Nursing Process Essay Example for Free

Nursing Process Essay The client is a 70 year old, Caucasian male who is a retired siding salesman from Riverside, IA, who has an extensive history with Paralysis agitans (Parkinson’s disease). The client was first admitted to the long term care facility in December 2012. The client explained that he came to be at this facility after â€Å"already being in two places like this†. He was removed/discharged from the last long-term care facility for being what he called â€Å"disruptive†. The client described the staff at the last facility as not very kind to the residents. There was an incident where the drugs that were prescribed to the client made him hallucinate and he became unruly with the staff and was restrained and taken to the hospital for evaluation. He was then transferred to this long term care facility. Wanting to gather the client’s health history, an interview was scheduled. In starting the interview with the client, he was asked if he would be comfortable with being asked some questions and was informed that he did not have to answer any questions that he was uncomfortable with. Due to the client’s paralysis agitans and his muscle weakness he is primarily in a wheelchair. The client was asked if there was anything that he needed before starting and if he would prefer the door be closed or the curtain be drawn for privacy, he stated that wasn’t necessary. It was observed that the client had tremors in his right hand and arm. A few minutes after sitting down, the client asked for help moving his hand that was resting on the bed to the arm of his wheelchair; in doing this it seemed to help calm the tremors. When speaking with the client, he is of sound mind and has a sense of humor. This indicates that the client’s paralysis agitans has not affected the area in the right hemisphere of the brain that controls personality. The client noted that he was in respectable physical health until 1996. He then explained that in the spring of 1996, while he was running he suffered from a TIA (Transient Ischemic Attack). The client sought out professional answers from 5 specialists and was diagnosed with Paralysis agitans. The client conveyed this was a concern he had because his father also had Paralysis agitans. The client describes that the Paralysis agitans has  progressively become worse over the past 18 years. It was observed that his speech was slow and monotonous. The client spoke in a low and discreet volume. A lack of facial expressions was also noticed. The client can walk with the assistance of a walker but is generally in a wheelchair. Name of Drug Dosage Route Time Related to Carbidopa-Levo 25 100 tab Orally TID Paralysis agitans Comtan 200 mg tablet Orally TID Paralysis agitans Seroquel XR 50 mg tablet Orally In the afternoon Nonorganic psychosis He is prescribed 3 tablets to be taken orally 3 times a day Carbidopa-Levodopa 25-100 (25 mg of Carbidopa and 100 mg of Levodopa) for paralysis agitans. He is also prescribed 200 mg of Comtan to be taken orally 3 times a day for paralysis agitans. These drugs raise the level of dopamine in the brain. A side effect of having elevated levels of dopamine in the brain is psychosis. The client is also given 50 mg of Seroquel XR orally in the afternoon to alleviate his nonorganic psychosis. It is documented in the client’s chart that there are symptoms of sleep apnea. When asked, the client stated that he was unaware of having that condition. The client does not use a continuous positive airway pressure (CPAP) machine  while sleeping at night. When talking more in depth about sleep patterns and concerns the client stated that he gets approximately 8 hours a sleep a night, this is without any help from sleep aids. When speaking of his bedtime rituals he said that he does have two beers, back to back, at night right before bedtime, while watching television. He does not have difficulty falling asleep but did claim that he sometimes has a hard time staying asleep at night. When questioned about taking occasional naps throughout the day he stated â€Å"depends on if I’ve been up all night†. The client then explained that it is the noise level at the long term care facility that keeps him awake. When inquiring about the client’s family he stated that he has been married for 48 years and has two children, a son who is 44 years old and a daughter that is 39 years old. The client also has seven grandchildren. When asked what he likes to do in his spare time he replied that he loves spending time with his wife and children. He stated that before coming to this long term care facility he enjoyed playing card and gambling. He now plays computer games for fun, when his wife is there to help him. The client explained that he has a â€Å"little bit† of high blood pressure and it was noted in his chart that he is given an 81MG Aspirin daily for atrial fibrillation. Aspirin 81 mg Orally o.d. A-fib Acetaminophen 325 mg Orally Every 6 hour Pain He has no history of heart surgeries or surgeries of any kind. The client reported that he has never had rheumatic fever. When asked about blood clots, the client responded that he believes that his TIA in 1996 was a result of arterial emboli. The client claims that sometimes he has numbness in his legs and his hamstrings tighten up and it can be painful. He stated that he will ask for his prescribed 650 MG of acetaminophen for the pain. When speaking about everyday stresses with the client, he stated that he doesn’t have a lot of stress but gets irritated when that staff turn on the lights every morning at 6:30 am. When asked if there was anything that he does when he notices that he is stressed, the client mentioned that when he was younger he would travel to Vedic City in Iowa and practice with the Maharishi meditating. He says that meditating has been very helpful in his adult life. The client also mentioned that he liked to follow the Maharishi lifestyle and eat only organic foods but it is not possible to follow that when residing at a long term care facility. Other things that he does to distress are look at his pictures that he has on his shelf in his room. The one that helps him the most is a black and white picture of him in a small airplane with his flight instructor standing on the wing. The client use to pilot planes when he was younger. When the client was asked if he was religious and he explained that he is Methodist but hasn’t been to church in about 5 years. He did state that he does pray occasionally. The client stated that is not afraid of dying but he is afraid of falling. He then joked that maybe it’s not so much the falling but maybe it’s the landing. When assessing the client’s vitals it was noted that he has slightly elevated blood pressure of 129/84 and could be cause for concern of pre-hypertension. Metoprolol tartrate 25 mg Orally BID Hypertension It is noted in his chart that the client is given a 25 mg tablet of metoprolol tartrate orally twice a day for hypertension. His respirations were within normal range at 18 respirations per minute. SaO2 was at 86%. The client’s temperature was taken orally and was 97.6  °F. The client is 6 feet and 1 inch tall and weighs 257 lbs. The client has a BMI of 33.9. The client received a vaccination for influenza on 10/16/13. The