Amy Tans novel The Joy Luck Club - Free Essay Example

Sample details Pages: 5 Words: 1550 Downloads: 5 Date added: 2019/07/03 Category Literature Essay Level High school Tags: Joy Luck Club Essay Did you like this example? Amy Tans novel The Joy Luck Club follows the lives of four pairs of Chinese-American mothers and daughters, and how they are trying to mend their broken and relationships, which are full of misunderstanding. The mothers attempt to pass down their experiences, wisdom and Chinese culture to their daughters, but the daughters do not want to understand their heritage and are more influenced by the American circumstances they grew up in. However, when some of the daughters are faced with marital and relationship issues, they draw wisdom from their mothers to help deal with the hardships in their lives.. Don’t waste time! Our writers will create an original "Amy Tans novel The Joy Luck Club" essay for you Create order The daughters unstable romantic relationships help them fix and strengthen their relationships with their mothers by allowing them to understand their mothers, as well as their guidance and/or who they really are. Waverly and Lindo Jong have an extremely unbalanced relationship because they both misinterpret each other. Waverly thought of her mother as oppressive and almost manipulative and believes that she and Lindo are enemies in a figurative chess battle which she thinks up whereas Lindo believes Waverly is too American and that she does not appreciate her. Waverly believes that her mother disapproves of her fiance, Rich, and thinks he is uncultured. When Waverly sees that Lindo accepts her and Richs engagement, Waverly begins to understand her mothers true self and intentions, because she is able to see past the controlling and harsh image of her mother that she created. When Waverly goes to confront her mother and tell her about her marriage, she mentions a time when Lindo judged Richs looks, she says: I saw what I had been fighting for: It was for me, a scared child, who had run away a long time ago to what I had imagined was a safer place. And hiding in this place, behind my invisible barriers, I knew what lay on the other side: Her side attacks. Her secret weapons. Her uncanny ability to find my weakest spots. But in the brief instant that I had peered over the barriers I could finally see what was really there: an old woman, a wok for her armor, a knitting needle for her sword, getting a little crabby as she waited patiently for her daughter to invite her in. (183-184) From confronting her mother, Waverly sees through her own assumptions and misconceptions about her mother and discovers who Lindo truly is rather than the distorted image of the monster that Waverly presumed her to be. Realizing who her mother really is leads to Waverlys newfound comprehension that her mother is Chinese, but also American and that she doesnt have any ill intentions. Waverly had only seen her mothers Chinese ways and flaws rather than Lindos love for her, and, with this realization, she finally sees how similar they both are, and that L indo had always wanted the best for her. By realizing that their relationship is full of misunderstanding, they can begin to accept each other and put aside their differences, allowing them to use these understandings while interacting with each other as well as other people. When Ying-Ying St. Clair was a little girl, she was carefree and curious, but a traumatic experience that left her lost and helpless caused her to begin to forever lose who she was and change her personality. Because of this, Ying-Ying becomes unassertive and yielding, and after a miscarriage, she becomes depressed and can be metaphorically likened to a living ghost. When raising her daughter, Lena, Ying-Ying tries to encourage her to be the opposite of herself. However, Lena still ends up similar to her mother in the ways that matter. Lena is caught in a flawed and impractical marriage that is now only based off of a balance sheet and does not believe that she can do anything about it. However, Ying-Ying wants her to act upon her marriage, rather than standing still and letting it fall apart. Ying-Ying cannot let Lena stand by and watch her marriage fall apart, and as a result, she is finally able to pass on her spirit and wisdom in order to help Lena because she finally realizes how passive Lena has become, allowing Lena to understand her mother. When Ying-Ying hears Lena and Harold arguing, she narrates, I will gather together my past and look I will hold that sharp pain to penetrate