This document discusses vulnerable populations in relation to HIV/AIDS. It identifies several groups that are especially vulnerable, including children living with HIV, homosexuals and transgender groups, and people living in developing countries where HIV is stigmatized. It notes the social, economic, and political challenges faced by those living with HIV, such as discrimination, lack of access to healthcare and treatment, and laws prohibiting education about prevention. The document proposes a community program to address these barriers and help provide testing, prevention, treatment, and care for all people affected by HIV/AIDS.

1. Running head: VULNERABLE POPULATION 1
5
VULNERABLE POPULATION
Vulnerable Population
Melonie Lindsey
HCA 430
Regina Brown
February 3, 2014
HIV and AIDS victims are some of the most Vulnerable
Population. Providing care to these individuals provides
challenge to family, friend, and even health care officials. HIV
and AIDS victims are vulnerable to social stigma, and
discrimination. HIV can affect anyone irrespective of age,
gender or tribe. Hence, it is an issue that affects the entire
population. This means it should be taken with the seriousness
it deserves. Taking of the seriousness of HIV, one cannot forget
to note that HIV is sexually transmitted disease, and the
affected people have the high chances of spreading the virus
(Johanson, 2008).
Children are the most Vulnerable Population among victims
living with HIV. Providing the required care to kids is
challenging to family members, and the entire health care
system. Taking care of this population requires care, and
support. These kids are Vulnerable to various infections, and

2. terminal illness. Care must be taken early enough, to prevent
early death of child victims.
Homosexuals and transgender groups are also Vulnerable
Population in relation to HIV. This is especially true in nations
where same sex marriage is illegal. It becomes hard to take care
of HIV infections, as well as coming up with preventive
measures. Homosexual are more likely to get HIV that straight
people. Hence, they require adequate care, on issues related to
HIV (Tielman, Carballo, & Hendriks, 1991).
People living with HIV face social challenges related to
discrimination, and stigmatization. In some developing
countries, HIV was associated with immorality, witchcraft, or
demons. Hence, a victim of HIV is treated with stigmatization,
or even abandoned. Some societies believe HIV can be spread
through simple actions like greetings, or touching (Gulalia,
2008). This make victims of HIV to be alienated, even by
family members. This makes it hard to seek heath attention, or
any other care. Employers may also discriminate HIV victims,
fearing the cost of maintaining them with their health program.
They view them as liability, and an expense to the company.
These social stigmatization and discrimination makes it hard for
victims to seek health services, testing, education, and
treatment.
Due to lack of employment opportunities, people living with
HIV have financial challenges. They are unable to support their
basic needs, and medical needs. Hence, they end up getting sick
and getting weak. This is when they are attacked by
opportunistic diseases, and they die. People living with HIV can
life a healthy and long life, if they get a healthy diet, and take
medication (Gulalia, 2008). However, this is not possible to
some victims, considering they are poor. This challenge can be
solved if there are strong economic programmers by the
government to help HIV victims. Poor health centers and poor
equipments can also hinder testing, and treatment of HIV. Poor
infrastructures and shortage of health workers may be some of
the economic obstacles in solving HIV epidemic. Political status

3. within a country may also play a part in discriminating HIV
victims. There are some laws that prohibit the promotion of
condoms. Use of condoms is one way of preventing HIV spread.
Once education on use of condom is prohibited, it becomes hard
to stop further spread (Gulalia, 2008).
My community program on HIV and AIDS prevention will be
committed in solving social political and economic barriers to
successful HIV testing, prevention, treatment, and care. This
will be possible through working with community members, the
government, and health centers. The program will work to
provide HIV victims with equal opportunity, and treatment. This
way, the program will work to reach HIV victims within the
community, without discriminating on gender or age (Johanson,
2008).
HIV is passed from person to person, and if one is not infected,
he is affected. This makes the issue of HIV more than personal,
to being a community burden. Hence, coming up with this
program will not only benefit the victims, but it will also
benefit the whole community. More specific, this community
program will try to address issues of children living with HIV,
sex workers, homosexuals, and drug users. These are the most
vulnerable members of the community to HIV. There are more
than 34 million people living with HIV/AIDS currently. Since
HIV/AIDS was discovered, more than 25 million people have
died. Out of those affected, most 97 % come from low or middle
income society (WHO, 2013). According to World Health
Organization (WHO), most of those living with the virus have
little or no access to health care. This means that help is
needed urgently, to those living with HIV, since the virus is
still spreading.
My program will provide HIV/AIDS testing centers, which will
be available to everyone. These testing centers will include
mobile ones, to help people from rural areas. The program will
fight for subsidized medical care for HIV victims. We will
advocate for the use of condom, and be involved in educating
people how to use a condom. This education will target the sex

