Alcohol Syncope - 1846 Words

Abstract Alcohol consumption may be linked to syncopal events. The mechanism by which alcohol may induce syncope is not well understood. Impairment of the response to orthostatic stress may be involved. A growing body of medical evidence suggests that short-term alcohol consumption elicits hypotension during orthostatic stress because of impairment of vasoconstriction. These findings have implications for understanding of hemodynamic effects of alcohol and, in particular, for understanding syncopal events that occur in association with alcohol intake. A 27-year-old African American female with a previous syncopal event following alcohol consumption was brought to the Emergency Department by ambulance after a witnessed†¦show more content†¦It results in dizziness or syncope from transient diminished cerebral perfusion. Case Report A 27-year-old, well-appearing African American female was brought to the Emergency Department by Emergency Medical Services after a witnessed syncopal episode. The only medical history is a previous alcohol-induced syncope 2 years ago. The patient does not have any past surgical history. The patient only drinks socially. She does not smoke, and she denied any drug use. The patient lives with mother, and works as a nursing assistant in a nursing home. The patient admitted to drinking â€Å"a shot of vodka† approximately 10 minutes prior to syncopal episode. The patient fell upon standing and hit the back of her head on the floor. Patient’s significant other who witnessed the syncopal event reported that loss of consciousness (LOC) lasted about 2 minutes. EMS was consequently called. According to EMS, the patient was still on the floor, alert and oriented only to self upon their arrival. She was lethargic. The patient did not remember passing out. 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Measuring and Managing Process Performance Free Essays

Takeaway Sad Chapters Management Accounting Information for Activity and Process Decisions After reading this chapter, you will be able to: 1) define sunk costs and explain why sunk costs are not relevant. 2) analyze make-or-buy decisions. 3) demonstrate the Influence of qualitative factors In making decisions. We will write a custom essay sample on Measuring and Managing Process Performance or any similar topic only for you Order Now 4) compare the different types of faculties layouts. 5) expelled the theory of constraints 6)demonstrate the value of Just- In-time manufacturing systems, 7)describe the concept of the cost of quality. ) calculate the cost savings resulting from reductions In Inventories,reduction In reduction cycle time,production yields improvement, and reductions in rework and defect rates. 2 Short Case For 50 years,the Tabor Toy Company had been producing high-quality plastic toys for children. In early 2006,Tabor experienced a large drop In sales and market share, After some Investigations,TLS loss was attributed to a significant decreases In the quality of the product and to general delays In getting It to customers. After several weeks tot study,Don and a cross-functional team tot management personnel documented and numerous shop floor problems. Don Pipeline,senior managers report to top management raised several questions. Should many of the existing machines,including the major unaccommodating machine must be replaced. What should the company do about the local vendor who produced the faulty computer chips? WSDL It make sense to Implement an entirely new production process such as SIT? This chapter presents three types of facility designs(l) Process layouts?2)product layouts,and manufacturing-all it which can be used to help organizations reduce costs. We follow this with a discussion of how organizations can reduce costs by ensuring that they focus on improving the quality of their processes. Finally the SIT manufacturing system is presented as a system that integrates many of the ideas we discuss in the chapter. 1 ? ±valuation Financial Implications(p. 208) Managers must evaluate the financial implications tot decisions that require trade- offs between the costs and the benefits of different alternatives. Equally important,they must recognize that some costs and revenues are not relevant in such evaluations. 4)Assuming Responsibility for Decisions On a technical level,the correct decision for Bonnier Company is to dispose of the machine and replace it;however,because they are concerned about their reputations within their own organizations,not all managers would do so. 8 3 Make or Buy Decisions Management accountants often supply information about relevant costs and revenues to help managers make special one-time decisions. One example is a make- or-buy decisions. As managers attempt to reduce costs and increase the competitiveness of their products, they face decisions about whether their companies should manufacture some parts and components for their products in- house or subcontract with another company to supply these parts and components. Exhibit 5-3 displays details of the two lowest equates from outside suppliers for a representative lamp in each of the four product lines manufactured in-house. The should accept the outside bid and terminate the in-house production of these product? 9 Exhibit 5-3 Somers motors,Len. How to cite Measuring and Managing Process Performance, Essays

