February 24, 2000 Essays - Thurgood Marshall,

February 24, 2000 Michael J. Petrides 623 My Journal of Thurgood Marshall Day 1, Today I was born, I was the second son of William Marshall, my dad. I was born on July 2, 1908, in West Baltimore, Maryland. My father worked as a dining car waiter for the Baltimore and Ohio Railroad. This job was descent for African Americans at that time. My aunt once remarked that when I was a child I was very cute and I had big dark eyes. Day 2, On September 4, 1929 I married a women named Vivian Burey, although she was older then me I still accepted her. On that year I married Vivian, later we moved into a small house in Oxford, and I became a bellhoper, and waiter. During college years I was playing more than studying, and usually I got B's and C's as a grade, but Vivian turned me around and encouraged me to work harder. After that I started getting A's. Day 3, In 1932, I was a second year law student in college and I was asked to write an argument from my favorite teacher Mr. Hastie. Mr. Hastie was a graduate from Harvard University and was the first African American Federal Judge. Even though I lost side of the case I learned a lot about actual practice law. Day 4, In 1933, I was the first graduate student in my law class. Although Harvard University offered me a scholarship I turned it down, because I wanted to achieve my future dream "practice law". Day 5, In 1933, I opened a small office in Baltimore. Although African American lawyers were rare, because a majority of judges were white African Americans would often hire white lawyers. In the first year of working I had to pay $1000 for rent. That was a lot of money at that time. Day 6, When working in law I accepted people who needed lawyers for free, and news went around about what I was doing, and more and more people started coming. I was chosen to join the NAACP in 1934. I was not paid for it but I felt good to work for the civil rights group. Day 7, In 1938, I handled my first case as a NAACP assistant special counsel. This case was about a University in Missouri. The university would not accept an African American named Lloyd Gains. Gains was kicked out for his color, so he filed a lawsuit against the university. When in court the jury voted 6-2, I won the case. The University of Missouri would have to either accept him into the college or look for a college for him. Day 8, On December 8, 1953 I was walking up the marble stairs and looked up at the word "Equal Justice Under Law". On that day I had a case about segregated schools. The case was called the "Brown V. Board of Education of Topeka". Five combinations of African Americans from different places filed a lawsuit to there local schools. The lawsuit was about violating the constitution by separating blacks from whites in schools. The Jury voted a 9 to 0 in that case and I was very happy, but later I became sorrow because my wife told me she was dying of cancer. The Brown case was not over, the governor of Virginia declared that they will try to make schools segregated. In 1955 the Supreme Court ordered that al schools to desegregate. Day 9, In July 1965, I and some of my co-workers were eating lunch and then someone came over here and arrived with a message. It was the president on the phone she said. I asked her the president of what, and she said it was the president of the United States. When I picked up the phone Lyndon B. Johnson invited me to come to Washington DC, he wanted to talk about my new job. When I got to the White House, Johnson asked me to accept the nomination to the post of U.S. solicitor general, I said yes I accepted it and after two weeks of the hearing I had a case. Day 10, On June 27, 1991, I announced my retirement in the Supreme Court, reporters asked why, I said I was getting old "I'm 83 years old". Reporters asked

Daniel Hale Williams essays

Daniel Hale Williams essays Daniel Hale Williams was born in Hollidaysburg, Pennsylvania January 18,1858. His parents were Daniel Williams Jr. and Sarah Price Williams who had eight children. His father was a barber and was a very religious and proud father of his children. However, he died of tuberculosis in 1867 when Daniel was only nine years old. Therefore, Sarah and her kids moved to Baltimore to live with relatives because they were a poor family. Daniel was forced to take on jobs at n early age. He became an apprentice to a cobbler, a shoemaker, for three years and also a laborer on a lake steamer. He attended Hares Classical Academy in 1877. After he graduated from there, he and his sister began traveling looking for job opportunities. He and his sister found jobs in Janesville, Wisconsin where they both began working in a barbershop. While working in the barbershop, Daniel met Henry Palmer who was a leading physician and surgeon general in Wisconsin. Although Daniel was only 16 when he met Dr. Palmer, he saw the special qualities that Daniel possessed. Dr. Palmer took him as an apprentice in 1878. Dr. Palmer then helped pay for Daniel to attend the Chicago Medical College, which was affiliated with Northwestern University and was considered one of the best medical schools in the nation. Daniel graduated with an M.D. in 1883. After graduation Daniel took on an internship at mercy Hospital in Chicago. He then went on to open his own medical office on the south side of Chicago. He had to open his own practice because of the racism he faced in Chicagos hospitals that did not allow black doctors to use modern medical facilities. In 1885, he became an instructor of anatomy at Chicagos Medical College. He then served as a doctor for the City Railroad Company, the Southside Dispensary, where he practiced medicine and surgery, and the Protestant Orphan Asylum. He was considered a great surgeon and doctor who treated both white and b...

