Call And Response Of The Black Church - 1326 Words

Call and Response in the Black Church â€Å"Roll, Jordan, Roll†, â€Å"Nobody Knows the Trouble I’ve Had†, â€Å"Go Down, Moses†, and â€Å"Wade in the Water† are the titles of only a handful of what were called â€Å"Negro Spirituals†, which originated during the reign of slavery in the United States (Frey). Such spirituals used call-and-response, a method of communication that was popular with slaves who brought African traditions to America, and gave way to the gospel music and unique form of preaching characteristic to the Black Church. The history of the Black Church, which began during the slave era, demonstrates the way that African Americans found refuge in Christianity, where the church became the center for African American communities (Baer). Born out of struggle and oppression, the Black Church not only became the focus for the religious practices of African American communities, but also worked to â€Å"re-member† the comm unity through rituals such as that of call-and-response, a core element of the Black Church which served as a powerful tool for the African American community in the fight for the exercise of true freedom in America. Since its formation, the Black Church worked as a center of resistance for the African American community towards a white dominant society (Baer). In the midst of slavery within the United States, African slaves were able to find sanctuary through religion, primarily using call-and-response through spirituals while working the fields in an effort to inspireShow MoreRelatedTH131 Orals Reviewer1444 Words   |  6 Pagesï » ¿Thesis Statement #1 We are all called both personally, as individual believers, and ecclesially, as members of the Church, to share Jesus Christ by word and witness, through active commitment (Radcliffe). *We are called on by Jesus to spread his word through active commitment - God created man to name his Creation. We were created in order to serve the Lord, but at the same time, we are also made in his image - God gave humans names first (Adam, Eve) and then tasked them to help Him name hisRead MoreRacism And Heterosexism Within African American Churches1349 Words   |  6 Pages The struggle that Black churches have on homosexuality has been an ongoing battle. The issue of homophobia and heterosexism within African-American churches is a difficult one. Regardless of the complexity of the matter, it is one that the black community must address. It is, to ensure, time for the black religious leaders to truly live into its justice asserting social, political, historical, and theological beliefs which would lead to eliminating any manifestation of the sin of homophobia fromRead More`` Lifting As We Climb ``1651 Words   |  7 Pageschiasmus, but a call for uplift. The National Training School sought to take the ordinary aspects of life for black women during the turn of the century (1900s), and make them extraordinary. Through respectability politics, black Americans would denounce the n egative stereotypes imputed to them, and strive towards a new image of themselves. But, what about those defiant few, who object to respectability politics? In Randall Kennedy’s, Lifting as We Climb, he quotes Jason Riley, a black conservativeRead MoreEducational Gap For Minorities Of Low Socioeconomic Statuses886 Words   |  4 Pagesduty as the church of Jesus Christ to stand up for those who cannot speak for themselves and have their rights continually violated. The next two paragraphs detail some examples of how this can be done in regards to closing the educational gap for minorities of low socioeconomic statuses. At my home church, Tabernacle Baptist Church of Youngstown, Ohio, education was heavily emphasized. As a child, I was always taught that education was and is the way out for Black people. The church indoctrinatedRead MoreBlack Catholic Worship On The Sacred Liturgy1252 Words   |  6 PagesBlack Catholic worship as we know it today became possible in the mid-1960s when the Constitution on the Sacred Liturgy was issued by the Second Vatican Council (1962-65). The constitution opened worship to local languages and encouraged â€Å"inculturation† of the liturgy. The first U.S. Mass in English featured a hymn, â€Å"God Is Love,† by Fr. Clarence Rufus Joseph Rivers, the first African American to be ordained a priest for the Archdiocese of Cincinnati, who received a 10-minute ovation. Fr. RiversRead MoreFBOs in Civil Society1697 Words   |  7 Pagesnow. Ruzive Munetsi (44) argue that churches are involved in the political economy of the country by making use of ‘ para church agencies or Organisations’ which are the Faith Based Organisation in which they engage the government in economics, politics and social issues. The reason why the church makes use of these organisations is that they endeavor to live its prophetic call of being custodians of moral and just society. This therefore means that they are watchdogs