background information, told from a different point of view. Wells, still in prison, implies that his actions practically caused the murder; as he was familiar with one of the victims-Herb Clutter, along with Dick, having been his ex cellmate in the past. The author begins this passage with descriptions on Floyd Wells’ appearance, using imagery by describing him as â€Å"short and nearly chinless†, in lines 1-2. Capote also uses†¦show more content†¦Since this passage is research based, the interview excerpt provides a more personal and realistic account of the events, and allows for a better grasp on the situation. Both sections are primarily addressed towards the reader, as the quotes were selected by the author himself, however, some aspects of Wells’ interview in section two are more likely to be formally directed towards Capote, as one can notice the parts during the interview in which he describes his emotions towards the Clutter family, expressing words like â€Å"A nice family, real nice. I never forgot them.† in lines 20-21 on the second page. Consequently, when Wells looks back on the past and illustrates the moments of his life that led him to working for Mr. Clutter, the entire second section becomes one general allusion, in which he references various junctures which have become crucial memories. The presence of this in the text supports every event that Capote describes, along with its role on filling the reader in on the details by achieving a certain affirmation of truth. Furthermore, the author employs the use of short sentences such as â€Å"Wells was stunned.† And â€Å"He couldn’t hardly believe it.†, creating a more abrupt progression of thought, which invokes this feeling of surprise and disbelief in reader. Towards the ending of thisShow MoreRelatedLiterary Analysis of The Dancing Bear and Planting a Sequoia858 Words   |  4 PagesAnalysis of William Frederick Witherington’s short story The Dancing Bear 1. The initial impression gathered from the passage is bizarre and very dreamlike, perhaps chiefly because it is an excerpt from a novel or a larger literary work. Upon further analysis, the passage develops an eerily violent tone. The events appear to take place in the home of Dieter Bethge, during a stormy night while he is sleeping. Immediately the rain is described as falling with â€Å"sodden fury†, introducing the negativeRead MoreTruman Capote s The Cold Blood1375 Words   |  6 Pages Truman Capote’s In Cold Blood: a fictitiously unfactual fantasy or an accurately arranged account of a murder? The verdict is unclear; the novel-like manner of the book juxtaposes with the precise details of the plot. Capote’s writing style, unique compared to other works, poses this question with his seamless marriage of novel-like fabrication and stone cold facts. Capote’s use of ornately descript imagery and omniscient characterization intertwines with his intricat e expertise and factual evidenceRead MoreLiterary Analysis Of Cold Mountain 1298 Words   |  6 PagesLiterary Analysis Charles Frazier’s first novel, Cold Mountain, has earned him a great amount of notoriety. From having a film adaptation of his novel in 2003, to receiving a National Book Award in fiction in 1997. 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As a result of these fears and assumptions, countless books have been wrongfully banned including Fahrenheit 451 which not only conveys concepts such as freedom of religion, but of the dangers of replacing communication with mass media, as well as advocating freedom of expression and ideas. Freedom of religion is shown in numerous forms throughout Fahrenheit 451. Montag, who was characterized as a fireman in this novel, prompts encountersRead MoreAnalysis Of Highsmith Moved Into The Yaddo Artist s Retreat1367 Words   |  6 Pagesaims to to nurture the creative process by providing an opportunity for artists to work without interruption in a supportive environment† (Yaddo). During her time here, she lived generally disconnected from the outside world and completely immersed herself in her writing. When not working on her novel, she was journaling. Murder, she wrote, â€Å"‘is a kind of making love, a kind of possessing.’ She described it as feeling ‘quite close to murder,’ with her hands on her lover s throat instantly making theRead MoreThe Handmaid s Tale By Margaret Atwood1733 Words   |  7 Pages The Handmaid’s Tale Analysis The Handmaid’s Tale is a dystopian novel written by Margaret Atwood in 1985. Dystopian novels often feature societal norms taken to dangerous extremes. Atwood’s The Handmaid’s Tale contains each and every feature of a typical dystopian novel, though she prefers to refer to it as social science-fiction. Ideological and social conditions taken to extremes enforced by authoritarian regimes, social trends isolated or exaggerated, and stability being secured through impossibleRead MoreAnalysis Of Truman Capote s The Cold Blood 2055 Words   |  9 PagesJaswanth Sai Pyneni Mrs. Jiminez AP American Literature Language and Composition 3 August 2012 In Cold Blood 1. Capote, Truman. In Cold Blood. 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Analysis Of Karen Abbott s Liar, Temptress, Soldier