clients chart states that he requires assistance with many daily activities. He is dependent on help with dressing, and bathing. When asked, the client stated that it is challenging to get dressed and undressed due to the stiffness in his arms and legs. The client is on a regular diet and states that he  doesn’t have any difficulty swallowing foods and doesn’t require help with feeding. When asked about appetite he said that sometimes he doesn’t have much of an appetite but he believes that is due to the medications that he is taking. The client explains that he is not aware of having any food allergies. He also stated that after eating he does not experience sensations of nausea/vomiting, but does encounter heartburn/indigestion occasionally, which he takes 30 ml an antacid suspension. He is also given one multivitamin orally daily for supplement. Antacid Suspension 30 ml Orally Every 6 hours Supplement heartburn Multivitamin 1 tablet Orally o.d. Supplement When the client was asked about dentures he stated that he does not have dentures even though dentures were noted in his chart. He states he needs aid in transferring from bed to a chair and with toileting. When asked about the character of his stools he explained that both consistency and color were normal. The client also stated that he does not need the help of laxatives. Noted in the client’s chart he is given a 100 mg capsule of Docusate sodium orally 2 times a day to help with constipation. Docusate sodium 100 mg capsule Orally BID Constipation The client does not have any history of kidney or bladder disease. He claims that the frequency, amount and color of his urine are normal. He also claims that he does not have any difficulty voiding and there is no pain or burning while urinating. According to the CNA, the client is able to stand,  holding the hand rails, while urinating. It is noted in the clients care plan that he is urinary incontinent which is related to impaired mobility and PRN straight catheter needed for intermittent retention secondary to BPH. The client is given one 0.4 mg of Tamsulosin HCL orally a day for BPH (benign prostatic hyperplasia). Tamsulosin HCL 0.4 mh Orally o.d. BPH The client needs assistance with bathing as well. The client also has a DNR order. Parkinson’s disease (paralysis agitans) is a progressive disorder of the nervous system that affects ones mobility. According to Hubert and VanMeter, Parkinson’s disease is a â€Å"dysfunction of the extrapyramidal motor system that occurs because of progressive degenerative changes in the basal nuclei, principally in the substantia nigra.†(UMMC, 2012) The substantia nigra is the primary area of the brain that is affected by Parkinson’s disease (PD). (UMMC, 2012) The substantia nigra is comprised of a specific set of neurons that send chemical signals, called dopamine. Dopamine then travels to the striatum, responsible for balance, control of movements, and walking, by means of long fibers called axons. (Okun, 2013) These regular body movements are controlled by the activity of dopamine on these axons. With PD the neurons in the substantia nigra break down and die causing the loss of dopamine, which in turn causes the nerve cells in the striatum to trigger excessively. The excessive firing of neurons makes it impossible for one to control their movements, a sign of Parkinson’s disease. (Okun, 2013) According to the Parkinson’s disease Foundation (2014): As many as one million Americans live with Parkinsons disease, which is more than the combined number of people diagnosed with multiple sclerosis, muscular dystrophy and Lou Gehrigs disease. Also approximately 60,000 Americans are diagnosed with Parkinsons disease each year, and this number does not reflect the thousands of cases that go undetected. An estimated  seven to 10 million people worldwide are living with Parkinsons disease. Incidence of Parkinson’s increases with age, but an estimated four percent of people with PD are diagnosed before the age of 50 and men are one and a half times more likely to have Parkinsons than women. (p 1) Since PD is a progressively degenerative disease the signs and symptoms change over time and vary from person to person. A widely used clinical rating scale is the Hoehn and Yahr scale (HY); this helps to identify signs and symptoms in the various stages of Parkinson’s disease. (MGH, 2005) Early stages, like HY’s stage one, of Parkinson’s disease the symptoms are usually mild and appear unilateral. There may be changes in facial expressions, posture and locomotion; these symptoms are usually untimely and bothersome but not disabling. As the disease progresses, into stage two of the HY scale, it may begin to affect ambulation and be noticeable bilaterally with minimal disability. (MGH, 2005) As symptoms worsen, as in stage three of the HY scale, there is considerable slowing of body movements, early impairment of equilibrium with walking and standing and generalized dysfunction that is moderately severe. The Hoehn and Yahr scale’s stage four explains that signs and symptoms are severe but the person can still walk to a limited extent. (MGH, 2005) Rigidity and bradykinesia become factors in mobility. In stage five the person is unable to walk or stand so is bedridden or confined to a wheelchair. This stage is referred to as the â€Å"cachectic stage †. Constant nursing care is required in stage five (Costa and Quelhas, 2009). There are many complications that are associated with PD; one can be difficulty swallowing (dysphagia), likely due to the loss of control of muscles in the throat. (UMMC, 2012) Drooling can occur since saliva may accrue in the mouth due to dysphagia. Difficulty swallowing can also lead to malnourishment, but also poses a risk for aspiration pneumonia (Leopold and Kagel, 1997). Constipation can be another complication as to the slowing of the digestive tract. Parkinson’s disease can also cause urinary retention and urinary incontinence. Dementia and difficulty thinking comes in later stages of PD. (University of Maryland Medical Center, 2012) Depression is very common in patients with Parkinsons. The disease process itself causes changes in chemicals in the brain that affect mood and well-being. Anxiety is also very common and may be present along with depression (University of Maryland Medical Center, 2012). Sleep problems  and sleeping disorders are also associated with PD, with this comes fatigue. Some patients may experience feeling light headed when standing due to the drop in blood pressure (orthostatic hypotension). Pain can also be another symptom related to Parkinson’s disease (Okun, 2013). There is not yet a cure for Parkinson’s disease but there are treatments that can help alleviate the symptoms. The most commonly used is drug therapy. Medications can help with difficulty with movement, walking and controlling tremors by increasing the brains amount of dopamine. (University of Maryland Medical Center, 2012) The most common and most effective Parkinson’s disease drug is Levodopa. This is a natural chemical that passes into your brain and is converted to dopamine (Okun, 2013). There is also surgical procedures available, deep brain stimulation. With this procedure the surgeon implants electrodes into a specific location in the patient’s brain. A gen erator