Sunday, February 16, 2020

Impaired Nurse Essay Example | Topics and Well Written Essays - 250 words

Impaired Nurse - Essay Example This has led to them developing a close relationship as coworkers. They therefore often meet after work for cocktails (Scott, 2010). Her friends consider her therefore to be the â€Å"life of the party†. This could be attributed to her drinking. The same friends she drinks with believe she is in the edge of a problematic behavior. Unfortunately none of the friends have considered to mention this to her. It is known that this could compromise her personal safety (impaired driving) (Naegle, 1998). With her friends considering her to be fun to be around with, they dare not help her hence the partying will continue. She is known to be an excellent nurse and at the same time a hardworking person (Scott, 2010). She even volunteers for extra shifts during her extra free time. The research from the journal shows also that 18 million Americans suffer from alcohol abuse. History also shows that this huge numbers of persons suffering from alcoholism have family history with problems of drinking. The exact number of nurses who abuse alcohol is not known. But, a big number of professional nurses assumed to have a problem with drinking is 6 to 10 percent (Naegle, 1998). This problem has led to the nurses been impaired. In the end the patient have to fear for their own well being while the nurses need intervention to protect them from inflicting personal

Sunday, February 2, 2020

New Slide Footwear Company Assignment Example | Topics and Well Written Essays - 1000 words

New Slide Footwear Company - Assignment Example These are classified as fixed and variable cost: Where, fixed costs are those that remain constant regardless of production, while variable costs will vary with the production (Khan & Jain, 2008; Peavler, 2011). In practice, we have established all the fixed cost as rent and maintenance, while variable costs as wages, materials, utilities and other expenses. This will ensure that we make accurate decisions in preparing all the financial documents for New Slide Footwear Company (Shim & Joel, 2008). On the other hand, revenue assumptions for the proposed business include the pricing of the new product and potential sales during the operations. . As such, we arrived at our unit pricing through conducting an intensive market research that considered several factors such as, the potential target market, cost of materials, forecasted market share and other market pricing values used by existing competitors (FMAG, 2011). Therefore, these assumptions enabled us to prepare relevant financial documents as observed in the following sections. Marginal Costing Cost Statement. Marginal costing cost statement is a document used in marginal costing to create a platform for making all the cost and revenue assumptions (Globusz, 2001). It is a basic document that is useful in preparing financial documents such as the cash flow budget, forecast income statement, and forecast balance sheet.... It is a basic document that is useful in preparing financial documents such as the cash flow budget, forecast income statement, and forecast balance sheet (Kotler, 2000; Shim & Joel, 2008). Table 1 below represents the cost statement for the proposed business venture. Table 1: Marginal Costing Cost Statement for New Slide Footwear Company. Particulars Per Unit Per 12 Months Sales ? ? ? ? Number of Units 100,000 Sales 22.00 2,200,000 Variable Costs Direct Materials 5.06 506,000 Direct Labor 1.12 112,000 Direct Overheads 3.06 306,000 Total Marginal Cost 12.76 1,276,000 Contribution 9.24 924,000 Fixed Costs 5.06 506,000 Net Profit 4.18 418,000 The costing statement shows that the venture will have a contribution margin of ?9.24 per unit of New Slide sports shoes, which reflects to ?924,000 for the first 12 months of operation. The business will generate ?418,000 worth of net profit, after selling the first 100,000 units, which is 19% of the sales value for the whole year. After adjustme nts, the fixed costs for the venture will amount to approximately ?506,000. 3.0 Break Even Analysis. Breakeven analysis is an efficient method used in by business managers in making appropriate decision for shaping the future of a business venture (Globusz, 2001). Precisely, breakeven analysis establishes the breakeven point (BEP), which is the point where an investment recovers its investment but does not incur any profits or losses (Frongello, n.d; Kotler, 2000). The following table gives the breakeven data for the proposed venture. Table 2: Break Even Table for New Slide Footwear Company. Sales Sales Variable Contribution Fixed Total Net Units Revenue ? Cost ? Margin ?