...Columbia Memorial Hospital Case Study 1. Using the historical data as a guide (Exhibit 6.1), construct a pro forma (forecasted) profit and loss statement for the clinic's average month for all of 2010 assuming the status quo. With no change in volume (utilization), is the clinic projected to make a profit? With no change in volume of 45 patient visits per day, the clinic is not projected to make a profit. 45 patient visits per day x 30 days in a month = 1,350 visits per month x 12 month = 16,200 visits per year Using the average data given (2010) of 45 patients per day, average $130 revenue per patient, and a cost of $3.50 per patient. The Forecasted P&L Statement is shown below. Forecasted Columbia Walk in Clinic P&L Statement (For Year 2010) Total Revenues ($44.157 x 16,200) $715,356 Total Variable Costs ($3.50 x 16,200) $56,700 Total Contribution Margin ($40.657 x 16,200) $658,656 Fixed Costs $696,708 Profit $(38,052) Columbia Walk in Clinic Estimated Financial Data (For Year 2010) Number of Visits 16,200 Net Revenue $658,656 Net Revenue Per Visit $40.66 Salaries and Wages $162,504 Physician Fees $216,000 Malpractice Insurance $38,580 Travel and Education $7,224 General Insurance $10,116 Subscriptions $0 Electricity $12,924 Water $1,668 Equipment Rental $1,260 Building Lease $150,000 Other Operating Expenses $96,456 Total Operating Expenses $696,708 Net Profit...
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...Collaboration to Build Healthier Communities A Report for the Robert Wood Johnson Foundation Commission to Build a Healthier America Wilder Research Wilder Research Wilder Research Report prepared for the RWJF Commission to Build a Healthier America by Paul W. Mattessich, Ph.D. Wilder Research Saint Paul, Minnesota Ela J. Rausch, M.P . .P Federal Reserve Bank of Minneapolis Minneapolis, Minnesota With support from the Robert Wood Johnson Foundation June 2013 Creating Healthy Communities Cross-sector partnerships are sparking widespread action to improve community health COATESVILLE , PA SEATTLE, WA Access to healthy foods Access to preventative care and healthy housing LOS ANGELES , CA Quality early child care and education CHICAGO, IL Data and evidence to build health into all policies and practices MIAMI , FL Opportunities for physical activity and healthy living health community development • community development finance • community planning • early child care/education • human services • housing Introduction “ Building a healthier America is feasible in years, not decades, if we collaborate and act on what is making a difference.” —Robert Wood Johnson Foundation In 2008, the Robert Wood Johnson Foundation convened a commission of nonpartisan leaders to identify opportunities to improve the health of all Americans by creating environments that protect and actively promote health. Their report, Beyond Health Care:...
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...CHAPTER I INTRODUCTION Facebook is known to be the most famous social networking sites in the world. It was created by Mark Zuckerberg and Eduardo Saverin on Febuary 2004. Facebook was originally created for Harvard students only, for them to keep in touch when they were away from the campus, but the site has been now expanded worldwide and has about billion active users and majority of these are college students. With the rapid changes to our generation, youth is now more demanding in acquiring technologies that will suit to their needs, especially in their studies. Certainly, the access in Internet or in the World Wide Web is easy and there are many benefits can be gained. The use of this accessibility is applied mostly on the professionals such as medical practitioners, business tycoons, and even government officials. The purpose of their usage the Internet is different in terms of their needs and various marketers also applied their expertise on it. Apparently, the growing numbers of users are members of different social networking sites and most of them are students. Social networking such as Facebook, one of the largest social networking sites and many others has been plagued the websites of the Internet accessibility. Many individuals, mostly students and their friends are engaged in social networking. Social networks are made to entertain and to interact with the other people even if they are far away. Due to the nonstop change in cultural and social aspect and...
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...J Indian Acad Forensic Med. April-June 2012, Vol. 34, No. 2 ISSN 0971-0973 Review Research Paper Euthanasia Revisited: The Aruna Shanbaug Verdict *Arsalaan. F. Rashid, **Balbir Kaur, ***O.P. Aggarwal Abstract Euthanasia and its procedure have long history of locking horns as a vexed issue with laws of countries across the world. Every human being of adult years and sound mind has a right to determine what shall be done with his/her own body. It is unlawful to administer treatment to an adult who is conscious and of sound mind, without his consent. In patients with Permanently Vegetative State (PVS) and no hope of improvement, the distinction between refusing life saving medical treatment (passive euthanasia) and giving lethal medication is logical, rational, and well established. It is ultimately for the Court to decide, as parens patriae, as to what is in the best interest of the patient. An erroneous decision not to terminate results in maintenance of the status quo; the possibility of subsequent developments such as advancements in medical science, the discovery of new evidence regarding the patient’s intent, changes in the law, or simply the unexpected death of the patient despite the administration of lifesustaining treatment, at least create the potential that a wrong decision will eventually be corrected or its impact mitigated. Key Words: Consent, Permanent Vegetative State, Passive Euthanasia, Parens patriae Introduction: Euthanasia is the intentional premature...