Serving Customers in Global Markets (Report) Essay

Serving Customers in Global Markets (Report) - Essay Example Nevertheless, the advert was able to garner the attention of consumers by influencing and in some cases even challenging their perceptions of beauty. The commercial also addressed the concepts of self-confidence and self-perception in a truly unique manner by depicting the stark contrast between how we view ourselves and how others see us. The influence of Dove’s Real Beauty Sketches is an embodiment of the psychological dimension of marketing which essentially represents the significance of successfully understanding consumer psychology to gain an advantage over the competitors. As stated by Haugtvedt, Petty and Cacioppo (1992), the cognitive element of advertising is associated with the development of a consumer’s behavior and attitude regarding a particular product. Furthermore, a comprehension of the psychology of the customer is also important for a business from the point of view of branding. Schmitt (2012) proposes the development of a consumer psychology model o f brands, the recommendations of which can be integrated to discuss the consumers’ judgment of the brand. ... The key message in the advert wishes to enlighten the audience on the perceptions of beauty by encouraging women to value their natural beauty. 2. Application of Consumer Psychology Theories According to Pieters and Wedel (2004), a print advertisement’s ability to attract the attention of the consumer is governed by three elements which are that of brand, pictorial and text. On the contrary, Porter and Golan (2006) postulate that the content which can be classified as ‘viral’ capitalizes on an individual’s will to share the material as much as possible and this characteristic does not stand valid in the case of television adverts. The differentiation that is shared by these cases essentially outlines a medium’s ability to immediately capture the attention of a consumer. Kahnemann (1973) understands that attention is associated with the contents of short-term memory which can be obtained from stimuli that exist both internally and externally. As depic ted in the diagram below short-term memory, is also known as working memory, and its contents are lost when forgotten. Fig 1. Information Processing and Memory Stores With respect to the advertisement, the attention of the viewer is captured through the simplicity of the setting, which can also be assessed in the light of perceived meanings. The setting of the commercial, with its large, well-lit and airy space shows the studio of a forensic artist and this component instantaneously draws the customer into the calm, secure and natural environment. The commercial characteristics that have been employed in the advertisement under study can be assessed in accordance with the concept of repetition, the application of which allows a specific

Sarahs Life Choices Essay Example | Topics and Well Written Essays - 1750 words

Sarahs Life Choices - Essay Example She tried three times and got the voicemail each time. Sarah left a message, waited five minutes and called again. He would know now that the incessant calls were not the kind that came from a secret admirer, but more from a stalker. It seemed like only yesterday that Sarah was bustling down the hall to her next class. Her head hung low, eyes on the floor until she glanced up. And, there he was before she could disappear in another direction. With no other options, she hesitantly walked up to him, shrugged and tried to coyly smirk, punching him playfully in the arm and muttering a â€Å"hey†. Her eyes never met him, but instead passed back and forth between the floor and the zipper on her jacket. That zipper seemed to be getting more attention than an inanimate object deserved as her hands unconsciously gripped it to a white-knuckle degree, quickly and erratically fidgeting with it as it was pulled back and forth, up and down, the same five centimeters repeatedly. Sarah surveyed the bustling hallway, left to right and then left again to see who was witnessing her embarrassing moment. Then she just as quickly looked up at Eric with big eyes that began to fill up. She whispered, â€Å"You know how it’s going, Eric. We gotta talk. Can we meet up after school?† Eric was fumbling in his book bag, repeatedly rearranging his books as if he were looking for something and then grabbed a pencil and threw it at the back of his friend’s head. His friend turned around, flashed him a finger and went back to leaning over the girl whose ear he was whispering in next to the row of lockers. Sarah saw him surveying an escape and grabbed his arm, now staring intensely into his eyes, waiting for his next words. â€Å"Whatever. I made a mistake. But, I’m moving on and we’re done.  

