Financial Reporting, Leasers Essay Example | Topics and Well Written Essays - 1500 words

Financial Reporting, Leasers - Essay Example In an operating lease, lease payments are recognized as an expense on a straight-line basis over the lease term unless another systematic basis is more representative of the time-pattern of the entity's benefit. In the case of a finance lease, the lessee recognizes the lease as assets and liabilities in their financial statements at an amount equal to the fair value of the leased property. If the amount is lower, then at the present value of the minimum lease payments, each calculated at the start of the lease. When calculating the present value of the minimum lease payments, the discount rate used is the interest rate implicit in the lease. If this is not practicable to determine, then the lessee's incremental borrowing rate is used. All initial costs of the lessee are capitalized to the asset amount recognized. Minimum lease payments are apportioned between finance charge and the reduction of the outstanding principal liability. The finance charge is set in such a way that it produces a constant rate of interest on the outstanding balance of the liability. Lessors present assets subject to operating leases in their balance sheets according to the nature of the asset. Lease income from operating leases is recognized in income on a straight-line basis over the whole lease term, unless another systematic basis is more representative of the time-pattern of the entity's benefit. ... Treatment in the book of lessors Operating Leases Lessors present assets subject to operating leases in their balance sheets according to the nature of the asset. Lease income from operating leases is recognized in income on a straight-line basis over the whole lease term, unless another systematic basis is more representative of the time-pattern of the entity's benefit. Initial direct costs incurred by lessors in negotiating and arranging an operating lease is to be added to the carrying amount of the leased asset and recognized as an expense over the lease term on the same basis as the lease income. According to paragraph 56 of the incumbent IAS 17 Leases, Lessors shall, in addition to meeting the requirements of IFRS 7, disclose the following for operating leases: The future minimum lease payments under non-cancellable operating leases in the aggregate and for each of the following periods: 1. Not later than one year; 2. Later than one year and not later than five years; 3. Later than five years. Finance Leases For initial recognition, lessors recognize their assets held under a finance lease in their balance sheets and present them as receivable at an amount equal to the net investment in the lease. The recognition of finance income is to be based on a pattern reflecting a constant periodic rate of return on the lessor's net investment in the finance lease. Analysis Now, the above introductory information should put us in a position so as to judge the effect of the proposed changes in the IAS against the benchmark incumbent IAS 17 Leases. Disadvantages The proposed changes in the IAS would render the operating lease to be treated in the same way as a finance lease. For the

A Dangerous Method Essay Example for Free

A Dangerous Method Essay David Cronenbergs latest film, A Dangerous Method, recounts the relationship between two psychiatry pioneers, Sigmund Freud and Carl Jung, in the early part of the 20th century. Michael Fassbender as Jung, Viggo Mortensen as Freud, and Keira Knightley as Jung’s patient and future psychoanalyst Sabina Spielrein. Its Jung around whom the story revolves, as a rising young intellect attempting to build on Freuds fledgling theories of psychoanalysis. In Cronenbergs version, we watch as their professional relationship evolves from student-teacher to one more like father-son, before eventually fracturing. Jung has a wife (Sarah Gadon) who spends most of the film either pregnant or lamenting that shes popped out yet another girl. It’s a stable, normal relationship, exactly the type of thing to send a driven man like Jung into the arms of another woman. He can’t help himself, and he has a willing and ready partner in Spielrein. Knightleys Spielrein is a patient of Jungs during this time. See more: Satirical elements in the adventure of Huckleberry Finn essay With Spielrein’s committal and therapy sessions with Jung, she states, â€Å"I’m vile, filthy, corrupt! †, after admitting she found her father’s sexual and physical abuse arousing. The complexity of the situation is demonstrated by her academic and personal development. After an unusual on-off affair with Jung, whose disagreements with Freud are presented simultaneously, But its her romantic relationship with her mentor, in addition to varied professional differences, that Cronenberg tells us is at the center of Jungs falling-out with Freud. There are reasons that doctors shouldn’t sleep with their patients, many of which surface during the course of Jung and Spielrein’s romance. As the relationship breaks down, things are further complicated by the fact that Spielrein is a psychiatric student herself, allowing her to analyze