is implanted in the patient’s chest, which is attached to the electrodes. This generator sends electrical impulses to the patient’s brain, which may lessen the symptoms of Parkinson’s disease. (University of Maryland Medical Center, 2012) Other ways that help control the effects of PD is a healthy diet. Constipation is a complication associated with PD, so a diet that is balanced with whole grains, fruits and vegetables helps to manage this complication. Balance, coordination, flexibility and muscle strength deteriorate with PD so, exercise is encouraged. Exercise also helps with decreasing anxiety and depression. The client exhibits many of the discussed signs and symptoms of Parkinson’s disease. The client experiences resting tremors, bradykinesia, mask like face (hypomimic), slowed speech and is in a wheelchair. He scores very poorly according to the Hoehn and Yahr scale. The client is on medications to help diminish the signs and symptoms of Parkinson’s disease. Impaired physical mobility level 3, related to bradykinesia, ak inesia, neuromuscular impairment motor weakness, pain and tremors. (Berman Snyder, 2012) Evidenced by lack of decisive movement within physical environment, including movement in bed, transfers, and ambulation. Limited range of motion (ROM). Decreased muscle stamina, strength and control. Limitation in independent, purposeful physical movement of the body and impairment unilaterally on the right side. Due to the muscular and neuromuscular weakness related to Parkinson’s disease, evidenced by it being difficult for the patient to ambulate. The client has a defect of extrapyramidal tract, in the basal ganglia, with loss of the neurotransmitter dopamine. (Berman Snyder, 2012) Classic triad of symptoms: tremor, rigidity, bradykinesia (Jarvis, 2012). Tremors associated with paralysis agitans make it difficult maneuver. Tremors cease with voluntary movement and during sleep (VanMeter and Hubert, 2014). Immobility is an expected human response to Parkinson’s disease. The client’s immobility puts him at risk for thrombophlebitis, skin breakdown, pneumonia and depression. Immobility impedes circulation and diminishes the supply of nutrients to specific areas. As a result, skin breakdown and formation of pressure (decubitus) ulcer can occur (Berman and Snyder, 2012). Immobility also promotes clot formation. Self-care deficits related to neuromuscular impairment, immobility, decreased strength, and loss of muscle control and lack of coordination, ridgity and tremors. Self-care deficits, dressing, hygiene and toileting, evidenced by tremors and motor disturbance. The client lacks the ability to cleanse his body, comb his hair, brush his teeth and do skin care. . The client is also unable to dress himself satisfactory. He does not have the capability to fasten his clothes. The patient is assisted with ADL’s. Patient is incapable to bathe, dress or brush teeth without aid. Patient occasionally needs assistance with feeding. Assistance is also required with toileting. Aid is needed with ADL’s because of the lack of coordination and for safety. This nursing diagnosis is important because it ensures hygiene, improves quality of life, and promotes dignity, self-worth, independence and freedom. Risk for falls related to decreased mobility, a nd unsteady gait secondary to sedentary lifestyle and Parkinson’s disease. Patient uses a wheelchair and ambulates with a walker. Patients gait is impaired due to Parkinson’s disease. Festination, or a propulsive gait (short, shuffled steps with increasing acceleration), occurs as postural reflexes are impaired, leading to falls (VanMeter and Hubert, 2014). Falls also result in psychological implications for the patient with a decrease in self-confidence and a fear of further falls. This contributes to a decrease in mobility and culminates in a significant reduction in quality of life (Jarvis, 2012). Impaired bowel elimination/constipation related to medication, physical disability and decreased activity. Evidenced by the client not passing stools daily. Medications prescribed to patient for Parkinson’s disease attribute to constipation. The patients experience with immobility is also a  contributing factor for constipation. This nursing diagnosis is important because it allows nursing staff to monitor the patient’s bowel movements and avoid fecal impaction. Imbalanced nutrition less than body requirements related to tremors, slowing the process of eating, difficulty chewing and swallowing. Evidenced by the client occasionally needing assistance with eating. Pressure sores develop more quickly in patients with a nutritional deficit. Proper nutrition also provides needed energy for participating in an exercise or a rehabilitative program. The goal is to optimize the client’s nutritional status. Impaired verbal communication related to decreased speech volume, decreased ability to speak, stiff facial muscles, delayed speech, and inability to move facial muscles. Evidenced by lack of expression on the client’s face, client’s hindered speech. Loss of dopamine can affect the facial muscles, making them stiff and slow and resulting in a characteristic lack of expression. Speech impairment is referred to as dysarthria and is often characterized as weak, slow, or uncoordinated speaking that can affect volume and pitch. Difficulty speaking and writing because of tremors, hypophonia, and â€Å"freeze† incidents. This is an expected consequence of Parkinson’s disease. Nursing Care Plan- Alteration in impaired physical mobility- Parkinson’s disease Related to: Goals Intervention Bradykinsia Client will use a walker to go to breakfast in the mornings and not need assistance with transfers. Client will be able to perform all active ROM by 3 months Examine current mobility and observation of an increase in damage. Do exercise program to increase muscle strength. Perform passive or active assistive ROM exercises and muscle stretching exercises to all appendages. To promote increased venous return, prevent stiffness, and maintain muscle strength and endurance. Without movement, the collagen tissues at the joint become ankylosed (permanently immobile) (Berman Synder, 2012) Akinesia Client will gain power of voluntary movements. Joint contractures will not occur. Assess the possibility of deep brain stimulation. Refer to physical therapy. When the muscle fibers are not able to shorten and lengthen, eventually a contracture forms, limiting joint mobility (Berman Synder, 2012) Tremors Client’s tremors will decrease. Encourage deep breathing, imagery techniques and meditation. Encourage holding an object in hand Suggest holding the arm of the chair. Stimulating the brain by concentrating on breathing may cease tremors. (www.theparkinsonhub.com) Pain Client will not experience pain 4 on a scale of 0-10 Before activity observe for and, if possible, treat pain. Assess patients willingness or ability to explore a range of techniques aimed at controlling pain. Administer pain medication per physician orders. Encourage/assist to reposition frequently to position of comfort. Pain limits mobility and is often exacerbated by movement. (www.ptnow.org) Nursing Care Plan- Alteration in Skin Integrity, Impaired: Risk for Pressure Sores; Pressure Ulcers, Bed Sores; Decubitus Care Related to: Goal Interventions Rationale Neuromuscular impairment Client will be free of any pressure ulcers for length of long term stay. Monitor site of skin impairment at least once a day for color changes, redness, swelling, warmth, pain or any other signs of infection. Pay special attention to high risk areas and ask client questions to determine whether he is experiencing loss of sensation. Apply barrier cream to peri area/ buttocks as needed. Use ROHO cushion on wheelchair. Checking skin once a day will ensure that skin stays intact. (Jarvis, 2012) Immobility Client will be able to express s/s of impaired skin. Teach skin and wound assessment and ways to monitor for s/s of infection, complications and healing. Use prophylactic antipressure devices as appropriate Early assessment and interventions may help complications from developing. To prevent tissue breakdown. (Jarvis, 2012) Nursing Care Plan- Self Care Deficits Related to: Goal Intervention Rationale Immobility Client will assist with bathing, grooming, dressing, oral care and eating daily. Assist client with bathing, grooming, dressing, oral care and eating daily. Use high back wheelchair. The effectiveness of the bowel or bladder program will be enhanced if the natural and personal patterns of the patient are respected. Loss of muscle control and lack of coordination Client will improve muscle control and coordination in all extremities for the length of long term stay. Client will walk to dining room and in hallways- 5 mins a day 5 days a week. Use consistent routines and allow adequate time for patient to complete tasks. Assist client with ambulation. This helps patient organize and carry out self-care skills. Tremors Client will be able to assist with dressing. Provide appropriate assistive devices for dressing as assessed by nurse and occupational therapist. Encourage use of clothing one size larger. Teach and support the client during the clients activities Apply extensions on breaks with ball grips The use of a button hook or of loop and pile closures on clothes may make it possible for a patient to continue independence in this self-care activity. Ensures easier dressing and comfort. Grips will be easier to grasp with tremors. Neuromuscular impairment Client will be clean, dressed, well groomed daily to promote dignity and psychosocial well-being. Assist with shower as needed. Assist with daily hygiene, grooming, dressing, oral care, and eating as needed. This promotes dignity and psychosocial well-being. Nursing Care Plan- Falls, risk for Related to: Goal Intervention Rationale Decreased muscle tone Client will express an understanding of the factors involved in possible injury. Educate the client about what makes them at risk for falls. Bed should be in lowest position. Provide assistance to transfer as needed. Reinforce the need for call light. If the client is educated and shows an understanding of the factors involved with falls, they are less likely to fall. Prevent fall. Nursing Care Plan- Impaired Bowel elimination/constipation Related to: Goal Intervention Rationale Inactivity, immobility Client will have soft formed stool every other day that are passed without difficulty. Encourage physical activity and regular exercise. Adjust toileting times to meet client’s needs. Report changes in skin integrity forum during daily care Ambulation and/or abdominal exercises strengthen abdominal muscles that facilitate defecation. low-fiber diet Evaluate usual dietary habits, eating habits, eating schedule, and liquid intake. Initiate supplemental high-protein feedings as appropriate. Change in mealtime, type of food, disruption of usual schedule, and anxiety can lead to constipation. Proper nutrition is required to maintain adequate energy level. Diminished muscle tone Encourage isometric abdominal and gluteal exercise Apply skin moisturizers/barrier creams as needed To strengthen muscles needed for evacuation unless contraindicated. (http://www.gutsense.org) Medications Encourage liquid intake of 2000 to 3000 ml per day To optimize hydration status and prevent hardening of stool (VanMeter Hubert, 2014) My thinking about my resident has definitely changed since the initial day when I conducted a health history assessment on him. I knew that first day that I was going to appreciate getting to know this resident because of how smoothly the conversation flowed. This resident had some amazing stories to tell. I absolutely adore that fact that he and his wife have been married for 48 years. I enjoyed listening to him remember what life was like before being diagnosed with Parkinson’s disease, it appeared to lighten his spirit. I feel very fortunate to have been given the opportunity to care for such a genuine soul. My whole clinical experience was a positive one. I realized that if I lacked the knowledge about a particular task to ask for help. I liked the fact that clinicals was hands on and that I gained experience in a long term health care facility. Another thing that this clinical rotation  taught me was that it takes an exceptional type of person to go into geriatric nursing. Probably the number one thing that I’m going to take away from this clinical experience is the total importance of dignity. I too will be old someday and I applied the golden rule to this experience. I treated others as I want to someday, and hopefully, will be treated. What a fantastic learning experience. References: Berman, A., Snyder, S. (2012). Kozier Erbs Fundamentals of Nursing: Concepts, Process, and Practice. Upper Saddle River: Pearson Education. Coleman, J., (September 1, 2013) Meditation Mitigating Parkinsons Symptoms. Retrieved from http://www.theparkinsonhub.com/your-quality-of-life/article/meditationmitigating-parkinsons-symptoms.html Costa, M. Quelhas, R. (2009). Anxiety, Depression, and Quality of Life in Parkinson’s Disease. The Journal of Neuropsychiatry and Clinical Neurosciences 2009; 21:413-419. Jarvis, C. (2012). Physical Examination Health Assessment. St. Louis: Elsevier Kegelmeyer, D., (July 1, 2013) Functional Limitation Reporting (FLR) Under Medicare: Tests and Measures for High-Volume Conditions. Retrieved from http://www.ptnow.org/FunctionalLimitationReporting/TestsMeasures/Default.aspx Leopold N., Kagel M. (1997). Pharyngo-esophageal dysphagia in Parkinson’s disease. Dysphagia 1997; 12:11–18 Massachusetts General Hospital (MGH) (May, 2005) Hoe hn and Yahr Staging of Parkinsons Disease, Unified Parkinson Disease Rating Scale (UPDRS), and Schwab and England Activities of Daily Living. Massachusetts General Hospital. Retrieved March 2, 2014, from http://neurosurgery.mgh.harvard.edu/functional/pdstages.htm#HoehnandYahr Okun, M. (2013). Parkinsons Treatment: 10 Secrets to a Happier Life. CreateSpace Independent Publishing Michael S. Okun M.D. Parkinson’s disease Foundation (2014, March) Understanding Parkinson’s. Parkinson’s Disease Foundation. Retrieved March 2, 2014, from http://www.pdf.org/en/understanding_pd University of Maryland Medical Center (2012, September) Parkinson’s disease. University of Maryland Medical Center. Retrieved March 2, 2014, from http://umm.edu/health/medical/reports/articles/parkinsons-disease#ixzz2upFLCggw VanMeter, K. C., Hubert, R. J. (2014). Goulds Pathophysiology for the Health Professions. St. Louis: Elsevier.

