United Health Group Essay Example for Free

United Health Group Essay 1.Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements a.Harnischfeger registered as a net sale the final sales amount of products bought from Kobe instead of only the gross margin received per unit. It has also taken in consideration the financial statements of some subsidiaries (but not all of them) to increase net sales. 2.What is the effect of the depreciation accounting method change on the reported income in 1984? How will this change affect profits in future years? a. In the case of depreciation of some type of assets, Harnischfeger is adjusting its depreciation policy to the straight-line method from accelerated methods, which let the company increased net income as the adjustments are being applied retroactively. This change will increase net income in the coming immediate years, but the depreciation expense will be present for a several more years since the straight-line method is being used. 3.What is the effect of the depreciation lives change? How will this change affect future reported profits? a.As mentioned before since straight-line method will be used, depreciation expenses will be more realistic. The change will increase profits immediately but reduces them in the following years. 4.The depreciation accounting changes assume that Harnischfeger’s plant and machinery will last longer and will lose their value more slowly. Given the business conditions Harnischfeger was facing in its primary industries in 1984, are these economic assumptions justified? a.Yes, I believe it was totally justified since revenues went down to $398,708,000 in 1984 from $447,461,000 in 1982, specially taking in consideration that 1984 revenues include other subsidiaries income that were not part of 1982 financial statements.

Distinguishing Between Good and Bad Fats in the Human Diet Essay

Contrary to public belief, not all fats that we consume are bad. Similar to our lesson in complex carbohydrates and added sugars, the key is to be able to distinguish the â€Å"good† from the â€Å"bad,† as well as to learn ways to select leaner food products more wisely and to moderate our total daily fat intake. The fats that are considered â€Å"bad† are the saturated and trans-fatty acids, which are both associated with raising LDL cholesterol (Whitney & Rolfes, 2005, pg 159). An elevated level of LDL cholesterol is linked with artherosclerosis, a plaque formation in arterial walls that causes stiffening and the loss of elasticity in their smooth muscle (Marieb & Hoehn, 2007, pg 980). Plaque formations not only pose increased risk for stroke and heart attack, but they also cause a narrowing of the blood flow through arterial vessels and raise blood pressure (Whitney & Rolfes, 2005, pg 159). In order to prevent the potential for such a trickle down, domino effect towards increasing one’s likelihood for cardiovascular disease, we can intentionally try to avoid intake of food sources that contain saturated fats, such as: whole milk, butter, cheese, fatty cuts of beef and pork, and tropical coconut and palm oils; in addition to products containing trans fats, including: vegetab le shortening, margarine, imitation cheese, and meat and dairy products (Whitney & Rolfes, 2005, pg 159). Baked goods, fried foods, and snack chips may also include trans-fats in their ingredients or cooking method. Considerable reduction, replacement, or complete omission of these â€Å"bad† fats from the diet could make a significant difference in preventing these deadly heart diseases. Conversely, the monounsaturated fats (in olive, canola and peanut oils; avocados) ... ...ds (McMurry, Castellion, & Ballantine, 2007, pg 748). At room temperature, saturated fats (i.e. lard, butter, bacon grease) solidify because their hydrocarbon chains are stable and can pack together (McMurry, Castellion, & Ballantine, 2007, pg 770). Plant-derived polyunsaturated fats (sunflower, safflower, soybean, and corn oils) are unstable and remain in liquid form at room temperature, because of the rigid kinks of the cis double bonds (McMurry, Castellion, & Ballantine, 2007, pg 752). The more double bonds that a polyunsaturated fat contains, the less it is able to bind together as a solid (McMurry, Castellion, & Ballantine, 2007, pg 752). Other than identifying foods having the â€Å"bad† saturated or trans-fats with safe food containing the beneficial â€Å"good fats,† the difference between the two ultimately is found within the molecular structures of fatty acids.