Tayler Meneguin Mr. Dittmar American History 2nd Quarter Book Report December 18, 2014 Liar, Temptress, Soldier by Karen Abbott was a great book explaining the role of four women had during the civil war. In books, we readers do not alway read about the women and their phenomenal actions and duties during the war. In many peoples minds they just think, the women do not play a role, but in all reality the North would have never won if the women would not have stepped up and took over the farm, industries and help out in the battle field much like Clara Barton did, sadly she is not in this book, many other amazing women in the American history are in this book. Lets start by learning a little about the great civil war these miraculous women fought in. This story had taken place during the time of the civil war. The Civil War is one of the most important war in the history of the United States. This war was also one of the most deadly, it had ended almost 600 thousand young american lives. The war was the most important to the African Americans or what most call them tod ay, the â€Å" blacks†. The civil war had brought so many changes to the great country The United States of America. Those changes included positive changes to the financial system, federal government and many other organizations that would have never come together if the union and confederate armies would not have fought for the independence and the idea to combine ideas to come together to be one great nation.

The Issue Of Jail Over Populace - 1325 Words

Consistently, state and government jails are filled to limit with peaceful crooks. This puts weight on parole sheets to discharge lawbreakers who under typical circumstances would not be discharged because of the way of their violations. Each State s Department of Corrections needs to spend a greater amount of citizens cash each year for jail upkeep, prison guards and jail social insurance. The issue of jail over populace can without much of a stretch be put under control with the execution of the new advancements as of now accessible for remote observing what s more, radio recurrence finding frameworks. Electronic observing and house capture has turned into a reasonable different option for imprisonment, probation, and parole†¦show more content†¦The expense of keeping a peaceful wrongdoer in prison is costly and the cash originates from state and government charges. The normal expense for medicinal services for a jail prisoner in the condition of Arizona is $2319.00 a yea r(Arizona Department of Revisions. Medicinal services Cost Statistics.). Increased by the quantity of current prisoners the aggregate is around $ 60,900 million a year, this is just for medicinal services this does exclude whatever other jail costs. The present number of peaceful wrongdoing guilty parties detained in the condition of Arizona make up generally 33%(Arizona Department of Corrections. Prisoner Statistics.). On the off chance that just 50% of Arizona s peaceful crooks where put under house capture the state would spare no less than 10.5 million a year in human services costs, this does exclude the diminishment in the expense of security and the aggregate number of detainees in jail. An essential issue in Arizona and most different states is jails packing. Congestion prompts various issues that as of now numerous remedial offices are not ready to control legitimately. In over swarmed detainment facilities there is dependably the danger of a mob which could jeopardize the lives of detainees as well as the prison guards. Despite the fact that the medicinal services framework in today s penitentiaries is worthy they can t control episodes of socially and sexually transmitted

Critical Evaluation Report on Quantitative Study

Question: Discuss about theCritical Evaluation Report on Quantitative Study. Answer: Introduction Critical evaluation involves a balanced appraisal of a study requiring logical and objective identification of the systematic manner of enquiry that underpins a research study (Steen, 2011). Critical appraisal should be undertaken by the nurses to determine the applicability of research into practice (Polit, 2016). The models as Rees model, Critical- Appraisal skilled program, Parahoo and Crombie model, Consolidated-standards of reporting trial, etc are used for critiquing studies (Baker, 2014). This study was published in Annals journal- of Emergency-medicine, which is an international, peer-reviewed journal that is published by the ACEP (American college of Emergency- Physicians). Annals publishes research reports, articles and facts of emergency-medicine including out-of-hospital, paediatric and toxicology emergencies, disaster management, injuries and