This document discusses chronic disease prevention and health promotion. It notes that chronic diseases are the leading causes of death globally and are influenced by modifiable risk factors like diet, physical activity, tobacco and alcohol use. While individual behavior plays a role, the document argues that a person's environment and circumstances also greatly influence their health choices and outcomes. It states that the concepts of "lifestyle" and "personal responsibility" must be considered in light of the constraints people face. A balanced approach is needed that also addresses the responsibilities of governments, organizations and other entities that shape people's health environments and opportunities.
Community Wellness Health Medical Essay.docxwrite12
This document discusses social determinants of health and their impact on community wellness. It explains that social factors like income level, neighborhood environment, and access to resources have a significant influence on health outcomes. Only 10-15% of health is due to medical care factors, while social and economic circumstances are stronger determinants. Addressing social determinants like access to healthy food and safe places to exercise is necessary to effectively improve health, especially for chronic conditions like diabetes.
Community Wellness Health Medical Essay.docxwrite31
This document discusses social determinants of health and their impact on community wellness. It explains that social factors like income level, neighborhood environment, and access to resources have a significant influence on health outcomes. Only 10-15% of health is due to medical care factors, while 40% is due to individual behaviors and 30% to social and economic conditions. The document advocates for a holistic, systematic approach that addresses social determinants to improve community health and achieve the goals of better care, lower costs, and healthier populations.
This document provides a literature review and environmental scan on population-based health communication and social determinants of health. It discusses research showing that targeting specific audiences, framing messages based on political ideology, and increasing public support for policies addressing social and environmental factors can help reduce health disparities. The review examines topics like equity, investing in prevention outside of medical care, communicating about shifting investments, and how social circumstances impact behaviors and health outcomes. It provides examples of communication strategies and considerations for population health advocates in messaging around social determinants.
This is the ongoing project discussion portion of this class. My pop.docxglennf2
This is the ongoing project discussion portion of this class. My population is geriatric/elderly. The problem is BP...
I will attach previous discussions because it all needs to tie in together
350 words
at least 3 references cited in the discussion.
must be last 5 years
Overview: Dr. Marcia Stanhope (2020) explained that evidence-based public health practice refers to those decisions made by using the best available evidence, data and information systems and program frameworks; engaging community stakeholders in the decision-making process; evaluating the results; and then disseminating that information to those who can use the information.
Practicum Discussion: This week, your assignment will be to incorporate all of the information you have gathered from the community—including the population itself, health data, interviews/conversations with interested community members, and your community assessment, including your Windshield Survey—as well as what you have gathered from scholarly literature to propose measureable interventions. Measureable interventions mean that the results can be measured through some data that could be collected (Stanhope, 2020). This requires thinking in terms of actions and then measuring results. An evaluation of interventions is important to see whether or not they are effective in solving a health care problem. Remember, you will need to use the data you gathered to determine whether or not a problem exists in your community and to then determine whether your interventions might be effective.
Please discuss the following points in your Practicum Discussion:
Identify one evidence-based behavior change that would promote health in your selected population.
Suggest one specific culturally sensitive, evidence-based, measureable intervention to address the health problem for your selected population.
Think in terms of measuring outcomes. What outcomes would you expect to see once the intervention(s) are in place? Be specific.
By Day 4
Post
your response to this Discussion.
Support your response with references from the professional nursing literature.
GOAL of PRACTICUM PROJECT
Overall Purpose for Practicum:
Develop a potential project to improve the health of a specific population of interest or a population at risk.
This practicum is designed to help you develop as a scholar practitioner and health leader to promote positive social change in your own community. In this practicum experience you will focus on
primary prevention
of a health problem in your community (see text for definition.) You already possess the knowledge and skills to help those who are acutely ill. This experience will help learn how to prevent a health problem in a specific population at risk at the
community and system level of care
(see text for definition). Consequently, because you are well aware of how to care for individuals you will now develop leadership and advocacy skills to improve the health of the communi.
Ch. 1 Identifying the VulnerableLearning ObjectivesAfter rea.docxcravennichole326
Ch. 1 Identifying the Vulnerable
Learning Objectives
After reading this chapter, you should be able to:
Explain the concept of vulnerable populations.
Discuss how the theories of common good and individual rights contribute to the creation of public policy in health care.
Determine how the concept of resource availability relates to one's health.
Examine the aggregate statistical data on the number and growth of identified vulnerable populations.
Identify the vulnerable populations in the United States.
Introduction
Two women enter the hospital with pneumonia. They are similar in age, but of different races. One patient has private health insurance; the other is on Medicaid. One patient recovers quickly while the other languishes. What can be surmised from the differences in the two patients? Thinking on this and asking the right questions allows health care providers to create patient care plans that better meet each patient's needs. Providing better health care to all patients requires awareness of environmental factors that may prohibit timely recovery and put the patient at risk for secondary and repeat infections.
Environmental factors such as finances, family, and education all affect a person's vulnerability, or risk level. Understanding statistical data on vulnerable populations will help you interpret patient information. This allows easier identification of those who are at risk, so that providers may plan care accordingly. Addressing the needs of at-risk populations leads to faster patient recovery, thereby lowering the cost of patient care.
Lowering health care costs is important for the patient, the care provider, and the whole country. Nonprofit organizations and government agencies work to identify and help at-risk groups. This activity affects both government and organizational policy among health care providers.
This text investigates the statistical data and indicators of vulnerable populations in American health care. It also covers the causes of vulnerability and the prevailing ideologies on dealing with at-risk populations. We will also discuss what is currently being done through policymaking and program implementation to address the needs of vulnerable populations and what the future looks like for at-risk groups. This chapter focuses on identifying vulnerable populations. The relationship between resource availability and health is an important part of recognizing at-risk groups. Finally, we will look at statistical data concerning the at-risk groups identified in the book.
Critical Thinking
The text states, "Addressing the needs of at-risk populations leads to faster patient recovery, thereby lowering the cost of patient care." How does addressing the needs of at-risk populations lead to faster patient recovery?
1.1 Social Theory and Public Policy in Health Care
Courtesy of iStockphoto/Thinkstock
Prohibiting smoking in public places exemplifies the social theory of the common good, bec ...
Increasing absence of health services available to people today.docx4934bk
The document discusses the increasing absence of health services available to people today. It notes that a lack of health insurance, poverty, biological factors like inherited diseases, behavioral factors like smoking, lack of exercise and poor diet, and social factors like low income and limited resources in the community can all impact people's access to healthcare services. Public health professionals need to consider how these various biological, behavioral, environmental, and social risk factors intersect and influence health outcomes and disparities among populations. Addressing obstacles to healthcare access from multiple angles and improving social and economic opportunities could help eliminate disparities and improve overall health.
The document discusses the high economic costs of mental illness and various interventions to reduce these costs. It notes that almost half of Americans will experience a mental health issue in their lifetime. Left untreated, mental illness leads to lost productivity from absenteeism and presenteeism, lower earnings, poverty, physical health issues, and suicide. Several interventions show promise such as increasing access to therapy, tailoring treatments, and addressing childhood mental health issues. However, more research is needed to determine the most effective and efficient solutions, yet research funding remains disproportionately low compared to the economic burden. Workplace reforms and greater access to mental healthcare, especially on college campuses, could also help address rising costs from mental illness.
This document discusses socioeconomic issues in medicine. It summarizes that:
1) While only 10% of premature deaths are due to inadequate medical care, 40% are due to unhealthy behaviors like smoking, excessive drinking, obesity, and imprudent sexual behaviors.
2) Lower socioeconomic status is associated with poorer health and higher mortality, due to factors like higher rates of unhealthy behaviors, stress, and lack of control over life circumstances among those of lower socioeconomic status.
3) The United States spends much more on health care than other countries, at over 17% of GDP currently, due to both supply factors, like expensive technologies and specialist care, and demand factors, like consumer appetite for new medical advances
Community Wellness Health Medical Essay.docxwrite12
This document discusses social determinants of health and their impact on community wellness. It explains that social factors like income level, neighborhood environment, and access to resources have a significant influence on health outcomes. Only 10-15% of health is due to medical care factors, while social and economic circumstances are stronger determinants. Addressing social determinants like access to healthy food and safe places to exercise is necessary to effectively improve health, especially for chronic conditions like diabetes.
Community Wellness Health Medical Essay.docxwrite31
This document discusses social determinants of health and their impact on community wellness. It explains that social factors like income level, neighborhood environment, and access to resources have a significant influence on health outcomes. Only 10-15% of health is due to medical care factors, while 40% is due to individual behaviors and 30% to social and economic conditions. The document advocates for a holistic, systematic approach that addresses social determinants to improve community health and achieve the goals of better care, lower costs, and healthier populations.
This document provides a literature review and environmental scan on population-based health communication and social determinants of health. It discusses research showing that targeting specific audiences, framing messages based on political ideology, and increasing public support for policies addressing social and environmental factors can help reduce health disparities. The review examines topics like equity, investing in prevention outside of medical care, communicating about shifting investments, and how social circumstances impact behaviors and health outcomes. It provides examples of communication strategies and considerations for population health advocates in messaging around social determinants.
This is the ongoing project discussion portion of this class. My pop.docxglennf2
This is the ongoing project discussion portion of this class. My population is geriatric/elderly. The problem is BP...
I will attach previous discussions because it all needs to tie in together
350 words
at least 3 references cited in the discussion.
must be last 5 years
Overview: Dr. Marcia Stanhope (2020) explained that evidence-based public health practice refers to those decisions made by using the best available evidence, data and information systems and program frameworks; engaging community stakeholders in the decision-making process; evaluating the results; and then disseminating that information to those who can use the information.
Practicum Discussion: This week, your assignment will be to incorporate all of the information you have gathered from the community—including the population itself, health data, interviews/conversations with interested community members, and your community assessment, including your Windshield Survey—as well as what you have gathered from scholarly literature to propose measureable interventions. Measureable interventions mean that the results can be measured through some data that could be collected (Stanhope, 2020). This requires thinking in terms of actions and then measuring results. An evaluation of interventions is important to see whether or not they are effective in solving a health care problem. Remember, you will need to use the data you gathered to determine whether or not a problem exists in your community and to then determine whether your interventions might be effective.
Please discuss the following points in your Practicum Discussion:
Identify one evidence-based behavior change that would promote health in your selected population.
Suggest one specific culturally sensitive, evidence-based, measureable intervention to address the health problem for your selected population.
Think in terms of measuring outcomes. What outcomes would you expect to see once the intervention(s) are in place? Be specific.
By Day 4
Post
your response to this Discussion.
Support your response with references from the professional nursing literature.
GOAL of PRACTICUM PROJECT
Overall Purpose for Practicum:
Develop a potential project to improve the health of a specific population of interest or a population at risk.
This practicum is designed to help you develop as a scholar practitioner and health leader to promote positive social change in your own community. In this practicum experience you will focus on
primary prevention
of a health problem in your community (see text for definition.) You already possess the knowledge and skills to help those who are acutely ill. This experience will help learn how to prevent a health problem in a specific population at risk at the
community and system level of care
(see text for definition). Consequently, because you are well aware of how to care for individuals you will now develop leadership and advocacy skills to improve the health of the communi.
Ch. 1 Identifying the VulnerableLearning ObjectivesAfter rea.docxcravennichole326
Ch. 1 Identifying the Vulnerable
Learning Objectives
After reading this chapter, you should be able to:
Explain the concept of vulnerable populations.
Discuss how the theories of common good and individual rights contribute to the creation of public policy in health care.
Determine how the concept of resource availability relates to one's health.
Examine the aggregate statistical data on the number and growth of identified vulnerable populations.
Identify the vulnerable populations in the United States.
Introduction
Two women enter the hospital with pneumonia. They are similar in age, but of different races. One patient has private health insurance; the other is on Medicaid. One patient recovers quickly while the other languishes. What can be surmised from the differences in the two patients? Thinking on this and asking the right questions allows health care providers to create patient care plans that better meet each patient's needs. Providing better health care to all patients requires awareness of environmental factors that may prohibit timely recovery and put the patient at risk for secondary and repeat infections.
Environmental factors such as finances, family, and education all affect a person's vulnerability, or risk level. Understanding statistical data on vulnerable populations will help you interpret patient information. This allows easier identification of those who are at risk, so that providers may plan care accordingly. Addressing the needs of at-risk populations leads to faster patient recovery, thereby lowering the cost of patient care.
Lowering health care costs is important for the patient, the care provider, and the whole country. Nonprofit organizations and government agencies work to identify and help at-risk groups. This activity affects both government and organizational policy among health care providers.
This text investigates the statistical data and indicators of vulnerable populations in American health care. It also covers the causes of vulnerability and the prevailing ideologies on dealing with at-risk populations. We will also discuss what is currently being done through policymaking and program implementation to address the needs of vulnerable populations and what the future looks like for at-risk groups. This chapter focuses on identifying vulnerable populations. The relationship between resource availability and health is an important part of recognizing at-risk groups. Finally, we will look at statistical data concerning the at-risk groups identified in the book.
Critical Thinking
The text states, "Addressing the needs of at-risk populations leads to faster patient recovery, thereby lowering the cost of patient care." How does addressing the needs of at-risk populations lead to faster patient recovery?
1.1 Social Theory and Public Policy in Health Care
Courtesy of iStockphoto/Thinkstock
Prohibiting smoking in public places exemplifies the social theory of the common good, bec ...
Increasing absence of health services available to people today.docx4934bk
The document discusses the increasing absence of health services available to people today. It notes that a lack of health insurance, poverty, biological factors like inherited diseases, behavioral factors like smoking, lack of exercise and poor diet, and social factors like low income and limited resources in the community can all impact people's access to healthcare services. Public health professionals need to consider how these various biological, behavioral, environmental, and social risk factors intersect and influence health outcomes and disparities among populations. Addressing obstacles to healthcare access from multiple angles and improving social and economic opportunities could help eliminate disparities and improve overall health.
The document discusses the high economic costs of mental illness and various interventions to reduce these costs. It notes that almost half of Americans will experience a mental health issue in their lifetime. Left untreated, mental illness leads to lost productivity from absenteeism and presenteeism, lower earnings, poverty, physical health issues, and suicide. Several interventions show promise such as increasing access to therapy, tailoring treatments, and addressing childhood mental health issues. However, more research is needed to determine the most effective and efficient solutions, yet research funding remains disproportionately low compared to the economic burden. Workplace reforms and greater access to mental healthcare, especially on college campuses, could also help address rising costs from mental illness.
This document discusses socioeconomic issues in medicine. It summarizes that:
1) While only 10% of premature deaths are due to inadequate medical care, 40% are due to unhealthy behaviors like smoking, excessive drinking, obesity, and imprudent sexual behaviors.
2) Lower socioeconomic status is associated with poorer health and higher mortality, due to factors like higher rates of unhealthy behaviors, stress, and lack of control over life circumstances among those of lower socioeconomic status.
3) The United States spends much more on health care than other countries, at over 17% of GDP currently, due to both supply factors, like expensive technologies and specialist care, and demand factors, like consumer appetite for new medical advances
Public health ethics can make important contributions to debates around responses to COVID-19 by examining the values and principles underlying policy decisions. It considers how to balance population health with individual rights and equitable distribution of health across society. Public health ethics explores health-health and health-nonhealth trade-offs of measures, and disproportionate impacts on disadvantaged groups. While decisions are guided by science, public health ethics openly discusses value judgments and uncertainties. It also analyzes responsibilities of institutions at all levels to find fair ways through the crisis.
Chronic illness poses a significant threat to health and the economy. It affects 80% of adults in industrial societies and accounts for 80% of healthcare spending. By 2017, spending on chronic illnesses in the U.S. is projected to reach $4.3 trillion. Lifestyle factors are the primary cause of chronic diseases, and lifestyle changes are more effective and less expensive than medical treatment in addressing chronic illnesses. However, lifestyle intervention is not adequately taught in healthcare educational programs. The document advocates for training healthcare providers to help patients adopt healthy lifestyle changes to better treat and prevent chronic diseases.
CHAPTER 7The policy processEileen T. O’GradyThere are tJinElias52
CHAPTER 7
The policy process
Eileen T. O’Grady
“There are three critical ingredients to democratic renewal and progressive change in America: good public policy, grassroots organizing and electoral politics.”
Paul Wellstone
Nurses can more strategically and effectively influence policy if they have a clear understanding of the policymaking process. Conceptual models can help to organize and interpret information by depicting complex ideas in a simplified form; to this end, political scientists have developed a number of conceptual models to explain the highly dynamic process of policymaking. This chapter reviews two of these conceptual models.
Health policy and politics
Health policy encompasses the political, economic, social, cultural, and social determinants of individuals and populations and attempts to address the broader issues in health and health care (see Box 7.1 for policy definitions). A clear understanding of the points of influence to shape policy is essential and includes framing the problem itself. For example, if nurses working in a nurse-managed clinic are troubled by staff shortages or long patient waits, they may be inclined to see themselves as the solution by working longer hours and seeing more patients. Defining and framing the problem is the first step in the policy process and involves assessing its history, patterns of impact, resource allocation, and community needs. Broadening and framing the problem to influence or educate stakeholders at the local, state, or federal level could include advocating for better access or funding for nursing workforce development (see Box 7.1).
BOX 7.1
Policy Definitions
Policy is authoritative decision making related to choices about goals and priorities of the policymaking body. In general, policies are constructed as a set of regulations (public policy), practice standards (workplace), governance mandates (organizations), ethical behavior (research), and ordinances (communities) that direct individuals, groups, organizations, and systems toward the desired behaviors and goals.
Health policy is the authoritative decisions made in the legislative, judicial, and executive branches of government that are intended to direct or influence the actions, behaviors, and decisions of others (Longest, 2016).
Policy analysis is the investigation of an issue including the background, purpose, content, and effects of various options within a policy context and their relevant social, economic, and political factors (Dye, 2016).
The next step is to bring the problem to the attention of those who have the power to implement a solution. Other key factors to consider include generating public interest, the availability of viable policy solutions, the likelihood that the policy will serve most of the people at risk in a fair and equitable fashion, and consideration of the organizational, community, societal, and political viability of the policy solution.
Public interest is a fascinating dynamic ...
Justicia social, epidemiologya e inequidad en la salud02678923
This document summarizes Michael Marmot's perspectives on social justice, epidemiology, and health inequalities based on decades of research. The key points are:
1) Marmot argues that social stratification is an appropriate topic for epidemiologists to study, as it is a major source of health variation in societies. Ignoring its effects would be ignoring a key factor.
2) While postmodern critical theory questions the social construction of science, Marmot asserts that epidemiology and public health have an important role in providing evidence to improve population health and reduce inequalities.
3) Marmot has focused on understanding the social determinants of health and how action on these determinants can reduce health inequalities. While the
Running Head FINDINGS USED TO MAKE PUBLIC HEALTH PLANNING AND POL.docxcowinhelen
Running Head: FINDINGS USED TO MAKE PUBLIC HEALTH PLANNING AND POLICY DECISIONS 5
Findings Used to Make Public Health Planning and Policy Decisions
Unit 4 - HA560
March 28, 2016
There has been increased concern among policy makers, scientists and communities that health is greatly affected by a number of factors that occur in a person’s lifetime and in multi levels. Prevention is sententious to curb occurrence of any disease within the population, and it has to come first even if access to quality healthcare services is provided. To adequately promote health and prevent diseases, certain policies and factors need to be addressed mostly factors that are related to health behaviors.
Social psychology is all about understanding individuals’ behavior specifically in a social setting. Basically, social psychology focuses on factors that influence people to behave in certain ways in presence of others. The two greatest contributors in the field of social psychology were Allport (1920) and Bandura (1963). To begin with, according to Allport; he argued that the interaction of individuals with others or the presence of social groups can encourage the development of certain behaviors (Kassin, 2014). This is what Allport referred to as social facilitation, in his research he identified that an audience will facilitate the performance of an actor in a well learnt and understood task; however the performance of the same actor will decrease in performance on difficult tasks which are newly learnt, and this is contributed by social inhibition. The second contributor in the field of social psychology is Bandura (1963), in his work he developed a notion that behavior in the social world could be possibly modeled, and this is what he referred to as social learning theory. He gave his explanation with three groups of children who were watching a video where in the video an adult showed aggressiveness towards a “bobo doll” and the adults who displayed such behavior were awarded by another adult or were just punished. Therefore Bandura found that children who saw the adult being rewarded were found to be more likely to imitate that adult’s behavior.
Certain theories plays important roles in health assessment, and a theory is defined as a collection of concepts in specific area of concern or interest in the world that need explanations, intervening and prediction. Theories need to be backed up with evidence that tend to explain why things will happen in relation to current situations, and followed with some actions to turn situations in certain desirable ways. Health assessment can be defined as a plan of care that recognizes specific person’s health needs and how such needs will be addressed by healthcare system or any other health institutions (Jarvis, 2008). Generally, health assessment is the evaluation of health status through examination of physical and psychological concerns after looking at the health history of the victim assess ...
Middle-age adulthood is a critical period in human development, seDioneWang844
Middle-age adulthood is a critical period in human development, seeing the peaking and decline of growth and development. As a result, an individual in the period experiences extensive biological changes. One of the critical changes that occur past the age of thirty years is the loss of body muscles and functioning, medically known as sarcopenia, at a rate of 3-8% per decade, which further accelerates past the age of 60 years (Lazzara, 2020). The loss is associated with the decline of the nervous system, leading to the nerves detaching from the muscles.
