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Patch Adams
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Hunter Doherty "Patch"
Adams
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 |
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Born
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May
28, 1945 (age 68)
Washington, D.C., U.S. |
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Nationality
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United
States
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Education
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Home
town
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Spouse(s)
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Linda
Edquist (1975–98; divorced)
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Children
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Atomic
Zagnut Adams
Lars Zig Edquist Adams |
Hunter Doherty "Patch" Adams (born May 28, 1945, in Washington,
D.C.) is an American physician, social activist, clown and author. He founded
the Gesundheit! Institute in 1971. Each year he organizes a group
of volunteers from around the world to travel to various countries where they
dress as clowns in an effort to bring humor to orphans, patients, and other
people.[1]
Adams is currently based in Urbana, Illinois.
In collaboration with the institute, he promotes an alternative health care
model, not funded by insurance
policies.[1]
Adams had a difficult childhood. His father, an officer
in the United States Army, had fought in Korea, and died
while stationed in Germany when Adams was still a teenager.[1] After his father's death, Adams
returned to the United States with his mother and brother. Adams has stated
that, upon his return, he encountered institutional injustice which made him a
target for bullies at school. As a result, Adams was unhappy and became
actively suicidal. After being hospitalized three times in one year for wanting
to end his life, he decided "you don't kill yourself, stupid; you make
revolution."[2]
After graduating (1963) from Wakefield High School,[3] Adams completed pre-med coursework at
the George Washington University. He began medical
school without an undergraduate degree, and earned his Doctor
of Medicine degree at Virginia Commonwealth University (Medical College of Virginia) in 1971. In the late
1960s one of his closest friends (a man, not a woman as depicted in thePatch
Adams film) was murdered. Convinced of the powerful connection
between environment and wellness, he believes the health of an individual
cannot be separated from the health of the family, community, and the world.
While working in an adolescent clinic atMCV, in his final year of med school, he met Linda
Edquist, a fellow VCU student who volunteered in the clinic. Soon after
graduation, Patch, Linda, and friends founded the Gesundheit! Institute (originally known to many as the
Zanies), which ran as a free community hospital for 12 years.
Adams and Edquist married in 1975 and had two sons,
Atomic Zagnut "Zag" Adams and Lars Zig Edquist Adams. The couple
divorced in 1998.[4]
A revamped Gesundheit! Institute, envisioned as a free,
full-scale hospital and health care eco-community, is
planned on 316 acres (128 ha) in Pocahontas County, West Virginia. Its goal is to
integrate a traditional hospital with alternative
medicine, with the organization developing educational programs in
sustainable systems
design targeted to medical students and the general public.
Since the 1990s Adams has supported the Ithaca Health Alliance (IHA),[5] founded as the Ithaca Health Fund (IHF)
by Paul
Glover. In January 2006 IHA launched the Ithaca Free Clinic,
bringing to life key aspects of Adams' vision. Adams has also given strong
praise to Health Democracy,
Glover's book written and published the same year.
In October 2007, Adams and the Gesundheit Board unveiled
its campaign to raise $1 million towards building a Teaching Center and Clinic
on its land in West
Virginia. The Center and Clinic will enable Gesundheit to see
patients and teach health care design.
Adams urges medical students to develop compassionate
connections with their patients. His prescription for this kind of care relies
on humor and play, which he sees as essential to physical and emotional health.
Ultimately, Adams wants the Gesundheit! Institute to open a 40-bed hospital in rural West
Virginia that offers free, holistic care to anyone who wants it.[6]
Adams was awarded the Peace Abbey Courage of Conscience
Award on January 29, 1997.[7]
In 2008, Adams agreed to become honorary chair of the
"International Association for the Advancement of Creative
Maladjustment" or IAACM. In a number of his speeches and essays, Martin
Luther King, Jr. had called for such an IAACM, but none was ever created. MindFreedom International, a nonprofit coalition
that Gesundheit! belongs to as a sponsor group, launched the IAACM to support
"creative maladjustment" and social change.[8]
Adam's still leads trips to cheer kids up all over the
world and also teaches at one session of Wavy Gravy's circus camp Camp Winnarainbow.
The 1998 film Patch
Adams was based on Adams' life and views on medicine. Adams has
criticized the film, saying it eschewed an accurate representation of his
beliefs in favor of commercial viability. He said that out of all aspects of
his life and activism, the film portrayed him merely as a funny doctor.[9] Patch Adams also said of Robin Williams
in an interview, "He made $21 million for four months of pretending to be
me, in a very simplistic version, and did not give $10 to my free hospital.