and whistle blowers of socialRead MoreThe Black King : A Cultural Ideology Or Worldview914 Words   |  4 PagesThe Black King? (Eddie ? what period of time does the film focus on? You should mention that here somewhere ? see next line, put the year after the ?circa? meaning around that time) focuses focuses on the conflicts of African Americans in a small southern community (circa 1932 ) within the context of the oppression exerted over them by the dominant white community. The film covertly introduces Afrocentricity dogma through its storyline of the oppressive living conditions of the blacks, situationsRead MoreEs say on Birmingham 19631346 Words   |  6 PagesIn April and May of 1963, Birmingham, Alabama was a focal point for the civil rights movement. Birmingham was home to one of the most violent cells of the KKK and violence against black people was so commonplace (especially in the form of explosives) that it was referred to as â€Å"Bombingham.† It was these conditions that lead Martin Luther King to arrive and organize a series of non-violent protests in the city. 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I do not even bother to ask why because I already know that Tiffany lives in the apartments across the street and she walks home after school. Yes, she has to walk home through that cesspool of racist clansmen who are protesting the

Trade Issues Between Developed and Developing Nations Free Essays

Trade Problems 1 Trade Issues between Developed and Developing Nations Friday, January 22, 2010 Trade Problems 2 There are trade problems that exist for a less developed nation when trading with a more developed nation. These trade problems can prevent the less developed nations from maximizing possible gains from international trade. Some of these problems are temporary and resolved in time, while others are more stubborn and unable to be resolved. We will write a custom essay sample on Trade Issues Between Developed and Developing Nations or any similar topic only for you Order Now I will discuss the type of issues developing nations come across when trading with developed nations. Developing countries participating in trade lack an organized and strong monetary policy. Developing nations have problems forecasting money demand. Central banks have problems keeping records for managing monetary policy because the banks are not independent of the government. Some developing countries adopt policies such as dollarization, which allows for financial stability and lower inflation. Inventory problems in developing nations are another issue. In developing countries, inventory may be agricultural products instead of industrial products. Most of the inventory problems have to do with the food security and livelihood of the people. Developing nations have to stabilize food prices and production. They also have to balance the domestic and imported supply of agricultural products. In Mexico, pollution has increased since NAFTA was signed into law and trade between the U. S. and Mexico began. Despite its governments initial attention to Trade Problems 3 environmental issues associated with economic growth, the government did not follow through on its intentions to take care of the environment. In 1994, â€Å"real spending on environmental protection†¦declined 45%† (Gallagher, 2004). Further, inspections fell by â€Å"45% over the same period† (Gallagher, 2004). Ten years later, in 2004, there is nothing to suggest that pollution has decreased. If Mexico does not act on protecting its environment, further â€Å"environmental degradation† will continue. With Mexico’s comparative advantage of â€Å"an abundance of unskilled labor†, most firms will stay close to their â€Å"production markets† and pay the costs of environmental regulation, which are small, compared to relocating their businesses elsewhere (Gallagher, 2004). Knowing implementing regulations and enforcing them will not jeopardize â€Å"direct foreign investment† is one of the most important reasons why Mexico can and should reduce pollution and other â€Å"environmental degradation† within its borders (Gallagher, 2004). Trade Problems 4 References Bigman, D, (1986, February). The Journal of the Operational Research Society, Research on Inventory Problems in Developing Countries. Retrieved Friday, January 22, 2010 from http://www. jstor. org/pss/2582717 Gallagher, K (2004, September). Free Trade and the Environment: Mexico, NAFTA, and Beyond. Retrieved Friday, January 22, 2010 from http://ase. tufts. edu/gdae/Pubs/rp/NAFTAEnviroKGAmerProgSep04. pdf Wikipedia, (2010, January). Monetary Policy, Developing Countries. Retrieved Friday, January 22, 2010 from http://en. wikipedia. org/wiki/Monetary_policy How to cite Trade Issues Between Developed and Developing Nations, Papers

Company and Securities Law Facts

