Tuesday, December 31, 2019

Principles of Taxation in Nigeria - 14253 Words

RGeneral Principles of Taxation Fundamental Principles in Taxation Taxation ï‚ · Taxation is the inherent power of the sovereign, exercised through the legislature, to impose burdens upon subjects and objects within its jurisdiction for the purpose of raising revenues to carry out the legitimate objects of government. ï‚ · It is also defined as the act of levying a tax, i.e. the process or means by which the sovereign, through its law-making body, raises income to defray the necessary expenses of government. It is a method of apportioning the cost of government among those who, in some measure, are privileged to enjoy its benefits and must therefore bear its burdens. Taxes ï‚ ·Ã¢â‚¬ ¦show more content†¦The oil industry is greatly imbued with public interest as it vitally affects the general welfare. Sumptuary purpose of taxation ï‚ · More popularly known as the non-revenue or regulatory purpose of taxation. While the primary purpose of taxation is to raise revenue for the support of the government, taxation is often employed as a devise for regulation by means of which certain effects or conditions envisioned by the government may be achieved. ï‚ · For example, government may provide tax incentives to protect and promote new and pioneer industries. The imposition of special duties, like dumping duty, marking duty, retaliatory duty, and countervailing duty, promote the non-revenue or sumptuary purpose of taxation. Theory and basis of taxation ï‚ · The power of taxation proceeds upon the theory that the existence of government is a necessity; that it cannot continue without means to pay its expenses; and that for these means, it has a right to compel all its citizens and property within its limits to contribute. ï‚ · The basis of taxation is found in the reciprocal duties of protection and support between the State and its inhabitants. In return for his contribution, the taxpayer rec eived benefits and protection from the government. This is the so-called â€Å"benefits received principle.† Life blood or necessity theory ï‚ · The life blood theory constitutesShow MoreRelatedTax Implications of E-Commerce in Nigeria4601 Words   |  19 PagesINTRODUCTION The development of any nation depends on the amount of revenue generated by the government for the provision of infrastructural facilities. One major source of generating this revenue is taxation. According to Azubike (2009), tax is a major source of government revenue all over the world, including Nigeria. Government use tax proceeds to render their traditional functions such as the provision public goods, maintenance of law and order, defense against external and internal aggression, regulationRead MoreTaxation as an Instrument of Economic Growth and Development in Nigeria13527 Words   |  55 Pages TAXATION AS AN INSTRUMENT OF ECONOMIC GROWTH AND DEVELOPMENT IN NIGERIA BY MOHAMMED NASIR MOHAMMED 08/02AC039 AUG, 2012 CERTIFICATION This research work has been read and approved as meeting the requirement for the award of Bachelor of Science (Hons.) degree in the Department of Accounting, College of Management sciences, Al-Hikmah University of Ilorin, Ilorin. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Mr. A.B Uthman Read MoreIntegrated Reporting Of Nigeri Where We Are Coming From1371 Words   |  6 PagesINTEGRATED REPORTING IN NIGERIA: WHERE WE ARE COMING FROM 4.1 PRACTICES PLAYERS Accounting principles as practiced in Nigeria has its origin in Britain due to the colonial influence and the early influence of accountants of Nigerian origin who were practising in the UK. These accountants were made a move to institutionalize accounting in Nigeria and therefore designed the framework of accounting practice based on their current inclination. Association of Accountants in Nigeria (AAN) [1] the progenitorRead MoreConcept Of Vat On Imported Services1819 Words   |  8 PagesConcept of VAT on Imported Services in Nigeria Introduction: Value Added Tax (VAT) is a consumption tax payable on the goods and service consumed by any person, whether government agencies, business organizations or individuals. It is a consumption tax on economic operations including imports which in this context means goods and services brought form abroad into Nigeria. The target of VAT is consumption of goods and services and unless an item is specifically exempted under the VAT Act, Cap. V1Read MoreTax Administration in Nigeria: a Case Study of Federal Inland Revenue Service(Firs)6621 Words   |  27 PagesABSTRACT Taxation is a dynamic subject which grows with the constant change in the economic environment in which it operates, hence the need to review the regulating instruments from time to time. Nigeria is governed by a federal system hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil revenue. It is also characterized by unnecessarily complex, distortionaryRead MoreIn Finance, Scholars Are Led By The Matter They Want To1076 Words   |  5 Pagesscholars debate about how the rich and the poor should be taxed (Christina Romer). Sometimes, finance scholars