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

Economic impact of health care reform Term Paper

Economic impact of health care reform - Term Paper Example ertaken major reforms in healthcare through the passing of bills such as the healthcare reform bill in the president Obama’s administration (Scarborough, 2010). However, such major steps can be argued as to have major positive and negative impacts on the economy at large especially due to the fact that this sector has been noted as to account for a the highest government expenditure as compared to other sectors. This essay is a critical evaluation of the economic impacts of the healthcare reform bill. The US has been classified as one of the developed countries in the world where health care contributes to a significant number of approximately 65% of all personal bankruptcy cases, which are reported (Scarborough, 2010). It is also known to spend much of its financial resources in providing healthcare for its citizens. However, reports show that the management of these resources has been slowed down in the past due to the lack of proper healthcare policies, which would ensure that every individual is covered by a medical insurance policy, in order to facilitate them with proper treatment in cases of sickness and accidents as well as lack of proper guidelines to control insurers from exploiting their clients. Due to this, insurance policy holders find themselves in situations whereby they are forced to dig deeper from their pockets so as to pay for the hospital bills after the insurers pay for small portions instead of clearing all the expenses incurred (Scarborough, 2010). This ha s resulted to people refraining from acquiring treatment due to lack of finances to take care of the expensive care provided to them. In fact, most of the people have accumulated a lot of debts and from research it is evident that the highest percentage in this group does not continue to seek further medical treatment out of fear that debts would increase. However, the coming of President Obama into power renewed hope and anticipation among the American communities due to his promise of

