Tuesday, August 6, 2019
Eye Injury Risk from Water Stream Impact Essay Example for Free
Eye Injury Risk from Water Stream Impact Essay
Monday, August 5, 2019
Processes Of Post Partum Care Nursing Essay
Processes Of Post Partum Care Nursing Essay Postpartum care presents a special challenge, as it concerns two i.e. mother and her baby people with very distinct needs. However it is believed that contribution to good quality care ensure to balance the challenge. The major maternal and neonatal health challenges include nutrition and breastfeeding, birth spacing, immunization and HIV/AIDS, therefore Post partum care is pre-eminently about the provision of a supportive environment in which a woman, her baby and the wider family can begin their new life together. Therefore this guideline aims to identify the essential core (routine) care that every woman and her baby should receive in the first 6-8 weeks after birth, based on the best evidence available. This guideline has been written within a conceptual framework which places the woman and her baby at the centre of care, appreciating that all post partum care should be delivered in partnership with the woman and should be individualized to meet the needs of each mother-infant dyad. Thus this clinical guideline of post partum is to offer information to support midwives to increase the knowledge and skills that enable them to handle mothers and their neonates and management of postpartum complication, and referral. Objectives: Perform postpartum examination on mother and baby and provide care to ensure safe post partum. Provide first line EmONC or referral for the complication occurring during postpartum period Facilitate the process of lactation and infant bounding. Support of the mother and her family in the transition to a new family constellation, and response to their needs prevention, early diagnosis and treatment of complications of mother and infant, including the prevention of vertical transmission of diseases from mother to infant Counsel the couple for: resumption of sexual activity and birth spacing regular contraception service, emergency contraceptive methods, dispelling myths and birth spacing in special situation. maternal nutrition, and supplementation if necessary baby care support of breastfeeding Immunization of the infant and mother. Referral of mother and infant for specialist care when necessary CLINICAL PLACEMENT Out Patient Department Postnatal wards Well baby room Community Primary Health Care centers POST PARTUM VISIT SCHEDULE AFTER 3rd STAGE OF LABOUR TILL 2 HOURS AFTER 2 HOURS TILL 24 Hours First visit (within the first week, preferably within 2-3 days) Second visit (4-6 weeks) More frequent visits or different schedules may be required according to client need and or hospital policy. Encourage the woman to bring her partner or family member to at least 1 visit. KEY ELEMENTS OF POSTPARTUM CARE: 6-12 hours 3- 6 days 6 weeks blood loss pain BP advice/ warning signs breast care temperature/infection lochia mood recovery anaemia contraception IMMEDIATE POST PARTUM CARE (After 3rd stage of labor till 2 hrs) Initial Postpartum Recovery Assessment: special attention to: Monitoring and assessment of maternal well being, prevention and detection of complications (e.g. bleeding, hypertension, and infections) Determine; Assess amount and the character of BLEEDING , Measure and document vital sign (BLOOD PRESSURE, pulse rate and temperature Other warning sign like fever, uterine involution, pain etc Status of the perineum, (tears laceration) Status of the fundus; position and firmness Document urine void within 6 hours. Ensure emptiness of urinary bladder Monitor for signs of bladder distension. After delivery IV fluids infusing type and amount Response of the woman and her partner to the newborn Give woman time with baby and family to facilitate bonding and celebrate the occasion. Status of the breasts once immediately after delivery and then again just before transfer to postpartum Allow women to rest Pain assessment; if the woman is experiencing any pain; Determine the characteristics, quality, timing, and relief after comfort measures, Investigate the source (e.g., after pains, episiotomy, painful urination, pain in the calves). If the woman had a cesarean delivery; check the incision dressing for intactness and determine incision bleeding if any complain for pain type, and success of analgesics and comfort measures to control the pain; toleration of ambulation status of the bladder; Provide hygiene care. Help woman to re dress Establishments of breastfeeding/ ROUTINE PROGRESSIVE POST PARTUM CARE (After 2hrs till 24 hrs) Take medical and pregnancy