Original article The development of advanced practice roles: implications in the international nursing community S. Ketefian1 EdD‚ RN‚ FAAN‚ R. W. Redman2 PhD‚ RN‚ S. Hanucharurnkul3 PhD‚ RN‚ A. Masterson4 MN‚ BSc‚ PGCEA‚ RN & E. P. Neves5 DNSc‚ RN 1 University of Michigan School of Nursing‚ Ann Arbor‚ MI‚ USA 2 Professor and Associate Dean‚ Academic Affairs‚ School of Nursing‚ University of Colorado Health Sciences Center‚ Colorado‚ USA 3 Professor of Nursing‚ Ramathibodi School of Nursing‚
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general manager of Midwest Office Products‚ was concerned about the financial results of his business for a calendar year 2013. Malone was concerned that even after introducing the innovations‚ the company couldn’t earn a profit. The company’s management team decided to check out: What actions he should take to regain the profit? What profits Midwest Office Products had really earned on each of the orders stated? Case Solutions: According to calculations made on the Excel sheet‚ we think that
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Accounting Basics: Introduction Accounting is a glorious but misunderstood field. The popular view is that it’s mostly mind-numbing number-crunching; it certainly has some of that‚ but it’s also a rich intellectual pursuit with an abundance of compelling and controversial issues. Accountants are often stereotyped as soulless drones laboring listlessly in the bowels of corporate bureaucracies. But many accountants will tell you that it’s people skills‚ not technical knowledge‚ that are crucial to
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The t-test for dependent groups is a parametric analysis technique used to determine statistical differences between two related samples or groups. Groups are dependent or related because they were matched as part of the design to ensure similarities between the two groups and thus reduce the effect of extraneous variables. For example‚ two groups might be matched on gender so an equal number of males and females are in each group‚ thus reducing the extraneous effect of gender on the study results
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of the times‚ people find it difficult to understand the various accounting Concepts. In this coursework‚ I shall analyze these concepts and explain them. First of all I shall discuss the materiality concept. WHAT IS MATERIALITY? Authoritative accounting bodies in the USA such as Financial Accounting Standard Board (FASB)‚ Securities and Exchange Commission (SEC)‚ General Accounting Office (GAO)‚ American Institute of Certified Public Accountants
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Advanced Practice Nurses (APNs) provide care in a variety of multicultural settings. So‚ they must be aware of the various ethnic backgrounds and needs of their patients. There are barriers that pose challenges that require the APN to know different approaches that will help provide the best care and at the same time respect their needs or views. For example‚ the APN in a pediatric setting is challenged with a cultural belief of a parent that does not want their child to be immunized‚ because it
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A. What is the difference between accrual-basis accounting and cash-basis accounting? The difference between the two types of accounting is when revenues and expenses are recorded. In cash basis accounting revenues are recorded when cash is actually received and expenses are recorded when the expenses are actually paid. B. Why would politicians prefer the cash basis over the accrual basis? The accrual basis system deals with deprecation of the value of equipment‚ land and such. Politicians would
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101-00128 Oct 2014 Accounting Accounting is the recording‚ measurement‚ and interpretation of financial information (Business 286). This financial information is used to evaluate the organization’s operations. To carry out these interpretations of financial information a public or private accountant is able to do this. To become a public accountant you must earn your CPA (certified public accountant) by passing a test and means you are certified by the state in which you provide accounting services where
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To: Carminho Building Products Ltd From: Rodrigues Accounting Dear Sir/Madam‚ We are submitting herewith our report entitled UK Subsidiary Expansion. The main purpose of this report is to help Carminho Building Products Ltd decide the potential and suitable site for the formation of a public listed subsidiary. This report will include United Kingdom’s current financial reporting environment and other information that Carminho Building Products Ltd would need in order to make a sound decision
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QUESTION 1 (16 marks) Cash is the most vulnerable asset to audit. Answer the following questions; a) What are the three assertions an audit needs to establish? (6 marks) SOLUTION: Cash balances include cash on hand and at bank. Cash on hand includes undeposited receipts and petty cash. Cash at bank includes cash held in current and savings accounts which is available on demand. Unlike any other account balance‚ cash may be either an asset or a liability. The latter arises where the bank with
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