my daughters tough skin and cut her tiger spirit loose. She will fight me, because this is the nature of two tigers. But I will win and give her my spirit, because this is the way a mother loves her daughter (252). By trying to cut her tiger spirit loose(252), Ying-Ying is trying to pass on her advice and former spirit to Lena so that she can realize that she has always had power and an ability to change things. Ying-Ying is only able to do this now because this is where she ultimately realizes how passive, yielding and spineless Lena has become. Lena can now also recognize aspects of her mother that she never saw before and can use her mothers spirit to help herself and her marriage. By understanding this piece of her mother, and therefore understanding her mother better, she has the possibility to change her ways and her life. When An-Mei Hsu was a child, she couldnt make decisions and was taught not to attract attention or show her unhappiness. However, after her mother committed suicide to ensure that An-mei would live a better, happier life in her stepfather Wu Tsings household, she discovered that she could be strong and stand up for herself. An-mei tells her daughter Rose that she should grow like a straight and strong tree, rather than a crooked and weak tree that bends to listen to too many people. However, Rose was still extremely indecisive, like An-mei was as a young girl, due to the loss of Roses brother, Bing, who died in a tragic and random incident at a very young age. Now, Roses husband Ted is fed up with how unassertive Rose is and wants a divorce so that he can marry another woman. Roses divorce helps her understand how to follow her mothers advice to be strong, similar to a tree by standing her ground, and as a result, bring them closer. When Rose confronts Ted in front of his garden, she says, And then I saw the weeds: Some had sprouted in and out of the cracks in the patio. Others had anchored on the side of the house. No way to pull them out once theyve buried themselves in the masonry; youd end up pulling the whole building down(195). Rose and Teds garden symbolizes their marriage, as at first in their relationship, Ted obsessively tended it but as their relationship goes through a crisis, leading to their divorce, the garden becomes neglected and full of weeds, as does their marriage in a metaphorical way. Ted is trying to uproot Rose from his life, but he does not realize that he cannot get rid of her without hurting himself. In their marriage, Ted is stifling Roses spirit and refusing to let it grow wild and free. When Rose sees the weeds, she is reminded of her mothers advice to never bend to listen to any other people (191) and to not be like weeds. However, when she is talking to Ted she sees the strength in weeds they spread out, and no matter how often you try to trim them, they always come back which allows her to find her own strength and discover her spirit. As a result, she and her mother can now connect to each other on a deeper level and Rose can implement her mothers wisdom and her own spirit into her actions and stand up to Ted. By the end of The Joy Luck Club, each daughter can use their mothers guidance to help with their romantic relationships as well as their relationships with their mothers. When Waverly confronts her mother Lindo about her fiance Rich, they both can begin to understand why their lacking relationship is the way it is. They both can use this newfound knowledge to see each other clearer and develop the connections that they have not ever had. As Lena lets her marriage fall because she believes that she cannot stop it, Ying-Ying realizes that she has to pass on her spirit and her strength so that Lena can realize her capability and can understand her mother better. Lastly, Roses failing marriage allows her to use the advice her mother gave her as a child and find her spirit. This also lets her apply her newfound identity to her mothers advice, and connect to her mother more because she can understand An-mei better. The mothers have all passed down a piece of advice or part of themselves so that the daughters can understand the mothers better and learn to deal with struggles in their lives. Now, each mother-daughter pair can now keep mending their relationships, put their differences aside, and build a better understanding of each others cultures. The daughters can now apply the mothers wisdom and experiences to difficulties in their own lives, such as their marriages and relationships, and do things that the mothers did not have the opportunities to do.