The age group also experiences a reduction in bone tissue, referred to as osteoporosis. Humans achieve peak bone mass between the age of 35 and 40 years, after which the descent begins. The decline is rapid in females past menopause, where they can lose as high as 5-10% of bone mass every year (Lazzara, 2020). Another critical biological change is the prevalence of chronic inflammation, with no discernible causes but is believed to result from the body's response to injuries and pathogens, which are prevalent at the age. Another critical change is presbyopia, which involves vision loss due to loss of eye flexibility necessary to adjust to stimuli. As a result, the group struggles to see up close at night or in dim lights (Lazzara, 2020).
The group also suffers from presbycusis, which entails the loss of hearing capacity due to the disintegration of the nerve hair cells in the cochlea and otosclerosis involving the distortion of the bone structure and other elements of the middle ear (Lazzara, 2020). The loss is more common in males due to risk factors such as working in noisy environments, smoking, high blood pressure, and stroke. Middle-aged adults also experience weight gain due to fat accumulation. Another critical change is climacteric, which involves the decline in the reproduction capacity in men and its total loss in women as they enter menopause (Lazzara, 2020). Individuals can regulate the changes in the middle ages through adequate exercise, dieting, and other lifestyle adjustments.
Contraceptives Counseling
The most critical step to ensuring efficiency is establishing a close and trusting relationship with the patients to bridge any barriers and achieve effective communication. Another crucial strategy is to actively engage the patient to jointly identify and evaluate alternatives, evaluate their benefits and drawbacks, answer any queries the patients may have, and help them make the best choice that suits them. It would also be critical to promote adherence to guidelines to ensure the best outcomes during contraception use (Dehlendorf et al., 2014). My personal beliefs should not affect my ability to advise clients because I base the process on scientific and medical data.
Smoking Cessation Plan
Smoking cessation is a critical medical intervention because its success depends on the willingness of the patient to adhere to the recommended actions. As a result, the process should begi ...
1. Health policy systems are complex with many interacting influences constantly modifying the system to reach equilibrium. Actors include individuals, groups, and organizations.
2. Within health policy systems, most activities have direct and indirect impacts on other actors through feedback loops.
3. The health policy process is cyclical with no clear beginning or end as the system continuously responds and adapts to feedback.
Determinants of health include socioeconomic factors, physical environment, and individual characteristics and behaviors. Socioeconomic determinants like income, education, and social status significantly impact health. Environmental factors such as air pollution, natural disasters, and lack of access to clean water and sanitation also influence health outcomes. Individual lifestyle choices and access to healthcare further determine levels of health and illness. Addressing the social and economic root causes through integrated global and national policies can help reduce health inequalities worldwide.
Problem 1
Problem 2 (two screen shots)
Problem 3 (two screen shots)
Problem 4 (three screen shots)
Problem 5 (one screen shot)
Problem 6 (six screenshots plus a data table)
.
Problem 20-1A Production cost flow and measurement; journal entrie.docxChantellPantoja184
Problem 20-1A Production cost flow and measurement; journal entries L.O. P1, P2, P3, P4
[The following information applies to the questions displayed below.]
Edison Company manufactures wool blankets and accounts for product costs using process costing. The following information is available regarding its May inventories.
Beginning
Inventory
Ending
Inventory
Raw materials inventory
$
60,000
$
41,000
Goods in process inventory
449,000
521,500
Finished goods inventory
610,000
342,001
The following additional information describes the company's production activities for May.
Raw materials purchases (on credit)
$
250,000
Factory payroll cost (paid in cash)
1,850,300
Other overhead cost (Other Accounts credited)
82,000
Materials used
Direct
$
200,500
Indirect
50,000
Labor used
Direct
$
1,060,300
Indirect
790,000
Overhead rate as a percent of direct labor
115
%
Sales (on credit)
$
3,000,000
The predetermined overhead rate was computed at the beginning of the year as 115% of direct labor cost.
\\\\\
rev: 11_02_2011
references
1.
value:
2.00 points
Problem 20-1A Part 1
Required:
1(a)
Compute the cost of products transferred from production to finished goods. (Omit the "$" sign in your response.)
Cost of products transferred
$
1(b)
Compute the cost of goods sold. (Omit the "$" sign in your response.)
Cost of goods sold
$
rev: 10_31_2011
check my workeBook Links (4)references
2.
value:
5.00 points
Problem 20-1A Part 2
2(a)
Prepare journal entry dated May 31 to record the raw materials purchases. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(b)
Prepare journal entry dated May 31 to record the direct materials usage. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(c)
Prepare journal entry dated May 31 to record the indirect materials usage. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(d)
Prepare journal entry dated May 31 to record the payroll costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(e)
Prepare journal entry dated May 31 to record the direct labor costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(f)
Prepare journal entry dated May 31 to record the indirect labor costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(g)
Prepare journal entry dated May 31 to record the other overhead costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(h)
Prepare journal entry dated May 31 to record the overhead applied. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(i)
Prepare journal entry dated May 31 to record the goods transferred from production to finished goods.(Omit the "$" sign in yo.
Problem 2 Obtain Io.Let x be the current through j2, ..docxChantellPantoja184
Problem 2: Obtain Io.
Let x be the current through j2, .
Let .
.
.
.
………..1.
…………2.
.
.
…………3.
……………….4.
Solving these 4 equations we can get .
.
Problem 1:Find currents I1, I2, and I3
Problem 2: Obtain Io
Problem 3:Obtain io
.
Problem 1On April 1, 20X4, Rojas purchased land by giving $100,000.docxChantellPantoja184
Problem 1On April 1, 20X4, Rojas purchased land by giving $100,000 in cash and executing a $400,000 note payable to the former owner. The note bears interest at 10% per annum, with interest being payable annually on March 31 of each year. Rojas is also required to make a $100,000 payment toward the note's principal on every March 31.(a)Prepare the appropriate journal entry to record the land purchase on April 1, 20X4.(b)Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X4.(c)Prepare the appropriate journal entry to record the payment of interest and principal on March 31, 20X5.(d)Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X5.(e)Prepare the appropriate journal entry to record the payment of interest and principal on March 31, 20X6.
&R&"Myriad Web Pro,Bold"&20B-13.01
B-13.01
Worksheet 1(a), (b), (c), (d), (e)GENERAL JOURNALDateAccountsDebitCredit04-01-X412-31-X403-31-X512-31-X503-31-X6
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.01
B-13.01
Problem 2Ace Brick company issued $100,000 of 5-year bonds. The bonds were issued at par on January 1, 20X1, and bear interest at a rate of 8% per annum, payable semiannually.(a)Prepare the journal entry to record the bond issue on January, 20X1.(b)Prepare the journal entry that Ace would record on each interest date.(c)Prepare the journal entry that Ace would record at maturity of the bonds.
&R&"Myriad Web Pro,Bold"&20B-13.06
B-13.06
Worksheet 2(a)(b)(c)GENERAL JOURNAL DateAccountsDebitCreditIssueInterestMaturity
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.06
B-13.06
Problem 3Erik Food Supply Company issued $100,000 of face amount of 4-year bonds on January 1, 20X1. The bonds were issued at 98, and bear interest at a stated rate of 8% per annum, payable semiannually. The discount is amortized by the straight-line method.(a)Prepare the journal entry to record the initial issuance on January, 20X1.(b)Prepare the journal entry that Erik would record on each interest date.(c)Prepare the journal entry that Erik would record at maturity of the bonds.
&R&"Myriad Web Pro,Bold"&20B-13.08
B-13.08
Worksheet 3(a)(b)(c)GENERAL JOURNAL DateAccountsDebitCreditIssueInterestMaturity
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.08
B-13.08
Problem 4Horton Micro Chip Company issued $100,000 of face amount of 6-year bonds on January 1, 20X1. The bonds were issed at 103, and bear interest at a stated rate of 8% per annum, payable semiannually. The premium is amortized by the straight-line method.(a)Prepare the journal entry to record the initial issue on January, 20X1.(b)Prepare the journal entry that Horton would record on each interest date.(c)Prepare the journal entry that Horton would record at maturity of the bonds.
&R&"Myriad We.
Problem 17-1 Dividends and Taxes [LO2]Dark Day, Inc., has declar.docxChantellPantoja184
Problem 17-1 Dividends and Taxes [LO2]
Dark Day, Inc., has declared a $5.60 per share dividend. Suppose capital gains are not taxed, but dividends are taxed at 15 percent. New IRS regulations require that taxes be withheld at the time the dividend is paid. Dark Day sells for $94.10 per share, and the stock is about to go ex-dividend.
What do you think the ex-dividend price will be? (Round your answer to 2 decimal places. (e.g., 32.16))
Ex-dividend price
$
Problem 17-2 Stock Dividends [LO3]
The owners’ equity accounts for Alexander International are shown here:
Common stock ($0.60 par value)
$
45,000
Capital surplus
340,000
Retained earnings
748,120
Total owners’ equity
$
1,133,120
a-1
If Alexander stock currently sells for $30 per share and a 10 percent stock dividend is declared, how many new shares will be distributed?
New shares issued
a-2
Show how the equity accounts would change.
Common stock
$
Capital surplus
Retained earnings
Total owners’ equity
$
b-1
If instead Alexander declared a 20 percent stock dividend, how many new shares will be distributed?
New shares issued
b-2
Show how the equity accounts would change. (Negative amount should be indicated by a minus sign.)
Common stock
$
Capital surplus
Retained earnings
Total owners’ equity
$
Problem 17-3 Stock Splits [LO3]
The owners' equity accounts for Alexander International are shown here.
Common stock ($0.50 par value)
$
35,000
Capital surplus
320,000
Retained earnings
708,120
Total owners’ equity
$
1,063,120
a-1
If Alexander declares a five-for-one stock split, how many shares are outstanding now?
New shares outstanding
a-2
What is the new par value per share? (Round your answer to 3 decimal places. (e.g., 32.161))
New par value
$ per share
b-1
If Alexander declares a one-for-seven reverse stock split, how many shares are outstanding now?
New shares outstanding
b-2
What is the new par value per share? (Round your answer to 2 decimal places. (e.g., 32.16))
New par value
$ per share
Problem 17-4 Stock Splits and Stock Dividends [LO3]
Red Rocks Corporation (RRC) currently has 485,000 shares of stock outstanding that sell for $40 per share. Assuming no market imperfections or tax effects exist, what will the share price be after:
a.
RRC has a four-for-three stock split? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
b.
RRC has a 15 percent stock dividend? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
c.
RRC has a 54.5 percent stock dividend? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
d.
RRC has a two-for-seven reverse stock split? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
Determine the new number of shares outstanding in parts (a) through (d).
a.
New shares outstanding
b.
New shares o.
Problem 1Problem 1 - Constant-Growth Common StockWhat is the value.docxChantellPantoja184
Problem 1Problem 1 - Constant-Growth Common StockWhat is the value of a common stock if the firm's earnings and dividends are growing annually at 10%, the current dividend is $1.32,and investors require a 15% return on investment?What is the stock's rate of return if the market price of the stock is $35?
Problem 2Problem 2 - Preferred Stock Price and ReturnA firm has preferred stock outstanding with a $1,000 par value and a $40 annual dividend with no maturity. If the required rate of return is 9%, what is the price of the preferred stock?The market price of a firm's preferred stock is $24 and pays an annual dividend of $2.50. If the stock's par value is $1,000 and it has no maturity, what is the return on the preferred stock?
Problem 3Problem 3 - Bond Valuation and YieldA bond has a par value of $1,000, pays $50 semiannually and has a maturity of 10 years.If the bond earns 12% per year, what is the price of the bond?RateNperPMTFVTypePVWhat is the yield to maturity for the bond?NperPMTPVFVTypeRateWhat would be the bond's price if the rate earned declined to 8% per year?RateNperPMTFVTypePVIf the maturity period is reduced to 5 years and the required rate of return is 8%, what would be the price of the bond?RateNperPMTFVTypePVWhat is the yield to maturity for the bond when the maturity is 5 years and the required rate of return is 8%?NperPMTPVFVTypeRateWhat generalizations about bond prices, interest rates and maturity periods can be made based on the calculations made above?
Problem 4Problem 4 - Callable BondsThe following bonds have a par value of $1,000 and the required rate of return is 10%.Bond XY: 5¼ percent coupon, with interest paid annually for 20 yearsBond AB: 14 percent coupon, with interest paid annually for 20 yearsWhat is each bond's current market price?Bond XYBond ABRateNperPMTFVTypePVIf current interest rates are 9%, which bond would you expect to be called? Explain.
Exercise 10-5
During the month of March, Olinger Company’s employees earned wages of $69,500. Withholdings related to these wages were $5,317 for Social Security (FICA), $8,145 for federal income tax, $3,366 for state income tax, and $434 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $760 for state unemployment tax.
Prepare the necessary March 31 journal entry to record salaries and wages expense and salaries and wages payable. Assume that wages earned during March will be paid during April. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Mar. 31
SHOW LIST OF ACCOUNTS
LINK TO TEXT
Prepare the entry to record the company’s payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Mar. 31
===========================================
E.
Problem 1Prescott, Inc., manufactures bookcases and uses an activi.docxChantellPantoja184
Problem 1Prescott, Inc., manufactures bookcases and uses an activity-based costing system. Prescott's activity areas and related data follows:ActivityBudgeted Cost
of ActivityAllocation BaseCost Allocation
RateMaterials handling$230,000Number of parts$0.50Assembly3,200,000Direct labor hours16.00Finishing180,000Number of finished
units4.50Prescott produced two styles of bookcases in October: the standard bookcase and an unfinished bookcase, which has fewer parts and requires no finishing. The totals for quantities, direct
materials costs, and other data follow:ProductTotal Units
ProducedTotal Direct
Materials CostsTotal Direct
Labor CostsTotal Number
of PartsTotal Assembling
Direct Labor HoursStandard bookcase3,000$36,000$45,0009,0004,500Unfinished bookcase3,50035,00035,0007,0003,500Requirements:1. Compute the manufacturing product cost per unit of each type of bookcase.2. Suppose that pre-manufacturing activities, such as product design, were assigned to the standard bookcases at $7 each, and to the unfinished bookcases at $2 each. Similar analyses
were conducted of post-manufacturing activities such as distribution, marketing, and customer service. The post-manufacturing costs were $22 per standard bookcase and $14 per
unfinished bookcase. Compute the full product costs per unit.3. Which product costs are reported in the external financial statements? Which costs are used for management decision making? Explain the difference.4. What price should Prescott's managers set for unfinished bookcases to earn $15 per bookcase?
Problem 2Corbertt Pharmaceuticals manufactures an over-the-counter allergy medication. The company sells both large commercial containers of 1,000 capsules to health-care facilities
and travel packs of 20 capsules to shops in airports, train stations, and hotels. The following information has been developed to determine if an activity-based costing system
would be beneficial:ActivityEstimated Indirect Activity
CostsAllocation BaseEstimated Quantity of
Allocation BaseMaterials handling$95,000Kilos19,000 kilosPackaging219,000Machine hours5,475 hoursQuality assurance124,500Samples2,075 samplesTotal indirect costs$438,500Other production information includes the following:Commercial ContainersTravel PacksUnits produced3,500 containers57,000 packsWeight in kilos14,0005,700Machine hours2,625570Number of samples700855Requirements:1. Compute the cost allocation rate for each activity.2. Use the activity-based cost allocation rates to compute the activity costs per unit of the commercial containers and the travel packs. (Hint: First compute the total activity
cost allocated to each product line, and then compute the cost per unit.)3. Corbertt's original single-allocation-base costing system allocated indirect costs to produce at $157 per machine hour. Compute the total indirect costs allocated to the
commercial containers and to the travel packs under the original system. Then compute the indirect cost per unit for ea.
Problem 1Preston Recliners manufactures leather recliners and uses.docxChantellPantoja184
Problem 1Preston Recliners manufactures leather recliners and uses flexible budgeting and a standard cost system. Preston allocates overhead based on yards of direct materials. The company's performance report includes the following selected data:Static Budget
(1,000 recliners)Actual Results
(980 recliners)Sales (1,000 recliners X $495)$495,000 (980 recliners X $475)$465,500Variable manufacturing costs: Direct materials (6,000 yds @ $8.80/yard)52,800 (6,150 yds @ $8.60/yard)52,890 Direct labor (10,000 hrs @ $9.20/hour)92,000 (9,600 hrs @ $9.30/hour)89,280Variable overhead (6,000 yds @ $5.00/yard)30,000 (6,510 yds @ $6.40/yard)39,360Fixed manufacturing costs: Fixed overhead60,00062,000Total cost of goods sold$234,800$243,530Gross profit$260,200$221,970Requirements:1. Prepare a flexible budget based on the actual number of recliners sold.2. Compute the price variance and the efficiency variance for direct materials and for direct labor. For manufacturing overhead, compute the variable overhead spending, variable overhead efficiency, fixed overhead spending, and fixed overhead volume variances.3. Have Preston's managers done a good job or a poor job controlling materials, labor, and overhead costs? Why?4. Describe how Preston's managers can benefit from the standard costing system.
Problem 2AllTalk Technologies manufactures capacitors for cellular base stations and other communications applications. The company's January 2012 flexible budget income statement shows output levels of 6,500, 8,000, and 10,000 units. The static budget was based on expected sales of 8,000 units.ALLTALK TECHNOLOGIES
Flexible Budget Income Statement
Month Ended January 31, 2012Per UnitBy Units (Capacitors)6,5008,00010,000Sales revenue$24$156,000$192,000$240,000Variable expenses$1065,00080,000100,000Contribution margin$91,000$112,000$140,000Fixed expenses53,00053,00053,000Operating income$38,000$59,000$87,000The company sold 10,000 units during January, and its actual operating income was as follows:ALLTALK TECHNOLOGIES
Income Statement
Month Ended January 31, 2012Sales revenue$246,000Variable expenses104,500Contribution margin$141,500Fixed expenses54,000Operating income$87,500Requirements:1. Prepare an income statement performance report for January.2. What was the effect on AllTalk's operating income of selling 2,000 units more than the static budget level of sales?3. What is AllTalk's static budget variance? Explain why the income statement performance report provides more useful information to AllTalk's managers than the simple static budget variance. What insights can AllTalk's managers draw from this performance report?
Problem 3Java manufacturers coffee mugs that it sells to other companies for customizing with their own logos. Java prepares flexible budgets and uses a standard cost system to control manufacturing costs. The standard unit.
Problem 1Pro Forma Income Statement and Balance SheetBelow is the .docxChantellPantoja184
Problem 1Pro Forma Income Statement and Balance SheetBelow is the income statement and balance sheet for Blue Bill Corporation for 2013. Based on the historical statements and theadditional information provided, construct the firm's pro forma income statement and balance sheet for 2014.Blue Bill CorporationIncome StatementFor the year ended 2013Projected201220132014Revenue$60,000$63,000Cost of goods sold42,00044,100Gross margin18,00018,900SG&A expense6,0006,300Depreciation expense1,8002,000Earnings Before Interest and Taxes (EBIT)10,20010,600Interest expense1,5001,800Taxable income8,7008,800Income Tax Expense3,0453,080Net income5,6555,720Dividends750800To retained earnings$4,905$4,920Additional income statement information:Sales will increase by 5% in 2014 from 2013 levels.COGS and SG&A will be the average percent of sales for the last 2 years.Depreciation expense will increase to $2,200.Interest expense will be $1,900.The tax rate is 35%.Dividend payout will increase to $850.Blue Bill CorporationBalance SheetDecember 31, 2013Projected20132014Current assetsCash$8,000Accounts receivable3,150Inventory9,450Total current assets20,600Property, plant, and equipment (PP&E)28,500Accumulated depreciation16,400Net PP&E12,100Total assets$32,700Current liabilitesAccounts payable$3,780Bank loan (10%)3,200Other current liabilities1,250Total current liabilities8,230Long-term debt (12%)4,800Common stock1,250Retained earnings18,420Total liabilities and equity$32,700Additional balance sheet information:The minimum cash balance is 12% of sales.Working capital accounts (accounts receivable, accounts payable, and inventory) will be the same percent of sales in 2014 as they were in 2013.$8,350 of new PP&E will be purchased in 2014.Other current liabilities will be 3% of sales in 2014.There will be no changes in the common stock or long-term debt accounts.The plug figure (the last number entered that makes the balance sheet balance) is bank loan.
1
Rough Draft
Rough Draft
Rasmussen College
Metro Dental Care is a dental office that provides affordable, convenient, and high quality of care to patients. As a patient at Metro, I personally believe that Metro Dental Care is one of the best dental clinics around, and that’s why I have chosen this company. Metro Dental Care measures their results by recording patient satisfaction.
Managing financial reports, and the quality of service they provide to their customers. Furthermore, the dentists and staff at Metro Dental Care know how important your smile is. Their mission statement states “We pride ourselves in making your smile look great so you not only look good, but feel confident with your smile.”
Metro Dental Care offers convenience for their patients with more than 40 offices throughout the Minneapolis and St. Paul metro area offering flexible hours including early morning, evening and Saturday appointments. Whether you work or live Metro Dental Care has a location near you. Metro Dental .
Problem 2-1PROBLEM 2-1Solution Legend= Value given in problemGiven.docxChantellPantoja184
This document provides a solution to Problem 2-1. It begins by listing the values given in the problem statement. The document then likely shows the step-by-step work and calculations to arrive at the solution for Problem 2-1, ending with the final answer.
