...CHAPTER 10 Differential Cost Analysis This chapter deals with the use of differential cost analysis in financial management decision making situations. The basic premise of differential cost analysis is that different costs are treated differently in different financial management decision situations. Hence the name differential costs. Two major applications of differential cost analysis are presented. The first application is called break-even analysis. In break-even analysis, differential cost analysis is used to answer the question, How much service must a human service program provide during a fiscal year in order to recover its total costs? The second application can be called decrease/discontinue decisions. In these types of financial management decisions, differential cost analysis answers the question, What will be the effect on fixed and variable costs of a decision to reduce or discontinue a human service program? Some Concepts and Definitions Before proceeding to the discussion of the applications of differential cost analysis, some basic concepts and definitions need to be introduced including fixed costs, variable costs, step costs, maximum efficiency, and surplus capacity. Fixed Costs and Variable Costs In Chapter 8 the concepts of direct and indirect costs were introduced as part of the discussion of cost analysis. As was noted in Chapter 8, the full cost, or total cost, of a human service program is the sum of its direct costs and indirect costs...
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...how there are still missing pieces that the administration needs to clear up. Lastly, I will argue how some of the American population thinks Obama Care is a scam. Then, to wrap up my paper I will be giving my opinion on this complex matter. Steps in the process of Obama Care The history of Obama Care is very complex but the name is the unofficial name for The Patient Protection and Affordable Care act, which was singed into law on March 23, 2010. The major requirements went into effect in January 1, 2014 even though significant modifications had happened before this date. Many Americans were opposed to Obama Care before it was even passed because they didn’t like the idea of the government taking over the healthcare polices. Now, I am going to describe the obstacles of Obama Care over the years in a timeline form. President Obama promised in 2009 that the act would lower costs for families but in reality, health insurance premiums rose 9% in 2011 and by a margin of 8 to 1, employers expected continued increases due to the result of Obama Care. On January 28, 2010, former speaker Nancy Pelosi justifies that the House of Democrats...
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...Thomas Aitken 48636120 Poli 320 term 1 Comparative paper, Plan B, Option 1 “Cross-national Comparisons”Sustainability Checks A sustainablity check is defined as an assessment which looks to analyse the costs and benefits of regulations and thus assess whether more or less regulations should be implemented; according to the SGI codebook, a high quality sustainability assesses the short and long-term impact on social, economic and environmental issues when regulations are implemented.. The 2014 Country Report of the United States concedes that "there is no separate check required for “sustainability” per se" (p34 Quirk, 2014) since the definition of the term sustainabilty can be interpreted in many ways. According to other Country Reports, Germany, Canada and the United Kingdom don't have a seperate check for 'sustainability' either, only it is written less blatently due to the different authors involved in the reports. What is initially peculiar about this is that all four countries were awarded a score of at least 7 out of 10 for the criteria of sustainability checks despite none of them actually having a seperate check. This is because the scores are derived from the quality of each country's regulatory impact assessment (RIA) which assess a regulation’s impacts on socioeconomic and other indicators; according to the SGI codebook, a strong RIA "analyses consistently involve stakeholders by means of consultation or collaboration, results are transparently communicated to...
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...2nd To no surprise, Florida’s 2nd District turned out to be one of the closest House races this past election, between Republican Steve Southerland and opposing Democrat Gwen Graham, where Graham trumped the incumbent by just over 1 percent of the votes (Ballotpedia). What each of these candidates hoped to accomplish within their represented district differed dramatically, and now that it’s nearly six weeks past Election Day, its clear that Gwen Graham will have the opportunity to show the people of Northern Florida what she’s capable of. It’s an interesting case that a Democrat, and a female nonetheless, has secured her seat in a district that has been predominantly Republican in regards to congressional elections. The rural makeup and political landscape has naturally favored the Right in recent decades, but Graham was able to raise, and therefore spend, significantly more money within the region. The democratic victory was significant in an election that was defined by an overwhelming red republican wave as shown in Table 1. The money aspect of Florida’s 2nd, coupled with the image that each candidate aimed to display during their campaigning are two of the main concepts that will be discussed more in depth throughout the remainder of this study. As previously mentioned, North Florida, including Florida’s 2nd District is ultimately rural and has a constituency that is 71% Caucasian, stretching a whole thirteen counties. Although mainly republican, the district has voted...