Question: Students are to research analyse and synthesise current issues facing companies, directors and boards in Australia, in accordance with those concepts and principles taught in the subject? Answer: Facts: Anthony, Ben, Catherine and Daniel are the directors of Chaser Ltd. The Chaser Ltd is a company deals in the wine bottling business. Due to the increased competition for the Chaser Ltd, business became tough, especially in Asia due to downturn in economy and the entry of new countries in the wine market. Directors of Chaser Ltd think to invest in some other business opportunities. Anthony meets Wayne, his old friend who works for a Green Energy Company in Norway, which specializes in Tidal Energy, a new form of energy, becoming popular in Europe and the USA. None of the Energy companies in Australia used this form of Energy. At the invitation of Anthony, Wayne, founder of the company Westpool Pty. Ltd., which makes tidal stream generators, comes to speak to all the Directors of Chaser regarding investment in tidal energy business. Wayne presents the directors of Chaser Ltd the 3D pictures of steam generators that his company makes. After Waynes presentation, all the Directors get impressed and find it to be a profitable business for the company and without much discussion they all agree to invest $20 Million in this venture and give the sole contract to supply Tidal steam generators to Westpool Pty. Ltd. Three months later the new business of Chaser Ltd fails, because of the discovery that the Australian Waters is not suitable for Tidal energy. The Directors of Chaser Ltd also discover later that Wayne was not an expert in tidal energy and also held a small position in company in Norway. Directors of Chaser Ltd also in the end come to know that Anthony was the major shareholder of Westpool Pty. Legal issues involved: Did the directors breach their duties under The Australian Corporation Act 2001 (Cth) and common law. Relevant laws: Common Law duties: The common law/general duties of the Directors fall into the following categories: 1. A director should act bonafide and it should be in the best interests of the company as a whole. 2. A director should exercise his powers only for the purpose, for which those powers have been conferred and not for any improper purposes. 3. A director should exercise care and diligence about the position of the company, means he is required to inquire about everything and just not accept everything, whatever is presented before him. 4. A director has the duty that he should not enter into such a situation, where his powers as a director, get restricted. 5. The director has a duty to avoid being in a position of conflict or interest. A director should not misuse or abuse the companys opportunities, which imply he should not exhaust his powers for his personal benefits. Fiduciary Duties: The Directors also have some fiduciary Duties, which are as follows: Any director should not improperly use his position for the purpose of gaining any undue advantage for either himself or someone else. Must not do any act, which can prove to detrimental to the company. Must not misuse any information, which he got on account of his position as a director, to gain any undue advantage for someone or for himself. A director has the duty to inform other directors of the company, in case of any material personal interest as well as about a conflict, which may take place in the company. A material personal interest implies any matter which is connected with the affairs of the company. Statutory Laws: 1. Section 180 (1) of the Australian Corporation Act (ACA): The test for the amount of degree of care and diligence, required of a director of a company in the discharge of his duties and the exercise of his powers would be the same which can be expected from a reasonable man in the same circumstances, if he would be the director of the company. 2. Section 181 (1) of The Australian Corporation Act 2001 requires that the directors should always act in the best interests of the company. They are deemed to be in a fiduciary relationship with the company and have to use the rule of best judgment while managing the affairs of the company (Lowry, 2012). Section 180 (1) is subject to a Business judgment rule incorporated under section 180(2) of the Corporations Act 2001. 3. Section 180 (2): According to this rule, the following elements should exist with regard to a director: His business judgment was exercised in good faith as well as for the appropriate purpose He had no material/personal interest in the subject matter of his decision. He informed other directors of the company about his judgment decision. He logically and truly believed that the decision taken by him was in the best interests of the company (Langford, 2011). Consequences of breach of duties: If a director of the company makes breach of any of the duties, which have been conferred on him as a director, either under the general laws or the statutory laws, then he is liable for the civil penalties (Gilligan, Bird and Ramsay, n.d.). According to the