False pretenses is a crime of obtaining ownership of property of another by making untrue representations of fact with intent to defraud. What were the untrue representations of fact made by Mills?Con
False Pretenses
State v. Mills
96 Ariz. 377, 396 P.2d 5 (Ariz. 1964)
LOCKWOOD, VICE CHIEF JUSTICE
Defendants appeal from a convictio n on two counts of obtaining money by false pretenses in violation
of AR.S. §§ 13 -661.A3. and 13 -663.A1. The material facts, viewed “…in the light most favorable to
sustaining the conviction,” are as follows: Defendant William Mills was a builder and owned
approximately 150 homes in Tucson in December, 1960. Mills conducted his business in his home. In
1960 defendant Winifred Mills, his wife, participated in the business generally by answering the
telephone, typing, and receiving clients who came to the off ice.
In December 1960, Mills showed the complainant, Nathan Pivowar, a house at 1155 Knox Drive and
another at 1210 Easy Street, and asked Pivowar if he would loan money on the Knox Drive house.
Pivowar did not indicate at that time whether he would agree to such a transaction. Later in the same
month Nathan Pivowar told the defendants that he and his brother, Joe Pivowar, would loan $5,000 and
$4,000 on the two houses. Three or four days later Mrs. Mills, at Pivowar’s request, showed him these
homes again.
Mills had prepared two typed mortgages for Pivowar. Pivowar objected to the wording, so in Mills’
office Mrs. Mills retyped the mortgages under Pivowar’s dictation. After the mortgages had been
recorded on December 31, 1960, Pivowar gave Mills a bank chec k for $5,791.87, some cash, and a
second mortgage formerly obtained from Mills in the approximate sum of $3,000. In exchange Mills
gave Pivowar two personal notes in the sums of $5,250.00 and $4,200.00 and the two mortgages as
security for the loan.
Althou gh the due date for Mills’ personal notes passed without payment being made, the complainant
did not present the notes for payment, did not demand that they be paid, and did not sue upon them. In
1962 the complainant learned that the mortgages which he had taken as security in the transaction
were not first mortgages on the Knox Drive and Easy Street properties. These mortgages actually
covered two vacant lots on which there were outstanding senior mortgages. On learning this, Pivowar
signed a complaint cha rging the defendants with the crime of theft by false pretenses.
On appeal defendants contend that the trial court erred in denying their motion to dismiss the
information. They urge that a permanent taking of property must be proved in order to establish the
crime of theft. Since the complainant had the right to sue on the defendants’ notes, the defendants
assert that complainant cannot be said to have been deprived of his property permanently. Defendants
misconceive the elements of the crime of theft by f alse pretenses. Stated in a different form, their
argument is that although the complainant has parted with his cash, a bank check, and a second
mortgage, the defendants intend to repay the loan.
Defendants admit that the proposition of law which they asse rt is a novel one in this jurisdiction.
Respectable authority in other states persuades us that their contention is without merit. A creditor has
a right to determine for himself whether he wishes to be a secured or an unsecured creditor. In the
former cas e, he has a right to know about the security. If he extends credit in reliance upon security which is falsely represented to be adequate, he has been defrauded even if the debtor intends to repay
the debt. His position is now that of an unsecured creditor. At the very least, an unreasonable risk of loss
has been forced upon him by reason of the deceit. This risk which he did not intend to assume has been
imposed upon him by the intentional act of the debtor, and such action constitutes an intent to defraud.
* * *
The cases cited by defendants in support of their contention are distinguishable from the instant case in
that they involved theft by larceny. Since the crime of larceny is designed to protect a person’s
possessory interest in property whereas the crime of false pretenses protects one’s title interest, the
requirement of a permanent deprivation is appropriate to the former. Accordingly, we hold that an
intent to repay a loan obtained on the basis of a false representation of the security for the loan is no
defense.
* * *
Affirmed in part, reversed in part, and remanded for resentencing.
In this module, you explored selecting security controls as it relates to the Risk Management Framework used by the Federal Government and other organizations to manage risk. The security control baselines address the security needs of a broad and diverse set of constituencies and are developed based on a number of general assumptions, including common environmental, operational, and functional considerations. The baselines also assume typical threats facing common information systems.You have been tasked to brief your manager/CFO or CEO of your company (continue to use the one you have been referring to in the previous models) about selecting security controls. Prepare a three-four page paper, not including title and reference pages, describing how and why you selected and tailored a set of baseline controls based on the categorization of your company’s payroll system Discuss the security controls you selected (at a high level – families) based on impact levels of each security objective: confidentiality, integrity and availability and your justification for each. (Refer to NIST SP 800-53r5, Chapter 3 for assistance).Your paper must be double-spaced, use a standard 12-point font and standard margins. At least two APA formatted in-text citations are required plus appropriate references must be listed. (Note: No wiki or blog references are allowed).Your document should be free of spelling and/or grammatical errors.
THE PAYROLL CATEGORIES AND CIA TRIAD
Payroll categories
Some payroll categories within St John’s healthcare facility shall include taxes, wages, deductions, employer expenses, and accruals. According to the law, an organization must create payroll categories where different employees are assigned the due amounts of finances. Within our organization, these categories shall help determine the specific amount assigned to every employee and make the process automated to prevent potential delays and human-related errors. However, it’s essential to understand that before the exposes, wages and accruals are expended as paychecks, they must be assigned to different workers.
The first category shall include wage creation determined by the salary and hourly performance of the involved individuals. Within our facility, other wages will include overtime, bonus, commissions and salaries. Secondly, the accruals will be created based on employees’ accumulated hourly performance that helps them receive special payments and packages like sick leave and vacations. Therefore the number of hours one works weekly shall determine the accruals for the vacation payment.
The third category is the creation of the deductions, which are the amounts of money that must be subtracted from the employee’s paycheck. However, this amount does not include the taxation rates. Finally, the employer expenditure shall include the amounts of money deducted from the organization for having employees. The amount is not subtracted from employees’ payments, although it affects their contributions, for example, the pension contributions.
The impact levels
Confidentiality
According to Srinivas et al. (2019), it is the process of ensuring that employees’ payroll information is kept privately against access from unauthorized parties. The financial information of any healthcare information, including the employee’s payroll, should often be securely stored and should not be received directly or indirectly by other parties. Additionally, most workers normally need their private database to be kept securely. Therefore, if it is exposed, this may damage organizational reputations and break the confidentiality agreement between the organization and the employee involved. Sometimes there may be lawsuits from the process when some employees realize that the management is underpaying them despite delivering similar value to the organization.
Integrity
Integrity is ensuring that employees’ payroll data is not changed, duplicated or added maliciously. Integrity ensures that the amount the organization expects should be paid to the employees is the correct amount. However, when there are changes, the employee may receive a lower or higher amount which has different consequences. When an employee receives a higher amount without reports, the organization may undergo losses, especially when auditing is not done. When employees are underpaid, they are more likely to get less motivated in their workplace. Therefore integrity seeks to ensure that the agreed and expected amount is calculated and delivered to the relevant parties. Sometimes the employees within the IT offices are more likely to manipulate the system to overpay themselves; that is why external and internal auditing are significant. Lisdorf (2021).