8 Speech Recognition Apps That Will Rescue You at the Trickiest Moments

There was a day, not so very long ago, when paper and pen were used when to remember something. But things have changed since those days. You no longer need to carry around notebooks to your classes or slips of paper in your pocket. All you need is a handy speech recognition app installed on your phone for easy note taking and organization of your thoughts. Here are some picks for the best speech recognition apps. 1. Evernote This app allows you to take notes in a variety of formats and then organize and share them easily. It is compatible with iOS, Android, Windows phone, Mac and PC. There are three pricing tiers: the free version, the Plus version for $34.99 a year, or the premium version for $69.99 a year. Most of those who shell out some extra money consider it well worth the price because of its versatility and ease of use. 2. Google Keep This free note-taking app syncs nicely with your Google Drive. You can easily jot down notes and reminders, and even add voice and photo to them. Its colorful and attractive interface is another bonus. It’s compatible with iOS or Android as well as on the web. 3. Microsoft OneNote The advantage to this app is its full integration with the Microsoft product suite, including OneDrive. The app is free, but to use it effectively you will need Microsoft Office, which costs $69 per year. It has excellent features for organization, collaboration. Moreover, you can add voice and photos to your notes. This app is a bit cluttered compared with others, but it’s definitely worthwhile if you are already using Microsoft Office. 4. SimpleNote This free app stands out for its speed, simplicity, and easy synchronizing among different devices. It lacks many of the features that other apps have, but makes up for it in ease of use, providing distraction-free note taking. It allows you to search your notes using keywords and to restore notes after you’ve deleted them. 5. ColorNote This is another simple, uncluttered app that is ideal for the visual learner because of its color-coding feature. It is also unique in its ability to synchronize with your calendar and create your to-do lists. This app is totally free. 6. FiiNote If you’re searching for a note taking app that still retains some of the qualities of traditional note taking, this may be the one for you. It comes with a stylus, allowing you the option of writing your notes instead of typing them. You can even use it for sketching or doodling. This is also a free app. 7. Pocket This app can be used most effectively with other note taking apps, like Evernote. Use it to organize articles as you read them by linking them to your notes. You can download the basic version of this app for free. The premium version costs $44.99/year. 8. iCloud Notes This app is free and can be downloaded to any Apple device. Those who routinely use several Apple devices (like an iPhone, iPad, and a Mac computer) will get the most out of it. Though it lacks some of the frills of other note taking apps, it’s easy to use and can be conveniently accessed using Siri or via iCloud.com. So, ditch your spiral notebook in your backpack and your to-do list in your pocket. Try out one of these great apps, and you will see how more organized you can become.

Should College Students Use Technology Into Their Life

Over the course of time, college students have been captivated by the constant updating of technology by either on their phones, tablets, or computers. College students no longer have to do things on their own because they have it right at the tip of their fingers--so long as their batteries are charged. College students have also become more dependent on these devices. Almost unknowingly, they have adjusted their lifestyles to fit the abilities of the devices rather use them than to accommodate their lifestyle. Have college students even stopped to look up anymore? College students ought to be mindful of how they allow technology into their life; although overall technology is not bad, excessive use can be. Aside from the increase in serious health risks, such as weight gain, blurry vision, and headaches; they also become socially withdrawn from people important to them. In order to avoid these issues, college students must be made aware of the dangers this dependency can cause as w ell as limiting themselves. Nearby colleges and the Police Departments around them can help support this change as well. Breaking this habit will improve their social skills, improve their health and change their ability to be more self-sufficient. The health problems that come with constantly being on a digital device can be minimal, but can also lead to severe issues. One of the most common side effects is called Computer Vision Syndrome, also known as Digital Eye Strain. This is when the eyesShow MoreRelatedImpacts of Technology Dependency on the Academic Performance of Usls Students1490 Words   |  6 PagesCHAPTER 1 INTRODUCTION Technology is a gift of God. After the gift of life it is perhaps the greatest of Gods gifts. It is the mother of civilizations, of arts and of sciences. - Freeman Dyson Technology plays an important role in every sphere of life. 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Young Generation Future Face of Islam - 1030 Words