can agree to the principle, but debate to the way the principle should be applied. The adoption of the accounting standard principle (Bashir Mande) can illustrate that kind of debate. Some finance scholars believe that adoption of the standard accounting principle can improve the business in a country, while others recognize its importance but do not see it as a requirement for the improvementRead MoreAdvantages And Disadvantages Of The European Union1123 Words   |  5 Page sThe main advantages of trading blocs, Free trade within the bloc Knowing that they have free access to each other s markets, members are encouraged to specialise. This means that for UB, at the regional level, there is a wider application of the principle of comparative advantage. Market access and trade creation, easier access to each other’s markets means that trade between members is likely to increase. Trade creation exists when free trade enables high cost domestic producers to be replaced byRead MoreTax Evasion6406 Words   |  26 PagesasionTHE SOCIO-ECONOMIC PROBLEM OF TAX AVOIDANCE AND EVASION IN NIGERIA: AN OVERVIEW Dominic Asada LL.B. (Hons.) B.L, LL.M. Tax Avoidance and Evasion are some of the most perplexing problems facing the nation today. It is widely believed that there is a considerable difference between estimated revenue from taxation every year and what is actually collected. This disturbing aversion to taxation has some historical antecedents. Traditionally, there has always been a hostile response to the paymentRead MoreImc Advantages1679 Words   |  7 Pagesindices. SharÄ «`ah-compliant equities may also appeal to the global socially responsible investing (SRI) community, as well as environmental, social and corporate governance (ESG) investors, in view of similarities in their underlying values and principles; therefore, the market demand for these stocks is potentially much larger. Furthermore, the screening of stocks creates an additional positive effect for the Islamic financial institutions, as the prohibition of Riba (interest) would lead companiesRead MoreBritish Colonies And Its Impact On South Africa1938 Words   |  8 Pagesemployed a system call direct rule. The French rulers wanted to assimilate or incorporate the peoples of West Africa . The British however preferred a system called indirect rule and it was applied to many of their West African colonies including Nigeria and Ghana. It has proven to be detrimental to problems in Africa and can be linked to the political past of the British colonial government. The goal of this p aper is to expose the reasons for indirect rule in British colonies and the negative impact

Monday, December 23, 2019

How Will I Be Successful For College - 878 Words

In today’s society, many people are considering college to either advance their career, make a switch in jobs or start on a path to a more prosperous life. With that set in mind, questions comes to mind â€Å"how will I be successful in college? How can I pass all my classes with the best possible grade?† I, myself have had these exact thoughts, and through trial and error have learned some beneficial skills along the way. Three steps that have helped me get good grades and maintain them are attending classes, effective note taking, and time management. Firstly, attending classes is priority, and essential since lectures tend to discuss plenty of material in a short period of time. For example, in my psychology class which is three hours, once a week, we review about three chapters each class, then in next week’s class we start on the following set of chapters, then a test is assigned the proceeding week. Along with reviewing the chapters we get handouts, and in the class notes that are not incorporated in the textbook chapters. These prove helpful when the test is assigned as they come from the professor who make the test. In addition, attendance is key because the instructor may amend the assignment or due date and you may not know about it. In my math class, we have a project that is due on March 28th except the professor was kindhearted enough to postpone it to April 7th. Only the people who were in class knew about this, as he did not send out an email, or update the dueShow MoreRelatedPublic And Private Universities Sho uld Be Free For All Students978 Words   |  4 PagesTUITION IS HOW MUCH!?† my father exclaimed in shock. His eyes bugged out of his head and he held the piece of paper away from him, as if it had assaulted him. I knew at that moment I wasn’t going to my dream college. â€Å"Maybe I can just put college off for a year?† I asked timidly. â€Å"No†, my father said firmly. â€Å"You need to go to college. Having a degree makes life easier, so you need to do it.