Course Project Part D: When applying for most Federal and State programs and grants you are required to submit a great deal of detailed information on your community. Much of this is developed from the community’s threat assessment and identification of critical infrastructures and key resources. This assignment will continue the research necessary for your final assignment. For this part you are to develop the following information for your community:

– Review the Key Resources and Critical Infrastructure and choose five. Submit these to the instructor as part of this assignment with the reason for the choice.

– Based on the material developed in A, B, and C use these structures to complete the assignment for week 8 (See instructions for the course projects).

Post the chosen five Key Resources and Critical Infrastructure with the reason for the choice. Submit these to the Course Project Part D folder (insure that you check off submit for grading).

Please use APA formatting and in text cititation

Please No Plagiarism

 

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Hi everyone,

Informatics and technology in my nursing practice is very important because it allows me to able to access my patient’s electronic health record. Accessing a patient’s electronic health record allows me to see their lab values, vital signs, nursing orders, pass medications using the MAR, and document accordingly. We still use paper methods for certain situations; However, I think that in the future we will continue to steer away from paper methods and have complete electronic access. As electronic access continues to improve within all the different systems used between hospitals, it may ultimately expand globally. Thus, improving the continuity of care.

As stated in our lesson this week, nursing informatics is designed to “improve the health population, communities, families and individuals by optimizing information management and communication” (Massachusetts Action Coalition Future of Nursing, 2016, p. 12). However, ethical issues might arise from the use of technology and informatics. Examples include, but are not limited to a breach in confidentiality, wrongfully accessing information, and losing data that is pertinent to patient care (Hood, 2018, p. 374-375).

Research by Jelec, Sukalic, & Friganovic (2016), states that the greatest challenge that nurses face with modern technology is finding a balance between technology and human interaction (p. 26). I find this statement to be particularly interesting because it something I know I have a hard time balancing. How many times have I been guilty of being caught up with trying to complete my charting, especially on a busy day that I forget to take the time to sit down and have a conversation with my patients? As technology continues to improve, I can see this balance continue to be an issue between patients and healthcare professionals.

One of my greatest challenge when I started nursing was getting use to our data system. I remember it taking my a while to get familiar with the data system and knowing where I could access certain resources, such as our online drug information and policies within the network. I now believe on of my greatest challenges in the use of informatics and technology within my practice is the “unknown”. I want to know how my patient, who may have been transferred to higher level of care, is doing. However, once the patient is no longer in my care I am not allowed to access their medical record because it would violate HIPAA.

To add on to Professor Zeisler’s statement, I too have had the same concerns. I have across charting on a patient and have noted certain things, that are quite noticeable when assessing a patient, but no one has documented accordingly. It makes me wonder, are nurses truly assessing the patient or are you just in a hurry to finish your charting and mistakenly select WDL? In response to all the concerns that nurses have had in regards to our electronic system, we have frequent updates to make our charting more “user friendly”.

Resources:

Hood, L. J. (2018). Leddy & Pepper’s professional nursing (9th ed.). Philadelphia, PA: Wolters Kluwer Health | Lippincott Williams & Wilkins.

Jelec, K., Sukalic, S., & Friganovic, A. (2016) Nursing and Implementation of Modern Technology. Signa Vitae, 12(1), 23-27.

Massachusetts Action Coalition Future of Nursing (2016). The Massachusetts Nursing Core Competencies: A toolkit for implementation in education and practice settings. (2nd ed.). Retrieved from http://www.mass.edu/nahi/documents/NursingCoreCompetenciesToolkit-March2016.pdf (Links to an external site.)Links to an external site.

Reply

 

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Case 3-3 United Thermostatic Controls (a GVV case)

United Thermostatic Controls is a publicly owned company that engages in the manufacturing and marketing of residential and commercial thermostats. The thermostats are used to regulate temperature in furnaces and refrigerators. United sells its product primarily to retailers in the domestic market, with the company headquartered in Detroit. Its operations are decentralized according to geographic region. As a publicly owned company, United’s common stock is listed and traded on the NYSE. The organization chart for United is presented in Exhibit 1.

