Case Analysis 10-3 Kansas City Zephyrs Baseball Club, Inc....

I.Issues Why does net income not equal cash flows? Why do we need accrual accounting? (Why do not we fire all accountants and just publish summary bank statements) Why do the differences between owners’, players’, GAAP and truth number exist?(Can accounting numbers be neutral representations of what happened? What happens if a retired non-roster player (e.g. Joe Portocararo) returns to the active roster while continuing to earn the same money promised him in his guaranteed contract? Of what importance are the periodic net income numbers if the clubs can always be sold for huge profits? How should Bill Ahern resolve the accounting conflict between the owners and players? How much did the Kansas City Zephyrs Baseball Club earn in†¦show more content†¦We need accountants because they are trained to handle tough financial situations. They know what investments are wise, what we can afford, and how we can increase our wealth. Why do the differences between owners’, players’, GAAP and truth number exist?(Can accounting numbers be neutral representations of what happened?) The differences between the owners, players, exist because they are both calculate the in various ways at a time under the rules by GAAP. The owner’s financials are also accounted because it is a corporation as well. Depreciation, amortization of players might be an issue if the players are in the non-roster list or call off injury. However, whatever ever happens, has to be followed the GAAP rules. What happens if a retired non-roster player (e.g. Joe Portocararo) returns to the active roster while continuing to earn the same money promised him in his guaranteed contract? In total they owed $1,050.0 to Joe Portocararo by the end of 1986. However, they already expensed the whole amount to Joe. If he gets back to the team, there will be no longer need to owe money to Joe, and paying another pitcher at the same time. Of what importance are the periodic net income numbers if the clubs canShow MoreRelatedEssay on Case Analysis 10-3 Kansas City Zephyrs Baseball Club, Inc.1727 Words   |  7 Pagesperiodic net income numbers if the clubs can always be sold for huge profits? How should Bill Ahern resolve the accounting conflict between the owners and players? How much did the Kansas City Zephyrs Baseball Club earn in 1983 and 1984? Facts This case shows that how different accounting methods can lead a company to different positions. That is what Bill Ahern was selected on April 9 to focus on reviewing the finances of the Kansas City Zephyrs Baseball Club, Inc., which was bought on NovemberRead MoreDarden Mba Resumes16768 Words   |  68 Pagesscholarship); ï‚ · GMAT: 730; AWA: 5.5 ï‚ · Member of Finance Club, Energy Club and Darden Capital Management Club Charlottesville, VA Nanyang Technological University Singapore Bachelor of Engineering (Computer Engineering) and Minor in Business, June 2006 ï‚ · Awarded full scholarship (among top 50 from over 10,000 candidates) ï‚ · Received First Class Honors (top degree distinction, GPA: 3.95). Dean s list holder (among top 5%) ï‚ · President of NTU Apex Club (premier club for computer programming enthusiasts); spearheaded

The Mexican Culture And Hegemonic Masculinity Essay

In the United States of America and across the world, do not accept homosexuality. It is considered a sin. It is rejected among many cultures. In the Mexican culture, hegemonic masculinity: the way a man uses control and power over others, presents a series of roles, attitudes and traits that men need to follow to be considered a man in society. Some of these traits are physical strength, goal oriented, having control and being the breadwinner of the family. When a man in the Mexican culture shows signs of homoerotic desires, they are basically put into a subordinate position in regards to other men in that culture. â€Å"In Mexico men are socialized under strict gender norms, where what is considered â€Å"feminine† is rejected...† (Lorano-Verduzco2015). In Mexico, the word homophobia has been associated with hegemonic masculinity as it allows other men to be perceived as more manly or masculine than other men. As Lorano-Verduzco pointed out â€Å"Mexican men are mo re homophobic than women, and that traditional masculine traits are associated with higher levels of homophobia than traditional feminine traits†. As homosexuality occurs, the extent to which it becomes a social problem varies with the attitudes that are taken by different cultures. One attitude that is taken into consideration is the difference between a passive homosexual or an active homosexual. Depending on the which type of homosexual that man decides to be, he will be subjected to a strong social condemnation or isShow MoreRelatedThe Beliefs Of Misconceptions And Gender, Race, And Sexuality1472 Words   |  6 PagesOther, components that relate to Black sexual Politics are the political structure and mass media. The development of ideologies portrayed by feminism, masculinity describes the attitude towards gender concerning power and weakness. Powerful representations of controlling images and stereotypes resembling the political structure pattern of culture and media. Mass media has evolved, yet the ideologies of maltreatment against