her doctor/lover right back. Spielrein eventually seeks out Freud to be her new analyst, which further poisons the Jung-Freud relationship. Sexuality issues portrayed in this film were the arousal from the beatings from her father and the affair that Spielrein was having with Jung. The beatings she first remembered started when she was four years old. Her father told her to go to this little room, then told her to take off her clothes, he then beat her. After the beating she then wet herself, and her father then beat her again for wetting. This excited her very much. After that every time she got sent to that room she got excited, then even more excited after her father beat her. She would instantly have to go masturbate after the beatings. After a little time it wasn’t just the beating that got her aroused, it was any kind of embarrassment. The more embarrassing the more excited she would become. One instance in the movie Spielrein dropped her coat on the ground, Jung picked it up and started hitting it with his cane to get the dirt off of it and she instantly needed to go back to her room because she was so excited that she needed to masturbate. The affair with Jung was of course inappropriate in many ways, but for Jung I saw it as a way to keep his life exciting. His wife always seemed to be pregnant and very low key and having the extra woman on the side kept him going. Not that it makes it okay, especially since it was clients that he was sleeping with. Even after Jung put a stop to the relationship with Spielrein, later when she came back to talk about her dissertation they then had another intimate encounter. The more Jung spoke with her, the more they explored her past with her father, and this gave Jung a better understanding of what things made her more aroused then others. At one point in the movie Spielrein is asked about her troubles sleeping at night. She explains that she feels like something is in bed with her and it felt slimy on her back. Jung then asked if she was naked, and her response was yes. He then asked if she was masturbating, and her response again was yes. This told him it wasn’t all her imagination it was also parts of her arousal while masturbating. I loved this film, I have now watched it three times. It shows how sometimes peoples pasts can really affect their daily life with something such as embarrassment, or being beaten as a child. It was very eye opening to me to see how easily Jung started sleeping with his clients, and how his wife just didn’t say much at all about the affairs. Almost like if she didn’t say anything then it didn’t make it real. The first time watching this movie I found myself on the edge of my seat, waiting to see what was going to happen next, and how they were going to deal with her outbursts and situations. I think this movie would be great for awareness, because it seemed so easy for them to go into a relationship, but really it is very wrong to become emotionally attached to a client, let alone sleep with them. I know this movie probably isn’t quite for everyone, but going into a human services field I think it would be a great movie to show in one of the many classes that regards to client and helper relationships. I found it intriguing and informational and I love building my knowledge when it comes to situations with helpers and clients.

Equity and PFI Strategies in the NHS

Equity and PFI Strategies in the NHS A) Equity NHS hospitals acquire some finance from the private sector and many patients use private health insurance to gain access to treatment; a two tier health care system is emerging (Browne, 2002). From the time the NHS began there has been concern about inequalities in health care. The Black report (1980) looked further at this and the Department of health report â€Å"Saving lives† (1999) rates the importance of equity highly. Equity can conflict with efficiency (Wagstaff, 1991). Sassi (2001) explains that mechanisms of achieving equity are unclear especially when there is the conflict with efficiency. Sassi (2001a) found that for cervical cancer screening, renal transplantation, and neonatal screening for sickle cell disease there was no consistency between NHS policies and equitable principles. Social class has an influence on the incidence and the survivability of many malignancies (Brown, 1997) but despite this fact in the cervical screening program the women most at risk were the least likely to get screened (National Audit Office, 1998). The monetary incentives to achieve screening targets by general practitioners did not address this problem. There are also morally related benefits such as respect for the individual and respect for autonomy that need to be considered. Although â€Å"there should be equal access to health care within the NHS based on equal need† (Davey, 1993) the advent of prescription charges and the extent of the exclusions of dental treatment and of optician services from the NHS (New, 1996) and particularly the exclusion of the bulk of infertility treatment negates this principle. Whilst the prescription charges and optical and dental charges do not, in general, mean that the patient’s need is not met (since