Friday, March 20, 2020
Are All Dreams Wish-Fulfilling essays
Are All Dreams Wish-Fulfilling essays Which of your dreams do you believe is definitely not a wish-fulfillment dream? Describe it carefully, and analyze it in relation to your life. If you prove it is not a wish-fulfillment dream, what does that imply about Freuds views? I find it hard to believe that all dreams are wish-fulfilling When you dream, do you always have wish-fulfillment dreams? Sigmund Freud believed that you do. Sigmund Freud was the founder of modern psychiatry. He was raised in Vienna, Austria. He lived from 1856-1939. He studied neurology until it led him to psychiatry. After reading Sigmund Freuds The Interpretation of Dreams, I find it hard to believe that all dreams are wish-fulfilling. A great example is the night of the September 11, 2001 attacks in New York City. I was very sad that day because of all that was going on. When I slept that night I had a nightmare. I dreamt that I was in United flight 11 that went into one of the twin towers. A couple of Arabs had taken control of the airplane after killing the pilots. I was told to shut up and stay seated not knowing where the plane was headed or what they planned to do to us. New York City had just come into view as I noticed that we were passing the twin towers. The airplane made a sharp turn and I realized that something bad was about to happen. As we were about to crash into one of the twin towers I woke up sweating and screaming. I have not had a nightmare like that in a while. I was scared to death the next morning. I am usually a very happy person and never have nightmares. This was obviously not a wish-fulfillment dream. The only way that it could have been a wish-fulfillment dream was if I could have saved everyone on the airplane. But I didnt and I woke up as I was dying. Freud says, The dreams of young children are frequently pure wish-fulfillments and are in that case quit ...
Wednesday, March 4, 2020
Definition and Examples of Embolalia in Speech
Definition and Examples of Embolalia in Speech The term embolalia refers to hesitation forms inà speech-meaningless filler words, phrases, or stammerings such as um, hmm, you know, like, okay, and uh. Also calledà filler, spacers, and vocal filler. Embolalia comes from two Greek words meaning something thrown in. In The Painted Word (2013),à Phil Cousineau observes that embolalia is a near-perfect word to describe what we all do at some point in our liveswe throw words around without thinking about them. Examples and Observations Um, this is a fairly unique moment both in our, you know, in our countryââ¬â¢s history, and, and in, in, you know, my own life, and um, you know, we are facing, you know, unbelievable challenges, our economy, you know, health care, people are losing their jobs here in New York obviously um, ah, you know. (Caroline Kennedy, in an interview conducted by Nicholas Confessore and David M. Halbfinger of The New York Times, Dec. 27, 2008)Mrs. Kennedy has managed variously to seem utterly opaque while lacking in the basic skills of plain speaking. There has been not a little mockery of her dependence in conversation on the verbal filler, you know. She was heard to utter it 138 times in a conversation with reporters from The New York Times. In a single TV interview she reportedly galloped past the 200 mark. Thats a lot of you knows. (David Usborne, Now Voters Turn Against Kennedys Stuttering Campaign. The Independent, Jan. 7, 2009)Uh, in a school. And my father, he was, uh, from the United States. Just like you, ya know? He was a Yankee. Uh, he used to take me a lot to the movies. I learn. I watch the guys like Humphrey Bogart, James Cagney. They, they teach me to talk. (Al Pacino as Tony Montana in the film Scarface Ive heard about it. I hope you goyou knowI hope you go back to the ranch and the farm is what Im about to say. (President George W. Bush, explaining that he hadnt yet seen the film Brokeback Mountain, Jan. 23, 2006) Throwing Words Around The nervous, I mean, stammering habit of, you know, inserting, I mean kinda throwing meaningless words into, you know, a sentence, when youre, ah, talking. Tossing in the word throw was no accident, as evident in itsà root word, the Greek emballein, from em, in, and ballein, to throw in or at . . .. So embolalia turns out to be a sixty-four-dollar-word to describe the habit of throwing around words without thinking . . .. The habit is characterized by often uncontrollable utterancesà (hmm, umm, errr), and is a cringeworthy nervous tic in languages everywhere. The cause may be a general deterioration of the spoken word, or a lack of respect for it, sheer nervousness, or a disdain for proper, poetic, or colorful use of the language. (Phil Cousineau,à The Painted Word: A Treasure Chest of Remarkable Words and Their Origins. Viva, 2013)ââ¬â¹ In Defense of Verbal Stumbles Modish public speaking coaches will tell you that its OK to say uh or um once in a while, but the prevailing wisdom is that you should avoid such disfluencies or discourse particles entirely. Its thought that they repel listeners and make speakers appear unprepared, unconfident, stupid, or anxious (or all of these together). . . .But uh and um dont deserve eradication; theres no good reason to uproot them. . . . Filled pauses appear in all of the worlds languages, and the anti-ummers have no way to explain, if theyre so ugly, what euh in French, or h and hm in German, or eto and ano in Japanese are doing in human language at all. . . .In the history of oratory and public speaking, the notion that good speaking requires umlessness is actually a fairly recent, and very American, invention. It didnt emerge as a cultural standard until the early 20th century, when the phonograph and radio suddenly held up to speakers ears all the quirks and warbles that, before then, had flitted by. (Michael Erard, ââ¬Å"An Uh, Er, Um Essay: In Praise of Verbal Stumbles.â⬠Slate, July 26, 2011) Further Reading Filler WordsDiscourse MarkerDysfluencyEditing TermsPlaceholderRepair
