...reported in the bottom section of the statement. Program revenues are reported in the charges for services, operating grants and contributions and capital grants and contributions. Extraordinary items, special items, and transfers are reported separately on the government-wide statement of activities. Extraordinary items are both unusual in nature and infrequent in occurrence which is usually beyond the control of management. Special items are either unusual or infrequent and must be within the control of management. Used to account for the general administration and most traditional services of government. The General Fund is used to record the budgetary inflows and outflows estimated or authorized in the annual budget. In the Operating Statement Accounts the Revenues and Other Financing Sources increase fund balance when closed and are recognized on the Modified AccrualExpensive. Expenditures and Other Financing Uses decrease fund balance when closed and are recognized on the Modified Accrual basis. Periodically compare actual revenues to estimated revenues. Use a common classification scheme for revenues and estimated revenues. Estimated Revenues and Revenues are used to control similarly named columns in the detail accounts in the Revenue subsidiary ledger. The sum of the Estimated Revenues and Revenues account balances of the subsidiary ledger must equal the general ledger control account balances for those accounts. Ad...
Words: 831 - Pages: 4
...matrix must identify the name, year, and founder of the development; the nature of the development; and its importance in the development of risk management and quality improvement. Use this table as a graphic organizer to summarize the theoretical underpinnings and historical development of risk management and quality improvement. Historical Development (Name, Year) Founder of Event Nature of Development Importance to Development of Risk Management and Quality Improvement 1. The National Health care Quality Report, 2011 Agency for Healthcare Research and Quality The nature of the development is to monitor and control nationally the quality of care in the United States. These reports measure trends in effectiveness of care, patient safety, timeliness of care, patient centeredness, and efficiency of care. In the 20th century new chapters on care coordination, health system infrastructures are put into place. The reports present, in chart form, the latest available findings on quality of and access to health care. According to Priority areas for national action: Transforming health care quality (2003), the committee decided a framework would be useful in helping to identify potential candidates for the priority areas.The framework encompasses four domains of care, they are the following; Staying healthy (preventive care). Getting better (acute care). Living with illness/disability (chronic care). Coping with end of life (palliative care) (Priority areas for national action: Transforming...
Words: 1138 - Pages: 5
...the Act. The Endangered Species Act of 1973 The original Endangered Species Preservation Act was created in 1966 with the goal of providing a means of listing native species as endangered and giving them limited protection (U.S. Fish and Wildlife Services, 2013). In 1969 the Act was amended to include species protection against worldwide extinction through prohibiting the selling and importation of endangered species in the United States (U.S. Fish and Wildlife Services, 2013). In 1973 during a conference in Washington eighty nations signed the Convention on International Trade in Endangered Species of Wild Fauna and Flora, which would monitor and restrict if necessary international commerce if believed that trade would harm plant and animal species (U.S. Fish and Wildlife Services, 2013). In 1973 the Endangered Species Act was passed by Congress replacing the Endangered Species Preservation Act of 1969. The Act of 1973 provides conservation to all endangered and threatened species as well as conservation for the ecosystems that they depend and rely upon (NOAA Fisheries, 2014). Since the beginning of the Endangered Species Act it has been amended several times keeping its initial framework intact (U.S. Fish and Wildlife Services, 2013). Environmental Agencies Responsible for Enforcing the ESA The...
Words: 1300 - Pages: 6
...The easiest thing of course is to stop using materials that are not easily biodegradable. This however is by no means practical. So what we must do is try to minimise the effect these materials can have on the environment and improve our waste management system. By simply improving people’s attitude and habits to the way in which they manage their waste can have a large effect in reducing the amount of litter that ends up in our oceans. By implementing the 5Rs: Reduce, Reuse, Recycle, Recover and Redesign we can ensure that we minimise the amount of needless waste that we produce. This type of education should be thought in schools from as early an age as possible so that people don’t form any of the bad habits that adults find difficult to break and so that proper waste management is seen as an everyday thing. Unfortunately education is not always enough to get people and especially large industry to change their practices and there is definitely a need for legislation and laws against pollution and litter. These can consist of bringing in small taxes on once off items such as plastic bags, balloons and other items...
