HLT51612: Reflective Practice, Critical Thinking And Analysis In Health – Nursing Assignment

A nursing theory, also called a nursing model, is a framework developed to guide nurses in how they care for their patients. Often, these 
frameworks define the practice of nursing, identify the role of the nurse, and explain the nursing process as it relates to the idea behind the 
nursing theory. Many nursing theories are created from nurses observations during their own careers, as well as methodologies they 
developed during their individual practice.

Questions:

1) The student will be able to demonstrate skills and knowledge required of the Enrolled/Division 2 Nurse to perform nursing practice in a contemporary health environment using critical thinking and analysis and reflective practice.

2) Work with an understanding of the historical and current perspectives of nursing and nurse education

3) Incorporate the theoretical concepts and information related to nursing into practice

4) Identify contemporary issues in nursing and examine their impact on clients and the healthcare environment

5) Utilise appropriate models of nursing care in the healthcare environment

6) Apply professional, legal and ethical standards to nursing practice

• Create the Admission, Discharge, and Transfer Module (requires subtask I, configuration period: 25 days, training period: 10 days) 
• Subtask I: Create the Patient Registration Module (requires subtask II, configuration period: 4 days, training period: 4 days)
• Subtask II: Create the Master Patient Index (configuration period: 4 days)
• Subtask III: Create the Patient Scheduling Module (requires subtask II, configuration period: 7 days, training period: 15 days)

This TMA requires you to apply the course concepts. The TMA is intended to:
Ø Assess students’ understanding of key learning points within chapter 1, 3, 4 and 5.
Ø Increase the students’ knowledge about the reality of the advanced Accounting issues.
Ø Develop students’ communication skills, such as memo writing, essay writing, analysis and presentation of material.
Ø Develop the students’ ability to understand and analyze different issues that corporations might face in real world.
Ø Develop basic ICT skills such as using the internet.
The TMA requires you to:
1- Review various study chapters in addition to supplementary materials.
2- Conduct a deep information search using the internet and your E-Library. You are expected to use E-library sources to support your answers. A minimum of 3 sources is required.
3- It’s imperative that you write your answer using your own words. Plagiarism will be penalized depending on its severity and according to AOU plagiarism policy.
4- You should use a Microsoft Office Word and Times New Roman Font of 12 points.
5- You should use Harvard referencing style for in-text citation and list of references.
For Cut-off date: Check LMS
The TMA Questions:
PART A
Each year, Nestle produces a detailed Annual Report, which consists of i) the Annual Review, ii) the Consolidated Financial Statements of the Nestle Group, iii) the Financial Statements of Nestle S.A., iv) the Corporate Governance Report, and v) the Compensation Report.
Access the Nestlé home web page and download: Corporate Governance & Compensation Reports, Financial Statements for 2018 
Note: this file is available at:
https://www.nestle.com/asset-library/documents/investors/annual-report/corp-governance-compensation-financial-statements-2018-en.pdf
Instructions: In light of your study of the course subjects and your readings through (the Internet – Nestlé Corporate Governance & Compensation Reports, Financial Statements for 2018 – the university e-library), answer the following questions:
(Always support your answer with relevant examples and suitable figures from the Nestlé’s annual report.)
1) In which financial statement does Nestlé record goodwill & other intangible assets and which section? (State the numbers of goodwill & other intangible assets and the page number from the annual report) (5 marks)
2) How much impairment did Nestlé report for goodwill & other intangible assets in 2018 & 2017? In which financial statement these charges are reported? In which section? Why? (7.5 marks)
3) Does Nestlé make any acquisitions during 2018? , and how these acquisitions affect the goodwill? (7.5 marks)
4) Determine the total amount of non-controlling interest for 2018 and state in which statement it is disclosed. Also, state the amounts of non-controlling interest share in Nestlé profit and Nestlé dividends for 2018. (5 marks)
PART B
1) Provide examples from the real world for successful and unsuccessful mergers and acquisitions cases in recent years and state the specific reasons behind their success or failure. (Do not provide general reasons behind success or failure & only one example should be provided for each case, any examples given dated before the year 2000 will not be considered).     (15 marks)
2) Explain in details ,the differences between the IFRS and GAAP (after FASB issued ASU 2017-04 to simplify the accounting for goodwill impairment) regarding the following:
– Assignment/allocation of goodwill. (i.e. The levels at which goodwill is assigned /allocated)
– Impairment of goodwill and test(s) applied (i.e. Methods of determining impairment of goodwill)
– How impairment loss is recognized and allocated.(i.e. impairment loss[charge] calculation and allocation)
Answer this question in a tabular format, like the following one:
 
IFRS
GAAP
 
Assignment/allocation of goodwill
 
Impairment of goodwill
 
How impairment loss is recognized   and allocated
(You must support your answer in this question with quality and up to date references.)  (15 Marks)
3) What are the differences between Merger, Consolidation, and Acquisitions? Support your answer with one recent example from the real world for each type. (Always give detailed information that would support you answer. Any examples given dated before the year 2000 will not be considered). (15 marks)
PART C:
(1) On January 1, 2018, Panorama Company acquired 80% of Scann Corporation for $6,400,000.
At the time of the acquisition, the book value of Scann’s assets and liabilities was equal to the fair value except for equipment that was undervalued $80,000 with a four-year remaining useful life and inventories that were undervalued $20,000 and sold in 2018. Panorama separate net income in 2018 and 2019 was $1,100,000 and $1,150,000, respectively. Scann separate net income in 2018 and 2019 was $300,000 and $360,000, respectively. Dividend payments by Scann in 2018 and 2019 were $60,000 and $60,000, respectively
Required: Using equity method,
1) Calculate Investment in Scann shown on Panorama’s ledger at December 31, 2018 and 2019.
2) Calculate Investment in Scann shown on the consolidated statements at December 31, 2018 and 2019.
3) Calculate consolidated net income for 2018 and 2019.
4) Calculate Noncontrolling interest balance on Panorama’s ledger at December 31, 2018 and 2019.
5) Calculate Noncontrolling interest balance on the consolidated statements at December 31, 2018 and 2019.
(Support your answer in all points with detailed calculations and explanation) (15 Marks)
(2) The consolidated income statement for POP Industries and its 75% Subsidiary, SAS at the end of 2019 was as follows: Consolidated sales $900,000 , Consolidated cost of Sales $500,000 Operating expenses $200,000, Noncontrolling interest share $25,000 ,and Controlling interest share $175,000.
After preparing the consolidated income statement, the accountants discovered that POP had sold inventory that cost $75,000 to SAS for $95,000, and SAS had sold inventory that cost $40,000 to POP for $58,000. Half of the products from both transactions still remained in inventory at December 31, 2019. These intercompany sales transactions had not been properly eliminated in consolidation.
Required: Prepare the consolidated income statement for POP and Subsidiary for 2019 after correcting these errors. (Support your answer with detailed Formulas, calculations and explanation)    (15 Marks)