PROBLEM 14-6AProblem 14-6A Norwoods Borrowings1. Total amount of .docxChantellPantoja184
PROBLEM 14-6AProblem 14-6A: Norwoods Borrowings1. Total amount of each installment payment.Present value of an ordinary annuity$200,000Interest per period(i)0.08Number of periods(n)5Total amount of each installment payment($50,091.29)Therefore the total amount of each installment payment is $ 50,091.292.Norwoods Amortization TablePeriod Ending DateBeginning balance Interest expenseNotes PayableCash paymentEnding Balance10/31/15$200,000.00$16,000.00$34,091.29$50,091.29$165,908.7110/31/16$165,909.00$13,272.72$36,818.57$50,091.29$129,090.4310/31/17$129,090.43$10,327.23$39,764.06$50,091.29$89,326.3710/31/18$89,326.37$7,146.11$42,945.18$50,091.29$46,381.1910/31/19$46,381.19$3,710.50$46,380.79$50,091.29$0.403.a) Accrued interest as December 31st 2015Accrued interest expense = $200,000*8%*2/12= $2,666.67. Thus the journal entry is as shown below:DescriptionDr($)Cr($)interest expense $2,666.67 Interest payable $2,666.67b) The first annual payment on the note.Ten more months of interest has accrued $200,000*8%*10/12 =$13,333.33 accrued interest .Therefore the journal entry is as shown below:DescriptionDr($)Cr($)Notes payable$34,091.29interest expense$13,333.33interest payable$2,666.67 Cash$50,091.29
PROBLEM 14-7AProblem 14-7AQuestion 1a) Debt to equity ratiosPulaski CompanyScott Company Total liabilities$360,000.00$240,000.00Total Equity$500,000.00$200,000.00Debt-Equity Ratio0.721.2Question 2The debt to equity ratio measures the amount of debt a company uses has to finance its business for every dollar of equity it has. A higher debt to equity ratio implies that a company uses more debt than equity for financing. In this case, the debt to equity ratio for Pulaski Company is 0.72 which is less than 1 implying that the stockholder's equity exceeds the amount of debt borrowed. Thus Pulaski Company may not likely suffer from risks brought about by huge amount of debts in the capital structure. On the other hand, the debt to equity ratio of Scott Company is 1.2 which is greater than 1 implying that the debt exceeds the totalamount stockholders equity. Huge debts is associated with a lot of risks. First, there is the risk of defaulting whereby the company may be unable to repay its debt and therefore leading to bankruptcy. Second, a company may find it difficult to obtain additional funding from creditors.This is because the creditors prefer companies with low debt to equity ratio. Finally, there is the risks of violating the debt covenants. A covenant is an agreement that requires a company to maintain adequate financial ratio levels. Too much borrowings may violate this covenant. Since ScottCompany has a higher debt to equity ratio, it may experience these risks which may eventually lead to the company being declared bankrupt .
PROBLEM 14-6BProblem 14-6B: Gordon Enterprises Borrowings1. Total amount of each installment payment.Present value of an ordi.
Problem 13-3AThe stockholders’ equity accounts of Ashley Corpo.docxChantellPantoja184
Problem 13-3A
The stockholders’ equity accounts of Ashley Corporation on January 1, 2012, were as follows.
Preferred Stock (8%, $49 par, cumulative, 10,200 shares authorized)
$ 387,100
Common Stock ($1 stated value, 1,937,100 shares authorized)
1,408,700
Paid-in Capital in Excess of Par—Preferred Stock
123,200
Paid-in Capital in Excess of Stated Value—Common Stock
1,496,800
Retained Earnings
1,814,400
Treasury Stock (10,300 common shares)
51,500
During 2012, the corporation had the following transactions and events pertaining to its stockholders’ equity.
Feb. 1
Issued 24,100 shares of common stock for $123,900.
Apr. 14
Sold 6,000 shares of treasury stock—common for $33,800.
Sept. 3
Issued 5,100 shares of common stock for a patent valued at $35,700.
Nov. 10
Purchased 1,100 shares of common stock for the treasury at a cost of $5,700.
Dec. 31
Determined that net income for the year was $456,600.
No dividends were declared during the year.
(a)
Journalize the transactions and the closing entry for net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Feb. 1
Apr. 14
Sept. 3
Nov. 10
Dec. 31
Click if you would like to Show Work for this question:
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Problem 12-9AYour answer is partially correct. Try again..docxChantellPantoja184
Problem 12-9A
Your answer is partially correct. Try again.
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 131,704
$ 78,892
Accounts receivable
143,114
61,940
Inventory
183,375
167,646
Prepaid expenses
46,292
42,380
Long-term investments
224,940
177,670
Plant assets
464,550
395,275
Accumulated depreciation
(81,500
)
(84,760
)
Total
$1,112,475
$839,043
Liabilities and Stockholders’ Equity
Accounts payable
$ 166,260
$ 109,699
Accrued expenses payable
26,895
34,230
Bonds payable
179,300
237,980
Common stock
358,600
285,250
Retained earnings
381,420
171,884
Total
$1,112,475
$839,043
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$633,190
Less:
Cost of goods sold
$220,800
Operating expenses, excluding depreciation
20,228
Depreciation expense
75,795
Income tax expense
44,466
Interest expense
7,710
Loss on disposal of plant assets
12,225
381,224
Net income
$ 251,966
Additional information:
1.
New plant assets costing $163,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $93,725 and accumulated depreciation of $79,055 were sold for $2,445 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $42,430 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
$
Problem 12-10A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 151,904
$ 90,992
Accounts receivable
165,064
71,440
Inventory
211,500
193,358
Prepaid expenses
53,392
48,880
Long-term investments
259,440
204,920
Plant assets
535,800
455,900
Accumulated depreciation
(94,000
)
(97,760
)
Total
$1,283,100
$967,730
Liabilities and Stockholders’ Equity
Accounts payable
$ 191,760
$ 126,524
Accrued expenses payable
31,020
39,480
Bonds payable
206,800
274,480
Common stock
413,600
329,000
Retained earnings
439,920
198,246
Total
$1,283,100
$967,730
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$730,305
Less:
Cost of goods sold
$254,665
Operating expenses, excluding depreciation
23,331
Depreciation expense
87,420
Income taxes
51,286
Interest expense
8,892
Loss on disposal of plant assets
14,100
439,694
Net income
$ 290,611
Additional information:
1.
New plant assets costing $188,000 were purchased for c.
Public health ethics can make important contributions to debates around responses to COVID-19 by examining the values and principles underlying policy decisions. It considers how to balance population health with individual rights and equitable distribution of health across society. Public health ethics explores health-health and health-nonhealth trade-offs of measures, and disproportionate impacts on disadvantaged groups. While decisions are guided by science, public health ethics openly discusses value judgments and uncertainties. It also analyzes responsibilities of institutions at all levels to find fair ways through the crisis.
Chronic illness poses a significant threat to health and the economy. It affects 80% of adults in industrial societies and accounts for 80% of healthcare spending. By 2017, spending on chronic illnesses in the U.S. is projected to reach $4.3 trillion. Lifestyle factors are the primary cause of chronic diseases, and lifestyle changes are more effective and less expensive than medical treatment in addressing chronic illnesses. However, lifestyle intervention is not adequately taught in healthcare educational programs. The document advocates for training healthcare providers to help patients adopt healthy lifestyle changes to better treat and prevent chronic diseases.
CHAPTER 7The policy processEileen T. O’GradyThere are tJinElias52
CHAPTER 7
The policy process
Eileen T. O’Grady
“There are three critical ingredients to democratic renewal and progressive change in America: good public policy, grassroots organizing and electoral politics.”
Paul Wellstone
Nurses can more strategically and effectively influence policy if they have a clear understanding of the policymaking process. Conceptual models can help to organize and interpret information by depicting complex ideas in a simplified form; to this end, political scientists have developed a number of conceptual models to explain the highly dynamic process of policymaking. This chapter reviews two of these conceptual models.
Health policy and politics
Health policy encompasses the political, economic, social, cultural, and social determinants of individuals and populations and attempts to address the broader issues in health and health care (see Box 7.1 for policy definitions). A clear understanding of the points of influence to shape policy is essential and includes framing the problem itself. For example, if nurses working in a nurse-managed clinic are troubled by staff shortages or long patient waits, they may be inclined to see themselves as the solution by working longer hours and seeing more patients. Defining and framing the problem is the first step in the policy process and involves assessing its history, patterns of impact, resource allocation, and community needs. Broadening and framing the problem to influence or educate stakeholders at the local, state, or federal level could include advocating for better access or funding for nursing workforce development (see Box 7.1).
BOX 7.1
Policy Definitions
Policy is authoritative decision making related to choices about goals and priorities of the policymaking body. In general, policies are constructed as a set of regulations (public policy), practice standards (workplace), governance mandates (organizations), ethical behavior (research), and ordinances (communities) that direct individuals, groups, organizations, and systems toward the desired behaviors and goals.
Health policy is the authoritative decisions made in the legislative, judicial, and executive branches of government that are intended to direct or influence the actions, behaviors, and decisions of others (Longest, 2016).
Policy analysis is the investigation of an issue including the background, purpose, content, and effects of various options within a policy context and their relevant social, economic, and political factors (Dye, 2016).
The next step is to bring the problem to the attention of those who have the power to implement a solution. Other key factors to consider include generating public interest, the availability of viable policy solutions, the likelihood that the policy will serve most of the people at risk in a fair and equitable fashion, and consideration of the organizational, community, societal, and political viability of the policy solution.
Public interest is a fascinating dynamic ...
Justicia social, epidemiologya e inequidad en la salud02678923
This document summarizes Michael Marmot's perspectives on social justice, epidemiology, and health inequalities based on decades of research. The key points are:
1) Marmot argues that social stratification is an appropriate topic for epidemiologists to study, as it is a major source of health variation in societies. Ignoring its effects would be ignoring a key factor.
2) While postmodern critical theory questions the social construction of science, Marmot asserts that epidemiology and public health have an important role in providing evidence to improve population health and reduce inequalities.
3) Marmot has focused on understanding the social determinants of health and how action on these determinants can reduce health inequalities. While the
Running Head FINDINGS USED TO MAKE PUBLIC HEALTH PLANNING AND POL.docxcowinhelen
Running Head: FINDINGS USED TO MAKE PUBLIC HEALTH PLANNING AND POLICY DECISIONS 5
Findings Used to Make Public Health Planning and Policy Decisions
Unit 4 - HA560
March 28, 2016
There has been increased concern among policy makers, scientists and communities that health is greatly affected by a number of factors that occur in a person’s lifetime and in multi levels. Prevention is sententious to curb occurrence of any disease within the population, and it has to come first even if access to quality healthcare services is provided. To adequately promote health and prevent diseases, certain policies and factors need to be addressed mostly factors that are related to health behaviors.
Social psychology is all about understanding individuals’ behavior specifically in a social setting. Basically, social psychology focuses on factors that influence people to behave in certain ways in presence of others. The two greatest contributors in the field of social psychology were Allport (1920) and Bandura (1963). To begin with, according to Allport; he argued that the interaction of individuals with others or the presence of social groups can encourage the development of certain behaviors (Kassin, 2014). This is what Allport referred to as social facilitation, in his research he identified that an audience will facilitate the performance of an actor in a well learnt and understood task; however the performance of the same actor will decrease in performance on difficult tasks which are newly learnt, and this is contributed by social inhibition. The second contributor in the field of social psychology is Bandura (1963), in his work he developed a notion that behavior in the social world could be possibly modeled, and this is what he referred to as social learning theory. He gave his explanation with three groups of children who were watching a video where in the video an adult showed aggressiveness towards a “bobo doll” and the adults who displayed such behavior were awarded by another adult or were just punished. Therefore Bandura found that children who saw the adult being rewarded were found to be more likely to imitate that adult’s behavior.
Certain theories plays important roles in health assessment, and a theory is defined as a collection of concepts in specific area of concern or interest in the world that need explanations, intervening and prediction. Theories need to be backed up with evidence that tend to explain why things will happen in relation to current situations, and followed with some actions to turn situations in certain desirable ways. Health assessment can be defined as a plan of care that recognizes specific person’s health needs and how such needs will be addressed by healthcare system or any other health institutions (Jarvis, 2008). Generally, health assessment is the evaluation of health status through examination of physical and psychological concerns after looking at the health history of the victim assess ...
Middle-age adulthood is a critical period in human development, seDioneWang844
Middle-age adulthood is a critical period in human development, seeing the peaking and decline of growth and development. As a result, an individual in the period experiences extensive biological changes. One of the critical changes that occur past the age of thirty years is the loss of body muscles and functioning, medically known as sarcopenia, at a rate of 3-8% per decade, which further accelerates past the age of 60 years (Lazzara, 2020). The loss is associated with the decline of the nervous system, leading to the nerves detaching from the muscles.
The age group also experiences a reduction in bone tissue, referred to as osteoporosis. Humans achieve peak bone mass between the age of 35 and 40 years, after which the descent begins. The decline is rapid in females past menopause, where they can lose as high as 5-10% of bone mass every year (Lazzara, 2020). Another critical biological change is the prevalence of chronic inflammation, with no discernible causes but is believed to result from the body's response to injuries and pathogens, which are prevalent at the age. Another critical change is presbyopia, which involves vision loss due to loss of eye flexibility necessary to adjust to stimuli. As a result, the group struggles to see up close at night or in dim lights (Lazzara, 2020).
The group also suffers from presbycusis, which entails the loss of hearing capacity due to the disintegration of the nerve hair cells in the cochlea and otosclerosis involving the distortion of the bone structure and other elements of the middle ear (Lazzara, 2020). The loss is more common in males due to risk factors such as working in noisy environments, smoking, high blood pressure, and stroke. Middle-aged adults also experience weight gain due to fat accumulation. Another critical change is climacteric, which involves the decline in the reproduction capacity in men and its total loss in women as they enter menopause (Lazzara, 2020). Individuals can regulate the changes in the middle ages through adequate exercise, dieting, and other lifestyle adjustments.
Contraceptives Counseling
The most critical step to ensuring efficiency is establishing a close and trusting relationship with the patients to bridge any barriers and achieve effective communication. Another crucial strategy is to actively engage the patient to jointly identify and evaluate alternatives, evaluate their benefits and drawbacks, answer any queries the patients may have, and help them make the best choice that suits them. It would also be critical to promote adherence to guidelines to ensure the best outcomes during contraception use (Dehlendorf et al., 2014). My personal beliefs should not affect my ability to advise clients because I base the process on scientific and medical data.
Smoking Cessation Plan
Smoking cessation is a critical medical intervention because its success depends on the willingness of the patient to adhere to the recommended actions. As a result, the process should begi ...
1. Health policy systems are complex with many interacting influences constantly modifying the system to reach equilibrium. Actors include individuals, groups, and organizations.
2. Within health policy systems, most activities have direct and indirect impacts on other actors through feedback loops.
3. The health policy process is cyclical with no clear beginning or end as the system continuously responds and adapts to feedback.
Determinants of health include socioeconomic factors, physical environment, and individual characteristics and behaviors. Socioeconomic determinants like income, education, and social status significantly impact health. Environmental factors such as air pollution, natural disasters, and lack of access to clean water and sanitation also influence health outcomes. Individual lifestyle choices and access to healthcare further determine levels of health and illness. Addressing the social and economic root causes through integrated global and national policies can help reduce health inequalities worldwide.
Problem 1
Problem 2 (two screen shots)
Problem 3 (two screen shots)
Problem 4 (three screen shots)
Problem 5 (one screen shot)
Problem 6 (six screenshots plus a data table)
.
Problem 20-1A Production cost flow and measurement; journal entrie.docxChantellPantoja184
Problem 20-1A Production cost flow and measurement; journal entries L.O. P1, P2, P3, P4
[The following information applies to the questions displayed below.]
Edison Company manufactures wool blankets and accounts for product costs using process costing. The following information is available regarding its May inventories.
Beginning
Inventory
Ending
Inventory
Raw materials inventory
$
60,000
$
41,000
Goods in process inventory
449,000
521,500
Finished goods inventory
610,000
342,001
The following additional information describes the company's production activities for May.
Raw materials purchases (on credit)
$
250,000
Factory payroll cost (paid in cash)
1,850,300
Other overhead cost (Other Accounts credited)
82,000
Materials used
Direct
$
200,500
Indirect
50,000
Labor used
Direct
$
1,060,300
Indirect
790,000
Overhead rate as a percent of direct labor
115
%
Sales (on credit)
$
3,000,000
The predetermined overhead rate was computed at the beginning of the year as 115% of direct labor cost.
\\\\\
rev: 11_02_2011
references
1.
value:
2.00 points
Problem 20-1A Part 1
Required:
1(a)
Compute the cost of products transferred from production to finished goods. (Omit the "$" sign in your response.)
Cost of products transferred
$
1(b)
Compute the cost of goods sold. (Omit the "$" sign in your response.)
Cost of goods sold
$
rev: 10_31_2011
check my workeBook Links (4)references
2.
value:
5.00 points
Problem 20-1A Part 2
2(a)
Prepare journal entry dated May 31 to record the raw materials purchases. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(b)
Prepare journal entry dated May 31 to record the direct materials usage. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(c)
Prepare journal entry dated May 31 to record the indirect materials usage. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(d)
Prepare journal entry dated May 31 to record the payroll costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(e)
Prepare journal entry dated May 31 to record the direct labor costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(f)
Prepare journal entry dated May 31 to record the indirect labor costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(g)
Prepare journal entry dated May 31 to record the other overhead costs. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(h)
Prepare journal entry dated May 31 to record the overhead applied. (Omit the "$" sign in your response.)
Date
General Journal
Debit
Credit
May 31
2(i)
Prepare journal entry dated May 31 to record the goods transferred from production to finished goods.(Omit the "$" sign in yo.
Problem 2 Obtain Io.Let x be the current through j2, ..docxChantellPantoja184
Problem 2: Obtain Io.
Let x be the current through j2, .
Let .
.
.
.
………..1.
…………2.
.
.
…………3.
……………….4.
Solving these 4 equations we can get .
.
Problem 1:Find currents I1, I2, and I3
Problem 2: Obtain Io
Problem 3:Obtain io
.
Problem 1On April 1, 20X4, Rojas purchased land by giving $100,000.docxChantellPantoja184
Problem 1On April 1, 20X4, Rojas purchased land by giving $100,000 in cash and executing a $400,000 note payable to the former owner. The note bears interest at 10% per annum, with interest being payable annually on March 31 of each year. Rojas is also required to make a $100,000 payment toward the note's principal on every March 31.(a)Prepare the appropriate journal entry to record the land purchase on April 1, 20X4.(b)Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X4.(c)Prepare the appropriate journal entry to record the payment of interest and principal on March 31, 20X5.(d)Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X5.(e)Prepare the appropriate journal entry to record the payment of interest and principal on March 31, 20X6.
&R&"Myriad Web Pro,Bold"&20B-13.01
B-13.01
Worksheet 1(a), (b), (c), (d), (e)GENERAL JOURNALDateAccountsDebitCredit04-01-X412-31-X403-31-X512-31-X503-31-X6
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.01
B-13.01
Problem 2Ace Brick company issued $100,000 of 5-year bonds. The bonds were issued at par on January 1, 20X1, and bear interest at a rate of 8% per annum, payable semiannually.(a)Prepare the journal entry to record the bond issue on January, 20X1.(b)Prepare the journal entry that Ace would record on each interest date.(c)Prepare the journal entry that Ace would record at maturity of the bonds.
&R&"Myriad Web Pro,Bold"&20B-13.06
B-13.06
Worksheet 2(a)(b)(c)GENERAL JOURNAL DateAccountsDebitCreditIssueInterestMaturity
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.06
B-13.06
Problem 3Erik Food Supply Company issued $100,000 of face amount of 4-year bonds on January 1, 20X1. The bonds were issued at 98, and bear interest at a stated rate of 8% per annum, payable semiannually. The discount is amortized by the straight-line method.(a)Prepare the journal entry to record the initial issuance on January, 20X1.(b)Prepare the journal entry that Erik would record on each interest date.(c)Prepare the journal entry that Erik would record at maturity of the bonds.
&R&"Myriad Web Pro,Bold"&20B-13.08
B-13.08
Worksheet 3(a)(b)(c)GENERAL JOURNAL DateAccountsDebitCreditIssueInterestMaturity
&L&"Myriad Web Pro,Bold"&12Name:
Date: Section: &R&"Myriad Web Pro,Bold"&20B-13.08
B-13.08
Problem 4Horton Micro Chip Company issued $100,000 of face amount of 6-year bonds on January 1, 20X1. The bonds were issed at 103, and bear interest at a stated rate of 8% per annum, payable semiannually. The premium is amortized by the straight-line method.(a)Prepare the journal entry to record the initial issue on January, 20X1.(b)Prepare the journal entry that Horton would record on each interest date.(c)Prepare the journal entry that Horton would record at maturity of the bonds.
&R&"Myriad We.
Problem 17-1 Dividends and Taxes [LO2]Dark Day, Inc., has declar.docxChantellPantoja184
Problem 17-1 Dividends and Taxes [LO2]
Dark Day, Inc., has declared a $5.60 per share dividend. Suppose capital gains are not taxed, but dividends are taxed at 15 percent. New IRS regulations require that taxes be withheld at the time the dividend is paid. Dark Day sells for $94.10 per share, and the stock is about to go ex-dividend.