A factors that may affect communication Essay

Often when we communicate there is always an overall power within that communication. The speaker may create the status of ring leader. This power throughout communication may be seen as a strength, as they are leading the conversation, however this power may be perceived negatively. The recipient in the conversation may feel small and belittled as there is no chance for them to talk, this may therefore cause communication to be less effective. In health and social care both the care provider and patients have power. The patient would have power over final decisions that need to be made concerning their care, however the care provider would have power over the level of care given. This balance of power should always be shared positively. Power throughout communication plays an important role. The care giver should always take the lead. It is important for the patient to have their say on any decisions that may be made, however if the care provider feels they are making the wrong deci sion they should use their all their power of medical intelligence to persuade the patient to make the right decision. Abuse of power may be seen in the workplace. As an example a care worker may be the subject of abuse) by senior management. The senior management may think that the care worker won’t tell anyone due to his or her higher status. This would be an abuse of power on their behalf as they are using their higher level of management to intimidate. This care workers communication throughout the job may also suffer due to their being in a vulnerable state. A strategy that may help any use and abuse of power being stopped may be to promote individual rights within the workplace. This could help to ensure everyone is clear of what help they could have. Putting staff in touch with trade unions may also help. In relation to the above-mentioned case study, an abused care worker might apply the strategy  of speaking to someone in higher management. If the care worker did not feel comfortable doing this, another idea might be to report it to a complaint company or the police. Reporting to higher management may be seen as a positive or a negative. The positive to this strategy is that fast action could take place to ensure the problem is resolved. However the negative could be that the situation isn’t kept private as each different manger might have to discuss it, this may in turn cause the care worker to feel embarrassed and unsafe. In conclusion I feel the use and abuse of power is a key consideration for the care worker and one that will certainly need to be applied strategically. The use of various strategies to meet various situations will create an image of the personality of the care worker in the eyes of their patient. The final factor which effects effective communication would be the use of alcohol and drugs. When having to care for persons under the influence of these substances the lack communication will become a great struggle and may cause great difficulties. A case study example could be in an A and E unit. If the carer is dealing with a person under the influence they would have to be very patient. The person receiving the care may be angry, the best way to defuse this anger is to make sure the person has enough space, if they feel overcrowded this may make them more angry as they are unaware of what is going on. As a carer you would ensure yourself to talk slowly, you may also find that you have to often repeat yourself. While communicating with someone who has drank or taken substances they may either be quiet and be struggling to talk or they may say things that don’t make any sense. As a carer you would try to make them understand where they are and what is going on. Reassuring may gain trust as they know you are only trying to help. If a carer had to undertake a procedure while the patient was under the influence communication would be key. Making sure the person understands what is happening and why is very important. If the person cooperates this will make the procedure a lot easier however there could be a possibility that the person may decide half way through the procedure that they no longer want it or as the drugs or alcohol are wearing off they may feel more confused. Confusion could cause the patient to become angry against the person who is caring for them. Their only defence mechanism they  may feel they have to defend their- selves may be to act physically against the carer. To help ensure this does not happen communication throughout the whole process is vital. However if the patient still reacts angrily having another carer there should ensure more safety. By making the patient aware of their surroundings could bring both negatives and positives. The positive side to this is the patient is aware of where they are, this may help by them being more comparative in any procedures that may need to take place. However this action could also be looked at negatively by telling the patient about their surroundings might make them not want to be there this may cause their cooperation to be poor. Receiving effective communication with a persons under the influence of drink and drugs can be proven difficult however talking slowly and using appropriate strategies should ensure the communication is as effective as possible.

The Potential Chemical Attack On American Soil - 1229 Words

The concern of a potential chemical attack on American soil has always been in the minds of our government and various first response agencies that would be charged to address the effects of such an attack. Republican congressman, Robert Pittenger, expressed this concern regarding the volatile situation in Syria and the dangers posed by that situation in regards to the proper accountability of Syrian chemical weapons (Ordonez, 2013). Congressman Pittenger’s fears came from the possibility of further instability in Syria that would prevent the Syrian government from maintaining positive control and accountability of its chemical weapons. If Bashar Assad were to lose control of his country, terrorist organizations could potentially use such situation as an opportunity to acquire chemical weapons and transport them to key locations in order to facilitate their use on American soil (Ordonez, 2013). In this situation there are two elements: terrorist acquiring chemical weapons and terrorists using chemical weapons on American soil. The first one is more likely to happen, while the second one would be far more difficult as the weapons must make it from Syria to the United States. Fear that terrorist could potentially get their hands on Syrian chemical weapons were elevated upon news that Bashar Assad’s military had used chemical weapons against civilians in Syria (Borger, 2013). These actions clearly crossed the â€Å"red line† that President Obama had drawn. Speculation on what theShow MoreRelatedFirst Responder Terrorist Risk: International Terror Events.1737 Words   |  7 Pagespg.46). The international terror events are much less likely to occur on U.S. soil, but when they have occurred the results have been much more devastating. 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