Rural and Remote Area Nursing

Introduction

It can be assessed that sun exposure and skin protection is considered as one of the major issue impacting upon the health of people especially the Australian farmers. Exposure from the sun causes skin damage and enhances the risk for developing skin cancer. However, Australia has reached to the highest rate in skin cancer disease globally (Jeffery, C. A and et. al., 2014). Also, it has been identified that farmers receives at least three times the UV exposure as compared to indoor workers. Thus, health care services have been increased in particular country and farmers are asked to wear a UV measuring device on their forehead during the whole European summer. Main effects to farmers of the sun exposure was between 12-4 pm when farmers carry out the activity such as mustering cattle and fixing fences.

Skin protection is considered as one of the major issue impacting upon the health of Australian farmers and thus overcome such risk by adopting protective measures such as appropriate clothing and UV creams would helps in decreasing the risk of sun exposure. Thus, government also focusing upon promoting health campaign and thus protecting people living in rural and remote areas of Australia and overcome their health issue. In the global world, rural and agricultural population are known to be at high risk for skin cancer (Hegney, 2012). Thus, Australian farmers have been reaching a higher standardised mortality rate due to melanoma and other skin cancers. Further, there are certain factors that may increase the risk of skin cancer such as UV rays and thus reducing such risk may prevent individual from such diseases. Therefore, Australian farmers are provided better control measures in regard to protect themselves from UV and thus overcome risk factor of skin cancer. Hence, it can be stated that sun exposure causes harmful impact upon the health of Australian farmers (Sato, M and et. al., 2015).

Care setting is focused upon delivering better care facilities to people living in rural and remote areas of Australia in regard to provide them proper care and support services so that they live healthy life. It is also essential for investigate the health issues within population i.e. Australian farmers regarding sun exposure and skin protection issues that impacts the health of farmers (Boehm, Franklin and King, 2014). Therefore, HSC plays as crucial role in providing care to farmers and inform them different ways of protecting themselves from the rays of sun so that it could not harm their skin. Following are the different risk factors for sun exposure such as Fair skin, Sunburns, Excessive sun exposure, Sunny or high altitude climates and Skin cancer.

UV light is a major risk factor that affects an individual’s chance of getting a disease such as cancer. Through run rays skin cancer is caused and thus therefore nursing is remote areas needs to be provided properly so that farmers can be protected from UV radiation. Excess of sun exposure is harmful for skin and main work of farmers is carried out in day between 12-4 pm and thus sun rays affects them. Therefore, it is essential for rural and remote area nursing to provide proper treatment to farmers so that they can be safeguarded from radiation (Jeffery, C. A and et. al., 2014).

Here, nurses play a significant role in delivering health care services to people in rural and remote areas of Australia so that farmers can be protected from prevailing health issue i.e. skin problems. Care home needs to give maximum care and support to Australian farmers living in rural and remote areas so that they can understand the ill effects of sun exposure and skin protection that impacts the health of farmers (Hegney, 2012). Proper health campaign needs to be launched so that information regarding health issues could be provided to people in regard to assess the risk factors for sun exposure within Australian farmer population and its impact on health outcomes.

It shows the number of doctors and nurses working in remote and rural areas of Australia so that health needs of farmers could be fulfilled. These are not sufficient as it is not meeting the requirement which assesses that number of doctors and nurses needs to be increased that helps in providing better care facilities to farmers so that they can overcome their health issue (Abdoli and Abdoli, 2015).

Sun damage among farmers is due to protonged exposure t solar radiation and is considered as serious problem for farmers. There are various risk factors that is significant for sun damage in farmers include long duration to exposure, wearing minimal clothing, white skin that burns easily etc. However, agricultural work also increases the risk of cancer mainly due to exposure of sunlight (Chuenkongkaew, W. L and et. al., 2016). Thus, rural and remote nurses and doctors are required to focus upon such health issue that helps in overcoming the risk in regard to deliver best care and support services to farmers.

In 2015, recoverable amount is higher than carrying figure so there is no journal entry has been made.

C. Explaining the reasons for impairment

In 2014, carrying amount is $200000, whereas recoverable amount implies for $110000. Hence, carrying amount is higher than recoverable cost which shows the loss of $90000. Carrying cost – recoverable amount $200000 – $110000 = $90000

D. Presenting the amount of plant and equipment in balance sheet

In balance sheet, revaluate amount of plant and equipment is recorded by business entity after doing final reversal.

QUESTION 3

Interpreting the technical requirements and importance of international accounting standards

International Accounting standards have high level of importance which ensures high level transparency and standardization in the financial statements. Hence, final accounts which are prepared according to IFRS are highly reliable in nature and thereby helps stakeholders in making decisions (Florou, Kosi and Pope, 2017). However, technical knowledge is highly required among the individuals or accounting personnel to deal with the aspects of International Accounting Standards such as IAS 12 and 26 etc. In this, accounting personnel must have ability to recognize deferred tax assets and liabilities. Moreover, assets, revenue received in advance, other liabilities, unrecognized items; consolidated financial statements are the main bases of taxation (Warren, 2016). By taking into consideration all such bases accounting personnel can assess or determine the tax liability. In addition to this, in IAS 12 contains rules regarding the measurement of deferred tax. Along with this, tax rate are also varied from one year to another. In this, accounting personnel is required to update with changing rules and policies. Through this, finance manager and accounting personnel would become able to determine suitable tax liability. In addition to this, IAS 26 serves information about retirement plans which can be distinguished into two types such as defined benefit and contribution plan. Hence, it clearly presents information about the recording, measurement and disclosure of information regarding the retirement benefit plans. Hence, for effective presentation accounting personnel must have knowledge regarding the rules and regulations which are related to it (Bond, Govendir and Wells, 2016). Thus, by considering all such aspects it can be said that technical and conceptual knowledge is highly required for dealing with the standards more effectively and efficiently. Moreover, reporting and measurement aspect of pension plan is highly differing from one standard to another (McPhail, Macdonald and Ferguson, 2016). For instance: UK GAAP has different rules in relation to treatment on pension benefits in against to IAS. Hence, conceptual understanding and knowledge is highly required for dealing with the amount of retirement benefits and deferred tax amount. There are several key issues which are associated with financial reporting enumerated below:

• Reporting needs and requirements are mentioned in the regulations which business entity requires following for ensuring transparency in the final accounts. However, sometimes is not possible for the business organization to comply with all the rules to the large extent.
• Further, some government authorities have framed and introduced legislation which entail that companies are not obliged to prepare financial statements according to accounting standards. Moreover, sometimes treasurer directives also enforce accounting standard which company has to follow for the preparation of financial statements.

References

• Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting & Finance.
• Florou, A., Kosi, U. and Pope, P.F., 2017. Are international accounting standards more credit relevant than domestic standards?.Accounting and Business Research.47(1). pp.1-29.
• McPhail, K., Macdonald, K. and Ferguson, J., 2016. Should the international accounting standards board have responsibility for human rights?.Accounting, Auditing & Accountability Journal.29(4). pp.594-616.
• Warren, C. M., 2016. The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16).Property Management.34(3).