Patch Adams, the person, would have, if I had Robin's money, given all $21 million to a free hospital in a
country where 80 million cannot get care."[10]
However, in another interview, Adams did clarify that he
did not dislike Williams,[9] and Williams has actively supported St. Jude Children's Research Hospital for several years.[11]
As a speaker, Dr. Adams travels around the globe
lecturing about his medicine methods.[12]
·
Adams, Patch; Maureen
Mylander (1998). Gesundheit! : bringing good health to you, the
medical system, and society through physician service, complementary therapies,
humor, and joy. Rochester, Vermont:
Healing Arts Press. ISBN 978-0-89281-781-8.
Retrieved 2008-12-16.
·
Adams, Patch; Maureen
Mylander (1993). Gesundheit! : bringing good health to you, the
medical system, and society through physician service, complementary therapies,
humor, and joy. Rochester, Vermont:
Healing Arts Press. ISBN 978-0-89281-442-8.
Retrieved 2008-12-16.
·
Adams, Patch; Maureen
Mylander (1998). Gesundheit! [sound recording]. Los
Angeles: NewStar Media. ISBN 978-0-7871-1828-0.
Retrieved 2008-12-16. 4 sound cassettes (ca. 6 hr.) : digitally mastered,
Dolby processed.
·
Adams, Patch (1998). House
calls. cartoons by Jerry Van Amerongen.
San Francisco: Robert D. Reed Publishers. ISBN 978-1-885003-18-8.
Retrieved 2008-12-16.
·
Bourque, Judith (1999). The
real Patch Adams (videorecording) / a film by Judith Bourque. Oley, PA:
Bullfrog Films. ISBN 978-1-56029-811-3.
Retrieved 2008-12-16. 1 videocassette (53 min.) : sd., col. ;
1/2 in.
·
John Graham for the Giraffe Heroes Program (1999). It's up
to us. foreword by Patch Adams. Langley, Washington:
Giraffe Project. ISBN 978-1-893805-00-2.
Retrieved 2008-12-16.
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Auditor
Report
The auditor's
report is a formal opinion,
or disclaimer thereof,
issued by either an internal auditor or
an independentexternal auditor as a result of an internal or external audit or evaluation performed
on a legal entity or
subdivision thereof (called an "auditee"). The report is subsequently
provided to a "user" (such as an individual, a group of persons, a company,
a government, or even the general public, among others) as an assurance service in order for the user to make
decisions based on the results of the audit.
An auditor's report is considered an
essential tool when reporting financial information to users, particularly in
business. Since many third-party users prefer, or even require financial
information to be certified by an independent external auditor, many auditees
rely on auditor reports to certify their information in order to attract
investors, obtain loans, and improve public appearance. Some have even stated
that financial information without an auditor's report is "essentially
worthless" for investing purposes.
Parts of a Standard Unqualified Audit Report
The seven parts of a standard unqualified audit report are the title,
addressee, introductory paragraph, scope paragraph, opinion paragraph, name of
auditor (CPA firm), and date of report. Following is a description of the
contents of each part.
1. Title - Public company reports are required
to begin with a title that references the "Independent Registered Public
Accounting Firm". Reports for nonpublic companies may contain titles such
as "Independent Auditors Report, or "Report of the Independent
Auditor".
2. Addressee - This is the individual, group,
entity, board of directors, and/or stockholders who retained the services of
the auditor.
3. Introductory Paragraph - This paragraph must state three
things: "which financial statements are covered by the report, that the
statements are the responsibility of management, and that the auditor has a
responsibility to express an opinion"
4. Scope Paragraph - This paragraph states what is
involved in the audit. For public companies the scope paragraph states that the
audit was performed in accordance with Public Company Accounting Oversight
Board (PCAOB) standards, and for nonpublic companies it states that the audit
was performed in accordance with generally accepted auditing standards (GAAS).
The scope paragraph must also state "that the audit provides only reasonable assurance that the
financial statements contain no material misstatements,...that an audit
involves an examination of evidence on a test basis,...
5. Opinion Paragraph - This paragraph expresses the
auditor's opinion in regard to the fairness of the financial statements based
upon evidence obtained through the audit.
6.
Name of Auditor - This is the name of the CPA firm
that conducted the audit, along with a manual or printed signature of the
auditor.
7. Date of Report - This is "the date on which the
auditor has completed all significant auditing procedures"
Kinds of Auditor Opinion
1.
Unqualified opinion
An unqualified audit opinion signifies that
auditors could find no noteworthy violations or misstatement in a company
financial info. This opinion is also referred as ‘clean opinion’. Normally,
this report is written by the auditors with reference to the company ability
for recording financial info as the applicable accounting standards. Besides,
the report might also include a pithy summary about the process of conducting
audit and the info that was reviewed.
2.
Unqualified Opinion With Explanatory Language
This opinion is given if there
are certain conditions that require an auditor to add an explanation (other
explanatory language) in the audit report, although it does not affect the
unqualified opinion expressed by the auditor.
3.
Qualified opinion
A qualified audit opinion implies that auditors
discovered issues in a company’s financial info. These issues are
involved in preventing the auditors from issuing a clean opinion on the company
operations.
