Personal Change Essay Example | Topics and Well Written Essays - 500 words

Personal Change - Essay Example no longer loved my grandmother; instead, it was the result of the fact that she no longer spent so much time watching me due to the fact that I grew up and no longer needed such a high level of care. The ending to the situation came about right after my grandmother had a stroke. It was at this point that she was no longer capable of taking care of herself and required nearly constant care by either a loved one or a professional caretaker. As the situation progressed, I reclused into a type of neutral zone where the feelings, thoughts, and childhood closeness I shared with my grandmother were but a distant memory; although a happy one. Due to the fact that she was just a shell of her former self during this time, it was impossible for me to rebuild the relationship we had once enjoyed during my youth. It was at this point that I made the fateful decision to withdraw myself from her and not spend the time that I would have been happy to spend with her had this occurred during my early youth. Sadly, the new beginning only came after my grandmother had passed away from a second stroke. This new beginning was of course something that I should have realized far sooner but due to my own selfish motives and lack of patience, had not come to grips with yet. Due to my grandmother’s passing, I instantly regretted the fact that I had not made a more concerted effort to be with her during her final years. Although I still loved her deeply, I realized that it was my own selfish nature that had kept us apart and caused me to miss out on the very last chance I would ever have to speak with and spend time with my grandmother. As the old saying goes, â€Å"you never appreciate something until you lose it†. In this way, this new beginning caused me to come to a full and complete appreciation for this as well as purposing within my own mind to not let another such situation occur without me doing all my best to spend the quality time with the loved one prior to the risk of

Communication Activity BYP8-5 Assignment Example | Topics and Well Written Essays - 250 words

Communication Activity BYP8-5 - Assignment Example Cash is considered the most liquid current asset. Cash is needed to pay off the short term and long term obligations of a company. Upon review of your internal control system to handle cash our firm found several deficiencies. The person that deposits the checks has properly endorsed checks that are ready for the deposit, but the person does not know the accuracy of his check deposit because he does not have a list of the checks. Adding a list of checks would provide a way to verify if the checks that are supposed to be deposited are there. The person that is handling this transaction is the wrong person. Currently your company is allowing the cashier and the account receivable clerk to handle this transaction. This is a risky move because since these employees are dealing with cash and receivable they could collude against the company and create a fraud scheme to steal money from the firm. Since they are handling all aspects of the cash dealing it would be easy for them to steal wit hout anyone noticing. To fix the problem these employees should no longer handle the check deposits. The weekly deposit routine can be improved by switching to a daily deposit routine. Regards, John May, Auditor Tel. (856-932-1412)

Third exam Assignment Example | Topics and Well Written Essays - 1000 words

Third exam - Assignment Example John 150.0 16,200.00 523.81 16,723.81 523.81 16,000.00 Romeo Co Stachurski 206.0 22,866.00 437.64 23,303.64 0.00 22,608.85 Total 2374.5 281,396.25 11,584.67 292,711.42 9,598.95 269,788.74 Table 1 Table 1 shows the clients of ABC Consulting, the employees who work with the respective clients, the hours that these clients were billed, the reimbursable expenses (costs billed) relating to each worker, the total billed to each client, and the costs and fees collected from the clients to September 2013. The total hours billed for the month was 2,374.5 hours and the total fees billed excluding reimbursable expenses was $281,396.25. ... total hours billed = 254,665.13 ? 2,374.5 $107.25 Table 2 The information in Table 2 indicates that the overall cost per billable hour of operations for the month of September 2013 was $107.25. Effective Billable Hourly Rate per Worker The effective billable hourly rate per worker is found by dividing the fees collected from each client by the hours billed to that particular client. The effective billable rate for each worker is shown in Table 3. Client Worker Hours Billed Fees Collected ($) Effective billable rate per hour ($) Alpha Co Acevedo 170.0 18,837.37 110.81 Bravo Co Barger 143.5 16,425.01 114.46 Charlie Co Ekundayo 120.0 14,250.00 118.75 Delta Co Fitzgerald 137.0 15,842.40 115.64 Echo Co Fyffe 85.5 12,825.00 150.00 Foxtrot Co Gilbert 112.5 12,150.00 108.00 Golf Co Harmon 98.0 10,780.00 110.00 Hotel Co Hefner 122.0 14,274.00 117.00 India Co Kirchner 150.0 16,560.00 110.40 Juliett Co Madorma 123.5 14,202.50 115.00 Kilo Co Miller 102.0 11,268.04 110.47 Lima Co Myers 122.5 13,4 13.75 109.50 Mike Co Pellek 89.5 12,000.00 134.08 November Co Preston 156.0 16,818.71 107.81 Oscar Co Shahbazi 139.0 15,354.20 110.46 Papa Co Smith 147.5 16,178.91 109.69 Quebec Co St. John 150.0 16,000.00 106.67 Romeo Co Stachurski 206.0 22,608.85 109.75 Table 3 The information in Table 3 indicates that a total of six workers – Gilbert, Myers, Preston, Smith, St. John Stachurski exceeded the $110 benchmark. They achieved effective billable rates of $108, $109.5, $107.81, $109.69, $106.67 and $109.7 per hour respectively, The effective billable rates per hour for September 2013 ranged between $106.67 and $150 and this information suggests that ABC Consulting recovered the company’s overall costs of $107.25 per billable hour on every job except Quebec Co which