What do you think the ex-dividend price will be? (Round your answer to 2 decimal places. (e.g., 32.16))
Ex-dividend price
$
Problem 17-2 Stock Dividends [LO3]
The owners’ equity accounts for Alexander International are shown here:
Common stock ($0.60 par value)
$
45,000
Capital surplus
340,000
Retained earnings
748,120
Total owners’ equity
$
1,133,120
a-1
If Alexander stock currently sells for $30 per share and a 10 percent stock dividend is declared, how many new shares will be distributed?
New shares issued
a-2
Show how the equity accounts would change.
Common stock
$
Capital surplus
Retained earnings
Total owners’ equity
$
b-1
If instead Alexander declared a 20 percent stock dividend, how many new shares will be distributed?
New shares issued
b-2
Show how the equity accounts would change. (Negative amount should be indicated by a minus sign.)
Common stock
$
Capital surplus
Retained earnings
Total owners’ equity
$
Problem 17-3 Stock Splits [LO3]
The owners' equity accounts for Alexander International are shown here.
Common stock ($0.50 par value)
$
35,000
Capital surplus
320,000
Retained earnings
708,120
Total owners’ equity
$
1,063,120
a-1
If Alexander declares a five-for-one stock split, how many shares are outstanding now?
New shares outstanding
a-2
What is the new par value per share? (Round your answer to 3 decimal places. (e.g., 32.161))
New par value
$ per share
b-1
If Alexander declares a one-for-seven reverse stock split, how many shares are outstanding now?
New shares outstanding
b-2
What is the new par value per share? (Round your answer to 2 decimal places. (e.g., 32.16))
New par value
$ per share
Problem 17-4 Stock Splits and Stock Dividends [LO3]
Red Rocks Corporation (RRC) currently has 485,000 shares of stock outstanding that sell for $40 per share. Assuming no market imperfections or tax effects exist, what will the share price be after:
a.
RRC has a four-for-three stock split? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
b.
RRC has a 15 percent stock dividend? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
c.
RRC has a 54.5 percent stock dividend? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
d.
RRC has a two-for-seven reverse stock split? (Round your answer to 2 decimal places. (e.g., 32.16))
New share price
$
Determine the new number of shares outstanding in parts (a) through (d).
a.
New shares outstanding
b.
New shares o.
Problem 1Problem 1 - Constant-Growth Common StockWhat is the value.docxChantellPantoja184
Problem 1Problem 1 - Constant-Growth Common StockWhat is the value of a common stock if the firm's earnings and dividends are growing annually at 10%, the current dividend is $1.32,and investors require a 15% return on investment?What is the stock's rate of return if the market price of the stock is $35?
Problem 2Problem 2 - Preferred Stock Price and ReturnA firm has preferred stock outstanding with a $1,000 par value and a $40 annual dividend with no maturity. If the required rate of return is 9%, what is the price of the preferred stock?The market price of a firm's preferred stock is $24 and pays an annual dividend of $2.50. If the stock's par value is $1,000 and it has no maturity, what is the return on the preferred stock?
Problem 3Problem 3 - Bond Valuation and YieldA bond has a par value of $1,000, pays $50 semiannually and has a maturity of 10 years.If the bond earns 12% per year, what is the price of the bond?RateNperPMTFVTypePVWhat is the yield to maturity for the bond?NperPMTPVFVTypeRateWhat would be the bond's price if the rate earned declined to 8% per year?RateNperPMTFVTypePVIf the maturity period is reduced to 5 years and the required rate of return is 8%, what would be the price of the bond?RateNperPMTFVTypePVWhat is the yield to maturity for the bond when the maturity is 5 years and the required rate of return is 8%?NperPMTPVFVTypeRateWhat generalizations about bond prices, interest rates and maturity periods can be made based on the calculations made above?
Problem 4Problem 4 - Callable BondsThe following bonds have a par value of $1,000 and the required rate of return is 10%.Bond XY: 5¼ percent coupon, with interest paid annually for 20 yearsBond AB: 14 percent coupon, with interest paid annually for 20 yearsWhat is each bond's current market price?Bond XYBond ABRateNperPMTFVTypePVIf current interest rates are 9%, which bond would you expect to be called? Explain.
Exercise 10-5
During the month of March, Olinger Company’s employees earned wages of $69,500. Withholdings related to these wages were $5,317 for Social Security (FICA), $8,145 for federal income tax, $3,366 for state income tax, and $434 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $760 for state unemployment tax.
Prepare the necessary March 31 journal entry to record salaries and wages expense and salaries and wages payable. Assume that wages earned during March will be paid during April. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Mar. 31
SHOW LIST OF ACCOUNTS
LINK TO TEXT
Prepare the entry to record the company’s payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Mar. 31
===========================================
E.
Problem 1Prescott, Inc., manufactures bookcases and uses an activi.docxChantellPantoja184
Problem 1Prescott, Inc., manufactures bookcases and uses an activity-based costing system. Prescott's activity areas and related data follows:ActivityBudgeted Cost
of ActivityAllocation BaseCost Allocation
RateMaterials handling$230,000Number of parts$0.50Assembly3,200,000Direct labor hours16.00Finishing180,000Number of finished
units4.50Prescott produced two styles of bookcases in October: the standard bookcase and an unfinished bookcase, which has fewer parts and requires no finishing. The totals for quantities, direct
materials costs, and other data follow:ProductTotal Units
ProducedTotal Direct
Materials CostsTotal Direct
Labor CostsTotal Number
of PartsTotal Assembling
Direct Labor HoursStandard bookcase3,000$36,000$45,0009,0004,500Unfinished bookcase3,50035,00035,0007,0003,500Requirements:1. Compute the manufacturing product cost per unit of each type of bookcase.2. Suppose that pre-manufacturing activities, such as product design, were assigned to the standard bookcases at $7 each, and to the unfinished bookcases at $2 each. Similar analyses
were conducted of post-manufacturing activities such as distribution, marketing, and customer service. The post-manufacturing costs were $22 per standard bookcase and $14 per
unfinished bookcase. Compute the full product costs per unit.3. Which product costs are reported in the external financial statements? Which costs are used for management decision making? Explain the difference.4. What price should Prescott's managers set for unfinished bookcases to earn $15 per bookcase?
Problem 2Corbertt Pharmaceuticals manufactures an over-the-counter allergy medication. The company sells both large commercial containers of 1,000 capsules to health-care facilities
and travel packs of 20 capsules to shops in airports, train stations, and hotels. The following information has been developed to determine if an activity-based costing system
would be beneficial:ActivityEstimated Indirect Activity
CostsAllocation BaseEstimated Quantity of
Allocation BaseMaterials handling$95,000Kilos19,000 kilosPackaging219,000Machine hours5,475 hoursQuality assurance124,500Samples2,075 samplesTotal indirect costs$438,500Other production information includes the following:Commercial ContainersTravel PacksUnits produced3,500 containers57,000 packsWeight in kilos14,0005,700Machine hours2,625570Number of samples700855Requirements:1. Compute the cost allocation rate for each activity.2. Use the activity-based cost allocation rates to compute the activity costs per unit of the commercial containers and the travel packs. (Hint: First compute the total activity
cost allocated to each product line, and then compute the cost per unit.)3. Corbertt's original single-allocation-base costing system allocated indirect costs to produce at $157 per machine hour. Compute the total indirect costs allocated to the
commercial containers and to the travel packs under the original system. Then compute the indirect cost per unit for ea.
Problem 1Preston Recliners manufactures leather recliners and uses.docxChantellPantoja184
Problem 1Preston Recliners manufactures leather recliners and uses flexible budgeting and a standard cost system. Preston allocates overhead based on yards of direct materials. The company's performance report includes the following selected data:Static Budget
(1,000 recliners)Actual Results
(980 recliners)Sales (1,000 recliners X $495)$495,000 (980 recliners X $475)$465,500Variable manufacturing costs: Direct materials (6,000 yds @ $8.80/yard)52,800 (6,150 yds @ $8.60/yard)52,890 Direct labor (10,000 hrs @ $9.20/hour)92,000 (9,600 hrs @ $9.30/hour)89,280Variable overhead (6,000 yds @ $5.00/yard)30,000 (6,510 yds @ $6.40/yard)39,360Fixed manufacturing costs: Fixed overhead60,00062,000Total cost of goods sold$234,800$243,530Gross profit$260,200$221,970Requirements:1. Prepare a flexible budget based on the actual number of recliners sold.2. Compute the price variance and the efficiency variance for direct materials and for direct labor. For manufacturing overhead, compute the variable overhead spending, variable overhead efficiency, fixed overhead spending, and fixed overhead volume variances.3. Have Preston's managers done a good job or a poor job controlling materials, labor, and overhead costs? Why?4. Describe how Preston's managers can benefit from the standard costing system.
Problem 2AllTalk Technologies manufactures capacitors for cellular base stations and other communications applications. The company's January 2012 flexible budget income statement shows output levels of 6,500, 8,000, and 10,000 units. The static budget was based on expected sales of 8,000 units.ALLTALK TECHNOLOGIES
Flexible Budget Income Statement
Month Ended January 31, 2012Per UnitBy Units (Capacitors)6,5008,00010,000Sales revenue$24$156,000$192,000$240,000Variable expenses$1065,00080,000100,000Contribution margin$91,000$112,000$140,000Fixed expenses53,00053,00053,000Operating income$38,000$59,000$87,000The company sold 10,000 units during January, and its actual operating income was as follows:ALLTALK TECHNOLOGIES
Income Statement
Month Ended January 31, 2012Sales revenue$246,000Variable expenses104,500Contribution margin$141,500Fixed expenses54,000Operating income$87,500Requirements:1. Prepare an income statement performance report for January.2. What was the effect on AllTalk's operating income of selling 2,000 units more than the static budget level of sales?3. What is AllTalk's static budget variance? Explain why the income statement performance report provides more useful information to AllTalk's managers than the simple static budget variance. What insights can AllTalk's managers draw from this performance report?
Problem 3Java manufacturers coffee mugs that it sells to other companies for customizing with their own logos. Java prepares flexible budgets and uses a standard cost system to control manufacturing costs. The standard unit.
Problem 1Pro Forma Income Statement and Balance SheetBelow is the .docxChantellPantoja184
Problem 1Pro Forma Income Statement and Balance SheetBelow is the income statement and balance sheet for Blue Bill Corporation for 2013. Based on the historical statements and theadditional information provided, construct the firm's pro forma income statement and balance sheet for 2014.Blue Bill CorporationIncome StatementFor the year ended 2013Projected201220132014Revenue$60,000$63,000Cost of goods sold42,00044,100Gross margin18,00018,900SG&A expense6,0006,300Depreciation expense1,8002,000Earnings Before Interest and Taxes (EBIT)10,20010,600Interest expense1,5001,800Taxable income8,7008,800Income Tax Expense3,0453,080Net income5,6555,720Dividends750800To retained earnings$4,905$4,920Additional income statement information:Sales will increase by 5% in 2014 from 2013 levels.COGS and SG&A will be the average percent of sales for the last 2 years.Depreciation expense will increase to $2,200.Interest expense will be $1,900.The tax rate is 35%.Dividend payout will increase to $850.Blue Bill CorporationBalance SheetDecember 31, 2013Projected20132014Current assetsCash$8,000Accounts receivable3,150Inventory9,450Total current assets20,600Property, plant, and equipment (PP&E)28,500Accumulated depreciation16,400Net PP&E12,100Total assets$32,700Current liabilitesAccounts payable$3,780Bank loan (10%)3,200Other current liabilities1,250Total current liabilities8,230Long-term debt (12%)4,800Common stock1,250Retained earnings18,420Total liabilities and equity$32,700Additional balance sheet information:The minimum cash balance is 12% of sales.Working capital accounts (accounts receivable, accounts payable, and inventory) will be the same percent of sales in 2014 as they were in 2013.$8,350 of new PP&E will be purchased in 2014.Other current liabilities will be 3% of sales in 2014.There will be no changes in the common stock or long-term debt accounts.The plug figure (the last number entered that makes the balance sheet balance) is bank loan.
1
Rough Draft
Rough Draft
Rasmussen College
Metro Dental Care is a dental office that provides affordable, convenient, and high quality of care to patients. As a patient at Metro, I personally believe that Metro Dental Care is one of the best dental clinics around, and that’s why I have chosen this company. Metro Dental Care measures their results by recording patient satisfaction.
Managing financial reports, and the quality of service they provide to their customers. Furthermore, the dentists and staff at Metro Dental Care know how important your smile is. Their mission statement states “We pride ourselves in making your smile look great so you not only look good, but feel confident with your smile.”
Metro Dental Care offers convenience for their patients with more than 40 offices throughout the Minneapolis and St. Paul metro area offering flexible hours including early morning, evening and Saturday appointments. Whether you work or live Metro Dental Care has a location near you. Metro Dental .
Problem 2-1PROBLEM 2-1Solution Legend= Value given in problemGiven.docxChantellPantoja184
This document provides a solution to Problem 2-1. It begins by listing the values given in the problem statement. The document then likely shows the step-by-step work and calculations to arrive at the solution for Problem 2-1, ending with the final answer.
PROBLEM 14-6AProblem 14-6A Norwoods Borrowings1. Total amount of .docxChantellPantoja184
PROBLEM 14-6AProblem 14-6A: Norwoods Borrowings1. Total amount of each installment payment.Present value of an ordinary annuity$200,000Interest per period(i)0.08Number of periods(n)5Total amount of each installment payment($50,091.29)Therefore the total amount of each installment payment is $ 50,091.292.Norwoods Amortization TablePeriod Ending DateBeginning balance Interest expenseNotes PayableCash paymentEnding Balance10/31/15$200,000.00$16,000.00$34,091.29$50,091.29$165,908.7110/31/16$165,909.00$13,272.72$36,818.57$50,091.29$129,090.4310/31/17$129,090.43$10,327.23$39,764.06$50,091.29$89,326.3710/31/18$89,326.37$7,146.11$42,945.18$50,091.29$46,381.1910/31/19$46,381.19$3,710.50$46,380.79$50,091.29$0.403.a) Accrued interest as December 31st 2015Accrued interest expense = $200,000*8%*2/12= $2,666.67. Thus the journal entry is as shown below:DescriptionDr($)Cr($)interest expense $2,666.67 Interest payable $2,666.67b) The first annual payment on the note.Ten more months of interest has accrued $200,000*8%*10/12 =$13,333.33 accrued interest .Therefore the journal entry is as shown below:DescriptionDr($)Cr($)Notes payable$34,091.29interest expense$13,333.33interest payable$2,666.67 Cash$50,091.29
PROBLEM 14-7AProblem 14-7AQuestion 1a) Debt to equity ratiosPulaski CompanyScott Company Total liabilities$360,000.00$240,000.00Total Equity$500,000.00$200,000.00Debt-Equity Ratio0.721.2Question 2The debt to equity ratio measures the amount of debt a company uses has to finance its business for every dollar of equity it has. A higher debt to equity ratio implies that a company uses more debt than equity for financing. In this case, the debt to equity ratio for Pulaski Company is 0.72 which is less than 1 implying that the stockholder's equity exceeds the amount of debt borrowed. Thus Pulaski Company may not likely suffer from risks brought about by huge amount of debts in the capital structure. On the other hand, the debt to equity ratio of Scott Company is 1.2 which is greater than 1 implying that the debt exceeds the totalamount stockholders equity. Huge debts is associated with a lot of risks. First, there is the risk of defaulting whereby the company may be unable to repay its debt and therefore leading to bankruptcy. Second, a company may find it difficult to obtain additional funding from creditors.This is because the creditors prefer companies with low debt to equity ratio. Finally, there is the risks of violating the debt covenants. A covenant is an agreement that requires a company to maintain adequate financial ratio levels. Too much borrowings may violate this covenant. Since ScottCompany has a higher debt to equity ratio, it may experience these risks which may eventually lead to the company being declared bankrupt .
PROBLEM 14-6BProblem 14-6B: Gordon Enterprises Borrowings1. Total amount of each installment payment.Present value of an ordi.
Problem 13-3AThe stockholders’ equity accounts of Ashley Corpo.docxChantellPantoja184
Problem 13-3A
The stockholders’ equity accounts of Ashley Corporation on January 1, 2012, were as follows.
Preferred Stock (8%, $49 par, cumulative, 10,200 shares authorized)
$ 387,100
Common Stock ($1 stated value, 1,937,100 shares authorized)
1,408,700
Paid-in Capital in Excess of Par—Preferred Stock
123,200
Paid-in Capital in Excess of Stated Value—Common Stock
1,496,800
Retained Earnings
1,814,400
Treasury Stock (10,300 common shares)
51,500
During 2012, the corporation had the following transactions and events pertaining to its stockholders’ equity.
Feb. 1
Issued 24,100 shares of common stock for $123,900.
Apr. 14
Sold 6,000 shares of treasury stock—common for $33,800.
Sept. 3
Issued 5,100 shares of common stock for a patent valued at $35,700.
Nov. 10
Purchased 1,100 shares of common stock for the treasury at a cost of $5,700.
Dec. 31
Determined that net income for the year was $456,600.
No dividends were declared during the year.
(a)
Journalize the transactions and the closing entry for net income. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
Feb. 1
Apr. 14
Sept. 3
Nov. 10
Dec. 31
Click if you would like to Show Work for this question:
Open Show Work
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Problem 12-9AYour answer is partially correct. Try again..docxChantellPantoja184
Problem 12-9A
Your answer is partially correct. Try again.
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 131,704
$ 78,892
Accounts receivable
143,114
61,940
Inventory
183,375
167,646
Prepaid expenses
46,292
42,380
Long-term investments
224,940
177,670
Plant assets
464,550
395,275
Accumulated depreciation
(81,500
)
(84,760
)
Total
$1,112,475
$839,043
Liabilities and Stockholders’ Equity
Accounts payable
$ 166,260
$ 109,699
Accrued expenses payable
26,895
34,230
Bonds payable
179,300
237,980
Common stock
358,600
285,250
Retained earnings
381,420
171,884
Total
$1,112,475
$839,043
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$633,190
Less:
Cost of goods sold
$220,800
Operating expenses, excluding depreciation
20,228
Depreciation expense
75,795
Income tax expense
44,466
Interest expense
7,710
Loss on disposal of plant assets
12,225
381,224
Net income
$ 251,966
Additional information:
1.
New plant assets costing $163,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $93,725 and accumulated depreciation of $79,055 were sold for $2,445 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $42,430 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
$
Problem 12-10A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 151,904
$ 90,992
Accounts receivable
165,064
71,440
Inventory
211,500
193,358
Prepaid expenses
53,392
48,880
Long-term investments
259,440
204,920
Plant assets
535,800
455,900
Accumulated depreciation
(94,000
)
(97,760
)
Total
$1,283,100
$967,730
Liabilities and Stockholders’ Equity
Accounts payable
$ 191,760
$ 126,524
Accrued expenses payable
31,020
39,480
Bonds payable
206,800
274,480
Common stock
413,600
329,000
Retained earnings
439,920
198,246
Total
$1,283,100
$967,730
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$730,305
Less:
Cost of goods sold
$254,665
Operating expenses, excluding depreciation
23,331
Depreciation expense
87,420
Income taxes
51,286
Interest expense
8,892
Loss on disposal of plant assets
14,100
439,694
Net income
$ 290,611
Additional information:
1.
New plant assets costing $188,000 were purchased for c.
Problem 1123456Xf122437455763715813910106Name DateTopic.docxChantellPantoja184
Problem 1123456Xf122437455763715813910106
Name: Date:
Topic One: Mean, Variance, and Standard Deviation
Please type your answer in the cell beside the question.
5. The following is the heart rate for 10 randomly selected patients on the unit. Find the mean, variance, and standard deviation of the data using the descriptive statistics option in the data analysis toolpak.
75, 80, 62, 97, 107, 59, 76, 83, 84, 69
6. The following is a frequency distribution fo the number of times patience use the call light in a days time. X is the number of times the call light is used and f is the frequency (meaning the number of patients). Create a histogram of the data.
Sheet2
Sheet3
EXERCISE 11 USING STATISTICS TO DESCRIBE A STUDY SAMPLE
STATISTICAL TECHNIQUE IN REVIEW
Most studies describe the subjects that comprise the study sample. This description of the sample is called the sample characteristics which may be presented in a table or the narrative of the article. The sample characteristics are often presented for each of the groups in a study (i.e. experimental and control groups). Descriptive statistics are used to generate sample characteristics, and the type of statistic used depends on the level of measurement of the demographic variables included in a study (Burns & Grove, 2007). For example, measuring gender produces nominal level data that can be described using frequencies, percentages, and mode. Measuring educational level usually produces ordinal data that can be described using frequencies, percentages, mode, median, and range. Obtaining each subject's specific age is an example of ratio data that can be described using mean, range, and standard deviation. Interval and ratio data are analyzed with the same type of statistics and are usually referred to as interval/ratio level data in this text.
RESEARCH ARTICLE
Source: Troy, N. W., & Dalgas-Pelish, P. (2003). The effectiveness of a self-care intervention for the management of postpartum fatigue. Applied Nursing Research, 16 (1), 38–45.
Introduction
Troy and Dalgas-Pelish (2003) conducted a quasi-experimental study to determine the effectiveness of a self-care intervention (Tiredness Management Guide [TMG]) on postpartum fatigue. The study subjects included 68 primiparous mothers, who were randomly assigned to either the experimental group (32 subjects) or the control group (36 subjects) using a computer program. The results of the study indicated that the TMG was effective in reducing levels of morning postpartum fatigue from the 2nd to 4th weeks postpartum. These researchers recommend that “mothers need to be informed that they will probably experience postpartum fatigue and be taught to assess and manage this phenomenon” (Troy & Dalgas-Pelish, 2003, pp. 44-5).