Assalamu’alaikum Wr.Wb. The honorable juries, committees and all the participants. It is a great honor for me to join this English speech contest. Bismillahirrahmanirrahim In the name of Allah, the most Merciful and the most Gracious All praises be to Allah SWT, the lord of the world, the master of the day after, the creator of everything in this universe. Peace and Salutation be upon our prophet Muhammad SAW, who has brought us from the darkness into the brightness and guided us into the right way of life. Ladies and Gentleman,my name is Ahmad Danial Bin Yusoff and I represent Salman Al-Farisi. Today I would l like to talk about ‘Young Generation: Future Face Of Islam’. The former president of Indonesia, Soekarno had once†¦show more content†¦They can learn some lessons from the previous great leaders like Tunku Abdul Rahman, Tunku Hussein and Tunku Ja’afar. They must know the what and why of our history because they are the one that will govern the country in the future. Briefly, the youngsters must be aware of the happenings in the country. Last but not least, my final point is the young generation must get an exposure to the financial knowledge. They must have knowledge about finances so that they will strive to be financially stable in order to help other people. The youngsters must also be exposed to modern technologies. They must be IT savvy to survive in this modern era and also to move along with the advancement of technology. When the young generation are IT savvy, they can perform da’wah through media like Facebook, Twitter and Instagram. In other words, the young generation must have a wide knowledge in finances and technology. My beloved friends.. The development of a country depends on its generation. If we have a good generation, we will have a great country. If we have a bad generation, we will have a poor country. So, we must seek for knowledge more and more. Make our dream come true. 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Purchasing Management Of Apple Inc Samples †MyAssignmenthelp.com

Question: Discuss about the Purchasing Management Of Apple Inc. Answer: Introduction As a manager in the purchasing management department, one of my roles is to ensure that all the inventories, goods and supplies that are needed in the process of operating business are ordered as required and maintained in stock. A purchasing manager is bestowed with the responsibility of taking control of the costs of all the goods that order, control over the levels of inventory and also ensuring a good relationship with the suppliers (Davies, 2013). This paper intends to analyze the effectiveness of the supplier selection criteria and the related issues, the purchasing costs and also ICT for purchasing operations and management. Apple Inc. refers to a multinational technology Company that is situated in America with its headquarters in Cupertino, California. This company is involved in the designing, development and the sale of computer software, consumer electronics, and other online services. Some of the hardware products that are offered by the company include; Mac personal computer, iPhone smartphone, iPad, iPod, Apple watch, Apple TV digital player and smart speaker referred to as HomePod. Some of the consumer software products that the company offers include; iTunes media player, Safari web browser, macOS and iOS and iLife and iWork which are creativity and productivity suites (Grady, 2009). The main competitors of Apple Company are Samsung, Google, and Microsoft. To reach its market, the company has a wide range of suppliers who employ millions of people to ensure ease in accessibility of their products globally. The main organizational goals of Apple Inc. are leveraging its ability to design and deve lop, take responsibility in environmental protection, enhancement and expansion and lastly offering support to the community. To achieve these goals, one of the strategies that the company has undertaken is being involved in community activities and the creation of employment. The other strategy is encouraging innovation and eliminating any of the toxic products in their production process. The third strategy that the company has adopted is offering superior innovation as well as integration so that it can be in a position to design and also develop new and unique products. Suppliers selection criteria and issues The three purchasing goals and needs of the Apple Company include; cost leadership, growth and the creation of a sustainable advantage. For the cost leadership to be achieved in the organization, the procurement process must be rigorous across the value chain. The creation of growth as the second goal of the company can be achieved by the strategy of marketing embraced so that it can be easy to drive products differentiation, ensure a faster and a better innovation in products and also market entry. There is thus a need for the company to work hand in hand with the suppliers through collaboration so that they can offer ideas for the creation of new and improved products as well as services. The other need of the company is to have a clear understanding of the procurement portfolios so that the company can be in a position attain a sustainable advantage. The company needs to design unique strategies so that it can be in a position to compete effectively in the market due to its compet itive advantages (Kahraman, O?ztays?i, 2014). To choose the right supplier requires more than scanning the price lists. The choice of the best supplier depends on factors such as reliability, money, service, and quality. A strategic approach should thus be adopted while choosing the suppliers. The first step in the criteria that I would recommend for selecting suppliers is thinking strategically in the process of selecting the suppliers denotes that the best suppliers are those who provide products that meet or even exceeds the need of the organization. Thus, Apple should make sure that the supplier selected meets the organizational needs. The next step that I would recommend is the