† As I finished my first year at my second choice college, that statement my dad made bothered me. If college is soRead MoreDoes College Secure A Successful Future?1244 Words   |  5 PagesProfessor Bridges Freshman Composition November 30, 2015 Does Going To College Secure A Successful Future? As someone grows up their idea of living a successful life changes. As a child one has it set in their mind that they will be rich, live in a multi-million dollar house and drive the nicest cars money can buy. Then reality quickly hits upon graduating high school, the world is cruel and being successful means being happy with their careers while having the opportunity to provide forRead MoreGoldstein Essay1073 Words   |  5 Pagesnecessity to achieve success in today’s society? I believe that children should be able to live their childhood as a child, compared to living like an adult. Being a child, you learn to develop into your own being. Children are developing morals, values, and goals while dreaming for the future is a part of life and should not be taken away. Imagine being told you could only receive straight A’s and only attend an Ivy League school to be successful in life. Patrick Goldstein’s â€Å"Tiger Mom vs. TigerRead MoreDefinition Of Proper T ime Management990 Words   |  4 Pagesnothing more than a few simple disciplines, practiced every day†¦Ã¢â‚¬  said Jim Rohn. Successful college students will need to follow a few simple self-disciplines day in and day. But what might those disciplines be? Do a simple Google search on â€Å"how to be successful† and one will find a substantial amount of websites with list after list and idea after idea on this topic. But it really isn’t that difficult. If college students are able to exercise proper time management, poses a strong desire to doRead MoreCollege Reflection759 Words   |  4 Pagesinto college I thought I had everything figured out and knew exactly what I wanted to do with my major and how I was going to succeed with it. Now, I find myself going into week 3 of college with the thought of changing my whole plan of attack. I knew I wanted to change my major but wasn’t quite sure how to do so or even what to change it too. After attending The Business Kick-off event, all my questions were fully answered. By attending this event, I was able to fully understand the College of BusinessRead MorePersonal Responsibility Is the Fuel for College Success1154 Words   |  5 Pagesis the fuel for college success XXXX GEN/200 XXXX Instructor: XXXX Personal Responsibility is the Fuel for College Success Although many people attend universities and colleges, not everyone has a successful college experience. SuccessRead MoreGraduation Speech : Education System888 Words   |  4 Pagesschool, teachers would tell us we have to be prepared for college, or our occupation after we completed all of our schooling, but to me all they did was prepare us for exams. The education system in our generation is based off standardized testing, or teaching us how to take a test. This practice of learning only to fulfill a specific testing requirement or to reach a TEKS objective has been gradually causing a decline of the education system. What I mean by this is that education is supposed to help usRead MoreMy Academic Experience994 Words   |  4 Pagesexperience prior to college has been an exciting event through my life. During my schooling before college I learned about very important skills. The information I learned from my teachers helped me gain an understanding of the diffe rent techniques I needed to succeed in the real world. School also helped me develop better social skills which helped me become a better person. As a student in school I had many successful experiences, and challenges. These experiences and challenges that I faced helpedRead MorePersuasive Essay1334 Words   |  6 PagesFatemah Karim Ms. Meyer AP English 11 February 22, 2013 Is it really worth going to college, owing hundreds of dollars in order to get a degree in a profession to become successful and experienced in the real world? Today, as tuition costs increase students are questioning whether college is fit for them or not. For one, college can be really expensive, for example at the University of Minnesota for an undergraduate during the academic year of 2011-2012, the cost for one credit was $448.08 and $5Read MoreHelping Other Students On Young Students918 Words   |  4 PagesThis paper is an attempt to assist other students on how to become successful in college. There is a lot of pressure in college and course topics may seem difficult to understand or retain but there is always assistance in your college. The first topic I would like to cover is stress. Here is something to keep in mind if stress occurs. Did you know that stress could make you lose your short term and a long-term memory? Well it can. Therefore, in order to think clearly , to learn while in class

Sunday, December 15, 2019

My Personal Theory Free Essays

