Holistic Approach to Nursing and Cultural Approach to Nursing

This paper will focus on the viewpoints of two influential nursing theorists, whom have helped to provide nurses and the public with insight on their understandings of each of the four concepts that make up the nursing metaparadigm. Through the exploration of both Roys holistic approach to nursing and Leiningers cultural approach to nursing, I will be able to conclude my findings and produce a philosophy of nursing that is unique to my own ideas, values, and beliefs of what the metaparadigm of nursing represents to me. The first concept of nursing that will be focused on is, person. Roy has provided a general framework that allows for a baseline understanding of the metaparadigm. Roys view of person, as stated in the Roy Adaptation†¦show more content†¦The idea of nursing for Roy is â€Å"to promote adaptation for individuals and groups in the four adaptive modes, thus contributing to health, quality of life and dying with dignity by assessing behaviour and factors that in fluence adaptive abilities and to enhance environmental interactions† (Roy, 2009, p 12). Leininger exclaims that the purpose of nursing is â€Å"to focus on human care phenomena and activities in order to assist, support, facilitate, or enable individuals and groups to maintain, or regain, their well – being by using cultural care preservation and maintenance, accommodation and negotiation, and re – patterning or reconstruction† (Roy, 2009, p. 12). I feel as though both theorists have made important points in their idea of what nursing means. Roy seems to mostly focus on the aspect of helping the patient or client to adapt to their conditions and environment in a positive manner; by doing so this provides the client with a more desirable quality of living. An important thing to note is the fact that Roy also recognized the idea of death and allowing the patient to die with a feeling of self – worth and respect which could play into her four modes. W here as, Leininger focused mainly on aiding people in several different was so they can be successful in recovering and return back to an ideal health status. In order to do this, Leininger touches upon conceptsShow MoreRelatedHolistic Nursing Essay1535 Words   |  7 PagesHolistic assessments in nursing provide a unique quality of care to the individual patient. Holism in the provision of care includes assessments obtaining data about the physiological, psychological, sociological, spiritual, developmental, cultural and environmental aspects. 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The purposeRead MoreTranscultural Nursing : An Essential Aspect Of Healthcare Today1174 Words   |  5 PagesAbstract: Transcultural nursing is an essential aspect of healthcare today. The ever-increasing multicultural population in the United States poses a significant challenge to nurses providing individualized and holistic care to their patients. This requires nurses to recognize and appreciate cultural differences in healthcare values, beliefs, and customs. Nurses must acquire the necessary knowledge and skills in cultural competency. Culturally competent nursing care helps ensure patient satisfactionRead MoreEssay on Cultural Competence and Intercultural Communication1673 Words   |  7 Pagesintercultural communication. The transaction process of listening and responding to people from different cultural backgrounds can be challenging. The greater the difference in culture between two people, the greater the potential of misunderstanding and mistrust. 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My Nursing Philosophy is based on five components: nursing, Person, environment, holistic care and healthRead MoreRunning Head Essay1287 Words   |  6 Pages Personal Philosophy of Nursing Darlene Cunningham Jacksonville University School of Nursing January 31, 2015 PERSONAL PHILOSOPHY 2 Personal Philosophy of Nursing A Philosophy of Nursing is an approach to nursing, usually created by individual nurses in their own daily practice in the field. A nurse uses his or her philosophy of nursing to explain what he or she

Robots Change the World - 921 Words

