Hospital Organization

Hospitals continue to be the largest segment of the health care industry, measured by economic volume and delivery of a wide range of professional services. HEALTH CARE SERVICES The different segments of the health care delivery system provide various combinations of services. The specific combination offered depends on a variety factors that prevail in a location, including state and local licensing laws, reimbursement structures, availability of medical personnel and facilities, and the demographic details (such as age and industrial distribution) of the potential patient population.The unique aspect of the health care industry from an audit perspective is the health care delivery system – the revenue cycle. The other cycles are essentially similar to those in manufacturing or selling enterprises. Services are generally described by a six-level classification. Those levels indicate, but do not strictly define, the type of organization, the level of medical treatment involved , or the severity of, or prognosis for, the medical situation. The levels are: †¢Preventive – Health education and prevention programs provided by business and other organizations, such as schools and family planning clinics. Primary – Early detection and routine treatment of health problems, such as are often provided by physicians’ offices, industrial and school health units, and hospital outpatient and emergency departments.†¢Secondary – Acute care services, typically provided by medical personnel, through hospitals, using elaborate diagnostic and treatment procedures. †¢Tertiary – Highly technical services, such as for psychiatric and chronic diseases, provided through specialty facilities and teaching hospitals. †¢Restorative – Rehabilitative and follow-up acre, typically provided by home health agencies, nursing homes, and halfway houses. Continuing – Long-term, chronic care, typically provided by geriatric d ay care centers and nursing homes. The growing economic magnitude of the health care system has led to increased regulatory activities focusing on health care. This increase in regulation interacts with a growing demand for more health care and for increasingly technical and complex methods of providing it. The largest and most evident regulatory activity involves reimbursement by state governments. Other regulatory activities are concerned in varying degrees with the availability and quality of health care.There are continued initiatives by state government to link such regulations to reimbursement in order to enforce compliance. The presence of multiple regulatory systems influences the demand for and the nature of professional accounting services required by health care institutions. Those systems often emphasize reporting requirements, and health care institutions tend to view compliance reporting as a major use of accounting data. Auditing services in particular are affected be cause the regulatory agencies rely heavily on the attest activities of the health care institution’s independent accountant.STRUCTURE AND ORGANIZATION Patient care is the essential function of a hospital. Other vital roles include medical education and research. Recently, many larger general hospitals have become total community health centers, providing a wide range of outpatient services in addition to traditional impatient care. One characteristic of the growth of the health center concept is the emergence of such diverse related organizations as real estate holding companies and medical management companies.These organizations are a response to changes in the reimbursement, regulatory, tax and financial environment facing hospital management. Such nontraditional organizational structures and patterns of activity are needed to provide adequate financial resources to support the delivery of health care by hospitals. Some observers see these changes as leading to major multi hospital systems, so that in the future a few major health entities may control the majority of the hospital beds in the country. Hospitals may be classified by type of ownership and mode of operation, as follows: Government – Hospitals operated by governmental agencies and providing specialized services to specific groups and their dependents, such as the military, veterans, government employees, the indigent and the mentally ill. †¢Investor-owned (proprietary) – Hospitals owned by individual proprietors or groups of proprietors or by the public through stock ownership. The objective of such hospitals is to operate for profit. †¢Voluntary nonprofit – Hospitals operated under the sponsorship of a community, religious denomination, or other nonprofit entity.This is the largest category (in number of hospitals), comprising two major types: teaching hospitals and community hospitals. a. Teaching hospitals – Generally university-related hospitals, t heir health care service activities combine education, research and a broad range of sophisticated patient services. Large community hospitals affiliated with medical schools and offering intern and resident programs are also considered teaching hospitals. b. Community hospitals – Hospitals that traditionally are established to serve a specific area, such as a city, town, or county, and usually offer more limited services than teaching hospitals do.Hospitals may also be categorized by the type of care provided, as short-term (acute), general, long-term general, psychiatric, and other special care. The mode of a hospital’s operation and type of care occur in various combinations, such as government psychiatric or short-term pediatric. THIRD-PARTY REIMBURSEMENT OR PAYMENT A major difference between health care