Availability
According to Force (2018), it is the task of ensuring that data regarding employees’ payroll is always accessible. For example, accessing the data may be difficult when hardware or software failures. It may lead to delayed payment, which also demotivates employees. Every time a salary payment date is postponed, employees’ productivity is reduced significantly, which may lead to increased suffering of the patients and a lost reputation of the organization. To promote availability, there is a need to have a comprehensive data backup system for retrieval in case failure occurs.
References
Force, J. T. (2018). Risk management framework for information systems and organizations. NIST Special Publication, 800, 37. https://www.itdojo.com/oolruchu/2019/01/NIST_SP_800-37r2.pdf
Lisdorf, A. (2021). Securing the Cloud. In Cloud Computing Basics (pp. 131-143). Apress, Berkeley, CA. https://link.springer.com/chapter/10.1007/978-1-4842-6921-3_11
Srinivas, J., Das, A. K., & Kumar, N. (2019). Government regulations in cyber security: Framework, standards and recommendations. Future generation computer systems, 92, 178-188. https://www.sciencedirect.com/science/article/pii/S0167739X18316753
Critically evaluate Andrew et al.’s (2021) analysis of the Australian Government’s implementation of budgetary measures to manage the social and economic impacts of COVID-19. In your discussion explain the authors’ argument that Australia’s history of inequality has shaped these actions and the effect inequality may have on outcomes.
Notes: 400 words.
Accounting, inequality and COVID-19 in Australia Jane Andrew and Max Baker The University of Sydney Business School, Sydney, Australia, and James Guthrie Macquarie Business School, Macquarie University, North Ryde, Australia Abstract Purpose–The authors explore the Australian Government’s implementation of budgetary measures to manage the social and economic impacts of COVID-19, paying particular attention to how the country’s history of inequality has shaped these actions, and the effect inequality may have on outcomes.
Design/methodology/approach–In this qualitative case study of public budgeting, the authors draw on the latest research into inequality to consider the implications of policy responses to COVID-19 in Australia. In particular, we examine the short-term introduction of what we term“people-focused”budgetary measures.
These appeared contrary to the dominant neoliberalist approach to Australian welfare policymaking.
Findings–This paper foregrounds the relationship between budgeting, public policy and inequality and explores how decades of increasingly regressive tax systems and stagnating living wages have made both people, and the state, vulnerable to crises like COVID.
Social implications–There is still much to learn about the role of accounting in the shaping of growing economic inequality. In focusing on public budgeting within the context of COVID, the authors suggest ways accounting researchers can contribute to our understanding of economic inequality, both in terms of drivers and consequences. The authors hope to contribute to a growing body of accounting research that can influence social movements, political debates and policymaking, while also raising awareness of the consequences of wealth and income inequality.
Originality/value–The authors explore ways accounting scholars might help articulate a post-COVID future that avoids recreating the inequalities of the past and present.
KeywordsInequality, COVID-19, Public budgeting, Social accounting, Neoliberalism, Public policy, Piketty Paper typeResearch paper We do not always respond to shocks with regression. Sometimes, in the face of crisis, we grow up—fast (Klein, 2007). 1. Introduction The COVID-19 pandemic has exposed systemic challenges that need to be addressed by both society and scholarship. Implicated in those challenges is capitalism itself, as well as disciplines closely aligned to its ends like accounting.Guthrie and Parker (2017, p. 8) argue that accounting“has responsibilities that affect the living conditions of billions of people globally”, and they urge researchers“to rediscover contemporary relevance”for the field and to“enter into dialogue with potential audiences beyond themselves”(p. 11).
Along with climate change, economic inequality is one of the most pressing issues of our time. As accounting scholars, we have much to contribute to a collective understanding of the impact of inequality on society and the crafting of strategies to redress social and economic imbalances.Tweedie and Hazelton (2019)argued that the accounting and accountability research agenda should engage more actively with economic inequality, which aligns with AAAJ’s remit to reflect the severe issues associated with allocative, distributive, behavioural, social and ecological problems of the modern world.
Many countries have adopted neoliberal ideas and policies, imposing new public management (NPM) aligned with“quasi competition”and“business-like”management models in the public sector. NPM is a logic steeped in the management structures of the Accounting, inequality and COVID-19 1471 The current issue and full text archive of this journal is available on Emerald Insight at:
In studying inequality, the COVID-19 pandemic has brought public budgeting approaches into even sharper focus. Given the effects of COVID have intensified pre-existing racial, gender and class inequalities (Lehman, 2012;Lehmanet al., 2018), we explore whether the Australian Government’s response to COVID temporarily addresses several forms of inequality, via three specific questions.
(1) How has the pandemic challenged existing public sector budgetary rules and institutional design?
(2) What are the key political, economic and social factors influencing pandemic related policy responses and budgetary measures?
(3) Will there be permanent changes and unintended consequences to extant fiscal institutions as a result of the pandemic?
2. Background In November 2020, many economic indicators pointed to an emerging major global recession.
To insulate businesses and individuals from the financial consequences of COVID-19 public health interventions, governments across the globe have engaged in a wave of public spending. On the surface, the expenditure patterns appear to have deviated temporarily from neoliberal policy norms (Andrewet al., 2020), such as regressive taxation (Cooperet al., 2010), deregulation (Merinoet al., 2010), privatisation and the general dismantling of the welfare state and labour organisations (Andrew and Cahill, 2017;Uddin and Hopper 2003). We will argue that COVID-19, in particular, has highlighted our shared dependence on well-resourced governments in times of crisis and questioned the future of government spending and revenue-raising. Yet the unfolding crisis and the various government responses also have animated debates about economic and social inequalities (seeGrossiet al., 2020for a discussion of international reactions). In our paper, we focus on the Australian Government’s response to COVID-19. Still, we are speaking to a broader set of concerns that are of international interest, particularly as they relate to the effects of crises on public budgeting.
Australia is somewhat novel as a context as a conservative government have introduced these interventions in a temporary break from their preference for budget surpluses, austere social safety nets and business-focused stimulus measures.
The facts regarding economic inequality in Australia are bleak. Before the COVID-19 crisis, there were 3.24 million people (13.6% of the population) living below the poverty line, including 700,000 children under the age of 15 (ACOSS, 2019,2020). Women, particularly those who are single parents, and Aboriginal and Torres Strait Islander people continue to be over-represented in measures of poverty (Commonwealth Government of Australia, 2009– 2014). There is little doubt the pandemic has increased both the number of people in poverty and the degree of their economic strain. For example, the Australian Bureau of Statistics (ABS, 2020) estimates that at the peak of the employment crisis in June 2020, more than 1.6 million people were receiving unemployment benefits (known asJobSeeker) with 835,100 jobs lost since March. Even those people who have jobs are less secure: at the time of writing more AAAJ 34,6 1472 than 6 million people across 860,000 businesses were receiving wage supplements from the Government (known asJobKeeper) and in June 2020 over 50% of the Australian workforce was supported in part by the Government’sJobSeekerandJobKeeperpackages. Yet the pandemic has increased the wealth of the uber-rich, with the combined worth of Australia’s 200 wealthiest individuals rising by 25% in 2020 (Wade, 2020). While Australian policy responses to the pandemic have included a (temporary) focus on vulnerable people, as we will discuss, these same policies have generated wealth for businesses and their owners.