Page 177

EXHIBIT 1

United Thermostatic Controls Organization Chart

*Member of the board of directors. [D]

Frank Campbell is the director of the Southern sales division. Worsening regional economic conditions and a reduced rate of demand for United’s products have created pressures to achieve sales revenue targets set by United management nonetheless. Also, significant pressures exist within the organization for sales divisions to maximize their revenues and earnings for 2015 in anticipation of a public offering of stock early in 2016. Budgeted and actual sales revenue amounts, by division, for the first three quarters in 2015 are presented in Exhibit 2.

Page 178

EXHIBIT 2

United Thermostatic Controls—Sales Revenue, 2015 (1st 3Qs)

		Budgeted and Actual Sales Revenue First Three Quarters in 2015
	U.S.A. Sales Division			Western Sales Division
Quarter Ended	Budget	Actual	% Var.	Budget	Actual	% Var.
March 31	$ 632,000	$ 638,000	.009%	$ 886,000	$ 898,000	.014%
June 30	640,000	642,000	.003	908,000	918,000	.011
September 30	648,000	656,000	.012	930,000	936,000	.006
Through September 30	$1,920,000	$1,936,000	.008%	$2,724,000	$2,752,000	.010%
Eastern Sales Division				Southern Sales Division
Quarter Ended	Budget	Actual	% Var.	Budget	Actual	% Var.
March 31	$ 743,000	$ 750,000	.009%	$ 688,000	$ 680,000	(.012)%
June 30	752,000	760,000	.011	696,000	674,000	(.032)
September 30	761,000	769,000	.011	704,000	668,000	(.051)
Through September 30	$2,256,000	$2,279,000	.010%	$2,088,000	$2,022,000	(.032)%

Campbell knows that actual sales lagged even further behind budgeted sales during the first two months of the fourth quarter. He also knows that each of the other three sales divisions exceeded their budgeted sales amounts during the first three quarters in 2015. He is very concerned that the Southern division has been unable to meet or exceed budgeted sales amounts. He is particularly worried about the effect this might have on his and the division managers’ bonuses and share of corporate profits.

In an attempt to improve the sales revenue of the Southern division for the fourth quarter and for the year ended December 31, 2015, Campbell reviewed purchase orders received during the latter half of November and early December to determine whether shipments could be made to customers prior to December 31. Campbell knows that sometimes orders that are received before the end of the year can be filled by December 31, thereby enabling the division to record the sales revenue during the current fiscal year. It could simply be a matter of accelerating production and shipping to increase sales revenue for the year.

Reported sales revenue of the Southern division for the fourth quarter of 2015 was $792,000. This represented an 18.6 percent increase over the actual sales revenue for the third quarter of the year. As a result of this increase, reported sales revenue for the fourth quarter exceeded the budgeted amount by $80,000, or 11.2 percent. Actual sales revenue for the year exceeded the budgeted amount for the Southern division by $14,000, or 0.5 percent. Budgeted and actual sales revenue amounts, by division, for the year ended December 31, 2015, are presented in Exhibit 3.

During the course of their test of controls, the internal audit staff questioned the appropriateness of recording revenue of $150,000 on two shipments made by the Southern division in the fourth quarter of the year. These shipments are described as follows:

1. United shipped thermostats to Allen Corporation on December 31, 2015, and billed Allen $85,000, even though Allen had specified a delivery date of no earlier than February 1, 2016, to take control of the product. Allen intended to use the thermostats in the heating system of a new building that would not be ready for occupancy until March 1, 2016.
2. United shipped thermostats to Bilco Corporation on December 30, 2015, in partial (one-half) fulfillment of an order. United recorded $65,000 revenue on that date. Bilco had previously specified that partial shipments would not be accepted. Delivery of the full shipment had been scheduled for February 1, 2016.