Monday, February 17, 2020
Changes in Australian Employment Relations Essay
Changes in Australian Employment Relations - Essay Example This essay consists of four sections which shed light on the interference of the Australian government in the employment relationship. The first section will observe the prevalence of employment relations in Australia. The second section analyzes the past trends in Australian government interference in employment relations. The next section discusses the changes in the employment relationship. The final section provides an overall evaluation of the interference of the Australian government in employment relations.The employment relationship is described within many contexts, including economic, political, social, cultural, technological and global arenas. ââ¬Å"The employment relationship is the legal link between employers and employees. It exists when a person performs work or services under certain conditions in return for remuneration. It is through the employment relationship, however, defined, that reciprocal rights and obligations are created between the employee and the empl oyerâ⬠. Political parties played a major role in the interference of the government in employment relations. ââ¬Å"The State influences the employment relationship directly through laws on wages (e.g. minimum wages), working conditions (e.g. on hours of work) and many other issues, and through its role as the employer of public sector workers. It also has a series of indirect influencesâ⬠. The laws made by the State are effectively implemented by the government. The term State and government are often used interchangeably. In Australia, laws have been implemented by the State regarding the employment relation. The employment relationship in Australia has an old history in which political parties played a major role. The employment relationship is often associated with industries and is sometimes known as industrial relations.Ã
Monday, February 3, 2020
Human resources Essay Example | Topics and Well Written Essays - 1250 words - 1
Human resources - Essay Example The use of effective performance management could somehow contribute to the overall success of a business organization. Implemented by the line managers, performance management is valuable to corporate managers and employees in the sense that the organizational competencies are aligned with the organizational core values (Armstrong and Baron 20). Through the use of proper coaching and guiding techniques, the line managers are expected to be able to effectively motivate employees to unleash their potentials which are necessary in improving the overall performance of the group as a team (ibid). Considering the advantages of having effective performance management, improving the overall organizational performance of a business group is equally beneficial on the part of the public shareholders and the business owners. Basically, improving the overall business performance of an organization increases its profit earnings. Therefore, the public shareholders are expected to receive higher di vidends whereas the business owners are expected to receive more financial gains. ... hat is taking place within a business organization, it becomes a challenge on the part of the HR managers to establish organizational culture that promotes organizational behaviors that are more flexible and open to changes (Rahim and Rahim 227). For this reason, positive reinforcement on employees is necessary from time to time. Within a business organization, the unbreakable behavior laws are referring to the act of making accepted behavioral practices a significant part of the organizational culture. By making positive behavior a part of the organizational culture, the practice of positive behavior within the business organization can become a norm. This makes the development of positive behaviors more difficult to break. Organizational behavior is considered the key factor that could effectively improve the quality products and services being delivered by employees. Given that the HR manager is able to reinforce positive behaviors among its employees, the organizational managers will be able to effectively motive the workers into working as a team in order to reach the organizational goal. It is also possible to make employees become more self-sufficient as a worker. By making employees learn to embrace the importance of self learning, employees could contribute more in terms of improving the overall business performance. Q.3 What is pinpointing? As explained by Axson Pinpointing in performance management is pertaining to organizational behavior that indicates relevant business information that can be used by the organizational leaders when making important business decisions (216). By pinpointing parts of the faulty production process or negative human behavior that could hinder the operational success within a business organization, the organizational managers