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...deficient buildings. When dealing with a large building stock, one needs evaluation methods for quick assessment of the seismic safety of existing buildings so that corrective retrofitting measures may be undertaken on the deficient buildings. This paper presents a review of some of the available methods for rapid visual screening (RVS) of RC-frame buildings and proposes a RVS method for RC-frame buildings in India based on systematic studies on damage data of the 2001 Bhuj earthquake. DOI: 10.1193/1.3456711 INTRODUCTION Massive damage caused by the 2001 Bhuj earthquake to modern RC-frame buildings in India has underlined the need for seismic evaluation of a huge stock of existing buildings. A number of seismic evaluation methods incorporating varying degrees of detail have been developed across the world. Rai (2005) reviews the different methods for seismic evaluation of existing buildings as developed in various countries. Most of the methods follow three level assessment procedures (or something quite similar to it) namely, (a) rapid visual screening (Tier 1 Evaluation), (b) preliminary assessment (or Tier 2 Evaluation), and (c) detailed evaluation (or Tier 3 Evaluation). Rapid visual screening (RVS) is a simple procedure for quick evaluation of a large building stock to prioritize the buildings for preliminary and detailed evaluations. It is usually based on walk down surveys requiring 15– 30 minutes on site for each building. RVS formats usually record the important components of...
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...ecological–environmental problems and at the same time depleting at a faster rate. Despite its numerous advantages, the potential of biogas technology could not be fully harnessed or tapped as certain constraints are also associated with it. Most common among these are: the large hydraulic retention time of 30–50 days, low gas production in winter, etc. Therefore, efforts are needed to remove its various limitations so as to popularize this technology in the rural areas. Researchers have tried different techniques to enhance gas production. This paper reviews the various techniques, which could be used to enhance the gas production rate from solid substrates. Ó 2004 Published by Elsevier Ltd. Keywords: Biogas production rate; Additives; Anaerobic filters; HRT 1. Introduction In today’s energy demanding life style, need for exploring and exploiting new sources of energy which are renewable as well as eco-friendly is a must. In rural areas of developing countries various cellulosic biomass (cattle dung, agricultural residues, etc.) are available in plenty which have a very good potential to cater to the energy demand, especially in the domestic...
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...[pic][pic] Fundamentals of Emergency Management Independent Study 230.a January 14, 2010 FEMA COURSE OVERVIEW Unit 1: Course Introduction Introduction How to Complete This Course Unit 1 Objectives Course Objectives Case Study: Tornado in Barneveld, Wisconsin Your Place in the Emergency Management System Case Study: Hazardous Chemical Release Activity: Where Do I Fit? Unit 2: Overview of the Principles of Emergency Management and the Integrated Emergency Management System Introduction and Unit Overview FEMA Mission and Purpose Response Authorities History Principles of Emergency Management Recent Changes to Emergency Planning Requirements Why an Integrated Emergency Management System? Emergency Management Concepts and Terms Partners in the Coordination Network Activity: Partners in the Coordination Network Emergency Management in Local Government Activity: Where Is Emergency Management in My Community? Unit 3: Incident Management Actions Introduction and Unit Overview Introduction to the Spectrum of Incident Management Actions Prevention Preparedness Response Activity: Response Operations Recovery Mitigation Unit 4: Roles of Key Participants Introduction and Unit Overview The Role of the Local Emergency Program Manager State Emergency Management Role How the Private Sector and Voluntary Organizations Assist Emergency Managers Federal Emergency Management Role The National Response Framework Activity:...
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