â€Å"This work represents my individual work, and I have listed the sources that I have consulted below. I have not received assistance that would violate the letter or spirit of the collaboration guidelines for this assignment.† Sources [1] C. Jones, Interviewee, How Robots are Changing the Consumer Space and Peoples Lives. [Interview]. 03 April 2014. [2] M. Svenstrup, Navigation Among Humans, Advances in Robot Navigation, pp. 133-158, June 2011. [3] NIST.gov, Robot Perception for Workspace Situational Awareness, 1 October 2012. [Online]. Available: http://www.nist.gov/el/isd/ps/robpercwkspsitaware.cfm. [Accessed 9 April 2014]. [4] E. Guizzo, DARPA Seeking to Revolutionize Robotic Manipulation, 18 October 2010. [Online]. Available: http://spectrum.ieee.org/automaton/robotics/robotics-software/darpa-arm-program. [Accessed 9 April 2014]. Robots Change the World Introduction Whether traversing a battlefield or a messy home, it is all the same to a robot’s artificial intelligence (AI). Navigating around the home owner’s treasured belongings might involve similar functions to avoiding dangers in a hostile environment. Perceiving the faces of the family members and their family pets would be oddly identical to facial recognition of enemy fighters and identification of their body language. Helping the elder of the house out of and into bed may mirror robotic manipulation identical to carrying wounded from a war zone. When visiting Texas AM on AprilShow MoreRelatedRobots Apa910 Words   |  4 Pagesof The Robot Invasion Patrick F. Nagle Delaware Technical Community College Critical Analysis of The Robot Invasion In the article The Robot Invasion by Charles Gillis, it talks about in the not too distant future how robotics will be a part of everyday society, how it will be used in manufacturing and labor industry instead of people for jobs that are dirty, dangerous, and difficult. 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Kevin Kelly’s essay title, â€Å"Better than Human: Why Robots Will- and Must- Take Our Jobs† gives us clear reasons not to fear robots, but to eagerly await their robot â€Å"takeover† which in his opinion has â€Å"already begun† (301). Kelly gives many clear and insightful facts from our past, present and predicted future about robots and the innovationRead MoreNegative Effects Of Humanoid Robots1545 Words   |  7 PagesEffects of   Humanoid robots Humanoid robots take place of human environments, work   and lifestyle as, artificial comprehensive and robots replace a lot more human workers over the next few decades.    Recently, humanoid   creation were increasing around world. According A 2013 Oxford University study, â€Å"estimates that 47 percent of U.S. jobs could be replaced by robots and automated technology within the next two decades† ( Clifford 1) . Lately there were news that spread wild around world   which, SophiaRead MoreGopnik Turkle essay Robotic and emotions1230 Words   |  5 Pagesï » ¿ Robotic Emotions Time will inevitably affects the way we view the world around us. As time moves on so to does ones opinions and views on the world around. Transitioning through age also affects our view on reality. In Alison Gopnik’s â€Å"Possible Worlds: Why Do Children Pretend?† she shows us the difference between how children and adults perceive things. At the same time in Sherry Turkle’s â€Å"Alone Together† we are shown how growing technology affects are views on reality. When one combines theRead MoreEssay on Robotics in the Medical Field 1336 Words   |  6 PagesThe medical field has revolutionized the health and well being of society. Throughout the decades, the medical field has been through sweeping changes that leave society astonished. 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Acca F6 Free Essays

string(756) " debt recovery Lease rentals Advertising 7 8 RM000’s 27,800 \(11,200\) –––––––– 16,600 \(7,200\) –––––––– 9,400 –––––––– Profit before taxation Notes: \(1\) Remuneration includes: RM 114,000 400,000 Salaries of disabled employees Entertainment allowance to senior management \(2\) Contributions to approved schemes comprise: RM 276,000 112,000 –––––––– 388,000 –––––––– Employees Provident Fund Beauty Sdn Bhd scheme The company contributes 12% to the Employees Provident Fund for all employees and an additional 8% to the Beauty Sdn Bhd scheme in respect of the remuneration of RM1,000,000 and the entertainment allowance of RM400,000 paid to senior management executives\." Taxation (Malaysia) Monday 1 December 2008 Time allowed Reading and planning: Writing: 15 minutes 3 hours ALL FIVE questions are compulsory and MUST be attempted. Tax rates and allowances are on pages 2–3. Do NOT open this paper until instructed by the supervisor. We will write a custom essay sample on Acca F6 or any similar topic only for you Order Now During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Paper F6 (MYS) Fundamentals Level – Skills Module 8D–MYSTT Paper F6MYS SUPPLEMENTARY INSTRUCTIONS . 2. 