general rule of Equity, it is essential that the director should not allow his personal interests to conflict with his duties, as a director of the company. As explained above, under Section 191 (1), a director is duty bound to notify other directors of the company, when any of his personal material interest conflict with the interests of the company. It is essential that the director should give a notice to the board of directors, which should declare as well as include: About the nature along with the extent of the directors interest. The connection between the interest and the business of the company. This notice should be given by the director soon after, it comes to his knowledge about the interest, which is in conflict. The corporations Act 2001 (Cth) also provides for criminal offenses. The criminal offenses are contained in section 184 of the Act and are as follows: 1. When a director has either acted carelessly, or has been intentionally dishonest while exercising his duties and powers and has not acted in the best interests of the company. 2. When a director makes misuse of his position with dishonest intention or recklessly for the purpose of gaining an advantage directly or indirectly, for himself or some other person, or for causing detriment to the company. 3. When a director uses the information, which he gains on account of his position as a director, with dishonest intention or carelessly for the purpose of gaining an advantage for himself or some other or which he knows is detrimental to the company (S., 1961). As per Section 260 E, a director cannot be relieved from any of his duties provided in the sections 180, 181, 182, 183 and 184 or the fiduciary duties, with regard to any transaction just on the basis of the ground that such a transaction was authorized either by a provision under this Act or that it had the consent of the members of the company by a resolution (Tomasic, 2001). Application of law: In the given case, Anthony was a director of Chaser Ltd, conspired with his old friend Wayne, about whom Anthony knew beforehand that he was not an expert in tidal energy and also about the fact that Wayne held a small in his company in Norway. 1. As mentioned above under section 180, Anthony neither exercised due diligence nor care in discharging his duties as a director. Nor did he apply the business judgement rule. As a director of the company, it was his duty to take decisions of the company rationally and after proper inquiry about a business, before making any investment in that business, which he did not do. He neither inquired into the business of tidal energy nor about its prospects in Australia before keeping a proposal of investment into that business before the directors of the company. As per the business judgment rule, a director should make a judgment in good faith and without any personal interest in any of the companys transaction. However, in the given case, as specified Anthony was already a major shareholder in the company to whom the sole contract to supply the steam generators was given by Chaser Ltd, so he had a material interest in the investment in that company. Apart from breach of statutory duties, Anthony also made a breach of the general duties under the Corporations Act 2001 because he misguided other directors of the company and exercised his powers in an improper way, which is prohibited under general laws. Moreover, he had this knowledge that the investment into the business of tidal energy may lead to a conflict between both the companies. Also, he knew that his personal interest was in conflict with the interests of the company and in spite of this knowledge, he did not notify or declare the same to the other directors of the company, thus making a breach of general duty again. Anthony also breached the fiduciary duties, which he had towards the Chaser company as a director of the company. Since he did not disclose his personal interest in the Waynes company, Westpool Pty, where he was a major shareholder. Moreover, under section 191, as explained above, Anthony had the duty to notify the other directors through notice in a meeting about the nature and extent of the interest, he possessed in the investment and transaction with the Westpool Pty company. Instead of giving notice, Anthony acted with dishonest intention and tried to convince the other directors of the company that investment in the business of the tidal energy would be beneficial to the company. The section 191 (1) clearly provides that where a director has a personal material interest in a transaction he has a duty to declare that at a meeting of directors. A notice must be given by the director to the board of directors. Anthony never disclosed about his interest in the Westpool Pty company which was a sole contractor supplying the steam generators for the new venture of tidal energy by the Chaser Ltd. Further, section 195 (1) of the Corporations Act 2001 provides that