Friday, August 16, 2019

Patient X Essay

Patient X’s doctor has been trying to convince him to practice better lifestyle habits to for several years to help combat his hypertension (on antihypertensive medication for 3 years), diabetes (6 years) and growing waistline. A recent routine check-up revealed a deterioration of his lipid profile (TC 260, TG 310, HDL 29, LDL 170) and fasting glucose of 172. Patient X is 55 years old, weighs 245 lbs and he is 5’10 . 1) Hypertension: Weight control to lower the risks associated with hypertension include a diet low in sodium and high in potassium. The risk of hypertension is lower when salt intake is lower and potassium helps reduce blood pressure by increasing the amount of sodium excreted in the urine. The DASH eating plan is the best option for maintaining hypertension. Physical activity is also a major lifestyle modification that should be adopted. Engaging in regular aerobic physical activity such as a brisk walk will lower the risk of hypertension. Diabetes: A diet to help control diabetes also focuses on weight management. Low glycemic index diets have been shown to reduce complications associated with diabetes. Exercise is also a key factor to controlling diabetes. A 3-5 days of the week exercise, which focuses on caloric expenditure and duration rather than intensity, has been proven to increase insulin sensitivity and glucose tolerance. *Exercise can reduce other risk factors such as weight control, lipid profile, and hypertension. Lipid Profile: Elevated triglycerides are best treated with increased physical activity and weight reduction. Aerobic exercise, weight reduction, smoking cessation, and moderate alcohol consumption will favorably affect HDL-C and lower LDL-C. After comparing these three aspects, it is easy to see that a diet focused on weight management, smoking cessation, and physical activity involving aerobic exercise will greatly lower Patient X’s risk factors for hypertension and diabetes. 2) Suggesting that Patient X begin the DASH diet would be the first place to start. The DASH diet includes an easy-to-use chart which helps plan menus. It also includes items that people generally like to eat, just in less moderation and with more fruit and vegetables. To help Patient X quit smoking, there are prescriptions or over the counter patches that will allow cessation. There are also therapy groups that Patient X could try if addiction proved to be too great. Exercising with someone, a friend or significant other is always easier than exercising alone. I would suggest that Patient X find an exercise buddy and possibly start a gym membership. If they feel this isn’t the right choice for them, then even walking around their block for 30 minutes allows some form of aerobic exercise in their life. After 6 months I would expect to see a lower blood pressure if Patient X had indeed been participating in physical activity. Improvement in blood pressure among hypertensive, takes effect within the first few weeks. I would also expect to see major improvement in total cholesterol, LDL-C, and triglycerides if the proper diet was maintained. I would also expect to see an increased insulin sensitivity and glucose tolerance. A drop in BMI will also be indicated.

Thursday, August 15, 2019

Carbonated Beverages

CARBONATED BEVERAGE INDUSTRY CASE ANALYSIS Team 4 Marketing Management/MGT-704 19 November, 2011 CARBONATED BEVERAGE INDUSRTY CASE ANAYLSIS Hypothetical Market Structure provides four different categories an industry can be classified. Each category identifies a specific role a target market is classified. The carbonated beverage industry is no different. It has four target markets and they are classified as market leader, market challenger, market follower and market nichers (Kotler & Keller, 2009, p. 301). The market leader is usually one company that â€Å"has the largest market share†¦ and usually leads the other [companies] in price changes, new-product introductions, distribution coverage and promotional intensity† (Kotler & Keller, 2009, p. 301). The market challenger â€Å"sets high aspirations† to market their resources to meet or exceed the market leader (Kotler & Keller, 2009, p. 308). The market follower’s strategy is â€Å"product imitation† of the market leader (Kotler & Keller, 2009 p. 310). The market nichers are different from the market leader, the market challenger and the market follower. The market niches are leaders in small markets that the other three marketers are not interested in developing specific products for. The Hypothetical Market Structure for the carbonated beverage industry is the Coca-Cola Company is the market leader. PepsiCo Inc. is the market challenger. Dr, Pepper Snapple Group (distributer of RC Cola) is the market follower and a market nicher is the Jones Soda Co (Beverageworld, n. d. ). The carbonated beverage industry is very competitive. The Coca-Cola Company is the carbonated beverage market leader and PepsiCo Inc. s the market challenger striving to increase its market share by creating a comparable but yet slight different products in which customers feel is better and have more value. The competition between market leader and challenge is severe. Both companies’ prices are very competitive and comparable, they offer carbonated beverage products that include cola based drinks, they distribute to similar markets and both have extensi ve marketing campaigns for their own products, as well as, campaigning against each other. It is these reasons we see the most dynamics of competition between the market leader and the market challenger. The Dr. Pepper Snapple Group (distributer of RC Cola) is the market follower to Coca-Cola Company and PepsiCo. Inc. This is shown by how the pricing of Dr. Pepper Snapple Group is the same or less than the Coca-Cola Company and PepsiCo Inc. The advertising campaign is minor and new products are not being developed the same as compared to the market leader and market challenger The Jones Soda Co. is a market nicher. It â€Å"incorporated unique marketing initiatives in its strategy† and was â€Å"recognized and awarded for its unique packaging that features constantly changing labels† (Jones Soda Co. n. d. ). It does not compete against the other three markets because it creates a customized product for a small niche group and not the masses. Therefore, while the Coca-Cola Company is the market leader, PepsiCo Inc. is the market challenger, the Dr, Pepper Snapple Group is the market follower and Jones Soda Co is a market nicher there is a lot of opportunity for all the d ifferent types of carbonated beverage industries and combining the right target market to a product is the key to market success. References: Beverageworld. (October 2011). Citing Websites. Worldwide 100. Retrieved November 16, 2011, from http://www. beverageworld. com/userfiles/documents/BB_Top_100. pdf. Jones Soda Corporation. (n. d. ). Citing Websites. About Jones Soda. Retrieved November 16, 2011, from http://www. jonessoda. com/company/about-us. Kotler, P. , & Keller, K. L. (2009). Marketing Management 13th Edition (Pearson Education, Inc. Upper Saddle River, New Jersey, 07458) 301-312.