With this in mind, we agree withBerger (2017)that accounting academics can offer insights into the conditions of the present to help shape a more equitable and sustainable future (Bebbington and Unerman, 2018). Our paper discusses the relationship between accounting, public policy and inequality to articulate alternative pathways that might avoid recreating inequalities in a post-COVID future (Tweedie and Hazelton, 2015,2019).Section 3discusses the relationship between accounting, crises and inequality, andSection 4outlines our case study of pre-pandemic inequality in Australia.Section 5follows with an analysis of the shape of inequality in Australia after the pandemic where we discuss three specific“people-focused” budgetary measures enacted by the Australian Government during the crisis:JobKeeper, JobSeekerand theearly release superannuation scheme.InSection 6, we explore alternatives to the neoliberal approach to social welfare and inequality. We end with a consideration of the future beyond these temporary social welfare interventions, asking whether the crisis will provide the impetus to rethink neoliberal welfare policy solutions over the longer term.
3. Accounting, crises and inequality Accounting technologies have long been intertwined with capitalism (Andrew and Baker, 2020;Bryer, 2000a,b;Chiapello, 2007,2017;Cooper, 2015), withChiapello (2007, p. 268) referring to accounting as the“institution par excellence, whose progress is an indicator and sign…of the advance of capitalism”. Within capitalism, accounting has helped ensure the ideological and political potency of financial information masquerading (albeit imperfectly) as“truth”(Lapsley and Miller, 2019;Roberts and Wang, 2019;Tweedie and Hazelton, 2019).
With an emphasis on surplus accumulation and exploitation in the pursuit of profit, accounting practices have played a significant role in the production and maintenance of inequalities. The joint efforts of the accounting profession, standard setters and the Big Four global accounting firms have normalised the notion that the interests of capital and business are aligned with those of the public to such a degree that it has become almost impossible to imagine alternatives (Brooks, 2018).
Critically, this suggests that “inequality does not existas such”(Piketty, 2020, p. 7) but is instead, the outcome of neoliberal policy choices. According to Piketty, inequality ismade through the“legal, physical, educational, and political systems that people choose to adopt and the conceptual definitions they choose to work with”and that these are recruited to generate dominant narratives that can“bolster the existing inequality regime”(Piketty, 2020, p. 1). In Australia, neoliberal policy choices have led to unemployment, underemployment, suppressed wage growth and allowed forthe ballooning of household debt and intensification of inequality. In viewing the state as a business entity, neoliberals fear public debt and associated budget deficits (Andrewet al., 2020).
Accounting researchers have been concerned with the effects of neoliberalism on regulation, public budgeting and public service provision (Andrew, 2007;Merinoet al., 2010; Lapsley and Miller, 2019;Munzer, 2019;Peda and Vinnari, 2019). Many argue that by privileging capital, the legitimacy of surplus accumulation and the affirmation of cost minimisation on people and the planet, accounting has valorised exploitative practices that underpin the trajectory of rising economic inequality (Tweedie and Hazelton, 2015,2019).
However, crises like the current pandemic both expose already existing inequalities and (if left unchecked) intensify their effects (Spinney, 2020). Without both temporary and longer- Accounting, inequality and COVID-19 1473 term budgetary intervention, much of the burden of COVID-19 will fall on those already vulnerable, potentially exacerbating“deeply rooted social, racial, and economic health disparities”(Dornet al., 2020).
While the poor suffer disproportionally during crises under neoliberalism, the rich are well placed to get richer. In the past, crises have allowed for the rapid mobilisation and unquestioning adoption of neoliberal ideas within policymaking circles (e.g. the effectiveness of free markets and business, the benefits of privatisation and the inefficiency of public service delivery). They also present opportunities for significant transformation. Crises unsettle norms, rendering vulnerabilities, injustices and inequalities visible in ways that introduce the possibility of change. The pandemic provides an opportunity to rethink the relationship between governments, markets and citizens. Through strong advocacy and good policy alternatives, inequality can be addressed by a deepening of democratic ideals and the“rational pursuit of collectively defined and approved ends”(Bourdieu, 1998, p. 104, emphasis in original). But achieving transformation requires a radical rethinking of the role and purpose of accounting beyond that forged under neoliberalism, developing new approaches to public budgeting that address the intensifying inequalities produced by the pandemic (Andrewet al., 2020).
4. Pre-pandemic inequality in Australia While experiences across the world have varied, Australia provides a useful case study of pre-pandemic inequality. According to the OECD’s global economic outlook, Australia has done well compared to the rest of the developed world in handling the pandemic and emerging from the recession (Wright, 2020). Not only has the public health response been effective, attributed mainly to geography and closed borders, science-based policy response and community-oriented compliance culture (Wright, 2020), but the Government’s approach has been based on stimulus rather than austerity (theIMF Policy Tracker (2020)suggests that at 11.6% of GDP, Australia’s direct fiscal response is amongst the highest in the world).
Before the COVID-19 pandemic, both income and wealth inequality had been rising in Australia. In 2015–2016, an individual in the highest 1% of income earners took home more in a fortnight than the yearly salary of someone in the lowest 5% of income earners (ACOSS, 2018). According to data obtained from the Inequality Lab[1]income inequality in Australia has increased consistently since the 1980s.Figure 1demonstrates the increasing share of national pre-tax income earned by the highest income earners[2]. The top 10% income earners increased their proportion of the country’s total income from 23% to 33%. However, the real change was that the top 1% of earners now take home 13% of total national income, more than double what it was in the 1980s (5%). Figure 1.
Percentage share of pre-tax national income amongst high income earners AAAJ 34,6 1474 An Australian Bureau of Statistics report released mid-2019 shows that the wealthiest 200 people in Australia increased their net worth by an estimated 20% in 2018 (Long and Janda, 2019). Conversely, changes to the labour market, household debt and the size of the average mortgage mean that 10% of working households in Australia have less than $90 of savings in the bank (Power, 2020). The World Inequality Report neatly sums up the root cause:“economic inequality is largely driven by the unequal ownership of capital” (Alvaredoet al., 2018, p. 10). In Australia, inequality in capital stems from marked differences in homeownership and superannuation (private retirement savings) (Coates and Chivers, 2019).
Inequality is a global issue, with The World Inequality Report (Alvaredoet al., 2018,p.5) revealing that inequality levels differ widely between countries with similar levels of development. This highlights the critical role that national policies and public budgeting play in the shaping of inequality. Given this, it seems clear that Australia can address not only pre-existing inequalities through budgetary measures, but, if these are attuned to the needs of vulnerable people, some of the adverse social and economic effects of COVID can also be mitigated.