the inherent means testing excludes those who are likely to be able to pay themselves) the fertility treatment issue is quite different. Whilst allocation by index of social deprivation or by ethnicity may be a requirement this may conflict with allocation by clinical need. The important question is whether there is equal treatment for equal need. Since those who are poorer in financial terms have the greatest health care needs in addressing the question it becomes apparent that those individuals who are poorer should have an appropriate resource allocation for health care. The system of resource allocation is slightly â€Å"pro poor† (Propper, 2001). The lowest 25% of the population economically do get 25% of the funding (the financial groups were standardised for equality of health care need). Equity in resource allocation does not however mean equity in terms of health actually achieved. The question is whether there is effectiveness of this allocation. Inequalities in health persist across social boundaries (Acheson report, 1988). Propper (2001) analysed â€Å"equal treatment for equal need† accordin g to whether those of equal clinical need but of differing financial means actually had equal treatment. The issue to address is whether there is equal access to healthcare, so this goes a step forward from just equal funding. Interestingly Propper (2001) finds little effect by age. The higher health care expenditure with increased age was generally in the last few months of life regardless of age. There is not currently a fair distribution of health care provision across multi ethnic groups (Erens, 2001). Whether affirmative action policies would assist in a more equitable distribution awaits further evaluation (Sassi, 2004). The Department of Health’s â€Å"Tackling health inequalities† (2003) places much emphasis on targeting racial groups for enhanced care. Health care targeting of ethnic minority groups with greater health care needs has begun to show some evidence of improved outcome (Arblaster, 1996). Health authority funding has tended to be overly weighted according to age distribution (Judge, 1994). Judge (1994) calls for a â€Å"unified weighted capitation system†. Coordination is a problem. Budgetary allocation may be partly determined on the previous year’s spending. Mechanisms of altering care according to need have often not assessed how this might be achieved (Majeed, 1994). Those individuals with the greatest health care needs include young children, the elderly, people living in areas of social deprivation and people from ethnic minority groups (Majeed, 1994). However it is these groups of the greatest need who have general practitioners with the greatest primary care work load (Balarajan, 1992). People from ethnic minorities and those living in areas of social deprivation have the lowest uptakes of immunisation (Baker, 11991). There is a fundamental need still for the equal need – equal access equation and despite the difficulties of trying to achieve a balance (which may be viewed over pessimistically, Doyal, 1997) it remains a worthwhile objective. References Acheson Report. Independent inquiry into inequalities in health report. 1998 Department of Health London: The stationary office. Arblaster L Lambert M Entwistle V et al 1996 A systematic review of the effectiveness of health service interventions aimed at reducing inequalities in health. J Health Serv Res Policy 1: 93-103. Baker D Klein R 1991 Explaining outputs of primary health care: population and practice factors. BMJ303:225-9. Balarajan R Yuen P Machin D 1992 Deprivation and general practitioner workload. BMJ 304:529-34. The Black report 1980 Department of Health and Social Services. Inequalities in health: the Black report. London: DHSS Brown J Harding S Bethune A et al 1997 Incidence of Health of the Nation cancers by social class. Population Trends 90: 40-47 Browne A and Young M 2002 A sick NHS: the diagnosis. The observer Special Reports Sunday April 7, 2002 Davey B, Popay, J. Dilemmas in health care. Buckingham: Open University Press, 1993:27-42. Doyle L 1997 Rationing within the NHS should be explicit: the care for BMJ 314:1114-1118 Erens B Primatesta P Prior G 2001 Health survey for England 1999: the health of minority ethnic groups. London: Stationery Office. Judge K Mays N1994 Equity in the NHS Allocating resources for health and social care in England BMJ 308:1363-6 Majeed FA N Chaturvedi N R Reading R 1994 Equity in the NHS Monitoring and promoting equity in primary and secondary care BMJ 308:1426-29 National Audit Office 1998 The performance of the NHS cervical screening programme in England. London: Stationery Office. New B 1996 The rationing agenda in the NHS BMJ 312:1593-1601 Propper C 2001 Expenditure on Health Care in the UK: A review of the issues. CMPO Working Paper Series No. 01/030 Available on http://www.bris.ac.uk/cmpo/workingpapers/wp30.pdf Accessed 1 May 2006. Sassi F Archard L Le Grand J 2001aEquity and the economic evaluation of health care. Health Technol Assess 5(3). Sassi F Carrier J Weinberg J 2004 Affirmative action: the lessons for health care BMJ328:1213-1214 Saving lives: our healthier nation 1999 Department of Health. London: Stationery Office Tackling health inequalities. A programme for action. 