Relevant Study Results
“A total of 80 women were initially enrolled [in the study] … twelve of these women dropped out of the study resulting in a final sample of 68.” (Troy & Dalgas-Pelish, 2003, p. 39). The researchers presen.
Problem 1. For the truss and loading shown below, calculate th.docxChantellPantoja184
Problem 1. For the truss and loading shown below, calculate the horizontal
displacement of point "D" using the method of virtual work. Show ALL your work!
HW No. 8 - Part 1
Solution
HW FA15 2 Page 1
Problem 1 Continued
Member L (in.) N (lb) N (in) NnL
HW No. 8 - Part 1
.
Problem 1 (30 marks)Review enough information about .docxChantellPantoja184
Problem 1 (30 marks)
Review enough information about Trinidad Drilling Ltd. to propose a vision and strategic objectives for the company. Develop a balanced scorecard that will help the company achieve this vision and monitor how well it is accomplishing its strategic objectives. Include a strategy map in table format that shows objectives and performance measures, with arrows illustrating hypothesized cause-and -effect relationships. Provide rationale for your strategy map. The body of your report should not exceed 1,000 words. Cite material you used to prepare the response and provide references in an appendix.
Problem 2 (20 marks)
Ajax Auto Upholstery Ltd. manufactures upholstered products for automobiles, vans, and trucks. Among the various Ajax plants around Canada is the Owlseye plant located in rural Alberta.
The chief financial officer has just received a report indicating that Ajax could purchase the entire annual output of the Owlseye plant from a foreign supplier for $37 million per year.
The budgeted operating costs (in thousands) for the Owlseye plant’s for the coming year is as follows:
Materials $15,000
Labor
Direct $12,000
Supervision 4,000
Indirect plant 5,000 19,000
Overhead
Depreciation – plant 6,000
Utilities, property tax, maintenance 2,000
Pension expense 4,500
Plant manager and staff 2,500
Corporate headquarters overhead allocation 3,000 18,000
Total budgeted costs $52,000
If material purchase orders are cancelled as a consequence of the plant closing, termination charges would amount to 10 percent of the annual cost of direct materials in the first year (zero thereafter).
A clause in the Ajax union contract requires the company to provide employment assistance to its former employees for 12 months after a plant closes. The estimated cost to administer this service if the Owlseye plant closes would be $2 million. $3.6 million of next year’s pension expense would continue indefinitely whether or not the plant remains open. About $900,000 of labour would still be required in the first year after closure to decommission the plant. After that, the plant would be sold for an estimated $1 million. Utilities, property taxes, and maintenance costs would remain unchanged in the first year after closure, but disappear when the plant is sold.
The plant manager and her staff would be somewhat affected by the closing of the Owlseye plant. Some managers would still be responsible for managing three other plants. As a result, total management salaries would be about 50% of the current level, starting at closure and remaining into the future.
Required:
Assume you are the company’s chief financial officer. Perform a five-year financial analysis and make a recommendation whether to close the Owlseye plant on this basis. Provide support for and cautions about your recommendation with organized, clearly-labeled data. Use bullet points where appropriate.
Problem 3 (16 marks)
Br.
Problem 1 (10 points) Note that an eigenvector cannot be zero.docxChantellPantoja184
Problem 1 (10 points): Note that an eigenvector cannot be zero, but an eigenvalue can
be 0. Suppose that 0 is an eigenvalue of A. What does it say about A? (Hint: One of the
most important properties of a matrix is whether or not it is invertible. Think about the
Invertible Matrix Theorem and all the ‘good things’ of dealing with invertible matrices)
Problem 5: (20 points): The figure below shows a network of one-way streets with
traffic flowing in the directions indicated. The flow rate along the streets are measured
as the average number of vehicles per hour.
a) Set up a mathematical model whose solution provides the unknown flow rates
b) Solve the model for the unknown flow rates
c) If the flow rates along the road A to B must be reduced for construction, what is
the minimum flow that is required to keep traffic flowing on all roads?
Problem 6 (20 points): Problem 7 (9 points): Prove that if A and B are matrices of the same
size, then tr(A+B)=tr(A)+tr(B)
Given:
Goal:
Proof:
Problem 7 (20 points)*: In the 1990, the northern spotted owl became the center of a
nationwide controversy over the use and misuse of the majestic forests in the Pacific
Northwest. Environmentalists convinced the federal government that the owl was
threatened with extinction if logging continued in the old-growth forests (with trees over
200 years old), where the owls prefer to live. The timber industry, anticipating the loss of
30,000 to 100,000 jobs as a result of new government restrictions on logging, argued that
the owl should not be classified as a “threatened species” and cited a number of published
scientific reports to support its case.
Caught in the crossfire of the two lobbying groups, mathematical ecologists
intensified their drive to understand the population dynamics of the spotted owl. The life
cycle of a spotted owl divides naturally into three stages: juvenile (up to 1 year old),
subadult (1 to 2 years), and adult (over 2 years). The owls mate for life during the subadult
and adult stages, begin to breed as adults, and live for up to 20 years. Each owl pair
requires about 1,000 hectares (4 square miles) for its own home territory. A critical time in
the life cycle is when the juveniles leave the nest. To survive and become a subadult, a
juvenile must successfully find a new home range (and usually a mate).
A first step in studying the population dynamics is to model the population at yearly
intervals, at times denoted by 𝑘𝑘 = 0,1,2, …. Usually, one assumes that there is a 1:1 ratio of
males to females in each life stage and counts only the females. The population at year 𝑘𝑘
can be described by a vector 𝒙𝒙𝒌𝒌 = (𝑗𝑗𝑘𝑘 , 𝑠𝑠𝑘𝑘 , 𝑎𝑎𝑘𝑘 ), where 𝑗𝑗𝑘𝑘 , 𝑠𝑠𝑘𝑘 , and 𝑎𝑎𝑘𝑘 are the numbers of
females in the juvenile, subadult, and adult stages, respectively. Using actual field data from
demographic studies, a rese
Probation and Parole 3Running head Probation and Parole.docxChantellPantoja184
Probation and Parole 3
Running head: Probation and Parole
Probation and Parole
Student Name
Allied American University
Author Note
This paper was prepared for Probation and Parole, Module 8 Check Your Understanding taught by [INSERT INSTRUCTOR’S NAME].
Directions: Respond to the following questions using complete sentences. Your answer should be at least 1 paragraph in length, which must be composed of three to five sentences.
1. What is meant by intermediate punishments and what programs are included in this category?
2. How do intermediate punishments serve to keep down prison populations?
3. Why has electronic monitoring proven so popular?
4. What is meant by shock probation/parole?
5. What are the essential features of the boot camp program?
6. Why has intensive supervision been a public relations success?
7. What are the criticisms of boot camp programs?
8. What has research revealed with respect to intensive supervision?
9. What are the criticisms of electronic monitoring in probation and parole?
10. What are the criticisms leveled at intensive supervision?
11. What are the purposes of and services offered by a day reporting center?
12. Why would heroin addicts who have no intention of giving up drug use voluntarily enter a drug treatment program? What are the advantages of using methadone to treat heroin addicts?
13. Why is behavior modification difficult to use in treating drug abusers?
14. What are the characteristics of chemical dependency (CD) programs?
15. What are the primary characteristics of the therapeutic community (TC) approach for treating drug abusers?
16. What are criticisms of the Alcoholics Anonymous approach?
17. What are the problems inherent in drug testing?
18. What are the typical characteristics of sex offenders? How have sex offender laws affected P/P supervision?
19. What are the pros and cons of restitution and charging offenders fees in probation or parole?
20. What are the problems encountered in using the interstate compact?
.
Problem 1(a) Complete the following ANOVA table based on 20 obs.docxChantellPantoja184
Problem 1:
(a) Complete the following ANOVA table based on 20 observations for the regression equation
(a) Is the overall regression significant? Fill in the missing values in the table.
Source DF SS MS F
Regression ___ 350 ____ ____
Error ___ _____
Total 500
(b) Suppose that you have computed the following sequential sums of squares due to regression:
Regressor Variables in Model SS Regression
………………………………………. 300
……………………………………… 250
…………………………………….. 340
……………………………………. 325
Fill in the missing values in the following “computer output”:
Source DF Partial SS F-value Pr>F
……………………………………………………………………………………….. 0.1245
………………………………………………………………………………………. 0.3841
………………………………………………………………………………………. 0.0042
………………………………………………………………………………………. 0.0401
Problem 2:
The time required for a merchandise to stock a grocery store shelf with a soft drink product as well as the number of cases of product stocked are given below. Consider a linear regression of delivery time against number of cases.
X=number of cases
Y=delivery time
Delivery time number of cases Hat diagonals
1.41 4 0.5077
2.96 6 0.3907
6.04 14 0.2013
7.57 19 0.3092
9.38 24 0.5912
Observations used L.S. Model
4,6,14,19,24
6,14,19,24
4,14,19,24
4,14,19,24
4,6,14,24
4,6,14,19
(a)
Calculate the PRESS statistic for the model .
(b) Calculate the regular residual for the model above. Then, compare these residuals with the PRESS residuals for this model.
Exercises from the Text
Use SAS whenever possible to do these exercises:
# 3.4 on p 122
# 3.5
# 3.8
# 3.15
# 3.21
# 3.27
# 3.28
# 3.31
# 3.38
# 3.39
Example with SAS on Sequential and Partial Sum of Squares
Data Weather;
Title 'Lows and Highs from N&O Jan 28,29,30 1992';
Title2 'using actual numbers (yesterday values)';
input city $ hi2 lo2 yhi ylo thi tlo;
* Mon Tues Wed ;
cards;
seattle 51 44 52 44 59 47
.
.
.
;
proc reg; model thi = yhi hi2 tlo ylo lo2/ss1 ss2;
test tlo=0, ylo=0, lo2=0;
/*-----------------------------------------------
| Showing sequential and partial sums of squares|
| Note t**2 = F relationship for partial F. By |
| hand, construct F to leave out .
Probe 140 SPrecipitation in inchesTemperature in F.docxChantellPantoja184
Probe 1
40 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 26.8
Precip 27.1
MAT(F) 59.8
Probe 2
6 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 69.2
Precip 124.6
MAT(F) 77.9
Probe 3
57 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 21.5
Precip 38.7
MAT(F) 43.5
Probe 4
38 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 30.3
Precip 16.5
MAT(F) 53.6
Probe 5
55 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 21.3
Precip 28.1
MAT(F) 40.6
Probe 6
43 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 25.4
Precip 14.4
MAT(F) 47.2
Probe 7
42 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 17.3
Precip 31.2
MAT(F) 26.0
Probe 8
42 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 29.6
Precip 38.8
MAT(F) 51.6
Probe 9
18 S
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 66.1
Precip 74.8
MAT(F) 77.7
Probe 10
58 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 16.5
Precip 24.8
MAT(F) 36.9
Probe 11
26 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 47.6
Precip 3.8
MAT(F) 70.1
Probe 12
29 N
Precipitation in inches
Temperature in F
J F M A M J J A S O N D
2
4
6
8
10
12
0
10
20
30
40
50
60
70
80
90
POTET 44.0
Precip 47.3
MAT(F) 63.2
Probe 4
Probe 2
Probe 10
Probe 5
Probe 6
Probe 7
Probe 11
Probe 12
Probe 8
Probe 9
Probe 3
Probe 1
Map 1
20 N
40 N
60 N
80 N
0
20 S
40 S
60 S
0
1000
miles
Geography 204
Koppen Climate Classification Guidelines
If POTET exceeds Precip then B
BW = POTET more than 2x Precip
(desert)
h = mean annual temp > 18 C (64.4 F)
k = mean annual temp < 18 C (64.4 F)
BS = POTET less than 2x Precip
(steppe)
h = mean annual t.
This document provides an overview of wound healing, its functions, stages, mechanisms, factors affecting it, and complications.
A wound is a break in the integrity of the skin or tissues, which may be associated with disruption of the structure and function.
Healing is the body’s response to injury in an attempt to restore normal structure and functions.
Healing can occur in two ways: Regeneration and Repair
There are 4 phases of wound healing: hemostasis, inflammation, proliferation, and remodeling. This document also describes the mechanism of wound healing. Factors that affect healing include infection, uncontrolled diabetes, poor nutrition, age, anemia, the presence of foreign bodies, etc.
Complications of wound healing like infection, hyperpigmentation of scar, contractures, and keloid formation.
Chapter wise All Notes of First year Basic Civil Engineering.pptxDenish Jangid
Chapter wise All Notes of First year Basic Civil Engineering
Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
Buildings: Selection of site for Buildings, Layout of Building Plan, Types of buildings, Plinth area, carpet area, floor space index, Introduction to building byelaws, concept of sun light & ventilation. Components of Buildings & their functions, Basic concept of R.C.C., Introduction to types of foundation
Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
Text Books:
1. Palancharmy, Basic Civil Engineering, McGraw Hill publishers.
2. Satheesh Gopi, Basic Civil Engineering, Pearson Publishers.
3. Ketki Rangwala Dalal, Essentials of Civil Engineering, Charotar Publishing House.
4. BCP, Surveying volume 1
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 𝟏)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐄𝐏𝐏 𝐂𝐮𝐫𝐫𝐢𝐜𝐮𝐥𝐮𝐦 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
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2. ductivity, and economies. Globally, noncommunicable diseases
account for two-
thirds of the overall disease burden in middle-income
countries and are expected to
rise to three-quarters by 2030, typically in parallel to economic
development (World
Bank 2011 ). Of particular concern to many low- and middle-
income countries is
that threats to population health occur on two fronts
simultaneously: “In the slums
of today’s megacities, we are seeing noncommunicable diseases
caused by unhealthy
diets and habits, side by side with undernutrition” (WHO 2002
).
Four modifi able risk factors are principal contributors to
chronic disease , associ-
ated disability, and premature death: lack of physical activity,
poor nutrition, tobacco
use, and excessive alcohol consumption (CDC 2012 ). One in
three adult Americans
is overweight , another third is obese, and almost one-fi fth of
young people between
The opinions , fi ndings , and conclusions of the author do
not necessarily refl ect the offi cial position ,
views , or policies of the editors , the editors ’ host
institutions , or the author ’ s host institution .
H. Schmidt , MA, PhD (*)
Department of Medical Ethics & Health Policy, Center for
Health Incentives and Behavioral
Economics , University of Pennsylvania , Philadelphia , PA ,
USA
e-mail: [email protected]
3. mailto:[email protected]
138
6 and 19 years of age is obese, even though rates are not
increasing at previous lev-
els (Katz 2013 ). Although smoking has declined
considerably over recent decades,
about 20 % of Americans still smoke . Rates of smoking are
markedly different
across socioeconomic groups, and much higher among
economically disadvantaged
people (Garrett et al. 2011 ). Globally, deaths from smoking
are expected to increase
dramatically in low-income countries. In the twentieth century,
tobacco-use killed
around 100 million people worldwide. In the twenty-fi rst
century, an estimated one
billion will die prematurely—a tenfold increase. By 2030, more
than 80 % of deaths
attributable to tobacco will be in low-income countries (WHO
2012 ).
In principle , if a risk factor can be modifi ed, then much
illness and suffering
(morbidity) and early death (mortality) can be avoided or
prevented . Therefore,
prevention and health promotion policies seek ways in
which the impact of modifi -
able risk factors can be reduced. How one analyzes the causal
pathways that lead to
the development of risk factors may encourage one to explore a
range of different
interventions. An obvious starting point is to focus on
individual behavior or life-
4. style , because what an individual does (or fails to do) typically
plays a central role
in chronic disease . Consider the following line of thought by
John H. Knowles, an
outspoken critic of the American health care system in the
1970s:
Prevention of disease means forsaking the bad habits which
many people enjoy—[but the]
cost of sloth, gluttony, alcoholic intemperance, reckless
driving, sexual frenzy, and smoking
is now a national, and not an individual, responsibility. This is
justifi ed as individual free-
dom —but one man’s freedom is another man’s shackle in taxes
and insurance premiums. I
believe the idea of a ‘right’ to health should be replaced by
the idea of an individual moral
obligation to preserve one’s own health—a public duty if
you will. The individual then has
the ‘right’ to expect help with information , accessible
services of good quality , and minimal
fi nancial barriers (Knowles 1977 ).
Knowles comment is interesting on several counts. First, i t
underscores that even
though population health usually features centrally in health
promotion , cost con-
siderations are never far removed and are equally prominent in
current debates,
especially in political fora. 1
Second, in invoking three of the deadly sins (gluttony, sloth,
and lust), Knowles
illustrates in a frank way that discussions about health
promotion are not confi ned
to medical or public health concepts. Implicitly or explicitly,
5. these discussions
almost always entail moral concepts (such as personal
responsibility or deserving-
ness) that are embedded in deeply held normative frameworks.
1 For an example of such a political debate, see the 2012
platform of the U.S.’s Republican Party:
“… approximately 80 % of health care costs are related to
lifestyle —smoking, obesity, substance
abuse —far greater emphasis has to be put upon personal
responsibility for health maintenance …”
(GOP 2012 ). Reforming Government to Serve the People is
available at https://www.gop.com/
platform/ . This quote also illustrates the inaccurate use of
statistics. Although the burden of chronic
diseases is indeed roughly 80 %, it is an exaggeration to claim
that personal responsibility alone
accounts for the total burden. Exact estimates may not be
straightforward due to complex interac-
tions of different factors. Consequently, a more realistic
estimate attributes 40 % to personal
behavior, 30 % to genetic predispositions, 15 % to social
circumstance, 10 % to inadequate health
care, and 5 % to environmental causes (Schroeder 2007 ).
H. Schmidt
https://www.gop.com/platform/
https://www.gop.com/platform/
139
And fi nally—although Knowles acknowledges elsewhere in
his essay the role of
taxes and other measures to improve health and eradicate
6. poverty—he concludes by
stating “the costs of individual irresponsibility in health have
now become prohibi-
tive. The choice is individual responsibility or social failure ”
(Knowles 1977 ). The
policy interventions he mentions aim for broader
recognition of personal responsi-
bility and therefore focus on education and information
campaigns to empower
people to behave responsibly. But this analysis is shortsighted.
It fails to consider
the responsibility of those who produce, market, and sell
products (e.g., unhealthy
foods, drinks, or tobacco ) and of those who regulate markets
or set business stan-
dards (e.g., trade groups or national or regional policy
makers). His point could best
be made if all people lived in similar environments and
conditions, had suffi cient
disposable income, had ready access to healthy and affordable
food, had equal
opportunity to exercise, and experienced other health-conducive
conditions. But
this is not the case. People live in vastly different contexts, and
many different fac-
tors determine health (Fig. 5.1 ).
Although Fig. 5.1 provides a useful overview of many
factors that affect health,
the concept of “ lifestyle ,” commonly encountered in the
broader debate around
chronic diseases is problematic. It can suggest that people
choose, for example,
smoking or heavy drinking as others might decide between
taking up golf or tennis
as a hobby. The point is that “ lifestyle ” implies degrees of
7. freedom and the possibil-
ity of genuine opportunity and choice. But assume that you
grew up in an inner-city
Fig. 5.1 Factors determining health and chronic diseases
(Originally published in Dahlgren and
Whitehead ( 1991 ). Reproduced from Acheson ( 1998 ).
Reproduced with permission)
5 Chronic Disease Prevention and Health Promotion
140
borough as a child of low-income obese and smoking parents .
Many in your family
and social environment smoke and are obese. Compared to the
national average,
you are among the most overweight , and you fail to lose
weight as an adolescent.
You remain obese. Calling your obesity a matter of lifestyle
makes little sense. Now
assume you started smoking as a minor (<18 years of age) just
as 88 % of U.S.
adults who smoke daily (U.S. Department of Health and
Human Services 2012 ). It
can be cynical to treat this “ lifestyle ” as voluntary and
freely chosen if, for example,
many of your role models smoke and if smoking in your social
setting and challeng-
ing environment functions as a coping mechanism to relieve
stress. The different
spheres in the diagram therefore need to be understood as
highly interdependent.
8. Regarding terminology, the concept of lifestyle factors should
be replaced with that
of personal behavior . Doing so acknowledges that powerful
constraints can severely
infringe on the development of healthy habits and behavior. In
the worst case, these
constraints may thwart development of healthy habits and
behaviors altogether,
even when individuals have the best of intentions.
Focusing on just the individual is therefore overly narrow when
identifying poli-
cies to prevent chronic diseases . Yet, removing the
individual from the equation is
also unhelpful (Schmidt 2009 ). The central ethical issues
surrounding health pro-
motion and prevention of chronic diseases concern the relative
responsibilities of all
agents whose actions infl uence the health of others. These
agents include, in addi-
tion to individuals, health workers, governments (at different
levels), and corporate
entities.
5.2 Individuals
Except for some genetic conditions and extremely toxic
environments (i.e., chemi-
cal exposure), individual behavior typically plays a causal role
in bringing about
bad—as well as good—health. People may or may not eat
healthily; they may or
may not use tobacco or illegal drugs; they may consume
alcohol excessively or in
moderation; they may exercise too little or too much; and they
may regularly brush
9. their teeth, go for medically recommended checkups, and take
their medications —
or fail to do so. However, it is important to recognize that
implementation of mea-
sures such as praise or blame, or fi nancial rewards, or
penalties —although they
presuppose a certain degree of causal responsibility—do not
mean that individuals
also automatically need to be held fully responsible in a moral
(or legal) sense.