Saturday, January 25, 2020
Milk Adulteration and Its Toxicological Effects
Milk Adulteration and Its Toxicological Effects Introduction Despite the governing the control of quality and sale of milk existing for decades, adulteration of milk could not be checked. With the increase demand of milk, the adulteration of this commodity is on increasing day by day. The problem of adulteration is more during summer and rainy seasons, when milk production in comparatively much less than the winter season. Adulteration of a food article may be defined as making the article impure by the addition of some of the legally prohibited substances into a more valuable product or the subtraction into a more valuable component a product to devalue the latter or the combination of both, with a view to increase the bulk or quality and to increase unlawful, excessive profit through sale of such a food. Ever since the system of organized milk collection was introduced in this country, the quality of milk received by our dairy industry has not been improved. The adulteration is carried out through a number of fraudulent practices, which not only lower down the nutritional value but makes it unfit for human consumption with toxic effects. The adulterated milk also leads to the production of standard dairy products resulting in economic losses. The practice of adulteration has become extensive due to existing conditions of production and handling of milk. Various no. of tests determine the nature and extent of adulteration of milk and even adulterants. The purchasing power of many consumers in our country is very low. Consequently such consumers often go for the lower price of milk, even knowing about the poorer quality of the same. Such attitude of the consumers makes adulteration of milk possible to a greater extent. [1] Types of adulteration The commonly used adulterants are Addition of water. Addition of separated milk. Addition of thickening agents when milk id watered it becomes deficient in density and also viscosity which may be restored by addition of substances like gelatin, cane sugar, starch, glucose. Partial skimming. Addition of coloring matter to restore color lost by skimming or diluting or to make naturally poor looking to appear rich. Unusual adulterants-of late, due to more wide spread use of fertilizers by farmers in India, who are also the primary milk producers, a few new types of adulterants like urea, ammonium sulphate etc. have come up. [2] MILK ITS COMPOSITION Milk is an emulsion or colloid of butterfat globules with in a water based fluid that contains dissolved carbohydrates and protein aggregates with minerals. Milk is the secretion, practically free from colostrum, obtained by the milking of healthy udder.it represents one of the sources of essential amino acids for human nutrition. These nutritional attributes of milk have long made it a mainstay particularly in the diet of growing children. There are estimated to be the 8 to 10 thousand milk products made of milk available in world thus making it exceptionally versatile raw product. Milk is composed of water, fat, protein, lactose, and minerals. The concentration of these products varies between cows and breeds. Total milk solid refers specifically to fat, protein, lactose and minerals. This is to be differentiated from SNF (solid not fat), a frequently used term which describes the total solid contents minus fat. The nutritional as well as economic value depends upon its solid contents. The higher the solid content the greater the milk product yields. Cheese yield are directly relayed to milk casein content. Milk contains dozens of other types of proteins beside the caseins including enzymes. These other proteins are more water-soluble than the caseins and do not form larger structures. Because the proteins remain suspended in the whey left behind when the caseins coagulate into curds, they are collectively known as whey proteins. Calcium, phosphate, magnesium, sodium, potassium, citrate, and chlorine are all included as minerals and they typically occur at concentration of 5ââ¬â40 mm. [3] Composition off milk Water 84-90% Fat 2-6% Protein 3-4% Lactose 4-5% Ash .1% NEED FOR PROCESSING OF MILK A multitude of events takes place in the process of delivering milk from the farm to the dinner table and all are designed to provide the consumer with wholesome, nutritious and safe products. The production of quality milk and milk products are begins in the farms and continuous through further handling, processing and distribution. Milk processing has two primary objectives: Destruction of human pathogens through pasteurization. Keeping the quality and shelf life of the products without significant loss of flavor, appearance, physical and nutritive properties. Milk processing and plant procedure seeks to: Prevent further bacterial contamination of raw material. Reduce bacterial numbers in milk. Protect the finished products from recontamination through careful handling, proper packing