Wednesday, August 14, 2019

Trueblood Case

SUBJECT: Deciding the Appropriate Extent of Audit Performed for Billy’s Beats for Asset Valuation Billy’s Beats Inc. , an SEC registrant, is a new audit client with a fiscal year-end of December 31, 2010. Billy’s is a manufacturer of musical instruments. Billy’s acquired Little Drummer Boy Inc. in 2010 for $575 million in cash. Significant assets acquired included property, plant, and equipment totaling $865 million and other assets totaling $145 million. The useful lives assigned to the property, plant, and equipment acquired were 30 years for the plant and 15 years for the equipment.The useful lives for the plant and equipment already owned by Billy’s are 20 years and 10 years. Other included assets of acquired customer lists, were assigned a useful life of 15 years. To test the useful lives of the operating assets, the engagement team asked management why the number of years assigned to the plant and equipment acquired differed from the years ass igned to the assets which Billy’s had already owned. Management stated that the useful lives for the acquired assets were the amounts used by Little Drummer before the acquisition.The engagement team discussed the useful lives of the acquired property, plant, and equipment with the plant manager of Little Drummer. The plant manager stated that 30 years and 15 years for the plant and the equipment, respectively, were the useful lives used before the acquisition. This discussion was documented in the audit working papers. The valuation specialist allocated the plant fair value of $865 million to each asset class based on the percentage of the seller’s total original cost applicable to each asset class. These percentages were provided by management of Little Drummer and relied on by the valuation specialist.The engagement team compared the percentage of total costs to a client prepared spreadsheet listing each asset class, asset ID, and percentage of total cost. No errors were noted and, accordingly, no further testing of the client-prepared spreadsheet was performed by the engagement team. In addition to its drum manufacturing business, Billy’s also wholly owns RockOut Inc. , which is the largest manufacturer of guitars in the United States. RockOut grew through the acquisition of other guitar companies and completed five acquisitions durng 2012, eight acquisitions during 2009, and four acquisitions during 2008.As a result of the acquisitions, RockOut reported approximately $90 million, which was 15 percent of total assets and 60 percent of total intangible assets, of customer lists as of December 31, 2010. RockOut amortizes its customer lists on a straight-line basis over 25 years, which management believes reflects the pattern in which the economic benefits of the customer lists are used up. During 2010, management revised its estimate of the customer list economic life, and began assigning an amortization period of 15 years to newly acqui red national customer lists.Amortization expense for the year ended December 31, 2010, was $3 million. To test the economic lives of the customer lists, the engagement team asked management what the reasoning was for the change in the assumed economic life this year. Management provided a memorandum that discussed the rationale for using the 25-year economic life to amortize the various customer lists, as well as the rationale for the current-year change in management’s estimate of the newly acquired national customer lists lives.According to IAS 16, The cost of an item of property, plant and equipment comprises, its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates, any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management, and the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. Because this in not how the company decided on the value and useful lives of the assets in question they should have follows IAS 36 to determine if there was an impairment. The audit procedures for determining if there was a valuation problem could also be addressed using FASB Statement No. 142.