the director having a personal interest in a transaction is not allowed to vote or participate in the process of passing a resolution on any transaction of the company. Whereas, Anthony in spite of having and knowing about his personal interest in the transaction with the Westpool Pty not only actively participated in, the board meeting related to that transaction, but also induced the other board members for passing the resolution in favor of that. Anthony would also be liable for criminal offenses incorporated under section 184 of the Corporation Act. First, Anthony acted with dishonest intent while convincing the other directors of the company for making an investment in the Westpool company. Moreover, he did not reveal the fact to the directors of the Chaser company that he was a major shareholder in the Westpool Pty. Reference can be made to case laws: ASIC v Rich (2002) 41 ACSR 72, It was held that this cannot be considered as an appropriate explanation given by the director that if a crucial duty of financial transaction was delegated to a person and the director completely relied on that person. The court held that the director acted in an improper manner and recklessly (Bostock, 2012). Regal (Hastings) Ltd v Gulliver [1967] 2 AC 134, that irrespective of the fact as to what was the intention of a person, if it is found that a person gained some undue profit on account of his position as a director of the company is liable to pay for that profit. Permanent Building Society (in liq) v McGee (1993) 11 ACSR 260; 11 ACLC 761, a strict view was taken by the court that if a director is a director of two companies and , intentionally does not reveal the lack of resources of one company in paying the loan to another company and encourage the other company for giving loan to the first company, he makes a breach of fiduciary duty and is liable for such breach. Conclusion: On the basis of the above discussion, it can be concluded that Anthony has breached his duties as a director of the Chaser Ltd. for personal benefit and caused huge loss to the Chaser Ltd. and would be liable for both civil and criminal penalties. References: Bostock, T., 2012. The Corporations Act 2001.ac, 2002(39). Gilligan, G., Bird, H. and Ramsay, I., n.d. Regulating Directors' Duties: How Effective are the Civil Penalty Sanctions in the Australian Corporations Law?.SSRN Journal. Langford, R., 2011. The Duty of Directors to Act Bona Fide in the Interests of the Company: A Positive Fiduciary Duty? Australia and the UK Compared.J Corp Law Studies, 11(1), pp.215-242. Lowry, J., 2012. The Irreducible Core of the Duty of Care, Skill and Diligence of Company Directors: Australian Securities and Investments Commission v Healey.The Modern Law Review, 75(2), pp.249-260. S., N., 1961. Delegation of Duties by Corporate Directors.Virginia Law Review, 47(2), p.278. Tomasic, R., 2001. Governance and the evaluation of corporate law and regulation in australia.Corporate Governance: The international journal of business in society, 1(3), pp.24-32.

Wuthering Heights By Bronte; (588 words) Essay Example For Students

Wuthering Heights By Bronte; (588 words) Essay Wuthering Heights By BronteI would like to analyze the conflicts that Heathcliff faced throughout the novelWuthering Heights. Heithcliffs character was very complex. He lived atroubled childhood that is never completely revealed to the reader. All we knowis that he was abandoned at a young age and when Mr. Earnshaw discovered him, hewas sickly looking. Heathclfidd was then brought to live in this brand newsociety at Wuthering Heights. Hindly, Mr. Earnshaws son, was jealous ofHeathcliff from the start because he felt that his father loved Heathcliff morethan himself. Hindlys hatred for Heathcliff was worsened once he realizedthat he and Cathy had fallen in love. To protect his sister, he slowly turnedHeathcliff into a vagabond. This ultimatly forced her to seek love elsewhere. We will write a custom essay on Wuthering Heights By Bronte; (588 words) specifically for you for only $16.38 $13.9/page Order now When Heathcliff overheard that Cathy was to be married to another man, Edgar, heran away from Wuthering Heights. After fleeing Wuthering Heights, Heathcliff wasforced to start a new life and obviously succeeded at this because during thistime he became very wealthy. Upon returning he confessed to Cathy that he neverstopped loving her. When Cathy didnt reciprocate his feelings, Heathcliffbecame enraged and to spite Cathy, he married her sister in law, Isabelle. Atthis point Cathy and her husband Edgar were expecting a baby. Heathcliffsmarriage sent her into a deep depression. She fell very ill and soon aftergiving birth to her daughter, Cathrine , she died. Berfore she died though, sheconfessed to Heathcliff her true love for him. After Cathys death, Heathcliffnow became a scornful person, full of hatred. He wanted in the worst way to getrevenge on Edgar Linton for stealing Cathy