5.“People-focused”budget responses to COVID in Australia In response to the pandemic, the Australian Government mobilised a raft of stimulus measures for both businesses and individuals. A recent OECD report said that Australia’s economic improvement has been due to an avalanche of government financial support, such as theJobKeeperwage subsidy, and the Reserve Bank’s support in cutting interest rates and buying government bonds (OECD, 2020). We consider three of what we refer to as“people- focused”budgetary responses enacted by the Government. On the face of it, these appear to deviate significantly from the discourse on welfare and the market-based solutions that have dominated Australian public budgeting for decades (Andrewet al., 2020). Yet on closer inspection, these temporary relief measures also implicitly or explicitly reinforce neoliberal ideology.
5.1 JobSeeker Since 1945 the Australian Government has provided an unemployment payment to citizens who find themselves without work, but in the early 1980s social welfare provisions started to change as unemployment began to be conceptualised less as a collective problem for governments and more as an individual responsibility. This shift is a consequence of the embrace of the neoliberal philosophy of personal responsibility for social well-being accompanied by the withdrawal or reduction of state support (cost-saving). Over time, payments to the unemployed have reduced in size (relatively), and access has become more prohibitive.
At the beginning of 2020, the Government’s low unemployment payments came under scrutiny, and a parliamentary committee issued a report warning that people were being forced into poverty, food insecurity, homelessness and compromised mental health because of lack of income support. With the onset of the pandemic and widescale job losses, on 24 March 2020, the Government announced temporary changes to theJobSeekerpayment that included a supplement to the unemployment benefit of $550 a fortnight, along with a lifting of wait times, changes to the assets and income test, removal of the“mutual obligation” requirements and a streamlining of the application process. The changes initially projected to cost $14 billion over six months, were designed to“supercharge the safety net”and“support the most vulnerable”(Henriques-Gomes, 2020 ). The program has since been extended at a lower rate of supplementation (to $250 in September and then to $100 in December 2020) Accounting, inequality and COVID-19 1475 and with tighter eligibility requirements until March 2021. In October 2020, when the Government released its budget (six months late) it became clear that the phased reduction in people-focused support would be replaced by a growing emphasis on a business-driven recovery.
This shift in focus symbolically signals that people receivingJobSeekerbefore the pandemic was“responsible”for their unemployment, unlike those who found themselves unemployed through no“fault”of their own as a result of the public health interventions (e.g.
shutdowns). Drawing such a distinction is a by-product of neoliberal restructuring that has eroded previous welfare provisions to create a“flexible”labour market (i.e. casualisation), leaving the majority of Australian workers with few protections and vulnerable to unemployment (ABC News, 2018).
According to the ABS, the unemployment rate rose from 5.2% in early 2020 to 7.1% by September (ABS, 2020). The October data shows 747,600 Australians worked between one and nine hours per week, which is 5.8% of all workers with jobs. If all of these workers were classified as unemployed–which many effectively are, given they would work only a handful of hours a week–the unemployment rate increases from 7.00% to 12.44%. None of these workers would qualify forJobSeekerpayments (Austin, 2020).
Approximately 1.7 million people receivedJobSeekerpayments in September (Henriques- Gomes and Karp, 2020). There is little doubt that this scheme provided critical relief from the immediate consequences of public health-related unemployment. Also considered that JobSeekerpayments to the unemployed have ensured those people have resources to pay for essentials such as housing, food and clothing. Despite this, the Government is winding back its welfare provisions to pre-COVID levels. The OECD has warned the Government against withdrawing support too quickly, and it also should consider increasing payments to the unemployed on a long-term basis (Wright, 2020).
5.2 JobKeeper The potential value of a universal basic income has been widely debated (see, e.g.Lawhon and McCreary, 2020), in terms of both social and environmental benefits. However, most governments have resisted undertaking policy experiments to assess the viability of a universal wage[3]. Despite government wage subsidies being inconsistent with neoliberal principles, on 30 March 2020, the Australian Prime Minister announced a $130 billion package focused on sustaining employment during the economic downturn caused by the pandemic through a wage subsidy package to employers. With similar features to a universal basic income, theJobKeeper package provided initial temporary payments of $1500 a fortnight to eligible businesses to subsidise the wages of employees who might otherwise have been made redundant. It has since been revised downwards to $1200 from September to $1000 in January 2021 and will end in March 2021. The program has sought to maintain the employer-employee relationship through a wage subsidy, thereby helping to support employment and ensure money continues to flow within the economy. However, the failure ofJobKeeperto include certain groups of employees has been controversial. In particular, the 2.17 million people on temporary visas in Australia (such as students, working holidaymakers, temporary skilled workers) and citizens and permanent residents not in their role for at least 12 months are not included[4].
Both the extension ofJobSeekerand the introduction ofJobKeepersaw the Government mobilise budgetary measures that put money directly into the hands of individuals whose livelihoods were compromised as a result of the lockdown restrictions imposed in response to COVID-19. Given the schemes will be funded by taxpaying Australians, to a large extent, the welfare responsibility of the crisis has been collectivised. This is a significant, albeit temporary, shift from the neoliberal norms of previous government administrations that AAAJ 34,6 1476 rejected direct welfare payments for the social safety net, preferring instead to stimulate business as a means to keep jobs. The temporary nature of these programs does not present a wholesale change in thinking, but it does signal the importance of the state as the insurer of last resort during a crisis[5].
Unfortunately, for many, theJobKeepersubsidy only delays their eventual unemployment and the need forJobSeekerwhen the program ends in March 2021. Given this, the Reserve Bank has been urging the Government to consider a more robust counter-cyclical employment creation scheme that focuses on public infrastructure projects (Associated Australian Press, 2019). In effect, this would shift resources from a wage subsidy into new forms of government employment that targets the construction of new public assets, securing the nation’s longer-term collective wealth. Instead, the Federal Budget 2020 has sent strong signals that the Government is keen to revert to budgetary measures that stimulate (and subsidise) the private sector, capital and a business-led recovery (Commonwealth of Australia, 2020).
5.3 Early release superannuation scheme In a further attempt to get cash into the hands of the Australian people, the Government initiated anearly release superannuation scheme[6].From 20 April 2020, eligible individuals were permitted to access up to $20,000 of their retirement savings without being subject to tax or a means tests for other forms of welfare support. By November 2020, over 50,000 people have withdrawn over $33 billion. In effect, the scheme made it possible for individuals to act as their own welfare provider. Still, the decision to withdraw from superannuation comes with a significant impact on retirement savings in the future.
The funds have been used to pay down debt, pay rent and buy food in the present. At the same time, these same Australians will see their future fiscally constrained in new ways, as they pay for the current stimulus spending through a combination of increased personal taxes, goods and services taxes and additional austerity measures. Indeed, unlikeJobKeeper andJobSeeker, over time the scheme is likely to increase inequality and require additional budgetary spending later when these citizens approach retirement (in the form of pensions and other social infrastructure related to housing and health care). The scheme is in keeping with the logic of neoliberalism wherein“responsible individuals are required to provide for themselves in the context of powers and contingencies radically limiting their ability to do so” (Brown, 2015, p. 134).