string(43) " I worked for a while in a school setting\." My Personal Theory of Counseling Kristen Bellows University of Texas at San Antonio My Personal Theory of Counseling Perhaps nothing is as significant to the success of the therapeutic process and nothing represents the foundation of successful therapy more than one’s personal theory of counseling. All individuals in all aspects of life work from some belief system, perspective, or model of how the world works, how things are, and how things interact. Developing a deep understanding of one’s own personal theory leads to better decision-making with respect to the therapeutic process, including therapist approach and client interaction. We will write a custom essay sample on My Personal Theory or any similar topic only for you Order Now Such an understanding also promotes a greater ability to intervene more effectively with clients whose values are in contrast to one’s own. Being aware of one’s own personal theory of the world and, subsequently, one’s view of counseling, also helps the therapist identify individual strengths and areas for improvement. The personal orientation of the therapist is a sum total of many influences such as interests, self-awareness, experience, values, and compassion for others, among many other things. Such influences have a direct impact on one’s personal theory of counseling. For instance, my Christian upbringing, experiences, and beliefs have a significant impact on my personal view of the world and others and, therefore, also on my theory of counseling. My religious beliefs and values coincide with some therapeutic approaches and not others. In this paper I delve into my recent introspective and reflective explorations as well as the experiences and lessons I have learned throughout my life which has led me to embrace and adopt the particular theory of  counseling I believe suits me the most at this time. Of all the theories I have learned for the duration of this class, none has resonated with me as much as Existentialism. While I have a tremendous reverence for psychoanalysis and its focus on examining the causal factors behind one’s thoughts, feelings and behaviors i. e. one’s past/childhood, the unconscious, as well as its contribution of key concepts to counseling such as transference and countertransference, I am a bit unsettled by the deterministic and rigid view this approach takes of human nature. I connect much more deeply to the philosophies of  existentialism: the emphasis it places on an authentic and genuine encounter with clients, its recognition and respect for the client’s subjective world, trust in the capacity of the client to make positive decisions and the concepts it focuses on in counseling such as meaning, purpose, freedom, responsibility, choice, isolation, death concepts that relate to our mere existing in the world and the larger scheme of life. I tend to shy away from the theories such as cognitive-behavioral therapy, feminist therapy, and gestalt therapy, which are very technique-oriented, exercise-driven, directive in approach, and simply require too much action on the therapist’s behalf. I feel these theories do not allow much of the client’s pursuits and search for meaning in life to come through or at least, it is not the major focus of therapy. I do recognize that for some clients these other therapies may be useful, which is why I do not discredit nor dislike them; I just feel that they do not mesh with who I am personally and are not as inherent to my way of  being as much as the precepts of existentialism are. Personally, I hope to find out my purpose in life and contribute something meaningful to the world. Over the few months of self-reflection, I realize that I simply get great joy through serving others and helping them in any way I can. I am more concerned with creating a meaningful identity and relationships with others as I recognize the limits to my existence. I know that one day, I, as well as everyone else will die, and I therefore have a longing to make the most of my time on earth and the time spent with others filled with less conflict and more harmony and love. To me, love is the ultimate gift in this world, and I think it is one of the most powerful gifts that I possess and would like to share with everyone. I always believe there is something good to love in everyone and don’t believe in categorizing people as good or bad, healthy or unhealthy. I don’t believe that one’s existence is fixed or that people are tied to their  past. I think we are always re-creating ourselves and making sense of each moment of the life we live. Perhaps I relate so well to the concepts of existentialism also because it explores basic dimensions of the human condition, particularly death, which closely ties in with religion. Religion, namely that of the Baptist religion, has played a large role in my life. It has helped me make sense of life and been a moral compass in most regards. The parallel I see drawn between the Baptist religion and existentialism in terms of death occurs when I think about the Lenten season and something the priest says on Ash Wednesday: â€Å"Remember man that thou art dust and unto dust thou shalt return. † This act reminds me of our mortality, similarly to how the existentialist perspective tries to allow us to grasp the inevitability of death. Death to me is not something I try to avoid thinking about. It is something that I am very aware of and has had a marked impact on my life. I am constantly seeking a life full of zest, meaning, and one that is filled with love and service to others. In this search, I have experienced the