4.
Adverse opinion
An adverse opinion is one of the two
radically negative audit reports. An adverse opinion signifies that the auditor
discovered significant material misstatements associated with financial
information. These misstatements generally refer to the financial statements
not conforming to the applicable accounting standards and that the info is
inaccurate and unreliable.
5.
Disclaimer opinion
A disclaimer audit opinion is the most awful
audit report that can be received by a company. The disclaimer letter is issued
by the auditor to specify that they are not able to form an opinion on the
company financial statements. This disclaimer opinion might occur as a result
when an auditor lacks independence from the client thus leading to the
inability of the auditor in forming a clear, third-party opinion on the company
financial info.
Bacground
PT. Nomura
Indonesia is a joint venture securities company established on Dec 11, 1989.
The scope of its activities comprises of brokerage, securities trading,
underwriting, investment management, and advisory services. The company is
located in Sentral Senayan Building, Jl. Asia Afrika, Jakarta, Indonesia.
Financial Statement
Purwantoro, Suherman & Surja
Independent Auditors’ Report
Report No. RPC-1228/PSS/2011
The Shareholders and Boards of Commissioners and
Directors
PT Nomura Indonesia
We have audited the
balance sheets of PT Nomura Indonesia (the “Company”) as of March 31, 2011 and
2010, and the related statements of income, changes in equity, and cash flows
for the years then ended. These financial statements are the responsibility of
the Company’s management. Our responsibility is to express an opinion on these
financial statements based on our audits.
We conducted our audits
in accordance with auditing standars established by the Indonesian institute of
Certified Public Accountants. Those standars require that we plan and perform
the audit to obtain reasonable assurance about whether the financial statements
are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statements presentation. We believe that our audits provide a
reasonable basis for our opinion.
In our opinion, the
financial statements referred to above present fairly, in all material
respects, the financial position of PT Nomura Indonesia as of March 31, 2011
and 2010, and the results of its operations and its cash flows for the years
then ended in conformity with generally accepted accounting principles in
Indonesia.
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CURRENT
RATIO
What
Is Financial Statement?
Financial statement is a report that show financial activities of the
company. Analysis is the process of breaking a complex topic or
substance into smaller parts to gain a better understanding of it. So, Financial Statement analysis is the Process to understand financial activities
from Financial statements and use to generate estimates and conclusions useful
in conducting our business activities.
Ratio
Analysis of financial Statement
1. Liquidity
a.
Current ratio
b.
Quick ratio or acid test
ratio
c.
Cash ratio
d.
Cash flow liquidity ratio
2. Solvability
a.
Financial
leverage ratio
b.
Total debt to total capital ratio
c.
Total debt to equity capital ratio
d.
Long-term debt to equity capital
e.
Short-term debt to total debt
3. Profitability
a.
Cost
of goods sold analysis
b.
ROIC
c.
ROA
or ROI
d.
ROCE
e.
Cash return on assets
4. Cash Flow
a.
Operating
CF to current liabilities
b.
Operating
CF to total liabilities
c.
Operating
CF to total assets
d.
Cash
flow adequacy ratio
e.
Cash reinvestment ratio
5. Risk
6. Bankruptcy prediction
a. Univariat
b. Multivariat Z-Score
c. Mulivariat Ohlson
(logit)
7. Securities
a.
Fundamental
analysis
Technical Analysis
Current Ratio
The current ratio is a financial ratio that
measures whether or not a firm has enough resources to pay its debts over the
next 12 months. It compares a firm's current assets to its current liabilities.
safety
margin here is the percentage of remaining current assets remaining after
payment of all current liabilities
Element
Of Current Asset
• Cash and cash equivalents is ready money that can be used operations. Cash equivalents are assets that are
readily convertible into cash
• Short-term Investments are investments that are readily availed
within a period of less than 1 year
• Account Receivable is rights the company in the form of cash
and will be owned in less than 1 year
• Inventories are goods held for sale or processing company
back
• prepaid expenses is expense paid in advance
but which has not yet been incurred so is recognized as an asset
Current Liabilities
current liabilities are often mean as all liabilities of the business to
be settled in cash within the one fiscal year or one operating cycle of a given
firm.
Objective of
current Ratio
Current ratio is used to measure how much collateral asset that belongs
to the company to repay short-term debt
1. Companies said Liquid if Current Asset more
than Current liabilities and the safety margin more than 1.
2. Companies said Liquid if Current Liabilities
more than Current asset and the safety margin less than 1.
Case Study
Conclusion
From the previous case study, it can be
concluded that the
•
Financial
PT.Tower Bersama in 2011 showed that for every Rp 1 current liabilities
guaranteed by RP1,6 current assets.
•
Pt .
Tower Bersama is in not liquid condition because the safety margin less than 1