the Black folks seem to sustain this connotation of ways society defines toRead MoreGen der, Gender And Gender Equality2685 Words   |  11 Pagesalternative sexual orientations or gender identities. Gloria Anzaldà ºa was born in the Rio Grande Valley near the Mexico border in Texas. This area she refers to as the â€Å"Borderlands† (Anzaldà ºa, 1987) because it is the juncture of two diverse cultures: American and Mexican. Due to a unique endocrine condition, she began menstruating at the age of three. This abnormal start in life solidified her internal gender classification: gender-queer. Due to this condition, her privates were always considered â€Å"a smellyRead MoreThe kitchen is arguably the last battle – ground for reproduction of gender relations in the western world. Discuss.2158 Words   |  9 Pagesroles by gender by many generations that determine the hierarchy of their society with the leading role of man. Counihan (2008:288) Swenson according to Weedon states that the patriarchal model still exists in the veiled form in the modern, urban culture and it is recorded in the social consciousness by new media and state authorities who referred to social, cultural and structural tradition. Weedon (1997) also describes gender as a socially produced and historically changing aspect of identity thatRead MoreAn Allegorical Reflection on the Mexican Revolution4344 Words   |  18 PagesReflection on The Mexican Revolution Gender, Agency, Memory, and Identity in Like Water for Chocolate Leah A. Cheyne, barwench99@hotmail.com April 30, 2003 Alfonso Arau’s Like Water for Chocolate (1993) can be read as an allegorical examination of the Mexican Revolution, tracing the effects of the conflicting ideologies underlying the revolution through the displacement onto the family structure. At once removed and central to understanding the narrative, this portrayal of the Mexican RevolutionRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesPublic Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political

Aspects of Meaning Free Essays

Jubayr zakariyya Aspects of meaning assignment 1 The experiment that has been conducted, and written about in the paper ‘The representation of polysemous words’, by Devorah Klein and Gregory Murphy, endeavours to uncover the degrees to which different senses of polysemous words use the same or diverse kind of representations. Whilst homonyms from a linguistic perspective, are groups of words that share the same orthographical and phonological characteristics, yet do not share the same semantic meaning. There are a number of theoretical perspectives pertaining to the root cause of how two separate word meanings are able to converge on the same phonological representation, or how a single word is able to separate into diverse and separate semantic meanings. We will write a custom essay sample on Aspects of Meaning or any similar topic only for you Order Now But the term ‘polysemy’ refers to something that is intrinsically more complex, and as Klein and Murphy have noted in their paper, more problematical in terms of defining its root source and in which ways are the senses related and represented. What Klein and Murphy mean by this, and have studied in this paper, is the process in which words semantically relate to one another, through a process of extension. Yet unlike homonyms, polysemous words do not have lexically separate meanings, which leads to the questions of whether polysemous words have a single represented sense that can be accounted for every use of a word, how can they be linked in memory, and how are they co-ordinated in processing. Klein and Murphy aim to ‘provide data that will constrain accounts of the representation and processing of polysemy'(Klein and Murphy (2001)). The first experiment that was conducted entailed the use of memory performance in order to measure the representation of polysemous senses. it was particularly looking at whether people were more familiar with a same sense or a different sense than the original presentation given. the results showed that same phrase items were the most precisely evaluated, which was followed by the consistent sense phrases. The inconsistent sense phrases were the most error prone. Klein and Murphy also suggest that words being seen in identical context was the most helpful in getting a correct evaluation. The results here point out that the way in which a polysemous word is processed initially affects later memory access. After conducting a number of detailed experiments, Klein and Murphy conclude that polysemous senses are semantically related, yet they are not extremely similar, which consequently results in ‘same-sense facilitation’ and ‘cross sense inhibition’ (Klein and Murphy (2001)). If a polysemous word does not contain a core meaning, it is no longer a substantial semantic component thatis common to all senses in a given word. word count: 429 How to cite Aspects of Meaning, Papers

Feminist Ethics and Social Policy †Free Samples to Samples

