Catheterization and Cardiovascular Interventions

Question: Discuss about the Catheterization and Cardiovascular Interventions. Answer: Introduction: In the present case, Mr Bright has undergone a coronary angioplasty for treating the stenotic coronary arteries of the heart. Angioplasty is referred to the minimally invasive endovascular procedure undertaken for widening obstructed or narrowed veins or arteries, usually for treating arterial atherosclerosis (Wald, 2013). A Percutaneous coronary intervention (PCI) has been performed with stable coronary artery disease for the reduction of chest pain (Levine et al., 2013). A possible medical complication related to angioplasty is impaired tissue perfusion related to haematoma formation or bleeding. Bleeding occurring in relation to procedures like angioplasty and stent insertion for treating coronary syndromes is common in many cases, and this has emerged as a major issue in the management of patients who have coronary syndromes (Sanborn et al., 2015). Bleeding after angioplasty holds significant implications for prognosis, patient outcomes and healthcare costs. Evidences point out t hat patients who have major bleeding episodes are at a high risk of major complications and even death in the following months if not checked (Sanborn et al., 2013). Different mechanisms underlie the relation between, blood transfusion, femoral bleeding and increased mortality. Relentless haemorrhage directly increases the risk of death by virtue of hemodynamic compromise, and this is witnessed more in patients who have a poor cardiac reserve and other rigorous comorbidities (Aradi et al., 2015). It is pivotal for the health care professionals to carry out a suitable nursing assessment on the patient in relation with impaired tissue perfusion and bleeding. The most important assessment that is to be done for identifying signs of bleeding is the assessment of the puncture site for bruises. Any bruise appearing at the puncture site and around it is a serious problem and is an indication of femoral artery leakage (Al Azzoni et al., 2017). People have chances of bleeding to death from such kind of bleeding and therefore are to be presented to the emergency room. The second most important assessment for the patient would be an assessment for numbness and/or weakness in the extremities in the legs and arms where the catheter had been inserted. Such swelling and numbness in the legs or arms may be signs of improper blood circulation and hematoma (Kaplow, 2015). A patient suffering from type II diabetes has major implications for bleeding. Hyperglycemia, or increased blood glucose level is highly associated with enhanced platelet activation, thrombin formation and fibrin clot in patients having acute coronary syndrome. Several mechanisms have been related to the disadvantageous impact of hyperglycemia in patients with acute myocardial ischemia such as the activation of blood coagulation and blood platelets, increased oxidative stress, increased inflammation, and dysfunction of endothelial cell (Bhatty et al., 2011). In the present scenario, the patient Mr Bright had been successfully assessed by the nurses for any presenting bruises and swelling or numbness in the feet as the patient had been subjected to the angioplasty procedure with the stent being inserted in the leg. Mr.Bright is found to be suffering from Type II Diabetes Mellitus. The patient was therefore correctly assessed for blood glucose level that forms a major element of patient assessment after angioplasty pertaining to blood clotting. Significant bleeding occurring at the puncture site is an indication of major complication and needs instantaneous assessment and proper treatment. Computed Tomography (CT) is the imaging modality advised for the detection of size and location of hematomas (Harris, 2016). A hematoma is referred to the collection of blood clotting outside a certain blood vessel. It takes place when the blood vessels wall, capillary, vein or artery has been subjected to damage and blood has come out into the nearby surrounding (Almenawer et al., 2014). CT is done for identifying resultant significant bleeding that requires surgical intervention. The bleeding can spread in a number of ways, and the most common ones are retroperitoneal and groin bleeding. The spread of the bleeding can