prevention with other speciality topics. Annals are published in United States. Annals impact factor-5.008, CiteScore-1.81, 5-Years Impact- Factor-5.041, Source- normalized Impact/Paper (SNIP) -2.287 and SCImago- Journal Rank-1.942 suggests that it is the largest circulating journal in emergency-medicine with over 33,000 subscribers (ACEP, 2016). Almost half of the research articles could be accessed through Science-Direct and were downloadable in several countries. In 2015, Annals received submissions from 65 countries as Canada, Australia, etc with 46% outside US (Callaham, 2017). These informations drive me to use the research finding in my practice with evidence. The authors of this study Simon Bugden, Mark Scott, Sean Clark and Christopher Johnstone are experts in the emergency department of Caboolture-Hospital at Queensland as well as works in Centre for Health-practice innovations and members of Critical-care research group, Griffith-University. The author Mihala has contributed 29 articles, 101 citations and Fraser with 462 articles, 3,697 citations whereas Rickard with 191 articles, 2,231 citations. This study was carried-out in Caboolture-community hospital at Queensland. The information about author gives me confidence to carry out this research study in my clinical care effectively. Abstract The studys title is clear, concise and congruent with the text. They have stated a concise and achievable objective, which is to determine whether the skin glue application with standard peripheral intra-venous catheter (PIVC) care could minimize the failure rate of PIVCs. The abstract includes a clearly focused hypothesis and concise research design of single insertion-site, two-arms, non-blinded, randomized with controlled trial with sample descriptions of 380 participants. It explains about the standardized securement and skin glue group and measurement instruments for primary outcomes of PIVC failure at 48 hours and secondary outcomes with detailed findings and conclusions. Structuring the Study The authors have clearly demonstrated their motivation in the current study by their structured literature-review. They have given that PIVCs are one of the most common medical-invasive devices that are used in the hospitals. Approximately 80% of the hospitalized patients are inserted with PIVC with majority in emergencies (Limm, 2013). According to Marsh (2015), 33% to 69% of PIVCs fails because of infections, catheter occlusions, phlebitis or dislodgement with majority occurring because of inadequate fixation of PIVC. As there are no clear evidences to practice skin-glue securement, the researchers have proposed this study on the effect of addition of skin-glue securement with standard catheter-care based on guidelines of Queensland (2015). The quoting of study by Marsh et al (2015) was not relevant as it describes about PIVC failure only in wards. The literatures were recent, clear, summarized, well-organized and comprehensive. The literatures were relevant to the study title with correct citations. The literature could have concentrated more on PIVC failure in ED and evidences to compare the effectiveness of skin-glue with comparators. Their evidences to demonstrate effect on skin glue on arterial and epidural catheters are highly informative. They have performed a single-site, 2-arm, randomized with controlled-trail among 360 patients having 380 PIVCs. They have randomized the samples through the software (Randomizers for clinical trials) in 1:1 ratio to the standard group and skin-glue group (not blocked/stratified). The researchers have kept a drop of cyanoacrylate-glue at the catheter insertion-site and PIVCs hub in skin-glue group and have measured the primary and secondary outcomes. They have stated a clear hypothesis which predicts relationship between variables (Polit, 2016) as the addition of ski-glue at the PIVC insertion-site could reduce PIVC failure rate at 48 hours. They used scientific hypothesis and has expressed interest in testing the rela tionships between variables. Sample They have described the samples clearly. The samples were determined by three research nurses in emergency department for 16 hrs per day for one week (7 days). The research nurses have included the samples having peripheral intra-venous catheter insertion in any of the upper limbs (with intact skin) that is inserted by the emergency nurses or doctors and has given informed consent. The researchers have determined the sample-size with 174 patients in each group (standard securement and skin-glue group). They have included the samples only after confirming the patency of PIVC by flushing the line with 10 ml (0.9%) normal saline. They have excluded the patients who are known allergic to skin securements, infections at catheter-site, phlebitis with thrombotic features in the insertion-site, unwilling and agitated patients and persons who doesnt speak English. Data Collection They have collected the base-line