histories and perform physical examination that are important to alert for postpartum risk such as postpartum Hemorrhage, infection, and lead to normal healing First Visit HISTORY (should include significant pregnancy, labor and birth newborn history Review of Ante Partum chart and labs, problems which may need follow up Review of Intra Partum course and labs Check records: any complications during delivery Receiving any treatments Review of status since birth to postpartum period Review if patient is Tdap immunization status Obtains information about cultural factors influencing clients health and compliance Assesses clients and significant others feelings and level of understanding of sexuality, post partum. Observe the gravid woman for verbal and non-verbal clues to exclude post partum bluesdepression HIV status CONTINOUS POST PARTUM ASSESSMENT (ONCE PER SHIFT) Take the vital signs including of Respiratory characteristic s and Rule out labour breathing shortness of breath and chest pain. Regular Heart rate Height, And Weight Performs review of systems appropriate to POSTPARTUM Body parts Assessment and Probable findings Breasts Inspect the: Colostrum excretion breasts for signs of engorgement, nipples aversion/ redness, or cracks, then Palpate the breasts gently to determine if they are soft, filling, or engorged with milk Note if there is pain/ oedema/ swelling Abdomen Inspect the abdomen and note: striae, scars, shape and size of the abdomen Any organs enlargement and any masses. Palpate the abdomen to assess uterus involution (by height of fundas) determine consistency, tone, position, size/height in relation to the umbilicus Genitalia Inspect Vulva and perineum for: tear, swelling, pus. Observe external genitalia for color of skin, varicosities, and laceration, episiotomy stitches healing. vaginal opening for cystocele or rectocele. Vaginal discharge (lochia); special attention to color, amount and odor Bladder and bowel; Assess voiding amounts (more than 100 mL per each voiding) frequency If amounts smaller than 100 mL check for urinary retention, i.e. suprapubic distention Auscultate for bowel sounds in each quaderant. Ask the woman if she has had a bowel movement after delivery. Peripheral vascular Inspect the extremities for edema equality of pulses, and capillary refill. Check for Homans sign when the feet are dorsiflexed or woman is walking. Hemoglobin and hematocrit (hh). Compare the HH before delivery. Note the blood type and Rh. If the woman is Rh-negative, arrange for RhoGAM MEDICATION For pain relief advise: Topical cold therapy Paracetamol NSAIDs if not contraindicated In areas of high prevalence of iron deficiency anaemia, 400 mg ferrous sulphate (2 tablets) per day or once a week, with 250 ÃŽà ¼g folate for 4 months is recommended for pregnant and lactating women. In areas of low prevalence 1 tablet of ferrous sulphate daily may be sufficient. IMMUNIZATION Offer Anti-D immunoglobulin within 72 hours to every non-sensitized Rh-D-negative woman following the delivery of an RhD-positive baby. Complete TT vaccination for woman according to given schedule if required Offered an MMR (measles, mumps, rubella) vaccination following birth and before discharge from the maternity unit if they are in hospital if on antenatal screening women found to be sero-negative for rubella following the safety protocol Health Education for mother All women should be given information about the physiological process of recovery after birth, and that some health problems are common, with advice to report any health concerns to healthcare professional, in particular: Signs and symptoms of PPH: sudden and profuse blood loss or persistent increased blood loss; faintness; dizziness; palpitations/tachycardia. Signs and symptoms of infection: fever; shaking; abdominal pain and/or offensive vaginal loss. Signs and symptoms of thromboembolism: unilateral calf pain; redness or swelling of calves; shortness of breath or chest pain. Signs and symptoms of pre-eclampsia: headaches accompanied by one or more of the symptoms of visual disturbances, nausea, vomiting, feeling faint. Women who have had an epidural or spinal anesthesia should be advised to report any severe headache, particularly when sitting or standing Diet during post partum Caring breast while breast feeding Fundal Massage Perineum and Vaginal Care Pain Management: explain the non- medicinal ways of easing pain, such as applying warmth to the abdomen to help soothe after pains. Activities contribute to or prevent constipation. If non immune for rubella educate for rubella immunization SECOND VISIT (4-6 weeks) HISTORY Follow the guideline of ROUTINE POST PARTUM CARE (After 