Last Night - Original Writing - 756 Words

- â€Å"Where were you last night? I thought we had agreed to spend the evening together?† - â€Å"Oh, did we? Sorry, it must have slipped my mind†, he replied with a smirk on his face. - â€Å"I was expecting you, you didn’t turn up and I worried.† I genuinely had been worried but only for a while and then I had been unexpectedly disturbed, he didn’t know that ‘though, not yet anyway. - â€Å"Oh, there was no need to worry.† - â€Å"What a stupid thing to say. Of course I was going to worry. Have you forgotten the last time? Well I haven’t and I probably never will.† - â€Å"Look, I’m sorry. I’ll make it up to you, I promise.† Here we were again, me left waiting on my own. I hated it. At first I would feel angry at having been abandoned, forgotten, but then I would start to feel guilty for being so selfish and I began to worry about him fearing that something awful had happened. My imagination would run wild. I had no one to turn to, no one to talk to. It always seemed to be me lugging around the emotional baggage for the two of us. Saddled with a sense of guilt for what had passed and a fear of what was yet to come. Had it been the other way around and I had kept him waiting I suspect he would have been angry with me. He would have made me feel like a naughty schoolchild and scolded me. Like I’d done something wrong again. That look he gives, that disapproving, ‘you need to get a grip of yourself’ look. But I’m not a child and I don’t need to be told off. Not knowing where he was lastShow MoreRelatedLast Night - Original Writing994 Words   |  4 Pagesdo to Neon and Octavia, who had no idea where I was last night—obviously. It was so stupid. I almost put everything on the line, and for what? A taste of vengeance? A destroyed heart? Loss? 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These feelings could be characterized by three main words: desperation, disillusionmentRead MoreThe Quran1038 Words   |  5 PagesGood choice of subject Your grade is 90% A- Suggestions: Make an original title that reflects your thesis statement. Avoid second person voice (you) in academic writing. Use third person, objective voice. Cite more sources inside in your body paragraphs using parenthetical citations, especially after quotations, historical facts, numbers, and dates. Use author s last name and date in your parenthetical citations. If author is unknown, use title. Match these citations with theRead More F. Scott Fitzgeralds The Last Tycoon Essay1158 Words   |  5 PagesF. Scott Fitzgeralds The Last Tycoon F. Scott Fitzgerald’s unfinished final novel The Last Tycoon was begun in 1939 in Encino, California. He worked on the novel during his tenure in Hollywood and up until the day he suffered a fatal heart attack on Dec. 21, 1940. The novel was published in 1941, and included Fitzgerald’s notes concerning the unfinished text. Also, the initial volume was published with The Great Gatsby and a collection of short stories that included â€Å"The DiamondRead MoreCritical Thinking Assignment 2 Essay855 Words   |  4 PagesMilissa Tift Wednesday Night September 10, 2012 Professor Calabrese Assignment #2 Critical Thinking Critical Thinking – Assignment #2 In any story there are two types of language, figurative and literal. Language is, of course a necessary factor of any story. Without Language, an author could not tell the story. The author usually uses a combination of these two languages. Together, these languages characterize the author’s style. Literal language means exactly whatRead MoreThe Act of Sex: Is It Worth the Consequences? in William Blakes Poem, The Sick Rose1402 Words   |  6 Pagesdepending on their colour. For example, the universal symbol for a red rose is love. 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Combined with his insistent alcoholism, these misfortunesRead MoreSir Walter Raleigh the Poet and Gentleman Essay651 Words   |  3 PagesGentleman Looking for tall, dark, and handsome? Sir Walter Raleigh was all of those things and so much more. As one of the most intriguing men of the Middle Ages, Sir Walter Raleighs strong religious stances, political roles, outstanding writings, and genuine charm make him Bachelor of the 16th Century. That is until he married in 1572. Sir Walter Raleigh was born in 1552, but not to the common name that is now in print. During his lifetime, his name was spelled five different ways:Read MoreThe Lizard King, Jim Morrison1597 Words   |  7 Pages1965, Morrison moved to Venice Beach where he followed his dreams and led a Bohemian lifestyle for a few years. He was a perfect example of a starving artist, often spending his nights sleeping on rooftops or on the beach, or sometimes, if he was lucky at a girlfriends house. He spent most of his days doing drugs and writing poems, and reading books. Something that many people may not be aware of is that Morrison was an avid reader with a large collection of books that traveled with him, wherever heRead MoreDirect and Indirect1235 Words   |  5 Pagesexact words. This method is called Indirect Speech or Reported Speech. Example: †¢ Direct: Clinton said, â€Å"I am very busy now.† †¢ Indirect: Clinton said that he was very busy then. †¢ Direct : He said, â€Å" my mother is writing letter.† †¢ Indirect: He said that his mother was writing letter. How to change Direct to Indirect Speech? It will be noticed that in Direct Speech, we use inverted commas to mark off the exact words of the speaker. In Indirect Speech we do not use the inverted commas. It