6. Budgeting, accountability and tackling inequality Andrewet al.(2020, p. 766) argue that within the straitjacket of neoliberalism, Australia’s national budgets have created: consistent winners and losers, where the winners are large corporations and owners of capital and the losers are the self-employed, contract and casual workers, minorities and society as a whole because there is less money for essential services and infrastructures such as hospitals, schools, welfare payments, science and innovation and public transport. While it seems the ideological frame within which public budgeting takes place has become somewhat impenetrable, the current crisis has shone a light on the realities of neoliberal budgeting.
Given that the health and financial consequences of this pandemic will continue to be unevenly distributed without a fundamentally different approach to public budgeting, including changes to the“education system, health system, tax and industrial relations framework”, Australia will continue to produce“virulent inequality”(Charlton, 2020). Public budgeting within the context of neoliberalism, even when faced with a crisis of the scale we are currently experiencing, has failed to engage with the structural drivers of inequality. Accounting, inequality and COVID-19 1477 Indeed, despite the temporary“people-focused”budgetary interventions outlined above, the sustained bias towards business-led recoveries are set to reproduce remedies that“fail to grasp the root cause of the problem”(Olsonet al., 2001, p. 506).
Indeed, it is increasingly apparent that the Australian Government will not reconceive our essential public services beyond the logics of new public management. Instead of pursuing employment through public infrastructure projects, its focus is on providing subsidies to business to keep employees“on the books”and working. While Australian policy responses to the pandemic have included a (temporary) focus on vulnerable people, these same policies have also been recruited to generate cash for businesses and capital to intensify the worth of the wealthy. When finishing this article in February 2021, the government announced an increase in normal unemployment benefits of $3.57 a day extra. This places Australian at the bottom of the OECD concerning social security payments for the unemployed[7]. The government JobKeeper $100 billion scheme, mainly paid to big corporations, has resulted in Australian billionaires becoming richer and the corporate sector announcing profits and dividends. For instance, Crown Resorts took $255 million in JobKeeper payments in 2020, allowing it to pay $203 million in dividends. Crown made a $120 million loss for the six months to December[8].
Yet alternatives to neoliberalism exist. Piketty’sCapital and Ideology(2020) outlines concrete possibilities for a more equitable future, emphasising public welfare and living wages to flatten the inequality curve–in essence, budgetary measures likeJobKeeperand JobSeekerthat have been mobilised permanently in response to inequality. Alongside these, Piketty (2020, p. 981) makes a case for a“universal capital endowment”funded by a “progressive tax triptych”that focuses on poverty, inheritance and income tax reform to help “diffuse wealth at the base while limiting concentration at the summit”. This proposal tackles inequality by supporting vulnerable workers who are reliant on selling their labour-power in an increasingly unregulated market that puts“constant downward pressure”on wages or has been left without work entirely (and therefore have no real means to build capital) (Andrew and Baker, 2020, p. 647).
It is evident that alternatives to neoliberal forms of revenue-raising and expenditure within the routines of public budgeting (seeMarriott and Sim, 2019;Sikka, 2015;Veldman, 2019) have proven essential during the initial phases of this crisis and can no longer be dismissed as unrealistic. In the space of months, the government have changed their approach to public policy and public budgeting to enable the suspension of rents and mortgages, the outlawing of evictions, the provision of a living wage, free childcare, the freeing of prisoners and the channelling of funds into public goods and services like healthcare and cleaning. Policies that seemed previouslyimpossiblehave proven temporarily possible (if not essential) in the face of the pandemic. That said, the suite of“people-focused” budgetary measures will produce uneven outcomes as the responsibility for some welfare payments to vulnerable Australians has been collectivised (JobSeekerandJobKeeper) while others remain individualised. In encouraging vulnerable people to draw down their retirement savings (with obvious long-term implications for their retirement savings), the early superannuation access schemeis a profoundly inequitable approach to social welfare, relying both on neoliberal ideas about personal responsibility as well as underlying belief structures about individualism and retirement funding.
In what seems like further evidence of the sustained appeal of neoliberal forms of governance, when the Australian budget was finally released in October 2020 (six months later than expected), it included $1.4 billion in cuts to the funding of eleven critical bodies created to improve government transparency and public accountability. These included the Australian National Audit Office (ANAO), the Office of Information Commissioner, and the Australian Human Rights Commission. Starving a watchdog meant to investigate government misconduct undermines the independence of that organisation. It can only be AAAJ 34,6 1478 viewed cynically, given that the ANAO has uncovered some of the biggest government corruption scandals in 2020, including the possible use of community funding to secure votes in marginal electorates and an allegedly corrupt property deal that has been referred to the police for investigation (Wilkins, 2020). Under the spectre of crisis, it appears the 2020 Budget has eroded the very bodies that ensure Australia’s democratic institutions can meet the challenges posed by this pandemic[9].
7. Conclusions If inequality is created and maintained through discourse and ideology (Piketty, 2020), then accounting has an essential role to play in the production of more equitable futures. Across the spectrum of work undertaken by accountants–from tax and audit accounting to management accounting and financial reporting–all could be more attuned to inequality if underpinned by appropriate regulation, public policy and budgetary measures (Merinoet al., 2010;Sikka, 2009,2015). The pandemic has also prompted a discussion about our rights to basic needs such as food, housing, healthcare, education and secure work, which has implications for the field of accounting practice that prioritises shareholder value and capital markets.
Given that we know there is a relationship between accounting and inequality, there is a pressing need for accounting researchers to contribute to public debates about greater equality and the well-being of people in society. These discussions should include analysis of the living wage debate with empirically rich insights from individuals who have received these kinds of benefits during the pandemic (Skilling and Tregidga, 2019), and a critique of the implications of shareholder value on the real economy and its impact on wealth distribution (Clarkeet al., 2019;Veldman, 2019). Also, there is an urgent need for research that maps the way accounting normalises those business structures and internal management practices that reproduce structural and discursive forms of economic inequality (Tweedie and Hazelton, 2015,2019). We call for accounting researchers to play their part in shaping a post-COVID future that avoids recreating the inequalities of the present.
Notes 1. The World Inequality Lab is associated with the Inequality Report ofAlvaredoet al.(2018), see https://wid.world/world-inequality-lab 2. While the Gini index is often used as a measures of inequality,Alvaredoet al.(2018, p. 27) advises the use of the“share of national income captured by each group”as they argue this is a more meaningful and accurate measure.
3. Finland is a notable exception, but there are other small-scale experiments, some funded by the private sector, taking place in Canada, Scotland, Spain, India, Kenya and the US.
4. Controversially,JobKeeperhas been paid to some large, listed companies, triggering concerns that the program may have artificially inflated profits, dividend payments and executive bonuses.
5. Governments around the world played a similar role in response to the global financial crisis of 2008–2009.
6. Superannuation in Australia is a type of employment-funded pension, partly compulsory and further encouraged by tax benefits.