Words: 1378 - Pages: 6
...As the world economy moves towards globalization, China has become more open to trade with other countries. Its international trade volume had risen from US$20.6 in 1978 to US$1,422 billion in 2005 (Wang & Liu, 2007). Since China’s exports mainly focus on the labor intensive and resource intensive industries, this exports pattern causes a serious environmental problem in China. Green barriers become a kind of emerging non-tariff barrier which is used for the developed countries to protect their production and economic development in recent years. The main forms of green barriers include green tariff and market access, green packaging and labeling requirements, green technology standards, Green health inspection system, environmental costs and green subsidy system (China west products, 2011). China’s agricultural, mechanical and electrical products are all facing green barriers, such as pollution, noise, safety standards and recycling requirements (Wang & Liu, 2007). How to cope with green barriers becomes the biggest challenge that China faces to continuously expand its exports. The purpose of this paper is to address and analyze the green barrier issue in China and to provide my ideas and suggestions on China’s exports related to green barrier. My following analysis is mainly based on the positive effects of green barriers and the specific example of China’s tea exports as well as three policies to cope with green barriers. I feel confident that you will strongly support...
Words: 1575 - Pages: 7
...model and launched its own TransMilenio BRTS. Its resounding success silenced the sceptics and reiterated that wise planning does deliver. Cities were enlightened, and more and more of them reinvented their bus transport system. The BRT Standard is a scoring system that has been developed by leading bus rapid transit (BRT) experts for the purpose of acknowledging systems that have the characteristics of the world’s best BRTs. It will be released in the beginning of 2012 as a way to recognize and encourage higher quality systems. It is a simple tool to measure easily observable features of any system. A recent audit of the BRTS across the world by the Institute for Transportation and Development Policy (ITDP) showed that Ahmedabad scored 76 out of 100 points, while Delhi scored only 22 points. The best system in the world — Bogota’s TransMilenio — topped the list with 93 points. This is not a reflection on the usage of Delhi BRTS, but on the dilution of design parameters. History of BRTS in India Indian cities, where the usage of private cars still constitutes a small percentage, had a well-working bus transport in the past. But over the years, they overlooked modernisation and failed to make sufficient investments. Consequently, the quality of services deteriorated. Cities such as Chennai that need a fleet of about 8,000 buses run on half the strength. Delhi, which should have about...
Words: 3122 - Pages: 13
...Policies and strategies to improve nutritional status[7] Ministry of Health and Population strategies Health strategies In order to improve the health status of the Egyptian population, MOHP has developed several strategies, including the following: * Preventive care system: the specific areas of intervention are immunization, quarantine measures, safe water supply, food hygiene, public cleanliness, environmental hygiene and infestation control. * Primary health care: through which medical services are provided to the general population and to vulnerable groups (pregnant and lactating mothers and children under five years of age). * Curative care services: where sick people find medical treatment. Nutrition strategies Before 1992, ad hoc programmes addressed the problem of malnutrition. Following the International Conference on Nutrition (ICN), held in Rome in December 1992 and sponsored by FAO and WHO, nutrition programmes in Egypt have been enhanced. Egypt presented a country paper at the conference and took part in post-ICN condensed nutrition activities. A ministerial decree of 1994 formulated a high-level inter-ministerial committee representing the ministries of agriculture, health, planning, information, supply, education and academia. The outcome was the development of the Egyptian National Strategy for Nutrition, which has nine main policy areas. Each policy area includes a problem statement, a goal, measurable objectives, actions, authorities responsible for...
Words: 4344 - Pages: 18
...Supply Chain Efficiency in the Healthcare industry Introduction Healthcare in US is a major area with the country spending almost 16% of its GNP on healthcare costs. The healthcare industry is expected to grow and consume a greater share in the next few years. Hospitals are complex organizations providing a multitude of services to patients, physicians, and staff. These services include dietary, linen, housekeeping, physical plant engineering, pharmacy, laboratory, inpatient treatment (nursing units), surgery, radiology, administration, and others. In the national debate over how to make U.S. healthcare more efficient, one promising area for reform is often overlooked: supplies. Whether the products are knee implants, pacemakers, or expensive medications, hospitals have long purchased whatever doctors desired with little discussion among the parties involved about cost. Healthcare supply chain system is an extremely complex “adsorption model” that moves products downstream with limited visibility into product demand at the point of use. The outcome of the current model results in products that can be out-of-stock as much as 15 percent of the time. The pressures on hospital supply chains are changing too. In the past, a hospital that managed its purchasing costs well could operate efficiently. Today, the cost of materials management can exceed 35% of a hospital's operating budget, with nearly 20-25% attributable to supply costs alone. Despite the supply chain representing...