2hrs till 6hrs) CONTINOUS POST PARTUM ASSESSMENT follow the guideline of (After 2hrs till 6hrs) MEDICATION Follow the guideline of ROUTINE POST PARTUM CARE (After 2hrs till 6hrs) VACCINATION Follow the guideline of ROUTINE POST PARTUM CARE (After 2hrs till 6hrs) HEALTH EDUCATION Follow the guideline of ROUTINE POST PARTUM CARE (After 2hrs till 6 hrs) Postpartum Discharge Plan and complete all necessary assessment and care as per hospital policy by consider maternal and infant health and financial status. HISTORY Review of the womans physical, emotional and social well-being at taking in account the routine examinations Counsel mother family on baby care. ASSESSMENT OR EXAMINATION Follow the guideline of ROUTINE POST PARTUM CARE (After 2hrs till 6hrs) HEALTH EDUCATION Explain all take home medication with their effects and side effects. Allow them to resolve their queries. Educate mother about danger signs, personal hygiene, perineal care, postpartum exercises, follow-up visit baby care, baby mother immunization, breast feeding, Postpartum COMPLICATION MANAGEMENT essentc Hypertension during postnatal period Continue to assess patients for signs and symptoms or worsening of preeclampsia in the postpartum period. For postpartum patients on magnesium sulfate: In general the magnesium sulfate is continued for 24 hours postpartum Strict IO in the initial 24 hours postpartum Evaluation between 4 and 8 hours postpartum for vital signs especially BP, IO, signs of magnesium toxicity, evaluation for further information Refer: World Health Organization, International Confederation of Midwifery (ICM) (2008). Midwifery education modules second edition Managing Eclampsia Available: http://whqlibdoc.who.int/publications/2008 Baby Blues/ Post Partum Depression Definition: A transient period of depression that occurs during the first week or two after birth Causes: hormonal changes, fatigue Sign and symptoms: mood swings, anger, weepiness, anorexia, insomnia Intervention Usually will resolve naturally Should receive social support Needs plenty of rest Anemia (Refer PHRplus/Albania (2005) Toolkits for Strengthening Primary Health Care Clinical Practice Guideline for Family Doctors; Quick References Partners for Health Reforms, USAID) Available: http://www.who.int/management/ToolkitsforStrengtheningPHCAlbaniaPHC.pdf Postpartum Hemorrhage Refer: World Health Organization, International Confederation of Midwifery (ICM) (2008). Midwifery education modules second edition Managing postpartum hemorrhage Available: http://whqlibdoc.who.int/publications/2008 Puerperal Sepsis Refer: World Health Organization, International Confederation of Midwifery (ICM) (2008). Midwifery education modules second edition Managing Puerperal Sepsis Available: http://whqlibdoc.who.int/publications/2008 Diabetes in postpartum period Refer: World Health Organization Reproductive Health AND Research (2005). A pocket guide for essential practice Sexually Transmitted and Other Reproductive Tract Infections integrating STI/RTI, HIV Care for Reproductive Health
Sunday, August 4, 2019
Explore 2 episodes in the novel ââ¬ËHeroesââ¬â¢ which you find most dramatic :: English Literature
Explore 2 episodes in the novel ââ¬ËHeroesââ¬â¢ which you find most dramatic and interesting. The novel Heroes was written by a great popular author called Robert Cormier as it shotrlisted for The Carnegie Medal in 1999. Robert Cormier started his career as a journalist as it wasnââ¬â¢t shortly after he had published his first work of fiction when he was only 20 years of age. He was a controversial author who regarded glossing over the harsh realities of life, however disturbing as a betrayed of his youth readers. He lived in New England, USA and died in year 2000. This novel shows the realties of war and what sort of damage and injuries you could receive when you join the war. This novel has three main characters called Francis Joseph Cassavant, Larry LaSalle and Nicole Renard. From the title of this novel ââ¬ËHeroesââ¬â¢ it instantaneously makes the reader think that this book will be about someone who is brave as he would help others. Robert Cormier has fantastically tried to build the major features of the novel with terrible, tragic and romantic events. Francis Cassavant was only six years old when his mother died as he was then brought up by his uncle in Frenchtown. When he was young he studied grade 7 as he then met a new comer in town called Nicole Renard and fell in love with her. He soon became friends with her as they then got closer to each other. Francis was then living in a romantic dream world with Nicole but it soon changed as Larry LaSalle stepped in town. As the novel starts