Hospital Budgeting Essay Example | Topics and Well Written Essays - 750 words

Hospital Budgeting - Essay Example Favorable variance implies that the actual result exceeded or just equals the budgeted result in the desired direction. For example, if supplies usage is less than the budgeted the variation is favorable because it results to material savings. On the other hand a variance is said to be unfavorable if the actual result is more than the budgeted result in the wrong direction (adverse). For example, if the total wage rate exceeds the budgeted wage rate the variance is termed unfavorable, since more cash outlay is involved than the planned cost (Drury, 2007). Variance can be used to analyze the performance of different firms in the same industry such as hospitals among themselves through a standard rate. Where, it can either be represented in percentage or discrete values. In health sector variance is used to measure the extent of efficiency in utilizing health facilities. It also reveals areas that need further investigation depending on the level of deviation from the expected and the relevant range that is acceptable in the health sector. Variations within the accepted range imply that projects or operations are running on as expected. It is the managers concern that the departmental salaries were higher than the expected in this scenario. The possible causes of salary variance includes: increase in wage rate this would have resulted in adverse salary variance. Also, hike in wage rate might have resulted from hiring extra health worker due to unexpected epidemic within a given season. If for the past period the hospital has experienced high number of patients beyond the planned capacity thus calling for the need to work for overtime hours and recruiting more health workers. From the general principles employment terms overtime hours are paid at a premium. This are greatly inflated our salary expedition beyond the departmental control. Another possible cause of inflated wage cost is the presence of idle time payment. The total idle time in the current period migh t have doubled as compared to the previous financial year. This will negatively influence our total salaries expenditure thus creating large deviation from the budgeted labor cost. The department also may have suffered from the effect of government regulation raise basic wage rate in health sectors. To comply with such rules the hospital might have been forced to raise it basic wage rate to all staffs thus increasing the total wage cost against the budgeted wage cost (Drury, 2007). The second variance of concern was the supplies, which was adverse on the budgeted cost. Supplies variance rises as a result of total deviation of the actual result from the budgeted material cost. Supplies variance could have resulted from materials such as drugs evaporation resulting to reduction in stock thus falling to cure the expected number of patients. This will imply that cost for the evaporated drugs was the total variation from the budgeted. Another cause for this variation could have resulted from an increase in material price. Following the changes in exchange rate, material price rose from the standard cost thus making it expensive to acquire the required supplies (Drury, 2007). This change in price resulted in a change in the total material cost thus recording a negative material variation. In addition, the material usage on patients might have increased by almost double thus reducing the total no of patients from the planned allocation. Supplies variation may also emerged from the

Imperialism and Western Culture Essay Example | Topics and Well Written Essays - 1000 words

Imperialism and Western Culture - Essay Example Firstly, with regards to some of the main prejudices that are presented, the reader can aptly point to the fact that Kipling refers to these faceless masses of brown people as half man half animal, half baby has to double, uncivilized, dangerous, and inhabiting lands full of horrors and terrors. Within such a simplistic an overly horrific definition, it comes as no surprise that the majority of the poem points to the fact that these individuals to whom Rudyard Kipling is referring are subhuman and require immediate assistance from white Europeans as a means of civilizing themselves and achieving a degree of previously forgotten or corrupted humanity. Such an understanding necessarily reduces the overall level of appreciation that any of these European stakeholders, reading the poem, could understand with regards to the depth and complexity of culture and societal dynamics that were exhibited by the individuals to whom this wide and overarching definition applied. ... etation of the white man’s burden is warped and exhibits a number of fundamental flaws, it should also be understood and appreciated that Kipling places the work, time, energy, and money of the civilized/†white† world at the behest and service of those were less fortunate (Greenblatt & Abrams, 2006). Although the means by which Kipling differentiates these individuals is unfair and ultimately prejudiced, some degree of appreciation should be had for the fact that rather than forcing one’s will or societal norms upon the other, Kipling approaches this dynamic of â€Å"burden† from the perspective of one who seeks to perform an unpaid and otherwise unappreciated service. From such an understanding, it can be realized that Kipling is in fact placing white man on a lower societal pedestal than those to which he is attempting to integrate. Although this is obviously not the primary thrust nor intention that Kipling is seeking to bring about, the realities of this dynamic are presented throughout the poem as the invocation to â€Å"take up the white man’s burden† is likened to the necessity for each and every able-bodied Christian to take up the cross and suffer on Christ’s own behalf (Klima, 2010). Within such an understanding, the reader can come to a greater appreciation for the means by which servitude and a type of humility that one might not expect is exhibited throughout the poem in question. Essay 2: With regards to the link and relationship between civilization and the individual, these two concepts and definitions although inexorably interwoven are nonetheless quite distinct. With respect to the individual, the reader can and should realize that the individual is the only through and actionable definition that exists within these two terms which will be