3. Calculations and workings should be made to the nearest RM. All apportionments should be made to the nearest whole month. All workings should be shown. TAX RATES AND ALLOWANCES The following tax rates, allowances and values are to be used in answering the questions. Income tax rates Resident individual Chargeable income Band Cumulative RM RM 2,500 2,500 2,500 5,000 15,000 20,000 15,000 35,000 15,000 50,000 20,000 70,000 30,000 100,000 150,000 250,000 Excess Tax payable Rate Cumulative % RM 10 0 11 25 13 475 17 1,525 13 3,475 19 7,275 24 14,475 27 54,975 28 Resident company Paid up ordinary share cap ital First RM500,000 20% 26% RM2,500,000 or less More than RM2,500,000 Non-resident Company Individual Excess over RM500,000 26% 26% 26% 28% Personal deductions Self Self – additional if disabled Spouse Spouse – additional if disabled Child – basic rate Child – higher rate Disabled child Life insurance premiums and approved scheme contributions Medical expenses for parents Medical expenses for serious disease of self, spouse or child, including up to RM500 for medical examination Basic supporting equipment for self, spouse, child or parent if disabled Educational and medical insurance for self, spouse or child Study course fees for skills or qualifications Purchase of a personal computer Purchase of books, magazines etc for personal use Purchase of sports equipment Deposit for a child into the National Education Savings Scheme 2 maximum maximum RM 8,000 6,000 3,000 3,500 1,000 4,000 5,000 6,000 5,000 maximum maximum maximum maximum maximum maximum maximum maximum 5,000 5,000 3,000 5,000 3,000 1,000 300 3,000 8D–MYSTT Paper F6MYS Rebates Individual with chargeable income not exceeding RM35,000 Basic rate Rate for an individual entitled to a deduction for a spouse or a former wife RM 350 700 Value of benefits in kind Car and fuel scale Cost of car (when new) RM Up to 50,000 50,001 to 75,000 75,001 to 100,000 100,001 to 150,000 150,001 to 200,000 200,001 to 250,000 250,001 to 350,000 350,001 to 500,000 500,001 and above Prescribed annual value of private usage of car RM 1,200 2,400 3,600 5,000 7,000 9,000 15,000 21,250 25,000 Fuel per annum RM 600 900 1,200 1,500 1,800 2,100 2,400 2,700 3,000 The value of the car benefit equal to half the prescribed annual value (above) is taken if the car provided is more than five (5) years old, but the value of fuel provided remains unchanged. Household furnishings, apparatus and appliances RM per month Semi-furnished with furniture in the lounge, dining room, or bedroom 70 Semi-furnished with furniture as above plus air-conditioners, and/or curtains and carpets 140 Fully furnished premises 280 Domestic help 400 Gardener 300 Driver 600 Telephone (fixed or mobile): RM per annum 300 300 Hardware Bills Capital allowances Industrial buildings Plant and machinery – general Motor vehicles, heavy machinery Computers, information technology equipment and computer software Office equipment, furniture and fittings Initial Rate % 10 20 20 20 20 Annual Rate % 14 20 40 10 Sales tax and service tax rates Rate % 10 5 Sales tax Service tax 3 [P. T. O. 8D–MYSPA Paper F6MYS 8D–MYSAA Paper F6MYS ALL FIVE questions are compulsory and MUST be attempted 1 James and Carol are husband and wife. James is disabled. The income and expenses of James and Carol for the year ended 31 December 2008 are expected to be as follows: RM J ames Employment – Salary 35,000 Carol Partnership business – Statutory income Employment – Salary Travelling allowance 4,350 16,600 3,000 James incurred expenses as follows: Donation to an approved institution Contributions to Employees Provident Fund Medical examination for self Medical expenses for his father Fees for his part-time course in Islamic financing at a university in Kuala Lumpur, recognised by the Government Carol incurred expenses as follows: Contributions to Employees Provident Fund Medical expense on cancer treatment for herself Medical expenses for her mother Basic supporting equipment for her disabled father Travelling expenses incurred in the course of her work 2,600 3,850 400 1,300 1,100 2,156 2,700 900 3,600 4,000 Required: (a) Compute the couple’s tax payable for the year of assessment 2008 under joint assessment: (i) ssuming that James made the election; and (ii) assuming that Carol made the election. (12 marks) (12 marks) Notes: (1) You should use two columns, one each for (i) and (ii) above. (2) You should indicate, by using the word ‘nil’, any expense item that does not qualify for personal relief. (3) Marks will be awarded for the use of accurate technical terms to describe the figur es comprising the stages in the computation of chargeable income. (b) (i) Based on your tax computations in part (a), state which spouse should make the election for joint assessment and why. (1 mark) ii) Analyse, quantify and summarise the tax saving resulting from making the election you have specified in (i) above over the alternative election. (5 marks) (30 marks) 4 This is a blank page Question 2 begins on page 6 5 [P. T. O. 8D–MYSAB Paper F6MYS 2 Beauty Sdn Bhd, a resident company with a paid up ordinary share capital of RM2 million, is engaged in the manufacture of cosmetic products. The company’s