8.https://www.crikey.com.au/2021/02/25/jobkeeper-2021-wage-supplement / 9. The 2020–21 Budget includes $98 billion in response and recovery support, including $25 billion under the COVID-19 Response Package and $74 billion under the JobMaker Plan. The underlying Accounting, inequality and COVID-19 1479 cash deficit in 2020–21 is expected to be $213.7 billion (11.0 per cent of GDP) (Commonwealth of Australia, 2020).
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Corresponding author Max Baker can be contacted at:max.baker@sydney.edu.au For instructions on how to order reprints of this article, please visit our website:
www.emeraldgrouppublishing.com/licensing/reprints.htm Or contact us for further details:permissions@emeraldinsight.com Accounting, inequality and COVID-19 1483
Each student will be required to conduct an interview with an entrepreneur if his/her choice. The entrepreneur cannot be a family member and must be located in the US. Students will be required to identify the person including his/her name and contact information (10% of interviewees will be contacted to ensure validity) and apply class theory in conducting the interview and subsequent analysis. An exact transcription of the interview is not appropriate; rather, a summary of the key points will determine the grade, once again emphasizing an application of class material, especially Chapter 2. The maximum length will be 4 pages (not including the cover sheet or bibliography). The Certification of Authorship Cover Page, as noted below, is required. This assignment will be due in the appropriate Assignment Drop Box by noted due date, but the Drop Box will be opened earlier for students who want to finish it earlier. Supports Learning Objectives 3, 5, & 6.
Please include the Academic Honesty Cover Page – Interview (DOC)
Actions.
Online Interview Assignment (alternative to Live Interview)
The Online Interview assignment represents an alternative to students who are uncomfortable (due to COVID-19 issues) in conducting a live interview as originally assigned for the class. Although it cannot replicate the benefits of a live interview, this alternative offers a glimpse into the entrepreneur’s mind, from creating a product or service to bringing it to the market.For this assignment, students will be expected to choose three online interviews from the following list, two from section A and one from section B. The paper needs to include the following:
The Academic Honesty Cover Sheet (you will need to review the class video on Plagiarism and then quote and site any others’ words or phrases – which is perfectly acceptable (see APA guidelines).
Develop a comparison of the three entrepreneurs, noting similarities in their stories as well as their entrepreneurial traits (the traits being noted from the class text).
Develop any contrasts that you can find between the three entrepreneurs, from their histories to their entrepreneurial traits.
Note as many pieces of entrepreneurial advice as you can garner form the videos. Your instructor hopes to gather the best ones from the class and present them to everyone in hopes of offering the best learning experience for the class as a whole.
A couple of pointers:
Prepare for the interview videos by reviewing the entrepreneurial characteristics in the class textbook: by doing so you will note them as they arise in the interview.Take notes of the characteristics as you see them in each interview: that way you will have a basis for comparison when you‘ve completed all three interviews.
You are welcome to use the words of the interviewees, but you MUST quote and cite them as well as the class textbook (per APA standards (Links to an external site.)), All assignments must be turned in.
The text of the paper needs to be 5 pages or less (not including the Academic Honesty Cover Page and the Bibliography).
Make sure to check your work using Turn It In software: it is automatically applied in the assignment drop box (and note that there WILL be some similarity due to the same cover sheet being used).
Interviews: Section A (Choose 2)
Elon Musk (Links to an external site.) Founder of PayPal, Tesla, SpaceX
Reid Hoffman (Links to an external site.) (Founder of LinkedIn)
Kay Koplovitz (Links to an external site.) (Founder, USA Network)
Scott Cook (Links to an external site.) (Founder and Chair of Executive Committee, Intuit)
Sean O’Sullican (Links to an external site.) (Founder of SOSventures)
Drew Houston (Links to an external site.) (Founder and CEO of Drop Box)
Mark Cuban (Links to an external site.) (Owner, Dallas Mavericks, Media Entrepreneur)
Sara Blakely (Links to an external site.) (Founder and CEO, You Tube, SPANX)
Arianna Huffington (Links to an external site.) (Huffington Post)
Oprah Winfrey (Links to an external site.) (Harpo, Inc, O, OWN)
Interviews: Section B (Choose 1)
Brian Chesky (Links to an external site.) (Cofounder, Airbnb)
Rohini Unnikrishnan (Links to an external site.) (Cofounder Woohoo doodh, Happy Beverages and Foods Pvt. Ltd.)
Bill Gates (Links to an external site.) (Microsoft)
Bill Gates video 2 (Links to an external site.)
Mark Zuckerberg (Links to an external site.) (Facebook)
Steve Jobs (Links to an external site.) (Apple)
Larry Ellison (Links to an external site.) (Founder, Oracle)
J. K. Rowling (Links to an external site.) (Harry Potter empire)
Robert L. Johnson (Links to an external site.) (Founder, Black Entertainment Television)
Please review your work for plagiarism using the TurnItIn review system. This TurnItIn video (Links to an external site.) will show you how to review your work.
Please review the grading rubric below before submitting your paper
In a three-page reflection paper, respond to the below questions based on the following course objectives:
Course Objectives:
Analyze ethical dilemmas in the health care environment.
Assess the sources of health care laws and regulations.
Explain the features of federal assistance programs.
Examine the rights of stakeholders in the health care system.
Analyze the characteristics of negligence in the health care environment.
Explain regulations regarding safeguarding of health information management.
Answer the following two questions with examples and explanations.
Discuss how the course supported each of the six objectives above.
Explain how you could apply the information presented in the course as a health care management professional.
Reflect on this course, and answer the following two questions:
What was the most valuable thing you learned, and why?
What did you find most challenging, and how will you strengthen those areas as a health care management professional?
Citations, references, and APA format are required. Use the CSU Online Library as one of your references to support one or more of your responses. APA formatting with at least three references are required
An understanding of the symptoms of alterations in neurological and musculoskeletal systems is a critical step in diagnosis and treatment. For APRNs this understanding can also help educate patients and guide them through their treatment plans.
Assignment (1- to 2-page case study analysis)
In your Case Study Analysis related to the scenario provided, explain the following:
Both the neurological and musculoskeletal pathophysiologic processes that would account for the patient presenting these symptoms.
Any racial/ethnic variables that may impact physiological functioning.
How these processes interact to affect the patient.
Scenario: A 58-year-old obese white male presents to ED with chief complaint of fever, chills, pain, and swelling in the right great toe. He states the symptoms came on very suddenly and he cannot put any weight on his foot. Physical exam reveals exquisite pain on any attempt to assess the right first metatarsophalangeal (MTP) joint. Past medical history positive for hypertension and Type II diabetes mellitus. Current medications include hydrochlorothiazide 50 mg po q am, and metformin 500 mg po bid. CBC normal except for elevated sedimentation rate (ESR) of 33 mm/hr and C-reactive protein (CRP) 24 mg/L. Metabolic panel normal. Uric acid level 6.7 mg/dl.