4What do you consider are the main problems with the royal prerogative Essay

4What do you consider are the main problems with the royal prerogative Explain the extent to which you would reform the royal prerogative and why - Essay Example ?, the name for the residue of discretionary power left at any moment in the hands of the crown, whether such power be in fact exercised by the King himself or by his ministers†. Wikipedia describes the Royal Prerogative â€Å"as a body of customary authority, privilege, and immunity, recognised in common law jurisdictions possessing a monarchy as belonging to the Crown alone. It is the means by which some of the executive powers of government are possessed by and vested in a monarch with regard to the process of governance of their state are carried out. It is not subject to parliamentary scrutiny but an individual prerogative can be abolished by legislative enactment† 2 . Practically speaking, Royal Prerogative is the usage accorded to the formal powers of the Crown within the executive process of the British politics. As part of the common law, the Queen represents the British constitutional monarchy that is apolitical, symbolic and impartial. The Queen exercises the Royal Prerogative on behalf of the elected ministers. As per the Royal Prerogative vested on the Monarchy, the Queen has the right to appoint and dismiss a prime minister.3 The Queen has the powers to appoint ministers, peers, senior C of E officials, head of BBC and senior civil servants. But, in reality, the Prime Minister exercises these powers. Only the Order of the Garter and the Order of Merit are at the personal disposal of the Queen indicating that vast powers in senior appointments rest with the Prime Minister. Under the Royal Prerogative, the Queen has the right to grant pardons and input some sentences but this has mostly remained a theoretical power with the Home Secretary retaining this power in practice. The Monarch has the power to declare war or treaties internationally but the Prime Minister has been exercising these powers on behalf of the Crown as we have seen in case of war on Iraq in 2003. Also, the Monarch is above the law and has immuni ty from law. In fact, it is commonly

A Low Cost CSR Campaign Assignment Example | Topics and Well Written Essays - 750 words

A Low Cost CSR Campaign - Assignment Example Since Washington, D.C. is one of the well-developed cities of the world, residents usually encounter the mice problem along with the damage caused due to inhabitation of mice within the house. The Mus musculus or the house mouse is considered to be one of the most difficult and costly rodents within the United States especially Washington D.C. House mice flourish under diverse conditions such as in and around commercial structures and homes and commercial structures as well as on agricultural land and in open fields. House mice deplete and contaminate food intended for pets, humans, livestock, or other animals. Moreover, they cause substantial damage to property and structures, and they can convey microorganisms that induce diseases like salmonellosis, a kind of food poisoning. The house mouse is one of the most victorious rodents in accommodating to live with humans. It is detected almost anyplace humans are, feeding upon human food, taking refuge in human structures, and procreating at a noteworthy rate. It can be regarded as the most difficult and economically significant vertebrate pest, polluting food value in millions of dollars, detrimental possessions, and getting electrical fires with its ceaseless gnawing. House mice are a frequent problem in all types of businesses and in homes. Approximately every resident of this large metropolitan can remember times when he/ she were annoyed by mice. They are inflictions to both poor and rich alike. The persistent drain imposed by house mice on stored fiber and food and the impairment they induce to personal belongings are the most severe economic threats. Thus it can be said that the problem is so huge that providing a solution will help the residents of Washington D.C. and it will be a sigh of relief.  

Cross Listing Coursework Example | Topics and Well Written Essays - 500 words

Cross Listing - Coursework Example The company obtains benefits by the economic activities of that foreign country especially from the financial market’s ability to provide greater strength to the market value of that domestic company. Cross listing is also one of the methods of diversifying the investors’ risk profile. By investing in a company which is not a domestic company, allows much more diversification to the local investors as they are now subject to different sorts of risk exposures as compared to their other counterparts. These investors are subject to the risk of the economy of that cross listed company’s country. In short, cross listing provides another avenue of financial resources to the domestic company as well as provides a safeguard from a likely hostile takeover. It also provides a greater opportunity and flexibility to the foreign investors in managing and maintaining their portfolio of investments in a diversified manner. Essar Energy plc is one of the best private groups of India which have substantial investments in both the oil & gas sector as well as the in the power sector. Established in 1989 with petroleum sector only, the company has made remarkable achievements such that the company remained highly successful even in diversifying its operations by investing in refinery and later on, in the power generation and distribution sector. In June 2010, the company cross listed itself in London Stock Exchange after already having a presence in the local stock exchanges in India. The company managed to raise net proceeds of around $1.8 billion from the UK investor. This had been the largest IPO subscription in London Stock Exchange after 2007 by any company. Currently, the company is a constituent of FTSE 100 index of London Stock Exchange. After a tremendous turnaround and interest of the foreign investors in the stakes of the Essar Energy plc, the company

