What is the etiology, pathogenesis, and clinical manifestations of chronic kidney disease? What lifestyle changes (treatment approaches) do you recommend that chronic kidney disease patients avoid? Why are hypertension and anemia coded with chronic kidney disease?

Impact of Inventory Changes on Absorption-Costing Income: Divisional Profitability Dana Baird was manager of a new Medical Supplies Division. She had just finished her second year and had been visiting with the company’s vice president of operations. In the first year, the operating income for the division had shown a substantial increase over the prior year. Her second year saw an even greater increase. The vice president was extremely pleased and promised Dana a $5,000 bonus if the division showed a similar increase in profits for the upcoming year. Dana was elated. She was completely confident that the goal could be met. Sales contracts were already well ahead of last year’s performance, and she knew that there would be no increases in costs. At the end of the third year, Dana received the following data regarding operations for the first three years:

Year 1 Year 2 Year 3

Production 10,000 11,000 9,000

Sales (in units) 8,000 10,000 12,000

Unit selling price $10 $10 $10

Unit costs: Fixed overhead* $2.90 $3.00 $3.00

Variable overhead $1.00 $1.00 $1.00

Direct materials $1.90 $2.00 $2.00

Direct labor $1.00 $1.00 $1.00

Variable selling $0.40 $0.50 $0.50

Actual fixed overhead $29,000 $30,000 $30,000

Other fixed costs $ 9,000 $10,000 $10,000

*The predetermined fixed overhead rate is based on expected actual units of production and expected fixed overhead. Expected production each year was 10,000 units. Any under- or overapplied fixed overhead is closed to Cost of Goods Sold.

Yearly Income Statements Year 1 Year 2 Year 3

Sales revenue $80,000 $100,000 $120,000

Less: Cost of goods sold* 54,400 67,000 86,600

Gross margin $ 25,600 $ 33,000 $ 33,400

Less: Selling and administrative expenses 12,200 15,000 16,000

Operating income $13,400 $ 18,000 $ 17,400

*Assumes a LIFO inventory flow.

Upon examining the operating data, Dana was pleased. Sales had increased by 20 percent over the previous year, and costs had remained stable. However, when she saw the yearly income statements, she was dismayed and perplexed. Instead of seeing a significant increase in income for the third year, she saw a small decrease. Surely, the Accounting Department had made an error.

Required:

1. Explain to Dana why she lost her $5,000 bonus.

2a. Prepare variable-costing income statements for each of the three years.

Medical Supplies Division

Variable Costing Income Statements

For the Previous 3 Years Year 1 Year 2 Year 3

Sales $ $ $

Less: Variable cost of goods sold

Variable selling expense

Contribution margin $ $ $

Less: Fixed overhead

Other fixed costs

Operating income $ $ $

2b. What is the difference between the absorption-costing and variable-costing incomes?

$

3. If you were the vice president of Dana’s company, which income statement (variable-costing or absorption-costing) would you prefer to use for evaluating Dana’s performance?

Do you believe that there is too much or too little redundancy in our health care delivery system? Where does most of the redundancy occur? Where should we have more redundancy (second opinions)?

DA=34.9 DL=15.94 DGAP=18.96

use these duration values to calculate the for the predicted changes in the banks assets a. a decrease in .35 percent on interest rates on assets

b for a .5 percent decrease in interest rates on liabilities

c. what is the change in equity value MVE from the decrease in balance sheet   calculated in part 1 and 2 in part a and b

Give recommendations or strategies about Costs and benefits of labeling changes to meet new government standards for a small manufacturer of olive oil production. use your own knowlege your ideas or some research.

1. EXPLAIN How nebulizer and inhaler assist in early detection of asthma symptom changes in children and teenagers?

2. Describe How NEBULIZER AND INHALER assist in THE disease management education OF ASTHMA?

Changes in project scope might affect the project’s schedule. Discuss this statement. How would a project manager formally can inform and communicate such adjustments to project stakeholders?

need to state and discuss PM will inform and communicate.

NOVA BECOMING HUMAN

1) In trying to understand how rapid the climatic changes were for Homohabilis, how do scientists estimate the rates of change?

2) What was the African climate during the time when our ancestors’ brain size was “flat-lining” (from Sahelanthrous to Lucy).

3) When hominid brain size begins to increase (beginning with Homo habilis), what was happening to the African climate?