ShantanuT01/DACTYL-Pretraining huggingface dataset:
Introduction Creating a budget is a prudent way of managing and accounting for finances. Hospitals control large amounts of money. To maintain accountability, budgeting is vital since it ensures financial sustainability. This paper seeks to analyze the Alberta Health Services hospital to determine its budget variances and find out whether its budget variances are positive or negative. Budget Actual Variance Analysis This is an Actual Variance Analysis of the budgetary report prepared by Alberta Health Services. There are two types of budget variances, favorable and unfavorable variances. When the actual revenue surpasses the budget, the condition is considered favorable (Eagle, 2011). This analysis will be based on the budgetary report of five financial years. AHS received a boost funding from the government. This boost was an increment of about 6% for that particular fiscal year (Eagle, 2011). This was part of a five-year commitment of the government. In the following two years, the hospital continued to receive a 4.5% increment in financial support for two successive years (Eagle, 2011). The financial boost has greatly enabled the hospital to plan for its long-term goals and at the same time to have budgetary control. However, the hospital has been recording a 10-11% increase in spending in every financial year (Eagle, 2011). With such an increment, the hospital needed to be careful with its spending even with the financial boost granted by the government. The hospital had to take deliberate actions to enhance maintenance and accountability to have a sustainable financial baseline. It is however important to acknowledge the fact that the volume of services increases spending (Eagle, 2011). Other aspects that influence the rise of spending include changes in technology, contract rates, and inflammatory pressure (Eagle, 2011). The hospital has reduced its cost from an average of 10% to 6% and this is envisaged to continue in a downward trend. This has been achieved through the company’s strategy of saving and avoiding costs (Eagle, 2011). The hospital has always focused its energy to improve its financial sustainability. Unlike most hospitals, AHS is committed to living within its means by avoiding unnecessary spending and cost as mentioned earlier. The following is a spend analysis of the hospital in the financial year 2009 to 2014 (Eagle, 2011).   * Expense 1- 10,300,000 10,000,000 -300,000 positive variance   * Expense 2 – 10,500,000 12,000,000 -1,500,000 positive variance   * Expense 3- 14,000,000 10,800,000 -3,200,000 positive variance   * Expense 4- 14,500,000 12,000,000 -2,500,000 positive variance   * Expense 5- 16,200,000 12,200,000 -4,000,000 positive variance These variances are positive since the actual spending is less than the amount of budget allocation. Benchmarking techniques in addressing budget variances Budget management is a vital process in any organization. Lack of effective budgetary procedures can lead to negative budgetary variances, which is an undesirable consequence. To avoid this, AHS has to implement several
Description of the Case Than main characters of Space Cowboys are four ex-pilots William Hawkins, Frank Corvin, Tank Sullivan, and Jerry O’Neill. Each of them faces limitations related to their age and impacting their body functions as well as imposing activity limitations. Activity limitations are particularly important when combined with the contextual factors: due to an unforeseen situation, the four characters have to complete a space mission and are undergoing astronaut training. However, Hawkins and Corvin have problems with experiencing acceleration involved in a space flight, and O’Neill is barely able to jog two miles while also having problems with the quality of vision. None of the characters has any digits, limbs, organs, or other integral body parts missing, and neither of them suffers any bodily disfigurements, thus meaning there are no impairments involved in their respective conditions. In the course of the plot, Frank is discovered to have late-stage pancreatic cancer, but it is specifically stressed that it does not affect his flight readiness and body functioning at the moment. Two characters demonstrate no social participation restrictions either – on the contrary, Sullivan is a Methodist preacher who interacts with his laymen in different ways, and O’Neill. However, Corvin lives with no one more than his wife and is openly hostile to visitors, and Hawkins pilots a private plane on a remote airfield, possibly suggesting voluntary reclusiveness. Overview of the Movie Theories Covered in the Movie The movie addresses the two most prevalent varieties of the theories of aging simultaneously, and the first one among these is the representation of aging as a genetically predefined process. The essence of this theory is that aging is coded in the genome, whether explicitly or implicitly, and progresses at a similar rate across the species without significant individual variations (Sergiev, Dontsove, and Berezkin, 2015). The movie hints at this theory at one point: when the characters undergo a medical examination, Hawkins recognizes one of the doctors as the daughter of his former colleague. Upon inquiring about his health, Hawkins learns that he had died several years ago and then sarcastically asks Corvin whether he noticed how everybody seems to be dead lately. The implication of the joke is obvious: be referring to the deaths of their colleagues, Hawkins suggests that he and his teammates likely do not have much left to live either. By doing so, he assumes that aging is genetically programmed, thus supporting the first group of the theories of aging. The second variety is also present in the movie and maintains that aging is cause