determination of what an organization is looking for in a supplier. Apple should ensure that it chooses suppliers who are reliable, delivers consistently quality products, have clear communication and a strong service, have financial security, those who are ready for a partnership approach and also the company should take into account the value for money (Kotzab, Pannek, Thoben, 2015). The third step is the identification of the potential suppliers. This can be achieved through the use of some sources such as recommendations, trade associations, exhibitions, directories, trade press and business advisors. The fourth step in the selection of the suppliers is shortlisting the suppliers. This is done after getting a clear picture of the kind of a supplier that an organization wants to have. In this, the procurement manager should consider factors such as whether the suppliers can deliver, the financial security of the supplier, the time they have been in operation or whether they are in any other approved list of suppliers. The other step in the criteria for selecting the suppliers is choosing a supplier. After shortlisting the potential suppliers, the organization should consider approaching them and asking them for a written quotation and a sample. This is very imperative in that it assists the organization to get a clear picture of that which it needs, how often they will need it n and the level of the business that they need to place it (Monczka, Handfield, Giunipero, Giunipero, 2015). They should thus get the quotation and do a comparison of the quotation for all the potential suppliers regarding the factors that matter most to the organization. Even though the price is an important factor, it should not be the only one to consider since lower prices may not be cost effective in the future if they reflect poor quality. The last step is getting the right supplier, and in this, the business should know its needs, carry out research, check around and also credit check the suppliers so that it can cho ose the best and agree on all the levels of service before starting. ICT for purchasing operations Due to the technological advancements, there has been a widespread use of the Information Communication Technology in businesses. Apple as a company aims at streamlining its purchasing operations so that it can save on time and resources and also improve its effectiveness in the delivery of services and products to their customers (Shah, Gorty, Phirke, 2011). Its at times difficult to keep up with the changes in the market due to the trending social network sites and also other programs that have an open source in the market. ICT can be used to greatly aid in the streamlining of the process of purchasing, increase the information available to the company and also gain access to the data required. One of how ICT can be applied to improve the purchasing operations is through the use of the emails for communication. In this, the Apple Company can make use of the email to communicate with the suppliers. This can greatly assist in the improvement of the purchasing operations since the company can be in a position to easily get in touch with the suppliers and communicate with them in case they have an urgent issue that needs to be addressed. Through the ICT, the business can have an opportunity to either express its gratitude or disappointment following the products delivered by the suppliers. This thus aids in improving the purchasing operations since the business partners can communicate effectively. Emails are considered to be ideal for the communication in that it is possible to send attachments such as pictures and files. In case of communication of any purchases related information, email can thus be used in the transmission and receiving of the digital information (Moser, 20 06). The second recommendation on the ICT that should be applied to improve the purchasing operations is video conferencing. This is very imperative in improving the purchasing operations in that it allows the two parties involved communicating on their computers and they can easily discuss the matters regarding the purchasing of products. Through video conferencing, the individuals involved can have a face to face meeting irrespective of their different location, and this is considered to be a very effective tool especially in the case where the one party want to demonstrate something about the products being purchased (Ariwa, Qawasmeh, 2011). The third recommendation on the ICT that should be used to improve the purchasing operations is that instant messaging. This is usually done through the instant-messaging applications or the websites, and it can be used in the improvement of the purchasing operations in that it contributes to the achievement of success during negotiations. Instant messaging is very effective for longer discussions as compared to the texting. It can be used when people are in different locations and can lead to the achievement of the desired lucrative deals in the business. Unlike the face to face modes of communication, it is effective in that individuals can get a chance to take time to first think about an issue before responding for in the face to face communication, its hard for people to take pause so that they can first gather their thoughts before giving a response (Trajkovik, 2011). Purchasing cost analysis When an organization is purchasing any goods or services, theres a need for a cost analysis to be carried out. One of the tools that I can recommend to be considered for analyzing the purchasing costs is the comparison of the competitive bids. This is considered to be the best way of carrying out a purchase cost analysis