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...Virginia Henderson’s “Basic Principles of Nursing” I. Introduction “The unique function of the nurse is to assist the individual, sick or well, in performance of those activities contributing to health or its recovery (or peaceful death) that he/she would perform unaided if he/she had the necessary strength, will or knowledge. And to do this in such a way as to help him/her gain independence as rapidly as possible (Virginia Henderson, 1961).” Henderson's work is widely used by nurses in different nations because of its practicality and realistic application in nursing practice. The nursing assessment, diagnosis, plan and evaluation parallels the doctors' general decision-making processes. Relevance Henderson’s work is essential to clinical nurse today. With the major shift in emphasis of nursing care today, nurses should be able to use Henderson’s model in caring for the patient. The patient’s ability to perform the 14 basic human needs should be assessed before considering the kind of care function to administer. It is essential to determine if one will be performing as a helper, a doer, or substitute, or a partner. Nursing interventions are implemented according to the 14 basic human needs of the patient. The degree of performance, involvement of the patient and level of the nurse activity will be dependent on the specific role the nurse will be playing. Objectives: ...
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...Psychology A Canadian Perspective for University Bound and Beginning University Students CANADIAN PSYCHOLOGICAL ASSOCIATION CANADIAN ASSOCIATION OF SCHOOL PSYCHOLOGISTS Planning a Career in Psychology A Canadian Perspective for University Bound and Beginning University Students Marvin L. Simner, Ph.D. Address correspondence to: Canadian Psychological Association 141 Ave Laurier West, Suite 702, Ottawa, ON K1P 5J3 © Marvin L. Simner, 2009. All rights reserved/tous droits réservés Published by the Canadian Psychological Association, Ottawa, Ontario Copies may be ordered from Canadian Psychological Association 141, Ave Laurier West, Suite 702 Ottawa, Ontario K1P 5J3 Phone: (613) 237-2144 Fax: (613) 237-1674 ISBN N°. 978-1-926793-01-6 Planning a Career in Psychology: A Canadian Perspective for University Bound and Beginning University Students Marvin L. Simner CONTENTS Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Subfields of Psychology . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Is Psychology the Right Choice for Me? . . . . . . . . . . . . . . 7 How to Become a Professional Psychologist . . . . . . . . . . 8 Occupational Outlook . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 How to Succeed in University . . . . . . . . . . . . . . . . . . . . . 14 Recommended Readings . . . . . . . . . . . . . . . . . . . . . . . . . 16 References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
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...of the organization, and the fundraising ratio, defined as the ratio of fundraising expenses to donations revenue). Nonprofit managers have an incentive to over-report the expenses classified as program services and under-report the expenses classified as administrative and fundraising in order to improve these ratios. We examine whether nonprofits respond to these incentives, and we find evidence consistent with opportunistic cost shifting to improve the program service and fundraising ratios. Additional analysis finds that smaller nonprofits that are more reliant on donations revenue manipulate their operating ratios to a greater extent. JEL classification: M4; L3 Key words: Nonprofit organizations, earnings management, disclosure, hospitals. ______________________________________________________________________________ *Corresponding author. Tel.: (319) 335-0841; fax (319) ; email: robert_yetman@uiowa.edu 1 We thank Ashiq Ali, Ramji Balakrishnan, Leslie Eldenburg, Lil Mills, Shiva Sivaramakrishnan, and workshop participants at the University of Arizona and Texas A&M University for their helpful comments. 1. Introduction This...
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...estate, textiles, mining, technical education and media is setting up a 200-bed mutlispeciality hospital in the southern part of the city. To be set up at a cost of Rs 50 crores, the hospital will be completed in three phases. The first phase is likely to become operational without the oncology department within the next couple of months. Said Debashish Poddar, managing director, BP Poddar Hospital & Medical Research Limited, "It will not be a so called state-of-the-art hospital but a hospital, which will ensure healthcare deliver of international standards within the affordable limits of the common man. The hospital is the culmination of the dream of Arun Poddar, Chairman of the Group and his family to perpetuate the memory of his father Late BP Poddar, he added. Despite being a multispeciality unit, the focus area of the hospital will be oncology. All possible imaging facilities will be provided at the hospital. The management has applied for necessary regulatory clearances from Bhaba Atomic Research Centre (BARC) to start radiation therapy for treatment of cancer. According to Dr Subrata Das, medical director, BP Poddar Hospital & Medical Research Limited, "With a few dedicated hospitals in the region dedicated to oncology, the proposed hospital will take care of all the needs of the cancer patients. We are in the process of installing the latest equipment in the hospital to provide the best possible medical care." The management will be investing substantially on training...