Concept Of Vat On Imported Services - 1819 Words

Concept of VAT on Imported Services in Nigeria Introduction: Value Added Tax (VAT) is a consumption tax payable on the goods and service consumed by any person, whether government agencies, business organizations or individuals. It is a consumption tax on economic operations including imports which in this context means goods and services brought form abroad into Nigeria. The target of VAT is consumption of goods and services and unless an item is specifically exempted under the VAT Act, Cap. V1, Laws of the Federation of Nigeria, 2004 (as amended by the VAT (Amendment) Act, 2007), the consumer is liable to the tax at the rate of 5%. Definitions: According to the FIRS information circular no. 9305 dated 5th November, 1993, â€Å"Nigeria†, for†¦show more content†¦Matters Arising: At different points in time in Nigeria, various issues have surrounded VAT administration since the enactment of the Value Added Tax Act, 1993 (later referred to as the â€Å"Act†) and the subsequent Value Added Tax (Amendment) Act, 2007, especially in relation to whether services rendered by a Non-Resident Company (NRC) to a Nigerian company are subject to VAT. This issue became pronounced in 2015 and 2016 when the Tax Appeal Tribunal (TAT), sitting in Abuja and Lagos handed down two conflicting decisions in Gazprom Oil Gas v FIRS (Gazprom) and Vodacom Business Nigeria Limited v FIRS (Vodacom) respectively Facts for consideration. Early in the year 2016, the Tax Appeal Tribunal sitting in Lagos gave his judgment in Vodacom v FIRS case. 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Our products and unique style of service will leave a lasting impression among our customers. * We will be the investment of choice in the countries where our brand is represented thereby providing attractive returns to all our shareholders. * We will be a model employer thatRead MoreThe Cultural Challenges Of Doing Business Overseas Essays1983 Words   |  8 PagesThe major difference in Czech culture is that the family is the center of the social structure and the obligation to the family is one’s first priority. The Czech people are polite and reserved until a personal relationship is built. Some of their concepts include a logical, practical and efficient way of forward thinking to provide a sense of security through careful planning, in both business and personal life (commuicaid, 2007). The etiquettes and customs of Czech should be learned, because it isRead MorePaint Industry Analysis2202 Words   |  9 PagesMarch. Volumes get doubled compared to an average month. 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Concept Analysis of Pain Free Essays

string(82) " muscles moving and to later decrease pain as it relates to contributing factors\." Concept Analysis of Pain Kwanei Holloway Austin Peay State University Abstract Pain has always been a major factor in healthcare. This paper will describe pain as it relates to nursing, medicine, and physical therapy. All of the information gathered is analyzed in reference to how pain relates to hospital stay, rehabilitation, and prevention. We will write a custom essay sample on Concept Analysis of Pain or any similar topic only for you Order Now I will ultimately give an overall picture of the importance of pain and how it relates to nursing as well as other disciplines. Introduction This paper is a concept analysis of what is known as the fifth vital sign PAIN. As stated by Hsiao, Wu, Chen (2013), Nursing staff are the major group of healthcare professionals who perform crucial functions in delivering nursing care to inpatients. I will attempt to describe pain as it relates to nursing, medicine, and physical therapy. When selecting a concept, I began by thinking what is an important factor in the nursing field and could be analyzed in more detail. Pain is a factor that is thought of differently by many. It is a very subjective factor and that applies to the patients, physicians, and nurses. Yes, it is the patient that feels the pain but it is the physician who writes the orders and the nurse who transcribes it. I then figured that this area of nursing practice would be a great concept to analyze. Pain is a feeling triggered in the nervous system. Pain may be sharp or dull. It may come and go, or it may be constant. You may feel pain in one area of your body, such as your back, abdomen or chest or you may feel pain all over, such as when your muscles ache from the flu. Pain can be helpful in diagnosing a problem. Without pain, you might seriously hurt yourself without knowing it, or you might not realize you have a medical problem that needs treatment. Once you take care of the problem, pain usually goes away. However, sometimes pain goes on for weeks, months or even years. This is called chronic pain. Sometimes chronic pain is due to an ongoing cause, such as cancer or arthritis (â€Å"Pain†). In the nursing field as well as any other areas of healthcare, pain is a vital factor when dealing with the delivery of care. It is the responsibility of he physician to ensure relief from pain by writing