The Definition of Risk-Based Auditing (RBA) and Its Importance Internal auditing has several important functions, one of them being the ensuring of appropriate governance, control, and risk management. Risk-based auditing (RBA), as one of the types of the internal auditing process, involves the thorough analysis and management of threats that can undermine the organization’s successful work. RBA is becoming more and more popular with auditing companies (Chou, 2015). Faser defines RBA as “designed to be used throughout the audit to efficiently and effectively focus the nature, timing, and extent of audit procedures to those areas that have the most potential for causing material misstatement(s) in the financial report” (as cited in Chou, 2015, p. 140). RBA eliminates the possibility of threats that may occur in operations performed by the company. One of the spheres on which RBA has a particularly positive effect is the internal control systems implementation. According to Nyarombe, Musau, Kavai, and Kipyegon (2015), RBA has the potential to enhance the financial statement reporting process and assurance. RBA concentrates both on recorded and unrecorded problematic issues, so it aims to identify business risks and taking control of them. The time needed for RBA depends on the level of the risk area (Nyarombe et al., 2015). The higher the risk level, the more substantial control is needed. Except for the establishment of the risk level, RBA allows assessing and adding value to the process of financial reporting. To be able to perform these functions, the auditor should have the advanced vision of the customer’s business and activities (Nyarombe et al., 2015). The required knowledge can be obtained through the company’s approaches to managing, operating their business, and arranging the internal and external environments. With the help of the gathered data, the auditor can create a program consisting of the most efficient and productive combinations of responses to critical situations. Internal auditing is a valuable method of measuring the effectiveness of the internal control of the company. To prepare such a report, the manager needs to assess the control’s design and effectiveness. As Johnstone, Gramling, and Rittenbe
Making determinations based on an impartial perspective lies and is the very foundation of the American judicial system. After living under the rule of King George the III, in which justice was at the whim of a monarch, the Founding Fathers embedded in our constitution the notions of “due process” and an “impartial jury.” The intended ramifications of these and other doctrines were to make sure that those in a public position of upholding justice were agents of the public good. However, when those individuals’ agency is compromised by political pressure, then the system of impartial justice is undermined and a valuable check and balance is lost. In order to preserve justice and important checks and balances, the public must ensure that criminal prosecutors do not have partisan agendas. To accomplish this, reform may be needed, such as decentralizing authority at the Department of Justice and eliminating elections as a mechanism for choosing prosecutors. The most recent controversy over this issue erupted over the supposed impropriety which occurred at the Justice Department in 2006. Allegedly, eight federal prosecutors were relieved of duty after refusing to initiate politically driven prosecution. The prosecutors claimed that they received “improper telephone calls from GOP lawmakers or their aides, and have alleged threats of retaliation by a Justice Department official” when they failed to take these actions (Eggen 2007). Although the Justice Department claimed it was based on performance issues, the current evidence suggests that they were released for not following marching orders. Furthermore, the political influence extended into hiring practices as well. According to a recent report, “Justice Department officials over the last six years illegally used ‘political or ideological’ factors to hire new lawyers into an elite recruitment program, tapping law school graduates with conservative credentials over those with liberal-sounding resumes” (Lichtblau 2008). In other words, the candidates were not selected entirely on merit, but also in reference to having the “proper” political affiliation. This example provides the consequences of the politicization of the judiciary branch. In a democratic system, those who are politically appointed or elected are placed in a difficult limbo between public sentiment and the law. The essence of a democracy is that the majority gets to decide what the laws are, albeit indirectly through representation. This makes laws inherently political (Estrich 1998, 1). However, those attempting to enforce the law are supposed to do so in a non-political manner. Therefore, prosecutors who are elected or appointed are products of the political process trying to uphold the results of the political process in a non-political way ( ibid ). This seemingly impossible scenario forces the question to be asked: can anyone in that position be expected to make decisions without reference to politics? Indeed, the proposition that a political creature could entirely divest themselves from political pressure seems like a contradiction of terms. Therefore, the solution would seem to be removin