because asking the potential suppliers of their prices for the same product helps in the determination of the most reasonable price. This method cannot, however, be assumed as the total cost analysis because the lowest bidder may not at times offer substandard goods which would make the company incur huge costs and thus there is a need for the total cost acquisition to be analyzed well and a quote given on the reason for choosing a certain quotation. The total cost acquisition should take into account the real costs such as the cost that would be incurred if the lower cost product is chosen to ensure that it performs to meet the required standards among others (Poole r, Pooler, 1997). The other tool that I can recommend for purchase cost analysis is the comparison of the prior quotations. In some cases, it is important to compare the quotations made within the last two years for the same product because it greatly assists in the determination of the viability of the currently made quotation. This is important especially when a supplier is urgently needed. This is considered to be convenient because solicitation of all the competitive quotes that are available is likely to be time-consuming and thus comparison with the quotations made in the last 24 months can greatly aid in saving time and hence avoiding the delay of the procurement process. The other recommendation that I can offer for use in carrying out the purchase cost analysis is the comparison of the published list of the prices. This method of analyzing the cost of the purchases should only be employed if the materials are adequately similar to the products or the services that are publicly available and those which prices are likely to appear in a published list. When making a comparison of the prices indicated in the lists, its important to take into account the standard discounts that are offered in the industry for the respective items. The other recommendation that I can offer when carrying out a purchase cost analysis is looking into the prices that have been set by the law. The prices of some of the products used in the various industries are usually set by the law, and in the case of such items, Apple should reference the given pricing structure at the time of procurement (Weele, 2005). Similar item comparison can also be used in the carrying out of a pur chase cost analysis. In the case where the item that is being purchased is fairly unique, a comparison of the items that are similar what being purchased should be made. Statements on the reasons why the items that are common cannot meet the set specifications should also be issued so that they can reflect the cost comparison in the analysis. Conclusion To sum it up all, it is clear that the procurement manager should ensure control of the cost of the goods purchased, the level of the inventory and also provide that the organization has a good relationship with the suppliers. The goals of Apple Company are to achieve growth, create a sustainable advantage and also achieve cost leadership. The company should thus ensure that it selects the right suppliers. To achieve, it should take into consideration some important factors such as reliability, money, service, and quality. The company should ensure that it does not focus on the cost of procurement only because; cost alone cannot be used in the determination of the most effective supplier. This is because the lowest bidder may offer low-quality goods and products which are likely to add a burden to the company in the long run. To achieve improvements in the procurement operations, the company should consider the various methods of ICT for communication such as emails, instant messages and video conferencing among others. These methods are very effective in that they allow for the communication between the parties involved and thus a corrective action can thus be taken in case there is a problem. Lastly, when Apple should ensure that it performs a purchase cost analysis before making any purchases. The tool chosen should be suitable to meet the current needs of the organization effectively. References Ariwa, E. Qawasmeh, E. (2011). Digital enterprise and information systems : International Conference, DEIS 2011, London, UK, July 20-22, 2011, proceedings. Berlin New York: Springer. Davies, P. (2013). Business information systems. Houndmills, Basingstoke New York: Palgrave Macmillan. Grady, J. (2009). Apple Inc. Westport, Conn: Greenwood Press. Johnsen, T., Howard, M. Miemczyk, J. (2014). Purchasing and supply chain management : a sustainability perspective. New York: Routledge. Kahraman, C. O?ztays?i, B. (2014). Supply chain management under fuzziness : recent developments and techniques. Heidelberg: Springer. Kotzab, H., Pannek, J. Thoben. (2015). Dynamics in logistics : proceedings of the 4th International Conference LDIC 2014, Bremen, Germany. Cham: Springer. Monczka, R., Handfield, R., Giunipero, L. Giunipero, L. (2015). Purchasing and Supply Chain Management. Boston, MA: Cengage Learning. Moser, R. (2006). Strategic purchasing and supply management : a strategy-based selection of suppliers. Wiesbaden: Dt. Univ.-Verl. Pooler, V. Pooler, D. (1997). Purchasing and Supply Management : Creating the Vision. Boston, MA: Springer US. Shah, K., Gorty, V. Phirke, A. (2011). Technology systems and management : first International Conference, ICTSM 2011, Mumbai, India, February 25-27, 2011. Selected papers. Heidelberg New York: Springer. Trajkovik, V. (2011). ICT for local governments : standards, principles and best practices. Skopje: NALAS. Weele. (2005). Purchasing supply chain management : analysis, strategy, planning and practice. London: Thomson Learning.