the orders, it is the responsibility of the nurse to carry out the orders and give the pain medication, and in the area of physical therapy it is their responsibility to ensure that the patient is medicated to retrieve the best results while in therapy. Purpose and Method The purposes are to define what pain is considered to be in relationship to the patient, nurse, physician, and physical ther apist. It is also, to find out the subjectiveness of the fifth vital sign and to explore pain as it relates to hospitalization. Walker Avant (2005) guided this concept analysis study. Pain in Nursing Almost 35 million patients were discharged from U. S. hospitals in 2004; of these patients, 46 percent had a surgical procedure and 16 percent had one or more diagnostic procedures. Pain is common, and expected, after surgery. Recent data suggest 80 percent of patients experience pain postoperatively with between 11 and 20 percent experiencing severe pain, (Wells, Pasero, Mcraffery, 2008). There are many contributing factors as pain relates to nursing. Pain is the main factor that contributes to a person deciding to seek medical attention. It is very important to include this as a part of an assessment because it can affect so many other things. It can cause a blood pressure to be elevated, it can increase a blood glucose, and can cause an overall disturbance in the patients’ hospital stay or ADL’s. In nursing our aim is to provide comfort and surrccome to the patients’ needs as a part of their overall care plan. As stated by Wells, Pasero, Mcraffery, 2008, inadequately managed pain can lead to adverse physical and psychological patient outcomes for individual patients and their families. Continuous, unrelieved pain activates the pituitary-adrenal axis, which can suppress the immune system and result in postsurgical infection and poor wound healing. Pain in Medicine Medical professionals have a big impact on pain as it relates to healthcare. Physicians have to generate a care plan that will ultimately be in the favor of the patient as far as relieving the pain in the most appropriate way. This is achieved by not altering consciousness, normal ADL’s, and in the correct combination with other medications. The board strongly urges physicians and surgeons to view effective pain management as a high priority in all patients, including children, the elderly, and patients who are terminally ill. Pain should be assessed and treated promptly, effectively and for as long as pain persists. The medical management of pain should be based on up-to-date knowledge about pain, pain assessment and pain treatment (â€Å"Guidelines for prescribing,† 2007). Nociception is the term used to describe the neural processes by which a noxious substance or a tissue damaging event such as surgical incision is perceived as pain (Fig 1). This is described in four stages, transduction, transmission, perception and modulation. Nociception involves a complex interaction between the peripheral nervous system (PNS) and central nervous system (CNS) as well as an evaluation of patients’ pre and post-operative psychological and environmental influences (Wood, 2010). Pain in Physical Therapy Due to factors such as surgery, stroke, or basic deconditioning there is a need for rehabilitation. Physical Therapist play an essential role in the patients’ road to recovery. A patient-centered rehabilitative approach that emphasizes restoration of normal movement and function incorporates physical therapy as a vital component of the collaborative approach required for effective pain management (â€Å"Physical therapy for,† 1998). Overall therapy is lessened with pain. Patients move slower and are less involved with therapy if pain is present. Therapy is put into place to get those muscles moving and to later decrease pain as it relates to contributing factors. You read "Concept Analysis of Pain" in category "Essay examples" These factors may include surgeries (hip or knee replacements), amputations (AKA, BKA, Metatarsal, and digital), and weakness (from CVA, CABG, and decrease movements). Patients with pain perceive an equivalent level of exertion at a significantly lower level of performance, a finding accounted for by both central (cardiorespiratory) and peripheral (muscle strength and recruitment) factors. Inactivity also deprives bones, joint cartilage, and connective tissue of the mechanical stress necessary to maintain tensile and compressive strength and elasticity. Evidence is building that motor control and proprioceptive efficiency are altered, balance is compromised, and reaction times are slower in persons who are unfit or have pain (â€Å"Physical therapy for†, 1998). Essential/Critical Attributes According to Cheng, Foster Huang, (2003) the critical attributes of pain include: (a) unpleasant and distressful experiences originating from physical sensation and having both positive and negative meanings for an individual; (b) an individual human experience; (c) a state of feeling in both sensation and emotion (verbal), and behavioral components; (d) physical and psychological responses to the stimulus; (e) function of pain, including protective and warning signs; (f) pain responses are learned and influenced by personality, environment, emotions, social and culture. Model Case Mrs. K is a 37 year old female