2003 Department of Health. London: DoH, 2003. Wagstaff A 1991 QALYs and the equity-efficiency trade-off. J Health Econ 10: 21-41 B) Private Finance Initiative (PFI) PFI is a partnership between the NHS and a private company. It is increasingly used to purchase a new hospital building. Instead of a capital payment being made revenue payments are made over a number of years. Advantages of PFI Many hospital buildings are extremely old and are clearly no longer suitable for their purpose. The buildings hamper the introduction of new technologies and new ways of working. Costs of new buildings are prohibitively high. The PFI arrangement enables a new building to go ahead where otherwise the opportunity to rebuild would not have arisen at all. PFI certainly overcomes the difficulties that would ensue from a rise in taxes to achieve new hospital builds which would be very unpopular with the public and would be difficult to provide equitably. The PFI does achieve a building with the minimal of public spending at least in the short term. The view of Government is that PFI allows money to be spent on equipment rather than buildings (Ferriman, 1999). There is an argument that PFI is only a procurement issue and other procurement processes are not without problems (McGinty, 2000). The blame laid on PFI may have occurred with alternative means of funding the building of a new hospital. Under the PFI scheme there is a clear incentive, once agreement has been reached, to commence and complete the building work. The private company has a financial interest to see completion to a satisfactory standard. The advantage here for the healthcare provider is that the scheme will complete quickly. There is an ongoing interest in the building by the building and finance companies and this may work to the benefit of the health care provider. Disadvantages of PFI The cost may increase once the building work has begun and this may lead to cost containment negotiations resulting in a decreased number of beds or result in other cutting of health care services. Smith (1999) finds where there is PFI there is an increase in the number of private beds to help to finance the project. This may arise as a choice to increase the revenue from private work as opposed to cutting the number of beds in the new build. The PFI scheme does not really take into consideration the fact that an increasing amount of health care previously provided in hospitals is now done in the community and investment is now in â€Å"services not beds† (McCloskey, 2000). A view, though not universal, (Smith, 1999) is that with PFI the planning is done in the private sector and is therefore not so readily visible. There is increasing evidence that PFI is costing more than the costs of using public money (Pollock, 1997). â€Å"Private capital is always more expensive than public capital† (Smith, 1999). The cost through PFI of construction plus financing costs is 18-60% higher than the building costs (Gaffney, 1999). This is a worrying aspect. It is likely the deficit will be met by cutting costs in the service (Gaffney, 1999). Gaffney (1999) argues comparisons prior to approval of PFI schemes use comparisons with public sector building that involve â€Å"discounting† of costs and adjustments to reflect â€Å"risk transfer† in its appraisal methodology which biases towards approval of PFI. The discounted cash flow analysis makes the PFI look better value than it actually is. Such discounting is appropriate for the private sector where it is useful to maximise profits. Its value in health care where there is not the aim to profit is therefore suspect. The level of concern about PFI has reached the level where the British Medical Association opposes the scheme and wishes the public to be informed of the anticipated long term repercussions and that there be an audit of present such schemes (Beecham, 2002). There is some evidence that PFI is now becoming less popular with private companies (O’Dowd, 2005). There is a concern that some feel that purely because the private sector is involved the procedure must be wrong. It is not the partnership with the private sector that is wrong but the lack of a credible system of achieving an appropriate balance between the financial rewards to the investor and the value for money of the health care provider. If the scales tip the way many fear they will there will be a very serious financial drain on the health service. The Government has now become concerned about the cost implications of PFI and is presently delaying further PFI plans whilst investigating the issue further (O’Dowd, 2006). References Beecham L 2002 PFI schemes should be vigorously opposed BMJ 325:66 Ferriman A 1999 Dobson defends use of the PFI for hospital building BMJ 319:275 Gaffney D, Pollock AM, Price D et al 1999PFI in the NHSis there an economic case? BMJ 319:116-9 McCloskey B Deakin M 2000 Series did not address real planning issues BMJ 320:250 McGinty F 2000 Partnership between private and NHS is not necessarily wrong BMJ 320:250 O’Dowd A 2005 Private sector is losing interest in PFI projects