All papers submitted must include a title page, introduction, summary, and references. The sample paper provided at the Walden Writing Center provides an example of those required elements (available at https://academicguides.waldenu.edu/writingcenter/templates). All papers submitted must use this formatting
For this task, create a tool (i.e., an evaluation rubric, matrix or comprehensive checklist) that can help assess an IT policy. The tool should have an appropriate number of criteria and a scale on which to evaluate each criterion. Then, prepare a report that contains the following elements:
• Title of the Policy • Objective of the Policy • Expected improvements or controls to be mitigated by the Policy • Policy Contents • Stakeholders and users that need to observe the policy • Evaluators and Approvers of the Policy • Distribution and Communication • User Awareness Sessions • Revisions History
Part 2: Evaluate an Organization’s IT Policy
Conduct research on an organization of your choice. You can use government or academic portals whose policies are available online. Using the tool that you created in part 1 of this assignment, research and evaluate the organization’s IT policy.
Then, create a report in which you summarize the following:
1. Provide a description of the organization that you chose, along with the web address for the IT policy.
2. Describe the IT policy at a high level. 3. Present a chart depicting each criterion with its description and a
scale showing the requirements for each level in the scale of the evaluation tool (in an appendix).
4. Create a narrative to explain the rationale for the criteria and rating scale.
5. Use your tool to evaluate the IT policy and provide strengths and weaknesses.
6. Provide three recommendations to improve the IT policy.
7. Explain how this organization uses IT policy strategically.
Length: 4-5 pages, not including title page and references page or appendix
References: Include a minimum of 3 scholarly resources
We’re finally going to cover the topic that most of you probably thought we’d spend all semester on: psychological disorders (this week) and treatment (next week)! When people think of psychology, this is what they think of, but I hope that you now understand that these chapters needed to come after all the rest. One cannot understand psychological disorders and their treatments without understanding why people think the way they do and why people act the way they do. We’ll talk about nature versus nurture and its role in the genetic or environmental root causes of some disorders. We’ll talk about how the various approaches we’ve been talking about (cognitive, behavioral, psychoanalytic, humanistic, etc) influence how we think about these disorders and their treatments. These next two weeks are your opportunity to apply everything we’ve been talking about to understand psychological disorders and their treatments.
This week we’ll cover the following topics in Chapter 13: Psychological Disorders:
· What’s normal, what’s not
· Classifying and explaining psychological disorders
As you read through the chapter, you might feel yourself succumbing to the psychological version of intern’s syndrome (Links to an external site.), where you think you should be diagnosed with whatever disorder you happen to be reading about. We all feel sad, anxious, or angry at times. These are normal fluctuations in mood. Psychological disorders are not “normal” fluctuations in mood. Disorders seriously interfere with a person’s life (personal, professional, or day to day interactions) for an extended period of time (DSM defines this time period).
Mental health professionals rely on the three Ds to determine if someone is exhibiting abnormal behavior, as opposed to maladaptive behavior:
1. Dysfunction: behavior interferes with daily life and relationships
2. Distress: behaviors/emotions cause person to feel upset
3. Deviance: degree to which behavior is considered outside the norms of society
Mental illnesses are health conditions involving changes in emotion, thinking or behavior (or a combination of these). Mental illnesses are associated with distress and/or problems functioning in social, work or family activities.
Mental illness is common. In a given year:
· nearly one in five (19 percent) U.S. adults experience some form of mental illness
· one in 24 (4.1 percent) has a serious mental illness*
· one in 12 (8.5 percent) has a diagnosable substance use disorder
Mental illness is treatable. The vast majority of individuals with mental illness continue to function in their daily lives.
*Serious mental illness is a mental, behavioral or emotional disorder (excluding developmental and substance use disorders) resulting in serious functional impairment, which substantially interferes with or limits one or more major life activities. Examples of serious mental illness include major depressive disorder, schizophrenia and bipolar disorder.
So mental illnesses are both common and treatable. This may surprise you because there is a huge stigma against mental health (Links to an external site.). This can lead to devastating consequences because people will not seek help when they really need it. Needing help is not a weakness and is necessary in most cases. A person suffering from a mental illness cannot just get over it, as they are sometimes told. Taking psychoactive medications and/or engaging in talk therapy may be part of getting oneself psychologically well.
Some of the harmful effects of stigma can include:
· Reluctance to seek help or treatment
· Lack of understanding by family, friends, co-workers or others
· Fewer opportunities for work, school or social activities or trouble finding housing
· Bullying, physical violence or harassment
· Health insurance that doesn’t adequately cover your mental illness treatment
· The belief that you’ll never succeed at certain challenges or that you can’t improve your situation
So you can see why it’s important to combat this stigma. The consequences are far reaching and extremely harmful.
Classifying and explaining psychological disorders
In the US, mental health professionals use the Diagnostic and Statistical Manual (Links to an external site.) (DSM) to help diagnose people with particular disorders. It uses a checklist of symptoms to diagnose individuals and to determine the best course of treatment. There are both pros and cons to using the DSM and clinicians are constantly revising, defending, and debunking the use of the DSM.
Given the prevalence of disorders, you might not be surprised to learn that some people can suffer from more than one disorder at a time. This is called comorbidity. It’s similar to suffering from both the flu and cancer – 2 different disorders with different underlying symptoms.
Researchers and clinicians talk about the etiology (Links to an external site.)of a disorder. That is, what are the root causes of a disorder. It should not surprise you of some of the common explanations:
People who suffer from anxiety disorders (Links to an external site.) have extreme anxiety and/or fears that are debilitating. This is not your regular run of the mill anxiety about an upcoming test or a dislike of spiders. This is severe anxiety and fear that leads to changes in the way one interacts with the world. Some examples of anxiety disorders include:
· Panic disorder (Links to an external site.) – panic attacks (Links to an external site.) that happen frequently and without a discernible reason are a symptom of this disorder. Panic attacks make a person feel as though they are having a heart attack and that their death is imminent. Sometimes, telling someone that they are not dying, but are instead suffering from a panic attack, can help them to calm down.
· Obsessions – repeated thoughts/urges that won’t go away; examples:
· Fear of contamination
· Fear that something wasn’t done right
· Compulsions – actions to get rid of the obsessions; examples:
· Constant hand washing
· Constant checking or repetitive rituals
Depressive Disorders
People with depressive disorders (Links to an external site.) feel profound sadness and despair, often for a long period of time, so much so that it interferes with their everyday life. This is not just “feeling blue”. Table 13.5 lists some of the different types of depressive disorders.
People who suffer from schizophrenia (Links to an external site.) appear to have lost touch with reality in their thoughts, behavior, and feelings. This is called psychosis. Symptoms of schizophrenia (Links to an external site.) (Tables 13.7, 13.8) are categorized as positive or negative. In this case, I don’t mean “good” or “bad”, but rather are symptoms that are present or absent.
· Positive symptoms: distortions of behavior; examples:
· Negative symptoms: reduction / absence of expected behaviors; include decreased pleasure, lack of motivation, lack of emotion
Note that people often confuse schizophrenia with dissociative identity disorder (Links to an external site.) (DID). DID is a personality disorder in which a person can exhibit more than one personality. DID is an extremely rare disorder.