with recent diagnosis of breast cancer. She has recently undergone a mastectomy and is now in the hospital for recovery. Upon the nurses’ hourly rounds she discovered Mrs. K crying, when asked what the nurse could do to help she stated that â€Å"I am in pain and can’t believe that I only have one breast now, I’m ugly and would have never thought it would hurt this bad†. The nurse consoled her and brought pain meds. When returning the patient thanked the nurse for the talk and she stated that the pain had eased and she always thought she would have breast cancer due to both her mom and grandmother having it. Related Case Mrs. T is a 35 year old female with breast soreness and discharge. She was found to only have fibroid tissue and nothing metastatic in her breast, but due to family history she elected to have bilateral mastectomies. She was ordered a PCA pump due to hourly pain calls and when the nurse entered the room she was crying c/o continuous pain. She states â€Å"I can’t take this pain and I hate I did this†. The nurse took time to talk with the patient and informed the physician of her crying and got new orders. During the nurses hourly rounds she found her sitting up on the phone and she explained to the nurse that she feels better and glad that she had the surgery because she did not want to go through what her mother and grandmother went through with breast cancer. Contrary Case Mr. M is a 45 year old that had a motor vehicle accident when he was 20 and is now going from hospital to hospital to try to get IV pain medication. He complains of back pain but x-ray results does not show any back issues but due to out of control behavior he is admitted and given pain medication. He refuses all by mouth pain meds and demands IV meds. He does not show any signs of pain when assessed and all staff believes him to be addicted to pain medication. A psych consult is ordered. This patient is not in true pain but has psychiatric issues. Antecedents and Consequences For this particular concept the antecedents and consequences would be all interrelated due to the fact that in nursing, medicine, and physical therapy the same factors apply for pain. Environmental, personal and cultural values act as antecedents related to the concept of pain. The consequences of pain are related to pain reaction and the individual’s own interpretation of the meaning of pain. Pain reaction has a more physical and biological focus; coping with pain refers to the perception of pain and is psychologically focused (Cheng, Foster ; Huang, 2003). When thinking of environmental, personal, and cultural values you begin to think of things such as the patients comorbidities, what the patient perceives as pain, and in their culture how is pain thought of. In many cultures it may be thought of that you must tolerate pain as long as you can while in other cultures their pain threshold is low so any uncomfortable feeling renders a pain medication. Consequences ultimately come from the patient themselves, what is perceived as pain and their history of pain. For example, a patient that has had a laminectomy may think because the pain was horrific the first time that it will be the same the next time, expecting the same relief factors even if the pain is not the same. Empirical Referents Empirical Referents are stated as what it used to measure the concept. Pain is very subjective and they have yet to invent an objective test that will give you the accuracy of some ones pain. They are measured by a scaling system. Most scales make pain measurable, and can tell providers whether your pain is mild, moderate or severe. They can also set baselines and trends for your pain, making it easier to find appropriate treatments. This includes the Numerical Rating scale asking for a pain rating on a scale of 1-10, the Wong-Baker scale which will include facial expressions to emphasize pain, or the Verbal-rating scale and in this scale the patient must complete a questionnaire to describe their pain in more detail (Jacques, 2010). Implications in Nursing In nursing pain is a major factor in treating the patient as it relates to the overall hospitalization. How are we able to get the blood pressure down if the patient is in constant pain? or how can I discharge a patient when they are in a lot of pain? Implications in nursing goes for all aspects of nursing from skin integrity to normal ADL’s. A patient may not turn as they should because they are in the fetal position due to pain which could cause skin issues or pain will cause them not to take a bath as usual. Pain can even cause depression as it decreases normal functioning. This concept is very important in the nursing field and should be treated and assessed appropriately. Conclusion In conclusion I chose to analyze pain as it relates to nursing, medicine, and physical therapy. It is a major factor in that it is related to all aspects of care that is received by these disciplines. Pain is the main contributing factor that causes someone to seek medical attention. Without pain we could have serious issues being that we would not know when were sick, burned, or injured. Pain is very important in healthcare and applies to nursing, medicine, and physical therapy. References Desai, G. , ; Chaturvedi, S. (2012). Pain with no cause! urses’ perception. Indian