BMJ331:1042 O’Dowd A 2006 Three hospital PFI schemes are delayed while government looks at their cost BMJ332:196 Pollock AM Dunnigan M Gaffney D et al 1997 on behalf of the NHS Consultants Association, Radical Statistics Health Group, and the NHS Support Federation. What happens when the private sector plans hospital services for the NHS: three case studies under the private finance initiative. BMJ 1997; 314: 1266-1271 Smith R 1999 PFI: perfidious financial idiocy BMJ ;319:2-3 C) Managing Scarce Resources Clear mismatch been healthcare resources and needs leads to rationing but the actual mechanism of this is unclear. There are important differences between rationing and priority setting/resource allocation (New, 1996). The former denies a service to individuals whereas the latter concerns value judgments in providing services to groups. Rationing only concerns those treatments which are of proven benefit and is not concerned with evaluation of treatment effectiveness (Nice, 1996). There is healthcare rationing within the NHS today and this is not clear or widely acknowledged and therefore is implicit (Coast, 1997). As a result where treatment is denied to individuals the public do not realize this is due to rationing but on the occasions it finds out there is generally public dissatisfaction, sometimes culminating in litigation as with child B (Price, 1996). Arguments against rationing being explicit include the difficultly of creating such a scheme since there are no ethical rules by which to do it Klein, 1993). â€Å"There is no such thing as a correct set of priorities, or even a correct way of setting priorities (House of Commons Health Committee, 1995). Even if it could be done some consider it is unlikely to work not least because those disadvantaged may bring about dispute and disruption leading to a return to an implicit system (Mechanic, 1995). Coast (1997) sees the disutility (dissatisfaction with the poorer clinical outcome where treatment is denied) of explicit rationing as a distinct problem. With explicit rationing the public would be colluding with decision making and would feel responsibility and disutility where treatment is denied. Coast (1997) argues that in an implicit system the doctors will tend to medicalise the decisions not to treat. When there has been explicit rationing there is no evidence of improved decisio n making but reluctance to determine which treatments should be denied (Cohen, 1994; Donaldson, 1994). Arguments in favour of explicit (openly acknowledged) rationing, a view favoured by healthcare policy makers, include; openness and honesty, possibly leading to a more equitable, efficient service, in which the public can influence the rationing process democratically. Doyal (1979) favours explicit rationing and promotes â€Å"evaluat[ion of] the justice or the efficiency of the rationing process,† and considers the inability to face this is in contrast with the moral foundation of the NHS. Doyal (1979) favours rationing according to need (degree of disability) not by disease popularity, or social worth. Incorporation of uniform clinical guidelines might facilitate the process. Points to consider in a rationing process include (New, 1996); Which services are to be rationed What are the objectives of the rationing process What are the ethically acceptable criteria for rationing Who should do the rationing The Rationing Agenda Group’s function is to increase debate on rationing. This body believes rationing and public involvement in the process are essential (New, 1996). There are various methods of rationing, one includes a cost effective analysis, another involves capacity to benefit (New, 1996). Different approaches are used for different needs for instance infertility treatment may be denied entirely. In any explicit rationing process objectives need clarification and here the objectives might include (New,1996) maximising quality adjusted life years or minimising health inequalities by group or area of residence, The decision making process at national level will include formulae for allocation by geographical area and also work in response to national agendas such as Health of the Nation. At local level there will be health care commissioning incorporating decisions about which health care services to purchase for a community. The processes will be subject to pressure from groups such as; pressure groups, complaint mechanisms and statutory bodies such as community health councils and review by the national Audit Office (New, 1996). Even when a rationing criteria is agreed upon the situation remains complex. Rationing by age may be morally wrong and some would advocate its illegality (Rivin, 1999). Age is a major factor in the rationing of renal transplantation (Lewis, 1989) despite the fact that age does not have a good relationship with prognosis (Wolfe, 1999). Sassi (2001) explains the lack of equity principles in the way such decisions are made in the NHS. O’Boyle (2001) auditing rationing secondary care for excision of skin lesions and found poor patient and general practitioner satisfaction with the process and a high rate of re-referrals. The debate as to the degree of openness