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...Albert Einstein in 1921 | Born | 14 March 1879 Ulm, Kingdom of Württemberg,German Empire | Died | 18 April 1955 (aged 76) Princeton, New Jersey, United States | Residence | Germany, Italy, Switzerland, Austria, Belgium, United States | Citizenship | * Kingdom of Württemberg (1879–1896) * Stateless (1896–1901) * Switzerland (1901–1955) * Austria–Hungary (1911–1912) * German Empire (1914–1918) * Weimar Republic (1919–1933) * United States (1940–1955) | Fields | Physics | Institutions | * Swiss Patent Office (Bern) * University of Zurich * Charles University in Prague * ETH Zurich * Caltech * Prussian Academy of Sciences * Kaiser Wilhelm Institute * University of Leiden * Institute for Advanced Study | Alma mater | * ETH Zurich * University of Zurich | Thesis | Folgerungen aus den Capillaritatserscheinungen (1901) | Doctoral advisor | Alfred Kleiner | Other academic advisors | Heinrich Friedrich Weber | Notable students | * Abdul Jabbar Abdullah * Ernst G. Straus * Nathan Rosen * Leó Szilárd * Raziuddin Siddiqui[1] | Known for | * General relativity and special relativity * Photoelectric effect * Mass-energy equivalence * Theory of Brownian Motion * Einstein field equations * Bose–Einstein statistics * Bose–Einstein condensate * Bose–Einstein correlations * Unified Field Theory * EPR paradox | Notable awards | * Nobel Prize in Physics (1921) * Matteucci Medal (1921) * Copley Medal (1925)[2]...
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...'711101,fririltrilrfr0117,!*.. REPORT RESUMES ED 012 169 GUIDANCE IN THE ELEMENTARY SCHOOL. BY- PRUETT, ROLLA F. WHITEMAN, KAREN INDIANA STATE DEPT. PUBLIC INSTR., INDIANAPOLIS REPORT NUMBER ISDPI-BULL-251 PUB DATE EDRS PRICE MF-$0.50 HC-$2.76 69P. CG 000 146 JAN 67 DESCRIPTORS- *ELEMENTARY SCHOOL GUIDANCE, *ELEMENTARY SCHOOL STUDENTS, *ELEMENTARY SCHOOL COUNSELORS, *PROGRAM DEVELOPMENT, COUNSELOR FUNCTIONS, BULLETINS, *GUIDANCE SERVICES, INDIANAPOLIS, INDIANA THE ROLE OF THE ELEMENTARY SCHOOL COUNSELOR AND THE IMPORTANCE OF PROVIDING GUIDANCE SERVICES AT THE ELEMENTARY LEVEL ARE DISCUSSED. THE FUNCTION OF GUIDANCE SERVICES AT THE ELEMENTARY LEVEL IS EXPLORED, WITH EMPHASIS ON DEFINITION. PHILOSOPHY, OBJECTIVES, AND GUIDES FOR PROVIDING THE NECESSARY SERVICES FOR OPTIMUM DEVELOPMENT OF ALL CHILDREN. FOLLOWING THE BIBLIOGRAPHY, A PARTIAL LIST OF INDIANA REFERRAL AGENCIES FOR ELEMENTARY SCHOOL PERSONNEL IS PROVIDED. (SK) INDIANA STATE DEPARTMENT OF PUBLIC INSTRUCTION GUIDANCE in the ELEMENTARY SCHOOL by Rolla F. Pruett Karen Whiteman William E. Wilson Superintendent Bulletin No. 251 January, 1967 CG 000 146 INDIANA STATE DEPARTMENT OF PUBLIC INSTRUCTION GUIDANCE in the ELEMENTARY SCHOOL by Dr. Rolla F. Pruett Director, Division of Pupil Personnel and Guidance Services Karen Whiteman Field Supervisor, Elementary School Guidance U.S. DEPARTMENT OF HEALTH, EDUCATION & WELFARE OFFICE OF EDUCATION REPRODUCED EXACTLY...