we come across Francis Cassavant telling the reader his terrible facial injuries that he has received during the war. We know this because in the book at chapter one in the starting it says ââ¬Ëââ¬â¢my name is Francis Joseph Cassavant and I have just returned to Frenchtown in Monument and the war is over and I have no faceââ¬â¢Ã¢â¬â¢. The author included this right at the beginning of the novel to show that this incident has already happened as in past and the author also included this to show what remains Francis has got after the war and what terrible injuries people can suffer in a war. From this sentence at the start it makes the reader straight away think that Francis had suffered terrible injures to his face during the war as he doesnââ¬â¢t have much left of his face. The two Incidents that happened in the novel that I think revealed a lot about Larry LaSalle and where the most dramatic and interesting are when Larry LaSalle decides to join the war as he wants the
Saturday, August 3, 2019
A challenge to Materialism Essay -- essays research papers
Cartesian Dualism Challenged à à à à à In this paper, I will examine the issues of individuation and identity in Descartesââ¬â¢ philosophy of mind-body dualism. I will begin by addressing the framework of Cartesian dualism. Then I will examine the problems of individuation and identity as they relate to Descartes. Hopefully, after explaining Descartesââ¬â¢ reasoning and subsequently offering my response, I can show with some degree of confidence that the issues of individuation and identity offer a challenge to the Cartesiansââ¬â¢ premise of mind-body dualism. Before diving into a critical examination of these two issues, it would be wise to first discuss the basis of Descartesââ¬â¢ philosophy. Descartes begins his discussion of mind by first disregarding everything that he can call into doubt. After this mental cleansing, Descartes is left only with the maxim that ââ¬ËI cannot doubt that I am doubting.ââ¬â¢ From this conclusion, Descartes states that some entity must be doing this doubting, and claims that this entity is his mind. The Cartesian mind has only one property: thinking. Consequently, Descartes establishes a distinction between mind and body. The two share no characteristics, as the body does not indulge in thinking, the mindââ¬â¢s solitary function. Further, mind and body are independent of each other; mind can exist even in the absence of body. At the same time, Descartes does not doubt that ââ¬Å"the mind begins to think as soon as it is implanted in the body of an infant.â⬠Yet the mind does not need the b ody to engage in introspection, the action of thinking about thinking. Only introspection is immune from illusion, confusion, or doubt. Information about the world outside of mind is prone to these hazards. We cannot conclude with certainty that other minds exist. Thus, the Cartesian is left to what I would dub a lonely existence: ââ¬Å"Even if [a Cartesian] prefers to believe that to other human bodies there are harnessed minds not unlike his own, he cannot claim to be able to discover their individual characteristics. Absolute solitude is on this showing the ineluctable destiny of the soul. Only our bodies can meet.â⬠Now I will critically examine Descartesââ¬â¢ mind-body philosophy by addressing the issues of individuation and identity. First, I need to be clear about the issues I am addressing. In order to fully understand the problem of individuation, we nee... ...owed in my earlier example, consider bodies the same. Strawson argues that even if a Cartesian claims to be directly experiencing his mind through introspection and therefore has no need of explaining the identity of his mind, he still cannot rule out the possibility that a thousand different minds may occupy him during the next moment. As with individuation, Strawson and his fellow anti-Cartesians can correctly identify minds in the same manner that I identified myself as the same girl I was 9 years ago. Those operating under Descartesââ¬â¢ philosophy cannot identify the same mind over time, and consequently cannot speak ââ¬Å"coherentlyâ⬠(as Strawson puts it) about mind. à à à à à Using Strawsonââ¬â¢s analysis of Descartes as a guide, I have attempted to demonstrate how two issuesââ¬âindividuation and identityââ¬âthreaten to dismantle Descartesââ¬â¢ philosophy of mind-body dualism. I have stood behind the anti-Cartesian argument that in order to associate one mind with one bodyââ¬âwhich Strawson claims is a vital principle to both Cartesians and anti-Cartesiansââ¬âwe must think of mind as something dependent on a person and not as something separate altogether, as Descartes would argue.