Topics in film Studies Essay Example | Topics and Well Written Essays - 1000 words

Topics in film Studies - Essay Example The film focuses on the adventures of the crew of one ship, the Enterprise, as it is seeks to save Earth from destruction by what appears to be an omni powerful entity from outside their galaxy. The crew ultimately prevails through their pragmatic use of scientific study and technology, and the god-like aggressor turns out to be a returning, alien-upgraded Voyager space probe. In contrast, the people of Star Wars are ruled by the heavy handed Galactic Empire. The empire dedicates its resources to applying oppressive control over its population, destroying entire planets as it sees fit to further its goals. Rather than focusing on the crew of a single ship, the protagonist characters of Star Wars begin largely unaware of each other, living entirely separate lives and different worlds, only to come together near the end of the film to defeat the forces of the empire. Further, its the use of the mysterious, almost religious powers of "The Force", rather than science, that delivers the characters from defeat. Behind these on screen differences, though, the 1977 Star Wars film had inescapable, pervasive influences, both positive and challenging, on the production of the Star Trek film that followed. One of the most significant examples was Star Wars’ influence in convincing the Paramount film studio that the Star Trek movie should be made at all. In 1977, while there had been initial efforts to bring Star Trek to the big screen, Paramount had decided to develop a new Star Trek television series, instead. The success of Star Wars, however, changed their minds. â€Å"Box office receipts for Star Wars were making science fiction believers out of the most skeptical critics; even Charles Bluhdor, chairman of Gulf & Western, Paramount’s parent company, reportedly inquired why there was so much foot-dragging on Star Trek† (Stein) Gene