Hoosiers Essay Example for Free

Hoosiers Essay ‘Hoosiers’ was a film released in 1986 and is one of very rare hits in the series of sports films. The film is set in the year 1952 in a small town in Indiana and this was the time when in Indiana each high school has the goal of winning one or the other states championship. It is based on a true story but with strong characterization, a story with its own logic and aspects of motivation and inspirational scenes as well along with characters having specific and distinguished qualities. 1. On his first night in Hickory, Coach Dale was provided with lots of suggestions by the town’s men but he was very sure that all these suggestions were not going to work. He had his goals and decisions firm and assertive and on the very first day of practice, he tells the temporary coach that his days of coaching were over and also dismisses Buddy. 2. Jimmy Chipwood is considered as the star player with experience and the team members too needed him but Coach Dale tried to ignore him initially and focused on the whole team because he believed that the team that plays collectively preventing selfish play, only has a chance to succeed. But he unintentionally convinces Jimmy to play and it seemed he persuaded him to play for him alone, which encourages the team and they finally win the state championship. 3. At the first prep rally, Coach Dale exhibits the authoritative style of leadership and dismisses a player because he doesn’t follow his instructions word by word. He believes that games when played on fundamentals could win and the most important thing was discipline. 4. During the first game, Coach Dale felt that his team was not able to make a shoot and he decided to make a speech in half time and tried to calm down his players as also give them hints so that they play accordingly after half time. He also makes Ray stay out of the game. 5.â€Å"Shooter† in the movie, ‘Hoosiers’ has the real passion for the game, basketball and of course knows about the game very well. The only thing lacking in him is self-esteem because he had missed an important shot during his playing days and is also the victim of ostracism. Treating these kind of people in the way Coach Dale does is very important because the real thing is how important one is for the purpose i.e., the basketball game here. Promoting the Shooter reveals that personal drawback can be overcome by the knowledge. 6. During sectionals, Coach Dale keeps himself cool and firm and applies the authoritative style of leadership because the team still believed that they could not do without Jimmy. Coach Dale wanted each and every player to perform their best and remember the fundamentals of the game. 7. Coach Dale tries to moderate the pressure of the game of the State Championship among the players but he himself is under pressure because winning this championship meant a lot for him. The pressure is because he was put out of this game for more than a  decade and that guilt stayed in his mind and had made his soul cover with a thick skin of wisdom. The reminder of this incident every now and then makes Coach Dale cynical and of course his arrogance can also be related to the same thing. At the back of the mind he is nervous and wants his players to not to face any such kind of situation, which would make them have regrets throughout their lives. This is what is made clear by Ronald Heffeitz when his work depicts that leading with an open heart needs a lot of courage and writes that it is first and foremost important for ones own identity and spirit. And this Coach dale does during the state championship game and encourages each player to perform his best.

