...TULSA MEMORIAL HOSPITAL Break-Even Analysis 1. Using the historical data as a guide, construct a pro forma (forecasted) profit and loss statement for the clinic's average month for all of 2014 assuming the status quo. With no change in volume (utilization), is the clinic projected to make a profit? -No, the clinic is projected to experience a loss. Pro Forma Average Month: | | | | | | | | Number of visits | | 1,350 | | | | | Net revenue | | $54,888 | | | | | Salaries and wages | | $13,542 | Physicians fees | | 18,000 | Malpractice insurance | | 3,215 | Travel and education | | 602 | General insurance | | 843 | Subscriptions | | 0 | Electricity | | | 1,077 | Water | | | 139 | Equipment rental | | 105 | Building lease | | 12,500 | Other operating expenses | 8,038 | Total operating expenses | $58,059 | | | | | Net profit (loss) | | ($3,171) | | | | | Gross margin (%) | | -5.8% | 2. Now consider the clinic's situation without the new marketing program. How many additional daily visits must be generated to break even? Construct a breakeven graph that can be included in your report. The clinic must generate 20 additional daily visits to break even. 3. Repeat the Question 2 analysis, but now assume that the new marketing program is implemented. The clinic must generate 28 additional daily visits to break even 4. Now focus solely...
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...Tulsa Memorial Hospital Break-Even analysis Introduction: Tulsa Memorial Hospital (TMH), an acute care hospital with 300 beds and 160 staff physicians, is one of 75 hospitals owned and operated by Health Services of America, a for-profit, publicly owned company. Although there are nine other acute care hospitals serving the same general population, TMH historically has been highly profitable because of its well-appointed facilities, fine medical staff, and reputation for quality care. In addition to inpatient services, TMH operates an emergency department within the hospital complex, no appointment necessary, and charge between $ 60 and $ 200 per procedure. Originally, (10 years ago) there were 15 acute care in the city, but none of them were making money. Now, only 11 are left, one of them located about two miles from the hospital. Current TMH operational situation: The center is handling a patient load of 45 visits a day, though it has the physical capacity to handle up to 85 visits a day and facing continues profit loss since 2013. CEO Financial concern: Brandon Harley, TMH chief executive officer, expressed his concern about the financial situation and proposed 3 outcomes for the center: 1) It could be closed; this will result in loss $ 37,500 lease cancellation penalty as per contract 2) It could continue to operate as its; with 45 patients per day and loss of $ 3,173 3) It could continue to operate, accompanied by the expanded marketing effort; with...
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...MEMO Evaluation of the Urgent and its financial feasibility has been conducted to determine if Tulsa Memorial Hospital should continue to maintain and operate this division of our business. The Urgent Care is currently seeing an average of 1230 visits per month creating $47,000 in net revenue. A breakeven analysis shows that the center should see 1460 visits per month at its current staff and cost (see appendix). In order for the center to break even, they would need to see an additional 230 patients per month or 8 patient per day. I have approached our marketing department to identify what financial impact would have if we launched a program to drive business directly to the Urgent Care. Here are some of the numbers before we consider this approach: * $7000/month= for marketing program * $7000/30days=$233.33/day needed to run the program * $38.25= the approximate amount each patient is charged * $5.00=variable cost per patient * The urgent care would need to see an additional 7 patients/day simply to pay for the marketing program. Although 7 patients per day does not sound like much, a majority of the loss would be from the additional staffing. The addition of 1 patient could cost $663. ($465 additional staffing+$233 marketing 1 day-$35 revenue from the patient.) According to my calculations, in order for the marketing plan to be successful, the clinic would need to see an additional 30 patients per day. It would give the clinic a $275 profit...
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...Case Study #2 Tulsa Memorial Hospital CPT Hoffman and MAJ Ochoa 1. Using the historical data as a guide, construct a pro forma (forecasted) profit and loss statement for the clinic’s average month for all of 2014 assuming the status quo. With no change in volume (utilization), is the clinic projected to make a profit? The below pro forma profit and loss statement states that the clinic is currently operating at a loss of $3,173 per month, considering that subtraction of fixed and variable costs. The contribution margin per month totals $48,138 or divided out equals to $35.67 per visit. The hospital is not sustaining itself at this point or even paying for its fixed costs. Pro Forma Average Month: | | | | | | | | Number of visits | | 1,350 | | | | | Net revenue | | | $54,888 | | | | | Salaries and wages | | $13,542 | Physicians fees | | 18,000 | Malpractice insurance | | 3,215 | Travel and education | | 602 | General insurance | | 843 | Subscriptions | | 0 | Electricity | | | 1,077 | Water | | | 139 | Equipment rental | | 105 | Building lease | | 12,500 | Other operating expenses | | 8,038 | Total operating expenses | | $58,061 | | | | | Net profit (loss) | | ($3,173) | | | | | Gross margin (%) | | -5.8% | Total Revenue | | $ 54,888.00 | Total variable costs (1350*5) | $ 6,750.00 | Total CM | | | $...