and storage. Pasteurization is the means whereby raw milk is rendered safe for human consumption. It is the process of heating milk to a sufficient temperature for a sufficient length of time to make it free from pathogens, and spoilage bacteria. [4] TOXICOLOGICAL EFFECTS OF ADULTERANTS FORMALIN Formalin is added in milk to preserve it for longer period. Formalin is very toxic. Many cases of biological mutation and reproduction complication have been noted. On toxicity it causes tumors formalin causes CNS disorders and also irritates nose, throat and lungs. When taken in high dose it cause cancer and may lead to coma. UREA Urea is generally added in the preparation of synthetic milk to raise the SNF value. Potential symptoms are burning sensation in throat and chest; cough, dyspnea, exercise-induced asthma (one case); redness, in eyes and skin, headache; nausea, vomiting, lung damage-fibrosis, inflammation (HE11). Affected organs are respiratory system, skin, eyes, it has also used medically as an abortifacient and a skin moisturizer. AMMONIUM SULPHATE The presence of ammonium sulphate increases the lactometer reading. The product has low toxicity. However, the following points should be noted. On skin contact prolonged contact may cause some irritation. On eye contact it may cause irritation. On ingestion small quantities are unlikely to cause toxic effect and large quantities give rise to gastro-intestinal disorders. On inhalation high dust concentration of air-borne material may cause irritation of the nose and upper respiratory tract with symptoms such as sore throat and coughing. Inhalation of some decomposition gases may cause irritation and corrosive effects on the respiratory system. Some lungs effect may be delayed. HYDROGEN PEROXIDE Milk is treated with different concentrations of hydrogen peroxide (0.01, 0.02, 0.03, 0.04, 0.05 and 0.06 % of H2O2), along with control sample (untreated sample), for the purpose to activate Lacto peroxidase system, which destroy the bacterial population by its antibacterial effect. Lacto peroxidase (LP) system is naturally present in raw milk that prevents the bacterial multiplication due to its bacteriostatic effect. By activating the LP-system, shelf life of milk can be increased for 8 to 12 hours. Lacto peroxidase (LP) system consists of three components; LP, thiocyanate and hydrogen peroxide. And it is active only when all of three components are present. Lacto peroxidase catalyzes the oxidation of thiocyanate by hydrogen peroxides and generates an intermediate product with antibacterial properties. These products have a broad range of antimicrobial effects against bacteria, fungi and viruses. Objectives Raw milk preservation by use of H2O2 is done for many important purposes like; To enhance the shelf life of milk for consumption without microbial contamination. To minimize the processing cost by heating the milk. Side Effects of Hydrogen Peroxide Eye exposure to dilute hydrogen peroxide may cause extreme irritation and pain, but is unlikely to cause permanent damage. Enemas of dilute hydrogen peroxide have been reported to cause serious gastrointestinal side effects. Skin contact with concentrated hydrogen peroxide can cause severe burns and even gangrene. An overuse of H2O2 can cause damage to DNA cells, and prevent them from replicating, hence leading to premature aging. The use of hydrogen peroxide can cause your skin to dry out or rather drains away the moisture content in skin, which is required to keep your skin looking young and supple. Vitiligo is a disease that is marked by the loss of skin pigment, which affects a lot of people. Studies show that it is due to the high levels of hydrogen peroxide in the blood and epidermis. It can cause irritation in gums and teeth, since H2O2 is a highly reactive compound. Hydrogen peroxide being highly reactive can easily pass through your tooths enamel and react with the dentin and pulp part of your tooth. Throat soreness is another common side effect of hydrogen peroxide. [5] SUGAR The common sugar present in milk is lactose. The fat content of the milk is more compared to the protein content. Table sugar like sucrose is added to the milk to increase the carbohydrate content of the milk and thus the density of milk will be increased. So the milk can now be adulterated with water and it will not be detected during the lactometer test. Ketose sugar will react with the resorcinol to give a red colored precipitate, indicating the presence of Table sugar in milk. SIDE EFFECTS OF SUGAR Sugar can suppress your immune system. Sugar eaten during pregnancy and lactation can influence muscle force production in offspring, which can affect an individualââ¬â¢s ability to exercise. Sugar can elevate glucose and insulin responses and return them to fasting levels slower in oral contraceptive users. Sugar can increase reactive oxygen species (ROS), which can damage cells and tissues. Sugar can cause hyperactivity, anxiety, inability to concentrate and crankiness in children. Sugar can produce a significant rise in triglycerides. Sugar causes a decline in tissue elasticity and function ââ¬â the more sugar you eat, the more elasticity and function you lose. Sugar reduces high-density lipoproteins (HDL). Sugar can lead to ovarian cancer. Sugar can increase fasting levels of glucose. Sugar