Question: Discuss about the Feminist Ethics and Social Policy. Answer: The case study here is focused over a patient named Sam who is suffering from acute abdominal pain with previous medical history of drug-related psychosis. Self-harming, abusive and agitated behaviour of Sam has generated a threat towards the other fellow patients and healthcare professionals and these have compelled the medical team of the inner city hospital to put him under restrain. However, Camilla, the attending nurse of the Sam is against this procedure of restrain. She is of the opinion that restrain will exacerbate Sams agitation and will increase the tendency of self-harm. The following essay sheds light on the ethical issues and nursing conflict pertaining to this case. The essay also highlights professional code of nursing conduct and human dignity rights in relation to this particular case. Under Utilitarian approach or consequentialist approach, decision is taken based on the calculation of greatest amount of benefits over significantly larger group of individuals. Here the outcome has strong connection with the morality of the associated intervention. This approach could be harmful towards selected individual but the net outcome is of maximum benefit for the mass (Hsieh Kramer, 2012). Under ethical domain of Deontology, the morality of the action undertaken is solely inclined upon the nature of the action. This means that the possible harm is acceptable irrespective of the associated consequences. This concept was first introduced by Immanuel Kant, a philosopher and hence it is also popularly known as Kantian deontology (Gray Schein, 2012). As per Libertarianism, a collection of political philosophies and movements promotes liberty in the domain of the nursing approach. The libertarians, who believe in the concept of libertarianism, promote political liberty and autonomy for all. They also vouch for freedom of choice, speech and individual judgment. It also gives importance to voluntary association and self-ownership. According to Rawlss Principles of Justice, each and every person deserves equal rights to the extensive system of basic liberties prevalent in the society. The liberty is mostly restricted in two cases. One is a less extensive liberty known as possible liberty that strengthens the total liberty system for everyone. The second one is less than equal liberty and this is accepted for those who are affected (Woods, 2011). According to the Natural Law, morality and law have deep interconnection with each other. Morality here is the parameter that is used for judging what is right or wrong or comparison between good or bad. The natural law theorists state that the laws of the human beings are guided by the morality and not by the authority as defined by the government. The term natural law is derived from the basic thought of morality based on the concept that human comes from the Mother Nature. The sole purpose of human is to lead a healthy and happy life such that the actions which are against those two purposes are considered to be unnatural or immoral (d'Entreves, 2017). According to the Theory of Virtue, individuals character is of prime importance in ethics as it is one of the critical element upon which the overall ethical thinking is based. This element of Theory of Virtue stays ahead of the deontology and consequentialism. The three main virtues of ethics are eudaimonism (classical formulation of Virtue Ethics), ethics of care and agent based theories (Smith, 2011). The concept of Egalitarianism is popularly known as equalitarianism. This school of ethics prioritizes the equality among all the people residing in the society. It also abides by the concept that all human beings are equal as per the social parameters and fundamental worth. Egalitarian theory in nursing approach emphasizes equal access to certain goods but does not promote equal sharing of the available social benefits. However, critiques consider this model as insufficient to address willingness to pay or need efficiency (Buchanan, 2010). The concept of Feminism has been framed by the Feminist Ethics. It is an initiative to revise, rethink, and reformulate the traditional grounds of ethics to such an extent that it depreciates the womens moral experience. Feminists have frame different gender-centred approaches in the theory of ethics. These approaches address the traditional law of ethics that have neglected women. The feminist ethicists also emphasize political, legal, ideological and economic cause and effect of women with respect to their gender status. It demands equal rights irrespective of gender (Mahon Robinson, 2011). Analysis of ethical issues and conflicts The ethics in nursing care is concerned with the moral dilemmas that are originated out of the conflicts or obligation during the duty time and the other faced consequences. In case of Camilla, the major moral dilemmas faced by her are utilitarian approach and deontology. The statement of Julia (the nurse in the charge shift) is somewhat related with the ethical principal of utilitarian approach. Utilitarian approach claims that the benefit must be judged on the basis of the mass and deontology states that the morality must be solely judged on the basis of the situation irrespective of the future consequences. In case of Sam, his violent behaviour may harm the safety concerns of other patients and healthcare professionals and so he is being put under restrain to the betterment of the mass and the deontology states that the future consequences should never be considered and so