Journal of Palliative Care, 18(3), 162. Retrieved from http://www. medknow. com Hsiao, J. L. , Wu, W. C. , Chen , R. F. (2013). Factors of accepting pain management decision support systems by nurse anesthetists. BMC Medical Informatics and Decision Making, 13, 16. Retrieved from http://www. biomedcentral. com/bmcmedinformdecismak/ (n. d. ). Pain. Med Plus Trusted Information for You, Retrieved fr om http://www. nlm. nih. gov/medlineplus/pain. html Walker, L. Avant, K. (2005). Strategies for theory construction in nursing (4th ed. ). Upper Saddle River, NJ: Prentice Wells, N. , Pasero, C. , McCaffery, M. (2008). Improving the quality of care through pain assessment and management. Patient Safety and Quality: An evidence based handbook for nursing, Retrieved from http://www. ncbi. nlm. nih. gov/books/NBK2658/ (2007). Guidelines for prescribing controlled substances for pain. Medical Board of California, Retrieved from http://www. mbc. ca. gov/pain_guidelines. html Wood, S. (2010). Post operative pain 1: Understanding the factors affecting patients’ experiences of pain. Retrieved from http://www. nursingtimes. et/nursing-practice/clinical-zones/pain-management/post-operative-pain-1-understanding-the-factors-affecting-patients-experiences-of-pain/5021696. article (1998). Physical therapy for chronic pain. 6(3), Retrieved from www. iasp-pain. org/AM/TemplateRedirect. cfm? template=/CM/†¦ Cheng, S. , Foster, R. , Huang, C. (2003). Concept analysis of pain. Retrieved from www. tzuchi. com. tw/file/DivIntr o/nursing/content/92-3/3. Jacques, E. (2010). Using pain scales to effectively communicate pain intensity. Can you rate your pain? , Retrieved from http://pain. about. com/od/testingdiagnosis/a/pain_scales. htm How to cite Concept Analysis of Pain, Essay examples

Accreditation Council of Pharmacy Education †MyAssignmenthelp.com

Question: Discuss about the Accreditation Council of Pharmacy Education. Answer: Introdiuction: Panopticism is referred as the social or theoretical framework which is named after Panopticon. The theory was established by French philosopher named Michel Foucault (Schaltegger Burritt, 2017). Panoticon provides explanation to the tentative laboratory associated with the authority that can be transformed or amended as the symbol of surveillance. It is generally considered as the tool of disciplinary tool for surveillance. For instance, the example of Pannotion has increased surveillance effect on the surveillance in the age of technology and it is noticed that surveillance possess the appeal of culture. The development in the observable data is provided in the organization and the individuals from the data mining tools (Lanen, 2016). This has resulted in the development of surveillance of data that can address the mode of surveillance that helps in pointing out the distant transaction source by considering the algorithmic manufacturing. In the current aspect of management accounting, Panopticism helps in the process of management accounting as it helps in keeping a record for each single transaction along with the necessary figures (Eldenburg et al., 2016). Therefore, Panopticism helsp in figuring out the mistakes and errors and appropriate steps for rectification in order to make sure that the accounting procedure remains authentic. The functions of management accounting are as follows; Planning: Planning as the functions of management accounting refers to the short term and long term application of plans to achieve the desired outcome. The functions of management accounting is closely associated with the planning process (Ingersoll, 2015). This is because it provides managers with the required information for decision making and providing reports that estimate the impacts of alternative course of actions. Organizing: Once the process of organising is established an organizational framework and passing on the responsibilities to people that are working in the organization to attain the business goals and objects (Jones et al., 2017). The form of organizational structures differs one business to another business. Therefore, organising necessitates clearness regarding each managers accountability and authority lines. Decision making: Decision making is considered as the procedure of selecting from the opposing substitutes. Decision making is inherited in the functions of management accounting such as planning, organising and controlling. The manager cannot plan without making decision and has the select from the competing objectives and methods of carrying out the selected objectives. As stated by (Dixon et al., 2018) maintaining routine and have become very complex element in the current world since humans are inevitable to mistakes in the contemporary words. As per the Van Helen Rock Band checklist is vital tool of implementing control. Checklist are helpful in the implementation and composition of control. According to the rock band, it is considered that Checklist is an important tool of implementing control since this assures that every person that are engaged in the job is better able to understand the goals and complying with the necessary procedure. As stated by the rock band they gain by using checklist since check list according to rock band is highly considered to be highly portable. With the help of checklist, the