Case study 4 -BUDGETING STATEMENTS Essay Example | Topics and Well Written Essays - 750 words

Case study 4 -BUDGETING STATEMENTS - Essay Example Hence for 4000 patients visited during the month, the number of hours expected to be spent by the nurses is (4000 * 0.5) 2000 hours. But the actual time spent by the nurses on the patients is 2080 hours. This indicates that an additional 80 hours, i.e, (80 * 12)  £ 960 was spent on the patients. It is essential to investigate the reasons for this variance as the effect of this variance is adverse. As this measure is directly related to the efficiency of the nurses working at the hospital, one of the reasons for this variance might be that some of the nurses might be inefficient (Drury, 2005). The other possible reason could be that, some of the patients might have required additional care and attention which could have resulted in additional hours spent by the nurses. Appropriate action can be taken to improve the efficiency of the nurses can control this variance to a great extent (Blocker, 1951). The cost incurred in terms of the payment made to the nurses amounts to  £ 33,180. However the estimated pay based on the average pay per hour ( £ 12) is computed as (2080 * 12)  £ 24,960. This additional  £ 8,220 also has an adverse effect on the budget. Hence it is essential to understand the reasons for this variance in order to adjust the budgeting accordingly for the future periods. It is known that the pay for the nurses vary from  £ 7 to  £ 28, whereas the average is  £ 12. In the budget prepared, this average was only taken into account. However, the reason for the variance might be that more number of nurses with payment more than  £ 12 were on duty during the month. This variance can be controlled by noting the nurses who will be on duty for the following month and estimating the pay based on their pay scales, instead of using the average pay value. The quantity of supplies and variable heads are associated with the nursing hours as per the statistical studies. According to the standard, an average of  £ 10 worth of supplies and variable overheads are

Chopsticks Only Works in Pairs Book Analysis Essay

Chopsticks Only Works in Pairs Book Analysis - Essay Example Very strange social customs like the walking marriage (In a walking marriage, the couples do not marry to live together as is the majority custom. Both of them stay in their own matrilineal family for the whole life. The male walks to the female’s house every evening and. the women open their doors to their lovers every evening. The men walk back home to work in their mothers household every morning. Neither of them is a member of each others family. ) and the graceful peacock dances seen among the Yunnan minorities are now recognized examples of cultural diversities seen among the ethnic minorities. It is in this context that Shanshan Du’s Chopsticks Only Work in Pairs, an important work on the ethnography of the Luhu gender system in China becomes pertinent. The book deeply explores the gender egalitarian society that still exists among the Lahu community, a community that lives in Southwest China; a community without a traditional written language. Chopsticks Only Wo rk in Pairs is a proverb that expresses the ideology that supports the gender equality prevalent in this community. Du begins the book with a clear theoretical introduction which states that, like rare islands there exists gender egalitarian societies, though very scarce and often imperfect. The existence of such societies has to be seen in the background of the cry for gender equality, which according to Du is â€Å" a popular dream like concept in the so called civilized world .† The strange fact is that these egalitarian societies are not recognized either by the feminists or by the anthropologists. This exposes the limitations of the utopian feminist agendas and the Western intellectual traditions, Du argues. Du in her introductory chapter thus goes critical about what she calls the anti male bias of the feminists. Even in a male dominated society there is no absolute male domination; neither is there absolute female