Book review of Economic Sophisms, by Frdric Bastiat Essay

Book review of Economic Sophisms, by Frdric Bastiat - Essay Example In this book Economic Sophisms Bastiat tries to combat the problems of protectionism through many arguments. His famous satirical work known as the ‘Candle makers’ petition’, which is reproduced in many economic textbooks all over the world, is also included in this book. (Hart, 4-7; Hazlitt, 5) The collection consists of three parts. The first part contains the popular essays; the second is his sophisms, consisting of 35 articles on protectionism. The third part was written in a short period of time before his death and consists of the thought that society and the economy are in harmony and government intervention was unnecessary - ‘The world is not sufficiently aware of the influence that sophistry exerts over it.’(Bastiat, 93) The author’s thesis is that one should have the freedom to buy anything from anyplace as that is in one’s best economic interest. The most important argument present in the whole book is how a few men have been able to loot others by making them believe that they are getting looted for their own benefit. Many still lack the basic understanding of such economics and that kind of looting is prevalent even now. Since, the not so intelligent common man, might not be able to decipher the intricacies of an economic policy, the ones forming the rules are in a position to loot the poor off their wealth. Bastiat not only uses wit and satire but also uses the words of the policy makers to point out the fallacies to the general public (Spencer). The book consists of a number of styles of writing. Keeping in mind the general public as the reader Bastiat includes a number of different yet simple styles which they can understand. His book consisted of essays in conversational prose, written informally, and this is the dominant type. They have a very conversational tone and quotes from individuals having the opposite view have often been incorporated in these. This style reflects the fact that they might have been used in speeches before and contains reactions or exclamations from the writer (Hart, 8). The second type of essay format he uses is essays written in dialog form where Bastiat created characters to build up a conversation where ultimately the free market supporter would win the debate. The characters would often be in professions such as petitioning, economist, woodcutters, ironmasters and artisans (Hart, 9). Thirdly, he would write essays consisting of economic tales, which shows his love for literature. These economic tales point out important economic aspects to the layman in an easy manner, and included funny remarks. Important stories include ‘Reciprocity’, ‘Stupidville’ and ‘Childishtown’. These tales make the work of economics less boring and ignites the enthusiasm of the reader (Hart, 10). The fourth type of essays was fictional letter to government officials. These were similar to the economic tales and were considered funn y and satirical. These fake letters were written to many fake government officials such as Council of Ministers, various Cabinet Ministers and to the Chamber of Deputies, sometimes even the King, and contained requests for easy solutions of economic complexities. The writer uses a ‘reductio ad absurdum’ method to push his point usually taking up a topic used by his opponents. Sometimes ridiculous demands made by the opponents were used to show

Activity Based Costing Essay Example | Topics and Well Written Essays - 750 words

Activity Based Costing - Essay Example Currently at Stream International, there is no defined way of recruiting and appointing people. Personnel management and conductance of HR activities at Stream International do not follow a charted procedure. As given in the case data, 34 different people conduct HR activities. Due to this, some of the activities like payroll, training etc. get duplicated. For Stream International, costs of human resources hiring, training, development and even allocation of resources is getting duplicated. Jobs are getting redundant because too many people are hiring individuals without any consideration of specific requirements categorized by departmental needs, roles and skills demanded. Controlling and supervision is also getting haywire because employees are not under single leadership. Also, due to excessive hiring by a number of HR people, roles have become ambiguous. Thus, people have outnumbered actual job duties. If number of recruiters at Stream International is large and undefined, recruitment will not be efficient because views and opinions will bound to clash and appropriate candidate would be difficult to find who can fulfill wishes of all. As such, first of all, there has to be made a central recruitment team or division which carefully analyzes manpower requirements of divisions, skills demanded and then hires accordingly. Re-engineering the recruitment process has to be undertaken. While doing so, departmental (Leitner 2004:3) dependencies have to be taken into account. For example, if an employee can undertake two activities of two different divisions, there is no need to hire two separate individuals for both the activities. By identifying people requirements based on departments, salaries, bonuses, incentives, training and development and other expenses can be easily apportioned to the respective business so that costs and

Art Paper Essay Example for Free

Art Paper Essay The picture shows a tree almost completely bare of its leaves. Shot vertically from an upward perspective, it is set against a clear but dusky sky. The slender reddish-gray tree features a slight elbow-like stump near the base, suggesting an initial angled development before growing up straight. The main branches forks from around the tree, as the lesser and fine branches appear to swing around and entangle in the crown area. The bark of the tall trunk itself is rather smooth and the fine branches on top seem dainty and struggling for new foliage. Beneath, the stump and the visible area below it appear hazy, as these spots obviously form closest to the camera lens that took the photograph. The picture juxtaposes the shadowed underside of the tree branches against a dim bluish sky. Bibliography Perspective_Tree.jpg (Picture). Index of /~jpadley/Images/Mindy_Sarah. Gonzaga University. 2006. Retrieved 1 Dec.1. http://barney.gonzaga.edu/~jpadley/Images/Mindy_Sarah/ Perspective_Tree.jpg.