How To Tame A Wild Tongue English Language Essay

How To Tame A Wild Tongue English Language Essay How to Tame a Wild Tongue is a chapter from the book titled Borderlands/La Frontera: The New Mestiza written by the author, Gloria E. Anzaldua. In this chapter the writer talks about her Chicana life in a time full of immigration controversies where Latinos living in the United States struggled to find their national identity and a language to speak freely without shame and fear. Hispanic immigrants or Hispanics born in the United States are mentally tortured by the dominant English language and culture into changing into something that is neither English nor Spanish but a mixture of both. Anzaldà ºa targets Chicano readers who share her experience in finding a clear identity and American readers as well in order to better understand Chicano life. In the title Gloria Anzaldà ºa chose for this chapter in her book, is a title that does not make much sense at first sight but as the reader beings to read the first few paragraphs, he realises that the meaning of the title is how to change a persons language and way of speaking, such as accent, on an immigrant population. In this case it would be the authors own experiences and her maternal language Spanish or to be more precise, Chicano Spanish. As the reader continues reading, he discovers that forcing someone to only speak another language is near to impossible. Anzaldà ºa showed strong opposition by talking in Spanish with her friends: My home tongues are the languages I speak with my sister and brothers, with my friends. They are the last five listed, with 6 and 7 being closest to my heart. (56) She loved speaking Spanish and wanted at least her name to be spoken and heard in Spanish but instead she remembers being sent to the corner of the classroom for talking back to the A nglo teacher when all I was trying to do was tell her how to pronounce my name. If you want to be American, speak American. If you dont like it, go back to Mexico where you belong.(53). Anzaldà ºa is showing defiance by not wanting to let go of her maternal language. She is proving the futility in changing ones language and speaking patterns by switching back and forth between Spanish and English. When a teacher would catch her speak Spanish at school she would be punished by that teacher. I remember being caught speaking Spanish at recess that was good for three licks on the knuckles with a sharp ruler. (53). She was accused of talking back to a teacher when all she did was giving an explanation. I remember being sent to the corner of the classroom for talking back to the Anglo teacher when all I was trying to do was tell her how to pronounce my name. (53). A society such as the one described in Gloria Anzaldà ºas How to Tame a Wild Tongue cannot be easily influenced or changed if that society is still living in their territory or close to it. It is in this type of settings that futility manifests the most. On the other hand, once a society or group of individua ls are taken away from their territory they will, unknowingly, become heavily influenced if not entirely changed when it comes to their language, culture and history no matter how proud they are. In her book, the author discusses the cultural and gendered impacts of the language itself. From an early age girls are taught not to talk too much, not to talk back and not to ask questions. In Northern parts of Mexico and Southern most parts of the United States, the female plural in Spanish is excluded from the language, leaving women fall under the masculine plural. Many Latinos and Latinas think people living in these parts of the world are ruining the Spanish language by letting yourself influenced by the English language. You are being criticised for learning or speaking English, the language of the oppressors, thus being treated as a traitor by your own people. Pocho, cultural traitor, youre speaking the oppressors language by speaking English, youre ruining the Spanish language, I have been accused by various Latinos and Latinas. Chicano Spanish is considered by the purist and by most Latinos deficient, a mutilation of Spanish. (55). In this chapter, Anzaldà ºa discusses some examples of how the Spanish language changed and evolved in this part of the world since the first Spanish colonisations began in the region. A combination of different languages, Spanish, English and native American sounds and words were combined to develop into the present day Chicano Spanish. But because of these combinations, the language was viewed as a bastard form which is neither Standard Spanish nor Standard English. It was considered by other Hispanics that the language was of poorer quality and thus caused Chicanas and Chicanos to feel uncomfortable in expressing themselves. Anzaldà ºa sees this as something that needs to be changed. The attack on the Chicanos native language needs to be stopped because If a person, Chicana or Latina has a low estimation of my native tongue, she also has a low estimation of me. (58). The author states that language is part of ethnic identity and should be something you can find pride in if women hope to improve their self-estimation. Ethnic identity is twin skin to linguistic identity I am my language. Until I can take pride in my language, I cannot take pride in myself. (59). Closing to the end of the chapter, the author discusses the language in terms of learning what it is incorporated within oneself. Through Chicano literature, such as books and poetry, through Mexican movies, such as Nosotros los pobres, the first real Mexican movie (60), and music, Chicanos felt a sense of belonging. It is an expression of their language and thus an expression of them. With these works, the Mexican people get an external reinforcement of their heritage and culture. Anzaldà ºa discusses that on the border, the language is getting forgotten. Living in the lands between America and Mexico seems to be a place of confusion, of separation of not knowing to which side you belong. Nosotros los Chicanos straddle the borderlands. On one side of us, we are constantly exposed to the Spanish of the Mexicans, on the other side we hear the Anglos incessant clamouring so that we forget our language. (62). However, Anzaldà ºa states that deep down in their hearts, being Mexican is not about where you live or where were you born. It is not in your mind but in your soul. Around the border, conflict and confusion is strong but as Anzaldà ºa states, her people have been patient and hope that one day the conflict and confusion will end. In the meantime, the Mexican people will survive as they always had. In coclusion, Gloria E. Anzaldà ºas story of How to Tame a Wild Tongue proved to be a convincing argument because she is the voice of the Chicano people living on both sides of the border. She narrates from her own experience of being a Chicana living in the United States where all the pressure of forgetting her language was put on her shoulders for many years. Anzaldà ºas writing style is very poetic and moving and chose to use a lot of imagery to impress her readers and also to let Non-Latin American people learn more about the life of Chicanos which is known so little about to an outsider. Work Cited Anzaldua, Gloria. Borderlands La Frontera. San Francisco : Aunt Lute Books, 1987