Words: 2486 - Pages: 10
...perceive food visually. A very hungry individual might find a big portion visually stimulating but same cannot be said for an individual that is sick or on a special diet. A pork chop can be the most beautiful thing in the world for some, but for others that have religious constraints it can be a complete disaster. The examples can continue with positive stimuli for some being negative stimuli for others and in my opinion there can be as many factors influencing customers as there are customers so the combinations of stimuli is almost endless. Question 2 Why is it important that food is served at the correct temperature? I think it is important to serve food at the correct temperature mainly because two factors: a) Food safety. b) Food service principles that If we are to classify the two factors presented above I would be inclined to say that Food Safety should be the main factor why establishments choose to serve food at the correct temperature. Taking a closer look at literature developed over the last decade in respect of food safety the alarm signals are too clear to miss and the authorities have moved in to establish legislation in order to avoid the risks associated with food borne diseases. In the FOODSTUFFS, COSMETICS AND DISINFECTANTS ACT, 1972 revision published on th 27 June 2003 The South African Department of...
Words: 2452 - Pages: 10
...company owners look to float the firm and make it a public concern. The recommendations presented were judged for their practicability and immediacy of solution to the pressing concerns of the Fenugreek employees. INTRODUCTION Although facility management has long been practised by military, government and schools, it is a fairly new business and management discipline. As the role of the physical work environment on performance and productivity started to become more and more evident in studies, so has the field become more and more involved in a business context. In a compilation of over 40 studies of productivity improvement, changes in performance and productivity were shown for everything, from the reduction in glare to total facility redesign (Brill 1984). The International Facility Management Association (IFMA) defined facility management as “a profession that encompasses multiple disciplines to ensure functionality of the built environment by integrating people, place, processes and technology” (as cited in Rondeau, Brown &...
Words: 2825 - Pages: 12
...economic well-being, and societies extract vast quantities of water from rivers, lakes, wetlands, and underground aquifers to supply the requirements of cities, farms, and industries. Our need for fresh water has long caused us to overlook equally vital benefits of water that remains in stream to sustain healthy aquatic ecosystems. There is growing recognition, however, that functionally intact and biologically complex freshwater ecosystems provide many economically valuable commodities and services to society. These services include flood control, transportation, recreation, purification of human and industrial wastes, habitat for plants and animals, and production of fish and other foods and marketable goods. Over the long term, intact ecosystems are more likely to retain the adaptive capacity to sustain production of these goods and services in the face of future environmental disruptions such as climate change. These ecosystem benefits are costly and often impossible to replace when aquatic systems are degraded. For this reason, deliberations about water allocation should always include provisions for maintaining the integrity of freshwater ecosystems. Scientific evidence indicates that aquatic ecosystems can be protected or restored by recognizing the following: • Rivers, lakes, wetlands, and their connecting ground waters are literally the “sinks” into which landscapes drain. Far from being isolated bodies or conduits, freshwater ecosystems are tightly linked to the watersheds...
Words: 11042 - Pages: 45
...field of stduy that investigate show indidividuals behave within formal organizations. OB AS AN INTERDISCIPLINARY FIELD (Campo) * Psychology: individuals, motivation, personality, attitudes, learning, goals, expectation, perceptions, cognition. * Sociology: groups, status, hierarchy, influence, trust, reciprocity, social identity, social networks. * Economics: perfromance, efficency, effectiveness, incentives, monitoring, coordination. * Political science: power, governance, negotation, politics. INDIVIDUAL BEHAVIOR Managers achieve results by working with and through others. The abilitiy to undestand, predicit and control individual behaviour in the absence of direct monitoring is one of the most important- but also difficult managerial skill to master. FORMAL ORGANIZATIONS A formal organization is a social system with specific goals and usually consisting of several interrelated groups of subunits. Formal organizations are governed by clearly stated and enforced norms that typically survive the churning (mescolare) of organizational members. PURPOSE OF ORGANIZATIONAL BEHAVIOR The purpose of organizational behaviour is to inform the optimal design(progettare) of the organizational strcture and processes to promote improvement in the satisfaction and productivity of oganizational members while increasing the efficency and effectiveness of the organization as a whole ( nel suo complesso). SATISFACTION AND PRODUCTIVITY * Are happy, motivated...