profit and loss account for the year ended 31 October 2008 is as follows: Note RM000’s 1 2 3 4 4 5 6 2,300 388 461 700 7 (2) 164 618 (177) 66 2,675 –––––– Sales Cost of sales Gross profit Less: Remuneration Contributions to approved schemes Entertainment Royalty Penalty for late payment of withholding tax on royalty Gain on disposal of a van Repairs and maintenance Depreciation Bad debt recovery Lease rentals Advertising 7 8 RM000’s 27,800 (11,200) –––––––– 16,600 (7,200) –––––––– 9,400 –––––––– Profit before taxation Notes: (1) Remuneration includes: RM 114,000 400,000 Salaries of disabled employees Entertainment allowance to senior management (2) Contributions to approved schemes comprise: RM 276,000 112,000 –––––––– 388,000 –––––––– Employees Provident Fund Beauty Sdn Bhd scheme The company contributes 12% to the Employees Provident Fund for all employees and an additional 8% to the Beauty Sdn Bhd scheme in respect of the remuneration of RM1,000,000 and the entertainment allowance of RM400,000 paid to senior management executives. (3) Entertainment includes the cost of launching new products amounting to RM38,000. (4) A royalty amounting to RM630,000 net of the 10% withholding tax was paid to a non-resident on 15 September 2008, in respect of the new products. The amount of the withholding tax and the related penalty remain unpaid. (5) Gain on disposal of a van A van was disposed of in August 2008 for RM36,000. The van had been purchased in December 2005 for RM65,000. (6) Repairs and maintenance includes costs of renovation to the company’s office building amounting to RM58,000. The reason for this expenditure was to provide a safe workplace for disabled workers. (7) The bad debt recovery is in respect of a trade debt taken over from another company carrying on the same business, three years ago. (8) Lease rentals are in respect of a motor vehicle costing in excess of RM150,000. The lease rentals commenced on 1 December 2007 at RM6,000 per month for a period of 30 months. 8D–MYSAB Paper F6MYS (9) Other information (i) A sum of RM60,000 was incurred on alterations to the company’s factory building, in order to install general machinery costing RM340,000. (ii) A sum of RM810,000 was incurred on cutting the land in order to prepare a site to install heavy machinery costing RM190,000. (iii) For the year of assessment 2008, capital allowances for plant and machinery will amount to RM849,000 and industrial building allowances to RM295,000, excluding any allowances or adjustments attributable to the capital expenditure referred to in (i) and (ii) above. Required: (a) Compute the tax payable by Beauty Sdn Bhd for the year of assessment 2008. Note: your computation should start with the profit before taxation figure and follow the descriptions used in the notes to the profit and loss account, indicating ‘nil’ in the appropriate column for any item that does not require adjustment. (18 marks) (b) Explain your treatment of the items stated below: (i) (ii) (iii) (iv) (v) approved schemes (note 2); disposal of a van (note 5); renovations to the office building (note 6); lease rentals (note 8); and he expenditure incurred in respect of the heavy machinery and its installation (note 9 (ii)). (7 marks) (25 marks) 7 [P. T. O. 8D–MYSAC Paper F6MYS 3 Freshgreen Sdn Bhd is in the business of cultivating vegetables. The adjusted income of the company for the year ended 30 June 2008, before taking into account the following, amounted to RM563,000. The information given below relates to the business activities of the company dur ing the financial years 2007 and 2008: Date July 2006 July 2006 July 2006 September 2006 Expenditure Cost of land Construction of: – roads and bridges farm house for business (note 1) – living quarters for workers Cost of lorry (note 2) Cost of general machinery RM 350,000 34,000 38,000 72,000 64,000 87,000 Notes: (1) The farm is situated in a remote area, thus the buildings on the farm have no value other than for the working of the farm. (2) The lorry was bought under a hire purchase agreement. The company made an initial payment of RM18,000 in July 2006. The balance was paid over a period of 23 months at RM2,200 per month, inclusive of interest of RM200 per month. The instalment payments commenced on 1 August 2006. In July 2007 the company carried out planting of crops and incurred RM19,000 on clearing land and RM161,000 on fertiliser and seedlings. In January 2008 the company carried out replanting of crops and incurred the following expenses: RM 22,000 115,000 7,000 Clearing land Fertiliser and seedlings Labour In March 2008 Freshgreen Sdn Bhd disposed of the following assets on which agriculture allowance had been claimed in the previous years: Assets Store Living quarters for employees Date of construction 1 January 2005 6 August 2005 Cost RM 25,000 60,000 The store and the living quarters were disposed of for RM10,000 and RM35,000 respectively. Required: (a) Compute the agriculture allowance and capital allowance under Schedule 3, Income Tax Act, that can be claimed by Freshgreen Sdn Bhd for the year of assessment 2008. (10 marks) (b) Compute the statutory income of Freshgreen Sdn Bhd for the year of assessment 2008. (7 marks) (c) Compute the agriculture charge on the basis that Freshgreen Sdn Bhd made an election to spread the charge, under para 27, Schedule 3, Income Tax Act, clearly indicating the years of assessment affected. 