rock band is better able to manage the consistency of supply, inventories and they are generally considered as the time saving element by adding up the needed records amid the other things (Weygandt et al., 2015). Under this conditions checklists not only helps in maintaining necessary records but also required for necessary success. The system of perpetual inventory continuously updates the records for the small organizations when it makes the use of the raw materials or sells the products to the consumers (Warren et al., 2015). Organizations that uses the perpetual system of inventory must apply the system of physical count of stock in to the day-to-day organizations inventory and compare the quantity against the records of inventory. The physical stock take in this system would act as the tool for investigating in the discrepancies of the inventory record in order to determine the reasons for improper quantities. Overtime refers to the augmented pay for each hour which an hourly worker is entitled to get when they put in more than the prescribed hour work per day or week (Handy Polimeni, 2017). The overtime payment that is paid to the worker is considered as into the indirect labour cost and the same is accounted into the overhead costs. Costing refers to the system of accounting in which all the costs that are sustained in executing the activity or achieving the objective are collected, categorised and verified. The emergence of 1980 era bought an intensive competition across the world with increased importance of overloads with the decline in the direct labour (Greenberg Wilner, 2015). Also there was problems which was being faced with the traditional system of costing. The activity based is considered as the precise and favoured over the traditional cost accounting system. The ABC methods of cost system is created when the expenses of the business are higher and there are several mixed goods. Incorrectness and mistakes are considered unwelcome due to the rates that is set by the market participants. For the reason that heavy and stiff rivalry, a greatly dependable and correct system of cost management is required. The traditional method of cost accounting makes the use of the single overhead pool and it is unable to compute the actual costs. The costs objects are assigned arbitrarily the basis of machine hours and labour (Edmonds et al., 2016). On the other hand, the ABC system of costing includes the identification of products parts or the labour while the traditional cost accounting arbitrarily assembles the expenses, salaries and depreciation. The targeted costs which is created upon the activities are computed through ABC costing. The ABC system is considered to be beneficial because it aids in streamlining the course of decision making and makes the concept of administration turns out to be target oriented. The activity based costing method helps in assessing the performance and setting out the standards that help the managers to make use of the information for the purpose of comparative study. Under the traditional costing systems, the business decides the cost of productions following the production of budgets while under the ABC costing the value of the product is ascertained based on the feedback of consumer. The structure of activity based costing helps in determining the company whether to reduce or increase the activity costs to grab the attention of customers (Scott, 2015). The system of cost helps in keeping up with the market participants without forgoing the quantity and superiority of the products. The activity based costing helps the company in developing strategy, long range plans and competitive advantage by placing focus on the activities. ABC system of costing uses the cost identification objects which is selected along with the direct costs that are associated with the products. In spite of the benefits there are certain arguments against the ABC costing system in the cost allocation areas (Edmonds et al., 2016). With the availability of data there are some costs that requires allocation to department and product allocation. This leads to occurrence of costs that may not be at times be regarded possible. It can be stated that traditional costing system is not accurate as the ABC system. Traditional costing system may also lead to substantial under valuation and over valuation. Total Cost of S1 Department (x) = Direct Centre Cost of S1 + [20% * Total Cost of S2 (y) ] =, x = $20000 + (20% X y) b) Total Cost of S2 Department (y) = Direct Centre Cost of S2 + [ 15% * Total Cost of S1 (x)] =, y = $25000 + (15% X x) =, y= $25000 + [15% x ($20000 + 20%y)] =, y= $25000 + $3000 + 3%y =, y-0.03y = $28000 =, 0.97y = $28000 =, y = $28000/0.97 = $28868 x = $20000 + 20%y =, x = $20000 + (20% x $28868) =. x = $20000 + $5773 = $25773 Reference List: Dixon, G. D., Taylor, A. D., Utting Jr, R. W., Eaton, J. L., Im, S. L. (2018).U.S. Patent Application No. 15/541,283. Edmonds, T. P., Edmonds, C. D., Tsay, B. Y., Olds, P. R. (2016).Fundamental managerial accounting concepts. McGraw-Hill Education. Eldenburg, L. G., Wolcott, S. K., Chen, L. H., Cook, G. (2016).Cost management: Measuring, monitoring, and motivating performance. Wiley Global Education. Greenberg, R. K., Wilner, N. A. (2015). 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