Strategic Role of Budgeting in Health Context

Strategic Role of Budgeting in Health Context Purpose / rationale of budgeting in hospital The traditional purpose of budget have a diagnostic role in measuring and monitoring accounting and hospital performance. Budget also has an interactive role as learning and innovative model to drive strategic changes (Abernethy Brownell 1999). Hospital create budgets to monitor its actual performance compare to the estimated performance incorporates the revenue, health expenditures include operation cost, medications cost, administration cost, cash flows and other associated factors include funding adjustments and growth factors (Bragg 2014). Financial budget transform the activities of individual units into a number value within the health care system. From the value of previous activities, financial budgeting will enable management to forecast and put activities into a plan (Abernethy Brownell 1999). Government will allocated the money as funding to the hospitals, where hospitals will generate activities as a return on the funding begin given and train the capitals (Department of Health 2016). Administration and hospital employees will contribution to spend the funding and to achieve the goals and plans. Every unit within the hospital will require resource in order to operate and deliver services. The purpose of budgeting in the hospital is to ensure its performance and goals and objectives are achieved at the district and state levels. The strategic plan is the basis of the budgeting, the strategic role of budgeting in health care include driving strategic changes to make suitable with the budget set in order to generate high performance (Abernethy Brownell 1999). In Department of Health (2016) Budget 2016-17 stated that the strategic role for the budget is to ensure the health care is both accessible, affordable and the level of health care quality is also sustainable into the future. IHPA (2011) suggested that hospital funding and budgeting is based on the calculation of weighted population and on activity volume performed in an expression of National weighted activity unit (NWAU). Budgeting in the hospital context taken account the activity volume, the budget and funding received is pre-determined fee that reimbursed per activity based on the diagnosis related group (DRGs) (IHPA 2011). Commonalities between Activity Based Funding (ABF) principles and Strategic role of budgeting is the revenue and funding generate is link to patient activity. ABF principles help to create the strategic plan that reflects the hospitals development by volume of service (Eagar 2011). Activity based funding is a patient evidence based budgeting tool to understand the health care cost by episode of care or performance processes (AIHW 2014). It promotes price harmonisation and has the strategic role in supporting decision included costing and measurement potential health care delivery improvement initiatives (Eagar 2011). Where when the current resources allocation is not sufficient within the budgets, a strategic plan will need to be create and modify the budget and resources allocation to achieve the target and goals. Advantages of budgeting in ABF ABF provide efficiencies of the performance in hospital care and improve sustainability of hospital service provision (AIHW 2014).ABF promote best practice and have the advantage to put unmeasurable activities into number values, provide a more accurate picture of profitability and efficiency measure (Eagar 2011). ABF have the advantage to cover and measure value with a different characteristic and in a multi-product environment. The funding methodology create a clear picture include the complexity of the activity that attracts costs to support management in making decisions (Cohen et al. 2012). ABF in budgeting help to address services agreement objectives such as patient care base costing help reduce wait list, activities against peers will encourage competitions to enhance hospital quality and cost efficiency (Sutherland, Repin Crump 2012) Disadvantages of budgeting in ABF Cohen et al. (2012) suggested some disadvantage adopting ABF in budgeting include the high cost associated with the implementation of this budgeting structure. The requirement to ensure accurate budget forecast in ABF involve the large amount of comprehensive data and information to be reported. The disadvantage adopting ABF involve the data not readily available to the cost require to implement this method in data collection. Another disadvantage involves the use of DRGs in calculating the cost of activity may not be fully reliable (Mihailovic, Kocic Jakovljevic 2016). This suggested that adopting ABF in budgeting may incurred financial incentive of provision in unnecessary care due to increase in activity volume (Cohen et al. 2012). The complexities in budgeting to enhance forecast accuracy Hospitals have very complex revenue and funding structure from grants received from commonwealth, revenue generated from medical invoicing; donations receive from individual parties and other budgetary allocations (Department of Health 2016). The goals must be in measurable units, direct and attainable to enhance forecast accuracy (Eagar 2011). It is important to allow appropriated participation level in the budgeting to ensure an accurate and timely in the forecasting process in budgeting. Authoritarian prepare budget from the top down level as an overhead. The budgeting will include the use of capital and other fix asset to enhance the accuracy in forecasting (Mitton, Dionne Donaldson 2014). Participatory measure will allow cost centre managers to identify specific activity and resources such as full time employee to enhance forecast accuracy (Tanaka 2007). Cost centre managers will have the ability to identify difference expense related to their unit where upper management may no t have the ability to. The complexity in budgeting exercise will consider the inclusion of large and small volume of activity cost that include utility cost, human resources cost, clinical cost and other related operational cost (Mitton, Dionne Donaldson 2014). The level of detail will need to be achieving at the right level to facilitate timeline-ness and accurate allocation of resources. (ii) The forecasting of 5percent growth in cost and 10 percent growth in the activity from previous year is not suitable for the organisation. Reversing the forecasting method will be more suitable with the cost on a 10 percent growth and activity on 5 percent growth to ensure the hospital will achieve the target. This forecasting model has adopted the incremental budgeting method (Bragg 2014). It is a simplified budget method to perform a forecast base on the previous years budget and applied the percentage difference to the following year (Bragg 2014). This method is not efficient as it does not examine the hospitals expenditure and activity to achieve the forecasting result. Where the zero base budgeting will allow the