Financial accounting, the Enron fraud case Example For Students

Financial accounting, the Enron fraud case Outline1 Introduction2 New Markets in the Early 1990s3 Cardinal Dates:4 Who committed the fraud and what were the motivations, and the effects5 Describe the fraud and bespeak the methods of fiscal statement fraud used6 Were there indicants for fraud ( ruddy flags ) before the fraud was really discovered7 Summary and decision Introduction For Financial accounting 2 we choose the Enron fraud instance because this instance did had an impact on the accounting ordinances as we know today. After the Enron dirt Sarbanes-Oxley ordinances was passed by the Congress of United States in 2002. The passed Sarbanes-Oxley trades with of import things like guaranting that direction is held accountable for the fiscal study that they file with the SEC. The ordinance besides improves the independency of corporate boards, every bit good as the independency of hearers and it increased some of the punishments for those who shred paperss or go against the security Torahs. In this paper we will analyse the Enron fraud. In chapter 2 we will depict the Firm followed by chapter 3,4 and 5 whereby we give indicants and account of the Enron fraud. Finally we will give a sum-up and decision in chapter 6. Description of the house Before acquiring insolvent in 2001, Enron Corporation was one of the largest incorporate natural gas and electricity companies in the universe. It marketed natural gas liquids worldwide and operated one of the largest natural gas transmittal systems in the universe, numbering more than 36,000 stat mis. It was besides one of the largest independent developers and manufacturers of electricity in the universe, functioning both industrial and emerging markets. Enron was besides a major provider of solar and air current renewable energy worldwide, managed the largest portfolio of natural gas-related hazard direction contracts in the universe, and was one of the universe s biggest independent oil and gas geographic expedition companies. In North America, Enron was the largest sweeping seller of natural gas and electricity. Enron pioneered advanced trading merchandises, such as gas hereafters and conditions hereafters, significantly overhauling the public-service corporations industry. New Markets in the Early 1990s In the early 1990s, Enron appeared to be harvesting the benefits of the InterNorth-Houston Natural Gas amalgamation. Its grosss, at $ 16.3 billion in 1985, fell to less than $ 10 billion in each of the following four old ages but recovered to $ 13.1 billion in 1990. Low natural gas monetary values had been a major cause of the diminution. Enron, nevertheless, had been able to increase its market portion, from 14 per centum in 1985 to 18 per centum in 1990, with aid from efficiencies that resulted from the integrating of the two predecessor companies operations. Enron besides showed important growing in its liquid fuels concern every bit good as in oil and gas geographic expedition. Get downing with the 1990s, Enron s declared doctrine was to acquire in early, push to open markets, place ourselves to vie, vie hard when the gap comes. This doctrine was translated into two major sectors: international markets and the freshly deregulated gas and electricity markets in the United States. Get downing in 1991, Enron built its first abroad power works in Teesside, England, which became the largest gas-fired cogeneration works in the universe with 1,875 megawatts. After that, Enron built power workss in industrial and developing states all over the universe: Italy, Turkey, Argentina, China, India, Brazil, Guatemala, Bolivia, Colombia, the Dominican Republic, the Philippines, and others. By 1996, net incomes from these undertakings were 25 per centum of entire company net incomes before involvement and revenue enhancements. In the United States, provinces were given the power to deregulate gas and electric public-service corporations in 1994, which meant that residential clients could take public-service corporations in the same manner that they chose their phone bearers. This looked like an tremendous chance for Enron. CEO Lay was fierily in favour of deregulating, believing it would work out jobs for consumers and public-service corporations likewise. The company moved into the residential electricity market in 1996, when Enron agreed to get Portland General, an Oregon public-service corporation whose transmittal lines would give the company entree to California s $ 20-billion market, every bit good as entree to 650,000 clients in Oregon. In 1997, Enron Energy Services began to provide natural gas to residential clients in Toledo, Ohio, and contracted to sell wind power to Iowa occupants. Through a subordinate, Zond Corporation, the company contracted with MidAmerican Energy Company of Houston to prov ide 112.5 megawatts of wind-generated electricity to about 50,000 places, the largest individual purchase contract in the history of air current energy. Zond was to construct the installation in northwesterly Iowa, utilizing about 150 of its Z-750 kW series air current turbines, the biggest made in the United States. Cardinal Dates: 1930: The company is founded as Northern Natural Gas Company in Omaha, Nebraska. 1947: The company is listed on New York Stock Exchange. 