from him. He spent years and yearsthinking up a valid plan that would drive Edgar to his deathbed. His pla n usesCathrines cousin, Linton, to lure her to Wuthering Heights against herfathers will. When she arrives, Heathcliffs new revengeful side is nowrevealed. He locks Cathrine up in the house and forces her to marry Linton. Whenshe is finally free to visit her father, Heathcliffs wish is now granted. Herfather, Edgar, lies on a deathbed, and dies shortly after Cathrines return. Now Edgars fortune belongs to Linton who as according to Heathcliffs plandies soon after their marriage. Edgars fortune is now passed on from Lintonto Heathcliff. Heathcliffs life persists accordingly for a while until Mr. Lockwood, a new tenant at Wuthering Heights, ariives. He stays in Cathys oldroom against Heathcliffs orders and during the night gets a visit from herghost which he immidiatly reports to Heathcliff. This encounter makes Heathcliffrealize that Cathy is waiting for him in heavon. Now that he had seen Edgar dieand had stolen his fortune from him, he was ready to join Cathy. From this pointon he welcomes death and yearns for his and Cathys reunion. Heathcliffsdeath comes abruptly and the only person to mourn his death is Hareton, hisnephew. Heathcliff lived most of his life as a victim, but I think that all ofhis hardships turned him into a stronger person. Unfortunatly, he not onlybecame hard, but lost all the tenderness in his heart. Over time, he enjoyedseeing people endure pain as he himself was forced to do so many times in hispast. The ultimate thing that brought Heathcliff to peace was to die and enterheavon where his beloved Cathy was. Now that they are both in heavon it seems as if Heathcliffs wishes have come true because at the end of the novel, someonecomments on seeing Heathcliffs ghost with a woman. That woman is presumablyCathy. Their love was obviously an undying love because even in death they founda way to be together. .ucfe733637a5bd899528970c68f1226ba , .ucfe733637a5bd899528970c68f1226ba .postImageUrl , .ucfe733637a5bd899528970c68f1226ba .centered-text-area { min-height: 80px; position: relative; } .ucfe733637a5bd899528970c68f1226ba , .ucfe733637a5bd899528970c68f1226ba:hover , .ucfe733637a5bd899528970c68f1226ba:visited , .ucfe733637a5bd899528970c68f1226ba:active { border:0!important; } .ucfe733637a5bd899528970c68f1226ba .clearfix:after { content: ""; display: table; clear: both; } .ucfe733637a5bd899528970c68f1226ba { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ucfe733637a5bd89952897 0c68f1226ba:active , .ucfe733637a5bd899528970c68f1226ba:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ucfe733637a5bd899528970c68f1226ba .centered-text-area { width: 100%; position: relative; } .ucfe733637a5bd899528970c68f1226ba .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ucfe733637a5bd899528970c68f1226ba .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ucfe733637a5bd899528970c68f1226ba .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/s imple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ucfe733637a5bd899528970c68f1226ba:hover .ctaButton { background-color: #34495E!important; } .ucfe733637a5bd899528970c68f1226ba .centered-text { display: table; height: 80px; padding-left: 18px; top: 0; } .ucfe733637a5bd899528970c68f1226ba .ucfe733637a5bd899528970c68f1226ba-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ucfe733637a5bd899528970c68f1226ba:after { content: ""; display: block; clear: both; } READ: Atomic Bomb 8 Essay

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buy custom buy custom Variance Analysis essay paper Variance Analysis Variable hospital departments are important for hospitals in a variety of ways. When addressing issues of budgets, variance reports come in as essential tools that help hospitals in the management of their budgets and funds. A budget acts as a strategic financial planning tool for an organization that helps it to organize and balance their finances and funds. A budget variance comes in when a difference arises between the plan and the outcome, for example when a hospital variance unit receives its monthly budget outcome, which states that the wages were higher and the funds were lower than planned in accordance with the budget. When thinking about a budget variance, a manager must differentiate between aspects that affect the budget, and can be controlled versus those that cannot be controlled. A budget variance can occur because of several reasons, one of which could be the fact that the budget was poorly and inadequately planned. It is an example of the factor that can be controlle d. A variance report is a good way for managers to measure the company performance by putting sets of figures against others; for instance, a planned amount versus an actual amount, and seeing the difference between them. Several factors are considered when writing a budget variance. A well-organized variance report addresses such factors