Causal responsibility in the present context simply means that a
person has behaved
in ways that contributed to, say, poor health. Therefore, a
smoker with lung disease
arguably has some causal responsibility for the condition. But if
it turns out that the
smoker started becoming addicted as a child, it is clear that the
outcome cannot
simply be treated as the result of an entirely voluntary choice
. Where there is no, or
limited, opportunity of choice, there is the risk of “ victim
blaming ” (Crawford
1977 ) and holding people responsible for factors that are, in
fact, beyond their
H. Schmidt
141
control. Conversely, ignoring the scope of possible behavior
change can lead to
fatalism and resignation (Schmidt 2009 ).
For individuals to take causal and other responsibility for their
10. health, they
require, among other things, information that they can
understand, affordable access
to health care, and, oftentimes far more important, environments
conducive to health
in which capabilities may be developed so that one can fl ourish
in life (e.g., residen-
tial, work, and play settings) (Venkatapuram 2011 ; Ruger
2006 ). According to the
adage “ought implies can,” we can only hold people responsible
for their actions if
they could have acted otherwise. Of course, it is true in some
sense that people who
smoke , or overconsume unhealthy food, or fail to exercise,
could oftentimes have
acted otherwise, in principle : it was not literally impossible
for them to act other-
wise. However, the relevant question is not whether it is
literally possible to engage
in healthy behavior, but whether it reasonably feasible for
people to engage in
healthy behavior. Talk of personal responsibility therefore
requires a clear focus on
the settings in which people live and on their behaviors when
presented with differ-
ent choices. Consideration should also be given to the
possibility that policies
implementing personal responsibility through, for example,
rewards and penalties ,
may impact core values underlying a health system, such as a
sound doctor-patient
relationship , equity , or risk sharing , which may affect
their overall acceptability in
positive or negative ways (Schmidt 2008 ).
5.3 Formal and Informal Health Workers
11. Health professionals play a central role in chronic disease
prevention and health
promotion (Dawson and Verweij 2007 ). In primary
prevention , they focus on avert-
ing poor health in the fi rst place and on promoting good health.
In secondary pre-
vention , they offer information , tests, and screenings
aimed at early detection and
treatment of diseases. Diabetes , blood pressure, and some
cancer screenings can
have utility, especially when targeting at-risk populations in
a nonstigmatizing way.
Primary care physicians are often in a good position to decide
on the appropriate-
ness of screenings. Their knowledge of patient background and
overall situation can
help them tailor tests on the supply side to the actual needs on
the demand side,
bearing in mind patient preferences and individual risks.
Cost effectiveness aside, a physician would be wrong to offer
every available test
to every patient because the clinical benefi t is not always clear.
A recent systematic
review and meta-analysis of randomized controlled trials
concerning general health
checkups (i.e., comprising health risk assessments and
biometric screening for high
blood pressure, body mass index, cholesterol, and blood sugar)
found no association
with lower overall mortality or morbidity (Krogsbøll et al.
2012 ). On the basis of
these fi ndings, the researchers caution that checkups may
needlessly increase diag-
noses and use of drugs. They recommend clinically motivated
12. testing of individuals
to initiate preventive efforts but discourage screening at the
population-level for
5 Chronic Disease Prevention and Health Promotion
142
lack of evidence. The authors acknowledge limitations in their
research , including
that most of the trials were relatively old and that changes in
interventions and care
pathways reduce applicability to current practice. All studies
entailed voluntary
invitations to get checkups , so selection bias may have
overrepresented privileged
people (in typically better health to start with) and not reached
those needing atten-
tion the most (Krogsbøll et al. 2012 ). The focus on all -cause
mortality has also been
criticized as setting too high a threshold (Sox 2013 ). Yet
despite the somewhat intui-
tive appeal of using general health checkups in secondary
prevention , there is little
robust evidence from randomized controlled trials to show
any major impact on
overall mortality.
An ethical problem arises when offering preventive screenings
that do not fol-
low evidence-based guidelines (U.K. National Screening
Committee 2013 ). Such
screenings may increase the number of “worried well” who
oftentimes are con-
13. fused by complex probabilities of detecting and preventing
diseases . Clinicians
must therefore do their utmost to understand risks and benefi
ts of screening tests
and communicate these to patients in ways that are easily
comprehensible and not
misleading (Wegwarth and Gigerenzer 2011 ). For example, a
physician might tell
his 50-year-old patient that she should undergo breast cancer
screening because it
reduces risk by 14 %. But this information is incomplete, as
relative risk rates
alone obscure the basic reference point against which the
comparison is made.
Another way of providing the same information would be to
use absolute risk
rates and to say that if one screens 1000 women for 20 years,
four breast cancer
deaths can be averted, even though eight among all screened
women still die from
breast cancer. In addition, over the 20 years, the 1000 women
taking part in
screening experience 412 false positives, and of 73 women who
are diagnosed
with breast cancer, 19 experience overdetection and are treated
for a cancer that
would not have developed into a lethal tumor, with treatment
typically consisting
of hormone- radio- or chemo- therapy, and partial or full
surgical breast-removal
(Hersch et al. 2015 ). This way of presenting data (Fig. 5.2 ),
especially when com-
bined with other relevant information about screening
accuracy and rates of over-
diagnoses, provides more adequate context for considering
benefi ts and risks—yet,
14. this presentation method is far from being universally adopted
(Gigerenzer et al.
2010 ).
Adequate risk information in secondary prevention
matters not only from a
patient-empowerment perspective but also because it can
mitigate real or perceived
confl icts of interests of physicians. Physicians, anyone who
markets or manufac-
tures screening equipment, and those who analyze data typically
experience fi nan-
cial gain when more patients undergo screening . Therefore, a
central ethical issue of
secondary prevention is not only how to avoid premature
mortality in the most effi -
cient and cost effective way but also how to eliminate potential
confl icts of inter-
ests. Patients can become entangled in competing interests, as
illustrated by the
controversy surrounding prostate-specifi c antigen, or PSA,
testing to detect prostate
cancer. Although physicians and others experienced fi nancial
gain, patients experi-
enced no reduced mortality and instead higher morbidity and
loss of quality of life
H. Schmidt
143
due to the entailed procedures (Ablin 2010 ). The question of
“what is the magnitude
of benefi ts and risks , and to whom?” is therefore an
15. important one to ask in all sec-
ondary prevention , especially because the net gain for patients
is not always
obvious.
For these and other reasons, many in the public health
community are skeptical
about the relative utility of secondary prevention in a clinical
context. Often this is
paired with a call for shifting political and fi nancial support
to primary prevention
and the broader sphere of public health (Sackett 2002 ;
Mühlhauser 2007 ). Here, the
objective is to avoid poor health in the fi rst place by
empowering people with differ-
ent ways to lead healthy lives. Too often, only the privileged
few in certain popula-
tions have this capability (WHO 2008 ).
Of course, this way of thinking immediately broadens the
concept of health pro-
fessional . Clearly, it is outside the scope of, say, a
hospital-based general internist to
reduce junk-food outlets or to increase exercise opportunities in
a low-income part
of town, even if the internist has good reasons to believe these
structural features are
key contributors toward rising levels of obesity among
patients. But once we recog-
nize how differences among settings in which people live can
affect the incidence
and prevention of chronic diseases, it becomes apparent that
public health profes-
sionals outside the clinical context have as much, if not more,
of a role to play
compared to physicians when it comes to chronic disease
16. prevention and health
promotion.
A range of corresponding interventions are relevant to this
discussion, including
literacy, safe sex, hygiene and health awareness campaigns, fi
nancial subsidies for
healthy food or gyms, exercise stations in parks, breastfeeding
rooms in workplaces,
Relative risk data can be misleading or confusing. Absolute risk
data can provide more
appropriate information and minimize possible conflicts of
interest. Visual illustrations
similar to the ones shown below are helpful as part of evidence -
based mammography
screening decision-aids.
Fig. 5.2 Communicating benefi ts and harms of breast
screening (Originally published in Hersch
et al. ( 2015 ). Used with permission)
5 Chronic Disease Prevention and Health Promotion
144
and fl uoridation of water. The public health fi eld is
heterogeneous and comprises
numerous different actors both in and outside a clinical context.
Public health,
despite its many contexts and support from government and
private sectors, is typi-
cally underfunded. This is especially true for informal
17. grassroots campaigns, which
often have a considerable competitive advantage over formal
program structures.
Grassroots campaigns evolve from the communities they seek to
help. Because
nearly every intervention that addresses chronic diseases has to
do with how one
lives one’s life, top-down interventions are often experienced as
intrusive forms of
external meddling (Morain and Mello 2013 ). Conversely,
initiatives led by a com-
munity member can be perceived more sympathetically than
instructions from men
in white coats who speak in formal and technical terms (unless,
of course, that hap-
pens to be the target population , which, typically, it is not).
Health professionals working on chronic disease prevention
and health promo-
tion therefore span a wide fi eld. In a looser sense, many
professionals not generally
seen as concerned with health could be included too, such as
teachers, architects,
town planners , or spiritual leaders. Each has perspectives
that can be highly infl uen-
tial, but each is inherently limited in scope because chronic
conditions result from
complex interplay of different factors. This raises another key
ethical issue involv-
ing how to determine the optimal mix of strategic approaches,
bearing in mind the
relative strengths and weaknesses.
Further, just as users and payers of health care should have a
keen interest in hav-
ing systematic studies and evaluations done to determine which
18. of several drugs
aimed at reducing, for example, severe headache, is most effi
cacious (and cost
effective), we should be interested in the evidence base for
possible benefi ts and
harms of different interventions being implemented by health
professionals con-
cerned with chronic conditions. Yet, in an almost tautologic
approach, health profes-
sionals often assume any preventive method will be good
because its aim is
prevention. But several strategies could be aimed at the same
problem. Given that
budgets are generally limited, it can be useful to determine
which intervention is
most effective and, for example, how its relative effectiveness
and cost compare
with its intrusion into peoples’ lives. Such comparisons can
help achieve value for
money, even if the complex interplay of agents complicate this
process.
5.4 Governments (At Different Levels)
Chronic disease prevention and health promotion policies
often face criticism for
promoting a “ nanny state .” This means that although
government may legitimately
use taxes and other measures to create health-conducive
infrastructure that pre-
vents chronic disease such as clean water supplies, sanitation
services, or clean air
acts, it should otherwise stay out of people’s lives, and, in
particular, refrain from
telling citizens how to live their life (Childress et al. 2002 ;
Gostin 2010 ; Dawson
19. H. Schmidt
145
and Verweij 2007 ). Many good reasons support this viewpoint.
Still, many vari-
ables related to chronic diseases are linked to legitimizing
governments in the fi rst
place.
For example, consider the U.S. Declaration of
Independence. It declares that
“all men are created equal; that they are endowed by their
Creator with certain
unalienable Rights; and that among these are Life, Liberty ,
and the pursuit of
Happiness.” Numerous countries express similar sentiments in
legal frameworks
and charge states with providing environments that enable
conditions for a good
life, and prevent harm . Moreover, building on the United
Nations’ (U.N.)
International Covenant on Economic , Social and Cultural
Rights of 1966 and
clarifying General Comment 14 by the U.N.’s Committee on
Economic, Social
and Cultural Rights, several countries have incorporated the
right to health in their
constitutions (WHO 2013 ). Yet, not all people live equally
long, nor are they
equally happy (in a nontrivial sense). For example, life
expectancy differs widely,
not just between countries at different levels of development,
20. but also within
countries, and sometimes with differences of almost 30 years
across just 10 miles
(see the data on two areas in Glasgow, Scotland, located near
one another,
Fig. 5.3 ). Chronic diseases are a major contributor to this
variation.
Going back to the focus on personal responsibility , one
might argue this variation
in life expectancy is due to some people simply not wanting
to be healthy or living
long. But this is clearly myopic. Government planning at
different levels has
immense impact on both the prevalence and prevention of
chronic diseases. It is
sometimes argued that the best prevention is to instill in
people the desire to live
long and healthily (Rosenbrock 2013 ). For some, this might
entail a state- guaranteed
minimum income (irrespective of whether one works), since
economic livelihood is
Fig. 5.3 Male life expectancy, between- and within-country
inequities, selected countries (Figure
is adapted from World Health Organization ( 2008 ))
5 Chronic Disease Prevention and Health Promotion
146
of course a major factor in how one views one’s own future.
While a positive impact
21. of such policies on the incidence of chronic disease and
mortality would certainly
be plausible, there is a wide range of less radical and
politically more feasible
options in the menu of different levels of government action.
These include town
planning, zoning laws , school and university meal plans,
and, of paramount impor-
tance, regulation of industry where markets fail. These and
other interventions can
only be implemented by governments. An important part of
chronic disease preven-
tion and health promotion is to monitor where differences in
morbidity and mortal-
ity are such that government action is warranted, and to impress
on elected offi cials
their responsibility in creating appropriate environments.
The monolithic notion of “the” government is, of course, an
overly simplistic
one. Key personnel in health departments may well wish to limit
the size of, for
example, soft drinks. Or they may wish to standardize ways in
which nutritional
content is shown on food packaging. Such measures would
enable more informed
consumer choice, and, more indirectly, incentivize producers
to reconsider
whether food composition can be optimized for health impact,
given the second-
ary “showcasing” effect of labeling. 2 But their colleagues in
trade or industry, as
well as in the treasury, may point out the risk of tax shortfalls
that could result
from lower consumption. Or they may worry about pushback
from lobbyists in
22. the corporate sector who fear losing profi ts for their clients .
Politicians may often
be more concerned with their short-term re-election prospects
than with making
substantial (or even just incremental) longer-term progress on
chronic disease
prevention. These confl icting perspectives within government
are inevitable . But
only government can determine the playing fi eld and ground
rules for industries
producing, selling and marketing food, drink, tobacco , and
other products contrib-
uting to unhealthy behavior. In liberal economies that,
typically, pursue a hands-
off approach toward regulating markets, the central ethical
challenge then is to
decide at which points markets are considered to have failed,
other options of
market regulations are unfeasible, and government action is
warranted, despite
possible drawbacks.
A second closely related question is what intervention to
pursue once the need
for action has been identifi ed. Figure 5.4 shows the
Intervention Ladder published
in a report by the Nuffi eld Council on Bioethics ( 2007 ) on
public health ethics. The
model suggests that governments have a range of different
options at their disposal
that become increasingly intrusive or paternalistic the higher
one moves up the lad-
der. At the same time, each rung up the ladder requires more
robust justifi cation and
evidence , although the report points out the bottom rung,
“doing nothing or simply
23. monitoring,” also requires justifi cation.
2 For example, it has been shown that large U.S. chain
restaurants changed menus in anticipation
of a legal mandate requiring public calorie posting, resulting in
a 12 % reduction in calories (or
about 56 fewer calories per item, see Bleich et al. 2015 ).
H. Schmidt
147
5.5 Corporate Entities
In the United States , the Institute of Medicine ( 1988 ) defi
nes public health as “what
we, as a society, do collectively to assure the conditions in
which people can be
healthy.” In the United Kingdom , the Faculty of Public Health
( 2010 ) of the Royal
Colleges of Physicians suggests that public health is the
“science and art of prevent-
ing disease , prolonging life, and promoting health through
organized efforts of soci-
ety.” These, and other conceptualizations, emphasize the
collective nature of public
health work (Verweij and Dawson 2007 ). Companies that
facilitate consumer access
to tobacco or to healthy and unhealthy food and drink are part
of society and con-
tribute via goods, services, and employment opportunities. In
return, they often
receive generous tax breaks. Company operations benefi t
further from diverse fi nan-
24. cial arrangements and infrastructures put in place by
governments to ensure stability
• Eliminate choice: Prohibit substances such as transfats.
Remove obese children
from their home.
• Restrict choice: Ban unhealthy foods from shops or
restaurants. Add fluoride to water.
• Guide choice through disincentives: Tax cigarettes.
Discourage the use of cars
in inner cities through charging schemes or by limiting parking
spaces.
• Guide choice through incentives: Give tax breaks to
commuters.
• Guide choice by changing the default policy: In restaurants,
instead of
providing fewer health options and including fries as a standard
side dish (with
healthier options available) make healthy options standard menu
fare (with fries
optional). Regulate salt levels of fast food meals because
consumers can add salt
afterwards.
• Enable choice: Create tax-funded smoking cessation programs,
build cycle lanes,
25. or provide free fruit in schools.
• Provide information: Implement campaigns to encourage
people to walk more
or to eat certain amounts of fruit and vegetables daily.
• Do nothing or simply monitor the current situation.
In preventing chronic diseases and promoting health,
governments have a range of
policy options differing in justification, evidence requirements,
and extent of
intrusion.
Fig. 5.4 The intervention ladder (Adapted from Nuffi eld
Council on Bioethics ( 2007 ))
5 Chronic Disease Prevention and Health Promotion
148
of civic and economic life, since both are essential to how
markets function. It is
therefore reasonable to ascribe some responsibilities for public
health to companies.
In many instances, this is achieved through voluntary
corporate social commit-
ments, such as charters or formal partnerships with charitable or
community orga-
26. nizations. Increasingly, companies view their own ethical
actions as an attractive
side of their branding, especially in countries where
consumers’ awareness is high.
Although many companies generate profi ts through healthful
products, many
others benefi t from bringing products to market that will likely
cause harm . Product
demand is rarely a function of basic human needs but, rather, is
defi ned by social
and cultural norms . These norms are often fueled—if not
generated—by aggressive
marketing to adults and children . The basic tension regarding
the role of companies
in relation to public health is their prima facie obligation to
contribute to population
health , while also maximizing owners or shareholders’ profi
ts. Public health would
be promoted by measures such as providing honest nutritional
information and
other content of products; avoiding claims that are misleading
(as is sometimes the
case with vitamins, supplements, or some diagnostic tests); not
denying or under-
playing potential harm (as with so-called alcopops, which are
high-alcohol drinks
made to look like soft drinks); or not exploiting the “pester
power ” of children ,
particularly by marketing products to them and confusing the
boundary between
giving information and advertising . But realizing these
aspirations typically curbs
consumption and therefore reduces market shares and profi ts.
Companies therefore prefer as little regulation as possible
27. and favor information-
based over price-based interventions or more intrusive options
(Fig. 5.4 ). In all
high-income countries, company and government offi cials
liaise to negotiate con-
sumer protection policies , insofar as political and
consumer pressure creates
demand. These negotiations often reveal the limitations of
corporate social respon-
sibility , as perhaps illustrated most clearly by the tobacco
industry. For decades, the
industry pursued the strategy that there was no hard evidence
that tobacco was
harmful to health. When this strategy became too absurd to
sustain, and, in particu-
lar, when the evidence of the harmful effects of secondary
smoke became over-
whelming, the industry caved in and agreed to implement a
series of consumer
protection measures in most developed countries (Brandt 2007
). However, in many
instances, this tug-of-war was repeated in other countries,
despite a range of robust
provisions in WHO’s Framework Convention on Tobacco
Control ( 2003 ), the only
supranational hard law instrument on a major risk factor for
chronic conditions that
is legally binding in more than 170 countries. From a narrow
business perspective,
this behavior is entirely rational. But from an ethical viewpoint,
it is extremely ques-
tionable. For example, it has been accepted in the United States
and Europe that it
is not appropriate to glorify tobacco on billboards, to give
cigarettes away for free
in promotions at rock concerts geared towards young people, or
28. to sell them indi-
vidually, then why should these and other practices be
commonplace in many low-
income countries, especially in Africa (Action on Smoking
and Health 2007 )? The
obscene tenfold global increase in deaths attributable to
tobacco in the twenty-fi rst
century has already been noted. What makes this prospect all
the more appalling is
the industry’s refusal to take seriously the standards it agreed
to uphold in high-
H. Schmidt
149
income countries. For if these standards were upheld, history
would not repeat itself
with such horrifi c consequences.
5.6 Case Studies
In the following fi ve cases, the reader is put in the position of
a public health prac-
titioner to illustrate how key ethical issues can arise in the
prevention of chronic
diseases and health promotion. The cases highlight several real -
world, practical
constraints : limited budgets; insuffi cient evidence for how
interventions will work
in structurally different settings; organizational constraints,
particularly from spe-
cifi c formats for decision making; and clashes of perspectives
and worldviews.
29. Three cases concern children , an especially vulnerable
population (Verweij and
Dawson 2011 ). The cases ask whether the parents alone can
make sound health
decisions for their children, and if not, what interventions
would be acceptable to
reach the parents. The interventions range from chemical and
behavioral to social
ones, and central to each are ethical questions around their
justifi cation (because of
competing interests) and oftentimes unclear evidence. Several
cases touch on
whether or not to engage the public in decision making—and if
so, how? Public
engagement is an increasingly popular approach being applied
broadly to health
policy . Yet, it is not always clear who should be involved in
which decision-making
processes and on what grounds (Kreis and Schmidt 2013 ).
Mah et al. provide an intriguing scenario in which a municipal
public health
department needs to decide whether to accept increased
contributions to a youth
after-school program from a local fast food-chain in exchange
for mentioning the
chain’s name as part of the (renamed) program. The background
section describes
how food and beverages are marketed to children and notes
that globally, self-
regulation models are the most common approach. This case
combines real and
perceived confl icts of interests for the company and for
notoriously cash-strapped
public health workers. Woven into the case is the media’s role.