causes copper deficiency. Sugar can make tendons more brittle. Sugar can increase the levels of glucose in the blood much higher than complex carbohydrates in a glucose tolerance test can. Sugar can cause two blood proteins ââ¬â albumin and lipoproteins ââ¬â to function less effectively, which may reduce the bodyââ¬â¢s ability to handle fat and cholesterol. Sugar can contribute to Alzheimerââ¬â¢s disease. Sugar can cause platelet adhesiveness, which causes blood clots. Sugar can cause hormonal imbalance ââ¬â some hormones become underactive and others become overactive. Sugar can cause free radicals and oxidative stress. Sugar increases the concentration of bile acids in stool and bacterial enzymes in the colon, which can modify bile to produce cancer-causing compounds and colon cancer. Sugar combines with and destroys phosphatase, a digestive enzyme, which makes digestion more difficult and can aggravate premenstrual syndrome (PMS).[6] Salt Addition of salt in milk is mainly restored with the aim of increasing the corrected lactometer reading. All four cationic electrolytes (sodium, potassium, magnesium, and calcium) are available in unrefined salt, as are other vital minerals needed for optimal bodily function. Too much or too little salt in the diet can lead to muscle cramps, dizziness, or even an electrolyte disturbance, which can cause neurological problems. Excess salt consumption has been linked to: Exercise ââ¬â induced asthma. Heartburn. Osteoporosis. Gastric cancer is associated with high level of sodium. Hypertension. Left ventricular hypertrophy (cardiac enlargement). Duodenal ulcer. [7] Vegetable Fat Milk fat is the natural source of variable variety of fatty acids diversified in nature. It is separated to make the cream and sold at high prices. People separate the cream from the milk and add vegetable fat into the milk and then sell it after homogenization. Vegetable fat is unsaturated and it gets oxidized and becomes rancid when exposed to air so become hepato-toxic and may cause liver cirrhosis. Small milk globules become rancid when oil and vegetable fat is being added and interesting thing is that color and consistency of the milk remains normal. [8] Starch Milk contains relatively large amount of fat. Addition of carbohydrate to milk increases its solid content. There by reducing the amount of fat present in the milk. Starch is one such component that is added to adulterate milk. The test to detect starch in milk uses iodine solution, addition of which turns the milk solution to blue black color due to the formation of starch Iodo complex, in the presence of starch. Potential symptoms are irritation of eyes, skin, mucous, membranes, rhinorrhea, cough, chest pain, dermatitis. Soap Soap is added to milk to increase the foaming of milk and thus to have thick milk. Addition of such chemicals will cause health problem especially related to stomach and kidneys. Soap can be detected by adding phenolphthalein indicator to the adulterated milk. A pink color will be observed if soap is present as the alkali will be neutralized by the acidity of the milk when phenolphthalein indicator is added. [9] Neutralizers The new Neutralizers Test manufactured by Astori Tecnica allows the immediate colorimetric determination of the presence of added neutralizers (such as NaOH, KOH, carbonates, bicarbonates, ammonia, various alkalis, etc.) in milk or cream. These prohibited substances may be added to fresh or badly preserved milk with the tricky purpose to correct its pH and acidity values to optimal ones, and so pretend the milk is freshly milked or perfectly preserved. [10] REFERENCES Research Can Lead To Longer Shelf Life For Dairy Products (http: //www.sciencedaily.com/releases /2002/12/021223084204.htm).Sciencedaily.com. 2002-12-23. Retrieved 2010-08-28. Detect Adulteration in Milk: Empowering Consumers to Test Themselves (http://cgsiindia.org/2013/05/detectadulteration-in-milk-empoweringconsumers-to-test-themselves/). Henriksen J, (2009) ââ¬Å"Milk for Health and Wealth. (ftp: //ftp. fao. org/doc rep/fao/011/i 0521e/i 0521e00.pdf) FA O Di versification Booklet Series 6, Rome. Schultz, Madeline (April 2012) fluid milk profile (http: //www. agmrc.org/commodities products/lives tock/dairy/fluid-milk-profile/). Iowa State University. T. Matsuoka (2004). Detection of adulterants in milk using near infrared spectroscopy. J. Food Sci. Tech. 41(3): 313-316. Borin, A., M. F. Ferrao, C. Mello, D. A. Maretto and R. J. Poppi (2006). Least-squares support vector machines and near infrared spectroscopy for quantification of common adulterants in powdered milk. Analytica Chimica Acta. 579:25-32. Tipu, M. S., I. Altaf, M. Ashfaq, S. Siddique (2007). Monitoring of chemical adulterants and hygienic status of market milk. Handbook published by Quality Control Laboratory, Lahore, Pakistan. pp.: 7. Jha, S. N. And T. Matsuoka (2004). Detection of adulterants in milk using near infrared spectroscopy. J. Food Sci. Tech. 41(3): 313-316. Sengar, M. S. (2007). Milk adulteration on rise in Agra. Friday, November, 07, India. Accessed from www.google.com. Anonymous, (2012). Introduction to dairy science and technology: milk history, consumption, production, and composition. International Dairy Federation, Bulletin 423/2007. Accessed from: http://www.foodsci. cuoguelph. ca/dairyedu/intro.html.
