CA 4 Medicare Essay Example | Topics and Well Written Essays - 750 words

CA 4 Medicare - Essay Example The DRG assigned to the case was 72. Federal Rate for Operating Costs = DRG Relative Weight x [(Labor Related Large Urban Standardized Amount x San Francisco CBSA Wage Index) + Nonlabor Related National Large Urban Standardized Amount] x (1 + IME + DSH). Operating Outlier Threshold = {[Fixed Loss Threshold x ((Labor related portion x San Francisco CBSA Wage Index) + Nonlabor related portion)] x Operating CCR to Total} + Federal Payment with IME and DSH: .. Capital Cost Payment = 0.7502 x $420.65 x 1.03 x 1.3185 x (1 + 0.0243 + 0.0631) = $466.02 Cost Determination: Billed Charges $125,000 Operating Cost to Charge Ratio 0.45 Operating Costs = (Billed Charges x Operating Cost to Charge Ratio) = $125,000 x 0.45 = $56,250 Capital Cost to Charge Ratio 0.06 Capital Costs = (Billed Charges x Capital Cost to Charge Ratio) = ($125,000 x .06)= $7,500 Determination of Outlier Threshold Fixed Loss Threshold $24,485 Operating CCR to Total CCR = (Operating CCR) / (Operating CCR + Capital CCR) = (0.45) / (0.45 + 0.06) = 0.8824 Operating Outlier Threshold = {[Fixed Loss Threshold x ((Labor related portion x San Francisco CBSA Wage Index) + Nonlabor related portion)] x Operating CCR to Total} + Federal Payment with IME and DSH: = {[$24,485 x (0.697 x 1.4974) + 0.303] x 0.8824} + $5,811.22 = $25,554.9987 x 0.8824 + $5,811.22 = $28,360.95 Capital CCR to Total CCR = [Capital CCR) / (Operating CCR + Capital CCR)] = (.06) / (.45 + .06) = 0.1176 Capital Outlier Threshold = (Fixed Loss Threshold x Geographic Adj. Factor x Large Urban Add-On x Capital CCR to Total CCR) + Federal Payment with IME and DSH: = ($24,485 x

Short Case Essay Example for Free

Short Case Essay At your company, a bottler of natural spring water, the advertising department has recently launched a campaign that emphasizes the purity of your product. The industry is highly competitive, and your organization has been badly hurt by a lengthy strike of unionized employees. The strike seriously disrupted production and distribution, and it caused your company to lose significant revenues and market share. Now that the strike is over, your company will have to struggle to recoup lost customers and will have to pay for the increased wages and benefits called for in the new union contract. The company’s financial situation is precarious to say the least. You and the entire senior management team have high hopes for the new ad campaign, and initial consumer response has been positive. You are shocked, then, when your head of operations reports to you that an angry worker has sabotaged one of your bottling plants. The worker introduced a chemical into one of the machines, which in turn contaminated 120,000 bottles of the spring water. Fortunately, the chemical is present in extremely minute amounts—no consumer could possibly suffer harm unless he or she drank in excess of 10 gallons of the water per day over a long period of time. Since the machine has already been sterilized, any risk of long term exposure has been virtually eliminated. But, of course, the claims made by your new ad campaign could not be more false. List all of the stakeholders involved in this situation. Do any stakeholder groups have more to gain or lose than others? Develop a strategy for dealing with the contamination. How much does a company’s financial situation determine how ethical dilemmas are handled? In this situation the list of stakeholders would be everyone in the company. If the company is not able to make money then the company is at stake and this stakeholders are everyone that is employed, this includes myself as the owner of the company to the labor employees that have a newly negotiated labor contract. I do not believe that anyone group has more or less to loose; instinctively, I would think the lower wage workers would have more to loose, but is actually not true, because its all relative. The strategy I would use to deal with this situation is to stay honest an true to the product the company sells and to the employees. First, I would write a detailed letter to everyone explaining the situation. I would explain the position of the company before this incident and the potential implications of this situation. The company’s financial situation has a lot to deal with how this situation. Which is why I feel it is important to be transparent. My plan would be to dispose of the contaminated supply along with any equipment that would contaminate future products. I would work the manager or director of infection control to make sure the contaminated product is appropriately disposed of and to come up with a plan that would insure this does not happen again. One all is said and done, I would relay all relevant information to all the employees of the organization. Further, I would l relay a newly created policy of what how employees will how act in this manner will be dealt with.

