...Overview Big Bend Medical Center is a full-service, not-for-profit, acute care hospital with 325 beds located in Big Bend, Texas. The bulk of the hospital’s facilities are devoted to inpatient care and emergency services. (Gapenski, pg. 27) The outpatient services section of the hospital is used by the Outpatient Clinic, as well as the Dialysis Center. The Outpatient Clinic, which makes up about 80 percent of the outpatient services section, has recently grown in volume and has created a need for 25 percent more space than it currently has. Moving the Dialysis Center to a new building was decide to allow expansion of the Outpatient Clinic. A change and focus on the allocation of costs has some department heads angry and claiming of unfairness; and some are less likely to receive their end-of-year bonus. Rick Simmons, CFO, is completely in charge of how indirect costs are allocated, but the only restriction was they must be done within outpatient services. Before leaving Big Bend, Rick drafted an indirect cost allocation that had concerned the Director of the Dialysis Center, John Van Pelt. His concerns must be taken into consideration as well as fairness and promoting overall cost savings for the organization while a new allocation is created and Executive Summary The Dialysis Center at Big Bend Medical Center performs hemodialysis and peritoneal dialysis, which are alternative processes that remove wastes and excess water from the blood for patients with end-stage renal...
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... 8/24/09 by FACHE RIO GRANDE MEDICAL CENTER Cost Allocation Concepts This case focuses on cost allocation concepts, specifically the fairness and incentives created by a new allocation system applied to a department that is moving to a new, stand-alone facility. The primary thrust of the case is qualitative rather than quantitative, but this model can be used to compare results under alternative allocation schemes. The model consists of a complete base case analysis--no changes need to be made to the existing MODEL-GENERATED DATA section. However, in the student version all values in the INPUT DATA section have been replaced with zeros. Thus, students must enter the appropriate values into the red cells that currently contain a zero or hyphen. When this is done, any error cells will be corrected and the base case solution will appear. Note that the model does not contain any uncertainty analyses, so students will have to create their own if required by the case. Furthermore, students must create their own graphics output (charts) as needed to present their results. INPUT DATA: KEY OUTPUT: Dialysis Center Data: Dialysis Ctr Outpatient Ctr Total Total revenues $- ...
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... Throughout the students’ schooling they will be instructed to upload pertinent assignments that are attached to standards; the assignment serves as evidence. When applying for teaching positions, students can use this online collection as their portfolio, showing what they have accomplished throughout their time at Grand Canyon University. The student may even choose to share this e-portfolio on the Web. * Learner Goals: Learner goals are standards that are mandated by “…state and federal departments of education, professional education organizations and accrediting bodies” (GCU, 2012). They include professional dispositions, content knowledge, pedagogical content knowledge and skill, professional pedagogical knowledge and skills, data-informed decision making, performance assessment, technology integration, and field experience/clinical practice. * Professional Dispositions: Values and ethics that will have a positive effect on the teaching community. * Content knowledge: Having mastery of the concepts being taught. * Pedagogical Content Knowledge and Skill: Ability to take that mastery and effectively deliver it to one’s students. * Professional and Pedagogical Knowledge: Ability to create a meaningful learning environment for all students and collaborate with other...
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...resources but is allocated high costs per unit. Under Costing—a product consumes a high level of resources but is allocated low costs per unit. KAAU - EMBA 3 KAAU - EMBA Activity-Based Costing Identifies activities required to produce the product or service Determines the cost of the activities Allocates costs to the cost object based on the object’s consumption of activities 4 KAAU - EMBA Methods of Allocating Indirect Cost Cause-and-effect Using this criterion, managers identify the variable or variables that cause resources to be consumed Benefits-received Using this criterion, managers identify the beneficiaries of the outputs of the cost object 5 KAAU - EMBA Methods of Allocating Indirect Cost Fairness or equity This criterion is often cited on government contracts when cost allocations are the basis for establishing a price satisfactory to the government and its suppliers. Ability to bear This criterion advocates allocating costs in proportion to the cost object’s ability to bear them. 6 KAAU - EMBA Refining a Costing System More Direct-cost tracing Indirect-cost pools (More homogeneous) Better cost-allocation bases 7 KAAU - EMBA Activity-Based Costing System Activity Indirect Cost Pool Design Setup Shipping Cost Allocation Base No. of Employees No. of Setup Hours...
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...Rules that deny transgender youth from competing with athletes of the same gender expression further the effects of their gender dysphoria, putting them at a risk for depression and suicide. The Cincinnati Children’s Hospital Medical Center found, in a study from 2016, 30 percent of transgender youth report a history of at least one suicide attempt, and nearly 42 percent report a history of self-injury. (Peterson par.1) Multiple studies have found transgender people who are rejected by their families or lack social support are much more likely to both consider and to attempt suicide. (Yadegarfard pg.272) These statistics are alarming and show a clear necessity for a support group that can be found through...
