Linking Cost-Volume-Profit Analysis with Goal Value Analysis in the Curriculum Using Spreadsheet Applications

This paper is designed to demonstrate successful innovations in education, namely, combining a managerial accounting concept with a menu analysis concept using spreadsheet applications

An Evidence-Based Practice Handbook for the Reduction of Perioperative Pressure Injuries: An Implementation Guide

The Association of Perioperative Nurses (AORN) Prevention of Perioperative Pressure Injury Tool Kit is a comprehensive set of evidence-based practices that can reduce the development of pressure injuries (PI) (AORN, 2022). A bundled set of prevention strategies is positively associated with reducing the development of injury or ulceration and improved patient outcomes. To effectively implement this Prevention of Perioperative Pressure Injury Tool Kit, there are evidenced strategic practices to support change readiness, including engaging stakeholders around the reasons for the change, gaining leadership support, assembling an interprofessional implementation team, providing compelling information that highlights the need for the change, and identifying necessary resources. The implementation plan outlined in this guide systematically explains how organizations can prepare, implement, and evaluate the use of the AORN Prevention of Perioperative Pressure Injury Tool Kit and the key considerations that should be explored with implementing a practice

Linking Cost-Volume-Profit Analysis with Goal Analysis in the Curriculum Using Spreadsheet Applications

This paper is designed to demonstrate successful innovations in education, namely combining a managerial accounting concept with a menu analysis concept using spreadsheet applications. The managerial accounting concept of cost-volume-profit (CVP) analysis predicts the sales dollars and volume required to achieve desired profit (or breakeven) based on known costs. The menu analysis concept of goal value (GV) analysis evaluates each menu item\u27s food cost percentage, contribution margin, popularity nonfood variable costs (e.g., variable labor costs), and selling price. CVP analysis is used to establish targets for the entire operation, whereas GV analysis evaluates individual menu items against those operational targets. GV analysis is based on the operational goals in terms of food cost, other variable costs, selling price, and number of covers. If, for example, the CVP analysis suggests that the number of covers needed to generate desired profits will not likely be achieved, costs should be evaluated. If food and labor costs are reduced to generate a more reasonable sales figure in CVP by increasing contribution margin, then those changes affect the desired food and variable (labor) costs in GV analysis. In addition, desired selling price (check average) and number of covers in GV analysis should be set based on results in CVP analysis. Therefore, the two analyses can be strategically linked. In order to effectively teach the linkage between CVP analysis and GV analysis, the author presents spreadsheet applications that combine the two analyses

The Effects of the Night Shift on Nursing Staff of an Inpatient Hospice Facility

The night shift environment in an inpatient hospice facility is unique in care and relegates challenging situations for the nursing staff. Using the Parse methodology, the purpose of this project was to explore the challenges faced by inpatient hospice facility night shift nursing staff in providing a continuum of care for dying patients and their families. Nine night shift hospice nurses participated in 45-60 minute interviews. The interviews were conducted in a hospice quiet room or a designated place of comfort for the participant, which allowed for dialogical engagement. The interviews were unstructured with open-ended questions about lived experiences. The interpretive phenomenological approach was used to understand positive outcomes and management involvement and developing positive morale. Descriptive coding was used to collect and analyze data. According to study findings, hospice night shift nursing staff were exposed to the stressors of dying patients, their families, a dissatisfied work environment, and their personal life. The core concepts addressed by the participants were feeling isolated and disrespected, staff development, and using coping strategies. Strong relationships through coping mechanisms were developed on the night shift, but the unmet issues of the staff were poorly regarded. The study perpetuates the need for further research in understanding the experiences of hospice night shift nursing staff and the changes needed to eliminate imminent night shift turnover

Isaac Dopson to John Kean, August 2, 1789

Isaac Dopson wrote to John Kean, addressed to Beaufort, SC. He wrote to ask if John would lease him his plantation. The letter is addressed from Indian Land , possibly in Georgia and is in reference to John\u27s plantation there.https://digitalcommons.kean.edu/lhc_1780s/1292/thumbnail.jp

Getting Lost to be Found: The Insider-Outsider Paradoxes in Relational Ethnography