as trends, overspending, and under spending. The world changes as time goes by, and health care organizations also change with respect to the factors in the environment, and expectations of the patients and people, who work in those organizations. One of the most important aspects of trends to be captured in a variance report is the changing economic times that may force an organization to overspend or under spend. Thus, a variance report must put into consideration the trends in spending. If there is a trend towards overspending or under spending, then the budget must be revised. Trends are best depicted in graphic terms, and they help to reveal to an analyst whether there is a minor or a major budget lapse (Finkler McHugh, 2008). Another factor that must be put into consideration when writing a variance report is an aspect of overspending. Overspending can cause serious problems to the project that is ongoing, or the one that is under planning, as well as to other projects, just in case the organization runs out of resources. Thus, the vice president must know whether there is an aspect of overspending, and by what margin. A variance report is important for this purpose because it should communicate such information, so that the appropriate action can be taken. Another facet that a variance report must consider, is under spending. Under spending indicates problems in issues of quality control, if the budget was planned correctly. If the budget was not planned well, then the variance report will indicate an issue of over allocation. Thus, a variance report must consider this aspect to show whether the budget was done as required, and that everything was planned adequately. The mentioned factors are very import ant when writing a variance report, and if left out, it may cause a serious problem in terms of managing the organizations funds (Berger, 2008). The abovementioned three factors cover changes in input prices, changes in input productivity, and changes in departmental volume. Trends can influence the increase or decrease in input prices, input productivity, and departmental volume that could in turn influence spending towards overspending, or towards under spending. There is an important relationship between variance reporting, interpreting variance report results, and actual results of performance. Variance reporting is done when the results are available. Every month, a variance report must be provided to the vice president, meaning that there are results that are realized every month. If a variance is reported and not interpreted, then it has no importance to the organization, and will not communicate anything to the enterprise. For example, as a manager of the variable hospital unit, I received the monthly budget results for the department, and they show that the funds were lower than budgeted, while the wages were higher. The information will be meaningless if it is not interpreted; thus, I have to compare the budget results with the budget plan, and interpret the meaning of the difference to make sense of what went wrong. When reporting to the vice president, interpretation is important because a variance report has a purpose of revealing the issues that caused the differences between the budget plan and actual results. Hence, a variance report must communicate the budget plan and the monthly budget results. It means that variance reporting has a core function of communicating actual results performance that has been realized in that month (Allen, 2011). The function of variance reporting is not just reporting the variations that occurred between the budget and budget results. Interpreting does not just serve the purpose of defining the figures contained in a variance report. Variance reporting and interpretation of the variance report results have a relationship in the sense that interpretation of variance report results cannot happen without variance reporting, and actual results of performance cannot be found without variance reporting and interpretation of the variance report results. Each of these helps the other to occur. Variance reporting leads to interpretation, which in turn leads to finding the actual performance results. Likewise, actual performance results depend on the undertaking of interpretation of the variance report results, and this depends on the availability of variance reporting. The given relationship helps in variance analysis, and aids to formulate a variance analysis model, which separates cost variations a nd factors that suggest cause, and lead to corrective actions (Berger, 2008). References Allen, J. E. (2011). Nursing Home Administration. New York, NY: Springer Publishing Company. Berger, S. (2008). Fundamentals of Health Care Financial Management: A Practical Guide to Fiscal Issues and Activities. New York, NY: John Wiley Sons. Finkler, S. A., McHugh, M. L. (2008). Budgeting Concepts for Nurse Managers. New York, NY: Elsevier Health Sciences.