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...specific ethical disposition/protocol and rationale | The professional educator makes a constructive effort to protect the student from conditions detrimental to learning, health, or safety. (AAE, 1994-2012).Challenging students to report inappropriate behavior, providing a positive and supportive environment that allows students to feel safe in reporting it. (COE-GCU Conceptual Framework, 2011). | Priority Ranking: 2Studies show that students who do not feel safe at school stay home. And when students aren't in school, they don't perform academically. According to the National Center for Educational Statistics (NCES)’s report, Indicators of School Crime and Safety: 2010, in 2007, approximately 5 percent of students ages 12–18 reported that they were afraid of attack or harm at school, compared to 3 percent of students who reported that they were afraid of attack or harm away from school. (National Center for Educational Statistics, 2010).It is important that our students feel safe so they can perform academically. | The professional educator, in exemplifying ethical relations with colleagues, accords just and equitable treatment to all members of the profession. (AAE, 1994-2012).Interact appropriately, effectively, with students and their families,...
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...Workplace Inequality: Female Discrimination Over the last 60 years, women have seen their rights evolve and improve; however, many believe the separation between man and woman is still too great especially when it comes to discrimination in the workplace. Today, in the workplace, women face inequality in pay, ability to receive promotions, and ability to obtain a leadership or executive position. Women on average earn .77 to every $1 a man earns and face discrimination and are often overlooked for promotions. In addition, even successful women tend to hit a “glass ceiling” when it comes to receiving leadership roles and executive positions. Women in executive positions also, on average, earn less than men in comparable executive positions. While legislation has been put in place to eliminate workplace discrimination, many believe that it has not done enough and the inequality that exists is still too prevalent. Women saw their rights increase in 1964 when Congress passed the Civil Rights Act of 1964. This Act is the most important piece of anti-discriminatory legislation in history, as it was a major starting point in ending discrimination. This Act ended discrimination on the basis of race, religion, color, national origin, and gender and required equal access to employment with the creation of the Equal Employment Opportunity Commission (EEOC). The EEOC regulates workplace discrimination and “Made it unlawful for an employer to fail or refuse to hire or to discharge any...
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...PHILADELPHIA: Is Justice Blind? America is known as the country of equality. However, can a country really call itself equal if the justice system is not blind? In 1976, the Supreme Court ruled that the death penalty is constitutional. Even though capital punishment is considered constitutional and has led to 500 executions of convicted murderers, there is an ongoing debate about the fairness of this ruling. This debate involves an issue deeply ingrained in America’s history: race. In order to determine whether or not there is an association between race and death sentences in the U.S., the Death Penalty Information Center conducted a study. Researchers followed 667 murder convictions in Philadelphia courts between 1983 and 1993 and published their results in the 1998 study The Death Penalty in Black and...
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...article delves into the company¡¦s growth path and the role played by their vision and mission in their progress. Introduction Infosys is the world leader in providing high quality Information Technology and software services to its clients globally. Infosys is one of the companies which spearheaded the software services outsourcing strategies. Offshore outsourcing is a process in which an external organization is contracted to execute some task in an outside territory. And this has several advantages for the organizations which outsource. Infosys delivers offshore IT and software services like infrastructure support, application development, IT consulting, re-engineering and other services like setting up software development centers at different locations for their clients. Adding another feather to the Infosys¡¦ cap is a banking application that empowers banks to transform their businesses; called ¡¥Finacle¡¦. Finacle is a modular solution which can be customized to address the specific needs of retail and corporate banks globally. Infosys addresses to give end-to-end technology solutions and takes care of the issues encountered in the dynamic business environment. 1 The...
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...Public Sector Economics Exercises 1. Florida Taxation a. The 5.5% corporate flat tax levied in Florida is a PROPORTIONAL tax because it is based on gross income of corporations. This tax is levied at the identical 5.5% rate across all levels of gross income on corporations registered or doing business in Florida, so by definition, the tax is proportional. b. Florida’s 6% sales tax is REGRESSIVE since all consumers, regardless of earnings are required to pay the same tax rate. There are arguments that consider the sales tax proportional because the same rate is evenly applied across low-, middle-, and high-income taxpayers. However application of the sales tax is regressive because the percentage of tax paid decreases with respect to total income as income levels increase. Lower-income tax payers pay the same dollar amount for particular goods as higher-income individuals, but at lower-income levels the tax represents a greater proportion of overall income and therefore the tax is actually, in application, regressive. Sales taxes on essentials like food, clothing, and housing also take up a larger percentage of lower-income individuals budget. The argument for proportionality of the tax is that higher-income individuals actually purchase more goods and more expensive goods. Because sales taxes in general do not take into account the economic or personal circumstances of the purchaser, and that the tax is not a personal income levy, both low- and highincome individuals...