Global Interdependence Essay -- Geopolitics, Globalism

As technology of the past gives way to the technology of the future, the world is becoming a smaller and smaller place. In economic terms, Global Interdependence is increasing as time goes on. In other words, we as the United States, as well as other countries, rely on each other for the three factors of production, Land, Labor and Capital. As noted in Thomas L. Freidman’s book, The World is Flat, there are several instances in which the Global Interdependence started. For example, the introduction of the Internet created a common forum in which people could connect to each other instantly was revolutionary in the interdependence process. In addition, the Global Interdependence Center, located in Philadelphia, PA is a non-profit organization that has a global goal. According to the GIC their mission is to â€Å"encourage the expansion of global dialogue and free trade in order to improve cooperation and understanding among nation states, with the goal of reducing internation al conflicts and improving worldwide living standards.† The American Economic system has become closely linked to foreign economies through global interdependence by the rise of new technologies, methods of communications and transportations that break down barriers that previously could not have been broken. This is shown in our relationships with countries and organizations such as China, The European Union, and OPEC. As Globalization increases, countries become more reliant on each other for resources such as oil. Oil, nicknamed â€Å"Black Gold,† has become one of the most valuable resources in the world. According to the Central Intelligence Agency (CIA), the United States of America is the largest consumer of oil in the world, devouring a whopping 19,150,000 b... ...ds and it would help us make a firmer footprint in history. Works Cited Thomas L. Friedman, The World Is Flat: a Brief History of the Twenty-First Century, 1st updated and expanded ed. (New York: Farrar, Straus and Giroux, 2006), page nr. http://www.interdependence.org/about/overview-mission/ https://www.cia.gov/library/publications/the-world-factbook/rankorder/2174rank.html http://www.cnbc.com/id/41887743/The_World_s_15_Biggest_Oil_Producers?slide=16 https://www.cia.gov/library/publications/the-world-factbook/geos/sa.html http://www.opec.org/opec_web/en/data_graphs/330.htm http://recession.org/history/1970s-oil-crisis http://www.wto.org/english/thewto_e/whatis_e/wto_dg_stat_e.htm http://www.wto.org/english/thewto_e/whatis_e/tif_e/fact2_e.htm http://www.wto.org/english/thewto_e/whatis_e/tif_e/fact2_e.htm#nondiscrimination

Distinct Characterization in William Shakespeare’s Julius Caesar Essay

William Shakespeare’s play Julius Caesar works convincingly for audiences today not only because of its truth historically, but because of its truth of character, historically.   As with the rest of the English bard’s canon, it is the character driven aspect of the writing that continually reminds you of the play’s purpose.   Because the characters are so fantastically dissimilar, in behavior and language, the play comes alive.   In Julius Caesar, two aspects come alive most: the world of aristocracy in the Roman Empire, and most especially the distinct characters themselves that populate this play’s vision of that aristocracy. Primarily the world of Roman aristocrats is presented by the representation of the complete world of governance through three aspects.   They complete the triumvirate behind the triumvirate, so to speak.   Shakespeare creates this world by showing us the rulers at the top (after Caesar’s death), the senators who provide or take away power from the rulers in the new post dictator rule, and the conspirators who provide or take away power from all behind the scenes.   Had Shakespeare shown the Roman aristocracy without these three elements, we would have been left with little understanding of how the empire got to where it did at the time of Julius Caesar. This is his awesome creative power.   The playwright didn’t just give lines to players to tell the history, and he didn’t rely upon narrative choruses.   Instead, he created the world for us by putting the whole picture in front of us; all of the power aspects are there on the stage.   Naturally, behind the instruments of power are found powerful characters, each with distinct qualities that bring the story to life.   I will rely upon one character from each area above to examine just how they are treated – what manages to give them memorable traits and believable motives. William Shakespeare utilized language and behavior to motivate his characters.   Julius Caesar works because of this.   Marcus Antonius is a fine example of this.   Shakespeare provided him with the lines and actions to show him to be a manipulative instrument of power.   He is truly a favorite of audiences.   Antonius is ready to say anything and do anything to keep his place in the world, to preserve his power.   When the conspirators realize their plans to kill Caesar, it is Antonius that encourages the accomplices, and convinces them that he is on their side.   In other words, he is saying that ‘I will preserve your power if you preserve mine.’ This is the meaning behind his words to Brutus and accomplices:   â€Å"Friends am I with you all and love you all, upon this hope, that you shall give me reasons why and wherein Caesar was dangerous† (III.i.219) and then, â€Å"That’s all I seek† (227) when he receives an answer which is not exactly satisfactory at all.   The complete vision of this self serving future ruler of Rome is provided only moments later, when Shakespeare reminds us of the duplicity of Antonius when we see he did not act in accord with his heart, but with his advantage seeking.   â€Å"O, pardon me, thou bleeding piece of earth, that I am meek and gentle with these butchers!† (255). The next example comes from the senators – Cicero specifically.   How does Shakespeare impart a distinct character in him that sets him apart from both the rulers and the conspirators?   This is perhaps one of the most interesting aspects of how Shakespeare can imbue qualities into characters.   It is also one of the most convincing tools he possesses to bring the audience into participation with this history of his.   The senators are important to Julius Caesar because they represent blind and timid bureaucracy.   They are there merely to maintain the status quo and to enter into the political realm without actually entering into politics.   Shakespeare is in this play explaining that power rests either within the current ruler (such as Caesar or one of the triumvirate), or within the conspirators who would oust the ruler, through any means necessary.   Between the two groups are the people who hold very little power themselves.   They are the rank and file ru ling class; in this case the senators. Notice how Cicero does not even have any lines?   How then does he represent so much to the play?   How can we understand the Roman aristocracy so clearly in him, then?   Of him we have no lines, but an awareness.   He is an orator.   He is skilled in rhetoric.   And yet, what does he actually convey through his words?   Nothing.   He is a rhetorical, political blowhard.   Concerning his speech during Caesar’s triumphant parade, consider this dialogue between Cassius and Casca: Cassius: â€Å"Did Cicero say anything?† Casca: â€Å"Ay, he spoke Greek.† Cassius: â€Å"To what effect?† Casca: â€Å"†¦for mine own part, it was Greek to me.† (I.ii.281-284) In other words, it was just words.   The senators are not to be understood.   Therefore they are not a threat to emperor, conspirators or the common man.   They play the part of the aristocracy that simply stands for aristocracy.   By withholding lines from the most loquacious senator, Shakespeare creates a distinct vision of both Cicero and the part of the Roman aristocracy which he serves. The final character that serves great importance to Julius Caesar, of course, would be Brutus.   He comes from the conspirator caste and is such a powerfully rendered character that he has become a virtual stereotypical vision of bloody revenge and betrayal.   When audience think traitor, they inevitably think Brutus.   What is special about him in Shakespeare’s hand?   It is the absolute single mindedness of this villain (or hero as the case may be).   He does not waver as does Antonius.   He does not shrink back like Cicero.   He is Brutus.   His lines and his actions represent someone who is an ideologue.   He has fiercely held ideals and he has fiercely held ways of acting those out.   Nothing will get in his way.   That is the vision of this aspect of Roman aristocracy.   It is the power outside of the powerful.   This line from Brutus sums up this chief trait of his, and compels us to see it this way. â€Å"We at the height are ready to decline. There is a tide in the affairs of men Which, taken at the flood, leads on to fortune; Omitted, all the voyage of their life Is bound in shallows and in miseries. On such a full sea are we now afloat, And we must take the current when it serves, Or lose our ventures. (IV.iii.218–224) These may not be the most well known of Brutus.   However, they make the point clear about how Shakespeare imbues the distinctiveness of character into him.   It is this set of lines that speaks the most about his place as a character and about his place within the world of Roman aristocracy.   We can see just how much power the conspirators wield.   They turn out to be much more powerful than the Senate, and perhaps even more powerful than the rulers, whether Caesar or one of the triumvirate.   It is because, Shakespeare says, that Brutus and his companions can afford to be single minded and focused on their ideals and tasks at hand.   It is what makes the success of the plans visible from the outset. The question then of just how William Shakespeare creates the world of Roman aristocracy and gives each player the distinct character that is so important to Julius Caesar is answered by the same fashion.   The two are irrevocably intertwined.   It is a concurrent twofold plan.   First, Shakespeare creates convincing facets of the historical world; in this case the facets are the different aspects of Roman aristocracy as seen through the rulers, the senators and the conspirators.   Next, and simultaneously, he populates these aspects with their stereotypical, archetypical characters.   Because they fully belong to their separate classes, the very descriptions of them seen through their lines and actions fulfill the historical picture and provide every bit of drama that a contemporary audience needs.