lead to further complications in the patient. It is, therefore, necessary to conduct a CT for assessing the size and location of hematoma since hematoma is usually not visible. Oozing from the puncture site indicates poten tial bleeding, and therefore the patient needs to be assessed for oozing from the puncture site. The patient needs to be assessed for the vital signs at regular intervals. The rationale behind this is that bradycardia, fluctuating blood pressure response and hypertension is all signs of retroperitoneal bleeding. Such bleeding refers to the accumulation of blood in the retroperitoneal space (Sanborn et al., 2015). In the present case, CT is a key nursing assessment that was not performed on Mr Bright in relation to bleeding and hematoma. In addition, the patient was also not checked for pressure dressing for bleeding or oozing from the puncture site. Moreover, the vital signs of the patient were also not recorded after the angioplasty procedure that is an essential part of the nursing assessment for a patient. As a nurse at the ward in a tertiary healthcare facility where the patient, Mr Harry Bright has been admitted after undergoing an angioplasty this communication is regarding the patients need for consultation for a doctor after complaining of chest pain. The patient has undergone an angioplasty procedure to his left coronary artery. The patient is now suffering from chest pain and needs immediate interventions. Patient name- Harry Bright Age- 65 year old, height- 175 cm, weight- 100 kg, BMI- 32 (obese) Past medical history-Patient had been suffering from increasing frequency unstable angina, Type II diabetes, hypertension, hypercholesterolaemia. The patient is a regular smoker with 20 cigs/day and is an occasional drinker. CNS- Grossly intact Abdomen- soft, non-tender, no mass Allergies- Nil Procedure underwent- The patient has undergone a coronary artery angioplasty. A drug-eluting stent has been placed, and there had been 10% residual stenosis at the site. The procedure of angioplasty was a difficult one for the patient. Cardiac monitoring at the time of placement of the stent has revealed some myocardial ischaemia. The sheath has been removed after the surgery. Recurrent angina that is chest pain or chest discomfort may occur after the stent implantation in coronary artery angioplasty in certain cases. Mr Bright is suffering such recurrent angina. This may be due to severe coronary spasm. Due to stent implantation, the blood vessels are dilated and extensively stretched. As a result, they are sored, and inflammation occurs like a cut in the skin. Until complete healing takes place, the vessels may undergo spasm since there are massive irritation and inflammation. The patient, in this case, must be having bouts of coronary spasm, giving rise to angina. The chest pain after the coronary intervention is most likely to be of benign character. The pain may also be indicative of acute coronary artery closure or myocardial infarction. However, chances are there that the chest pain that the patient has been suffering is due to local coronary artery trauma. A distinction done between these two conditions is vital for optimal care delivery (Olson, 20 14). Commonly, patients undergoing percutaneous transluminal coronary angioplasty (PTCA) and exhibiting chest pain have distinct lesion sites that suggest that the pain is either due to coronary arterial wall stretching or due to coronary artery spasm. The frequency of the chest pain after implantation of the stent may be higher that prior to the stenting (Monreal Blevins-McNaughton, 2017). The chest pain for Mr Bright is without any signs of ischemia. However, ischemia was indicated at the time of angioplasty. Non-ischemic chest pain after insertion of a stent is due to the severe stretching of the arterial wall as a result of the stent being inserted at the position. The reason is the minimised elastic recoiling after PTCA. Recommendation Appropriate measures are to be taken for controlling the chest pain suffered by the patient. The patient is to be administered Nitroglycerin for the treatment of high blood pressure and controlling chances of heart attack. Nitroglycerin is a nitrate acting by widening or relaxing the blood vessels. Chest pain results from a deficit of oxygen and widening of the blood vessels would