Fedex and UPS Essay Example for Free

Fedex and UPS Essay 1. Accounting Treatments Capital Lease -Lessee Initially, the lessee recognizes the asset under his property, plant and equipment. The amount that should be debited is the Lower of asset’s fair value and present value of minimum lease payments. The present value is determined by discounting minimum lease payments using interest rates implicit in the lease. Also, initial direct cost that the lessee incurs in relation to the lease is added to the cost of recognized asset. On the credit side of the entry should be lease liabilities, which is in fact, some kind of a loan. The lease liabilities should be split into current and noncurrent liabilities as some payments are made within 12 months while others are made after 12 month of the reporting date. Subsequently, there are two things we must take care of. First, we must depreciate the lease asset over the economic life, not over the lease term because that doesn’t necessarily need to be the same. The entry is to debit depreciation expense in profit or loss and credit the accumulated depreciation account. Secondly, we need to allocate the lease liability or minimum lease payments paid to the lessor into two parts; reduction of lease liability and finance charge or interest. IAS 17 requires the finance charge to be allocated so as to produce a constant periodic rate of interest (interest rate implicit in the lease) on the remaining balance sheet liability. (Refer to appendix A for journal entries Capital lease-Lessor The lessor is a finance provider, and therefore records lease receivables as the debit side of the entry. The lease receivable is the net investment in the lease, which is the total of minimum lease payments and unguaranteed residual value. Total of these two figures is gross investment in the lease and we need to discount it to present value using discount rate implicit in the lease and all this must be equal to fair value of the asset plus initial direct cost. The credit side to this entry is simply cash given out by the lessor. Subsequently, we have to split minimum lease payments received from the lessee between reduction of finance lease receivable and finance income similar to what the lessee would do. (Finance income should reflect a constant periodic rate of return on the lessor’s net  investment in the lease.) (Refer to appendix A for journal entries) Operating Lease-Lessee In an operating lease, the lessee does not recognize any asset. The lease payments are recognized as rent expense in profit or loss on a straight-line basis. The journal entries would include a debit to rent expense and credit to cash or accounts payable. (Refer to appendix A for journal entries) Operating -lessor Lease payments received from the lessee are recognized as revenue in profit or loss on a straight-line basis. The lessor keeps the asset on his financial statement and depreciates it in line with its fixed asset accounting policy. (Refer to appendix A for journal entries) Advantages of Operating Lease In an operating lease, the lessee is considered to be renting the equipment and thus the lease payment is recorded as rental expense. No assets or liabilities are recorded on the balance sheet (Off-balance sheet financing). This is beneficial for companies because it will result in a lower asset base, therefore creating a higher ROA. Operating lease will also display more desirable solvency ratios such as lower debt to equity. This off balance sheet method of recording will also produce better debt covenant ratios for the company to show its debt lenders. Moreover, some companies associate management bonuses to certain ratios such as return on capital, which would be more optimal looking if recorded under operating lease. Another major benefit of operating leases is the potential tax benefits. An operating lease may allow the company to deduct payments as operating expenses during the period in which they are paid. If the company purchases equipment, they may be able to deduct the in terest, as well as the cost of the depreciation. 2. Under current Financial Accounting Standards Board regulations, what business arrangements might FedEx have made in order to account for leases as operating leases rather than capital leases? An operating lease is usually coined as anything that is not classified as a finance lease.  Factors that an operating lease may include are: 1. If a lease does not significantly transfer all the risks and rewards, associated with ownership of an asset the lease 2. If the ownership of the asset is more likely to go back to lessor at the end of the term 3. The lessee does not have the option to buy the asset at a cost significantly below the fair value of the asset → ie. a bargain price. The term of the lease is not a major part of the economic life of the lease item. IAS 17 does not explicitly say how much is a major portion however ASPE states that 75% and above is a major portion. 5. If there is little or no risk to the lessee; all major risks are borne by the lessor. An example wo uld be cancellation costs. 6. The leased asset is of common nature; not specialized and can only be used by the lessee. 7. The present value of the total amount of minimum lease payments do not equal or is close to the fair value of the asset leased. Other Additional Criteria can be: 8. Whether fluctuation in fair value at the end of the lease accrue to the lessor 9. If the lessee does not have the option to extend the lease for a secondary period at a â€Å"below the market† price Arrangements FedEx would have to make to disclose the operating lease would include disclosures about: the outstanding payments left for non-cancellable operating leases for the time periods: within one year within two to five years after more than five years the total future minimum sublease income for non-cancellable subleases the lease and sublease payments recognised in income for the period the contingent rent recognised as an expense  the general description of significant leasing arrangements, including contingent rent provisions, renewal or purchase options, and restrictions imposed on dividends, borrowings, or further leasing For operating leases, IAS 17 states that the total lease payments should be incurred as an expense and would appear on the income statement regularly with the amount on a straight-line basis over the entire lease term. Any enticements that the lessee may have received from the lessor to enter into the lease arrangement, must also be divided on a straight line basis to offset the  rental expense. 4. Lease Capitalization on Financial Variable and Ratios Unrecorded Lease Liability and Debt-to-Equity Ratio Based on the ratios and calculations performed there are many incentives for companies to report leases as operating leases rather than capitalize them. It can be concluded that the impact of lease capitalization on the financial statements is far greater for FedEx than UPS, however both companies are reaping benefits from reporting leases as operating leases. Capitalizing leases requires that leases are recorded as assets and liabilities on the balance sheet. The Unrecorded Lease Liability is 98.41% of existing liabilities for FedEx and 8.27% for UPS. Thus, by not capitalizing leases, firms are able to decrease their liabilities and present a more lower debt/equity ratio.The Debt/Equity ratio gives stakeholders an indication of the capital structure of the firm. The ratio for FedEx moves from 0.97 to 2.70, which indicates a more leveraged capital structure. UPS ratio moves from 0.87 to 1.28. The capitalization of leases would not a llow FedEx to maintain a debt-equity ratio below 1, which would change shareholder’s view on the financial flexibility of the firm. If FedEx wishes to maintain a relatively low debt-to-equity ratio on their financial statements it would be unfavourable to capitalize leases. Return on Asset The Return on Assets (ROA) is another key ratio that is affected when leases are capitalized due to the increase in assets that the company owns. When leases are capitalized there is a decrease in ROA for both FedEx and UPS by 1.69% and 0.32%, respectively. This is a relatively significant drop in efficiency and further motivates firms to record leases as operating leases. Interest Coverage Ratio The interest coverage ratio informs stakeholders of a company’s ability to pay back their interest. There is a significant drop of 17.26 in FedEx’s interest-coverage ratio and a drop of 9.2 in UPS’s interest coverage ratio. This means that a certain amount of profit is attributed to the fact that leases are not capitalized. In conclusion, it is clear from the variables and the ratios analyzed why companies prefer to record leases as operating leases rather than capitalize them. Operating leases are kept off the balance sheet and their main impact on the income statement is rent expense since the risks of ownership are not assumed. On the other hand, when leases are capitalized, the present value of payments including interest expense,  is treated as a liability on the balance sheet. These two accounting methods result in ratios to be more favourable for the firm when leases are recorded as operating leases rather than financial leases. 5. New Exposure Draft: A Contract-Based Approach Development of Contract-Based Approach Leasing is a critical activity in business as it is a means of gaining access to assets, obtaining finance and reducing an entity’s exposure to the risks of asset ownership. Some key advantages of leasing assets rather than purchasing assets are 100% financing, flexibility and the tax advantages. Therefore it is crucial that leases are appropriately accounted for and nature and duration of the lease agreement is considered. Current models require lessees and lessors to account for leases as either finance leases or operating leases. A recurring criticism of this approach is that lessees are not required to recognize assets and liabilities arising from operating leases. We can see the benefits of this in the financial statements and ratios of FedEx and UPS, as discussed above. In our opinion capitalizing leases provides stakeholders of a less aggressive view of a company’s financial statements. The contract based approach ensures th at companies recognise the right to use an asset along with the contractual liability on its balance sheet. Recognition and Measurement (Lessee) IASB and FASB are proposing a new approach to lease accounting that ensures entities record assets and liabilities arising from a lease. With this new approach, a lessee would recognize assets and liabilities for leases with a maximum possible term of more than 12 months. Under this contract-based approach, the asset is taken on by the lessee as the right to use to asset and not the asset itself. This a key difference between the contract-based approach and finance leases. When the lease is acquired, the lessee would recognise a lease liability. This would refer to the obligation of the lessee to make recurring lease payments. Additionally, the lessee would recognize a right-of-use asset representing a lessee’s right to use the underlying asset for the lease term. The right-of-use asset would include the initial measurement of the lease liability, any lease payments made at or before commencement date and any initial direct costs incurred by the lessee. The proposal further categorizes the leases into Type A and Type B leases. Type A Lease Recognition Leased assets other  than property (such as equipment and vehicles) would be classified as a Type A lease. However, if the following two conditions are met, the lease would be classified as a Type B: if the lease term is an insignificant portion of the asset’s economic life and if the present value of the lease payments is insignificant relative to their fair value. Initial measurements for a Type A lease would include a right-of-use asset and a lease liability. The lease liability would be measured at the present value of the lease payments, measured at the rate charged by the lessor. If that rate cannot be immediately determined, the lessee uses the incremental borrowing rate. Subsequent measurements would recognize interest expense and the amortization of the right-of-use asset separately on the income statement and balance sheet. This would be accounted for separately from the amortization of the asset. Type B Lease Recognition Leased assets of property (such as land or a building) would be classified as Type B leases. Initial measurements would be parallel to the initial measurements of Type A assets. However, subsequent measurements would recognize a single lease cost. This cost would be a measurement of the interest expense as well as the amortization of the asset. This combined figure would be calculated on a straight-line basis. Effect on Existing Operating Lease Existing operating leases must be appropriately treated based on the a ccounting standards for leases. Leases that were previously reported as operating leases by lessees should be recognised using the new approach at the beginning of the earliest comparative period. The lessee should recognize the lease liability, which is the present value of the remaining lease payments. For Type A leases, a right-of-use asset is measured as a proportion of the lease liability. The proportion is based on the remaining lease term at the time of the earliest comparative period. Additionally, the right-of-use asset recorded should be adjusted for any previously recognised prepaid or accrued lease payments. On the other hand, for Type B leases, a right-of-use asset is measured at an amount that equals the lease liability. The asset is then adjusted for previously recognised prepaid or accrued lease payments.