1980: The company s name is changed to InterNorth, Inc. 1985: A amalgamation with Houston Natural Gas Corp. takes topographic point. 1986: The company s name changed to Enron ; the new company is headquartered in Houston. 1991: Enron begins abroad enlargement. 1999: Launches EnronOnline. 2001: Files for bankruptcy after antecedently concealed losingss come to visible radiation. Who committed the fraud and what were the motivations, and the effects It is nt easy to state who particular committed the fraud because the fraud of Enron can be define as synergistic corruptness . There are suppose to be balances and cheques in every concerns to acknowledge abnormalities nevertheless in the Enron fraud the responsible comptrollers, fiscal analysts, attorneies and executives did nt halt the corruption . They all took their portion of the money and set it in their pockets. For case accounting house Arthur Andersenwas paid one million dollars a hebdomad for subscribing off the one-year studies of Enron and being their adviser. Furthermore attorney house Vinson and Elkins investigated the concern partnerships of Enron and was paid $ 900.000 a hebdomad to do the investings of Enron sensible. Furthermore, universe know bankers like CITIBANK, Deutsche Bank, Merrill lynch, Morgan Stanley and 94 other bankers were really investors of Enron and received huge fillips and were nt disbelieving at all. As long Enron as go on his concern all Enron partners received their extraordinary fees and that satisfied everyone. They became a portion of the Enron procedure. Permanent research worker of the Enron instance Sen Carl Levin was really convinced that the Bankss participants knew of the incorrect making of Enron and did demo some proved grounds in tribunal. However, his statement was neer confirmed by the CEO s of Merill Lynch, Deutsche Bank and Morgan Stanley, how surprising? So, like said before the fraud of Enron included a batch of institutional participants. However three executives in charge were responsible of the Enron endeavor and were besides responsible for making the fanciful net incomes. The guilty individuals in charge were Kenneth ballad ( president and antique CEO of Enron ) , Jeffrey Skillinger ( President of Enron and CEO ) and Andew Fatsow ( CFO ) . See below. Kenneth Lay ( Chairman ) Jeffrey Skillinger ( CEO ) Andrew Stuart Fatsow ( CFO ) Kenneth Lay was the president of Enron in 1985. One of his chief points was to acquire the authorities out of the oil/gas and electricity industry. Ken lay supported the run of Bush junior in 1995 to go the senator of Texas by giving 1000000s of contributions. After Bush junior become senator the gas and electricity market was deregulated in Texas and gas/oil and electricity monetary values float with the currents of the markets. This ordinance did ensue that Enron could unnaturally increase the electricity monetary values by closing down some power workss. This really happened in California led by Tim Beldon ( caput trading Enron Enegry services ) . By the clip Enron was finished it was estimated that they had stolen around 11 billion dollars from California. After the summer in 2001 Ken Lay realized that Enron was to fall in in present hereafter because the real debts were higher than expected. However Ken Lay was responsible for misdirecting stakeholders by still conveying good consequences. Meanwhile he converted that clip 250 million dollar Enron stock. Cosmetology, Hectic and Hard Work EssayOther than most houses in the energy industry, Enron did non grew big by unifying with other houses but merely by utilizing different accounting methods for mensurating and coverage of its entire grosss.For its energy contracts Enron made usage of the mark-to-market rating method. The mark-to-market rating method allows grosss to be recognized as earned at the beginning of the contract, so even before service is provided.To acknowledge the grosss as earned at the beginning of the contract, Enron had to gauge what would go on over the whole period of the contract. Enron was free to develop and utilize computations methods based on its ain premises and estimations about the hereafter, but since there were no existent market monetary values available yet for the whole period, this measuring does sometimes non accurately reflect the implicit in contract s true value.The chief job with this rating method in comparing with other more conservative ra ting methods is that houses can ( deliberately ) overestimate future unfulfilled net incomes and fell or understate hereafter unfulfilled losingss. For describing the grosss of its trading activities, Enron made usage of a alleged merchandiser theoretical account whereas most houses in the energy industry made usage of a more conservative agent theoretical account .The difference between these two theoretical accounts is that under the agent theoretical account, houses are merely allowed to describe the trading or securities firm fee as its gross, but non the full value of the dealing. In contrast, in the merchandiser theoretical account Enron reported the full value of each trade as its gross. Now it is interesting to look at the effects of utilizing the mark-to-market rating method and the merchandiser theoretical account for gross describing instead than utilizing the traditional accounting methods. The