Technology is a major problem in society

We are living in a generation that we can't complete our day without using technology, A generation of the beginning of the new world order, That have started to become a major problem in our society and effects the way we live.On the one hand, It makes as unsociable in the real life; Since the beginning of technology, When Computers and video games consoles were invented people started to spent more time in their houses playing virtual games and virtual activities that has started to make them unsociable in the real life and isolated from the outside activities, And that creates new diseases and disorder such as laziness and a loss of personality. Second of all, People Started using technology to chat with their friends and beloved once instead of talking to them personally, and that has started to affect our way to communicate with each other's.Furthermore, People has started to use technology for online shopping, Paying the bills, and its good it saves time and effort but there is disadvantages of it, people used to go shopping and meet new people why doing it and now the technology Is taking over. On the second hand, People started to lose their Jobs to machines that will do the work for them; nowadays people have been replaced by machines to the Job for example; the train ticket guy has been replaced for a machine to do the Job, tell then unemployment rate has Increased.Second of all, based on the American police department, machine robbery has been Increased since 1990 till now, because It Is easy to rob. On the other hand, technology has made as over dependent on our gadgets; technology had made as over dependent on our gadgets that we cannot not to check on our smartness every minute, we depend on It In everything for example; Navigation, Alarm, Calculator, Calendar. It Is good to have this technologies but what if the battery died? Or the phone got stolen?People will get lost In their life and will face hard time managing It. Second of all, the more pe ople begin to depend on computers and other forms of technology for everyday existence. This means that when a machine breaks or a computer crashes, humans become almost disabled until the problem Is resolved. This kind of dependency on technology puts people at a distinct disadvantage, because they become less self-reliant. In conclusion, as we have seen above, nothing Is perfect. Everything can be dark or right; positive or negative.It depends on the way we deal with It, depending and using technology every day In our lives can cause a lot of problems as mentioned above, we Just have to find a way to use It less than before and not to depend on It. Technology is a major problem in society By Weeks-Shabby people why doing it and now the technology is taking over. Unemployment rate has increased. Second of all, based on the American police department, machine robbery has been increased since 1990 till now, because it is on our smartness every minute, we depend on it in everything fo r example; Navigation, Alarm, Calculator, Calendar.It is good to have this technologies but what if the battery died? Or the phone got stolen? People will get lost in their life and will face hard time managing it. Second of all, the more people begin to depend on until the problem is resolved. This kind of dependency on technology puts people at In conclusion, as we have seen above, nothing is perfect. Everything can be dark or bright; positive or negative. It depends on the way we deal with it, depending and using technology every day in our lives can cause a lot of problems as mentioned above, we Just have to find a way to use it less than before and not to depend on it.

Budget Comparison Analysis

Budget Comparison Analysis The Federal Budget: Issues for FY2011 and FY2012 The federal budget is an important instrument used by the Congress to distribute resources and influence federal policies. The budget cycle for a single year takes about three calendar years to be completed. The managerial agencies open the budgetary procedure by assembling complete budget requests in the fiscal year before the President’s budget obedience.Advertising We will write a custom report sample on Budget Comparison Analysis specifically for you for only $16.05 $11/page Learn More Usually, numerous agencies commence working on their budget estimates during the summer before the onset of the fiscal year. The Office of Management and Budget (OMB) supervises the development of budget estimates from these agencies. The president is then expected to present a budget before the Congress on the first Monday of February (Levit, 2011, p.1). Budget Baseline Projections Financial plan Baseline projections review the brunt of future legislation on the budget. The CBO calculates current law baseline projections based on the postulations outlined in the budget enforcement legislation. Estimates based on these postulations usually produce superior revenue projections and slower growth of discretionary expenditure relative to scenarios autonomous forecasters perceive as likely. There are certain assumptions incorporated by CBO baseline projections: that the 2001/2003/2010 tax reliefs expire after 2012; that discretionary expenditure stays unchanged in inflation-adjusted terms; that sharp cutbacks in Medicare’s payment rates for doctors’ services will commence at the end of 2011 as planned; and that protraction of unemployment benefit will end on 31st, 2011 as planned. Nonetheless, CBO offers estimates of these overheads independently from its baseline (Levit, 2011, p.2). Federal Spending and Revenue Trends The federal spending accounted for about 21.2% of the gross domestic product (GDP) whereas federal revenues were estimated at 18.1% of GDP over the last four decades. Since FY2000, the US has experienced a budget deficit as a result of imbalances between spending and revenues (Table 1 in the appendix). For instance, in FY2010, the regime used up over $3.49 trillion in contrast to the $2.2 trillion in proceeds during this time. In addition, between