Essay --
Like many other topics, organic food brings up many controversial opinions. A new study out of Stanford University showed how organic fruits and vegetables are the same as conventionally grown products by countering their nutrients intake. Their study included humans that were tested between two days to two years. In the end of their study they concluded that organic goods are no more nutritious than lowly conventional foods. Also, when it comes to meats and dairy production, they claim that they didnââ¬â¢t find any apparent health advantages. To end up with this conclusion, the specialists made thousands of research that included 17 studies of the population that consume organic and non-organic foods in their diet and 223 studies that contain comparisons between the nutrients levels, pesticide, hormones, and bacterial contamination in different organic and non-organic products ( vegetables, fruits, milk, and meats). They strengthen their theory by saying that no long-term studies showed any health difference between people that consume organic foods versus people that eat non-organic products. But still, they said half-heartedly that they found in organic food more phosphorus than in conventionally grown food and higher levels of pesticides in non-organic products. But they quickly covered this by saying that the ââ¬Å"pesticide levels were always within health regulations and below the dangerous levelsâ⬠(USDA). In the other hand, in the last few years, many studies have been confirmed that organic food is more nutritious than non-organic. According to Crinnion, the mineral and vitamin content in organic products were discussed in earlier studies, while recent studies looked at pesticides and hormones levels. For example, Lairon reported ... ...n). Secondly, sometimes natural hormones are metabolized by the body but the synthetic ones are not. In fact, synthetic hormones act as toxins in the body and can be difficult to get out of your system (U.S Drug and Food Administration). One of the main side effects of synthetic hormones (rBGH and steroid hormone) is weigh gain, especially around the abdomen, hips and thighs. Other major health risks of steroid and rBGH hormones have been correlated with increased risk of many cancers, heart disease and strokes. Simply choosing organic meat and dairy products can help avoid the health risks associated with hormone treated foods including weight gain and obesity. Also, because these steroids and antibiotics are not fully broken down and enter the environment fully intact through waste water and run off choosing organic foods is a good choice for the environment, too.
Friday, August 2, 2019
Analysis of Comprehensive Annual Financial Report Essay
Abstract Comprehensive Annual Financial Report (CAFR) is a report used by cities, and local governments to provide the public with their financial records each year, while adhering to government accounting standards board (GASB) guidelines. The report presents a comprehensive picture of the reporting entityââ¬â¢s financial condition, it provides how funds are spent and allocated throughout the year. Introduction I will be covering the Carlsbad CAFR for year ended 2011. The Beautiful city of Carlsbad is located along the coast of southern California. Carlsbad is known for its beautiful beaches, and lagoons which cover 1,000 Acres of nature preserves and hiking trails. Its history dates back to 1700, before becoming part of the United States, it was a territory of Spain and then Mexico, the shoreline of Carlsbadââ¬â¢s coastal lagoon was home to the indigenous Luiseno and Diegueà ±os Indians for centuries before the arrival ofà the Spaniards (City of Carlsbad, n.d.). The current population of the city is approximately 107,000 residents; total area is 42 Sq. Miles (City of Carlsbad, n.d). The cities top business consists of hospitality, life science, sporting goods and recreation, and telecommunications. The city provides a wide range of services to residents such as; police, fire, infrastructure, and general administration, the CAFR provides detailed information about how these services are funded, and the type of the governmental funds allocated for these services. The city exhibits accountability and honesty by sharing the CAFR with its residents, in turn this builds trust in the residents toward their city, trust in that their hard earn money is being used in the appropriate services, and these funds are put back in to the maintenance and development of their communities. I will be presenting an analysis of Carlsbadââ¬â¢s comprehensive annual financial report for year ended 2011. The report consists of three sections that are introductory, financial, and statistical. Introductory Analysis The introductory for the city Carlsbadââ¬â¢s CAFR begins with a five-year vision statement, it