Page 179

EXHIBIT 3

United Thermostatic Controls—Sales Revenue, 2015 (4 Qs)

		Budgeted and Actual Sales Revenue in 2015
	U.S.A. Sales Division			Western Sales Division
Quarter Ended	Budget	Actual	% Var.	Budget	Actual	% Var.
March 31	$ 632,000	$ 638,000	.009%	$ 886,000	$ 898,000	.014%
June 30	640,000	642,000	.003	908,000	918,000	.011
September 30	648,000	656,000	.012	930,000	936,000	.006
December 31	656,000	662,000	.009	952,000	958,000	.006
2015 Totals	$2,576,000	$2,598,000	.009%	$3,676,000	$3,710,000	.009%
	Eastern Sales Division			Southern Sales Division
Quarter Ended	Budget	Actual	% Var.	Budget	Actual	% Var.
March 31	$ 743,000	$ 750,000	.009%	$ 688,000	$ 680,000	(.012)%
June 30	752,000	760,000	.011	696,000	674,000	(.032)
September 30	761,000	769,000	.011	704,000	668,000	(.051)
December 31	770,000	778,000	.010	712,000	792,000	.112
2015 Totals	$3,026,000	$3,057,000	.010%	$2,800,000	$2,814,000	.005%

During their investigation, the internal auditors learned that Campbell had pressured United’s accounting department to record these two shipments early to enable the Southern division to achieve its goals with respect to the company’s revenue targets. The auditors were concerned about the appropriateness of recording the $150,000 revenue in 2015 in the absence of an expressed or implied agreement with the customers to accept and pay for the prematurely shipped merchandise. The auditors noted that, had the revenue from these two shipments not been recorded, the Southern division’s actual sales for the fourth quarter would have been below the budgeted amount by $70,000, or 9.8 percent. Actual sales revenue for the year ended December 31, 2015, would have been below the budgeted amount by $136,000, or 4.9 percent. The revenue effect of the two shipments in question created a 5.4 percent shift in the variance between actual and budgeted sales for the year. The auditors felt that this effect was significant with respect to the division’s revenue and earnings for the fourth quarter and for the year ended December 31, 2015. The auditors decided to take their concerns to Tony Cupertino, director of the internal auditing department. Cupertino is a licensed CPA.

Cupertino discussed the situation with Campbell. Campbell informed Cupertino that he had received assurances from Sam Lorenzo, executive vice president of sales and marketing, that top management would support the recording of the $150,000 revenue because of its strong desire to meet or exceed budgeted revenue and earnings amounts. Moreover, top management is very sensitive to the need to meet financial analysts’ consensus earnings estimates. According to Campbell, the company is concerned that earnings must be high enough to meet analysts’ expectations because any other effect might cause the stock price to go down. In fact, Lorenzo has already told Campbell that he did not see anything wrong with recording the revenue in 2015 because the merchandise had been shipped to the customers before the end of the year and the terms of shipment were FOB shipping point.

At this point, Cupertino is uncertain whether he should take his concerns to Walter Hayward, the CFO, who is also a member of the board of directors, or take them directly to the audit committee. Cupertino knows that the majority of the members of the board, including those on the audit committee, have ties to the company and members of top management. Cupertino is not even certain that he should pursue the matter any further because of the financial performance pressures that exist within the organization. However, he is very concerned about his responsibilities as a CPA and obligations to work with the external auditors who will begin their audit in a few weeks. Page 180It is at this point that Cupertino learns from Campbell that the CFO of Bilco agreed to accept full shipment when the goods arrive in return for a 20 percent discount on the total price that would be paid on February 1, 2016. Cupertino asked Campbell how he had found out. It seems Campbell took the initiative to help solve the revenue problem by going directly to the Bilco CFO.

Question:

Evaluate the actions of Walter Hayward, CPA, company CFO who allowed the entries for the early shipments to Bilco. What safeguards might have prevented the subordination of his judgment to Campbell. Provide argumentative support from professional resources.

 

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Alternatives to Bankruptcy

What are the pros and cons of filing bankruptcy? What alternatives are out there? Is it moral not to pay creditors? When collectively considering the moral and long term implications for declaring bankruptcy, how wise of an action is it really?

 

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Hi. Can you please check over my code to see if it is correct? Please correct any errors and take a screenshot of the program being ran through a compiler. Thank you in advance.

 

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