allow easy flow of blood. The patient is not allergic to any food or medication and therefore can be prescribed nitroglycerin. The prescribed medications administered to the patient are Metformin, Aspirin and Clopidogrel and therefore their interaction with nitroglycerin is to be assessed. The patient does not suffer from anaemia, low blood volume or low blood pressure. Nitroglycerin may lead to light-headedness, blurred vision or dizziness. Interventions are to be provided for checking these symptoms (Bellchambers et al., 2016). Vital signs are to be monitored at regular intervals and recorded accurately. The patient is to be assessed for signs of chills, fever, numbness, tingling or coolness in the leg where the puncture has been done. The stimulus triggering increased pain are to be identified and avoided. Morphine may be administered if required (Macdonald et al., 2016). The patient is to be given a healthy diet to promote healing and recovery. Antacids may be given to relieve pain. The patient is also to be supported with mobility in order to facilitate recovery. Repositioning may be considered for relieving pain (Matthews, 2017). References Al Azzoni, A. M., Macrae, E., Renu, S., Alzayer, H., Patel, C., Schwalm, J. D., ... Natarajan, M. (2017). Assessment of the safety of performing coronary angioplasty without interrupting oral anticoagulants.Journal of the American College of Cardiology,69(11), 1156. Almenawer, S. A., Farrokhyar, F., Hong, C., Alhazzani, W., Manoranjan, B., Yarascavitch, B., ... Singh, S. (2014). Chronic subdural hematoma management: a systematic review and meta-analysis of 34829 patients. Aradi, D., Kirtane, A., Bonello, L., Gurbel, P. A., Tantry, U. S., Huber, K., ... Siller-Matula, J. M. (2015). Bleeding and stent thrombosis on P2Y12-inhibitors: collaborative analysis on the role of platelet reactivity for risk stratification after percutaneous coronary intervention.European heart journal,36(27), 1762-1771. Bellchambers, J., Deane, S., Pottle, A. (2016). Diagnosis and management of angina for the cardiac nurse.British Journal of Cardiac Nursing,11(7), 324-330 Bhatty, S., Cooke, R., Shetty, R., Jovin, I. S. (2011). Femoral vascular access-site complications in the cardiac catheterization laboratory: diagnosis and management.Interventional Cardiology,3(4), 503-514 Harris, K. (2016). Cardiac Rehabilitation for Heart Failure Patients: An Evaluation of Knowledge and Practice Patterns of Nurse Practitioners. Kaplow, R. (2015).Cardiac surgery essentials for critical care nursing. Jones Bartlett Publishers. Levine, G. N., Bates, E. R., Blankenship, J. C., Bailey, S. R., Bittl, J. A., Cercek, B., ... Khot, U. N. (2013). 2011 ACCF/AHA/SCAI guideline for percutaneous coronary intervention.Catheterization and Cardiovascular Interventions,82(4), E266-E355. Macdonald, N., Jones, J., Leslie, S. J. (2016). Acute coronary syndromesthe role of the CCU nurse. Part I: Initial management.British Journal of Cardiac Nursing,11(9), 453-458. Matthews, R. (2017). Surgical procedure and nursing care for coronary heart disease.benefits,10, 32. Monreal, D., Blevins-McNaughton, J. (2017). Case Presentation for Percutaneous Transluminal Coronary Angioplasty and Coronary Artery Disease. InInternational Journal of Exercise Science: Conference Proceedings(Vol. 2, No. 9, p. 105). Olson, K. (Ed.). (2014).Oxford handbook of cardiac nursing. Oxford University Press. Sanborn, T. A., Mehran, R., Genereux, P., Witzenbichler, B., Brener, S., Kirtane, A. J., ... Nikolsky, E. (2013). Tct-292 reduced bleeding complications and increased event-free survival with femoral vascular closure device use and bivalirudin in stemi patients undergoing primary angioplasty in the horizons-ami trial.Journal of the American College of Cardiology,62(18), B95. Sanborn, T. A., Tomey, M. I., Mehran, R., Gnreux, P., Witzenbichler, B., Brener, S. J., ... Nikolsky, E. (2015). Femoral vascular closure device use, bivalirudin anticoagulation, and bleeding after primary angioplasty for STEMI: Results from the HORIZONS?AMI trial.Catheterization and Cardiovascular Interventions,85(3), 371-379. Wald, D. S., Morris, J. K., Wald, N. J., Chase, A. J., Edwards, R. J., Hughes, L. O., ... Oldroyd, K. G. (2013). Randomized trial of preventive angioplasty in myocardial infarction.New England Journal of Medicine,369(12), 1115-1123.