is general vision statement, I find this very encouraging, and reassuring to present it before going into depth with the report. It includes the cityââ¬â¢s economic goal, programs, policies, and decisions to be implemented by the cityââ¬â¢s officials; it also lists the type of leadership, the open government policy, and they type of environmental services and how they are managed. Then one can find the Letter of Transmittal presented by the cityââ¬â¢s finance department, addressed to the mayor, city council and citizens of Carlsbad. The letter is to explain why the CAFR is prepared, what is included in the CAFR, the guidelines followed such as Generally Accepted Accounting Principles (GAAP) and that GASB requirements were preserved in the report; the finance department received an auditing from the independent auditing firm Mayer Hoffman McCann, they also included where the resu lts of the auditing can be located which I will cover in the financial analysis later on. In addition the letter offers an audited governments internal control and compliance with legal requirements were in place. The letter also includes a profile of the city, stating the population, geographical location of the city, a section about the city ofà Carlsbad community vision, budget process that explains priority projects for the city, and budgetary controls. Followed by factors affecting financial condition, in this section there are Economic profile, long term financial planning, and cash management. Economic profile covers economic strengths and weakness of the city, the city shows improvement in most of its General fund revenues, and is expecting to increase by $ 2.3 Million or 2.1 percent in fiscal year 2011-12, also weakness in residential housing market affected by property tax and 0.2 percent decrease is anticipated in coming year (City of Carlsbad, n.d.) One of the leading factors to the economic crisis in the United States was the housing market, this had affected Carlsbad negatively, house prices fell like many cities in the country, 8 percent in Carlsbad compare to last year, and the following is a chart showing the trend in housing prices in the city (City of Carlsbad, n.d.) Long term financial planning is states that it is the Cityââ¬â¢s Councilââ¬â¢s goal to ensure that they city remains in good financial health, and the city has taken a number of steps to attain this goal, setting forth Growth Management Plan, the plan was adopted by the citizens, the plan ensures that all the necessary public facilities are either constructed along with development or that a financing plan is in place to pay for the facilities prior to the development of the property ,to ensure this plan is effective, an Infrastructure Replacement Fund was created, this fund sets aside money on a yearly basis for major maintenance and replacement of its infrastructure(City of Carlsbad, n.d.). The creation of this fun is a brilliant idea, so when the time come to make the necessary improvement the city would have the money ready, and it would not have to transfer money from other governmental funds. As the economy expected to slowly recover, and provide to support to the largest aspect of our economy, the housing market. The General fund revenue will continue to cover the ongoing cost as seen in the following graph (City of Carlsbad, n.d). The last part of the letter was informative about cash management, major initiatives and projects. The cash management section covers the investment programs, its procedures as well as its objectives. The major initiativesà and projects section goes in to detail about the upcoming projects, it also provides developments and the maintenance of these projects that are designed to strengthen and improve the community. Followed by the letter of transmittal are the Awards and acknowledgments, the government finance officers association of the United States and Canada (GFOA) awarded the city of Carlsbad the certificate of achievement for excellence in financial reporting to the city of Carlsbad for its CAFR. (City of Carlsbad, n.d.). A webpage called Carlsbadistan which is dedicated to new, events, and all things Carlsbad, stated that city of Carlsbad had been awarded for the 11th time the GFOA during 2009, with this CAFR dating June, 30 2011, this award would be the 12th award received by the city. The Introductory section concludes with a list of the cityââ¬â¢s elected officials, leadership team, chairpersons, commissions and boards, and finally an organization chart of electorate. I found the introductory section and the information presented to be very well put, educational, easy to read and follow, the statistical numbers presented in the economic section, the cash management and investments were informative. This city has earned the 12th GFOA awards received, because they simplified