existential anxiety that comes from some of the inevitable conditions of simply being alive. That is, loneliness, finiteness and freedom of choice all bring up a certain amount of anxiety in me, yet I use this anxiety as reason to make changes in my life. After I graduated with my degree in psychology in 2003, I worked for a while in a school setting. You read "My Personal Theory" in category "Essay examples" Working in the school especially caused a lot of  anxiety in me because I constantly felt that I was not living up to my potential. I just felt as though the job I was doing was a means to no end. My view on work is that it should not be just a job, but rather a career, a lifestyle, something that you are proud to call your profession. It has helped me make sense of what I am called to do and given my life a purpose. I am happy with the path I am on right now. As an existentialist, therapy would also be structured around increasing a client’s self-awareness. This is important because we need to be aware of our capacities in order to exercise freedom and live as fully as possible. I would try to especially help clients take responsibility for  their lives instead of passively letting circumstances and external forces direct their future. I would try to point out how it would be an inauthentic way of living if one subsumes the role of a victim instead of exercising the freedom that they possess. I strongly believe that we can create and shape our lives and rise to the challenges that it may present us with. In saying all this, I would not take a directive stance in expressing these opinions, as in doing so, I would be making decisions and choices for the client that they might not choose to accept. I would rather challenge them to explore how they have been living in the past that has prompted them to seek therapy today and help them discover new ways of living that will lead to a change in their situation. A large part of therapy as well would include helping clients trust in themselves to find the answers, rather than look to others to direct them. Ultimately, we are alone. As cynical as it may sound, we did come into the world alone and we will die alone. We of course depend on our  human relationships with others and connecting with others is very important, however, we must be able to function as our own person firstly and form our own identity in order to relate healthily to others. One cannot rely all the time on others for the answers and depend upon them for their happiness. In therapy, when clients try to do the same of me as a therapist, in order to break this pattern, I would explain to them that there is no easy answer and that they alone have the capability to find the right answer. In therapy, I would also try to provide the space for clients to find meaning in their life by asking questions that help them explore whether or not they are content with their current life, and who they are becoming, as well as helping them establish values that they will need to adopt in order to live a life that is meaningful to them. I would also be sure to talk frankly about the reality of death. Ignoring the topic of death makes its presence even stronger than if one were to confront it. In doing this, that is, addressing a fear that seems overwhelming to explore, a client is also opened up to experiencing life in a more authentic way. Along with the goals of exploring anxiety, self-awareness, death, freedom and responsibility, and a meaningful life, the relationship between the client and me is of central prominence. Our therapeutic encounter will be the activator of positive change and it requires honesty and authenticity of me as well, in order to join the client in their subjective experience. I believe as a therapist, it will take a lot of courage, respect and faith in the client’s ability to grow and reach greater heights and it is important that I am fully present to the client in our  encounters. Although right now I am solely focusing on the existential approach to therapy, I believe that later on as I see a variety of clients, I may need to adapt certain interventions or  techniques from other theories that might be suitable for a particular client. However, I believe my main assumptions and goals for clients will remain in line with that of existentialism. The existential theory of counseling appears to be an appropriate theoretical base to use in counseling because it fits my style of counseling. It is supportive of the client finding meaning in life, which resolves the existential anxiety many people are feeling today. In addition the existential philosophy supports clients’ spiritual growth but likewise can be used with a secular approach as well. In the same way I would evaluate a client’s success on the basis of whether they have been able to find a purposeful existence through the discovery of their  strengths, their own freedom of choice etc. , is how I would evaluate myself personally and as a counselor. Can I live authentically? Can I create a life of meaning? Can I sit with ambivalence and anxiety? Can I make my own choices without having to depend on others? Can I face my fears rather than live a restricted existence? I do not have all the answers to these questions thus far, but they are important questions to me that I am always trying to answer. They are questions which I will probably always be asking myself as I re-evaluate and re-discover myself, but one thing I have realized thus far that is true for me, is that love is the highest goal to which I aspire. I wish to serve others and bring about change in others in counseling through this vessel. References Seligman, L. , Reichenberg, L. W. (2010). Theories of Counseling and Psychotherapy: Systems, Strategies, and Skills (3rd ed. ). New Jersey: Pearson Education Inc. How to cite My Personal Theory, Essay examples