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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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...Resources for Teaching Prepared by Lynette Ledoux Copyright © 2007 by Bedford/St. Martin’s All rights reserved. Manufactured in the United States of America. 2 1 f e 0 9 d c 8 7 b a For information, write: Bedford/St. Martin’s, 75 Arlington Street, Boston, MA 02116 (617-399-4000) ISBN-10: 0–312–44705–1 ISBN-13: 978–0–312–44705–2 Instructors who have adopted Rereading America, Seventh Edition, as a textbook for a course are authorized to duplicate portions of this manual for their students. Preface This isn’t really a teacher’s manual, not, at least, in the sense of a catechism of questions and correct answers and interpretations. Because the questions provided after each selection in Rereading America are meant to stimulate dialogue and debate — to generate rather than terminate discourse — they rarely lend themselves to a single appropriate response. So, while we’ll try to clarify what we had in mind when framing a few of the knottier questions, we won’t be offering you a list of “right” answers. Instead, regard this manual as your personal support group. Since the publication of the first edition, we’ve had the chance to learn from the experiences of hundreds of instructors nationwide, and we’d like to use this manual as a forum where we can share some of their concerns, suggestions, experiments, and hints. We’ll begin with a roundtable on issues you’ll probably want to address before you meet your class. In the first section of this manual, we’ll discuss approaches to...
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...fundamentals of cost accounting fourth edition William N. Lanen Shannon W. anderson Michael W. Maher ® accounting The integrated solutions for Lanen/Anderson/Maher’s Fundamentals of Cost Accounting, 4e have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its clear and engaging style, the Lanen solution employs the use of real-world scenarios, LearnSmart, and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. Our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. Finally, McGraw-Hill’s adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts and come to class more prepared. LearnSmart with Lanen is an introductory managerial accounting review, providing students with a refresher on these topics for their cost accounting course. PROVEN EFFECTIVE Get Connected. FEATURES Intelligent Response Technology Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger...
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...The DO s Dr. Andrew Taylor Still, 1828 –1917 THE DOS OSTEOPATHIC MEDICINE IN AMERICA Second Edition NORMAN GEVITZ The Johns Hopkins University Press Baltimore & London © 1982, 2004 The Johns Hopkins University Press All rights reserved. Published 2004 Printed in the United States of America on acid-free paper 246897531 The Johns Hopkins University Press 2715 North Charles Street Baltimore, Maryland 21218-4363 www.press.jhu.edu Library of Congress Cataloging-in-Publication Data Gevitz, Norman. The DOs : osteopathic medicine in America / Norman Gevitz.–2nd ed. p. ; cm. Rev ed. of: The D.O.’s. c1982 Includes bibliographical references and index. ISBN 0-8018-7833-0 (alk. paper) — ISBN 0-8018-7834-9 (pbk. : alk. paper) 1. Osteopathic medicine—United States—History. [DNLM: 1. Osteopathic Medicine—history—United States. WB 940 G396d 2004] I. Gevitz, Norman. D.O.’s. II. Title. RZ325.U6G48 2004 615.5′33′0973—dc21 2003012874 A catalog record for this book is available from the British Library. Frontispiece courtesy of the Still National Osteopathic Museum, Kirksville, Missouri. For Kathryn Gevitz This page intentionally left blank CONTENTS Preface & Acknowledgments ix Chapter 1 Andrew Taylor Still THE MISSOURI MECCA IN THE FIELD 39 1 22 Chapter 2 Chapter 3 Chapter 4 STRUCTURE & FUNCTION EXPANDING THE SCOPE 54 69 85 Chapter 5 Chapter 6 THE PUSH FOR HIGHER STANDARDS A QUESTION OF IDENTITY The California Merger 101 115...