yet very complex information that is presented year after year in the CAFR. Financial Analysis The financial section of the CAFR for the city of Carlsbad lists and analyzes the components of financial information for the city, which helps the reader understand the financial condition of the city for the year ended and the projected budgetary for the following year. This section includes Independent Auditorsââ¬â¢ report, Managementââ¬â¢s Discussion and Analysis (MD&A), and financial analysis of the cityââ¬â¢s funds. The Independent Auditorsââ¬â¢ report main purpose is to examine the financial information presented in the cityââ¬â¢s financial statements, the independent auditors concluded the cityââ¬â¢s governmental activities, business-type activities, and each major fund was represented in a fair matter, also in compliance with generally accepted accounting principles as of June 30, 2011. MD&A part includes an overview of financial statements, with a chart of the statements, it is informative about the type of financial statements such as Government-Wide fina ncial statements (ââ¬Å"which are intended to provideà aggregated overview of a governmentââ¬â¢s net assets and changes in net assetsâ⬠) (Wilson, E.R., Reck, J.L., & Kattelus), and fund financial statements, I thought it breaks down and simplifies the purpose of these statements in financial reporting. Particularly in the Changes in net assets, this has general overview revenues and expenses from 2010-2011, with 11.5% decline from previous year, 2011 revenue is 217.2 (Governmental activities 152.4 and Business-type activities), while expenses 26.1 had an increase of 1.4 %( Governmental activities 21.8 and Business activities 4.3). The chart for sources of revenue can be found in this section, the following are the sources of revenue for fiscal year 2010-2011 amounted to $217.2 Million, the breakdown was as followed: Contributions from property owners 11%, property taxes 26%, income from property & investments 5%, other taxes 4%, sales taxes 4% federal aid 4%, and finally the biggest contributor to revenue was charges for services 31%(City of Carlsbad, n.d.) The following is an overview of the Governmental and Business- type activities on page 25. Governmental activities had an increase in net assets of $21.8 Million, the increase was generated by total revenues of governmental activities of $ 152.2 Million ( $42.7 million in program revenues and $109.5 million in general revenues) offset by $130.3 million in total costs of governmental activities and $ 135,000 transfer to the solid waste fun ( City of Carlsbad, n.d.) And for those who are visual learner like me, here is the visual aid to show the breakdown of the Governmental activities program revenues and expenses (City of Carlsbad, n.d.) Business-type Activities components are water, golf course, wastewater, and solid waste, for these program revenues totaled $56.5 million for the year, and functional expenses $60.8 million(City of Carlsbad, n.d.). Financial Analysis of the cityââ¬â¢s funds provides information regarding Governmental funds and Proprietary funds. Governmental funds are near-term, inflows, outflows and balances of spendable resources that are essential for assessing the cityââ¬â¢s financing requirements. Under the Governmental funds one can find the General fund statement of revenue, expenditures, and changes in fund balance, the cityââ¬â¢s revenue and expenditure for 2011 were as followed; Revenues saw an increase of 2.6% from previous year, total $111.6 Million, largest element of the revenue was taxes at $95.5 Million. Whereasà Expenditures largest element was public safety $44.2 Million, total expenses were 102.1 an there was an increase 1.0%. Ending fund balance in the statement was $13 0.4Million (City of Carlsbad, n.d.). As for the purpose Proprietary Funds in addition to operating revenues and expenses, is to provide short and long term financial information about the cityââ¬â¢s Business-type activities, the operating revenues were $35.1 Million which exceeded operating expenses that were $747,000, this increase was due to the increase in water sales revenue to rates (City of Carlsbad, n.d.). This increase has a bitter sweet side to it, in one hand in revenue is a sign that the city is doing great under light of this depressive economy, on the other hand citizens of this could use a break from these increasing rates. Before moving on to the statements the city listed the contact information for the cityââ¬â¢s financial management for questions about CAFR. Notes to financial Statements begin on page 59 of the report, it includes when the city was incorporated, a description and scopes of the reporting entity which have several components, I consider it a great way of presenting a conclusion for the report, it presents some of the