4. workers, homosexuals, and teenagers.
References
Gulalia, A. (2008). Social work practice: with mobile
population vulnerable to HIV/AIDS. New Delhi: Mohit
Publications.
Johanson, P. (2008). HIV AIDS. United States:
ReadHowYouWant.com.
Tielman, R., Carballo, M., & Hendriks, A. (1991). Bisexuality
& HIV/AIDS: a global perspective. Buffalo, N.Y.: Prometheus
Books.
WHO, (2013). Facts on HIV/AIDS. WHO. Retrieved February 3,
2014, from http://www.who.int/features/factfiles/hiv/en/
InstructionsACCT 346 Student NameBINISH MAROOFBravo
Baking Company began operations in May of 2010 with the
production and sales of speciality breads.The company has
experienced a good market demand for its high protein, low
carbohydrate product called "Hi-Lo"Hi-Lo's success has
required that Bravo continue to make only this one product,
however, Bravo's customers, the local retailers, have been
asking for more specialty breads from the company. The
decision to expand will be made in the coming weeks.Weekly
Assignments: Complete the assigned Tab each week.In each
worksheet there are several Green colored cells. These cells
must be filled in with your response.Due Points AvailablePoints
EarnedTab1) Product vs. Period Costs Week 11010.00Tab 2)
Cost of Goods Manufactured Schedule Week 23030.00Tab 3)
Break Even AnalysisWeek 3400.00Tab 4) Incremental
Analysis Week 54040.00Tab 5) Capital Budgeting Week
64040.00Tab 6) Variance Analysis Week
74040.00200160.00Total
Tab 1 ProductPeriodACCT 346 Student NameFor Tables A :

5. From the list below, identify if the cost item is a "Product Cost"
or "Period Cost" by typing "Product" or "Period" in the
appropriate box.10 pointsFor Table B: From the list below,
identify if the cost item is a "Direct Cost" or "Indirect Cost" by
typing "Direct" or "Indirect" in the appropriate box.Table
AEnter either "Product" or "Period"Table BEnter either "Direct"
or "Indirect"Flour used in baking breadProduct1CorrectFlour
used in baking breadDirectCorrect1Factory Supervisor
SalariesProduct1CorrectFactory Supervisor
SalariesIndirectCorrect1Bakers wagesProduct1CorrectBakers
wagesDirectCorrect1Rent for Executive
OfficesPeriod1CorrectFactory InsuranceIndirectCorrect1Sales
Commissionsperiod1CorrectRent for
FactoryIndirectCorrect1Utilities used in the
factoryProduct1CorrectUtilities used in the
factoryIndirectCorrect1Advertising
costsPeriod1CorrectCleaning Bake
OvensIndirectCorrect1Delivery truck
costsPeriod1CorrectInsurance on FactoryIndirectCorrect1Paper
wrappers for breadProduct1CorrectPaper wrappers for
breadDirectCorrect1Depreciation on bake
ovensProduct1CorrectDepreciation on bake
ovensIndirectCorrect1Eggs, salt, water used for
bakingProduct1CorrectEggs used for
bakingDirectCorrect1Interest on bank loanPeriod1CorrectSmall
amounts of salt usedIndirectCorrect1Factory
InsuranceProduct1CorrectFactory
InsuranceIndirectCorrect113Points10.0013
Tab 2 COGM&COGSACCT 346 Student NameUse the
information provided below to prepare the Cost of Good
Manufactured Schedule:Bravo had the following costs as of Dec
31, 2010. Enter the correct values in the Green shaded cells.
(TCO 2)30 pointsTable CCost of Goods Manufactured
Schedule1Materials used in baking
bread32,000CorrectBeginning Work In
Process$8,000Correct1Factory Supervisor