Assessment of Naproxen and Paracetamol in Mixed Tablet

Assessment of Naproxen and Paracetamol in Mixed Tablet METHOD DEVELOPMENT AND VALIDATION FOR SIMULTANEOUS ASSESSMENT OF NAPROXEN AND PARACETAMOL IN MIXED TABLET DOSAGE FORM BY RP-UPLC K.KANAKAPARVATHI*, Vijay Nagarjan, Santha Arcot and CH Hemanth Kumar. ABSTRACT An advancement design and corroboration for simultaneous assessment of Naproxen (NAP) and Paracetamol (PAR) in merged tablet dosage form by UPLC. The column used in determination was C18 thermo fisher (50cm x 4.6 mm x 3Â µm), mobile phase used in this method was 0.4% ammonium acetate buffer: methanol: acetonitrile (40:40:20), the retention time was about 1.9 minutes and 3 minutes for PAR and NAP of a total run time of 5 minutes, with flow rate of 0.2ml per minute respectively at a wavelength of 271nm, linearity of the method was linear over the range of 38.496 to 57.664ÃŽ ¼g/ml for Paracetamol and 64.096 to 95.968ÃŽ ¼g/ml of Naproxen respectively with a correlation of 0.999 for simultaneous assessment for PAR and NAP thus the method was fast, simple, elegant and less time consuming method Keywords: Naproxen, Paracetamol RP-UPLC, Method validation INTRODUCTION Naproxen is chemically 2-Naphthaleneacetic acid, 6-methoxy-ÃŽ ±-methyl-(s)-(+)-(s)-6 methoxy-ÃŽ ±-methyl-2-naphthaleneacetic acid as shown in (Figure 1). It is a non-steroidal anti-inflammatory drug commonly used for minimizing of moderate to severe torment, delirium, inflammation and stiffness. [6-11]. Paracetamol (PAR) is chemically N-(4-hydroxyphenyl) acetamide (Figure 2), It has analgesic and antipyretic activity for the therapy of subsidiary, non-inflammatory conditions of patient who were prone to gastric symptoms [12-14]. The merger of these two drugs are used in the remedy [11] of Musculoskeletal Disorder (Sprain/Strains) Trauma Fractures/injuries), Occupational affliction, Joint torment, Low Back laceration the literature review supports legion UPLC methods for the evaluation of NAP and PAR independently and in combination with other drugs but There was no UPLC method had been reported for the determination of NAP and PARA in merged dosage form So an experiment was taken to expand and corroborate a rapid RP-UPLC method [1-5] for the determination of NAP and PARA in mixed tablet dosage forms. Figure 1 NAPROXEN Figure 2 Paracetamol MATERIALS NAP and PAR was earned from Ideal analytical and research institution puducherry, India. All chemicals worn were analytical standard. The pharmaceutical tablet dosage form used in this study was NAPROSYN P with a label claim of NAP 300mg and PAR 500mg were purchased from local pharmacy. INSTRUMENTATION AND APPARATUS The uplc system used for advancement design and corroboration was thermo accela equipped with 1050 quaternary pump auto sampler and photodiode array detector. The detector output were recorded and processed using chrome quest software version 5.0 sonicator (PCI bath sonicator ) was used for degassing of mobile phase and sonication of the solutions prepared SOFTWARE: The statically calculation for the analysis was performed by using Microsoft excel 2010 software (Microsoft, USA) METHOD CORROBORATION: SYSTEM SUITABILITY: System suitability was determined by injecting the standard solution and observed the parameters like retention time, peak area, relative standard deviation, tailing factor, USP theoretical plates. LINEARITY For testing of linearity five different concentration of sample solution (80%, 90%, 100%, 110%, and 120%) was injected and checked over by plotting the graph as peak area verses concentration thus the data treated by linear regression analysis. ACCURACY Accuracy can be done by injecting the sample solution with known standard concentration and the amount of percentage recovery gives the accuracy of sample. PRECISION Precision can be evaluated by Interday and intraday, were the same sample solution has to be assayed for the same day and on different days at different time intervals ROBUSTNESS The determination of robustness can be done by changing the experimental condition deliberately. The condition may include of changing in mobile phase flow rate, pH and temperature, the percentage of RSD, tailing factor, resolution, were cross check with the original data. RESULT DISCUSSION: The method has validated according to the norms of international harmonization of conference (ICH) guidelines with regards of system suitability, linearity, accuracy, precision and robustness as follows SYSTEM SUITABILITY The system suitability tests were carried out to evaluate the resolution and reproducibility of the system for the analysis. The results of the system suitability test were summarized in Table No.1. Table 1: System suitability results S.No PARAMETERS PAR NAP 1 Retention Time 1.807 3.007 2 Peak area 410801 306340 3 Percentage area 57.28 42.72 4 Theoretical plates 2633 3306 5 Resolution 0.0000 0.85712 6 Tailing factor 1.754 1.696 Solution stability The solvents which had been used in the mobile phase were cost effective than the solvents used in the other UPLC methods which are reported in the literatures. Standard and samples solution stability was studied above 12 and 24 hours and found stable against the freshly prepared standard. Table2. Results of Solution stability Time (hrs) Percentage Assay Percentage difference in assay PAR NAP PAR NAP Initial 99.92 99.99 0.002 0.001 After 12 hrs 99.52 99.57 0.003 0.002 After 24 hrs 99.12 99.19 0.001 0.002 LINEARITY Linearity of the method was evaluated at 5 different concentration levels of 38.496 to 57.664ÃŽ ¼g/ml for Paracetamol and 64.096 to 95.968ÃŽ ¼g/ml of Naproxen respectively. Both the drugs were found to give linear detector response in the concentration under study with correlation coefficient of 0.997 and 0.999 for PAR and NAP respectively. Table3: Linearity study for NAP and PAR S.NO PARAMETERS PAR NAP 1 Linearity range 38.49 57.664ÃŽ ¼g/ml 64.09 -95.96ÃŽ ¼g/ml 2 Correlation coefficient (r2) 0.997 0.999 3 Slope 3769.8726 2867.1591 4 Intercept 1567.7362 0.1591 ACCURACY Accuracy of the method was determined by recovery test. The percentage recovery was found to be within the concentration of 100 to 115 as 100, 105, 110, and 115 (Table4). All