the fiscal years 2008 and 2010, expenditures grew by $472.8 billion whereas revenues shrank by $362.1 billion (Levit, 2011, p.3).Advertising Looking for report on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More Federal Spending Federal expenditures are usually split into: mandatory, discretionary, and net interest categories. Mandatory expenditure includes expenditure on entitlement programs such as Medicare, Social Security and Medicaid. The Congress enacts laws that stipulate eligibility requirements for entitlement programs. The C ongress usually sets asides funds for entitlement programs based on the number of people who qualify. Optional expenditure on the other hand is a matter of yearly congressional appropriations laws. Net interest encompasses interest payments made by the government on the debt held by the public. In the fiscal year 2010, discretionary expenditure was about 9.28% of GDP. Discretionary expenditure, as a percentage of GDP, has been rising by 8.2% every year since FY2000. Increases in discretionary expenditures during this period (FY2000-FY2010) are mainly attributed to the US’ overseas military operations, especially in Afghanistan and Iraq (Levit, 2011, p.5). During the fiscal year 2010, mandatory expenditure was estimated at 55.2% of the aggregate spending, discretionary expenditure totaled 38.9% of aggregate spending, and net interest was about 5.6% of aggregate expenditure. Medicare, Medicaid and Social Security alone make up 42.9% of aggregate federal expenditure. Given that discretionary expenditure is slightly above 33% of the aggregate federal spending, a number of budget experts propose that any major federal outlay cuts must take into account reductions in mandatory spending. However, other experts argue that reductions in mandatory expenditures would have a negative impact on many households. Nonetheless, since CBO projects that the mandatory expenditure will increase to 14% of GDP in FY2021, action is required to reduce projected deficit levels and reinstate long-term fiscal health (Levit, 2011, p.6). Federal Revenue In the fiscal year 2000, total revenues were 20.5% of GDF. However, in FY2010, total revenues collected were 14.8% of GDP, the lowest level ever in the last six decades. Federal revenues have remained low for several years due to tax relief provision and economic recession. It is projected that federal revenues will remain low in FY2011. The long-term federal revenue prospects are dependent on the legislative actions of Congress on p otential tax reform and speed at which the economy recovers from the 2008 financial crisis. According to the CBO baseline projections, revenues are expected to increase to 20.7% of GDP in FY2021. These projections are based on the assumptions that some specific tax provisions end as planned under the current law.Advertising We will write a custom report sample on Budget Comparison Analysis specifically for you for only $16.05 $11/page Learn More Consequently, tax rates will increase hence boost revenue collection. â€Å"The major source of federal revenues has long been individual income taxes. For example, individual income tax revenues in the fiscal year 2010 were estimated at 6.3% of GDP† (Levit, 2011, p.6). Federal Response to Economic Crisis The federal government adopted exceptional remedial measures to address the 2008 financial crisis. For example, in February 2008, the Congress approved a $150 billion package (Economic Stimulus Act, 2008) to boost consumption levels through reimbursements to taxpayers and allowing business organizations devalue capital investments. Furthermore, the head of state signed into law the ARRA ACT of 2009, a second incentive package that is intended to kindle economic growth. The ARRA enclosed provisions that are now approximated at $820.8 billion in augmented mandatory and optional expenditure and decreased tax revenue for the FY2009-FY2019 period. â€Å"CBO projects that over 86% of ARRA’s direct effect on the deficit will take place the FY2011 ends† (Levit, 2011, p.10). These economic stimulus packages aim to bolster several state and local government programs such as: school funding, Medicaid, tax rebates, prolonged unemployment benefits as well as increased funding for transportation projects (Levit, 2011, p.10). Appropriations in the 2011 Fiscal Year The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act 2010 were signed by the President into law on D ecember 17th, 2010. This law had many provisions, such as the reinstatement of the estate tax up to 2012, the expansion of the 2001 and 2003 Bush tax rebates up to 2012 and patching the optional minimum tax up to the expiry of FY2011. In addition, the emergency unemployment benefits were prolonged under this law (Office of Management and Budget, 2011, p.16). The employee share of the payroll tax was also reduced by 2% until the expiry of FY2011. According to the present law, CBO projected that the expenditure and revenue actions in the bill would amplify the deficit by over $389 billion in FY2011 and by $467.9 billion during the FY2012-FY2020 (Levit, 2011, p.12).Advertising Looking for report on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More California’s State Budget In recent years, the state of California has been compelled to make hard choices to plug the budget gaps, for example, taxes were increased provisionally. In addition, the Proposition 98 Guarantee was decreased from $56.5 billion to about $49 billion. Overall, $103.5 billion in budgetary cuts were implemented between FY2008 and FY2010 (Brown, 2011, p.1). Even though the financial crisis has been the main cause of California’s budget deficit, the state had structural budget deficit prior to the economic recession. The budget gap for California State is projected to increase to $25.3 billion in the FY2011-12. This gap is composed of a budget-year deficit of $17.3 billion and a current-year deficit of $8.1 billion. There are several factors that contributed to the anticipated shortfall in FY2011-12. For example, the budget plan