Learning Proper Nouns and Common Nouns

Question: Discuss about the Learning Proper Nouns and Common Nouns. Answer: Introduction: The basic structure on which a lesson based on listening can be divided into phases such as: Pre-listening in which the students are prepared to listen properly with concentration, During listening the students should be taught how to concentrate their attention to listen to the text and also at same have a proper understanding of its every aspect. Post-listening is the phase when the students are taught to integrate what they learned from the text and thus, emerge them in their own knowledge and understanding (Hislop, 2008). When we lesson to sometime in our day to day life we do them for some reason. Thus, the student's to need some reason so that they would listen. Mostly the students need to listen to something three or four times so that they can properly integrate the knowledge in their understanding. Basically, during the first time, the students are mostly nervous and concentrate more on the accents and their speed and thus skips the fact being delivered. Thus the listening task should be as such which help them to understand the task within their first time hearing it (Hislop, 2008). Basically, a single question would do the trick and would not put the student in some kind of dilemma or pressure. It should demand more of understanding of the task instead of getting a response. Writing a response while they are listening can be demanding and does require a different level of skill. Thus the response should be limited to single words or just ticking would do the job (KAHRAMAN, 2008). For instance, applying song within this framework. During the pre-listening phase, they would be required to brainstorm various songs. Then, they can choose one of their favorite songs and explain why they like it. In the listening phase, the student listens to some song and describe whether the song is interpreting happiness or sadness. They listen to them again and again and have a better understanding of them. During the post-listening, they focus on the form and content of the song such finding new words, identifying the verb forms and finding out the meaning of the song (KAHRAMAN, 2008). Grammar lesson plan This is a fun activity where the students vocabulary gets better and synonyms gets reinforced. For instance: unhappy sad, error mistake, drowsy sleepy, perhaps maybe (MARTIN, 1984). Adverb-verb charades Here the verbs and adverbs take the center stage, a paragraph is provided from which the students have to chalk out the adverbs and the verbs correctly. This particular lesson plan holds best for the 3-5 standards (Thrinsson, 2010). The man quickly got in the auto. He tenderly drove his auto to the old house. He happily walked around to the gateway and immediately pounded on it. The door opened rapidly. The man irately got in the auto. He madly drove his auto to the old house. He ruthlessly walked around to the door and uproariously pounded on it. The door opened furiously. Proper Noun gallery The students have to identify the proper nouns, providing the students with some sentences which has varied proper nouns in them. In them, some are capitalized some by mistake not capitalized and some are mistakenly un-capitalized. The students are required to capitalize the proper noun and the common nouns would be in lowercase (Imai Haryu, 2001). Cleopatra is the cutest little feline ever. Mr. Toll seems to fathom what understudies require. I'm yearning for oreos. Agatha Christie formed various books. There are various crucial chronicles at the library of Congress. References Hislop, V. (2008). Developing listening skills.Practical Pre-School,2008(86), 3-4. https://dx.doi.org/10.12968/prps.2008.1.86.38437 Imai, M. Haryu, E. (2001). Learning Proper Nouns and Common Nouns without Clues from Syntax.Child Development,72(3), 787-802. https://dx.doi.org/10.1111/1467-8624.00315 KAHRAMAN, V. (2008). The use of songs in improving listening comprehension in english.Dil Dergisi, 043-051. https://dx.doi.org/10.1501/dilder_0000000093 MARTIN, M. (1984). Advanced Vocabulary Teaching: The Problem of Synonyms*.The Modern Language Journal,68(2), 130-137. https://dx.doi.org/10.1111/j.1540-4781.1984.tb01556.x Thrinsson, H. (2010). Predictable and unpredictable sources of variable verb and adverb placement in Scandinavian.Lingua,120(5), 1062-1088. https://dx.doi.org/10.1016/j.lingua.2009.04.003

How to Write a Diagnostic Essay - Discovering How to Write a Diagnostic Essay

How to Write a Diagnostic Essay - Discovering How to Write a Diagnostic EssayIf you are looking for answers to your question on how to write a diagnostic essay, here are some samples that will help you out. All of these samples have been used for years to help people gain an edge in medical school and they continue to be used even after the completion of medical school. These sample essays have been very effective at helping students win their place in the program. And once you read them, you will also learn how to write a diagnostic essay.Diagnostic essay is a type of writing that helps a student to write an essay that can be used for a long time. It will help them learn to use different types of words and phrases that will help them gain a higher understanding of the contents of the essay. This type of essay is not something that can be done overnight.Diagnostic essay samples for this type of essay is based on real scenarios that usually happen in the classroom setting. A student w ill learn about different aspects of life such as how to respond to emergencies, how to think about things, how to use various types of vocabulary, etc. This is where all of the things that make the diagnostic essay different from normal writing can be found.When you want to know how to write a diagnostic essay, all you need to do is study the diagnostic essay samples and incorporate all of the aspects into your own essay. There are a lot of online diagnostic essay examples that you can use to help you get started. You can either go through them slowly or you can just read the sample and then incorporate all of the things you learned in it. After all, this type of writing is very important in the program.There are certain instances where some parents don't want their children to do well in the school. Most of the time, those who criticize children are the parents. There are alot of parents who will raise their kids to be the best they can be and that is exactly what these diagnostic essays help you do.With the help of diagnostic essay samples, you will be able to figure out the types of things that you need to include in your own diagnostic essay. You need to create a clear and concise explanation of what is going on in the school environment. This should be done as quickly as possible so that the other students won't be able to understand what you are trying to say. Most times, people will be quick to judge and doubt a student.The worst thing you can do in the diagnostic essay writing process is to give your child a lot of doubts or criticisms. That is why you need to write your own essay. Your other child doesn't need to do that so you need to let them know that you will be an example for them to follow.The most effective way to learn how to write a diagnostic essay is to study as many diagnostic essay samples as you can. That way, you will be able to see the good and the bad parts of the writing. After you've studied them, you will be able to apply what you have learned to your own essays.