6. Salaries20,000MaterialsBakers wages$32,000Beginning
Inventory Materials$10,000Correct1Rent for Executive
Offices36,000Plus: Purchases$26,000Correct1Sales
Commissions10000Materials Available$36,000Correct1Utilities
used in the factory5000Less: Ending Inventory
Materials$4,000Correct1Advertising costs12000Materials
Used$32,000Correct1Delivery truck costs25000Direct
Labor$32,000Correct1Depreciation on bake
ovens500OverheadInterest on bank loan250Factory
Rent$7,500Correct1Beginning Inventory
Materials10,000Depreciation on bake
ovens$500Correct1Beginning Work in Process 8000Utilities
used in Factory$5,000Correct1Ending Inventory
Materials4000Other Overhead costs$1,200Correct1Inventory
Purchases26000Total Overhead$14,200Correct1Ending Work in
Process2500Total Manufacturing Costs$78,200Correct1Other
Overhead costs1200Total Work in
Process$86,200Correct1Beginning Finished Goods
Inventory7500Less: Ending Work in
Process$2,500Correct1Ending Finished Goods
Inventory6000Cost of Goods Manufactured
$83,700Correct1Rent for Factory7500Complete only the Green
cells. Values in Red are from the schedule above.Cost of Goods
Sold ScheduleBeginning Finished Goods
Inventory$7,500Correct1Beginning Work In
Process$8,000CorrectMaterialsBeginning Inventory
Materials$10,000CorrectPlus:
Purchases$26,000CorrectMaterials
Available$36,000CorrectLess: Ending Inventory
Materials$4,000CorrectMaterials Used$32,000CorrectDirect
Labor$32,000CorrectOverheadFactory
Rent$7,500CorrectDepreciation on bake
ovens$500CorrectUtilities used in Factory$5,000CorrectOther
Overhead costs$1,200CorrectTotal
Overhead$14,200CorrectTotal Manufacturing
Costs$78,200CorrectTotal Work in Process$86,200CorrectLess:

7. Ending Work in Process$2,500CorrectCost of Goods
Manufactured $83,700CorrectGoods Available for
Sale$91,200Correct1Less: Ending Finished Goods
Inventory$6,000Correct1Cost of Goods Sold
Schedule$85,200Correct1Points30.0021
Tab 3 CVPACCT 346 Student NameBravo Baking identified
the costs below to determine its cost of one unit of product and
its monthly operating costs. (TCO 4)40 PointsUnits
produced14,000Part I Enter your solution in the green cells for
each of the following: Table AVariableFixedUsing the costs
from Table A computeMaterials used in baking bread2.29A)
Breakeven units (rounded to 2 decimal places)0.00Factory
Supervisor Salaries0.12B) Break-even sales dollars0.00Bakers
wages2.29C) Contribution Margin0.00Rent for Executive
Offices3,000D) Contribution Margin Ratio (%)0.00Sales
Commissions3500Utilities used in the factory0.50Part II
Complete the following requirementsAdvertising costs1000A) If
Bravo requires a profit of $5,000 how many units must it
sell?0.00Delivery truck depreciation400B) What is the total
revenue from A above?0.00Depreciation on bake ovens0.07C) If
Bravo actually sells 8,000 units Interest on bank loan500 1)
What is the margin of safety in Dollars?0.00 2) What is the
margin of safety percentage?0.00Total
Costs$5.26$8,400.00Price Charged per unit$7.89Total
CorrectPoints00.00Hint: use spreadsheet formulas to compute
your answers
Tab 4 Incremental AnalysisACCT 346 Student NameBravo
Baking Co has expanded its product line to include several
other specialty breads. The operating results for the last quarter
are provided below.(TCO 7)40 PointsProductHi-LoWhole
GrainFruit &
NutsTotalRevenues$67,575$31,800$15,900$115,275Variable
product costs$27,030$12,720$6,360$46,110Variable Selling &
Administrative costs$13,515$6,360$3,180$23,055Contribution
Margin$27,030$12,720$6,360$46,110Fixed Product
Costs$5,000$5,000$5,000$15,000Fixed Selling and