the concern so Camilla is irrelevant here. However, the concept of Libertarianism states that everyone has a freedom of choice and speech which is against backed by natural law. It states that the purpose of the human is to lead a happy and healthy life and anything against is against the moral ethics. So restraining is going against the natural law as it is preventing Sam to lead to healthy and happy life. Moreover, the restraining is also going against the theory of egalitarianism as it is not giving Sam the equal rights to express his thoughts and grievances. However, the other fellow patients also have equal rights to get proper treatment and the agitation of Sam is creating a barrier against that creating an ethical dilemma further. Julia here is judging Sam as per his previous behaviour and the kid of life style he leads and hence not so considerate about his wellbeing or rather say the outcome of the restrain therapy. But Camilla on the other hand is thinking on the basis of the egalitarianism theory preach equality among all the human beings irrespective of their social status. Aga in on the other hand, she is also concerned with the safety of the other staffs or nurses and this is driven by the ethical concept of feminism that depreciates womens moral experience (Kontio et al., 2010). Discussion of professional codes The codes of professional codes for nurses in Australia have been framed in order to maintain a proper balance in the nursing profession. According to the professional code of conduct, nurses are required to practise in a culturally competent and safe manner while maintaining the standards of nursing profession and health care system. The nurses must also practise nursing according to the prevailing laws of nursing laws (Nursing and Midwifery Board of Australia, 2017). The professional code of conduct of nursing also states that the nurses must respect the dignity, ethnicity and cultural values of the patients who are under their surveillance. Nurses are also required to maintain confidentiality while handling patients personal information and medical data. During the course of the disease treatment, the nurses are required to remain honest and accurate in relation to the information related to patients health and health care products. Here Camilla is also honest and diligent towards health and quality care of Sam. Here her ethical right of feminism is getting hampered as Sam is abusing her but still she is trying to provide maximum quality care to Sam. Nurses are also required to promote the concept of health and well-being of the patient via informing them about their current health status and also assisting them in the decision-making process. However, Sam is not in a state of decision making process because he is has drug related psychosis and hence Camilla is doing her best and vouching for withdrawal of restrain for Sams betterment. The Australian nursing code of conduct also preaches the proper preservation of trust among nurse and patient relationship and this will help to generate a confidence in patient and thereby promoting wellbeing. It considers the relationship shared between the nurse and patients to be inherent. Lastly they must practise in an ethically competent manner (Nursing and Midwifery Board of Australia, 2017). The profession of nursing protects the inherent dignity of the patient and recognises the universal human rights of the people along. These acts are considered as their moral responsibility. The human rights in nursing profession include proper recognition, respect and protecting the civil, economic, cultural, social and political rights (Nursing and Midwifery Board of Australia, 2017). This protection of rights is applicable to all the human beings. The scenario of human rights and dignity in reflection to this case lies in the fact that, Sam, the patient has been applied restrain. Though restrain was done to prevent him from self-harming but it is going against his human rights. Here Camilla is trying to trying to protect the human rights of Sam which is also the major reason of her concern apart from the her concern related to Sams health. But restraining is not critically acknowledging the relationship that exists in between the human rights and health. It believes that critical contribution in human rights can actually improve the health outcomes. But on the other hand, if Sam is set free, then his agitated activity will not only cause self-harm but also will harm other fellow patients who also have equal share of staying fit and well. Nursing profession actively promotes the process of safeguarding the rights of all the people the heath care domains too. Setting Sam free will also invite threats to the nursing staffs. The harm or injury of the nursing staffs will not only affect their human rights but also will indirectly hamper the well-being and quality care of the other patients (Nursing and Midwifery Board of Australia, 2017). So retraining of Sam though unethical with respect to the human rights of Sam but is beneficial for the betterment of the global human rights of the other patients and health care professional. However, Sam is not answering Camillas question rationally and is causing self harm via pulling out his IV cannula. So, restraining Sam, it