Friday, January 17, 2020
Health Care Financial Accounting Essay
It is essential in any business, not just health care to understand how finances directly affect the growth, success and longevity of the business and all its parts. To truly understand how finance affects business it is important to gain knowledge and understanding of how the business generate revenue ,the cash flow of money that comes into the business, how bills are paid and money leaves the business and how investments are made in the business that can directly and indirectly impact the financial growth of the organization. In health care organizations there are different factors that come into play in the financial department but ultimately the process of generating revenue and paying debts are the same as any other business organization. The following items will be addressed in the review of Patton-Fuller financial statements: Annual report, including Patton-Fuller financial statements and relationship between revenue sources and expenses on Patton-Fullerââ¬â¢s financial per formance. How did the audited and unaudited financial statements differ? In general the audited reports are more formal than the unaudited reports. The audited report includes the companyââ¬â¢s history, a CFO report, a message from the CEO, and a report of independent auditors. The audited and unaudited financial statements differ slightly in data in some areas for Patton- Fuller Community Hospital. Under the assets section in the numbers for patients accounts receivable numbers differ slightly from 2009. In 2009 on the unaudited report it provides the data of 59,787 and on the audited it has 58,787. This also leaves the total current assets and the total assets to differ slightly for 2009. On the audited report total current assets for 2009 are 127,867 and on the unaudited report it has 128,867. On the unaudited report the total assets for 2009 are 588,767 and 587,767 on the audited. Under the total liabilities calculations the retained earnings for 2009 differ slightly. The data for 2009, on the unaudited report gives 126,564 while the audited report givesà 125,564. What is the effect of revenue sources on financial reporting at the hospital? The effect of revenue sources on financial reporting at the hospital are that it is variable and could adjust as the reports get audited and could change year to year. Revenue comes from a few different sources and can be located on the financial statements and reports for the year. According to the information on the balance sheet, the sources of the ââ¬Å"Other Revenueâ⬠are third party payers of patient bills. For the income statement, the revenue is used to calculate the operating income and ultimately the net income. The Net Income value is factored into our ââ¬Å"Statement of Ownersââ¬â¢ Equityâ⬠report to give us our end of the year value for retained earnings and stockholdersââ¬â¢ equity. Net patient revenue is the first and foremost source of income for Patton-Fuller Hospital. Other sources of revenue come from borrowing monies, equity from stock or capital, and company assets. In 2008, the net patient revenue was $418,509 in the audited report. The total other revenue for 2008 accounted for $2,805 in the audited report as well. These amounts did not change from the unaudited report. The net patient revenue for 2009 was $459,900, and other revenue was $3,082 for that year. For Patton-Fuller Hospital, the income statement shows the total revenues increased by $41,668 from 2008 ($421,314) to 2009 ($462,982 Upon further reading on the reports we find that the total expenses goes over the amount of revenue the hospital is bringing in. The total expenses for 2008 were $437,424 and for 2009 it was $463,293. ). However, since expenses continued to exceed the total revenues, our net income remained a net loss in 2009 ($373). So the overall effect of the sources on the hospital is that the hospital is going in debt because they cannot match revenue with expenses as part of the GAAP (Generally Accepted Accounting Principles). How are the hospitalââ¬â¢s revenues and expenses grouped for planning and control? The Patton Fuller Community Hospitalââ¬â¢s statement of revenue and expense is grouped for planning and control as it is itemized out by the different types of income and expenses. Patton-Fuller Hospital groups all revenues into two categories for planning and control, the first category is net patient revenue, and the second is other revenue. Other revenue can be broken up into sub categories like revenue from assets, capital, and stock but I believe the idea of bunching them together is so it is easier to stay organized. This gives managers a clear picture as to what type of servicesà are receiving the most income and causing the most expenses and designed to make it easier to calculate the total net revenue from the two main