demographic with possible confounder details from all the patients during the enrollment through a self-structured questionnaire. Its variables include age, sex, medication intake, no. of PIVC insertions, insertion-site, limb of insertion, person of insertion, the gauge size of PIVC and time from insertion of PIVC to intervention as well as follow-up time. They have measured the primary outcomes by one of three research nurses as suggested by Rickard (2012) through directly visualizing the patients for in-patients or by telephoning to the discharged patients and collecting informations about the presence of failure features by 48 or more hours (Webster, 2010). The researchers have collected informations for secondary outcomes by directly observing, reviewing the charts and through structured-patients questionnaire. They have described about the method of collecting data but they have not adequately given about the method of measuring data. The resear chers have mentioned that they have measured the infection, occlusion, phlebitis and dislodgment but they have not mentioned through which measurement they have graded the features. The researchers have clearly measured primary outcomes data by self-structured questionnaire (direct observation/telephoning) and secondary outcomes through direct-visualization, reviewing medical charts as well as standard- patients questionnaire. The researchers have not adequately indicated about the measurement instruments origin. But, they have clearly included their use of study instruments given by Rickard in 2012 through their quote. The researchers have not clearly indicated about their study instruments for both outcomes. They have not mentioned about the validation of their study instruments which questions about the reliability of the study instruments. Moreover, they have not indicated the reliability of their study instruments anywhere in the study which suggest that they have not checked t heir reliability. They have mentioned about any ethical issues they have faced other than their procedural issues. Data Analysis The follow-up by the researchers was adequate enough to judge the study findings credible. They were able to manage their follow-up loss appropriately as only 0.83% of the samples loosed from both groups. They have tackled this issue by eliminating the follow-up loss patients which is evident in their data description. The researchers havent blinded the samples as they were unable to blind due to the presence of similar color as well as appearance of samples during data collection (intervention and following-up time). The data-analysis shows that significant differences are noted in the rate of failure of PIVC between skin-glue group as well as standard- group with 10% increased failure rate in standard group at CI-95% between 18 to 2%, p=.02. The significant difference was also noted in the secondary outcomes of dislodgement at CI-95% from 13 to 0%, p=.04 with 7% reduction in skin-glue group and phlebitis and occlusion was also found to be reduced in skin-glue group yet statistical- significance was not shown. There are no infections in both groups. As given by Newcombe (2012), they used inferential statistics with point estimation-Confidence Interval to demonstrate inferences. The primary statistical-analysis shows that PIVC failure was significantly low in skin glue group than that of standard group indicating a statistical difference between them at p.05 and hence the given statistical hypothesis is accepted. The secondary-data shows that the differences in dislodgement of both the groups were also statistically-significant indicating statistical difference between both the groups at p.05 levels, which shows that statistical-hypothesis is accepted. The differences of phlebitis between both the groups are low with CI-95% between 5% to 3% indicating that they are not statistically-significant. Occlusions with CI-95% between 8 to 4% indicate that they are not statistically-significant and there was no infection in both groups. Findings The findings were expected and they have presented with complete informations to generalize the results. They have clearly given their findings as per objectives. Their findings indicates that the PIVC failure-rate was significantly (10%) lowered in skin glue group patients (17%) as related to the standard group (27%) with CI-95% from 18% to 2%, p=.02) and secondary outcome because of dislodgement was identified to be (7%) lesser in skin-glue group as compared to the standard group with 14% at CI-95% between 13% to 0%. The findings suggest that the PIVC failure rate because of phlebitis and catheter occlusions was noted to be reduced in skin glue group than that of standard- care group yet has no statistical significance. There are no infections (0%) in skin- glue and standard group. The data analysis in standard care group with 179 patients and skin-glue group with 170 patients indicates that the PIVC failure-rate