information presents earlier in the report, such as Governmental wide and fund financial statements, the notes states why they reported and how they were reported. Also lists the type of the governmental funds included in the report such as general funds, and redevelopment debt service funds, as a reader I appreciated how each of these funds were defined and actually listed. In addition a list of the enterprise fund were introduced in this section, describing what they are for example Carlsbad municipal water district, golf course, waste water, and so on, and where are those funds allocated. Financial Standing Overview of the cityââ¬â¢s financing over the past 10 fiscal years shows that the city has been doing great, and is experiencing a growth considering the tough economic situation the country has been facing, looking at the total net assets supports that growth. In 2002, city of Carlsbad had $740,000 in total net assets, while in 2011 the total net assets were $17Million (Carlsbad CAFR 2011, 120) I think one of the main reasons the economy in this city is holding up relatively well, is due to the housing market, the city location is the main factor why a lot of home buyers gravitate towardsà it. Conclusion The CAFR for the city of Carlsbad was exceptionally interesting, informative, and easy to read and follow. Now wonder this city has earned the GFOA for consecutive 12 years. The introductory, financial and statistical sections had graphs and charts to explain and show how funds for this city was spent, which more so help the visual learners in the public to grasp the complicated accounting components of the report. References 1- The city of Carlsbad CAFR webpage http://www.carlsbadca.gov/services/departments/finance/Documents/2011%20CAFR.pdf 2- Carlsbadistan web page http://www.carlsbadistan.com/?p=5623 3- Accounting for Governmental and Nonprofit Entities(15th edition) 4- APA Reference Guide http://datel200.nu.edu/web/documents/APA.pdf
Thursday, August 1, 2019
Absorbant Mind Essay
Absorbent mind is defined as the first plane of development where the child has the capability to absorb large amounts of information about his/her environment through his/her senses. The absorbent mind is a universal characteristic of young children. It is unique to the first six years of life. The absorbent mind works unconsciously which motivates the child to seek out new experiences in the environment. It records these experiences in exact details like images that stay with the child for the rest of his/her life. Childââ¬â¢s mind simply records what it is exposed to. This is in contrast to the adult brain that stores things more like a painter, consciously choosing what details to include or omit. The adult mind only remembers what it notices or considers important. Dr. Montessori believed that much of the development & formation of a personââ¬â¢s intelligence is from birth to the age of six. Young childrenââ¬â¢s mind ââ¬Å"absorbâ⬠information quickly, which enables them to develop patterns for learning and problem solving that will continue to grow throughout their life. At such a young age, this learning is without effort. Montessori saw the absorbent mind in two phases. During the first phase, from birth to three years old, the young child unknowingly or unconsciously acquires his basic abilities. She called it the period of unconscious creation or the unconscious absorbent mind. The childââ¬â¢s work during this period is to become independent from the adult for his basic human functions. By about three years old, he moves into the next phase of the absorbent mind, which Montessori called the period of conscious work or the conscious absorbent mind. During this period, the childââ¬â¢s mathematical mind compels him to perfect in himself that which is now there. His fundamental task during this phase is freedom. Examples of a childââ¬â¢s absorbent mind are language skills, motor skills & social skills. Best example in my opinion, would be childââ¬â¢s learning mother tongue. We set no lessons for our children to teach them how to talk but, by just listening & watching adultââ¬â¢s talk, they gradually learn to speak. By only watching us, as adults, they learn how to act to get our attention and in advanced steps even they get to know expectations of how the world will treat them. In Montessori classrooms the prepared environment allows children to learn more aspects of real life. For example, the Practical life subject, allows children to not also improve their motor skills but also to behave themselves, to take care of their environment and to treat others. Prepared environment along with the childrenââ¬â¢s absorbent mind enables them to develop patterns for learning and problem solving that will continue to grow throughout their life.
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