implemented in FY2010-2011 was based on impractical assumptions, such as financial assistance from the federal governmen t and on expenditure cuts that were not implemented. In total, these factors ($3.5 billion in federal assistance and $1.8 billion cuts) increase the budget gap by $5.3 billion (Brown, 2011, p.4). Bridging the Budget Gap In order to reinstate the power of local government to make sound decisions, increase efficiency in government operations and ensure the sustenance of core services, the governor proposed several remedial measures to bridge the budget deficit. As illustrated in Table 2, the budget consists of $ 26.4 billion in revenues, expenditure cuts and other measures to reduce plug the deficit in FY2010-11 and beyond. The budget decreases expenditure by about 12.4 billion. It comprises considerable cuts to several key programs, for example, $1.4 billion to California’s welfare-to-work program, $1.6 billion to Medi-Cal, $1billion to the California State University and University of California, over $579 million to employee reimbursement and state operations, and $750 milli on to the Department of Development Services (Brown, 2011, p.5). The California’s budget also contains some elements of borrowing and savings. â€Å"These consist of $1.6 billion in property tax shifts, $1.7 billion in borrowing from special funds, $0.9 billion from Proposition 63 moneys to finance community mental health services and $1 billion from Proposition 10 reserve to finance children’s programs†(Brown, 2011, p.6). Implementing the budget’s long-term solutions is the best way to purge the structural gaps in the future. As a result, the proposed budget demands for a hastened timeline to reinstate balance to the State’s budget. The proposed budget assumes that all relevant legislative amendments will be passed by the legislature and signed into law to implement budget solutions (Brown, 2011, p.6). Revenue Estimates California is currently recovering from the 2008 economic crisis. This recovery is apparent in the underlying revenue estimates f or the majority of California’s key revenue sources. The recently passed legislation has altered the pattern of California’s General Fund revenues. For instance, the Business Act [2008] limited the use of business tax credits (by 50%) to compensate taxpayer’s pre-credit responsibility for big businesses in FY2008-09. the impact of this restriction was to augment revenue by about $352 million in the FY2008-09, by $274 million in FY2009-10, and by about $7.9 million in FY2010-11. in addition, the Budget Act [2008] allowed corporations to share their credits with members in their association, commencing in FY2010. The impact of this provision was not evident until the FY2009-10 when the anticipated revenue is $54.9 million (Brown, 2011, p.36). This provision is projected to cause a revenue loss of about $235 million and $340 million in FY2010-11 and FY2011-12 respectively (Brown, 2011, p.37). Employee Compensation and Retirement In FY2011-12, salaries for state emp loyees are estimated to cost about $6.9 billion while other benefits such as retirement contributions and health care are estimated to cost $3.3 billion General Fund. Consequently, reducing salaries and benefits outlays continues to be critical to closing the budget gap. There are several proposals outlined in the General Fund budget to bridge the deficit. The first proposal relates to Personal Leave Program. The proposed budget mirrors savings of $71.5 million accruing from the personal leave program and extending into FY2011-12. The second proposal relates to the Reduced Employee Compensation Costs. A decrease of $308.3 million attained via a 10% reduction in take-home reimbursement for the 6 bargaining units without agreements. These savings will be realized via joint bargaining. Core Health Care Option is the third proposal outlined in the budget. In FY2010-11, healthcare benefit outlays for retirees and active employees are projected at 2.3 billion (Brown, 2011, p.177). In orde r to reduce healthcare expenditures for retirees and state employees, the budget incorporates an additional core health plan to the present plan options in order to save over $71 million from the anticipated rise in the FY2012 health rates. The core health plan would grant essential healthcare insurance at a lower premium. The California Public Employees’ Retirement System (CalPERS) will be empowered by the legislation to: bargain and append a core healthcare plan option to the current range of healthcare plans; and include a state agent in the healthcare contract consultations for the purpose of making adjustments to the core healthcare plan option and promoting the inclusion of cost-effective options within the current plans (Brown, 2011, p.178). Lancaster County: Budget Estimates FY2010 The management staff of the Lancaster County prepared a comprehensive budget estimates on the financial activities of the county for the FY2010. Since FY2004, the County of Lancaster has ne ver experienced a budget deficit (Table 3). For example, in FY 2004-05 total revenues were estimated at $16.6 million while total expenditures were $16.3 million during this period. In spite of the 2008 financial crisis, the total revenues collected in the County of Lancaster in FY2009-10 was the highest ($23.5 million) since FY2004-05 (Russell, 2010, p.61). In FY2010, unemployment rate for the County of Lancaster was 8.5%. In addition, revenues from taxable sale reduced by 3.5% during the 2010 fiscal period. As a result, the County’s budget for FY2011 decreased by about 2.3% (Russell, 2010, p.9). Priority of Funding The Lancaster County offers government services in eight key operational areas. These areas and percentage of total funding are: Judicial Administration- 3.2%; General Government Administration- 6.1%; Public Works-5.7%; Public Safety- 19.5%; Education- 50.7%; Health and Welfare- 11.8%; Community Development- 2.1%; and Parks, Recreation and Cultural-0.9% (Russell, 2010, p.3). Overview of the Lancaster’s Budget The budget statement for the