Quality Improvement in Public Health free essay sample

Operational Analysis and Quality Improvement Prof: Kelly Washington The goal to improve public health is continuously changing and has become more of a concern over the years after major events in history such as 9/1 1 and the BP oil spill in the Gulf. The article Quality Improvement In Public Health: Lessons Learned from the Multl-State Learning Collaborative emphasizes how Important improvement and evaluation of programs, procedures and pollcles Is. I found It Interesting that the article states It has been only recently that QI methods and techniques have been applied to areas of public health, it is hard to imagine that a field as complex as healthcare has developed slowly and mostly over the last few decades. There are a number of focuses within the article. The AcademyHealths website highlights subjects such as initiatives that have been a part of the progress of QI in public health, the multi-state learning collaborative, considerations for Implementation and anagement of QI efforts, and case studies from Minnesota and South Carolina. We will write a custom essay sample on Quality Improvement in Public Health or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The first case study speaks on local health departments and implementing QI culture in the state of Minnesota. Seven out of eight projects had positive outcomes. Survey results identified that efforts to build a QI culture were effective. Public health departments across the state noted a number of lessons learned in training and implementing QI practices, both at the local and state levels. Some of the lessons learned Included: Importance of Identlflcatlon of the problem and goal, modlflcatlons o previous QI models are sometimes necessary because the models need to keep up capacity. Evidence-based interventions are highly important (AcademyHealth). The second case study involves South Carolinas application of the Institute of Healthcare Improvements QI model in public health. The South Carolina Department of Health Environmental Control (SC DHEC) is one of two states implementing the HIs Breakthrough Series model for its QI collaborative, which deals with tobacco use and the effects from secondhand smoke. There was strong evidence that implementing tobacco interventions and tobacco-use screening were highly effective. Several positive outcomes were noticed from the HIs model implementation. Appropriate training and timely technical assistance are a must to make sure the staff has the necessary skills to carry out the QI methods. Policy and procedure changes should be carried out with enough time for staff to fit in and make the changes. It is important for staff members to have independence so they can make ound ethical decisions when there is not clear enough instruction (AcademyHealth). The MLC has become a big reason that states have noticed the importance of accreditation (AcademyHealth). I think that focusing on accreditation is past due, without proper training and development of professionals, the QI models and procedures cannot accurately be implemented or at least understood. The importance of stakeholders involvement in the process has also been noted as next step.