The discussion ques-
30. tions invite analyses from the vantage points of different
stakeholders and address
ways to modify the base scenario, adding layers of complexity.
Blacksher’s case focuses on obesity prevention , media
campaigns , and stigma.
She describes the human and fi nancial toll of obesity
worldwide, focusing on chil-
dren as an especially vulnerable group. She also presents a
range of different policy
options to address childhood obesity before charging the reader,
acting as a state
commissioner for health , to recommend a statewide obesity
policy for a dispropor-
tionately poor and vulnerable population . The process for
reaching consensus on
this policy recommendation is common. A task force of a dozen
members is
appointed, half the seats are reserved for state legislator
appointees, and half
reserved for public health professionals and community
representatives. Due partly
to their different background and priorities, the task force
disagrees about how
intrusive the policy should be. Members settle, however, on a
statewide media cam-
paign aimed at changing social norms . Still, how hard-
hitting should the campaign
5 Chronic Disease Prevention and Health Promotion
150
be? In the discussion questions, readers may consider, among
31. other things, the evi-
dence needed to justify different campaign types and if other
stakeholders should
(or need not) be included in the decision-making process to
confer legitimacy.
The case by Goldberg and Novick focuses on an intervention
program in which
task force members grapple with whether the use of stigma
might be acceptable
under certain circumstances. The authors describe empirical
research fi ndings and
conceptual arguments that suggest stigma is always correlated
with negative health
outcomes —especially in otherwise disadvantaged populations
, and certainly in the
case of obesity . They describe how stigmatizing approaches
are based on certain
conceptions of personal responsibility that fail to consider the
broad underlying
structural determinants of obesity. Then the case shifts focus to
another situation
often encountered in public health practice: applicability of
evidence base in mul-
tiple settings. Here, a program intended to empower resi dents to
take control of their
weight through meal planning, physical activity, and behavioral
modifi cation proves
effective in controlled studies. The director of the county health
department,
attracted to the program on grounds of potential cost
effectiveness , readily embraces
the program. Later, however, during a program meeting, one of
the department’s
public health nurses expresses concern about an overly strong
focus on personal
32. responsibility , which she feels makes the program unfair.
Based on her knowledge
of the target population , she also feels the program will be
rejected . Could the
program nonetheless be effective? And how might risks of
stigma be minimized?
These and related issues form part of the questions section.
Whereas the fi rst three cases are set in the United States , the
case by Aspradaki
et al. takes us to Greece and concerns issues raised by water fl
uoridation. The dis-
ease burden attributable to preventable tooth decay is laid out
along with the risks of
using fl uoride . Oral disease is on the rise in low - and
middle-income countries , with
poorer populations disproportionately affected. The authors
describe water fl uorida-
tion in different countries before suggesting that the primary
ethical tension sur-
rounding water fl uoridation arises between the concepts of
autonomy and
paternalism . The case description puts the reader in the
position of Greece’s central
oral health director providing a consult to the head of public
health programs in the
health ministry. Negotiations on a national strategy have been
held up by political
and organizational digressions and by public skepticism. Still,
the health ministry
wants to go ahead and put in place a countrywide fl uoridation
program. Your task is
to identify which stakeholders should be involved, how the
different elements of
empirical data and ethical values should be considered, and
what role economic
33. pressures might play in the decision making.
The case by Aleksandrova-Yankulovsak is about banning
smoking in public
places in Bulgaria . Almost half of the men and a third of the
women in Bulgaria are
smokers. The case provides context to smoking in Europe and
nearby regions before
summarizing the regulatory framework that prompted Bulgaria
to consider the ban.
The political process, threatened by business interests and
strife within government
departments, is also addressed. The case then poses the question
if you, as director of
the regional health inspectorate, can guarantee implementation
of the new law . Other
questions invite discussion on whether the law is the right tool
to achieve lower
H. Schmidt
151
smoking rates , in principle , and how the public might view
temporary legal provi-
sions that could be repealed if political support dwindles. A
further central point is
how or whether economic costs can ever be set against cost in
human welfare.
The cases illustrate but a fraction of the ethical issues that
arise in chronic disease
prevention and health promotion. Many cases will present
differently depending on
34. the country and its culture, infrastructure, health care system,
and legal and political
system. Similarly, this introduction is far from exhaustive. Yet,
when combined, the
cases and introduction introduce many central ethical issues that
arise in global
public health . Analyzing the ethical issues that featured
centrally in justifying poli-
cies (or in the refusal of policy makers or other actors to
change existing policies)
will deepen the reader’s engagement and refl ection and,
ideally, contribute to better
policy and practice in the future.
Acknowledgements I am grateful to Anne Barnhill for
helpful comments on an earlier version
of this introduction.
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5.7 Case 1: Municipal Action on Food and Beverage
Marketing to Youth
Catherine L. Mah
Faculty of Medicine
Memorial University
St. John’s , NL , Canada
e-mail: [email protected]
Brian Cook
Toronto Food Strategy, Toronto Public Health
Toronto , ON , Canada
Sylvia Hoang
Social and Epidemiological Research Department
42. Centre for Addiction and Mental Health
Toronto , ON , Canada
Emily Taylor
Dalla Lana School of Public Health
University of Toronto
Toronto , ON , Canada
This case is presented for instructional purposes only.
The ideas and opinions
expressed are the authors ’ own. The case is not meant to refl
ect the offi cial position ,
5 Chronic Disease Prevention and Health Promotion
http://www.who.int/social_determinants/thecommission/finalrep
ort/en/index.html
http://www.who.int/social_determinants/thecommission/finalrep
ort/en/index.html
http://www.who.int/mediacentre/factsheets/fs323/en/
http://www.who.int/mediacentre/factsheets/fs323/en/
154
views , or policies of the editors , the editors ’ host
institutions , or the authors ’ host
institutions .
5.7.1 Background
Children are exposed to a greater intensity and frequency of
marketing than ever
before. Evidence has demonstrated that marketing of food and
beverages to children
contributes adversely to health, affecting food knowledge,
43. attitudes, dietary habits,
consumption practices, and health status. Marketing to children
has always raised
concerns. But recently, numerous nongovernmental and
international organizations
and all levels of government have expressed their concern
about food and beverage
marketing and advertising to children as a public health issue.
Often used interchangeably with “advertising,” the term
“marketing,” actually
encompasses a broader range of issues. The World Health
Organization (WHO)
( 2010 ) defi nes marketing as “any form of commercial
communication or message
that is designed to, or has the effect of, increasing the
recognition, appeal and/or
consumption of particular products and services. It comprises
anything that acts to
advertise or otherwise promote a product or service.”
Two large-scale global systematic reviews of evidence in the
last decade have
concluded that food and beverage marketing substantially
affects young people and
is associated with adverse health outcomes . In 2003, the U.K.
Food Standards
Agency commissioned a systematic review of the infl uence of
food promotion on
children’s food-related knowledge, preferences, and behaviors
(Hastings et al.
2003 ). WHO updated the report in 2007 and 2009 (Hastings et
al. 2007 ; Cairns et al.
2009 ). In 2006, the U.S. Institute of Medicine conducted a
systematic review of the
infl uences of food and beverage marketing on the diet and diet-
44. related health of
children and youth (McGinnis et al. 2006 ). Key fi ndings
from these reports follow:
• Food and beverages developed for and advertised to young
people are predomi-
nantly calorie dense and nutrient poor;
• Marketing infl uences children’s food and beverage
preferences , purchase
requests, and short-term consumption, even among young
children (ages
2–5 years); and
• There is strong evidence that child and youth exposure to
television advertising
is signifi cantly correlated with poor health status , although
suffi cient evidence of
a causal link with obesity is not yet available.
The authors of the 2009 WHO report suggest that existing
research “almost cer-
tainly underestimates the infl uence of food promotion” and that
more research is
needed, especially for newer forms of media (Cairns et al. 2009
).
As part of its global strategy for the prevention and control
of noncommunicable
diseases (WHO 2004 ), WHO subsequently endorsed policy
recommendations for
governments to take action on food and beverage marketing
to children ( 2010 ,
H. Schmidt
45. 155
2012 ). The recommendations emphasize governments’ key role
in developing poli-
cies to protect the public interest, including leadership roles in
managing intersec-
toral processes and negotiating stakeholder rights and
responsibilities.
The scope of existing policy interventions that address food
advertising to chil-
dren includes statutory regulation (i.e., general restrictions
or outright prohibitions)
and industry self-regulatory codes. Globally, industry self-
regulatory approaches
tend to be the most common approach.
Many organizations promote the adoption of comprehensive
public policy inter-
ventions , with the scope of these interventions ranging from
total ad bans (all com-
mercial advertising) to food ad bans or junk food ad bans (WHO
2012 ).
Other organizations suggest stepwise approaches that target
particular expo-
sures, products, ages, or specifi c forms of marketing or media.
For example, such
approaches could include limiting marketing in venues such as
schools , restricting
junk food , protecting children younger than a certain age,
defi ning certain television
broadcasts as children’s programs, or restricting promotions in
television broadcasts
46. before 10 pm, respectively (WHO 2012 ).
In recent years, many food and beverage companies, working
with industry asso-
ciations, have issued voluntary pledges to alter marketing
practices toward children.
For example, such pledges typically include criteria for the
nutritional quality of
foods advertised to children, limitations on the use of licensed
characters, and mar-
keting in schools. However, critics argue that these types of
voluntary changes are
not suffi cient to reduce the risks of food marketing to
children in a substantive way.
Despite this array of interventions, the absence of widespread
agreement on the
most appropriate form of collective action has led many policy
makers to default to
inaction.
5.7.2 Case Description
You direct the Healthy Public Policy program for a large
municipal public health
department that recently has come under fi re in a newspaper
exposé about contribu-
tions from fast food companies to after-school programs for
youth that the city
government runs. The exposé highlighted the contributions of
Big Boss Burger, a
local fast food hamburger chain with 12 locations across the
city. Big Boss Burger
donates cooking equipment to the city’s high-priority, after-
school cooking program
for 9- to 11-year-olds. Although the program is well-liked by
47. youth, it is regularly
threatened by funding cuts. The chain has recently offered to
scale-up its annual
cash donation to cover all food and equipment costs in
exchange for renaming the
program “The Big Boss Burger Community Kitchen” and for
placing the chain’s
logo on all signage and promotional materials.
The highly successful Big Boss Burger chain is owned by a
beloved, self-made
restaurateur who has spent his entire career in the local food
industry. Considered a
colorful local personality, he frequently sends Twitter updates
that refl ect his over-
5 Chronic Disease Prevention and Health Promotion
156
the- top advertising style. One tweet, for example, offered a
free sample of the
chain’s “quadruple bypass” burger to anyone who visited one of
the chain’s loca-
tions within the hour.
Media spokespersons for the mayor, meanwhile, have reiterated
the community
benefi ts of cultivating positive partnerships with local
businesses. They note that only
registered public health nutrition staff run the city’s cooking
programs, while insisting
that Big Boss Burger has no infl uence whatsoever on city
policies or youth curricula.
48. The media furor nevertheless has prompted city offi cials to
explore developing a
sponsorship policy for municipal child and youth programs.
The Medical Health
Offi cer has asked you to prepare a briefi ng note outlining the
key public health con-
siderations that such a sponsorship policy needs to address.
You face a dilemma . On the one hand, several years ago your
Healthy Public
Policy team launched a study of the impact of food and
beverage advertising on
children . Last year’s update on the study to the Board of
Health included a recom-
mendation that city-operated venues and programs avoid
commercial advertising of
food and beverages targeting children younger than 13 years of
age. Thus far, the
recommendation has not led to any formal policy changes.
Municipal employees
partly attribute this inaction to the reluctance of local
authorities to act when there
are no state or national policies that govern sponsorship or
marketing restrictions.
On the other hand, the fi nancially strapped city relies on
engagement with the
local business community to fund many city-run programs,
including health educa-
tion activities. It is also well-known that the owner of Big Boss
Burger grew up in a
local low- income community and frequently volunteers his
time at events in his
former neighborhood.
49. 5.7.3 Discussion Questions
1. What key points will you emphasize in your briefi ng
note? How will scientifi c
information from past public health reports and decisions infl
uence your
response? How should ethical considerations infl uence your
briefi ng note?
2. What population groups are you most concerned about
with regard to the spon-
sorship policy ? What if the cooking program sponsored by
Big Boss Burger was
for 14- to 16-year-olds instead of 9- to 11-year-olds? For
adults? For children in
a high-income neighborhood?
3. Does corporate sponsorship constitute food promotion?
What benefi ts to the
municipality might be derived from Big Boss Burger’s
contributions (for exam-
ple, local economic benefi ts or having increased public
attention and private-
sector support of priority neighborhoods)? How should the
public health
department weigh these benefi ts against population health
benefi ts and harm s?
Consider your response if Big Boss Burger
(a) Had offered its support without the naming rights request;
(b) Had instead offered a cash donation to a parents’
association supporting the
program;
H. Schmidt
50. 157
(c) Was an organic, vegan comfort food restaurant; or
(d) Was a large, multinational fast food corporation.
4. How will public opinion inform your briefi ng note? How
will you handle the
situation given that Big Boss Burger is a highly popular fast
food chain and that
the owner is a local public personality?
5. What are (and should be) the roles and responsibilities
for various city depart-
ments in defi ning the sponsorship policy ? Consider, for
example, city depart-
ments responsible for public health, parks and recreation,
municipal licensing,
social services, and economic development .
6. Let’s imagine that you are a parent of two girls, ages 6
and 9 years. In an ideal
world, how much food and beverage marketing do you think
they should be
exposed to? How does your perspective as a parent ente r
into your professional
decisions as director of the Healthy Public Policy program?
How about your
perspective as a voting citizen or city resident?
References
Cairns, G., K. Angus, and G. Hastings. 2009. The extent,
nature and effects of food promotion to
51. children: A review of the evidence to December 2008. Geneva:
World Health Organization.
http://whqlibdoc.who.int/publications/2009/9789241598835_eng
.pdf . Accessed 29 May 2013.
Hastings, G., M. Stead, L. McDermott, et al. 2003. Review of
research on the effects of food promo-
tion to children: Final report prepared for the food standards
agency. Glasgow: Centre for
Social Marketing.
http://tna.europarchive.org/20110116113217/http:/www.food.go
v.uk/multi-
media/pdfs/foodpromotiontochildren1.pdf.Accessed 29 May
2013.
Hastings, G., L. McDermott, K. Angus, M. Stead, and S.
Thomson. 2007. The extent, nature and
effects of food promotion to children: A review of the evi dence.
Technical paper prepared for
the World Health Organization. Geneva: World Health
Organization. http://whqlibdoc.who.int/
publications/2007/9789241595247_eng.pdf . Accessed 29 May
2013.
McGinnis, J.M., J.A. Gootman, and V.I. Kraak (eds.). 2006.
Food marketing to children and youth:
Threat or opportunity? Committee on Food Marketing and the
Diets of Children and Youth,
Institute of Medicine of the National Academies. Washington,
DC: National Academies Press.
World Health Organization (WHO). 2004. Global strategy on
diet, physical activity and health.
Geneva: World Health Organization.
http://www.who.int/dietphysicalactivity/strategy/
52. eb11344/strategy_english_web.pdf . Accessed 29 May 2013.
World Health Organization (WHO). 2010. Set of
recommendations on the marketing of foods and
nonalcoholic beverages to children. Geneva: World Health
Organization. http://whqlibdoc.
who.int/publications/2010/9789241500210_eng.pdf .
Accessed 29 May 2013.
World Health Organization (WHO). 2012. A framework for
implementing the set of recommenda-
tions on the marketing of foods and non-alcoholic beverages to
children. Geneva: World Health
Organization.
http://www.who.int/entity/dietphysicalactivity/MarketingFrame
work2012.pdf .
Accessed 29 May 2013.
5 Chronic Disease Prevention and Health Promotion
http://whqlibdoc.who.int/publications/2009/9789241598835_eng
.pdf
http://tna.europarchive.org/20110116113217/http:/www.food.go
v.uk/multimedia/pdfs/foodpromotiontochildren1.pdf.Acces sed
http://tna.europarchive.org/20110116113217/http:/www.food.go
v.uk/multimedia/pdfs/foodpromotiontochildren1.pdf.Accessed
http://whqlibdoc.who.int/publications/2007/9789241595247_eng
.pdf
http://whqlibdoc.who.int/publications/2007/9789241595247_eng
.pdf
http://www.who.int/dietphysicalactivity/strategy/eb11344/strate
gy_english_web.pdf
http://www.who.int/dietphysicalactivity/strategy/eb11344/strate
gy_english_web.pdf
http://whqlibdoc.who.int/publications/2010/9789241500210_eng
.pdf
53. http://whqlibdoc.who.int/publications/2010/9789241500210_eng
.pdf
http://www.who.int/entity/dietphysicalactivity/MarketingFrame
work2012.pdf
158
5.8 Case 2: Obesity Prevention in Children : Media
Campaigns , Stigma, and Ethics
Erika Blacksher
Department of Bioethics and Humanities
University of Washington
Seattle , WA , USA
e-mail: [email protected]
This case is presented for instructional purposes only. The
ideas and opinions
expressed are the author ’ s own. The case is not meant to refl
ect the offi cial position ,
views , or policies of the editors , the editors ’ host
institutions , or the author ’ s host
institution .
5.8.1 Background
Worldwide obesity has doubled since 1980 and kills some 2.8
million adults each
year (World Health Organization [WHO] 2012 ). Childhood
obesity also has
increased at alarming rates with some 42 million children
estimated to be over-
weight (WHO 2013 ). Among Organisation for Economic
Cooperation and
Development (OECD) countries, the United States has the
highest rate of obesity
54. (OECD 2012 ). More than 35 % of adults and almost 17 % of
children are obese
(Ogden et al. 2012 ), with especially high rates among poor and
minority children
(Centers for Disease Control and Prevention [CDC] 2012 ).
Childhood obesity has serious short- and long-term health
consequences. Obese
children are more likely to have risk factors for
cardiovascular disease, including
high cholesterol and blood pressure; type 2 diabetes; skeletal
problems; sleep apnea;
and mental health issues, such as low self-esteem and
depression (CDC 2012 ; Reilly
et al. 2003 ). Children now account for half of all new cases
of type 2 diabetes.
Obese children are also subject to systema tic discrimination
(Strauss 2002 ). More
than 50 % of overweight children become obese adults who
experience elevated
health risks for heart disease, stroke, diabetes, osteoporosis,
lower-body disability,
some types of cancer, and premature mortality (Freedman 2011
; CDC 2012 ).
The burdens of obesity are also economic. Rising health care
costs are mostly
driven by obesity-related costs . Estimates indicate that in
2008 some 10 % of medi-
cal spending in the United States was related to obesity,
amounting to as much as
$147 billion (Finkelstein et al. 2009 ). Experts estimate
obesity-related costs will
account for 21 % of medical spending by 2018 if obesity rates
continue to rise
(United Health Foundation 2009 ).
55. As the human and fi nancial costs of obesity have
become better recognized, gov-
ernment offi cials and public health leaders increasingly have
called for strong
action. Comprehensive approaches that act on environmental
and social determi-
H. Schmidt
159
nants of food choice and activity level are widely
recommended (OECD 2012 ). The
complexity of such an approach is refl ected in the following
recommended policies
and strategies: taxing unhealthy foods and beverages, such as
soda and snack food,
to make them cost prohibitive; providing agricultural subsidies
to lower the cost of
healthy foods, such as fresh produce and whole grains; setting
standards to lower
sodium levels and prohibit the use of trans fatty acids in food
products; banning
unhealthy foods from public schools and child care facilities;
restricting or banning
the advertising of unhealthy foods to children ; posting
calorie counts on restaurant
and take-out menus; using “counter-advertising” to show the
harmful effects of
unhealthy foods; redesigning communities and streets to
incorporate parks,
sidewalks, and bike paths; and reducing sedentary behavior by
limiting time view-
56. ing television and playing computer games (Frieden et al. 2010
; Butland et al.
2007 ).
Children’s status as developing agents further complicates
childhood obesity
prevention . Parents have primary responsibility for rearing
children and consider-
able discretion over cultural and lifestyle matters, includi ng
many daily decisions
that directly affect a child’s food and activity-related
environments and behaviors
(Blacksher 2008 ). Some measures would likely confer benefi t
regardless of parental
behavior (e.g., banning food advertising to children or removing
trans fats from
packaged foods). But others will have their intended effect only
if parents make
certain choices, some of which will require that they change
their health-related
habits.
Many preventive measures will be controversial because they
involve govern-
ment action and seek to shape personal choice . Perhaps the
least controversial of the
measures enable healthier choices by providing people with
information and mak-
ing healthy options more available and affordable; however,
many are more coer-
cive, ranging from those that eliminate and restrict choice to
those that guide choice
through disincentives and default policies ( Nuffi eld
Council on Bioethics 2007 ).
Intervening in voluntary choices where effects impose no
harm to others constitutes
57. strong paternalism and is diffi cult though not impossible to
justify (Childress et al.
2002 ). However, society may justifi ably intervene to prohibit
behaviors that expose
others to serious harms , and this “ harm principle ” has been
appealed to as the basis
for removing children from homes where parental practices
are judged to contribute
to severe childhood obesity and attendant comorbidities
(Murtagh and Ludwig
2011 ). Removing a child from the home poses other potential
harms , further com-
plicating the ethical dilemma (Black and Elliott 2011 ).