Analysis of Chinas Healthcare Systems

Analysis of Chinas Healthcare Systems China went through a drastic change in 1978 from communism to a better economic change by Deng Xiaoping. He ushered china into new era. Even though he made huge reforms economically, China was lacking any significant reforms in medical systems. China prior to 1978 had a centralized medical system. Now its split between private and public services. Chinas public healthcare is inconsistent. The developed and established cities have easy and direct access to hospitals and lot of advanced medical services but the rural areas and towns dont have even basic medical needs. The quality in some health care facilities is up to Western standards even though their methods are different. (Gao,chen,4). Health care system is divided into government and private sector. Government provided majority of healthcare infrastructure and private sector provided majority of health funding. China urban health care system implemented new Basic Medical Insurance system (BIS) for urban employees, co-funded by employer and employee. Also, launched pilot projects to cover urban residents even outside workforce. Rural Health care system was also started consists of new co-operative medical health insurance system co-funded by government and rural population. By the end of 2007, NCMS covered 86% or rural population and is target to cover 100% by 2010. China is one of the fastest ageing countries and has more people aged 65 years. Chinas health care system during 1948-1978. Centrally Planned. Health care for all. Reimbursement system. Urban Health Insurance Plans GIS and LIS. Rural Cooperative Medical Scheme (CMS). Face of healthcare was barefoot doctor. No private clinics/hospitals. Another reform between 1978- 2000, decentralization Healthcare responsibility shifted to local bodies. Collapse of traditional healthcare system. Out-of-pocket expenditure increased drastically.   Permission granted for profit hospitals and clinics. Between 2000 -2005, merger of GIS and LIS into Basic Urban Employee Health Insurance plan à ¢Ã¢â€š ¬Ã‚ ¢Rural co-operative medical scheme launched. Commercial insurers allowed to enter market. And in 2005-2012, healthcare for all. The new health care reforms focused on expanding health insurance coverage and improve healthcare system. The reforms also focused improving the quality in delivery of health services. Chinas elderly population is around 200 million and is increasing but their health-care and facilities are decreasing. Due to lack of health-care 3/4th of their elderly population is suffering from non-communicable diseases. Their health care system is unfair and is not changed according to the meeting needs of new age. Only a small percentage of population is covered by proper health-care. The elderly population has only few nursing homes and rehabilitation services. (Hamed,3) Moreover, the elderly population have less knowledge about safeties and precautions. Health-care education and promotion of safety guidelines are necessary. Many diseases can be avoided with by properly educating and spreading the safety principles. Public health care funding decreased over the years and at the same time house hold expenditure raised. China tried to change and improve their health-care system over the years through fee for service plan to reimbursement affects even then the health-care system is under stress. Increasing in the number of aging population and decrease in younger generations will cripple the country in the future. Moreover, the ageing population is a burden on the economy. (Wang, Chen,1). Government Initiatives to Meet Elderly Society Challenge. Implementation of various chronic-disease prevention programs at national level. Local government agencies training laid-off workers in long-term care. New reforms enabled for special geriatric medical training at undergraduate level. The number of geriatric units also are increased. Government and private organization efforts has increased elderly home and gave raise to many new nursing homes. Community based elderly care services were also started in many urban areas. Government has understood the health issues and started to allocate more funds towards imp roving elderly care. Chinas government health expenditure spending is very low according to international standards per capita expenditure is also low. Between 1987-2007, China has increased its efforts in improving health status of its population. Chronic diseases, non-communicable diseases accounted for 80% deaths. People of china had a high exposure rate to risk factors. Since 2003, many safety precautions and awareness campaigns are lead to protect people from infectious diseases. Health organizations also have focused eradicating water borne illness. Later huge investments were carried out to stop water borne pollution. A new national environmental performance information disclosure program has also been started to improve health care. Chinas population relatively young by international standards à ¢Ã¢â€š ¬Ã‚ ¢However, rapid aging will soon begin in China. Chinas one child policy and aging population are creating huge economic and social challenges for society from growing and developing. These are some of the issues that are causing stress on Chinas health care system. References 1) Gao, Chen, Xu, Fei, and Liu, Gordon G. Payment Reform and Changes in Health Care in China. Social Science Medicine 111 (2014): 10. Web. 2)  Hamed, Abdula. The Problems of Chinas Health Care System Reasons for This Development and Improvement Suggestions. Hamburg: Diplomica Verlag, 2010. Web. 3) Wang, and Chen. Population Ageing Challenges Health Care in China.The Lancet 383.9920 (2014): 870. Web. 4)  The Lancet. Ageing in China: A Ticking Bomb. The Lancet 388.10056 (2016): 2058. Web.