results indicate that the method is highly accurate. Table: 4(a) accuracy data for PAR S.NO ACCURACY LEVEL STANDARD AREA SAMPLE AREA Mg/tab PERCENTAGE 1 100 404871 393726 499.83 99.97 2 105 404871 413927 525.48 105.1 3 110 404871 433143 549.87 109.97 4 115 404871 454077 576.46 115.29 Table 4(b) accuracy data for NAP S.NO ACCURACY LEVEL STANDARD AREA SAMPLE AREA Mg/tab PERCENTAGE 1 100 306460.4 303506 299.26 99.75 2 105 306460.4 319467 315.00 105.00 3 110 306460.4 334246 329.57 109.86 4 115 306460.4 350847 345.94 115.31 PRECISION This method was validated for its inter-day and intra-day precision. The results (table4) obtained were within the acceptable limit. Table 5: results for precision studies s.no Parameter(units) PAR NAP STANDARD AREA SAMPLE AREA PERCENTAGE STANDARD AREA SAMPLE AREA PERCENTAGE 1 Interday precision (1st day) (2nd day) (3rd day) 404871 404871 404871 401886 402568 403442 100.87 99.28 100.74 306460 306460 306460 307076 307209 309589 99.77 98.08 100.07 2 Intraday precision 1sthrs 2nd hrs 3rd hrs 404871 404871 404871 402645 401507 400271 100.17 100.65 100.49 306460 306460 306460 309957 307438 307946 99.82 99.76 100.07 3 Average 100.366 99.595 4 SD 0.584 0.75 5 RSD 0.582 0.758 ROBUSTNESS The robustness of the method was determined and the percentage RSD of the results was found to be less than 2.0%, which demonstrate that the developed method is robust. Table6. Results of Robustness parameter CHANGED PARAMETERS FLOW RATE WAVE LENGTH S.NO PARAMETERS 190 210 269 273 PAR NAP PAR NAP PAR NAP PAR NAP 1 Retention time 1.938 3.215 1.70 2.832 1.810 3.005 1.810 3.007 2 Area 462947 347334 406134 306784 432154 322852 426295 347442 3 % area 57.13 42.87 56.97 43.03 57.24 42.76 55.10 44.90 CONCLUSION: Thus, the above stated method for determination of PAR and NAP by UPLC method concludes as it can be quantified simultaneously by using of isocratic mobile phase of 0.4% ammonium acetate buffer: methanol: acetonitrile (40:40:20), by using of PDA detector at 271 nm. Thus the proposed method is simple, precise, accurate, rapid and sensitive, where it can be applied successfully for the assessment of PAR and NAP in combined pharmaceutical formulations. ACKNOWLEDGEMENT The authors are thankful to ideal analytical and research laboratory pondycherry, India for all the facilities provided to complete our work.

Role of Symbols and Symbolism in C. S. Lewis Chronicles of Narnia :: Chronicles of Narnia Essays

Role of Symbolism in C. S. Lewis' Chronicles of Narnia It has always been amazing to realize how well the literature I read as a child has stayed with me through the years. It takes an exceptional writer to compose a narrative that maintains a storyline on the same level of a child's understanding; it takes everything short of a miracle to keep a child's interest. However, that undertaking has been accomplished by many skilled authors, and continues to be an area of growth in the literary world. Only this year the New York Times has given the genre of children's literature the credit it deserves by creating a separate best-sellers list just for outstanding children's books. Yet, on another level, children's literature is not only for the young. I believe that the mark of a brilliant children's author is the age range of those who get pleasure from the stories; the wider the range, the better. I believe a retention of knowledge, as well as the love for a book (whether as an adult or child) is partly linked to the quality of words and imagination utilized in the author's tales. C. S. Lewis is a wonderful example of an author whose work extends to reach beyond the level of children, and brings into view the scenery of Narnia as an expression of life. His storytelling style brought the lands and people of the chronicles intothe view of my mind's eye as a child, and in the same way let my imagination interact with the story. Now I am an adult, and I have come to realize that the symbolism and parallels in the Chronicles of Narnia, which I may have overlooked with my child's mind, are presently real to me. The Chronicles of Narnia are wonderful to read whether one be six or thirty-six; they relate to childhood as well as life in a general sense. While the Chronicles tell the story of an imaginary land full of talking animals and heroic princes/princesses, I tend to look further into it in order to grasp the symbolism and relation to life. Symbolism plays an important role in the chronicles by being the background and foundation of a character. I get the impression that in some ways the characters were constructed around their symbolic purpose, and not the opposite way.

Rocking Horse Winner and The Destructors Essay -- Graham Greene D.H. L

Rocking Horse Winner and The Destructors There are many differences and similarities between Graham Greene’s â€Å"The Destructors† and D.H. Lawrence’s â€Å"Rocking Horse Winner.† One general difference is that in â€Å"The Destructors† the setting is in Great Britain, after the bombing had happened during World War 1, when the buildings were destroyed. The setting of â€Å"Rocking Horse Winner† is a suburban community located on the outskirts of Baltimore, Maryland. This one distinct difference affects the entire background of each story. The setting of â€Å"The Destructors† brings mood and feeling into the story were ass the setting of â€Å"Rocking Horse Winner† is just a general setting which could be changed and would not have a significant affect on the story as a whole. One general similarity between the two stories is that they both have a young boy as the main character, but the use of this character is very different in each story. The boy in â€Å"Rocking Horse Winner† is more innocent and unknowing of the evil the world can hold, he also hasn’t reached the rebellion stage of adolescence. In the other story â€Å"The Destructors† you have â€Å"T† who comes from a high class English family but is forced into poverty by the war, but he has already begun his rebellion against what is â€Å"good.† The similarities and differences between money, class, and family values in the stories are much more significant because they have more affect on each story and on the reader. One of the key differences between â€Å"...