of the rationing process continues. The problems of rationing are inherent in the process and openness of the process exposes yet more difficult decision making. References Coast J 1997 Rationing within the NHS should be explicit; the case against BMJ 314:1118-1122 Cohen D 1994 Marginal analysis in practice: an alternative to needs assessment for contracting health care. BMJ 309:781-4. Donaldson C 1994 Commentary: possible road to efficiency in the health service. BMJ 309:784-5. Doyal L 1997 Rationing within the NHS should be explicit: the case for BMJ 1114-1118 House of Commons Health Committee 1995 Priority setting in the NHS: purchasing. London: HMSO 57. Klein R 1993 Dimensions of rationing: who should do what? BMJ 307:309-11. Lewis PA Charny M 1989 Which of two individuals do you treat when only their ages are different and you cant treat both? J Med Ethics 1989; 15: 29-32. Mechanic D 1995 Dilemmas in rationing health care services: the case for implicit rationing. BMJ 310:1655-9. New B 1996 The rationing agenda in the NHS BMJ 312:1593-1601 OBoyle Cole R P C 2001 Rationing in the NHS : An audit of outcome and acceptance of restriction criteria for minor operations BMJ323:428-429 Price D 1996 Lessons for health care rationing from the case of child B BMJ 312:167-9. Rivlin M 1999 Should age based rationing of health care be illegal? BMJ319:1379 Sassi F Le Grand J Archard L 2001 Equity versus efficiency: a dilemma for the NHS BMJ323:762-763 Wolfe R Ashby V Milford E et al 1999 Comparison of mortality in all patients on dialysis, patients on dialysis awaiting transplantation, and recipients of a first cadaveric transplant. N Engl J Med 341: 1725-1730

Creation verses Evolution Essay -- essays research papers fc

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  There are many beliefs about how we came to be. There is the religious belief, there is the â€Å"Big Bang† theory, and there is the belief that we evolved from lower life forms. Its hard to say exactly how life came to be and who have the right answer. A person can take one of the two views on the origin of life. Either they believe there is a creator (creationist) or they believe (evolutionist) but with a thorough examination of scientific evidence one must believe that evolution is the basis for our existence.   Ã‚  Ã‚  Ã‚  Ã‚  The idea of creation varies with each of the world’s many religions; not providing creationists with a stable ground to inform on. Creationist’s believe in a supreme creator, who is responsible for the universe and everything natural that it contains. Creationists believe in Genesis to prove that evolutionists’ theories are false. Mostly everyone know the book they refer to The Holy Bible, and in the book of Geneses chapter 2 verse 19 â€Å"and out of the ground the Lord God formed every beast of the field, and every fowl of the air† is what the creationist whole true. Although evolution is seen throughout nature and proven by ancient fossils, they still disagree with the thought. Creationists include a type of evolution as necessary in their studies. This form of evolution is called â€Å"micro-evolution†, or variation within a type of organism occurs. This means that small changes take place like a frog grows web feet to swim b etter. Large-scale change of one type of organism to another is known as â€Å"macro-evolution†; apes changing to humans. Creationists believe this type of evolution is beyond the ability of mutation or natural selection which the evolutionists believe.   Ã‚  Ã‚  Ã‚  Ã‚  Creationists believe that Adam and Eve were the first human beings to walk the planet, and each of us is a descendant of the two. Evolutionist challenge this because Adam and Eve could only be one race but there are several different race of people – in a wide range of colors. There are too many unanswered questions to support the theory of creation but taking the evolutionist point of view can clear things up.   Ã‚  Ã‚  Ã‚  Ã‚  Evolutionists believe in their experiments and sciences to prove the creatio... ...oubts the fact of evolution is adequately clear. We do not need a listing of evidences to demonstrate the fact of evolution no more than we need to demonstrate the existence of mountain rangesâ€Å". (Wysong 23).   Ã‚  Ã‚  Ã‚  Ã‚  Theodosis Dobzhansky a geneticist who was quoted saying â€Å"Evolution as a historical fact was proved beyond a reasonable doubt not later than in the closing decades of the19th century. No one who takes the trouble to become familiar with the pertinent evidence has at present a valid reason that the living world, including man, is a product of evolutionary developmentâ€Å". (Wysong 23) Works Cited Hyperspace. A BBC video. With Sam Niel. Jason Browning, Dr. Gerald Lenner, Mark Rajock. Creation Science. 1997 http://emporium.turnpike.net/C/cs/ Watch Tower Bible and Tract Society of Pennsylvania. Did man get here by Evolution Or by Creation?. Brooklyn, New York, U.S.A Watch Tower Bible and Tract Society of Pennsylvania and International Bible student Association. Life how did it get here. Brooklyn, New York, U.S.A. Wysong, R.L. The Creation Evolution Controversy. 1st ed. 1976. The Holy Bible, King James Version.