sources. Expenses are broken up a little further in the financial statements; expenses are broken up by salaries and benefits, supplies, physician and professional fees, utilities, other expenses, depreciation & amortization (ââ¬Å"non-cashâ⬠expens es), interest, and provision for doubtful accounts. Provision for doubtful accounts would also include any changed due to being audited. These are broken up further to show where the money goes each financial period for future planning and helping to predict future expenses; this information can assist a manager in planning future budgets and in making financial adjustments to increase revenue and decrease expenses. The total expenses for 2008 were $437,424, and for 2009 they were $463,293. In 2008 the difference between the revenue the hospital brought in versus what their expenses were was $16,110. The difference in 2009 was $311 from what there revenue was verses what their expenses were. The detailed way in which the expenses are laid out allows an individual to clearly see where finances are going and highlight any warning signs that a certain department or service is costing the hospital too much and needs to be re-evaluated. Conclusion After reviewing these statements it is a clear picture that Patton-Fuller Hospital had a undeniable difference in the 2008 versus the 2009 financial statements. The numbers and financial ratios show a decrease in revenue and no improvement for the overall growth of the hospital. A good practice for the hospitalââ¬â¢s financial managers is to regularly review the financial reports and statements to help project and plan for the differences in the audited and unaudited reports for Patton-Fuller hospital. References Apollo Group. (2013). Patton-Fuller Community Hospital Virtual Organization [Multimedia]. Retrieved from Apollo Group, HCS405-Health Care Financial Accounting website.
Thursday, January 9, 2020
Supply Chain Management - 1598 Words
Thousands of activities are performed and coordinated within an organization, and every company at least one supply chain relationship with another organization. Research has led to the conclusion that the structure of activities within and between companies is a critical cornerstone of creating unique and superior supply chain performance (Lambert, 2005). Successful supply chain management requires integrating business processes with key members of the supply chain, because valuable resources are wasted when supply chains are not effectively managed. Standard business processes enable managers from different organizations in the supply chain to use a common language and link-up their organizations processes with other members of theâ⬠¦show more contentâ⬠¦The hotel serves many different customer segments. During the weekdays, the primary customers are corporate travelers. On the weekends, holidays, and during the summer months there is a mixed customer base that consists o f both corporate and leisure travelers. The supply chain processes of this hotel are not atypical, however many other hotel chains are beginning to centralize the purchasing function. This change will strengthen the position of the purchase manager in the organization and enable a neutral centralized body that can coordinate and consolidate the disparate hotel purchasing operations (Bhattacharya, Upadhye Dham, 2004). An example of the cost savings can be found at a major hotel in Latin America that operates several chains with numerous hotels per chain that moved to a Shared Services Center across all their hotel chains for procurement, accounts payable, and accounts receivable. In the past, each individual hotel had its own separate business process for these functions. They have increased productivity and estimate $2.5 million to $3.5 million in annual benefits (Hausman, 2005). In addition to centralizing the purchasing function, ordering is now being done over the Internet so that shipments can be tracked and delivery dates calculated. Internet based inbound transportationShow MoreRelatedThe Supply Chain Management Of Supply Chains1372 Words à |à 6 Pagesthe world. Supply chains are now very complex and flourishing in the global marketplace, but only constructed and managed correctly. My discipline is supply chain management. There are many different functions of the supply chain that make it what it is. Breaking this discipline down to specific job task is difficult because each process in a supply chain, no matter how complex is connected with at least one other process in the supply chain. There is no clear definition of a supply chain. A supplyRead MoreSupply Chain Management : Supply Chains1476 Words à |à 6 Pages1.3 Supply Chain Supply chains encompass the companies and the business activities needed to design, make, deliver, and use a product or service. Businesses depend on their supply chains to provide them