hospital to determine expenses according to the activities and associated cost by clinical streams (Rosin 2015).This approach to budget required hospital manager to start from zero and force managers to justify the reason of expenditure and assess benefit of the spending every year (Bragg 2014) . Adopting the zero base budgeting will support the funds allocation in a more cost efficiency approach. Hospitals face multiple challenges on health care cost such as the changing funding structure and the population growth that triggers inpatient volume. The zero bases budgeting approach will support hospital to redesign allocation of funds and resources distribution, to enhance accurate financial budget forecast and maximise benefit and strengthen capabilities (Rosin 2015). (iii) YTD 2015/2016 Actual YTD 2015/2016 Budget Variance Total Activity volume 28000 30000 -2000 Total Cost $124 M $124 M The table above is under performance, it is not achieving the target. The cost in the above does not attract enough revenue from the volume of activity. There is a variance of -2000 in the actual activity volume against budget. Implication of performance organisational financial in revenue and cash flow Analysis of variance from the budgeted figures from different perspective, rate, price, cost (Zelman et al. 2013). The above table provide information to support analysis of variance and the hospitals performance. The reason to analysis the variance so performance can be enhance by identify financial trends and threats, as well as identify any opportunities to achieve hospital objectives (Zelman et al. 2013). Variances between budget and actual cost will lead to adjusting business strategies to achieve goals. Variance and cost of unit per activity volume will help hospital maintain the control over the hospitals expense by monitoring the actual verse budget (Singh Wheller 2012). Assuming the funding model is ABF in a hospital, because organisation has lower activity than the budget and funding allocation is base on the activity level. In this instance, hospital will receive less revenue as its target (IHPA 2011). Funding received will have shortfall against the budget from various sources include government, state and insurance companies (NSW Health 2016). Reduction of the revenue is going to impact the current financial statement result in a lower cash flow. The actual minus budget is unfavourable as the cost of service per activity unit is with a higher cost. Reason of the variance may include changes in admission level, cost of medical equipment or medicine or changes in labour cost (Zelman et al. 2013). Implication of underperformance will reflect in the financial statement as deficits for the year. The income such as health services funding, user charges, grants and other capital gain minus the expenses such as employee expenses, supplies and services a nd loss of investment will give the total cost (Zelman et al. 2013).. Hospital managers will use financial statements to make changes in financial forecast and prompt to reallocate resources to ensure a stronger control of revenue and maintain health care cost. Implication of performance in hospital acute patient services The underperformance in activity volume in this scenario indicated the service cost per activity unit are higher than budget (IHPA 2015). The scenario suggested the treatment provided was more expensive than forecast. The activity volume is also lower than forecast. This may suggest the activity volume in this year had used more input (IHPA 2015). Sometimes the underperformance of activity may due to unpredictable events such as natural disasters that result in increase of sudden increase of emergency admission that result in expensive health care cost. Other reason mat take into consideration may included, the hospital have complete more complicated cases (Dong 2015). The cost of treatment is more expensive and used more resources than usual. In addition, beds were occupied for longer days due to increase of length of stay and cannot accept additional patients hence reduce hospital activity. When health care cost could not generate enough activity, the implication in acute patients services may include decrease in quality of health care service activity (Damian Everhart et al. 2013). The increase of cost will suggest the less generation in funding and with a tighter budget next round. Hospitals with a tighter budget may not be able to purchase new equipment, do any new renovations and unable to recruit more staff (Dong 2015). All these are derive from the performance in hospital patient services. The reduction in revenue will result in nursing staff patient ratio to be increase to reduce cost of activity (Damian Everhart et al. 2013). There will be a potential in significate decrease in the quality of health care delivery. Strategic issue on service agreement It is important to ensure KPI are performance according to the services agreement. Currently the SLHD services agreement has two tiers of KPIs require hospital to perform on (NSW Health 2016). Tier 2 are less important as Tier 1 performance indicators are link very closely to funding and have financial impact in hospital operations (NSW Health 2016). Tier 1 indicators are the main driver and determine the funding hospitals will receive in the next year (IHPA 2015). It is very important to ensure financial sufficient and be sustainable to ensure efficient hospital operation. In a financial point of view, hospitals will generate more funds because the resources are fully utilise and being cost efficient (Zelman et al. 2013). Tier 1 KPI have a strong strategies focus in better patient care include achieving zero waitlist measure, achieving surgery admission within urgency categories timeframe and increase focus on quick emergency admission base on triage categories (NSW Health 2016). Ti er 1 KPI also include financial performance measures such as 100 percent on creditors paid within 30 days, expenditures matches budget and activities are performing against target. Tier 1 indicators help hospital monitor closely the indicators that directly impact on funding. The achievement of zero waitlist measure suggested hospital have use the resources effectively and efficiently activity (Dong 2015). This suggests the hospital is fully utilising of resources from staff to pharmacy and equipments activity (Damian Everhart et al. 2013). The analysis of performance indicators will suggest the area of failing in making satisfactory progress. In this scenario, the activity is not cost efficient and hospital will need to review the underlying cost for higher cost in service. Management intervention to improve scenario To improve the scenario, hospital may train personnel to understand the financial information in health care setting (Britt, Adams Snow 2015). Health informatics may create reports that include balance score cards and key performance indicators (KPI). The report should include more information and create better