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...Organizational Ethics The Issue of Online Data Reselling In 1995 the percentage of the population that used Internet was 0.4 %, while in June 2012 that portion have grown with 30 %, amounting 34.4% of all human population. Current statistics are citing gigantic numbers of the quantity of data that users generate - 2 000 queries on Google and 48 hours of video uploaded every minute are just some of the examples of the humongous size of information created online. This data is valuable due to the increasing number of e-commerce businesses employing the Web as their main platform for exchanging goods for value. Moreover, online data has become a topic of interest for marketers, researches, advertisers and publishers trying to gather as much information as possible in order to improve target advertising and deliver tailored content to their clients. Hence the information of a single browsing user is highly demanded due to the fact that it can provide insights into different online behaviors and optimize online campaigns. In 2006, the EU calculated that the value of open data in Europe (i.e. releasing all government information for free) would be € 27 billion (Dekkers) that is € 55 per European citizen. With a valuation of around $ 100 billion, the value that Facebook holds in 2012 is roughly $ 120 (€ 90) per active member. (NY Times) Personal data online is tracked by cookies, which are small pieces of code placed on the browser that remember the user and its information with...
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...competencies, workforce demographics, or professional techniques or practices. Here we take a different departure point by starting with prominent emerging general trends and examining their potential effect on HR, now and in the future, and HR’s desired and actual role in addressing them. What we found was that while HR leaders generally feel their ideal role is one of broad leadership, their assessment of the current role often is far less than that. Our research at the Center for Effective Organizations was conducted with a consortium of 11 large companies: Citrix Systems Inc.; Electronic Arts Inc.; Gap Inc.; Lockheed Martin Corp.; Mattel Inc.; Rockwell Automation; Royal Bank of Canada; Sony Pictures Entertainment; Unilever; UPS Inc.; and The Walt Disney Co. Twenty to 30 HR professionals within each company participated in the consortium. We examined the trends of globalization, generational diversity, sustainability, social media, personal technology, mass customization, open innovation, big data and gamification. Beyond Tradition: Reach Out, Venture Out, Seek Out, Break Out Our findings suggest that human resources can make great progress by simply allocating more time, budget and expertise to the emerging trends that have the greatest potential effect on organizations. However, at a larger level, lasting change will require fundamentally rethinking how the HR profession and the HR function operate. This includes: Reaching out: By infusing talent from other disciplines...
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... | |Chapter 1: Information Systems in|(1) UPS Global Operations with the DIAD IV | |Global Business Today | | | |How IT drives the UPS operation worldwide. Using smart people and smart technology, UPS delivers over 14 million | | |packages daily to 200 countries and territories, requiring the talents of 70,000 drivers who are wirelessly connected| | |to UPS main databases located in seventeen major data centers throughout through out the world. L= 3:15 | | | | | |Tags: UPS global operations; hand held computers; wireless mobile platform; digital firm; integration of...
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...2013; Revised: April 26, 2013; Accepted: July 26, 2013 Background: Justice has gained much attention in social and human studies and has many consequences on employees and the organizations, especially on health system workers such as nurses who are among the key factors in health care systems. Objectives: The purpose of this study was to investigate perception of organizational justice among nurses in educational hospitals of Shiraz University of Medical Sciences (SUMS), and to compare the results of general and specialty hospitals. Materials and Methods: In this research, 400 nurses at SUMS hospitals were selected by random sampling method. A 19-item questionnaire was applied to measure distributive, procedural and interactional justice. Data analysis was performed using descriptive statistics, including percentage, frequency, mean, and standard deviation. Also, the t-test and one way ANOVA were used to measure the differences between different hospitals and wards....
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...companies, ultimately, the commitment to business ethics and the foundation is built through organizational culture, with ethical values reflected in the workplace. Business Ethics: The Role of Culture and Values for an Ethical Workplace Abstract An ethical workplace is established through an organization’s culture, values and leadership. To promote ethical behavior, human resource professionals, people managers and senior management need to be knowledgeable about business ethics—from leadership, codes of conduct and related legislation to compliance training, ethical decisionmaking, and cultural and generational differences around ethics. Transparency, fairness and communication are key for establishing and maintaining an ethical workplace. Introduction In the business world today, issues of trust, respect, fairness, equity and transparency are gaining more attention. Business ethics includes organizational values, guidelines and codes, legal compliance, risk management, and individual and group behavior within the workplace. Effective leadership, with open dialogue and thoughtful deliberation, develops the foundation of an ethical workplace, is woven into the fabric of the organizational culture and is mirrored in ethical decision-making. Toward this end, all organizational leaders have a key role in establishing corporate values and modeling ethical behavior for their workforce, organization and community. The importance of ethical leadership has grown exponentially...
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