Hit reply and type your answers to the following:
1. Why do you believe there is a stigma against mental health? Pick either panic disorder or a specific phobia and describe its symptoms. Imagine talking to someone who held negative views towards a person who sought treatment for one of those disorders. What arguments might you use to change their mind?
2. What are some pros and cons of using the DSM when diagnosing someone with a psychological disorder? What is your opinion?
3. Choose one of the following disorders: OCD, major depressive disorder, or schizophrenia. Use what you learned in the textbook and/or my lecture above, and (a) summarize the symptoms, (b) using the biopsychosocial model, talk about some of the causes (etiology) that may contribute to its appearance (include the biological, psychological, and sociocultural factors).
4. Find a first person account of a person living with a psychological disorder of your choosing (but it can’t be any of the disorders you have already mentioned in your previous answers). You can find either a written artifact – blog, article, news story – or a video. Describe how the person describes living with the disorder and your thoughts on it. Be sure to share where you got the first person account (URL or PDF)
Explain your state laws for involuntary psychiatric holds for child and adult psychiatric emergencies. Include who can hold a patient and for how long, who can release the emergency hold, and who can pick up the patient after a hold is released.
Explain the differences among emergency hospitalization for evaluation/psychiatric hold, inpatient commitment, and outpatient commitment in your state.
Explain the difference between capacity and competency in mental health contexts.
Select one of the following topics, and explain one legal issue and one ethical issue related to this topic that may apply within the context of treating psychiatric emergencies: patient autonomy, EMTALA, confidentiality, HIPAA privacy rule, HIPAA security rule, protected information, legal gun ownership, career obstacles (security clearances/background checks), and payer source.
Identify one evidence-based suicide risk assessment that you could use to screen patients.
Identify one evidence-based violence risk assessment that you could use to screen patients
Respond to the following psychiatric evaluation with rationales 2 APA references no older than 5 years
a 14-year-old Hispanic female Patient who presents today with mother for an initial psychiatric evaluation. Wt 198 lbs, BMI 37.9 Index,
• The Patient stated that she has been feeling depressed a lot more than before, and its taking over her to the point that she lays down on the bed and does not want to do anything, and sometimes, will have no energy to do anything. She stated that she does not have motivation at all, feeling depressed and no energy to do anything. This started since October 2021. She stated that she could remember that it started because of the pressure from school work because they were being overloaded with a lot of home works especially during Pandemic. She mentioned that it started first by her pulling, cutting herself on the arms and legs, though it has stopped. Current presenting symptoms: trichotillomania, no motivation, feeling of hopeless, feelings of insecurity and often does not want to take her mask off, and always putting her Jacket on, feelings of self worthlessness, low self-esteem, crying frequently, fatigue, appetite changes, insomnia ( 5 hours), social withdrawal, anhedonia. laying on bed and does not want to do anything, feeling guilt, concentration issue, anxiety and worrying a lot, racing thoughts, irritable, sad, feeling on edge, no focus. She complains of hearing voices so loud she believes were her thoughts. She is not able to sleep at night.
The Patient rated her mood at 5/10 and anxiety at 7/10 on a scale of 1-10 with 1 being the least and 10 being the worst. Alleviating factor: laying on bed. Aggravating factor: any stressful situation. She denies using any illicit drug or alcohol or smoking cigarette. She denies physical, emotional or sexual abuse. She denies SI/HI/AH/VH. Medication reconciliation done
• Home Environment: living arrangements: living with parents and 2 siblings plus uncle and auntie. , no violence in the home , no exposure to violence in the neighborhood , no smoker in the home. Education: school name: Ida B Wells Middle School, Washington DC , does not enjoy school/is bored in school , no concerns from school about learning or behavior , , goals when finishes school: Physician. Exercise: plays outside , goes to the park , spends most of the time watching TV or playing video/computer games. Activities: Denies , activities with friends and have no issues with peer pressure, no issues with bullying , no gang involvement. Suicide/Depression/Mental Health: feels stressed/anxious most of the time , low self-esteem , has friend/family member to talk to if having problems , has good anger management skills , no behavior problems at school she endorses frequent crying or depressed mood , withdrawal from family, friends or school , no issues with bullying , no history of suicidal thoughts. There was history of self-harm (i.e. cutting), but , no history of violence towards others , no history of homicidal thoughts , no history of emotional, physical or sexual abuse. Safety: feels safe at home , feels safe at school , feels safe in neighborhood (no gangs/territory groups) , uses internet and social media safely. Sleep Patterns: gets less than 8 hours of sleep, have trouble falling asleep , bedtime established , goes to bed at (time): 10:30P , no television / screens in the bedroom
Diagnosis Major Depressive Disorder
• Plan: Psychoeducation provided Supportive therapy provided Safety plan setup and encouraged Options reviewed for dealing with triggers for self-harm Appropriate sleep hygiene reviewed Healthy diet encouraged Exercise discussed Mature coping skills reviewed Medication side effects, risks, and potential interactions reviewed medication dosage, frequency, and other instructions Reviewed how long it may take for medication to work.
Activity: Get involved in activities that you enjoy and are interesting to you. These activities may be related to school, after school programs, volunteering or community organizations. Try to limit watching TV or playing video games. Consider a family media plan including time for physical activity and unplugged family time. Exercise is also very important. You should get at least 60 minutes of exercise every day. Be careful when using the internet; being online is the same thing as being in public. Remember that anything you share on line you are sharing with many people and it cannot be erased. Do not meet up with strangers you connect with online. All internet use should be in public areas of the home so parents can ensure online activity is safe.. Sleep: Sleep is very important at your age and you need plenty of sleep to do well in school. You should get at least 8 hours of sleep per night. Some tips for improving your sleep include: Not watching TV/ phone or screens while going to sleep, avoid napping during the day, avoid caffeine and chocolate a couple hours before bedtime, avoid large meals right before going to bed, and establish a regular bedtime.. Mental Health: Sometimes people get angry, upset, stressed or sad about a certain situation. It is not ok to hurt yourself or others when this happens. It is also not good to use violence (ex: fighting) to solve problems. There are healthier ways to deal with your feelings. If you ever feel angry, upset or sad please talk to an adult or your doctor. You can also call the Access HelpLine at 1(888)7WE-HELP or 1-888-793-4357 at any time. Safety: Everyone should wear seatbelts while riding in a car. Younger adolescents may still need to be in booster seat, low-profile backless boosters may be more acceptable to the adolescent. Your child should continue to ride in the back seat until 13 years of age. Youth under 16y should not ride ATVs. Model safe behavior by always wearing your seat belt. Make sure your child is always wearing a helmet while riding a bike/scooter/skating etc. Use sunscreen with SPF greater than 15, reapply every 2 hours. Develop safety rules with your child such as not riding in a vehicle with someone who has been using drugs or alcohol. Guns, knives and other weapons are extremely dangerous and should not be used to fix problems. It is best not to have a firearm in your home, however if necessary firearms should be stored unloaded and locked with ammunition locked separately. Do not listen to loud music in ear buds