Tuesday, August 13, 2019

Research Proposal Example | Topics and Well Written Essays - 2000 words

Research Proposal Example Cultural diversity is a serious problem in the learning process. The most common problem arises from the behavior of the learner in the class. For instance, students from different cultural backgrounds have unique behavioral patterns (Gay, 2010). Students have diverse learning styles. Learners who are forced to use specific learning styles that they are not acquainted with might develop some level of dissatisfaction. Teaching a frustrated student has proved to be quite cumbersome (Gay, 2002). Academic performance is varied among students. An open comparison between academically weak students and those who are bright may also lead to a sense of being dejected (Gay, 2002). The bright students may develop superiority complex and consequently affect the attentiveness of others in class if the teacher does not take care to make sure that there is a balanced approach in the classroom. As such, there have been proposals to come up with various models that teachers may use as a guide to cult ural approach in lessons. Amongst the proposals is that teaching and learning institutions should consider adopting principles of professional learning to prepare culturally responsible teachers. For example, there have been calls for professional learning to be one that is concerned with improving learning within a diverse, multicultural community. Such proposals also add, amongst other things, that the outcomes and content ought to take into consideration the concept of diversity. Statement of General Aims and Objectives The aim of the proposed study is to find out how cultural diversity affects learning outcomes. It is also the aim of this study to find out whether a teacher who has been trained on how to incorporate cultural diversity in the lessons is likely to register improved learning outcomes. To do so, the study will majorly be based on analyzing various professional opinions and other scholarly research on the same topic. Most importantly, the study will focus on the exte nt teacher-learner cultural differences may affect learning outcomes of learners at different levels of education. The information obtained and the findings will be used to assess how learners’ learning outcomes may be improved through a culturally sensitive approach that takes care of everyone’s interest on board. Specifically, the following research questions will be addressed: 1. Does cultural responsive pedagogy lead to student achievement? The research question will support the problem solving aim of the study in the following ways. First, the research question will prompt the assessment of learning methodologies in relation to the philosophy of education. The philosophy of education will then be analyzed through the prism of modern world where diversity has become quite unalienable from many social quarters. The study will them seek to answer the research question a series of analyses that assess learners actual outcomes and perceptions about cultural element in the learning environment. Literature Review Cultural issues in education have become quite common in the current world where technological and scientific advances have made the world a global village. A research done by Kana‘iaupuni et al. (2010) sought to find out culture-based education and its relationship to student outcomes among Native Hawaiian students. The study was conducted in the state’

Monday, August 12, 2019

Kodak and Fujifilm Essay Example | Topics and Well Written Essays - 1500 words - 4

Kodak and Fujifilm - Essay Example Since 1976, Kodak captured large market of camera and film in US (85% and 90% respectively). Photofinishing processes of Kodak soon became industry standard in terms of quality. It always had competitive advantage over its competitors due to the operation and scope of its business. This assisted Kodak for having sustainable growth for around 90 years. However, from 1980s and 1990s, Kodak began to encounter problems in terms of revenues, marker share, technological explosion, and competitors (Schreiner, 2012). As Kodak strives for survival, its biggest competitor Fujifilm enjoys the renaissance of innovation. For Canon and Nikon, innovations with sensors, Fujifilm emerges as a genuine threat to Kodak. In 2010, Fujifilm maintained its place in Fortune Global 500. Even though, the company is now striving to keep up with its current position by diversifying into new similar businesses. Fujifilm was established in Japan in 1934. It has made its place as a leader in videotape, motion pictu re photography, floppy disk, and audio tape industries. It is also involved in manufacturing camcorders, still cameras, chemicals and paper, photofinishing equipment, information and imaging products for medical and office use markets. The company introduced dry plates, motion picture film, and photographic paper. While Kodak goes bankrupt on 13 January 2012, its long time competitor Fujifilm is flourishing fairly well. ... It was so hierarchical that low-level employees needed to wait for top-management in every situation. To get over this inflexible hierarchy, he made himself accessible, and visible and encouraged employees to take more responsibility. Leadership of Kodak has also been inconsistent. The strategy of the company changes with every new chief executive. The biggest management flaw at Kodak was their monopolistic attitude. On the other hand, Fujifilm was efficient in anticipating change and taking quick decisions. Fujifilm took advantage from the weaknesses of Kodak and snatched the market share in a short span of time (Kotter, 2012). Impact of Management Differences The execution strategy of Fujifilm is what gave it an edge over Kodak. In 1980s, when Fujifilm observed the omens of digital doom it established a three-step strategy. i. To earn as much revenues from the film business as possible ii. To prepare for converting to digital iii. To establish new business lines (The Economist, 201 2) Fujifilm looked for new venues for its specialization in film for instance, developing optical films for flat panel screens such as LCD. Since 2000, it invested approximately $4 billion in the business. It paid off very soon. In a short span of time, Fujifilm began to enjoy a market share of 100% in this area. CEO of Kodak, Fisher decided that its specialization lay in imaging. Therefore, he turned out digital cameras and offered it customer with a feature of posting and sharing pictures online. This production could have made Kodak more creative and nimble but he failed to outsource. Yet, Kodak managed to build a monumental business from digital camera but it persisted for only few years before the phones having camera wrecked it