Accounting at MacCloud Winery free essay sample

Midterm Exam Accounting at MacCloud Winery 1. The leased building will be accounted as an asset and the agreement to pay lease rentals be recorded as a lease liability. Accordingly, the depreciation expense attributable to space used in manufacturing/processing wines will be accounted as inventory cost as it is a cost incurred in bringing the goods (wine) to its present location and condition. The leased building can be capitalized on the premise that the significant risks and rewards of ownership of the property are transferred to MacCloud. Considering the total rental cost amounting to $50,000 over a period of 10 years exceeds the estimated value of the building ($32,000), the present value (assuming an interest rate of 10%) of the lease payments for a period of 10 years amounts to substantially all of the estimated value of the leased asset. It means that MacCloud can put up a new building now at a cost even higher than the value of the leased building if he wants to; hence in sub stance, MacCloud bought a new building at a value substantially equal to the estimated value of the leased building. We will write a custom essay sample on Accounting at MacCloud Winery or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 2. First year: Cash 180,000 Loans payable-Â ­? noncurrent 180,000 To record set up of loan at the beginning of year 1 Loans payable 10,000 Interest expense 18,000 Cash 28,000 Interest (180k x 10% = 18,000) To record payment of principal and interest at end of year 1 Second year: Loans payable 10,000 Interest expense 17,000 Cash 27,000 Interest (170k x 10% = 17,000) To record payment of principal and interest at end of year 2 Third year: Loans payable 160,000 Interest expense 16,000 Cash 176,000 Interest (160k x 10% = 16,000) To record payment of principal and interest at end of year 3 3. Land will be accounted as a noncurrent asset under property, plant and equipment amounting to $250,000. Land will not be subject to depreciation but may be subject to impairment if there is an indication that the land has decreased in economic value. Generally speaking, the direct costs of the vines as well as the labor and indirect costs to plant should be capitalized and depreciated when the vines start producing grapes. Vines will be capitalized amounting to $42,500 ($10,000 per acre of planted vine -Â ­? 4 acres to be planted -Â ­? and the transportation cost amounting to $2,500). Cost incurred for planting vine will be capitalized amounting to $8,000 ($2,000 per acre -Â ­? 4 acres to be planted). Cost of fertilizing and water will also be capitalized amounting to $4,000 annually during the first five years and $6,000 annually after five years. The cost of grapevine (including transportation cost) itself plus indirect costs (cost of planting, fertilizing and water) are capitalized because they provide economic benefit to the final product -Â ­? wine. 4. The estimated cost of the reduced production due to vine diseases should be accounted for and reflected in the financial information as expense of the winery if the vines have been diagnosed with any of the disease. The amount will be estimated based on the cost of the reduced production including other costs to be incurred should there be replacements of the vineyards due to the disease. However, any cost of fumigation or treatment to prevent the diseases will be capitalized and depreciated accordingly. Such treatment is under the accrual concept of accounting based on generally accepted accounting principles. 5. The oak barrels should be accounted as noncurrent assets under property, plant and equipment to be depreciated over its economic useful life. Depreciation expense should be included as part of inventory cost because the barrels will be used in the production process which is vital in bringing the goods (wine) to its present location and condition. 6. A. ) Land -Â ­? presented as acquisition of property, plant and equipment classified as cash flows from investing activities B. ) Vines, cost of planting, fertilizing and water -Â ­? presented as an increase in inventories under changes in operating assets and liabilities classified as cash flows from operating activities C. ) Bank loans including interest -Â ­? proceeds from loan to be presented as proceeds from loans while payments (including interest paid) will be presented as payments of loans and another line item for interest paid, all classified as cash flows from financing activities Financial Performance Reporting 1. a) b) c) d) e) f) g) h) i) j) Operating under cost of sales or operating expenses – income flows column Operating under revenue – income flows column Operating under operating expenses – income flows column Operating under revenue for sales and cost of sales for impairments – income flows column Financing under fair value gains and losses – valuation adjustment column Operating under other income for gains or other expenses for losses – income flows column Operating under other income for gains or other expenses for losses – income flows column Financing under interests – income flows Operating under cost of sales of operating expenses – income flows Operating under other income or expenses – income flows 2. IASB’s Statement aims to enhance the value of the financial performance statements, by improving the presentation of accounts, which will be more helpful to the readers of the financial performance of an entity, which in my opinion increases the value of the preparers of the financials. 3. Yes, FASB’s goals are satisfied by the proposed changes in the Statements as the IASB Statements further streamline the financial information which will be more helpful to financial statement users with emphasis on the enhancement of the predictive value of the new Statement. 4. By simply looking at the other comprehensive income line item in the statement of financial performance or equity, equity investors would easily capture the information they need – whether equity investments are fairly doing good or not in the market based on the changes in value in comparative years. 5. None. The changes have been researched and analyzed by experts in accounting with broad knowledge on the Standards.