Friday, December 6, 2019

Linda Medical History

Questions: Case 11. Discuss the pathophysiology of each condition in Lindas past medical history 2. What are the clinical manifestations of chronic heart failure which are evident with Lindas case? 3. Outline the nursing interventions that should be performed when Linda is found bending over the bedside table and provide appropriate rationales. Note any potential risks or complications related to these interventions if applicable. 4. Provide three nursing diagnoses (and a rationale for each) that can be made in relation to Lindas physiological and psychosocial health problems. 5. Outline the nursing interventions that should be implemented following the diagnoses made in Question 4. 6. Identity two health support services that Linda may require on admission to the ward and briefly discuss their role.Case 21. Discuss the pathophysiology of each condition in Lindas past medical history 2. What are the clinical manifestations of chronic heart failure which are evident with Lindas case? 3. Outline the nursing interventions that should be performed when Linda is found bending over the bedside table.4. Provide three nursing diagnoses (and a rationale for each) that can be made in relation to Lindas physiological and psychosocial health problems. 5. Outline the nursing interventions that should be implemented following the diagnoses made in Question 4. 6. Identity two health support services that Linda may require on admission to the ward and briefly discuss their role. Answers: Nursing Case Study Case study: 1 1. Pathophysiology of asthma Asthma is said to be an airway complication, which can be categorized physiologically as variable and partly reversible airflow obstruction and pathologically with overgrown mucus glands, bronchoconstriction, inflammation and thickening of airways because of scarring (Frieri, 2005). Bronchoconstriction is said to be the condition where airways become narrowed down within the lungs because of tightening of associated smooth muscle. Bronchial inflammation causes narrowing sown of airways because of swelling and edema caused by various immune reactions to allergens. Pathophysiology of chronic obstructive pulmonary disease (COPD) Severe damage of small airways leads to the buildup of big air pockets that is medically known as bullae and changes the tissue of the lungs. These complications are referred to as bullous emphysema (Rodrguez-Roisin, 2005). COPD occurs as constant and significant inflammatory response to the inhaled irritants. Continual bacterial infectivity may sometimes take part in inflammatory condition. Inflammatory cells, which are associated with COPD: neutrophil granulocytes, macrophages and few white blood cells. In addition smokers pose eosinophil, TC1and lymphocyte association. Pathophysiology of hypertension The hypertension pathophysiology is very much complicated. Various factors can modulte blood pressure for sufficient tissue perfusion (Zanchetti, 2014). These are: humoral mediators, circulating volume of blood, blood viscosity, cardiac output, neural simulation. Humoral factors may include balance of vasodilators and vasoconstriction. Pathophysiology of chronic heart failure The pathophysiology of chronic heart failure and leg swelling are correlated. The swelling of leg might have arisen because of fluid accumulation inside Lindas system. Fluid accumulation takes place because of reduced blood flow out of the heart and causes blood to return to heart through veins. This initiates accumulation of fluid within the lower limbs (Coats, 2000). 2. Clinical manifestations of chronic heart failure includes shortness of breathing or dyspnoea, fatigue, wheezing or chronic cough, irregular heartbeat, nausea or lack of appetite, impaired thinking, fluid buildup and quick weight gain. Important clinical manifestations, which go along with Lindas condition may include: productive and persistent cough, breathing shortness or dyspnoea, fluid buildup in legs and recent weight gain (Des Jardins and Burton, 2011). Dyspnoea may takes place because of the feeling of inadequate oxygen, chest tightness and daily living activity. Congestive heart failure takes place when a heart fails to properly circulate the blood successfully and fails to maintain the flow of blood to meet the systems requirements. If the case of chronic heart failure worsens, a patient may retain fluid inside his/her system. This takes place because of restricted blood flow to the kidneys (Skrabal et al., 2014). Consequently, kidneys generate hormones, which retain water and salt. This results in fluid accumulation inside the system, especially in leg or ankle region. Fluid buildup inside the lungs is the main reason for productive and persistent cough in Lindas case. Fluid buildup throughout the system may cause Linda to gain recent weight. 