Dreaming in Cuban Essay Example for Free

Dreaming in Cuban Essay Throughout the years, Cuba is known to be a Communist country struggling to determine its own identity. Some Cubans have fought with the decision to stay in their native country or migrate to the United States. Others have decided to settle in Cuba and let their fate be determined by the gods. Santeria, an African religion mixed with Catholic traditions, is practiced by many Cubans and allows followers to establish their destiny by the orishas, or African spirits. It also gives a sense of individuality to the characters in the novel, Dreaming in Cuban which incorporates several elements of the faith into the story. Overall, the Santeria religion affects the Cuban people in many parts of their lives politically, artistically, musically, and in their relationships. Santeria or La Regla Lucumm originated in the region of West Africa and was part of the traditional faith of the Yoruba inhabitants. It was brought to the Caribbean countries of Cuba, Haiti and Brazil, Trinidad, Puerto Rico and the Dominican Republic through the Yoruba people who were part of the slave trade. When they arrived at their Caribbean destinations, they reluctantly baptized within the Roman Catholic faith and were forced to leave behind their traditional beliefs and practices. However, they managed to come up with a way to merge their beliefs with the Roman Catholic Church by â€Å"†¦choosing a catholic saint and associating the saint to each of the orishas, [or African gods,] of their traditional practices† (Santeria 101). The santeros focus on building relationships with â€Å"powerful, but mortal, spirits, called orishas, [which is] a manifestation of †¦God† (BBC). In addition, they are taught that if they carry out the appropriate rituals, these spirits will support them in life, and enable them to â€Å"achieve the destiny that God planned for them before they were born† (BBC). The idea makes the followers feel that they have a purpose for their life and will live their life according to the standards. According to a Cuban researcher, â€Å"there are several principle orishas which are believed to control every aspect of human life, especially health, purity, and fertility. The orishas are rather like Greek gods or goddesses, in that they reflect the human weaknesses and strengths, but are closely identified with their Catholic counterpart† (Marshall 231). In Dreaming in Cuban, by Christina Garcia, Felicia chooses her orisha to be Saint Sebastian due to her admiration of his â€Å"double death† (Garcia 77). She was able to related to the god in a way that resembles how she feel. A man chooses to sacrifice every little item he has to his orisha: â€Å"He lights an unfiltered Popular—Cuba’s national brand—and offers a bit of tobacco to Eleggua, the orisha of opportunity† (Sigler 207). Having the fear of a god controlling his life, the man would submit everything he has to the god. For such crisis as the Cuban Revolution, Cubans have sought for help from the spiritual world and have become drawn to the Santeria religion. According to a documentary filmmaker, Cubans have always â€Å"flocked to Santeria priests, or babalawos, during hard times to ease their weary bodies, minds, and souls; and the current climate of economic instability proves no exceptions† (Sigler 213). They have also looked to their orishas for a â€Å"†¦source of comfort and help in time of need†¦Ã¢â‚¬  (Gonzalez- Wippler 70). However, in order to continue receiving assistance from the, they have to uphold their moral behavior strictly. Straying from the â€Å"right and narrow way† will disqualify them from the protection of the orishas and will receive punishment. A santero priest who lived in Cuba says he sees between seven to eight clients per day, but â€Å"demand for his services has gradually increased in recent years† (Sigler 213). Thus, the downfall of the life quality in Cuba increased the influence of the religion on Cubans. Many people are drawn to the practices of the religion throughout their neighborhoods. According to an Afro-Cuban woman, â€Å"[she] was drawn to the Afro-Cuban religion Santeria and to the practice of spiritualism, [and] grew up surrounded by many people who practice this religion of African origin and who believed in the orishas, or African gods† (Carrillo 63-4). The African society in Cuba has been looking for solace in their history of torture and discriminating experience: â€Å"The slave seeks a bit of peace and hope after much suffering and harassment. With rites, offerings and the sacrifice of blood, he invokes the gods of redemption, from whom he has been brutally separated by inhuman slavery† (Marshall 235). The religion makes them feel more human and therefore helping them live their lives the way the â€Å"gods† what them to live. Felicia wishes to settle peace with her father. Her best friend Hermania told her â€Å"He [the orisha] will bring you and your father peace, a peace you never knew while he lived on this earth† (Garcia 14). Eventually, she decided to give into her friend’s request and sacrificed a goat on the altar. Felicia also went to Santeria for another husband, believing that she can attain her blessings through orishas: â€Å"believers can accomplish many things because the dead are benevolently inclined toward the living†¦Felicia del Pino is fortunate in that she knows unequivocally what she wants: another husband. In this respect, at least, she will be twice more blessed† (Garcia 147). However, they told her she cannot keep her husband: â€Å"What you wish for, daughter, you cannot keep. It is the will of the gods† (Garcia 148). This became true later on when the man she met died in a fire. In another part of the book, Celia visits a santera â€Å"when she was dying of love for the Spaniard† (Garcia 159). Therefore, Santeria affects people in their relationships because people rely on the religion to fix their issues on love. The Santeria religion may manipulate the minds of their followers to fail in their revolution against Batista. Traditionally, all the presidents in Cuba have been â€Å"initiated santeros† (Gonzalez- Wippler 69) and given a god to protect them; therefore the followers of Santeria are in fear and submission to the leader. They also believed that the battle for the power between Castro and Batista was fought on two levels: the physical world and the world of the orishas† (Gonzalez- Wippler 69). It was believed that Castro won the war because of the many [sacrifices] made on his behalf, but he could not destroy Batista who escaped from Cuba with a fortune. In the novel, Felicia asked Hermania’s father about fighting Batista. However â€Å"he said it was useless, that the scoundrel is under the protection of Chango†¦ Batista’s destiny†¦is set. He will escape Cuba with a fortune in his suitcase† (Garcia 163). The religion affects the santeros in their political stance and gave them no hope of rebelling against the president of Cuba. The Santeria religion is also increasing in its numbers after the Revolution. â€Å"Now that there is more freedom of religious expression, an increasing number of young people have been initiated into Santeria. And since they no longer fear losing their jobs or facing other hassles because of their religion, you can see people on the streets wearing colored, beaded necklaces that correspond to their particular saint† (Carrillo 67). Pilar, in the book, also wore beads to represent an orisha: â€Å"I select a red and white one and place it over my head† (Garcia 200). In an African woman’s opinion, â€Å"Santeria and the ‘folklore† of my family neighborhood was no longer devalued or considered taboo; on the contrary, these practices were to be celebrated as a central part of [her] Cuban heritage† (Morejon 84). Therefore, the religion grows substantially in rate by the acceptance that they have of expressing themselves. In the life of an African woman, Santeria affected the way she expressed herself through art: â€Å"I’ve always felt inspired to paint Afro-Cuban folk themes, mostly orisha motifs, although some of my early work is landscapes. I paint with both acrylics and watercolors. (Carrillo 66)† Pilar also paints the colors of the beads that she chose to represent the orisha, Chango: â€Å"I awake and paint a large canvas ignited with reds and whites, each color betraying each other†(Garcia 203). Thus, the Santeria religion affects the people artistically. The religion also affected Cuban music. The system of beliefs was interconnected in that â€Å"†¦white saints were matched to black gods while African drums beat time to Catholic prayers† (Marshall 20). The practice of drum beating plays a major part in Cuban music and how it centers on the orishas. The dance moves are â€Å"choreographed to represent sacred messages to and from† (Gonzalez- Wippler 195) each other. Not only does it affect the rhythm and movements in dancing but also the lyrics of voiced music: â€Å"Santeria†¦has supplied many songs sung in Yoruba by a male singer leading a chorus to the rhythm of conga drums, while dancers dressed in different colors express the attributes of the different orishas or saints of the sect† (Marshall 216). Therefore, Santeria affect the music part of the Cuban lives. As time progresses, the influences to Santeria will continue to increase in Cuba and sink into the spiritual identity of Cuba. According to a professor in history, â€Å"†¦Santeria isn’t just a religion, its part of the Cuban identity† (Sigler 212). Santeria may be widely celebrated because so many people in the government are currently practicing the religion† (Sigler 213). Thus, Santeria will continue to affect the Cubans politically, artistically, musically, and in their relationships.