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...Business Plans Handbook Business Plans A COMPILATION OF BUSINESS PLANS DEVELOPED BY INDIVIDUALS NORTH THROUGHOUT AMERICA Handbook VOLUME 16 Lynn M. Pearce, Project Editor Business Plans Handbook, Volume 16 Project Editor: Lynn M. Pearce Product Manager: Jenai Drouillard Product Design: Jennifer Wahi Composition and Electronic Prepress: Evi Seoud Manufacturing: Rita Wimberley Editorial: Erin Braun ª 2010 Gale, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. This publication is a creative work fully protected by all applicable copyright laws, as well as by misappropriation, trade secret, unfair competition, and other applicable laws. The authors and editors of this work have added value to the underlying factual material herein through one or more of the following: unique and original selection, coordination, expression, arrangement, and classification of the information. For product information and technology assistance, contact us at Gale Customer Support, 1-800-877-4253. For permission to use material...
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...Dale Carnegie 2 Contents Sixteen Ways in Which This Book Will Help You Preface - How This Book Was Written-and Why Part One - Fundamental Facts You Should Know About Worry 1 - Live in "Day-tight Compartments" 2 - A Magic Formula for Solving Worry Situations 3 - What Worry May Do to You Part Two - Basic Techniques In Analysing Worry 4 - How to Analyse and Solve Worry Problems 5 - How to Eliminate Fifty Per Cent of Your Business Worries Nine Suggestions on How to Get the Most Out of This Book Part Three - How To Break The Worry Habit Before It Breaks You 6 - How to Crowd Worry out of Your Mind 7 - Don't Let the Beetles Get You Down 8 - A Law That Will Outlaw Many of Your Worries 9 - Co-operate with the Inevitable 10 - Put a "Stop-Loss" Order on Your Worries 11 - Don't Try to Saw Sawdust Part Four - Seven Ways To Cultivate A Mental Attitude That Will Bring You Peace And Happiness 12 - Eight Words that Can Transform Your Life 13 - The High, Cost of Getting Even 14 - If You Do This, You Will Never Worry About Ingratitude 15 - Would You Take a Million Dollars for What You Have? 16 - Find Yourself and Be Yourself: Remember There Is No One Else on Earth Like You 17 - If You Have a Lemon, Make a Lemonade 18 - How to Cure Melancholy in Fourteen Days Part Five - The Golden Rule For Conquering Worry 19 - How My Mother and Father Conquered Worry Part Six - How To Keep From Worrying About Criticism 20 - Remember That No One Ever Kicks a Dead Dog 21 - Do This-and Criticism Can't Hurt You...
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...Bloodlines of Illuminati by: Fritz Springmeier, 1995 Introduction: I am pleased & honored to present this book to those in the world who love the truth. This is a book for lovers of the Truth. This is a book for those who are already familiar with my past writings. An Illuminati Grand Master once said that the world is a stage and we are all actors. Of course this was not an original thought, but it certainly is a way of describing the Illuminati view of how the world works. The people of the world are an audience to which the Illuminati entertain with propaganda. Just one of the thousands of recent examples of this type of acting done for the public was President Bill Clinton’s 1995 State of the Union address. The speech was designed to push all of the warm fuzzy buttons of his listening audience that he could. All the green lights for acceptance were systematically pushed by the President’s speech with the help of a controlled congressional audience. The truth on the other hand doesn’t always tickle the ear and warm the ego of its listeners. The light of truth in this book will be too bright for some people who will want to return to the safe comfort of their darkness. I am not a conspiracy theorist. I deal with real facts, not theory. Some of the people I write about, I have met. Some of the people I expose are alive and very dangerous. The darkness has never liked the light. Yet, many of the secrets of the Illuminati are locked up tightly simply because secrecy is a way...
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...CONTENTS: CASE STUDIES CASE STUDY 1 Midsouth Chamber of Commerce (A): The Role of the Operating Manager in Information Systems CASE STUDY I-1 IMT Custom Machine Company, Inc.: Selection of an Information Technology Platform CASE STUDY I-2 VoIP2.biz, Inc.: Deciding on the Next Steps for a VoIP Supplier CASE STUDY I-3 The VoIP Adoption at Butler University CASE STUDY I-4 Supporting Mobile Health Clinics: The Children’s Health Fund of New York City CASE STUDY I-5 Data Governance at InsuraCorp CASE STUDY I-6 H.H. Gregg’s Appliances, Inc.: Deciding on a New Information Technology Platform CASE STUDY I-7 Midsouth Chamber of Commerce (B): Cleaning Up an Information Systems Debacle CASE STUDY II-1 Vendor-Managed Inventory at NIBCO CASE STUDY II-2 Real-Time Business Intelligence at Continental Airlines CASE STUDY II-3 Norfolk Southern Railway: The Business Intelligence Journey CASE STUDY II-4 Mining Data to Increase State Tax Revenues in California CASE STUDY II-5 The Cliptomania™ Web Store: An E-Tailing Start-up Survival Story CASE STUDY II-6 Rock Island Chocolate Company, Inc.: Building a Social Networking Strategy CASE STUDY III-1 Managing a Systems Development Project at Consumer and Industrial Products, Inc. CASE STUDY III-2 A Make-or-Buy Decision at Baxter Manufacturing Company CASE STUDY III-3 ERP Purchase Decision at Benton Manufacturing Company, Inc. CASE STUDY III-4 ...