is actually promoting the human rights of Sam of getting quality care. But the statement of Julia is absolutely against the human right as she said patients like Sam are a waste of our time. Besides, we havent got enough staff rostered on today to be worried about him. The ethical principle of autonomy promotes individual freedom. The autonomy has two basic concepts, liberty (the right of self-determination) and agency (the freedom to make decision). So use of physical restrain in case of Sam is going against this principle of autonomy. Sam is not allowed to take his own decision and is put into restrain forcefully. This restrain is incompatible with the principle of autonomy. The act of beneficence on the other hand confers moral obligation upon the caregivers to act for the benefit of the concerned patient (Nursing and Midwifery Board of Australia, 2017). In case of Sam, the safety of other patients and healthcare professionals are being compromised and this justifies the restrain procedure. However, the act of beneficence must be constrained by the act of autonomy in order to prevent the rights of the patients from being subjugated to the concerned medical needs. The act of non-maleficence signifies no harm to patient hence; physical restrain can be treated as unethical. However, non-maleficence also means prevention of harm to others and to self so restrain over a 21 year old man with previous reported cases of drug-related psychosis can be considered to be ethical. As per the case study, Sam is pulling out his IV cannula so restrain can be considered as an act to prevention of self-harm. The concept of justice is a complex conundrum when the patients are forcefully detained against their will in order to prevent the risks to others (Mohr, 2010; Nursing and Midwifery Board of Australia, 2017). Here restraining is creating justice for the others and also to Sam as it is preventing self-harm. Proposals for professional practice The first and foremost recommendation which I want to highlight is an urgent requirement for the generation alternative technique for restrain which does not harm patients dignity and human rights. Moreover, I also feel that there is an urgent need for designing personalised and trauma-informed interventions for the patients. It would serve as an alternative for the current authoritarian medical practise. Another recommendation which I would like to cite is the dangers which are associated with restraint. Here in case of Sam, the restrain order has been taken with a one sided approach, it failed to consider the ethical complications on the ground of libertarianism and egalitarianism. Moreover, the act of restrain has increased the threat of self harm in spite to preventing the same. However, I feel that the statement of Julia is a breach of the duty of care. As per the ethical theory and code of professional conduct of nursing, every patient has equal rights to recover from the disea sed condition and to get a fair chance to lead a healthy life. Dearth in the ratio of patient: nurse can never be cited as an excuse of negligence towards any particular patient who requires extra attention or care. However, there still lies a conflict of interest issue between the wellness of Sam and the betterment of other patients (Mohr, 2010). Thus from above discussion it can be concluded that, the act of non-maleficence, beneficence must be critically considered while applying restrain to a patient. In case of Sam, restrain has been applied in order to prevent self-harm and the harm of fellow patients. However, keeping his drug-related psychosis in mind, such restrain though supported by the law of deontology, can impact patient negatively resulting a conflict between the theories of libertarianism and egalitarianism. But again the restrain is justified on the grounds of utilitarian approach. References Buchanan, A. (2010). The egalitarianism of human rights.Ethics,120(4), 679-710. Code of Ethics for Nurses in Australia. (2005) (2nd ed., pp. 1-6). Melbourne. Retrieved from https://www.nursingmidwiferyboard.gov.au/Search.aspx?q=code+of+ethics+nurses d'Entreves, A. P. (2017).Natural law: An introduction to legal philosophy. Routledge. Gray, K., Schein, C. (2012). Two minds vs. two philosophies: Mind perception defines morality and dissolves the debate between deontology and utilitarianism.Review of Philosophy and Psychology,3(3), 405-423. Hsieh, E., Kramer, E. M. (2012). Medical interpreters as tools: dangers and challenges in the utilitarian approach to interpreters roles and functions.Patient education and counseling,89(1), 158-162. Kontio, R., Vlimki, M., Putkonen, H., Kuosmanen, L., Scott, A., Joffe, G. (2010). Patient restrictions: are there ethical alternatives to seclusion and restraint?.Nursing ethics,17(1), 65-76. Mahon, R., Robinson, F. (Eds.). (2011).Feminist ethics and social policy: Towards a new global political economy of care. Ubc Press. Mohr, W. K. (2010). Restraints and the code of ethics: An uneasy fit.Archives of psychiatric nursing,24(1), 3-14. Smith, D. W. (2011). Deleuze and the question of desire: Towards an immanent theory of ethics.Deleuze and ethics, 123-41. Woods, M. (2011). An ethic of care in nursing: Past, present and future considerations.Ethics and Social Welfare,5(3), 266-276.