Lord of the Flies :: Lord of the Flies Essays

Lord Of The Flies Book Analysis Title: Lord of the Flies Author: William Golding Date of original publication: 1954 Setting:   Ã‚  Ã‚  Ã‚  Ã‚  The setting of Lord of the Flies is somewhat vague. The island is unnamed, and besides stating that it is during wartime, there is no specific date given. The island is uninhabited, and characterized by a beach, jungles, orchards, and a rocky mountain. The jungle that surrounds the characters represents death. It is dark and entangled in vines, which remind the small boys of snakes, and instill fear. This setting is also significant because it is isolated from civilized society. As the plot progresses, the lack of civility causes the society, built by the children, to deteriorate. Characters: Ralph:   Ã‚  Ã‚  Ã‚  Ã‚  At about twelve years old, Ralph is among the oldest of the boys on the island. He is described as a â€Å"fair-haired† boy with mild facial features. He is the first character introduced and plays the role of the protagonist. He is somewhat charismatic, but is admittedly frightened by the situation. Ralph begins as an innocent boy but ends up very mature from dealing with conflicts and adult decisions throughout his leadership. He believes that survival can only be achieved by the presence of peace and order. He tries, somewhat unsuccessfully, to build a stable, civilized society. Ralph is a perfect character however. He struggles as a leader, and has to rely on Piggy, a boy who he respects for his maturity and knowledge, for advice. As the chief, Ralph notices that many of the boys are not following the rules, but he does not subject anyone to punishment. This leads to anarchy, and the creation of Jack’s tribe. Eventually, many of the boys abandon Ralph, and although against his initial values, he tries to join Jack to escape the loneliness he has experienced. Toward the end of the novel, Ralph is hunted by Jack and his followers, but is able to the beach where he finds a naval officer to rescue him. This is the first time that Ralph is relieved from his internal and external conflicts. Piggy:   Ã‚  Ã‚  Ã‚  Ã‚  Piggy, who is about the same age as Ralph, never reveals his actual name throughout the novel. He is overweight, asthmatic, and wears glasses. These physical weaknesses cause him to be whiny and less useful in work. He is described as a bad looking character, who is disrespected and considered an outsider by the rest of the boys.