was 52 31 respectively and the secondary PIVC-failure was 51 28. Li mitations were noted as it was conducted in particular setting with specific cultured people. Their confounder details should have included with other potential drug use (sclerotics, anti-coagulants) with dwell time, etc (Wallis, 2014). Their evaluation over phones may not give appropriate results yet nowadays the patients know the features clearly. The researchers have mentioned that they will conduct cost-benefit analysis study (if they get adequate funding) in the future. The implications for this study were given as the usage of skin glue is shown to minimize PIVC failure. They are highly and are simple and quick method to be performed even in emergencies. They have not mentioned about permitting others to conduct similar study. Conclusion The researchers have concluded by suggesting that the addition of skin glue along with the standard care guidelines as given by Queensland can minimize the failure rate of PIVC specifically in patients in ED. When the PIVC failure rates are reduced, it will promote the patients values by avoiding unnecessary expenses of cost, time, resources, staffs effort, etc. By practicing appropriately, this method will promote patients comfort, improve their outcomes as well as reduce the number of admissions in the hospitals because of complications caused by PIVC failure. The study findings indicates that when skin- glue is used to attach PIVC to insertion-site, unnecessary interruptions to therapies will be prevented completely and hence comfort of the patient will be maintained. In his study, Stuart (2013) showed that at-least in 0.1% of the PIVC failure acquire sepsis that endangering the life of the patient adversely yet it could be avoided completely. Relevance to Nursing Practice The nurses are the primary care- givers to all the patients of all ages irrespective of caste, creed and in all the settings. Their principal duty is to provide a quality care to all the patients based on their ethical principles. The nursing care should provide some benefit to the patients (beneficence) rather than any harm to them (maleficience) with justice and fair treatment (Polit, 2016). Hence, recently more emphasis has been given to practice evidence based care to protect the life of the patient. According to the International Nurses council (2010), a professional nurse should be able to prevent illnesses, promote health of all the people and protect their health which means protecting from harmful deeds. All the nurses should conduct relevant research studies to gain more evidences to protect our profession (ANA, 2010). The nurses are the front line workers in emergency department of any hospitals to provide life saving measures in which peripheral intra-venous catheter inse rtion is most needed as it helps to initiate treatment process. Rebelem (2016) has mentioned that the nurses have to be expertise to protect patients from peripheral intra-venous catheter failure such as phelibitis, infection at the catheter insertion site itself and catheter dislodgement and occlusions. Majority of the patients in ED should have to be started with infusions through peripheral intra-venous catheter and the nurses has to protect the patient from failure of 33% - 69% of peripheral intra-venous catheter leading to discomfort, thus affecting the value of patient severely. The main contributing factor to this premature device failure is due to the improper fixation of the peripheral intra-venous catheter causing dislodgement and affecting micro-motion causing vein irritation (phlebitis and occlusion) resulting in infection. It occurs mostly during first 48 hours after insertion which implies that securement methods have to be improved. Hence, nurses should use skin securement at the catheter insertion site to develop adherence of cath eter with the patients skin. OGrady et al (2011) has suggested that many researches have to be conducted to study about the intravenous catheter replacement. PIVC failure causes disruption of therapies as hydration therapy, antibiotic and analgesic therapy resulting in the deterioration of patients heath adversely causing burdening of the patients and their family members by increasing the cost, producing anxiety and re-inserting the catheter (Aymes, 2016). Moreover, it increases the costs of the health- care including increased man power requirement and increased length of stay (Stuart, 2013). Hence, by using skin glue for securing patients with PIVC, the nurses will surely enhance the patients values as well as prevent disease and death rates of people within their ethical principles. Reference ACEP- (American college of Emergency- Physicians). (2016). Annals of Emergency Medicine. Retrieved from https://www.acep.org/annals American Nurses Association (ANA). (2010). What is nursing?. Retrieved from https://www.nursingworld.org/Especially ForYou/StudentNurses/ Aymes, S. (2016). Skin Glue Reduces