Reference no: EM132288743

Question no 1: 

Goal Matching and Ranking

Question:

List and prioritize 3 to 5 goals you have for your own learning in this course.

Research the delivery, finance, management, and sustainability methods of the U.S. health care system. Evaluate the effectiveness of one or more of these areas on quality patient care and health outcomes. Propose a potential health care reform solution to improve effectiveness in the area you evaluated and predict the expected effect. Describe the effect of health care reform on the U.S. health care system and its respective stakeholders. Support your post with a peer-reviewed journal article.

Sample answer for the above question:
This course will enable me to have more understanding of the American health care system in the following areas:

• The role of public health in the US health care delivery system
• The role of legislatures in the U.S. health care delivery system
• How specific different policies affect a specific population
• Understand the health care policy and its stakeholder's position in delivering healthcare.

subject - nursing 200 words with reference.

Question No. 2 Respond the below statement

- Upstream & Downstream Intracompany Transfer by Danny Gordon

In this week's discussion forum, we are examining upstream and downstream intracompany transfers, when and why are they utilized and the advantages and disadvantages of each method. The intracompany transfer or internal movement of inventory from the parent to the subsidiary is considered downstream, while the movement from subsidiary to parent is considered upstream (Doupnik, 2017, p. 213). In other words, intra-entity inventory sales are either downstream or upstream, and downstream sales involve the investor make a sale to the investee, and upstream describes an investee making a sale to the investor. A great example of this would be Ford Motor Company's ownership into Lincoln Motor Company, which Lincoln is a division of Ford Motor Company. In which case, Ford Motor Company decides that it would be a great and profitable idea for Lincoln Motor Company to create an anniversary series of their out of production Lincoln Continental. Lincoln Motor Company develops the vehicles with motors and transmissions that Ford Motor Company sold them, and Lincoln Motor Company purchases more than enough inventory from Ford Motor Company (downstream). Lincoln Motor Company decides to only make 80 vehicles, which corresponds to the cars' 80th anniversary, and they sold the vehicles to their preordered customers, who paid the $100,000 plus price tag. The overage in inventory that Ford Motor Company sold Lincoln Motor Company is now doing Lincoln Motor Company no good, and Lincoln Motor Company sells the overage in inventory back to Ford Motor Company (upstream). We will now go into a little more detail about these transactions and their advantages and disadvantages.

In a downstream transaction, where the parent company makes the sale to the subsidiary, the parent company will record the transfer or sale transaction and any applicable loss, depreciation, and profit. The transaction is only transparent to the parent company and the related stakeholders. If the subsidiary makes a sale or transfer transaction to the parent company all subsidiary whether they are majority or minority interest can share in the losses, profits, and depreciation because the ownership is shared (Parcells, 2015). The effect that downstream and upstream intracompany transfers have on controlling and non-controlling interest is the primary difference between the two methods outside of the flow of the inventory or sale. Essentially, these are just transfers within a company, and a company can not buy and or sell to itself, these expenses and revenue from these intracompany transactions must be eliminated to present an accurate consolidated financial statement, otherwise this would result in an over or understatement of revenue profits, and goods sold. So, in the case of Lincoln Motor Company selling the inventory overage back to Ford Motor Company, all shareholders will benefit from the intracompany transfer, while Ford Motor Company's initial sale of inventory to Lincoln, would only be realized by Ford Motor Company and its shareholders.

Subject - advanced accounting. 200 words with reference.

Question No. 3- Respond the below statement

According to microeconomic theory, when managers strive to maximize the company profits they put emphasis on selling the company products to external customer and to internal customer as well. If they can sell the product to both internal and external customers at the same price, they have interest to sell all their products to the internal customer because it can generate supplemental profit for them after selling the products or after using it in its production processes since they are parent and subsidiary. In accounting, transactions between subsidiary and parent are called downstream and upstream transactions. When transactions are from the subsidiary to the parent they are called upstream transfers while downstream transactions refer to the transfer from the parent to the subsidiary. In other words, a downstream transfer occurs when a parent company sells land, goods, services, or inventory to one of its subsidiaries. An upstream transfer takes place when a subsidiary sells land, goods, services, or inventory to its parent. As we all of us know, it is crucial to eliminate intercompany transaction from the books of the consolidated entity because a company cannot sell product to itself and consequently it can make no real gain or loss on those transactions. In fact the intercompany transfers are merely a transfer of assets within one company, and for the sake of the presentation of an accurate consolidated financial statement the associated revenues and expenses must be eliminated. If intercompany transactions are not removed or eliminated, revenue, expenses, cost of goods sold, and profits will be misstated since upstream and downstream sales have the same effect on the determination of consolidated income.

Even the upstream and downstream transfers are intercompany transactions, there are differences between them. The fundamental difference resides in their impact on controlling and non controlling interests. In fact when a downstream transaction is made, only the controlling interest is affected by intercompany gains or losses and appropriate adjustment to depreciation. Conversely, when an upstream transaction occurs, it is an obligation for the subsidiary to adjust its books and this adjustment will affect both the controlling and non controlling interest.

The intercompany transfers (upstream and downstream) offer advantages and disadvantages. One of the advantages of intercompany transfers is that they allow related companies to make economy on internal transfer costs compared to external sales. These saving can arise because of the opportunity that the upstream division has to avoid credit check and collection efforts and the downstream division can be in a situation to avoid inspection procedures in the receiving department. Another advantage of intercompany transfers has to see to regulations and taxes. When intercompany transfers occurs, downstream or upstream division can books profits on goods and services in a different country that may have a lower tax rate. A disadvantage of intercompany transfer is the probability of loss of important documentation related to transfer prices, currency, and taxes. This situation occurs generally when entities try to resolve some issues or book some transactions over the phone or e-mail.

Question No. 4

Opus, Incorporated, owns 90 percent of Bloom Company. On December 31, 2017, Opus acquires half of Bloom's $500,000 outstanding bonds. These bonds had been sold on the open market on January 1, 2015, at a 12 percent effective rate. The bonds pay a cash interest rate of 10 percent every December 31 and are scheduled to come due on December 31, 2027. Bloom issued this debt originally for $435,763. Opus paid $283,550 for this investment, indicating an 8 percent effective yield.

Assuming that both parties use the straight-line method, what consolidation entry would be required on December 31, 2018, because of these bonds? Assume that the parent is not applying the equity method.

How would you go about implementing universal health care in the United States? Explain how it would look.

Attachment:- Questions.rar