Vietnam Veterans and the Bitter Harvest of Agent Orange Essay example -

Vietnam Veterans and the Bitter Harvest of Agent Orange Vietnam veteran Paul Reutershan said on the Today show, â€Å"I died in Vietnam, but I didn’t even know it† (Wilcox x). For the veterans that survived the Vietnam War without major physical injuries, there were still other problems to endure. After the war, many veterans faced disapproval for fighting, serious psychological problems, and for some, diseases believed to be caused by herbicides used in the war. Many veterans didn’t even think that Agent Orange could have been the cause for their diseases since the effects show themselves many years later. Reutershan was the first to publicly attribute his diseases to the herbicide Agent Orange he was exposed to during the Vietnam War. Many veterans, along with Reutershan, sought compensation from the government for diseases they knew were caused by Agent Orange. Agent Orange was an herbicide that was widely used between 1962 and 1971 in Vietnam. The use of Agent Orange and other defoliants was referred to as Operation Ranch Hand. The objective of this operation was to defoliate the lush vegetation of Vietnam and deny cover to the Viet Cong. Agent Orange was regularly sprayed along roads and canals to prevent ambush because trucks commonly used the roads to transport supplies. Operation Ranch Hand employed 1500 soldiers who regularly sprayed defoliants by plane, helicopter, truck, riverboat, and on foot with a backpack (Dunnigan and Nofi 136). The most heavily sprayed areas were the forests near DMZ (demilitarized zone), forests at borders of Cambodia, Laos and South Vietnam, forests of north and northwest Saigon, mangrove forests on the southernmost peninsula of Vietnam, and mangrove forests along the major shipping channels ... ...i. Dirty Little Secrets of the Vietnam War: Military Information You’re Not Supposed to Know. New York: St. Martin’s Press, 1999. Gibbs, Lois Marie and the Citizens Clearing House for Hazardous Waste. Dying from Dioxin: A Citizen’s Guide to Reclaiming Our Health and Rebuilding Democracy. Boston: South End Press, 1995. Gough, Michael. Dioxin, Agent Orange: The Facts. New York: Plenum Press, 1986. Morrison, William H. The Elephant and the Tiger: The Full Story of the Vietnam War. New York: Hippocrene Books, 1990. National Veterans Legal Services Program. Self help Guide On Agent Orange: Advice for Vietnam Veterans and Their Families. Washington, D.C.: NVLSP, 1997. Summers, Harry G. Jr. Vietnam War Almanac. New York: Fact on File Publications, 1985. Wilcox, Fred A. Waiting for an Army to Die: The Tragedy of Agent Orange. New York: Random House, 1983.

Meme Analysis: Rage Comics Essay

Many people may always say a picture is worth a thousand words; well the information held within the rage comics represents much more and exemplifies the perfect example of this saying. The Rage comic meme is about a series of comics that can be made by anyone using the common rages faces, which are also memes. These comics are web-based and usually describe real life scenarios from the rage comic creator. The first amateur Rage Comic originated in 2007 on an image board site named 4chan consisting of four panes. The first comic starred the ffffuuuu guy, which is the first ever created rage face. The Rage Comics started to spread a few years after the first rage comic was created. The rage comics gained its popularity on the internet forum Reddit. In January of 2009, a subreddit was launched by Reddit which became more popular than expected. This subredditt was widely known as f7u12 and was called â€Å"FFFFUUUUU†, the rage guy. This rage guy represented serious disappointment, exasperation, or displeasure in any situation within a comic. The subreddit f7u12 allowed users of Reddit to create their own comics, which led to the creation of many other rage faces and characters in the rage comics. As the Rage Comics transformed, many characters became popular, while others didn’t. A few of the most popular rage faces is the Okay guy, the cereal guy, the forever alone guy, and the Y U NO guy. When these faces are seen in a comic, most Rage Comic readers already know what the face stands for. For example, the forever alone guy represents disappointment and loneliness in life and may be used in a comic where a person goes through a break up. The cultural reference in these Rage Comics is used to make fun of society resulting in humor. In normal life one person may do something and expect a certain response, well in the rage comics it is similar. The responses are displayed through the rage faces and rage characters. Usually at the end of a comic there is a punch line (rage face) that represents an emotion because of the situation that just occurred. One known cultural reference that the rage comics represent is the me gusta guy. This shows a cultural difference because you do not need to know Spanish to know what me gusta mean. This character is usually used in a situation responding to an awkward or disgusting event. This meme in my opinion has made its own statement because it has certain words that are used in the comics that mean certain things. For example, in almost every comic there is going to be some form of derp or herp. In actuality derp is used to represent stupidity, but in the rage comics it is used as expression to represent unimportant dialogue, just as blah blah is used. Using derp or herp in the rage comics is also a form humor showing social indifference by not caring. The rage comics use a different language tied in with the cultural norms that we all understand to create humor. The original context of the meme, Rage Comics was to humor others with your ridiculous stories that may or may not have happened to you. In some cases the rage comics’ mutations fit well into new context, and then on the other hand some are taking way out of proportion. For example, there are quite a few rage faces and when making rage comics you are expected to use the correct rage face or chara cter that will fit your scenario. Also people have taken it out of hand because when you think of a comic you think of something simple with few words. Some people don’t grasp the concept of the rage comics so when the comics are sometimes mutated it’s been for the worse and not for the better. The comics that are mutated for the better represent great new context because the more rage faces the better you can describe your scenario in a comic with few words. To conclude, Rage comics are used to take serious moments and put them into a comic to make it not so serious and funny. Rage Comics have came a long way, too long of a way that it is losing its social meaning. When the Rage Comics first started to spread and become popular is when it had its greatest cultural impact, although it still has an impact today. The Rage Comic has a great affect on all cultures because the different rage makers give people something to get into to express feeling in a different way. In the end from its origin, even though the punch lines at the end are called rage faces, they all are not meant to represent rage. It just kept its name from the first â€Å"ffffuuuu† guy. You can pretty much find rage comics anywhere on the internet if you search Google, but here are a few sites that have them. http://knowyourmeme.com/memes/rage-comics http://memebase.cheezburger.com/ragecomics/page/3 http://ragecollection.com/