Words: 9829 - Pages: 40
...2015, Sigma Medical Technologies (SIGMA) is located in the SE region of Albuquerque, New Mexico, in the Sandia Industrial Park area east of Kirtland Air Force Base on Eubank Blvd. SIGMA, owned by Dr. Remy and Mr. Bob Sachs (of TEAM Technologies), serves as the patent holder and developer of “Ozone”. UNM Anderson has been contracted to provide an expeditionary marketing study. Ozone offers an invasive, defined space; gas based delivery system (generated by the product) to kill all living organisms in a room. It provides an affordable elimination and sterilization system for use by the Medical industry. It provides an additional layer of security against concealed germs, bacteria, and viral threats (pathogens). It may even be the cost effective solution to deliver solution based field units to disease hot spots that are engineered for quick and easy “Ozone” sterilization. The technology offers a “whole room” elimination solution (fills available defined space and kills pathogens) as opposed to standard “surface” based elimination systems (based on chemical wipe down style cleaning). Dr. Remy and his supportive team have a strong solution for a problem that has varying targets. As countermeasures are developed, potential pathogen threats evolve. The Ozone technology may offer a solution set that the pathogens cannot evolve to defeat. The primary focus of SIGMA, involves patent work, research and development of the Ozone generation technology, sales, and market development...
Words: 14589 - Pages: 59
...A brief resource appraisal of the Thee Choirs Winery. The ways in which the systems of production can be made more sustainable from an environmental point of view. Introduction Three Choirs is one of the largest and the best established of England’s vineyards and is a major Gloucestershire tourist’s destination. (Williamson, 2008) Three Choirs cultivates a vide range of typically English grape varieties and in addition Pinot Noir. The company was established in 1973 with only a half an acre of vines, “simply as an experiment”,- Martin Fowke comments. This has expanded dramatically over the years. And now 30.3 ha of vines are being cultivated, all on the same single estate home vineyard. Tree Choirs also established cooperation by offering contract wine making for around 30 to 30 other small growers, both local and further afield. The Three Choirs single-estate is planted on well-drained sandstone soils, most of which enjoys a southerly aspect. The meso-climate of the vineyard is significant in both its warmth and low rainfall. As a result the approach is very much one of sustainable viticulture, however there is a range of techniques and opportunities that might help to make the winery even more sustainable. These tools will be presented in three parts (Vineyard, Winery and Infrastructure, which includes shop, hotel, restaurant) and discussed below, as well as the key points of the sustainability concept. “Sustainability is a...
Words: 3519 - Pages: 15
...www.pwc.com Global Agribusiness Monthly commentary from our Agribusiness experts around the Globe. October 2014 Contents Regional views Did you know? Publications Calendar of events Prices Global Agribusiness contacts 2 8 11 13 14 21 Regional views Overview With teams around the Globe, this document sets out to give a flavour of what our local agribusiness experts are observing in their territories. This month we are reminded of the ever present impact of volatility on Global agriculture. We have seen significant falls in dairy commodities, grains and oils in 2014 with coffee soaring in the opposite direction on the back of a drought in Brazil. The moves have happened quickly (e.g dairy down over 50% in New Zealand since February 2014 and coffee spot prices up over 30% since August 2014) and this can be difficult for farm families or small holders to deal with. For example in the UK, dairy farmers have taken to public protests and blockades. At PwC we are bullish on the long term prospects for agriculture given Global population and wealth trends however we also recognise that this future optimism can be meaningless to a farmer when short term production costs exceed selling price. Agriculture is a volatile industry and participants have to put in place their own strategies to deal with this which are right for them, be it selling forward or hedging for budget certainty, insuring where possible against crop loss, keeping a buffer of cash or liquid assets which...
Words: 9275 - Pages: 38