Introduction The increased applicability of the suggested problem-solving method comes from its universal character ( Five-step problem solving approach n.d.a). Crosbys five-step process presupposes the existence of similar stages needed to analyse any problem and find the most appropriate solution. Additionally, it introduces peculiar schemes for a person to remember the algorithm and use it in different situations ( Five-step problem solving approach n.d.b). For this reason, the whole problem-solving process could be easily visualized by every individual who faces a challenge. The simplicity of the suggested approach and its understandable character along with the clear logic contribute to the enhanced results and the high applicability of the proposed pattern. Advantages of the Suggested Method The offered problem-solving approach has several advantages that precondition its usage in adverse situations. First of all, it remains one of the most straightforward and understandable methods that are applied to elaborate an efficient solution to the existing problem. Moreover, the Crosbys approach demonstrates the clear logic of the problem-solving process as it emphasizes the necessity of the comprehensive investigation of the issue and the main processes that contribute to a particular result (Watanabe 2009). Additionally, the advantageous character of the suggested method is preconditioned by the existence of the unified algorithm that is applicable to all situations. Furthermore, the use of Crosby approach does not demand any additional skills from an individual as it rests on basic analytical skills which every person possesses. Disadvantages of the Suggested Method However, there are also several disadvantages that come from the nature of the method and its focus on the broad audience. The lack of additional skills among individuals who use the Crosbys approach results in the impossibility of its application to cases characterized by the increased sophistication of the problematic issue (Lehoczky & Rusczyk 2006). Moreover, the character of the suggested solutions could also be too generalized because of the lack of in-depth analysis. Usually, numerous factors impact a certain situation and promote its further evolution. Their consideration is crucial for the improved outcomes. However, in case the Crosbys five method is used by an ordinary individual, the lack of his/her competence might deteriorate the final result (Lewis n.d).
Introduction In contemporary society, media plays an important role in the formation of social norms and pervasive cultures that have been criticized for misrepresenting reality. Various forms of media that include radio, television, film, magazines, newspapers, and advertisements play an important role in shaping the public’s perception and understanding of gender and gender roles. The manner in which men and women, as well as the roles they play in society, are presented in the media highly influence the public’s perception because of the focus on aspects such as marginalization, stereotyping, and bias (Gauntlett, 2002). The most common topics explored by various media platforms that shape the gender and gender role discourse include relationships, sex and sexuality, transformation and empowerment, beauty, health and fitness, careers, and fashion. Of the two genders, women are the most misrepresented and stereotyped. Themes Society’s perception and understanding of gender and gender roles are primarily shaped and influenced by media. The role played by the media in influencing the societal perception of gender is augmented by the fact that technology is a vital aspect of life in contemporary society. For example, people use different forms of media on a daily basis, and as a result, subject themselves to different sources of biased influence that occur at both the conscious and subconscious levels (Gauntlett, 2002). The media presents biased images of men and women that promote unrealistic, limiting, and stereotypical perceptions that have been used to determine the roles that each gender plays in society. Three most critical themes that are worth exploring include underrepresentation of women, stereotypical representation of men and women, and flawed depiction of relationships. Stereotypical representation of men and women One of the most insidious roles played by the media is the creation of stereotypes through biased and erroneous representation of men and women. In media platforms such as television, films, and magazines, men are presented as strong, aggressive, domineering, intelligent, and independent (Gauntlett, 2002). In contrast, women are presented as weak, dependent, submissive, less intelligent, caring, and emotional (Gill, 2007). In movies and television shows, men are depicted as confident, go-getters, powerful, competent, assertive, and worthy of respect. This representation has been taken by society to mean that men are supposed to take leadership positions because of their exceptional qualities that women lack. This bias toward masculinity has led to an erroneous creation of gender roles that have relegated women to low positions in society (Lindsey, 2015). For example, women are considered fit for positions that do not require aggressiveness. In that regard, careers such as politics, engineering, medicine are deemed most appropriate for men (Gill, 2007). Women are deemed fit for careers in fields such as psychology, education, and arts. This misrepresentation of women as weak, emotional, and sensitive is evident from the low number of women in the fields of politics, management, and engineering. Pol