Pbsl1114Cardiovascular Dynamics Laboratory Report

PBSL1114 Physiology for Human Movement Cardiovascular Dynamics Laboratory Report Student ID 2010004614 Due date and Value: This report must be submitted as a soft copy via email to [email  protected] hk no later than 5:00 pm 4 April 2012. Penalties apply for late submission, see course outline for details. You must attend the laboratory session to get a mark for the related report. References used when answering questions must appear in a reference list at the end of your report. Value: This report contributes 10% of your final grade. RESULTS Subject name: Cheng Yat HinSex: 0MF (circle)Age: 21 Table 1. Heart Rate (HR), sitting, lying and standing Time (min)HR (b. min-1) Sitting HR (readings 3 minutes post-sitting BP determination)3:0075 3:0577 3:1080 3:1580 3:2080 3:2580 3:3076 Mean sitting HR78. 29 Lying HR (5 minutes after lying down)5:0070 5:0570 5:1068 5:1568 5:2070 5:2569 5:3069 Mean Lying HR69. 14 Standing HR- immediately after standing from lying0:00104 -10 sec after standin g from lying0:1084 – 20 sec after standing from lying0:2086 – 30 sec after standing from lying0:3088 Standing HR- 2 min after standing from lying80 Table 2.Blood Pressure (BP), sitting, lying and standing. BP readerSystolic BP (mmHg)Diastolic BP (mmHg)MAP (mmHg) Sitting BP11227490 21207489. 33 31237188. 33 41237289 51217489. 67 Mean sitting BP121. 87389. 27 Sitting BP (automated BP monitor)1087082. 67 Trial Lying BP 11035269 2985670 Mean Lying BP100. 55469. 5 Standing BP Standing BP – ASAP after standing from lying12989102. 33 Standing BP – 2 min after standing from lying1208395. 33 Rebreathing air from a paper bag. Resting sitting HR pre-breathing into bag:75 (b. min-1) HR after 30 seconds breathing into bag: 70 (b. in-1) HR after 120 seconds breathing into bag:75 (b. min-1) Human diving response. Water Temperature: 17 o C HR (b. min-1)Systolic BP (mmHg)Diastolic BP (mmHg)MAP (mm Hg) Pre-immersion (immersion position)711187388 At 30-sec immersion (1)4314 67699. 33 At 30-sec immersion (2)511298197 Average deviation of immersion values from pre-immersion value-2419. 56. 510. 165 QUESTIONS (marks shown in brackets: total = 30, percent of final grade = 10%): Answers must not be longer than the number of lines stated at the end of each question (10 pt font minimum).Answers exceeding the stated limits will receive a mark of zero. Use your own words. This is an individual report. Plagiarism (e. g. , copying or lending answers, not referencing sources) will be penalized. Marks will be deducted if you break any of these rules. Include the references you used in a list at the end of your report. 1. Marks for data recording (correctly/neatly) and calculations (DO NOT ANSWER) _____ (5) 2. Are the relationships between resting values for HR while lying, sitting and standing (2-minute post-lying value) what would be expected?Justify your response. (maximum 4 line response) (5 marks) From lying to sitting to standing, the resting HR is expected to increase, which the effect is shown in the subject (lying mean value = 69. 14 bpm, sitting mean value = 78. 29 bpm and standing after 2 min = 80 bpm). From lying to sitting to standing, more blood is pulled downward by gravity to the lower part of the body, making less venous return thus lowering the stroke volume. To compensate the decrease of SV thus to maintain the cardiac output, HR increases. 3.Are the relationships between resting values for BP while lying, sitting and standing (2-minute post-lying value) what would be expected? Justify your response. (maximum 4 line response) (5 marks) The blood pressure should gradually rise from lying to sitting to standing, which is observed in the subject (MAP of lying: 69. 5mmHg, sitting: 82. 67 mmHg and standing: 95. 