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...disabilities. CDF educates the nation about the needs of children and encourages preventive investments before they get sick, drop out of school, get into trouble or suffer family breakdown. CDF began in 1973 and is a private, nonprofit public charity supported by foundation and corporate grants and individual donations. © 2012 Children’s Defense Fund. All rights reserved. Table of Contents Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Stand Up and Take Action . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Child and Teen Gun Deaths . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Child and Teen Gun Injuries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Guns in Cities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 State Trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....
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...Table of Contents WELCOME FROM ACADEMIC PROGRAM DIRECTOR ............................................................................ 1 MEET THE FACULTY................................................................................................................................... 2 ORIENTATION SCHEDULE ....................................................................................................................... 10 ACADEMIC CALENDAR ............................................................................................................................. 11 MASTER OF SCIENCE IN FINANCE PROGRAM SUMMARY ................................................................. 12 GETTING STARTED .................................................................................................................................. 13 JHED ID .................................................................................................................................................. 13 Blackboard FAQs .................................................................................................................................... 13 Integrated Student Information System (ISIS) ........................................................................................ 14 LIFE AT THE CAREY BUSINESS SCHOOL .............................................................................................. 15 HEALTH INSURANCE FOR STUDENTS...........................................
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...Public Relations Cases This collection of contemporary international public relations case studies is an invaluable resource for teachers, researchers and students working in public relations, corporate communications and public affairs, as well as offering practitioners an indepth understanding of the effective use of public relations in a range of organizational contexts. Including cases from the UK, Norway, Sweden, Spain, South Africa, Canada and the USA, with a focus on such global corporations as Shell, BBC America, Worldcom, PriceWaterhouseCoopers and Marks & Spencer, it offers important insights into the development of public relations and communications strategies. These include: • • • • • • • • Corporate identity change and management Global reputation management Crisis management in the oil, shipping and tourism industries Developing strategic alliances between voluntary and private sector organizations Public relations support for international branding and market entry The importance of internal communications during international mergers The integration of public relations and marketing communications Business-to-business communication The cases examined in this book demonstrate the breadth of contemporary public relations practice and the increasing importance of the public relations function in both public and private sector organizations worldwide. Danny Moss is Co-Director of the Centre for Corporate and Public Affairs at the Manchester Metropolitan University...
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...Learning Report To: The Students of BBA & LLB Programme From: Muhammad Fazlur Rabb Tanvir Assistant Professor, School of Business, Metropolitan University, Sylhet. 10 October 2012 Social Business (Source: Yunus Talks on Social Business with British Council team, The Daily Star, Wednesday, 10 October 2012) Introduction: Social business, as the term is commonly used, was first defined by Nobel Peace Prize laureate Prof. Muhammad Yunus and is described in his books Creating a world without poverty—Social Business and the future of capitalism and Building Social Business—The new kind of capitalism that serves humanity's most pressing needs. A number of organizations with which he is involved actively promote and incubate social businesses. (http://en.wikipedia.org/wiki/Social_business) In Yunus' definition, a social business is a non-loss, non-dividend company designed to address a social objective within the highly regulated marketplace of today. It is distinct from a non-profit because the business should seek to generate a modest profit but this will be used to expand the company’s reach, improve the product or service or in other ways to subsidise the social mission. In fact a wider definition of social business is possible, including any business which has a social rather than financial objective. Prototype: In Yunus’ book Creating a World without Poverty—Social Business and the Future of Capitalism, two different types of social businesses are proposed: ...
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...periods so that several reports over time can be compared if so desired? 6. Are actual and budget for the same period? 7. Are the figures annualized? 8. Test one line-item calculation. Is the math for the dollar difference computed correctly? Is the percentage properly computed based on a percentage of the budget figure? 333 334 APPENDIX A Checklists Checklist A-2 Building a Budget 1. What is the proposed volume for the new budget period? 2. What is the appropriate inflow (revenues) and outflow (cost of services delivered) relationship? 3. What will the appropriate dollar cost be? (Note: this question requires a series of assumptions about the nature of the operation for the new budget period.) 3a. Forecast service-related workload. 3b. Forecast non–service-related workload. 3c. Forecast special project workload if applicable. 3d. Coordinate assumptions for proportionate share of interdepartmental projects. 4. Will additional resources be available? 5. Will this budget accomplish the appropriate managerial objectives for the organization? Checklist A-3 Balance Sheet Review 1. What is the date on the balance sheet? 2. Are there large discrepancies in balances between the prior year and the current year? 3. Did total assets increase over the prior year? 4. Did current assets increase, decrease, or stay about the same? 5. Did current liabilities increase, decrease, or stay about the same? 6. Did land, plant,...
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