Introduction Evidence-based practice (EBP) is firmly established as an essential component of nursing practice. Despite being present in some form in all nursing roles, its presence is arguably more prominent in professional nursing settings (RN). The RN’s responsibilities include planning patients’ care, analyzing their medical history, and administering medications (Ericksen, 2015). In addition, several managerial tasks and the duty of communicating with clinicians increase the scope of responsibilities. Most of these tasks directly determine patient outcomes depending on the quality of the made decisions. While it would be an understatement to say that practical nurses do not rely on evidence-based practices, in most cases, the outcomes of the patients are only indirectly dependent on EBP, which is the most obvious differentiation between PN and RN. Methods of Communication Two of the most evident methods of communication used in nursing practice are verbal and written communication. The former is used for everyday interaction with the patients, thus fulfilling their basic needs and providing counseling, education, and support necessary for improving long-term results. In both instances, the clarity and accessibility of the presented information determine the quality of care received by the patient. The written communication is responsible for providing clear instructions on treatment and healthy behaviors, thus facilitating the safety and trust of the patients. Therefore, non-native-English-speaking healthcare providers are obliged to provide oral and written translations of important documents, offer competent interpreter services, and notify the stakeholders of their right to use the services (VonBriesen, n.d.). Challenges of Delivering Primary Health Care An environment designed for emergency medicine poses two major challenges to delivering primary health care. First, it does not offer any feasible means of continuity of care, such as access to a detailed medical history or a scheduled follow-up visit, which leads to frequent admissions for avoidable conditions. Second, the inadequately long wait times often lead to complications caused by the escalation of initially simple conditions such as high blood pressure (Leydon, 2012). The dilemma of Providing Care to Vulnerable Populations One of the challenges of patient-centered care is the disruption of balance in addressing the needs of patients with different needs. While it may seem logical to allocate more time to patients with more pressing needs and demanding conditions, it contributes to the mistreatment of populations with less apparent health risks. This eventually creates a situation where the latter have greater chances of developing adverse health conditions. Unfortunately, I cannot think of any meaningful solution to the problem aside from introducing additional regulations that ensure adequate time for both groups, although I acknowledge that such an approach may result in complications. Portrayal in Media In order to attract viewers,
Introduction More than a century ago, Marxists theorists predicted that the social class would replace some primitive basis of political relationship as language and ethnicity. But at the beginning of a new millennium, ethnicity is still a virulent and resilient political force, extending its tendrils to totalitarian states, developing nations, as well as peaceful democracies. There is no part of the world that has not been rocked by ethnic conflict, from North America to Asia. In Africa for example, ethnic conflicts involving the Tutsi and Hutu tribes led to the worst genocide ever to be witnessed in modern times. The Tamil-Sinhalese conflict has disrupted both India and Sri Lanka in Asia. In more established countries, the presence of foreign workers has created a lot of anxiety and controversy in France and Germany. No conflict has captured the world’s attention more than the Arab-Israeli conflict, while African Americans in the US have been engaged in a civil rights battle since the 1860’s. (Forbes, 1997). Scholars and policy makers have all along attempted to explain the root causes of ethnic conflicts that continue to rock many parts of the world. Many have looked for institutional or structural explanations to ethnic conflicts while completely ignoring the culture factor (Hutchinson & Smith 2000). Not so long ago, many ethnic conflicts around the world were blamed on competition for scarce resources or politics. But on careful scrutiny, it has been found that culture is at the centre of ethnic conflicts around the world, and especially in Africa. Scarce resources in many countries are distributed along cultural boundaries. When one group feels cheated in the distribution, ethnic tensions abound. Politics, especially in Africa, Latin America, and Asia is inherently tied to culture as people vote along cultural lines. This has brought many ethnic conflicts in Africa than all the other factors combined (Eller, 1999). Thus I can reasonably argue that culture is a central factor in causing ethnic confrontations around the world today. Understanding culture and ethnic conflict The concept of culture has been defined differently by many scholars depending on the context of use. For the purposes of this discussion, culture is defined as a cumulative deposit of experience, knowledge, values, beliefs, attitudes, hierarchies, meanings, spatial relations, roles, notion of times, spatial relations, material objects and possessions, and concepts of the universe acquired by a group of people in the course of generations through group as well as individual striving. Culture can also be defined as a system of communication and knowledge shared by a rel