IV Failure Rate in the Emergency Department. Retrieved from https://www.acepnow.com/skin-glue-reduces-iv-failure-rate-in-the-emergency-department/ Baker, K. (2014). How to make critiquing easy: The Royal College of Midwives. Retrieved from https://www.rcm.org.uk/news-views-and-analysis/analysis/how-to%E2%80%A6-make-critiquing-easy Callaham, M. L. (2017). Annals Journal of Emergency Medicine: Official Journal of theAmerican College of Emergency Physicians. Retrieved from https://www.journals.elsevier.com/annals-of-emergency-medicine International Council for Nurses. (2010). The International Council for Nurses definition of Nursing. Retrieved fromvhttps://www.ich.in/definition.htm Limm, E. (2013). Half of all peripheral intravenous lines in an Australian tertiary emergency department are unused: pain with no gain?: Ann Emerg Med. 62:521-525. Marsh et al. (2015). Securement methods for peripheral venous catheters to prevent failure: a randomized controlled pilot trial: J Vasc Access.16:237-244. Marsh, N. (2015). Devices and dressings to secure peripheral venous catheters to prevent complications [review]: Cochrane Database Syst Rev. 6:CD011070. Newcombe, R.G. (2012). Confidence Intervals for Proportions and Related Measures of Effect Size. Retrieved from https://books.google.co.in/books?isbn=1439812780 OGrady, N.P. (2011). Guidelines for the prevention of intravascular catheter-related infections: Clin Infect Dis. 52: e16293. Polit, D.F Beck, C.T. (2016). Nursing Research: Generating and assessing evidence for nursing practice. Lippincott Williams Wilkins: New Delhi. Queensland- Department of Health. (2015). Centre for Healthcare Related Infection Surveillance and Prevention, Australia: PIVC guideline. Retrieved from https://www.health.qld.gov.au/publications/clinical-practice/guidelines-procedures/diseases-infection/governance/icare-pivc-guideline.pdf. Rebelem. (2016). Should We Use Skin Glue to Secure Peripheral IVs: R.E.B.E.L. E.M. Retrieved from https://rebelem.com/should-we-use-skin-glue-to-secure-peripheral-ivs/ Rickard, C.M. (2012). Routine versus clinically indicated replacement of peripheral intravenous catheters: a randomized controlled equivalence trial: Lancet. 380:1066-1074 Steen, M. Roberts, T. (2011).The handbook of midwifery research. Wiley-Blackwell: West Sussex. Stuart, R.L et al. (2013). Peripheral intravenous catheterassociated Staphylococcus aureus bacteraemia: more than 5 years of prospective data from two tertiary health services: Med J Aust. 198:551-553. Wallis, M.C. (2014). Risk factors for peripheral intravenous catheter failure: a multivariate analysis of data from a randomized controlled trial: Infect Control Hosp Epidemiol.35: 63-68. Webster, J. (2010). Clinically-indicated replacement versus routine replacement of peripheral venous catheters: Cochrane Database Syst Rev. 3: CD007798.

Golden Spring Publish and employ benefit - MyAssignmenthelp.com

Question: Discuss about the Golden Spring Publish and employ benefit. Answer: In treatment of fringe benefits during taxation, the company pays taxes on behalf of the employee or an associate of the employee eg a family member in the place of wages and salaries. This is very separate to income tax and is the taxable value of fringe benefits. In this case, Charlie is an employee of Shiny Homes Pty Ltd(Shiny Homes) and works as an agent in its real estate segment. He has been given several benefits which are taxable including a 4 wheel sedan which is valued at $70,000. In fringe benefits the taxable amount that is attributable to Charlie is in case the car was used partly for personal engagements or private use. In this case, Charlie uses 70% of the car for official use and the remaining 30% is used in private engagements (Engdahl, 2011). The Law 27/2014, of November 27, of the Corporation Tax (LIS), has supposed a radical change in the treatment of the double taxation of fringe and participation of benefits, since it has entailed that, for the tax periods initiated on 1 June 2016 to 30 June 2017 (Langbein et al., n.d.). For taxation purposes, the following are to be taxed on the side of the shiny homes. The cost used by Charlie on 50,000 kilometers. The remaining 30,000 will be taxed on Charlie as it was for personal use. The petrol and oil per month will cost a total of $ 2000. This will be multiplied by the number of months in the calendar year which are 12 months. This is equal to $24,000. However, Charlie had maintained a logbook for 3 months or 12 weeks which is presumably for personal use of the vehicle. Therefore the taxable benefit on the car is only 9 months. The repairs and maintenance per month is $ 3,500. Therefore the total repairs and maintenance will be multiplied by 12 months. The registration per annum is $ 240 while insurance per annum were $ 960. All these expenses were incurred by the employer shines homes (Fringe benefit tax guide, 2010). Shine Homes taxable benefits Taxable item Amount $ Amount $ Petrol 9 months 18000 Repairs and maintenance-12 months 42,000 Registration 240 insurance 960 Parking fee( 200*52) 10400 Total 71,600 For Charlie the following are the taxable deductions that he will have to face. 30 % of all the expenses which was for private use $ 1000, car hire which the company paid to allow Charlie and his wife Deborah to go on a honeymoon in gold coast. Accommodation for the honeymoon which was paid by Shine homes amounting to $ 3000. Charlies taxable benefits Taxable item Amount$ Amount$ Car hire 1000 accommodation 3000 Total taxable benefit 4000 For taxable benefits, all work related costs should be taxed to the company while Charlies personal and private use should be taxed on Charlies (Mellon, 2016). The parameters or essential requirements for the deduction for economic double international taxation for benefits and participation in benefits paid by a company. In the case of distribution of reserves, the designation contained in the partner agreement will be considered, the last amounts allocated to said reserves being understood as applied. The deductible items include business expenses, charitable donations to charities registered in Australia and tax payments of complementary benefits (Mellon, 2016). Tax benefits are offered to Australian tax residents, as well as to dependents. Advice in regard to income tax consequences to Allan In Australia, no Capital gain tax (CGT) is paid for a home that one lives in. In this Case, Allan and Betty will not pay tax for money received when they sold their house in Melbourne. They also, cannot claim any deduction in income tax for cost associated with buying the country house sitting on a 10 hectare farm in Victoria (this is under the main residence exemption). If the house was a holiday house, it would be subjected to capital gain tax (Barkoczy, n.d.). However, the fee paid to both Allan and Betty for providing professional services in their respective areas of expertise has to be declared and taxed. Gifts received as part of a income earned when providing a professional service as an employee or a contractor are taxed. Therefore, the wine value of $360 from the clients will be taxed. Distinguishing between hobby and Business in taxation When determining if an activity is a business or a hobby, the following factors need to be considered: does the activity have a registered business name, or has it obtained an ABN. For a business the owner intends to make a profit, he also carries the activity in an organized, planned and business-like manner (Australian master tax guide, n.d.). For example, keeping records, having a separate bank account, operating in another business premise, having qualifications and licenses e.t.c. Another factor to consider is if a similar type of activity is repeated. On the other hand, hobbies do not have any additional tax or reporting obligations. Also, an activity that is considered to be a hobby does not have an ABN. The most relevant case law is IRs VS Robert Miller, where the court was to determine is operating a horse business was a hobby or business. Tax implication to Betty and Allan Allan and Betty have been practicing and enjoying gardening and have been planting vegetables and grape vines as a hobby. At first, when they have been practicing farming as a hobby, they had no obligation to report and pay taxes. However, after Betty opened a stall at Newtown market, the tax implication of this is that she has to pay income tax for the proceeds of the marmalade sales (Coleman et al., 2013). This will increase the tax payable. Allan will also pay taxes from the proceeds of supplies that he regularly takes to some retailers in the town. Even if they do not keep records, they are required to pay the taxes of $500-$600 gross income they receive each month. Barter trade transaction is assessable and is deductible for income tax purposes. When exchange happens there is a liability for tax, which includes GST (Coleman et al., 2013). Advice to participants of the barter trade Suzie will have to pay GST tax for services provides through the barter trade system. The value of the goods exchanged will be assessed in terms of the barts, and the value of the goods or exchange is then taxed. This applies to all other participants including Betty and Allan (Deutsch, 2008). References Australian master tax guide. (n.d.). . Barkoczy, S. (n.d.).Australian tax casebook. Coleman, C., Hart, G., Bondfield, B., McKerchar, M., McLaren, J., Sadiq, K. and Ting, A. (2013).Australian tax analysis. Pyrmont, N.S.W.: Thomson Reuters (Professional) Australia Limited. Deutsch, R. (2008).Australian tax handbook. Pyrmont, N.S.W.: Thomson. Engdahl, S. (2011).Taxation. Farmington Hills, MI: Greenhaven Press. Fringe benefit tax guide. (2010). [Wellington, N.Z.]: Inland Revenue. Langbein, J., Pratt, D., Stabile, S. and Stumpff, A. (n.d.).Pension and employee benefit law. Mellon, A. (2016).Taxation. San Francisco: Golden Springs Publishing.