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...VIEW Strategic Human Resource Management Taken from: Strategic Human Resource Management, Second Edition by Charles R. Greer Copyright © 2001, 1995 by Prentice-Hall, Inc. A Pearson Education Company Upper Saddle River, New Jersey 07458 Compilation Copyright © 2003 by Pearson Custom Publishing All rights reserved. This copyright covers material written expressly for this volume by the editor/s as well as the compilation itself. It does not cover the individual selections herein that first appeared elsewhere. ii Permission to reprint these has been obtained by Pearson Custom Publishing for this edition only. Further reproduction by any means, electronic or mechanical, including photocopying and recording, or by any information storage or retrieval system, must be arranged with the individual copyright holders noted. This special edition published in cooperation with Pearson Custom Publishing. Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 Please visit our web site at www.pearsoncustom.com ISBN 0–536–72690–6 BA 996748 PEARSON CUSTOM PUBLISHING 75 Arlington Street, Suite 300 Boston, MA 02116 A Pearson Education Company iii iv Table of Contents SECTION ONE ................................................................. 1 An Investment Perspective and Human Resources .... 2 HUMAN RESOURCE INVESTMENT CONSIDERATIONS ...6 INVESTMENTS IN TRAINING AND DEVELOPMENT ..... 14 INVESTMENT PRACTICES FOR IMPROVED RETENTION ..................
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...ANNUAL REPORT 2013-14 GROWTH IS Growth is Energy l Growth is Value Growth is Happiness l Growth is Life... Growth is Energy Growth is Value Growth is Happiness Growth is Life... Late Shri Dhirubhai Ambani Founder Chairman G rowth, in all its facets, has been a distinguishing factor at Reliance, ever since our inception. Our philosophy envisions growth as a universal concept, that represents multiple possibilities and touches all aspects of life. This explains why we have put in motion some of the most ambitious plans, aligned to the needs of India as it develops into a world-force. The continuing expansion of our key business verticals places us at a vantage point with reference to the aspirations of India. We have taken strategic decisions in key areas that will drive our growth and also create better outcomes for our youthful nation. Strategy at Reliance is about making prudent choices, balancing risks and return, building competitive advantages and envisioning the future through the power of innovation. Innovation has always been a cornerstone of our operations. It has enabled us to make significant technology-driven breakthroughs that add value to existing businesses, and create new ones. We are partnering with leading global institutions renowned for excellence to strengthen our experience and expertise. From the manufacturing landscape to high-growth consumer service sectors, Reliance is making progress possible each day. We are helping the country...
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...[pic] The Firm John Grisham [pic] • Chapter 1 • Chapter 2 • Chapter 3 • Chapter 4 • Chapter 5 • Chapter 6 • Chapter 7 • Chapter 8 • Chapter 9 • Chapter 10 • Chapter 11 • Chapter 12 • Chapter 13 • Chapter 14 • Chapter 15 • Chapter 16 • Chapter 17 • Chapter 18 • Chapter 19 • Chapter 20 • Chapter 21 • Chapter 22 • Chapter 23 • Chapter 24 • Chapter 25 • Chapter 26 • Chapter 27 • Chapter 28 • Chapter 29 • Chapter 30 • Chapter 31 • Chapter 32 • Chapter 33 • Chapter 34 • Chapter 35 • Chapter 36 • Chapter 37 • Chapter 38 • Chapter 39 • Chapter 40 • Chapter 41 • About the Arthor The Firm by John Grisham Chapter 1 The senior partner studied the resume for the hundredth time and again found nothing he disliked about Mitchell Y. McDeere, at least not on paper. He had the brains, the ambition, the good looks. And he was hungry; with his background, he had to be. He was married, and that was mandatory. The Firm had never hired an unmarried lawyer, and it frowned heavily on divorce, as well as womanizing and drinking. Drug testing was in the contract. He had a degree in accounting, passed the CPA exam the first time he took it and wanted to be a tax lawyer, which of course was a requirement with a tax firm. He was white, and The Firm had never hired a black. They...
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