understanding in a bigger picture. A monthly and quarterly reporting frequently increase will also health managers a better comparison (Zelman et al. 2013). Report will provide more informative and real time information to monitor outcome and take actions to respond to negative variance. Educations to staff on the impact to the hospital from the performance are also important to strength and gain support from staff to changes implemented. Each department may provide data to represent their workload intensity and resources such as patient days, weighted activity and cost. Manager will have a better view by streams to better manager, monitor, utilise better resources and achiev e accurate forecast. (iv) Implication on organisations financials on liquidity and cash flow Small business creditors paid within 30 days refers to 30 days from receipt of correctly rendered invoice (Zelman et al. 2013). Currently in the scenario with a performance of 60% against the target is not performance and not acceptable. The positive side of paying creditors longer than 30 days will increase the cashflow and more buffers on liquidity. The less invoices to be finalise, the more flexibility the cash flow will be. Negative impact will be the cashflow is not reflective to the real situation. Where the actual amount of money the hospital has is not reflective as there are still many debts to be paid. On top of that, losing credit is a huge intangible cost. You may have more flexibility of the cash flow but you create a deficit position to the debtor (Zelman et al. 2013). Firstly, the debt may incur interest on the amount hospital own to other creditors. The interest will create financial burden on the next round of financial statement which increase unnecessary cost and accumulate onto the total health care cost. Secondly, losing credit can lead to losing hospital market and interrupted normal business practices. For example, pharmaceutical company will no longer accept accrual basic method of payment and require hospital to pay upfront for all the medicine provided. This will increase financial and cash flow burden, as well as decrease the ability to better forecast expenditures, with a tighter budget and less flexibility in allocating resources. Management intervention to improve scenario Hospital will need to review the current practice and identify issue why the payment cannot be paid within 30 days (State Government of Victoria 2017). Hospital will need to contact the small business creditor, discuss the problem and dealing with any disputes (State Government of Victoria 2017). If the hospital has difficulties in cash flow for the payment, hospital will need to communicate and negotiate the payment days and terms. Extend any invoice day or revise the invoice day to when product receive instead or order receive days to allow more flexibility in cashflow in order to achieve the target. There are always linkage in activity performance and financial budget. It is always important to regularly monitor financial performance and hospital activity performance to ensure hospital is achieving target within budget (NSW Health 2016). Perform regular monitor of activity will support hospital to identify any error and issue associated with lost, that enable to fix the problem and achieve hospital objective and goals. References: Abernethy, MA Brownell, P 1999, the role of budgets in organizations facing strategic change: An exploratory study, Accounting, Organizations and Society, vol.24, no.3, pp.189-204. Bragg, SM 2014, Budgeting: A Comprehensive Guide ,3rd edn, Accounting tools, U.S.A. Britt,J, Adams, S, Snow, T 2015, From the front line to the bottom line: building revenue intergrity, Journal of the Health care Financial Management Association, vol.69, no.7, pp.34-37. Cohen, M, McGregor, M, Ivanova, I Kinkaid C 2012, Beyond the hospital walls: Activity Based Funding Versus Intergrated Health Care Reform, Canadian centre for policy alternatives, Vancouver, viewed 07 March 2017, http://www.policyalternatives.ca/sites/default/files/uploads/publications/BC%20Office/2012/01/CCPA-BC_ABF_2012.pdf> . Department of Health 2016, Budget 2016-17, Department of Health, Canberra, viewed 07 March 2017, https://www.health.gov.au/internet/budget/publishing.nsf/Content/2016-2017_Health_PBS_sup1/$File/2016-17_Health_PBS_0.0_Complete.pdf>. Dong, GN 2015, Performing well in financial management and quality of care: evidence from hospital process measures for treatment of cardiovascular disease, BMC Health services, vol.15, no.45, pp.1-15. Eagar, K 2011, What is activity-based funding? ABF information series No.1, University of Wollongong, Wollongong, viewed 08 March 2017, http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1049context=gsbpapers>. Everhart, D, Neff, D, Al-Amin, M, Nogle, J, Weech-Maldonado, R 2013, The effects of nurs staffing on hospital financial performance: competitive versus less competitive markets, Health care management review, vol.38, no.2, pp.146-155. IHPA 2011, Activity based funding for Austrlian public hospitals: Towards a Pricing Framework, AIHW, Canberra, viewed 07 March 2017, https://www.ihpa.gov.au/sites/g/files/net636/f/publications/activity_based_funding_for_australian_public_hospitals.pdf>. IHPA 2015, Entity Resources and Planned Peformance, AIHW, Canberra, viewed 10 March 2017, https://www.health.gov.au/internet/budget/publishing.nsf/Content/2015-2016_Health_PBS_sup3/$File/2015-16_Health_PBS_4.09_IHPA.pdf>. Mihailovic, N, Kocic, S, Jakovljevic, M 2016, Review of Diagnostic related groups, Health Services Research and Managerial Epidemiology, vol.3, no10 Mitton,C, Dionne, F Donaldson, C 2014, Managing healthcare budgets in times of austerity: The roles of program budgeting and marginal analysis, Applied Health Economics Health Policy, vol.12, no.2, pp.95-102. NSW Health 2016, Service Agreement, NSW Health, viewed 12 Mar 2017, . Rosin, T 2015 , Should more health systems adopt zero-based budgeting?, Beckers Hospital review, viewed 09 March 2017, http://www.beckershospitalreview.com/finance/should-more-health-systems-adopt-zero-based-budgeting.html>. Singh,SR Wheller, J 2012, Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals ability to grow equity?, Journal of Healthcare Management, vol.57, no.5 State Government of Victoria 2017, How to negotiate payment terms with suppliers, State Government of Victoria, viewed 12 Mar 2017, . Sutherland, JM, Repin, N Crump, RT 2012, Reviewing the potential roles of financial incentives for funding healthcare in Canada, Canadian Foundation for Healthcare Improvement, Canada, viewed 07 March 2017, http://www.cfhi-fcass.ca/Libraries/Reports/Reviewing-Financial-Incentives-Sutherland-E.sflb.ashx> . Tanaka,S 2007, Engaging the public in national budgeting: A non-governmental perspective, OECD Journal on Budgeting, vol.7, no.2, pp.139-177. Zelman, WN, McCue, MJ, Glick, ND Thomas, MS 2013, Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts and Applications ,4 th edn, Jossey-Bass, San Francisco.