chief consequence was that Enron s reported grosss and cost of goods sold were much higher than under more traditional accounting methods. However, because both the grosss and the cost of goods sold increased, this consequence did non take to an addition of the gross net income of Enron. When we compare entirely the grosss, most and major houses in the energy industry that made usage of the more conservative methods and theoretical accounts for gross coverage grew much slower than Enron. However, when comparing the gross net incomes of these houses, Enron all of a sudden did non turn larger and in some instances even much slower than other houses.This fact in combination with the fact that Enron made usage of different accounting methods for mensurating and describing its entire grosss, should had been an indicant for fraud ( ruddy flag ) for analysts. In this portion, we will depict other possible indicants for fraud by Enron. First, we will depict the ruddy flag based on Enron s measurement and coverage of its profitableness. In the last four old ages before Enron s bankruptcy it reported an mean one-year growing of 16,9 % with regard to the net income and an mean one-year growing of 164.6 % with regard to the grosss.As the grosss grew much larger than the net income in that period, the net net income border of Enron decreased to a low per centum. The fact that besides the reported cost of goods sold increased big leaded to a lessening of the gross net income border of Enron. Net income borders are of import for houses as a higher net income border indicates a more profitable house that has good control over its costs.The fact that Enron reported really high gross growing in comparing with other houses in the energy industry but at the same clip besides lower net income borders should had been an indicant for fraud ( ruddy flag ) for analysts. Other ruddy flags were based on Enron s measurement and coverage of its hard currency flows, in peculiar its free hard currency flow. Free hard currency flow is calculated as operating hard currency flows minus capital outgos, i.e. free hard currency flow is the sum of hard currency that a house has left over after it has paid all of its disbursals, including investings.Negative free hard currency flow is non needfully an indicant of a bad house, provided that a house should hold a good ground for disbursement so much hard currency, i.e. it should be gaining a sufficiently high rate of return on its investings.In the last three old ages before its bankruptcy, Enron reported big negative free hard currency flows, really high operating hard currency flows but at the same clip besides diminishing and low net income borders. This should had been a major ruddy flag for analysts. Summary and decision Based on the research we did, we can reason the followers: Enron was, before acquiring insolvent in 2001, one of the largest incorporate natural gas and electricity companies in the universe. It marketed natural gas liquids worldwide and operated one of the largest natural gas transmittal systems in the universe. The fraud committed at Enron is a interactive corruptness . Accountants, fiscal analyst, attorneies and executives in charge all took their portion of the money and set it in their pockets. Enron peculiarly used two of the methods mentioned by Quffa. Fabricated grosss Concealed Liabilitiess and disbursals Main characters involved in this fraud were: Andrew Stuart Fastow ( CFO ) , Kenneth Lay ( president ) , Jeffrey Skillinger ( CEO Jeffrey Skilinger ( CEO ) and Kenneth Lay ( president ) tried to present mark-to-market in the early 90 s. The Securities and Exchange Commission ( SEC ) approved this method and Arthur Andersen signed the studies. Mark-to-market allowed Enron to book future net incomes when the contracts were signed even when no hard currency came in. So Enron could gauge his hereafter net incomes and this estimation would be shown at the outside universe. Many of the indicants for fraud were related to the measurement and coverage of entire grosss by Enron. Furthermore, there were ruddy flags related to the measurement and coverage of the profitableness and hard currency flows of Enron. Enron did non grew big by unifying with other houses but merely by utilizing different accounting methods for mensurating and coverage of its sum grosss than other houses in the industry. For its energy contracts Enron made usage of the mark-to-market rating method. The mark-to-market rating method for fiscal assets allows grosss to be recognized as earned at the beginning of the contract, so even before service is provided. For describing the grosss of its trading activities, Enron made usage of a alleged merchandiser theoretical account whereas most houses in the energy industry made usage of a more conservative agent theoretical account . There are two ruddy flags in the Enron instance viz. : the income grew in the period 1996 2000 in relation with the gross growing. And the fiscal statements were marks of hapless net incomes quality as indicated by several cardinal hard currency flow steps. So our decision is that the fraud could be discovered in a anterior bowl. Furthermore, is really of import to update accounting ordinances to extinguish possible fraud situations.For case the debut of Sarbenes Oxley ordinance after the Enron Case.