Purpose: The paper draws on the direct experience of a practitioner undertaking real-time research in his organization to offer insights into the dual role of practical insider and theoretical outsider. The duality helps the researcher to live ‘in’ and think ‘out’ of the research context to develop a theory for practice and then transpose it to a practice for theory through the collaboration of an external theoretical insider. Design/Methodology/Approach: This is a theoretical account of the reflexive experience of the practitioner reintroducing relational ethnography, where the researcher regards processes and spaces as the objects of analysis rather than bounded groups and places. It emphasizes the relational significance of the researcher, researched, and theoretical insider in exploring the structures of relations and meanings in the field of professional practice. Findings: The paper argues that understanding the complementariness and paradoxes of the dual role helps the researcher to identify knowledge gaps and contest commonsense knowledge in search of critical knowledge and theoretical insights. Transition between the bounded (restrained) and unbounded (unrestrained) selves occurs in the holding space of research, influencing the position from which the researcher views himself, his subjects, and his social world. Originality/Value: The paper extends the dimension of ethnographic research, which de-centers the authority and control of the researcher to that of the relationship between the researcher and informants, by focusing on the relational significance between the researcher, researched, and theoretical insider. This perspective gives rise to a deeper understanding of relational ethnography, seen largely in sociological research, as relevant to organizational research, where structures of relations and actions explored in real-time could account for the configuration, conflict, and coordination of work practices

Effects of urban expansion on ownership, use and taxation of agricultural land

Digitized 2007 AES.Includes bibliographical references

The role of chief executive officers in a quality improvement initiative: a qualitative study

Objectives: To identify the critical dimensions of hospital Chief Executive Officers’ (CEOs) involvement in a quality and safety initiative and to offer practical guidance to assist CEOs to fulfil their leadership role in quality improvement (QI). Design: Qualitative interview study. Setting: 20 organisations participating in the main phase of the Safer Patients Initiative (SPI) programme across the UK. Participants: 17 CEOs overseeing 19 organisations participating in the main phase of the SPI programme and 36 staff (20 workstream leads, 10 coordinators and 6 managers) involved in SPI across all 20 participating organisations. Main outcome measure: Self-reported perceptions of CEOs on their contribution and involvement within the SPI programme, supplemented by staff peer-reports. Results: The CEOs recognised the importance of their part in the SPI programme and gave detailed accounts of the perceived value that their involvement had brought at all stages of the process. In exploring the parts played by the CEOs, five dimensions were identified: (1) resource provision; (2) staff motivation and engagement; (3) commitment and support; (4) monitoring progress and (5) embedding programme elements. Staff reports confirmed these dimensions; however, the weighting of the dimensions differed. The findings stress the importance of particular actions of support and monitoring such as constant communication through leadership walk rounds and reviewing programme progress and its related clinical outcomes at Board meetings. Conclusions: This study addressed the call for more research-informed practical guidance on the role of senior management in QI initiatives. The findings show that the CEOs provided key participation considered to significantly contribute towards the SPI programme. CEOs and staff identified a number of clear and consistent themes essential to organisation safety improvement. Queries raised include the tangible benefits of executive involvement in changing structures and embedding for sustainability and the practical steps to creating the ‘right’ environment for QI

On the tension between standardized and customized policies in healthcare: The case of length-of-stay reduction

Hospitals increasingly adopt standardized policies as a way to improve the efficiency of healthcare delivery. One key policy has been to reduce a patient's length of stay, which is commonly perceived as an effective means of improving patient outcome, as well as reducing the cost per procedure. We put this notion to the empirical test by using a database of 183,712,784 medical records of patients in the English NHS between 1998 and 2012, studying the effects of the NHS's policy of decreasing length of stay for hernia patients. While we found it to be an effective way of reducing the cost per procedure, on aggregate, we also found that it increases the risk of readmission and of death for vulnerable and elderly patients, unduly increasing the long-term failure costs of the operation for these patient groups. Based on our findings we propose a differentiated policy to selectively decrease length of stay, which we estimate could save up to US$565 per non-emergency hernia procedure (a 19.97% reduction in the cost per procedure). We outline the implications of our findings for medical practice, and discuss the wider theoretical contributions to the wider standardization-customization debate in healthcare operations management