33 mmHg). From lying to sitting to standing, more blood is pulled downward by gravity to the lower part of the body. To push the blood upward so as to maintain enough blood flow to the brain, blood pressure needs to increa se for working against the effect of gravity. . Explain the changes observed in HR and BP during the period following the subject moving from lying to standing. (maximum 4 line response) (5 marks) When the subject moving from lying to standing, BP should drop momentarily and HR should rise. The drop in BP is due to the pooling of blood in the lower part of the body. After sensing the drop in BP, the baroreceptor increases HR by the control of SNS and PNS. Then BP should rise again as the result of increased HR. The change is not seen in the subject. It might be due to other factors like the psychological factors masking the effect, or errors in measurement. . Were the observed changes in HR when your subject was rebreathing air from a paper bag as expected? Explain your answer with reference to what was expected and why. (maximum 4 line response)(5 marks) The rise in HR is expected when the subject is rebreathing air. The expectation is due to the increased CO2 concentration in the expired air will increase the blood PCO2, which be noticed by the chemoreceptors in carotid and aortic bodies. The receptors will then relay the information to CNS and indirectly leads to the increase in HR by autonomic nervous system.But the effect is not observed in the subject. 6. What is the human diving response? Did your subject show the diving response? (maximum 4 line response)(5 marks) Human diving response is the increase in MAP and decrease in HR as a result of breath holding and the reflex after the face touched water. This is done by the increased parasympathetic activities to the heart pacemaker cells (lower HR), increased sympathetic activities to limbs leading to vasoconstriction in the limbs (increase MAP). The subject showed the diving response, as there is a egative change in HR and a positive change in MAP 30s after immersion List of references used 1. http://ep. physoc. org/content/23/1/1. full. pdf+html 2. http://www. livestrong. com/article/307646-posture-hear t-rate/ 3. http://www. livestrong. com/article/268891-heart-rate-body-positions/ 4. http://www. livestrong. com/article/299614-blood-pressure-supine-vs-standing/ 5. http://en. wikipedia. org/wiki/Aortic_body 6. http://en. wikipedia. org/wiki/Cartoid_body 7. http://www. mendeley. com/research/mechanism-human-diving-response/

Postpartum Depression essays

Postpartum Depression essays Postpartum depression is a disorder that occurs in women after giving birth to a child. Symptoms of the disorder may include: sluggishness, fatigue, exhaustion, sadness, depression, hopelessness, appetite and sleep disturbances, memory loss, over concern for the baby, uncontrollable crying, lack of interest in the baby, fears of harming the baby or self, and decreased libido. These symptoms can range from mild to severe and often leave the women feeling bewildered. Some women may feel very anxious and show symptoms such as: intense anxiety and/or feat, rapid breathing, fast heart rates, a sense of doom, hot or cold flashes, chest pain, shaking and dizziness.(www.counciling.org) It is important to get a complete medical evaluation, including a thyroid screening to rule out any physical causes if you are having a number of these symptoms because these symptoms can imitate a physical ailment as well. The word postpartum means after birth, and postpartum illnesses are those conditions that can cause changes in the mood of the mother after the birth of a child. There are several factors that can contribute to the horde of new feelings the mother will be encountering after the birth of her new child: reduced sleep, having to care for the baby twenty-four hours a day, fluctuating hormone levels, loss of freedom, an unpredictable schedule, physical pain that comes with giving birth, increased work load, and increased responsibility.(www.chss.iup.edu) These stresses can contribute to postpartum illness which is made up of three different categories: postpartum blues, postpartum depression, and postpartum psychoses. Postpartum blues occur in anywhere from 60 percent to 80 percent of women who give birth. Postpartum blues are usually detected within the first three days after the birth of the child and only last for the first few days to the first few weeks. Women who experience this for of postpartum illness may experience:...