These ethical considerations
in combination with the diffi culty of changing health habits
makes obesity preven-
tion one of the more challenging public health priorities of the
twenty-fi rst
century.
5 Chronic Disease Prevention and Health Promotion
160
5.8.2 Case Description
Your state is the poorest in the nation with high rates of
childhood poverty, obesity ,
and diabetes . Located in the southeastern part of the United
States in what is known
as the “stroke belt,” adults disproportionately suffer from stroke
and its risk fac-
tors—hypertension, high cholesterol, diabetes, and obesity. As
the state’s new com-
58. missioner of health, the governor has tasked you with making
obesity prevention a
public health priority. The governor is concerned about public
health and rising
health care costs . More than 50 % of the state’s children
and some 20 % of adults
are enrolled in Medicaid (a federal-state program that
provides health care services
for low-income Americans), making it the largest item in the
state budget.
The governor has requested that you convene and chair a
12-member task force
to make recommendations for a statewide obesity prevention
strategy. Six seats are
reserved for state legislator appointees because the
recommendations will need
political support to be implemented. The other seats are
reserved for public health,
health care, and community representatives. For several months,
task force mem-
bers debated measures that eliminate or restrict adult choice
through government
action , such as taxes and bans on unhealthy foods and drinks.
Those who favored
such measures argued they would be the most effective, citing
the success of tobacco
taxes and smoking bans in reducing smoking , and could be
justifi ed on grounds that
obesity-related costs constitute an economic harm to others
(Pearson and Lieber
2009 ). Yet, many task force members, particularly elected
representatives, found
such measures objectionable forms of government intrusion into
adult choices.
59. Task force members did, however, agree to tackle obesity
prevention in children
on grounds that the state has a role in protecting them. To that
end, they endorsed
measures to improve school lunches and to remove vending
machines that sell soda
and other sugary beverages from public school grounds. Task
force members also
wanted to invest in a statewide media campaign about the
causes and harms of
childhood obesity because they believed it would raise
awareness and promote
informed choices . They also thought a media campaign would
help to change social
norms , which they deemed essential to long-term change in
their state, where fried
and fatty foods are part of the cultural heritage.
Task force members cannot, however, agree on the orientation
of such a cam-
paign. Some favor an approach used by a nearby state that has
attracted attention for
its graphic depiction of obese and unhappy children
accompanied by hard-hitting
messages , such as “It’s hard to be a little girl if you’re not.”
Opponents believe the
campaign blames the victims and further stigmatizes obese
children . They propose
instead an approach that highlights environmental barriers to
healthy choices and
depicts unhealthy food as the culprit, not those who consume it.
But proponents of
the more hard-hitting approach say it is honest about the facts
and highlights the
essential role of parents in regulating children’s behavior. To
support their case, they
60. cite the use of similarly graphic media campaigns in tobacco
cessation efforts and
note that public health efforts have often relied on stigma as a
tool of disease pre-
vention , despite the controversy (Bayer 2008 ; Burris 2008 ).
The task force has for-
mulated a series of questions to take up at the next meeting.
H. Schmidt
161
5.8.3 Discussion Questions
1. What harms are associated with childhood obesity ?
2. Are the harms of obesity and tobacco use analogous? Is
the economic cost of obe-
sity a harm to others in the same way that secondhand smoke
is a harm to others?
3. Do public media campaigns that depict images of obese
children stigmatize
them? What is stigma?
4. Is it ever ethically permissible to use stigmatization as a
tool of disease preven-
tion and health promotion ? If so, in what sort of cases?
Should children ever be
the targets of stigmatization?
5. Do public media campaigns that highlight the role
of parents in regulating chil-
dren’s food and activity-related environments and choices
61. blame the victims?
6. Should the task force consider gathering community
input, particularly from
people who are overweight or obese, about the sorts of
messages they would fi nd
effective in changing their health habits and also fi nd ethically
acceptable? If so,
should children be included in these focus groups? If so, at
what age?
References
Bayer, R. 2008. Stigma and the ethics of public health: Not can
we but should we. Social Science
& Medicine 67(3): 463–472. doi:
10.1016/j.socscimed.2008.03.017 .
Blacksher, E. 2008. Children’s health inequalities: Ethical and
political challenges to seeking
social justice. Hastings Center Report 38(4): 28–35.
Black, W., and R.L. Elliott. 2011. Childhood obesity and child
neglect. Journal of the Medical
Association of Georgia 100(4): 24–25.
Burris, S. 2008. Stigma, ethics, and policy: A commentary on
Bayer’s “Stigma and the ethics of
public health: Not can we but should we”. Social Science &
Medicine 67(3): 473–475.
Butland, B., S. Jebb, P. Kopelman, et al. 2007. Foresight.
Tackling obesities: Future choices.
London: Government Offi ce for Science.
Centers for Disease Control and Prevention (CDC). 2012.
62. Adolescent and school health: Childhood
obesity facts.
http://www.cdc.gov/healthyyouth/obesity/facts.htm . Accessed
11 June 2013.
Childress, J.F., R.R. Faden, R.D. Gaare, et al. 2002. Public
health ethics: Mapping the terrain.
Journal of Law Medicine & Ethics 30(2): 170–178.
Freedman, D.S. 2011. Obesity—United States, 1988–2008.
Morbidity and Mortality Weekly
Report. Surveillance Summaries 60(01): 73–77.
Finkelstein, E.A., J.G. Trogdon, J.W. Cohen, and W. Dietz.
2009. Annual medical spending attrib-
utable to obesity: Payer- and service-specifi c estimates. Health
Affairs 28(5): w822–w831.
Frieden, T.R., W. Dietz, and J. Collins. 2010. Reducing
childhood obesity through policy change:
Acting now to prevent obesity. Health Affairs 29(3): 357–363.
Murtagh, L., and D.S. Ludwig. 2011. State intervention in life-
threatening childhood obesity.
Journal of the Medical Association 306(2): 206–207.
Nuffi eld Council on Bioethics. 2007. Public health: Ethical
issues. http://www.nuffi eldbioethics.
org/public-health . Accessed 11 June 2013.
Organisation for Economic Cooperation and Development
(OECD). 2012. Obesity update 2012.
http://www.oecd.org/health/49716427.pdf . Accessed 11
June 2013.
5 Chronic Disease Prevention and Health Promotion
63. http://dx.doi.org/10.1016/j.socscimed.2008.03.017
http://www.cdc.gov/healthyyouth/obesity/facts.htm
http://www.nuffieldbioethics.org/public-health
http://www.nuffieldbioethics.org/public-health
http://www.oecd.org/health/49716427.pdf
162
Ogden, C.L., M.D. Carroll, B.K. Kit, and K.M. Flegal. 2012.
Prevalence of obesity in the United
States, 2009–2010. National Center for Health Statistics Data
Brief, no. 82. http://www.cdc.
gov/nchs/data/databriefs/db82.pdf . Accessed 11 June 2013.
Pearson, S.D., and S.R. Lieber. 2009. Financial penalties for
the unhealthy? Ethical guidelines for
holding employees responsible for their health. Health Affairs
28(3): 845–852.
Reilly, J.J., E. Methven, Z.C. McDowell, et al. 2003. Health
consequences of obesity. Archives of
Disease in Childhood 88(9): 748–752.
Strauss, R.S. 2002. Childhood obesity and self-esteem.
Pediatrics 105(1): 152–155.
United Health Foundation. 2009. The future costs of obesity:
National and state estimates of the
impact of obesity on direct health care expenses. United Health
Foundation in collaboration
with the American Public Health Association and Partnership
for Prevention. http://www.
nccor.org/downloads/CostofObesityReport-FINAL.pdf .
Accessed 11 June 2013.
64. World Health Organization (WHO). 2012. Obesity and
overweight (Fact Sheet no. 311), updated
March 2013. http://who.int/mediacentre/factsheets/fs311/en/
. Accessed 11 June 2013.
World Health Organization (WHO). 2013. Global strategy on
diet, physical activity and health.
Childhood overweight and obesity.
http://who.int/dietphysicalactivity/childhood/en/ . Accessed
11 June 2013.
5.9 Case 3: Obesity Stigma in Vulnerable and
Marginalized
Groups
Daniel S. Goldberg
Department of Bioethics and Interdisciplinary Studies, Brody
School of Medicine
East Carolina University
Greenville , NC , USA
e-mail: [email protected]
Lloyd Novick
Brody School of Medicine
East Carolina University
Greenville , NC , USA
This case is presented for instructional purposes only. The
ideas and opinions
expressed are the authors ’ own. The case is not meant to refl
ect the offi cial position ,
views , or policies of the editors , the editors ’ host
institutions , or the authors ’ hos t
institutions .
5.9.1 Background
65. For empirical and normative reasons, stigma is an enormous
public health problem
that can have devastating psychosocial impact (Vanable et al.
2006 ; Chapple et al.
2004 ). Moreover, there is evidence that even after controlling
for confounders,
H. Schmidt
http://www.cdc.gov/nchs/data/databriefs/db82.pdf
http://www.cdc.gov/nchs/data/databriefs/db82.pdf
http://www.nccor.org/downloads/CostofObesityReport-
FINAL.pdf
http://www.nccor.org/downloads/CostofObesityReport-
FINAL.pdf
http://who.int/mediacentre/factsheets/fs311/en/
http://who.int/dietphysicalactivity/childhood/en/
163
stigma is robustly correlated with adverse health outcomes
(Vardy et al. 2002 ; Puhl
and Brownell 2003 ). Stigma increases human suffering and
diminishes health, both
of which anchor ethical concerns. However, its ethical defi
ciencies are not solely a
function of its health effects; as Burris notes, “even if [stigma]
had no adverse
effects on health … it may readily be seen as repugnant in a
humane society” (Burris
2002 ; Courtwright 2013 ).
According to Hatzenbuehler et al. ( 2013 ), stigma in a public
health context con-
66. sists of two central components: (1) an in-group marks an out-
group as different on
the basis of some common demographic characteristic, and (2)
the in-group assigns
a negative evaluation to the characteristic. Stigma is therefore
intimately connected
to entrenched social power structures (Link and Phelan 2006 ;
Scambler 2006 ).
Unsurprisingly, while precise estimates are lacking, evidence
suggests that the
burden of such stigma is unequally distributed along the social
gradient , and that
already disadvantaged groups are more likely to experience
more intense levels of
stigma (Scambler 2006 ; Shayne and Kaplan 1991 ). The
prospect of compound dis-
advantage and inequalities renders stigma a critical issue for
public health ethics,
one that strongly implicates concerns of distributive and
social justice (Powers and
Faden 2006 ; Courtwright 2009 ).
Recent data shows that the prevalence of obesity is 35.7 % in
the United States
(Ogden et al. 2012 ) and 12.0 % globally (Stevens et al. 2012
). Tracking these high
estimates, obesity stigma is one of the common and ethically
alarming health stig-
mas (Puhl and Heuer 2009 ; Puhl and Brownell 2003 ). Puhl
and Heuer ( 2010 )
expressly link the commonality of obesity stigma to the
emphasis on personal
responsibility in the United States, which is the subject of an
active debate (Wikler
2002 ). This debate has nineteenth century roots but is ongoing
(Leichter 2003 ) and
67. infl uences public perceptions on whether collective action in
the name of public
health is warranted. Moreover, such perceptions vary with
particular public health
problems. For example, although many advocate for greater
individual responsibil-
ity in wearing seat belts, few contend that such responsibility
eliminates the need for
guardrails and speed limits. The perceived linkages between
obesity and personal
responsibility suggest that approaches to health promotion
emphasizing the latter
run a signifi cant risk of intensifying obesity stigma (Puhl and
Heuer 2010 ). Goldberg
( 2012 ) argues that such risk renders these approaches ethically
suboptimal.
In addition, it is well recognized that background
socioeconomic conditions are
primary components of obesity-creating environments (McLaren
2007 ; Pickett
et al. 2005 ). The fact that socioeconomic conditions have an
immense impact in
determining patterns of obesity among and within
populations suggests reasons for
doubting that public health interventions targeted at
individual lifestyle change will
be particularly effective in countering obesity (MacLean et
al. 2009 ). Indeed, the
evidence obtained from analysis of other major risk factors,
such as smoking ,
strongly suggests a lack of longitudinal effi cacy for such
interventions (Jarvis and
Wardle 2006 ; Ebrahim and Smith 2001 ; Rose 1985 ).
There exists signifi cant debate over the effectiveness of
68. stigmatization in chang-
ing risky health behaviors. Some commentators argue that the
denormalization and
stigmatization of smoking has produced positive public health
consequences given
5 Chronic Disease Prevention and Health Promotion
164
the overall decline in incidence in the United States (Bayer
2008 ; Bell et al. 2010 )
and in parts of Europe (Ritchie et al. 2010 ). One leading
bioethicist even recently
endorsed a kind of “stigmatization lite” as a tool to reduce
obesity (Callahan 2013 ).
Although the evidence for effi cacy of stigma as a means to
enhancing public health
in general remains in dispute, the evidence as to obesity
overwhelmingly suggests
that stigma is more likely to exacerbate obesity than to reduce it
(Puhl et al. 2013 ;
Puhl and Heuer 2010 ).
Finally, there is excellent evidence that interventions that
target individual behav-
ior change have the unfortunate tendency to expand health
inequalities . Capewell
and Graham ( 2010 ) term such interventions “agentic” because
the extent of their
benefi ts depends on the resources the individual agent can
bring to bear. Thus, for
example, even when the least well-off are targeted, smoking
cessation programs
69. disproportionately benefi t the affl uent. The result is that
effective programs target-
ing lifestyle change can unintentionally expand health
inequalities , a fact that raises
signifi cant concerns of justice .
Ultimately, though efforts to counter obesity are critically
needed, it is all too
easy to implement public health interventions that intensify
obesity stigma, expand
health inequalities , and take little account of the role
background social conditions
play in structuring patterns of obesity and limiting health
choices. Efforts to address
obesity must therefore grapple with signifi cant ethical issues
centering primarily on
justice and on health equity .
5.9.2 Case Description
The Brennan County Health Department (BCHD) is considering
a new health pro-
motion program to ameliorate the high and growing rates of
adult obesity in the
county (prevalence and incidence of 38 and 3.5 %). The
program emphasizes the
need to “Take Control” by (1) assessing weight; (2) losing
weight; and (3) prevent-
ing weight gain (Centers for Disease Control and Prevention
2012 ). It highlights the
signifi cance of personal responsibility in countering obesity
and aims to empower
individuals to implement lifestyle change. The program
consists of twice-weekly
meetings facilitated by a nutritionist held over 8 weeks, with
screening performed
70. by a family nurse practitioner. The regimen consists of modules
on meal planning,
physical activity, behavioral modifi cation, and cooking
instruction. The meetings
would occur at 6:30 pm at Brennan County Memorial Hospital.
The hospital is located in the town of Bernsville, which sits in
the northwestern
corner of the county. Brennan County is rural and
geographically large, with a small
population spread across large distances. Multiple bodies of
water traverse the
county. Road quality is uneven. Educational attainment is low,
with only 43 % of
residents having completed some college. Thirty-eight percent
of children in
Brennan County live in poverty, and the violent crime rate per
100,000 people is 605
(the national benchmark is 73). Unemployment is 14.2 %.
Farming is a chief eco-
nomic activity, with several migrant labor camps existing in the
southeastern part of
H. Schmidt
165
the county. In terms of demographics, 40 % of Brennan County
residents are
Caucasian, 35 % are African-American , 14 % are
Hispanic/Latino, 10 % are Native
American, and 1 % is Asian/Asian-American.
The BCHD obesity program is based on reasonably good
71. evidence. Several con-
trolled studies of model programs have demonstrated both
reduction in body weight
and prevention of weight gain. Such effects decreased over
time, but statistically
signifi cant improvements were maintained at 8-month follow-
up. Ongoing studies
are intended to assess effect endurance at 18 and 24 months
postintervention.
At a recent BCHD meeting, Pauline, a public health nurse
employed by the
health department, expressed concern about the implementation
of the program.
Surprised, several attendees ask Pauline why she is hesitant, and
she replies that she
is concerned that the obesity program’s emphasis on personal
responsibility and
lifestyle change might not be received well in a resource-poor
county that serves
multiple vulnerable populations, many of whom have
documented levels of medical
and institutional mistrust. The BCHD director, James, admits
that Pauline’s con-
cerns are legitimate, but he also notes the evidence suggesting
the intervention’s
effi cacy. He argues that such results are so important that they
justify immediate
implementation. James also notes that several county
commissioners have publicly
declared an obesity crisis in Brennan County and have privately
indicated to him
that BCHD is expected to lead a transparent and vigorous
response. In addition,
James points out that the county does not have the funds to
devote to more upstream
72. interventions and they have several staff already trained in
lifestyle change methods,
so that the costs could be low.
Pauline shakes her head and says that while it is critical to
address obesity in
Brennan County, the program ignores the environmental and
background conditions
in which the most at-risk communities in Brennan County live,
work, and play . She
reiterates her concern that the program as it currently stands is
unfair.
5.9.3 Discussion Questions
1. To what extent does the program risk creating or
intensifying obesity stigma
against marginalized and vulnerable groups in Brennan County?
Why does this
matter ethically?
2. Why are the social and economic conditions residents of
Brennan County expe-
rience relevant to an ethical assessment of the obesity program?
3. How does the rural nature of Brennan County infl uence
the ethical analysis of
the program?
4. What concerns related to justice and/or health equity
does the program raise?
5. How should obesity interventions be structured to
minimize risks of stigma?
6. To what extent should public health interventions
intended to counter obesity
73. target upstream social determinants of obesity and obesity-
related diseases?
5 Chronic Disease Prevention and Health Promotion
166
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5.10 Case 4: Water Fluoridation: The Example of Greece
Aikaterini A. Aspradaki
Joint Graduate Programme in Bioethics
University of Crete
Crete , Greece
e-mail: [email protected]
Ioannis Tzoutzas
School of Dentistry
National and Kapodistrian University of Athens
Athens , Greece
Maria Kousis
78. Center for Research and Studies in Humanities, Social
Sciences and Pedagogics
University of Crete
Crete , Greece
Anastas Philalithis
Department of Social Medicine, Faculty of Medicine
University of Crete
Crete , Greece
This case is presented for instructional purposes only.
The ideas and opinions
expressed are the authors ’ own. The case is not meant to refl
ect the offi cial position ,
views , or policies of the editors , the editors ’ host
institutions , or the authors ’ host
institutions .
5 Chronic Disease Prevention and Health Promotion
168
5.10.1 Background
Dental caries is a condition with major public health impact
worldwide. In most
industrialized countries, it affects 60–90 % of school
children and most adults,
whereas in several Asian and Latin American countries, it is
the most prevalent oral
disease (Petersen and Lennon 2004 ). Dental caries signifi
cantly affects individuals
and communities, leading to pain and discomfort,
impairment of oral and general
79. health, and reduced quality of life. It also highly correlates with
health systems,
living conditions, behavioral and environmental factors, and
implementation of
preventive measures (World Health Organization [WHO]
2005 , 2007 ; Shariati et al.
2013 ). In low- and middle-income countries , the prevalence
of oral diseases is on the
rise; and in all countries, the greatest burden of oral diseases
falls on disadvantaged
and poor populations (Petersen 2008 ). Although oral disease
ranks as the fourth most
expensive disease to treat (WHO 2007 ), effective prevention
and health promotion
measures can greatly reduce the cost of dental treatment . As
a result, the WHO has
emphasized the importance of developing global oral health
policies , especially the
implementation of fl uoride programs to prevent dental caries
(WHO 2012 ).
For the past 60 years, fl uoride use has consistently proven to
be one of public
health’s most successful interventions (Clarkson et al. 2000 ).
Used in tablets,
mouthwash, toothpaste, gels or varnishes, fl uoride also may be
added to salt or
drinking water to protect against dental caries (WHO 2011 ).
High fl uoride levels in
drinking water (>10 mg l −1 ), are associated with dental fl
uorosis, a discoloring or
mottling of tooth enamel, while levels below 0.1 mg l −1 are
associated with higher
levels of dental decay (Edmunds and Smedley 1996 ). A level
of about 1 mg l −1 is
associated with lower incidence of dental caries, particularly in
80. children (Fawell
et al. 2006 ). Water fl uoridation adjusts the fl uoride
concentration of a public water
supply to an optimal level to prevent dental caries (WHO 2002
). Countries such as
Australia, Malaysia, Ireland, Spain , the United Kingdom ,
and the United States use
water fl uoridation, delivering fl uoride to about 300 million
persons worldwide
(Clarkson et al. 2000 ).
Despite the demonstrated effectiveness of fl uorides in
preventing dental carries,
public discussions about the effectiveness of water fl uoridation
continue (Awofeso
2012 ; Rugg-Gunn and Do 2012 ). Several publications discuss
the benefi ts and
harms of water fl uoridation (McDonagh et al. 2000 ;
European Commission,
Directorate General for Health and Consumers , Scientifi c
Committee on Health and
Environmental Risks 2011 ; Phillips et al. 2011 ; Community
Preventive Services
Task Force 2013 ). However, a lack of good-quality evidence
on the potential bene-
fi ts and harms has been reported ( Nuffi eld Council on
Bioethics 2007 ). Moreover,
with the advent of genomic techniques in studying oral diseases
, susceptibility to
dental caries has been shown in part to be due to genetic
variations (Eng et al. 2012 ),
increasing in this way the complexity and the multicausality of
dental caries.
Implementing water fl uoridation programs can be controversial
and generate