In Mrs Tilschers Class Essay Example

In Mrs Tilschers Class Essay A skittle o f milk, this shows that they are having fun. They might be playing a game. The classroom glowed like a sweet shop, sugar paper and coloured shapes were all the things of happiness. It shows the teacher loved children, and children loved her. Its magical and looks as if there is a party because of all the wonderful decorations. The poet describes these changes very well, he tries to emphasis and make the readers experience all of the things she went through. There are small statements, which the poet tries to describe very well. A skittle of milk The word skittle might try to tell readers that the children are having fun by playing a game. Also the word milk, which might mean spread. The poet tries to persuade readers that children are having fun; by this he has said this (A skittle of milk). The laugh of a bell We will write a custom essay sample on In Mrs Tilschers Class specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on In Mrs Tilschers Class specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on In Mrs Tilschers Class specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The word laugh means happiness, this is linked with the bell because both of them communicate with happiness. The bell ringing is a human sound. Laugh is positive and it associates with having fun. The poet does describe them well. The classroom was filled with decoration and then this is when the fun starts to end. A xylophones nonsense, someone is having fun it is not a tune. The inky tadpoles change into exclamation marks, this links them to be growing up. The children are more rood, A rough boy told you how you were born She imagines her mum with her legs wide open and thinks, is that were she comes from? This change is described well by the poet, the wording is just right. Very well done to the poet. Towards the end of the school the weather gets worse. That feverish July, the air tasted of electricity The word feverish reminds you of cold and fast winds in that month. The poet describes this well as well as, the air tasted of electricity. This describes that the primary school days are nearly over, and the weather also links with this, ideas are changing. The poet tries to link the weather with the end of the school year, and she does this extremely well. Towards the end of the school year as reports were handed out, you ran through the gates, ready to go to your next school. The sky split open into a thunderstorm The thunderstorm represents the end of the school year, which is finally over. This obviously is after all the fun and laughter in the beginning scenes. When children are filled with happiness, the entire classroom is filled with wonderful decorations. You loved Mrs Tilscher, and she also loved you. Then the thunderstorm at the end occurred because of the end of the school year, as children grew up from tadpoles to exclamation marks (adults). Children started to be more rood. Also towards the end, the weather changes, as it is fiercer towards the end of the school year. Valentine * An onion is unusual about the poets choice of a valentine gift. Its not the usual red rose or satin heart. Not a red rose or a satin heart It has a shape, which is equivalent to a sphere. It also has a brown substance, which is wrapped around it. The onion is very unusual but has lots of meanings as well as feelings for the person that will receive it. You look forward to having it because, It promises light * This particular gift was chosen because it means a lot for the person who receives it. It promises light. Brightness and positive vinculum together, thats why this gift has been chosen. Like the undressing of love This means that you can take your clothes off and start love, this is similar when the to the onion, when it has its brown paper taken of it. It contains lots of different layers. * There are several different affects that the person will receive. It will blind you with tears When you look at an onion tears start to appear in your eyes, it leads to tears just like a rose does. There will be a disowned image in the mirror, your reflection will be smudgy and will not be seen properly because of the tears that appeared on your face. Where caused by an onion that meant a lot to you. It will make your reflection a wobbling photo of grief The fierce kiss stays on your lips, which means love will last long and will carry on forever. Its fierce kiss will stay on your lips The taste of an onion lasts long. Stealing I learn that the thief is alone and has no friends; this leads to him stealing and making himself occupied. He has nothing to do; his life is dull and shadowed. What I deduce about the thief is that he has no human friends, and no relationships. I also deduce that the snow mans mind is cool as a slice of ice. He has a cold mind. With a mind as cold with a slice of ice I learn that he says, Better off dead then giving in, not taking what you want What he means by this is that you might as well be dead if you cannot take what you want. If you want something you should take it, and this is his advice for himself and also his point of view. * The thief takes the snowman because he has no human friends because if this he treats the snowman as a friend. He took him because he had a mind, which was cold, this is why he wanted him. He looked magnificent tall white mute beneath the winter moon He takes him one by one and starts with head. He said, he weighed a ton. There is some sort of vinculum between the thief and the snowman. He also takes him so children would cry in the morning. Knowing that the snowman has gone he likes to hurt children. Part of the thrill was knowing that children would cry in the morning. Lifes tough * The poet presents the ideas convincingly step by step; he explains what the thief does and what he thinks of the snowman. Sometimes I steel things I dont need The poet first writes down what he does need but doesnt say that, then he comes across what he doesnt need, all of which is only for entertainment. The poet makes the thief answer as if someone is asking a question. I took some time The poet also writes what the thief thinks of himself. Mostly Im so bored I could eat myself This shows that he has nothing to do; the poet at the end convinces readers that the thief is telling the questioner what he has said. You dont understand a word Im saying do you? This suggests that only the thief knows what he is doing and saying. It also suggests that he is completely different from other ordinary humans.