3 marks) Note: the rates of agriculture allowance are as follows: Rate 50% 50% 50% 20% 10% Clearing and preparing land Planting of crops Construction of roads and bridges on a farm Construction of living quarters for workers Construction of buildings (20 marks) 8 8D–MYSAD Paper F6MYS 4 (a) (i) For the year of assessment 2008 Cik Lee has income from three sources: employment, business and the rental of property. Required: State, with explanations, the provisions of the law applicable to Cik Lee in respect of the payment of tax for the year of assessment 2008. (3 marks) ii) Encik Koon is expected to have the following income for the year of assessment 2008: RM 180,000 130,000 310,000 10,000 300,000 57,500 Statutory income from employment Statutory income from a partnership business Aggregate income Approved donations Total income Tax payable For the year of assessment 2008, in addition to the tax deducted from his remuneration under the Schedular Tax Deduction (STD) system, Encik Koon paid tax instalments amounting to RM12,000, as per his application to the Director General of Inland Revenue, to vary the amount of his payment. Required: Compute the penalty, if any, resulting from the application by Encik Koon to vary the instalment amounts. (6 marks) (b) Encik Smith is employed as a service director of a company and his salary is RM180,000 per annum. Encik Smith is provided with unfurnished living accommodation for which the company pays rent amounting to RM60,000 per annum. Encik Smith is not provided with a company car but he has been given the option of: (i) a driver provided by the company; or (ii) the reimbursement of the driver’s salary amounting to RM15,600 per annum. Required: State, with explanations and supporting calculations, which of the above options Encik Smith should choose from a tax perspective. (6 marks) (15 marks) 9 [P. T. O. 8D–MYSAA Paper F6MYS 5 (a) Chongdart Sdn Bhd is a licensed manufacturer in the business of making computer tables. The company’s records for the period from 1 July to 31 August 2008 show the following: Sale of 1,200 tables at RM40 each excluding sales tax, of which 900 were sold to customers in Malaysia and 300 were exported to China. Purchase of the following raw materials and component parts: Castors for table legs including sales tax Locks for drawers, imported from Thailand Rollers for pull-out shelf and drawers, purchased from Heng Sdn Bhd, a licensed manufacturer Paint for painted finish undertaken by a subcontractor RM 3,000 2,300 6,400 5,100 None of the above items are exempt from sales tax. Chongdart Sdn Bhd obtained the approval of the Director General of Customs and Excise for the import of the locks from Thailand and the purchase of the rollers from Heng Sdn Bhd. The subcontractor was exempt from licensing in view of the fact that its annual sales turnover does not exceed RM20,000. The appropriate rate of refund under the credit system is 8%. Required: State the particulars which Chongdart Sdn Bhd must disclose in the sales tax return, Form CJP No. 1, for the taxable period 1 July to 31 August 2008, together with the due date of payment of the tax to the Director General of Customs and Excise. (5 marks) (b) AB Sdn Bhd, a firm of licensed surveyors, issued an invoice to Buildup Sdn Bhd, on 4 March 2007, for surveying work amounting to RM15,000, disbursements amounting to RM950 and the service tax payable. In April 2007 Buildup Sdn Bhd paid a sum of RM10,400 for the full amount of the disbursements and 60% of the fees, including the service tax thereon. The balance outstanding was written off as a bad debt by AB Sdn Bhd in November 2008, when Buildup Sdn Bhd went into compulsory liquidation. Required: (i) State the amount of the service tax payable by AB Sdn Bhd in respect of the above invoice, together with the due date(s) for payment of the tax to the Director General of Customs and Excise. (3 marks) (ii) Compute the amount of the service tax that AB Sdn Bhd can recover from the Director General of Customs and Excise in due course, in respect of the bad debt written off. (2 marks) (10 marks) End of Question Paper 10 How to cite Acca F6, Papers