3. Lindas bending over the bedside table is might be because of her weakness, persistent coughing that makes her more tired, increased heart rate and little elevated respiratory rate. Nursing intervention Rationale Take notes on respiratory depth, rate and ease of breathing. Observation of associated muscles, change in color of mucous membrane Respiration rate may get increased because of pain or initial compensation to accommodate lung tissue scarcity. Nevertheless, increased breathing may indicate rapid oxygen consumption and immense energy expenditure or diminished respiratory reserve. Auscultation of lungs for the movement of air and abnormal sounds of breathing Lack of the movement of air on damaged side of the lungs Evaluation of restless condition and alterations in consciousness level Specify increased hypoxia Encourage resting periods and restrict activities to patient acceptance Increased consumption of oxygen can give rise to increased dyspnoea and alterations in vital indications with activity. Nevertheless, primary mobilization is preferred to assist the patient to avoid pulmonary difficulty and to attain and retain circulatory and respiratory efficiency (BURKE, PENSTON and RILEY, 2008). Maintain airway by properly positioning patient, application of suctioning and airway adjuncts Airway obstruction hampers gas exchange and ventilation. Frequent reposition of patient, place patient in sitting pose and to side position from supine position Maximize drainage secretion and lung expansion. These interventions are associated with impaired gas exchange. Nursing intervention Rationale Suctioning can be applied if breathing sounds do not get cleared after cough effort. After suctioning patient should be advised for deep breathing and coughing soon. Routine suctioning process can increase the chance of mucosal damage and hypoxemia. It should be performed gently to induce effective coughing These interventions are associated with inefficient airway clearance. Nurses should take care of Lindas safety factor. Linda has a chance to fall down so Linda should be assisted with bedrails or nurse aide, who can look after her during her movements. 4. Three nursing diagnoses for Linda should include pain management, fluid management and anxiety control. Pain management in nursing care is very much significant. It helps to evaluate cancer associated pain indications that may involve bone tissues, nerve or viscera. Application of rating scale helps patient to evaluate the pain level and offers tool for examining efficiencies of analgesics and this also enhance pain control. Patient should be provided with proper diet chart that will help the patient to maintain proper fluid balance for the entire day. Linda should be emotionally supported that will help her to initiate discovering and coping with the realism of cancer and associated treatment (Sloman, 2002). Linda might ask for time to recognize feelings or might ask for time to convey them. 5. Nursing intervention associated with pain management may include: asking patient regarding pain, determining characteristics associated with pain, for example: aching, burning and continuous and measure the pain intensity with the help of 0-10scale (Carr, Christensen and Layzell, 2010). Patient should be asked about their complication associated with fluid accumulation in the legs, whether it is painful or what other difficulties the patient is experiencing (Yarbro, Wujcik and Gobel, 2011). The reality about patients concerns and fear should be acknowledged and patient should be supported so that patient can express the inner feelings. 6. Lindas immediate support service might include a nurse aide, who can assist her with activities, movements and she might be support with emergency registered nurse, who can start monitoring and reviewing her ongoing health condition. Case study 2 1: Mr. Papadakis is a diabetic patient. The blood pressure of him found to be 156/72. He has high blood pressure. The normal heart rate is 100 beats per minute but his heart rate is more than normal rate that is 104 beats per minute. The normal temperature of human body is 37 C but his body temperature is slightly more than the normal temperature. 