County of Lancaster has three key aspects: Government financial reports; Fund financial reports; and Notes to the financial reports. The government financial reports provide general overview of the financial status of the County. Moreover, the government financial reports differentiate roles of the Lancaster County that are mainly financed through taxes and intergovernmental revenues obtained from user fees and other charges. The governmental activities of the Lancaster County include: courts; general government; sanitation; police services; social services; and education. The Fund financial reports are a cluster of accounts that are used to manage the manner in which the Counties resources are distributed for certain activities. The notes to the financial reports provide supplementary information that is critical to a full comprehension of the data contained in the government and fund financial repo rts (Russell, 2010, p.5). The government statement reflects activities such as public works, public safety and welfare services, which are financed through general government revenues (sales tax, property tax, fines, permits, etc). The statement of activities decreases gross expenditure via contributions, related program revenues and capital grants. The legislative fund fiscal reports are prepared using the attuned accrual basis of secretarial and the present fiscal resources extent benchmark. Revenues are acknowledged on the basis of their availability. They are treated as available only if they are collectible in the present financial period in order to be used to offset current expenditures. Accordingly, the County of Lancaster deems revenues to be available if they are collectible within 60 days after the expiry of the current financial period. â€Å"Expenditures are usually recorded when an expense is incurred. Nevertheless, debt service spending and spending related to compen sated claims, absence and judgments are documented only when imbursement is due† (Russell, 2010, p.20). The fiduciary funds of the Lancaster County are documented in the financial reports by type. Given that these resources cannot be used finance activities of the local government, they are not included into the government financial reports (Russell, 2010, p.20). Franchise taxes, property taxes and licenses related to the current fiscal year are perceived to be subject to accrual and are thus documented as revenues in FY2010. Consequently, personal and real taxes are documented as receivables and revenues when payable. Utility and sales taxes, which are amassed state agencies and forwarded to the County of Lancaster are treated as receivables and revenues if they are collectible within 60 days after the expiry of the FY2010. In addition, permits, licenses, rents and fines are documented as revenues when collected. Intergovernmental revenues- from state, federal and other grant s to be used to fund specific outlays- are documented in the fiscal period to which the funding applies. All other sources of revenues are perceived to be available and measurable the moment they are received by the government (Russell, 2010, p.20). Governmental Fund The County of Lancaster uses the General Fund to finance its operations. The fund is mainly used to document all financial resources and transactions of the County. The main sources of revenues are: local taxes; property taxes; licenses; federal grants; service charges; permits; and income interests. A major segment of the General Fund is mainly used to fund the activities of the Component Unit School Board. Capital Projects Funds is used to finance the construction or procurement of major capital assets. Special Revenue Funds are used by the County to document incomes from specific sources of revenues (except major capital projects) and requires different documentation as stipulated by the current legislative provision s (Russell, 2010, p.21). Long-term Obligations In the government financial reports, long-term obligations are documented as expenditures in the relevant business-type activities and governmental activities. With esteem to the fund fiscal reports, legislative fund sorts deed bond premiums as well as issuance costs of the bonds during the current fiscal period. The nominal value of debt issued and payments on debt issuances are documented as other sources of financing whereas concessions on debt issuances are documented as other expenditures incurred. The costs of bond issuances are documented as debt service outlays (Russell, 2010, p.24). Appendix Table 1: Federal Budget: Total Expenditure and Revenues, FY2000-FY2010 (As percentage of GDP) Fiscal Year 2000 2002 2004 2006 2008 2010 Expenditure 20.6 18.4 19.8 20 19.8 24 Revenues 18.1 18.4 16 18 18.4 15 Source: Levit, M.R. (2011). The Federal Budget: Issues for FY2011, FY2012, and Beyond. Washington, D.C., Congressional Resear ch Service Table 2: California’s State Budget: Budget Estimates (Dollars in millions) Fiscal Year 2010-11 2011-12 Total Percentage Expenditure Reductions 420 12,076 12496 47 Revenues 3162 8863 12025 46 Others 505 1378 1883 7 Total 4087 22317 26404 100 Source: Brown, E.G. (2011). 2011-12 Governors’ Budget Summary. Sacramento, California, State Capital. Table 3: Lancaster County: Total Revenues and Expenditures, Fy2004-FY2010 (Dollars in millions) Fiscal Year Total Expenditure Total Revenues 2004-05 16372 16614 2005-06 18260 16903 2006-07 19431 18944 2007-08 21109 21544 2008-09 21323 23550 2009-10 21534 23521 Source: Russell, J. (2010). County of Lancaster, Virginia: Annual Financial Report. Virginia, County of Lancaster. References Brown, E.G. (2011). 2011-12 Governor’s Budget Summary. Sacramento, California, State Capital. Levit, M.R. (2011). The Federal Budget: Issues for FY2011, FY2012, and Beyond. Washington, D.C., Congressiona l Research Service. Office of Management and Budget. (2010). Fiscal Year 2012: Budget of the U.S. Government. Washington, D.C., U.S. Government Printing Office. Russell, J. (2010). County of Lancaster, Virginia: Annual Financial Report. Virginia, County of Lancaster.