8. Administrative Costs$5,700$2,850$2,850$11,400Allocated
Common Costs$5,000$2,500$2,500$10,000Net
Income$11,330$2,370-$3,990$9,710Required: Bravo wants to
know the effect on Net Income if it decides to discontinue the
Fruit & Nuts product.If Bravo eliminates Fruit & Nuts 50% of
fixed costs can be avoided.Prepare and incremental analysis
showing the Net Income Effect of eliminating the Fruit & Nuts
product.What woud you advise Bravo to do?Using the Table
below, compute the Net Income for Bravo Baking after
eliminating the Fruit & Nuts product.ProductHi-LoWhole
GrainFruit &
NutsTotalRevenues$67,575$31,800$0$99,375Correct1Variable
product costs$27,030$12,720$0$39,750Correct1Variable Selling
& Administrative
costs$13,515$6,360$0$19,875Correct1Contribution
Margin$27,030$12,720$0$39,750Correct1Fixed Product
Costs$5,000$5,000$2,500$12,500Correct1Fixed Selling and
Administrative
Costs$5,700$2,850$1,425$9,975Correct1Allocated Common
Costs$5,000$2,500$1,250$8,750Correct1Net
Income$11,330$2,370-$5,175$8,525Correct1Points408
Tab 5 Capital BudgetingACCT 346 Student NameBravo Baking
Co is considering replacing an older freezer with a larger unit to
freeze some of its bread.The new unit has a larger capacity and
Bravo estimates it can produce and sell an more bread each
year. From these additional salesthe after tax cash flow is
expected to be $4,000. In addition to more sales, the new
freezer will save $1,200 in electricity each year.TCO 9However,
the new freezer will cost an additional $2,000 each year for
maintenance. The cost of the new unit is $25,000 and it is 40
Pointsexpected to last 10 years. The salvage value at the end of
its life is $6,000. The old unit is fully depreciated and can be
disposed at cost.Determine the Net Present Value of purchasing
the new freezer using a required rate of return of 14%. Should
Bravo purchase the freezer?Use the format below to complete
the NPV computations:(Note: Use PV Tables on pages 342 and

9. 343. Also, be sure to show costs as negative values)
Cash Flow PV Factors PV AmountsCost of new refrigeration
unit-250000-25000Correct1After tax cash flow40005.216Try
Again20864.4Correct1Annual electricity savings12005.216Try
Again6259.32Correct1Additional annual maintenance costs-
20005.216Try Again-10432.2Correct1Amount collected from
disposal of unit60000.27Try Again1618.2Correct1 Net present
value-6690.28Correct1 Points40.00000000026
Tab 6 Variance AnalysisACCT 346 TCO 10Student Name40
PointsBravo Baking uses standard costing to analyze its
performance. The data below is provided for your use in
determining Bravo's variances.Standard Cost per unitCost
/UnitAmount/UnitStandard CostMaterial Cost (Ingredients) (.5
lbs)2.29.5 lbs$4.58Direct Labor( .25 hrs * $9/hr)2.25.25
hrs$9.00Overhead0.57Total5.11During the month, Bravo sold
9,000 loaves of bread and used 4,650 pounds of ingredients.
Also during the month, Bravo purchased 5,000 pounds of
ingredients at a cost of $22,500. Employees worked a total of
2200 hours and actual labor costs were $19,998Required:Part a.
Compute the material price and quantity variance.Material Price
Variance == (22500.00-$5,000.00)
*4.58=(400.00)Fav/Unf >FavCorrectCorrect11Material Quantity
Variance == (21,297.00-4,500.00)
*4.58=$687.00Fav/UnfunfCorrectCorrect11Labor Rate Variance
== (20000.00-$2,200.00) *9.00=200.00Fav/Unf
>UnfCorrectCorrect11Labor Efficiency Variance ==
(19,800.00-2,250.00)
*9.00=($450.00)Fav/UnffavCorrectCorrectPoints40118