Understand What Normality Means in Chemistry

Understand What Normality Means in Chemistry Normality is a measure of concentration equal to the gram equivalent weight per liter of solution. Gram equivalent weight is the measure of the reactive capacity of a molecule.  The solutes role in the reaction determines the solutions normality. Normality is also known as the equivalent concentration of a solution. Normality Equation Normality (N) is the molar concentration ci divided by an equivalence factor feq: N ci / feq Another common equation is normality (N) equal to the gram equivalent weight divided by liters of solution: N gram equivalent weight / liters of solution (often expressed in g/L) or it may be the molarity multiplied by the number of equivalents: N molarity  x equivalents Units of Normality The capital letter N is used to indicate concentration in terms of normality. It may also be expressed as eq/L (equivalent per liter) or meq/L (milliequivalent per liter of 0.001 N, typically reserved for medical reporting). Examples of Normality For acid reactions, a 1 M H2SO4 solution will have a normality (N) of 2 N because 2 moles of H ions are present per liter of solution.For sulfide precipitation reactions, where the SO4- ion is the important part, the same 1 M H2SO4 solution will have a normality of 1 N. Example Problem Find the normality of 0.1  M H2SO4 (sulfuric acid) for the reaction: H2SO4 2 NaOH → Na2SO4 2 H2O According to the equation, 2 moles of H ions (2 equivalents) from sulfuric acid react with sodium hydroxide (NaOH) to form sodium sulfate (Na2SO4) and water. Using the equation: N molarity x equivalentsN 0.1 x 2N 0.2 N Dont be confused by the number of moles of sodium hydroxide and water in the equation. Since youve been given the molarity of the acid, you dont need the additional information. All you need to figure out are how many moles of hydrogen ions are participating in the reaction. Since sulfuric acid is a strong acid, you know it completely dissociates into its ions. Potential Issues Using N for Concentration Although normality is a useful unit of concentration, it cant be used for all situations because its value depends on an equivalence factor that can change based on the type of chemical reaction of interest. As an example, a solution of magnesium chloride (MgCl2) may be 1 N for the Mg2 ion, yet 2 N for the Cl- ion. While N is a good unit to know, its not used as much as molarity or molality in actual lab work. It has value for acid-base titrations, precipitation reactions, and redox reactions. In acid-base reactions and precipitation reactions, 1/feq is an integer value. In redox reactions, 1/feq may be a fraction.