Review on How to talk so people would listen

How to talk so people will listen Introduction The author Steve Brown offers the student a helpful guide to effective communication. He emphasizes the basics of speech and conversation and makes us aware that speech allows us to communicate to others quickly or easily about our needs, feelings and desires. Speech allows us to correct false impressions or share our ideas. We are able with speech to encourage reprimand or inspire. With speech we can also express anger, love or Joy.Brown makes us aware of some of the setbacks which include include fear, speaking with authority, not wasting time, and inning the right to be heard. , He gives us the basic principles of how we can overcome such. Brown argues that if a speaker can master these basic principles, he or she can gain an audience and effectively speak to be remembered. Review In this book â€Å"how to talk so People will listen†, includes a wealth of advice and insightful information for the communicator.We are reminded th at words have power when God speaks his very speaking accomplishes the purpose of His word Isaiah 55:1 1 . Whether the reader has never made a speech before or he is a well- established and experienced professional, this book is very useful. Brown realizes the ower that speech has to influence people. For this reason it should be important to everyone who has a desire to impact an audience. The reason many people avoid public speaking, though, is because of the intimidation factor. Brown reasons that fears and intimidators must be faced confidently and realistically.Failure should be seen positively as â€Å"it is harder to learn from success than it is to learn from failure. † The speaker must not allow his performance to influence his feelings of self- value. Positive thinking about oneself and a positive optimistic mindset should enable the orator to face his fears and thus conquer them. In this culture, an audience will not listen unless the speaker communicates with auth ority. Brown explains if you want to talk so people would listen it is essential that you have the right words for the message you want to communicate.Thus having a good vocabulary is one of the primary elements of speaking with authority Words express the most power when they are properly used, so a thorough understanding of language is essential. The right words at the right times are of uttermost importance in effective communication. Brown goes on to describe further â€Å"roadblocks† that negatively influence speech and in turn remove the authority of the peaker. These roadblocks include a lack of clarity or preciseness and insensitivity. They inhibit communication and remove the authority of the speaker.The book continues to emphasize important characteristics of speech by opposing any waste of the audience's time. Brown describes elements of communication that carry over into one-on-one relationships as well. He realizes that speaking in front of large audiences should be as relational and should have as strong of a connection as speaking with Just one person. For this reason, attributes like humility and empathy go Just as far from the lectern as they do in a personal conversation. If the speaker demonstrates that ne is personable and esta blisnes a connection witn his audience they will no longer feel as if their time is being wasted.Other ways to not waste the audiences time are to add some unconventionality in your communication, express passion, share illustrations, and most basic of all follow the rule that â€Å"the longer the speech, the greater the chance of failure. The final necessity that a speaker must address is the winning of the right to be heard by the audience. The speaker must go to great lengths to understand and relate to his audience. The same speech to two very different groups of people hould most likely be very different!Things such as age, education, attention span, and venue should all be taken into consideration in th e preparation of a speech. If the speaker can connect with his audience, he can then impact them. But if no connection is established then any speech will most likely be forgettable. The audience should influence the topic, the presentation, and all other elements of a speech. If these things are taken into account, the speaker will win over the right to be heard. Lastly, Steven Brown convinces the reader to speak to be heard and remembered as is title suggests.

The Copyright Law Of Canada Connected With An Ethical Line...

This paper discusses the copyright law in Canada connected with an ethical line in music sharing. Before embarking on the discussion, it is imperative to understand what copyright entails under the umbrella of intellectual property; the latter refers to intangible property, which is entirely a creation of the mind (Alexander Penalver, 2012, p. 188). Copyright is the exclusive right granted to the original author of literary work. In this effect, it prevents other people from using an authorship without authorization by the original author. The latter grants license for the reproduction of copies of the work, its usage, as well as distribution in lieu of some fee, i.e. royalty. Merges (2011) explains that literary work encompasses a wide†¦show more content†¦After the period elapses, any person can use, print, publish, and distribute the original work. The music industry has been in dispute for many years in respect to music piracy. It went after software and website develo pers, as well as consumers in the courts (Easley, 2005, p.163). As a result, this may be why governing the expansion of the music industry towards later benefits for the industry; however, not toward those who pirate from them (Easley, 2005, p.163). There is clear evidence of a willingness to pay for online music in general through legal download services such as iTunes (Easley, 2005, p.163). It is clear that some new markets are emerging; for example, services such as 4G LTE combine music with other services. These markets may provide both better margins and better copyright protection to the music industry. Nevertheless, some forms of music piracy may ultimately come to be seen as an effective marketing channel for those services (Easley, 2005, p.163). Clearly the industry is adapting piracy issues. Based on the information mentioned above, the objective of this paper is to emphasize the ethical dimensions of sharing music in the Canadian context. There are different ways of such sharing like burning, lending, downloading, and uploading among others. The argument is that burning and downloading are unethical while

Wars And Conflicts Of The 20th Century Essay - 1799 Words

Wars and conflicts have been happening around the world since the dawn of human kind. Wars happen due to the nature of political societies and human kind’s willingness to kill. Without the will to kill, there would be no war. In this essay I will be looking into the wars and conflicts that occurred in the 20th century and why it was an event or a series of events that occurred in the first place. The 20th century saw mass killings, genocide and extreme violence, not only in the European countries (in reference to Nazi Germany) but all throughout the world as well. This essay focuses on why there was so much bloodshed in the 20th century and the purpose of these events occurred the way it did and whether it was necessary, justified or could have been prevented. The First World War. According to A.J.P Taylor’s book, The First World War, the First World War was deemed as â€Å"senseless† and that the generals and the leaders of the countries were all overwhelmed and no one even knew what the war was about, just that Germany were fighting for the sake of fighting and the Allies fought to not lose. However, many historians argue that this is not the case and that The First World War, was indeed a necessary evil. The First World War was triggered due to the assassination of Archduke Franz Ferdinand in the hands of Gavrilo Princip, a Yugoslav nationalist. Austro-Hungarians did not take this lightly and evoked all alliances formed decades ago and declared war on Serbia. 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