The Best Day of their Life - Original Writing :: Papers

The Best Day of their Life - Original Writing The ground was set with fresh frost from the cool night before. Ice covered the once lively pond, with only the lone duck perched on the ice. Icicles hung from the church roof like the cold fingers of the dead, pointing at the floor, and the final destination of all. The headstones of all the patrons of the church lay scattered about the graveyard, all of them in a bad state of disrepair. Some had been vandalised, many had just fallen foul of time. Spray cans lay on the floor in random locations, although many of them were congregated near the crumbling stone walls of the church. The church itself was at least four hundred years old and stood towering above the surrounding houses, like a sleeping giant among the humans. Copper roofing which had long turned green covered the majestic hall of the church, covered in the leftovers of the birds that enjoyed their stay there. A crooked weathervane hung from an old Christmas light, dangling just below the window often church steeple. The steeple had only one room in it which was just below the belfry. One cracked pane of glass allowed light to enter the dusty room, with a small hole in the bottom of the window allowing the gun barrel to poke out, armed with a scope through which a man stared. He had been there watching the churchyard, composing himself since the early morning. The sun had risen from the east and had reached its peak as the man lay in wait. Squirrels had been going about their business all morning, foraging nuts from the surrounding trees and hiding them in the ground. The feeling in his legs had disappeared slowly and now they were completely numb, so he decided to check his escape route one last time, making sure that it was completely clear; nothing must prevent him from a clean break. Pre-job jitters began to kick in; his hand shook as he once again placed it on the handle of