Technological Innovation Systems and National Performance Essay

Technological Innovation Systems and National Performance - Essay Example This research tells that different country to show varied attention to the integration of technology within their development framework. However, contemporary research shows that there exists a direct relationship between the development of a country and the level of attention that it awards to it innovation system. Evidently, technology influences the efficiency of a country's productive activities, which in turn influences the development of a country. However, critics point out that investment in technological systems is a great expense for countries and this amount can be used for direct development. The argument is that countries that over-invest in the technology end up exhausting valuable resources that would have been used in other areas of development. From a critical point of view, innovation in technology is an expense for a country in the short-term but has many benefits in the long-term. A comparison of countries such as UK, US Germany, and Japan points out technological innovations systems has great value for any country. In this light, a difference in technology innovation systems leads to the difference in long-term performance in the world. The concept of technological innovation within countries is a topic that has generated a lot of attention in the current century. As global research bodies such as the OECD investigate the cause for global economic difference within countries, technology innovation has become a central point of focus. Innovations refer to the ability of a country to integrate technology within its infrastructure in an approach to streamline its economic operations. Evidently, different countries have shown the different level of commitment to technological development. Notably, theorists point out that the development of an economy can be measured by the amount of technology that a country has adopted within its operations. The concept of technology is historical but gained roots in the 20th century after the 1930s global re cession. At this time, countries awakened to the reality of the worst economic depression and there was pressure for countries to emerge from this crisis. At the same time, technology became a well-defined concept as different countries discovered the need to use technology to streamline their development plans.

Phase 2 Individual Project Assignment Example | Topics and Well Written Essays - 2000 words

Phase 2 Individual Project - Assignment Example The primary objective of this case study is (a) to define fixed, variable, and mixed costs; (b) to determine cost behaviour patterns, and (c) to explain how these different patterns affect operating and pricing decisions. II.Cost Analysis a. Definition of Variable Costs + Example All expenses incurred that increase as the Production Output and Sales increases and decreases whenever the Production Output and Sales decreases should be considered as variable costs. Albrecht, Steve W., et.al.(2010, p.1062) defined variable costs in a more general way by saying that they are the costs that change in total in direct proportion to changes in activity level.. In the SAC operations, an example of the variable cost would be Raw Materials. The higher the demand for the product which would be evident in the increase in Sales volume, the higher the required Production Output, and a corresponding set of Raw Materials will be needed to produce the desired order quantity. b. Definition of Fixed Cost s + Example All expenses that are incurred whether or not operations are at high or low level should be called Fixed Costs. Rich, J.S., et. al. (2009, p.757) defined fixed cost as constant costs â€Å"within the relevant range as the level of of output increases or decreases.† At SAC, an example of that fixed cost is Depreciation Expense – Factory. Each month, whether or not the factory produces for high demand or for low demand, the value of depreciation expense will not change. c. Definition of Mixed Costs + Example Some costs known as mixed costs are made up of a combination of fixed cost and variable cost. Weygandt, J.J. et.al. (2009, p.209) teaches the need to separate these two in order to properly perform a cost-volume-profit analysis. Kinney, M.R. and Raiborn, C.A. (2012, p.70) also refers to the â€Å"high-low method† of determinine variable costs per unit and then separating it from fixed costs. That is, the formula to determine the portion that is var iable in a mixed costshould be as follows: Cost at High Level of Operations less Cost at Low Level Operations divided by High Activity Level expressed in volume of production or sales less Low Activity Level also expressed in volume of production or sales. The result will be the variable cost per unit within that mixed cost. Variable Costs may then be computed for its total and then separated from the total mixed cost in order to arrive at the fixed cost total within the mixed cost. In the case of SAC, there are data from two years, 2005 and 2006. Cost of Goods sold in 2005 was 50.81% whereas in 2006, the percentage increased to 59.30%. This means Cost of Goods Sold (CGS) may not be considered as 100% variable costs. A closer look at the details of CGS in the 2006 journal entries shows the following accounts: Cost of Goods Sold Raw Materials Labor Overhead Classification: Fixed, Variable, Mixed Supplies-Factory 3,500 MC Insurance-Factory 800 FC Indirect Labor 16,000 MC Factory Salar ies 12,500 FC Factory Property Tax 7,500 FC Maintenance Expense- Factory 8,700 FC Depreciation Expense-Factory 1,600 FC Utilities- Factory 3,650 MC Raw Materials RM, beg.=19,360 Purchases=33,710 RM, end= 10,000 RM, used 43,070 WIP, beg.= 1,800 RM processed = 41,270 WIP,end= 7,000 FG added=34,270 FG,beg.= 25,360 FG,total= 59,630 FG,end= 36,360 FG,sold= 23,270 VC Direct Labor 8,500 VC Selling Expenses 1,560 MC Admin.