Essay on The art of graffit

Essay on The art of graffit Essay on The art of graffit The Art of Graffiti "Graffiti has been around since man encountered his first stone wall" (George 11). I think it is important for people to recognize this long lasting art’s positive impact on society. Especially for someone living in a big city like Chicago, where graffiti has been popular for almost three decades, it is unrealistic to think it can be avoided (Bisnett 1) . Growing up in Chicago, I have come across multiple types of street art. Whether I’m using public transportation or just walking down the street, my day is inspired by the creative works of art I encounter. In this paper I argue graffiti, which consists of street art and murals, to be art because it draws emotion, expresses artistic skill, and follows aesthetic as well as organizational principles. However, I would not consider every piece of graffiti to be art. For graffiti to be considered art it has to draw emotion. According to the Oxford English Dictionary, one definition of art is, â€Å"the expression or application of creative skill and imagination, typically in a visual form such as a painting, drawing, or sculpture, producing works to be appreciated primarily for their beauty or emotional power† (Art 1). Any painting or drawing that has meaning and afflicts emotion is considered art. This applies to graffiti, especially murals, because they usually have a purpose and meaning that draws out emotion. Another example of how graffiti draws emotion is from a quote in the piece "Tags" from Hip Hop America by Nelson George, which talks about a group of people called â€Å"taggers† and how graffiti was incorporated into their lives. George states â€Å"Graffiti was the voice of kids using spray paint and Magic Markers to scream for attention and make art† (12). People used their art to express whatever emotions they were feeling inside in order to be heard by other people. It seems to be that this was a lifestyle activity for many. Whatever emotions someone was feeling at that point in life  ­ whether it be anger, frustration, or passion  ­ they were able to express it to the world through the art of graffiti. Another example from the story of â€Å"Tags† comes from a young entrepreneur ­artist, Fred Braithwaite. Braithwaite got together graffiti artists to work in the downtown art scene, and then conjoined them with the punk rock club scene. In â€Å"Tags† it states, â€Å"his point was that this living, aggressive art was a perfect fit with the same anti establishment attitudes that ruled at punk landmarks like CBGB† (George 12). Just by describing graffiti as a living, aggressive art shows that it brought out some type of emotion and connection. Braithwaite compares graffiti to punk landmarks, which I think both had emotional effects on people. Another example of how graffiti draws emotion is from an article by the Chicago Tribune called "Art Of The City Tells City's Tale" by Phat X. Chiem. Chiem states, â€Å"Graffiti, along with rap music, breakdancing and deejaying, or spinning records, has always served as an expression of hip ­hop culture† (2). Graffiti is one type of device used to express culture, more specifically in the case, hip ­hop culture. Once graffiti was able to express hip ­hop culture, it actually became an important element of the culture. Being an important element, graffiti enhanced meaning and emotion to anyone who connected to the hip ­hop culture. The fact that graffiti is able to express this type of emotion is one of the main reasons it is considered an art. Not only is graffiti art because it draws emotion, it can also be considered art because it demonstrates skill. According to the Oxford English dictionary, another definition for the word art is, â€Å"a skill on doing something, especially as the result of knowledge or practice† (Art 127). In order for something to be considered art, the piece must show it requires skill. Not everyone can paint beautiful murals. It is something one has to acquire that comes