Larned Corporation recorded the following transactions for the just completed month.

a. $ 77,000 in raw materials were purchased on account.

b. $ 75,000 in raw materials were used in production. Of this amount, $ 62,000 was for direct materials and the remainder was for Indirect materials.

c. Total labor wages of $ 110,000 were paid in cash. Of this amount, $ 102,400 was for direct labor and the remainder was for indirect labor.

d. Depreciation of $ 199,000 was incurred on factory equipment.

 

Required:

Record the above transactions in journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

 

$ 77,000  in raw materials were purchased on account. 

 

Transaction	General Journal	Debit	Credit
a.

Please help! I’m struggling!

Which of the following 4 are the correct HIPAA goals?

(A) Guarantee security and privacy of health information

(B) Ensure the retention of medical records for a period of 10 years

(C) Curtail health care fraud and abuse

(D) Secure continuation of health insurance coverage for employed people

(E) Enforce internal audits every six months

(F) Be agents for the collection of overpayments

Question 1:

Using conditioning theory as your guide, why was the training program not more effective?

1) The conditioning process emphasizes the importance of consequences of behaviour—in this case, there did not seem to be any consequence (positive or negative) to the supervisors learning or applying what they were supposed to learn in their training.

2) The conditioning process emphasizes the importance of consequences of learning. In this case, there did not seem to be any consequence (positive or negative) to the supervisors performance.

3) The conditioning process emphasizes the importance of consequences of performance—in this case, there did not seem to be any consequence (positive or negative) to the supervisors performance.

4) The conditioning process emphasizes the importance of consequences of cost—in this case, there did not seem to be any consequence (positive or negative) to the reward model.

5) None of the above.

Question 2

How could the program be improved by using some of the concepts, principles, and components of conditioning theory?

1) Consequences for applying the skills acquired (positive or negative reinforcement) might have improved the training outcomes significantly.

2) Positive role modelling might have improved the training outcomes significantly.

3)Senior leaders in the training modelling the training behaviours might have improved the training outcomes significantly.

4) A thorough organizational analysis might have improved the training outcomes significantly.

5) None of the above.

Learning & Motivation

Nurse supervisors at a large hospital seldom conducted performance appraisal interviews and some refused to do them. They complained that there was no time to meet with every nurse, and that it was a difficult, time-consuming, and unpleasant process that was a big waste of time. Some were uncomfortable with the process and found it to be stressful for everybody involved. They said it caused a lot of anxiety for them and the nurses.

However, the administration was in the process of introducing a new model of nursing that required all nurses to perform certain critical behaviours when interacting with and counselling patients and their families. It was therefore imperative that performance appraisals be conducted to ensure that nurses were implementing the new model of nursing and performing these critical behaviours.

The nurse supervisors would be required to evaluate their nurses’ performance every six months and then conduct a performance appraisal interview with each nurse in which the previous six months’ performance would be discussed. An action plan would then be developed with specific goals for improvement.

The administration decided to hire a performance management consultant to provide a one-day workshop on how to conduct performance appraisals for all nurse supervisors. The training program was mandatory and all nurse supervisors had to attend. Many of them did so reluctantly, complaining that it would be a waste of time and that it would not make any difference in how things were done in the hospital.

The training program began with a lecture on performance management and how to conduct performance appraisal interviews. The consultant first explained that the purpose of a performance appraisal interview is to give feedback to employees on how well they are performing their jobs and then plan for future growth and development. He then discussed different types of performance appraisal interviews such as the “tell-and-sell interview,” the “tell-and-listen interview,” and the “problem-solving interview.” This was followed by a list of guidelines on how to conduct effective interviews, such as asking the employee to do a self-assessment, focusing on behaviour not the person, minimizing criticism, focusing on problem solving, and being supportive. The trainees were then instructed on how to set goals and develop an action plan for improvement.

After the lecture, the trainees were asked to participate in a role play in which they would take turns playing the part of a supervisor and an employee. They were provided with information about a nurse’s job performance to discuss in the role play and then develop an action plan. However, some of the trainees left the session, refusing to participate. Others did not take it seriously and made a joke out of it. There was a lot of laughing and joking throughout this part of the program. After the role play there was a group discussion about the role play followed by a review of the key points to remember when conducting performance appraisal interviews.

Although the supervisors were supposed to begin conducting performance reviews and interviews shortly after the training program, very few actually did. Some said they tried to do them but could not find time to interview all of their nurses. Others said that they followed the consultant’s guidelines but they did not see any improvement in how they conducted interviews or in how nurses reacted to them. Some said it continued to be a stressful experience that was uncomfortable for them and the nurses, so they decided to stop doing them.

One year later, performance appraisals were still a rare occurrence at the hospital. Furthermore, many of the nurses were not practising the new nursing model and, as a result, nursing care and performance were inconsistent throughout the hospital and often unsatisfactory.

Using the above thought cycle as a guide, we are able to consistently analyze the case study:

Why Elderly People Are More Vulnerable To Diseases

As we age so do our cells and the body organs (they do not function in the same way as they used to). The cells that have kept you active and strong in your 20s are not the same as at the age of 70s or 80s.

Furthermore, the immune system of the body is affected as the cells of the immune system are not functioning in the same way as they used to when you were active. In your 20s or 30s, you are more active and involved in various activities which are helpful and give a boost to your immunity and we know from research that regular exercise has a huge impact on the immune system.

So at that age, your immune system was more active and as you got older we don’t do the things you did during a young age so the immunity is reduced and therefore you are more susceptible to more infections.

Medical alert bracelets are very beneficial for Various medical conditions in elderly people and it is recommended for them to wear them 24/7. You can keep your loved ones with you instead of taking them to the retirement home.

You don’t have to worry about you being there with them all the time as Medical ID bracelets and some precautions can resolve all those issues.