Sunday, August 11, 2019

Is The Lost Honour of Katharina Blum a feminist film If so,why Movie Review

Is The Lost Honour of Katharina Blum a feminist film If so,why - Movie Review Example A Nobel prize-winning writer, Bà ¶ll had composed an exposition scrutinizing the Bild-Zeitung (the generally circled every day tabloid that was the trade bovine in for spendable dough the yellow press realm of Axel Springer) for fanning mass craziness with its scope of the Baader-Meinhof group. The paper then marked Bà ¶ll a terrorist sympathizer, and he and his family were subjected to police provocation, hunts, and wiretaps. Bà ¶lls reaction was to compose The Lost Honor of Katharina Blum (subtitled "How Violence Can Arise and What It Can Lead To"), about a young lady whose life is crushed when the police associate her with harboring a terrorist (Taubin, 2003). As Katharina is dragged into cross examination and mortified by the police, its unimaginable not to consider this in light of all around archived treatment of ladies in the wake of sex outrages and assault allegations. These points and appeals highly stress the film’s feminist orientation. The specialists tear separated her loft, address her thought processes and history, and make intimations about her. They dont such a great amount of ask as interest, such a great amount of test as demand. She is blameworthy not until demonstrated pure, but rather essentially liable. As an inseparable unit with the states power goes the press, sensationalizing, lying, and talk mongering. This is an immediate analogy for the way ladies are slut-shamed, disgraced in private and open, and as the film advances, it weaves into it layer upon layer (Black, 2015). Some of political movies rise above their historical minute. Yet viewing Volker Schlà ¶ndorff and Margarethe von Trottas The Lost Honor of Katharina Blum today leads to the powerful experience. There is little contrast between this portrayal of West Germany in 1975, when the nervousness about terrorism disintegrated essential majority rule values, and what we are afraid of is going to happen — might undoubtedly be now happening —

Investigating Meaningful Teaching Essay Example | Topics and Well Written Essays - 750 words

Investigating Meaningful Teaching - Essay Example Inclusive classrooms and self-contained classrooms are the two most effective mediums of providing special education to children having difficulties ranging from mild to severe ones (Khalsa & Miyake, 2005). Over six million students aged between 3 and 21 years receive this tertiary means of education under the Individuals with Disabilities Education Act (Wilmshurst & Brue, 2005, pp. 1-2). Interviewing two teachers supervising inclusive classrooms and two supervising self-contained classrooms was the primary research methodology. Thereafter, the empirical data obtained from these interviews will be analyzed in the light of relevant pedagogical theories. This paper is going to make a report that will integrate the research findings and assess the pertinent outcomes. Interview findings were the primary sources of data for this project. To conduct the interviews, I had to go to four special educators with a set of questionnaire. The questionnaire contained crucial paradigms for theoretical clarity, which, in turn, provided the required methodologies of data analysis. Given below are the questions and corresponding answers given by the interviewees: Instructors who were interviewed shared similar opinions on their teaching and learning experiences, particularly in models that endorse collaborative responsibilities for both inclusive and self-contained classrooms. To put it simply, they emphasized on outlining specific learning modules, assessment metrics and reiterated the need for closer attention to students with reading difficulties. They also gave unanimous opinion on the need to have vocational training as a compulsory method of teaching in upper classes. This interviewer sought to differentiate between the basic theoretical aspects of both models in contention here. While instructors in affiliation with inclusive pedagogical formats were quite satisfied with the outcomes of their coaching, teachers of self-contained classrooms did find it inadequate as