Use of the Apostrophe in Possessive Constructions

Use of the Apostrophe in Possessive Constructions Use of the Apostrophe in Possessive Constructions Use of the Apostrophe in Possessive Constructions By Mark Nichol This post outlines the prevailing rules and recommendations for employing apostrophes when using the possessive form of a noun and discusses in which cases an s should follow the apostrophe. Apostrophes are used to indicate singular possession, as in â€Å"The dog’s collar is too tight,† and plural possession, as in â€Å"Several of our neighbors’ cars were vandalized.† When referring to two or more people collectively, use an apostrophe only after the last noun or name: â€Å"John and Jane’s daughter is going off to college.† When referring to two or more people separately, employ apostrophes for each noun or name: â€Å"My doctor’s and dentist’s names are the same.† Some style handbooks recommend using only an apostrophe after singular nouns and proper names ending in s, as in â€Å"The witness’ last statement is puzzling† and â€Å"He is among the most eccentric of Dickens’ characters,† but this style is prevalent primarily in journalistic writing, and most style guides call for an additional s: â€Å"The witness’s last statement is puzzling† and â€Å"He is among the most eccentric of Dickens’s characters.† However, plural possessive forms of surnames should be treated as in â€Å"The Smiths’ house is the third one on the right.† (Plural possessive forms of names ending in s are treated as in â€Å"We had dinner at the Thomases’ house.†) An exception used to be made for words and names ending in an unpronounced s as well as biblical or classical names ending in s, but now it is recommended that these be supplied with an additional s; examples include the names in â€Å"Descartes’s treatise† and â€Å"Jesus’s followers.† However, when the singular and plural forms of a noun are the same, omit the final s, as in â€Å"The species’ distinguishing characteristics are listed below.† When the name of an entity such as a city ends in s but is singular, likewise, use an apostrophe only: â€Å"Construction of El Dorado Hills’ new community center is underway.† If such conflicting usage seems awkward, avoid the possessive form; instead, write â€Å"The distinguishing characteristics of the species are listed below† and â€Å"Construction of the new community center in El Dorado Hills is underway.† When using an idiom beginning with for and ending in sake, such as â€Å"for goodness’ sake,† omit the final s. Apostrophes are also used in the genitive case, in expressions such as â€Å"two weeks’ notice,† and in possessive forms that resemble the attributive use of a noun (that is, a noun modifying another noun), such as â€Å"farmers’ market,† meaning â€Å"a market belonging to farmers.† Some people choose to style such phrases attributively (â€Å"farmers market,† meaning â€Å"a market of farmers†), but such use is best reserved only for proper names (for example, â€Å"the Department of Veterans Affairs†). When a gerund follows a noun, the noun should be treated possessively, as in â€Å"Doctors’ prescribing such medication is problematic,† meaning â€Å"The habit among doctors of prescribing such medication is problematic,† but perhaps it is better to simply use the alternative wording. The possessive form of a noun that follows a preposition, however, is optional; one may write either â€Å"They knew about their supervisor’s spying on them† or â€Å"They knew about their supervisor spying on them,† but this, too, is perhaps better revised to â€Å"They knew that their supervisor was spying on them.† Italicized publication and book titles should be followed by an nonitalicized apostrophe and s, as in â€Å"People’s cover story† and â€Å"War and Peace’s formidable length,† though periodical titles ending in s should be followed by an apostrophe only, as in â€Å"the Los Angeles Times’ subscription data.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:36 Adjectives Describing LightAwoken or Awakened?Narrative, Plot, and Story

Barriers that must be overcome for Diversity to flourish in an Essay

Barriers that must be overcome for Diversity to flourish in an organization - Essay Example ?the mosaic of people who bring a variety of backgrounds, styles, perspectives, values, and beliefs as assets to the groups and organizations with which they interact.† For the Pillsbury Company, diversity is defined as â€Å"all the way in which we differ.† Kraft Foods Inc. spells out its commitment to diversity in metaphors with which people can identify: â€Å"A stellar meal requires contrasting and complementing textures and tastes. A winning sports team depends of the different talents of its members. A first class orchestra needs many variety of thought, energy, and insight to attain and maintain a competitive edge.† (pp. 25) Diversity, Simmons (2003), refers to variety of difference related to factors such as age, culture, disability, gender, national origin, sexual orientation, socio-economic level or thinking style. In business context diversity includes business background or function. Diversity is a process that corrects inequities and brings fairness and inclusion on all fronts and as broadly defined, carries an inherent benefit for every employee. As Simmons argued, only in this context it is realistic to expect a positive view and an active contribution from every employee. Organization alignment, Simmons continued, is the goal of every culture change process, including diversity. You wont achieve that alignment unless every person can benefit from it. In his book, Johnson (2003, 399-400) explained that in every relationship you decide how to manage the differences between the two of you. Diversity among your acquaintances, classmate, coworkers, neighbors, and friends is increasingly inevitable. Such diversity is an opportunity that can have positive or negative consequences, depending on your engaging in an eight-step program: The first step is to recognize that diversity exists and is a valuable resource. The second step is to build cooperative relationship with diverse individuals. Cooperation promotes a process of acceptance while competitive