15 years ago he was diagnosed with type 2 diabetes and now his blood sugar level is 16.2 mmol/L. His body weight is 78 kgs which is not good for his health. He should reduce his body weight. He is suffering from chronic kidney disease because of the prolong time of diabetes. Recently he was diagnosed with parkinsons disease which is a disorder of central nervous system. The symptoms of this disease are sleeping problem, emotion problems, slowness of walking, dementia, rigidity etc. Because of his extreme blood sugar level he is now taking insulin twice a day. H e was not control his blood sugar level when it was diagnosed initially. For thi s reason oral dose of anti diabetic drug is not working. It is clear that his health condition is deteriorating day by day. He is not maintaining a proper diet chart. A diabetic patient should maintain a proper diet chart for his high blood sugar level but he eats whatever his wife puts infront of him. His health condition is not good but he is not aware of his health. When he had extra insulin when he feels he has eaten too much. The life style of him is not healthy. 2: Diabetes is a vast problem for a society. A person dies from diabetes in every six seconds. Diabetes is a group of metabolic diseases characterized by a chronic hyperglycemic condition effecting from inadequate action of insulin ('Dyslipidemia Management in Adults With Diabetes', 2003). The blood glucose level of Mr. Papadakis is 16.2 mmol/L. An increased amount of glucose in the blood is an indication that diabetes is out of control. It happens when the body cannot use the insulin or does not have enough insulin. Signs of hyperglycemia are great thirst, dry mouth and need to urinate often (Kidney.org, 2015). For non-diabetic person: Pre-prandial plasma glucose: 4-5.9mmol/L Post-prandial plasma glucose: 7.8mmol/L For type II diabetic patient: Pre-prandial plasma glucose: 4.7mmol/L Post-prandial plasma glucose: 8.5mmol/L Because of the diabetes the small blood vessels are damaged. So the function of the kidney is hampered and they cannot clean the blood. For that reason the amount of water and salt is increasing ('Pathophysiology of Type 2 Diabetes and Its Treatment Policy', 2015). 3: Prolong hospitalization is very painful for any patient. Mr. Papadakis is 72 year old diabetic patient ('Dyslipidemia Management in Adults With Diabetes', 2003). Normally he is very lazy in nature and he is not following any direction which is advised by his general physician. So it is more difficult for Mr. Papakadis to maintain a strict routine in hospital. Five possible complications that he may experience as a result of prolonged hospitalization are (Merckmanuals.com, 2015): Hospital- acquired infection: Hospital- acquired infections are known as nosocomial infection. The patients who are hospitalized for prolonged time have the risk for hospital- acquired infections. Urinary tract infection: Sometimes urinary catheter is used for the bed rest patients in the hospital. They are infected by the bacteria and urinary tract infection is developed. Blood clots: The patients who are not moving their arms or legs, they have risk to clot the blood. The patients with bed rest usually cannot move so blood moves slowly. As a result blood will clot. Depression: Due to prolong hospitalization patients become depressed. Because of the less contact with the people patients are feeling helpless. Constipation: Due to less activeness the stool passes slowly all the way through the intestine. So constipation occurs (Uknowledge.uky.edu, 2015). 4: The process of reduction of addiction to abusive drugs is called rehabilitation. Mrs. Papakadis have the tendency to use drugs for a small reason and that is not good for his health. So he needs rehabilitation therapy where a proper care is given by the health professionals. It is very important for the patient to get a support a faith from their family and friends during the rehabilitation process. Because of his age Mr. Papakadis needs a extra care. ('Drug abuse : an opposing viewpoints guide', 2015) 5: The nurse should communicate with the patient. It is the responsibility of the nurse to motivate the patient and encourage for his health awareness (Mukhamedzhanov Esyrev, 2013). In case of Mr. Papakadis he is very lazy in nature and he has not much energy to do some effective exercise. Nurse patient interaction plays an important role in the health care service. Failure in communication can start negative outcomes. The effective nursing care is the major role for the nurse because a patient and the family of the patient both are totally dependent on the care of nurse. The nurse should advise for a good diet chart and motivate for exercise. Mr. Papakadis should check his blood sugar level regularly (Volpe, 2011). Answer 6: Mr. Papakadis should follow a proper diet chart which is made by his general physician. Mr. Papakadis should change his life style. Mr. Papakadis needs a good lifestyle and proper nutrition counseling. Mr. Papakadis is a diabetic patient with high blood pressure. By changing his lifestyle behavior he can improve his health condition. He should follow the proper medication and instructions made by her general physician. His health condition is very poor because of his ignorance. References BURKE, K., PENSTON, H. and RILEY, J. (2008). Audit of specialist nurse pharmacological intervention in chronic heart failure.European Journal of Cardiovascular Nursing, 7, pp.S14-S15. 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