with what they need to survive and thrive. Every business fits into one or more supply chains and has a role to play in each of them. The pace of change and the uncertainty about how markets will evolve has made it increasingly important for companies to be aware of the supply chains they participateRead MoreSupply Chain Management Of Supply Chains1188 Words à |à 5 Pagesthe supply chain, not just a simple competition between enterprises. In order to win the competition in the supply chain, which means it must be through the management of the supply chain. Currently supply chains become more integrated, more global, the high-speed development of information technology has become an important driving force. In this report will explore the development of supply chain management technologies and impor tant role. Supply chain and technologies role Supply chain is theRead MoreSupply Chain Management : Supply Chains Essay831 Words à |à 4 Pagesto answer the question of what is supply chain management we must know what a supply chain is. According to (Mentzer et al., 2001, p. 1) ââ¬Å"Supply chain is defined as the network of organisations which are involved in different processes that produce value either in the form of products or services delivered to consumersâ⬠. A supply chain is made up of suppliers, manufactures and distributors, a good way of looking at this is the supply chain pipeline. A supply chain is seen as an enabler, this is whyRead MoreSupply Of Supply Chain Management830 Words à |à 4 PagesSupply Chain Management Goal of a supply chain. According to Defining the Supply Chain, there are 5 specific goals of supply chain management. They are as follows: 1. Achieve Efficient Fulfillment ââ¬â ââ¬Å"the purpose of supply chain management is to make inventory readily available in customer facing positions to fulfill demand. The fresh produce business adage ââ¬Å"you canââ¬â¢t sell from an empty wagonâ⬠highlights this fundamental purpose of supply chain managementâ⬠. (Defining the Supply Chain) OrganizationsRead MoreSupply Chain Management986 Words à |à 4 Pagesthat are not faced by Dell? How should Ford deal with these challenges? 3. If you are Teri Takai, what would you recommend to senior executives? Tow what degree should Ford emulate Dellââ¬â¢s business model? Herman Miller: Innovation by Design? (Supply Chain Strategy) 1. What are the main elements of Herman Millerââ¬â¢s history, design philospophy, and corporate values? How have they influenced the companyââ¬â¢s success? 2. What led Miller SQA to develop a new business model to serve its market? What isRead MoreSupply Chain Management12177 Words à |à 49 PagesSUPPLY CHAIN UPPLY HAIN MANAGEMENT ANAGEMENT Report produced for the EC funded project INNOREGIO: dissemination of innovation and knowledge management techniques Sotiris Zigiaris, MSc, BPR engineer by BPR HELLAS SA J A N U A R Y 2 0 0 0 SUPPLY CHAIN MANAGEMENT 1 Contents 1 1.1 1.1.1 1.1.2 1.1.3 1.1.4 1.2 Description What is the Supply Chain Management (SCM) What is the importance of Supply Chain Management Supply Chain Management Today Supply Chain Management TomorrowRead MoreSupply Chain Management1730 Words à |à 7 PagesSTARBUCKS IT SUPPLY CHAIN MANAGEMENT This is a case that illustrates several facets at once: Globalization Rapid Expansion, Supply Chain Management, ERP Implementation, and IT Infrastructure. This case takes place in 1997. Introduction You have to admire the enthusiasm of Starbucks employees. Store managers have been known to stuff sacks of coffee beans into their cars and race over to help out other stores running low. Exceptional customer service, but certainly no way to run a businessRead MoreSupply Chain Management Value Of Supply Chains1122 Words à |à 5 PagesHeading: Supply Chain Management-Value of Supply Chain Introduction: Supply chain management is a complex undertaking that must involve more than one organizationââ¬â¢s efforts to succeed. A tremendous amount of skill, time, and money must be present to build and develop relationships, discover and implement a strategy, and use the capabilities of the chain to build quality at an efficient financial rate. Allowing for these requirements, it leaves one to wonder whether supply chain management is a viableRead MoreSupply Of Supply Chain Management Essay2046 Words à |à 9 PagesSupply Chain Management involves the process of managing, monitoring, controlling and constantly coordinating supply related activities among manufacturers, suppliers, wholesalers, retailer and the consumers. All this is done while integrating supply management with demand management, not only within but also across companies. Since all the processes involved in managing supply chain activities require a robust system in place, every company turns to technology for efficient and effective synchronization
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