entities and commercial enterprises is that the recipient of health care services – the patient – in most cases does not pay directly for the service s. Instead, payment is made by some other organization.The payment is often referred to as a â€Å"third party†. Typically, a hospital’s most significant patient revenue sources are its reimbursement contracts with third parties. In each case, there is an identifiable group of patients whose health care services are paid for, in whole or in part, by the third party. The amount of the reimbursement, as well as the eligible class of patients and other administrative matters, is covered by regulations or contracts. The major third parties are governmental agencies. Of these, the state government is the largest.Medicard is state-administered third-party reimbursement program designed to underwrite hospital costs of the medically indigent and those eligible for certain types of public welfare. Medicare is a third-party reimbursement program administered by the Health Care Financing Administration of the Department of Health and Human Services. State governments have long be en involved in reimbursement for health care services, and their involvement has increased through participation in the Medicard Program. Recently, the continued growth of third-party expenditures for reimbursement has fostered a number of state-based cost control programs.Of increasing importance are a wide variety of controls at the state level, usually referred to by terms such as state rate control. The state government has been quite active in encouraging or supporting such programs. The impact of governmental and commercial third parties on hospital is affected by when the reimbursement or payment is determined and the basis of the reimbursement or payment. Third-party reimbursement systems are either retrospective or prospective. Retrospective refers to third-party reimbursement systems that determine the amount to be paid after the services have been performed.In prospective payment systems, the amount is determined before the services have been performed. Reimbursements or payments are usually based on either the costs (to the hospital) of services performed for eligible patients or the amounts charged by the hospital for such services. The regulations or contracts of the third party contain specific provisions designed to ensure that only certain costs or charges enter into the determination of the reimbursement or payment. There are also provisions to ensure that reimbursement or payment is made only for services to eligible patients.Third-party payers can be expected to continue to refine their approach as the volume of payments increases. The difference between the hospitals established rates for services rendered and the amounts received or receivable from third-party payers known as a contractual allowance and is shown as a deduction from gross patient revenues on the statement of revenues and expenses. PAYMENTS AND SETTLEMENTS Under many retrospective reimbursement and prospective payment contracts, the hospital is paid throughout the year on a n interim basis.The payment is based on estimates of costs expected to be incurred during the year in serving patients. At the end of the fiscal year, a reimbursement report is filed with each third party, and any difference between the final cost settlements, by providing an independent basis for third-party reliance on the hospital’s accounting records. Reimbursement reports typically include cost-finding calculations that segregate direct costs by cost centers and allocate overhead costs from indirect or nonrevenue-producing centers to revenue-producing centers, using one of several allocation methods.Departments that provide direct patient services such as nursing, laboratory, and radiology are examples of revenue-producing centers, while support or overhead units such as laundry, dietary, and administrative services are typical nonrevenue-producing cost centers. This allocation produces an operating cost for each revenue-producing center, consisting of its direct costs p lus its share of indirect costs. After all costs have been assigned to revenue-producing centers, they are apportioned to the various third-party payers. STATISTICSDepartmental activity or usage statistics are employed in most cost-finding methods used to allocate overhead costs to revenue-producing centers. Some statistics, such as square feet of space, may remain unchanged from prior years. The auditor should, however, inquire whether changes have occurred. Simple observation is helpful; a new wing, department, or floor plan means that statistics must be updated. Certain statistical information is generated by the various transaction cycles. Examples of statistics that are generated in the buying cycle are: Payroll pesos – Used to allocate employee benefits, health and welfare costs, and other compensation costs. †¢Hours worked – Used to allocate nursing administration costs and sometimes employee cafeteria costs. †¢Full-time equivalent employees (FTE) â₠¬â€œ Sometimes used to allocate employee cafeteria costs. Other statistics utilized in cost-finding and third-party reimbursement are generated by departmental activity studies and surveys. Examples of such statistics are pounds of laundry, housekeeping hours of service, social service hours, and cost of drugs and medical and surgical supplies issued to nursing stations.Medicare regulations require a study of at least four 2-week periods annually. FUND ACCOUNTING The audit guide prescribes the use of fund accounting for the external financial statements of nongovernment, not-for-profit hospitals. Fund accounting entails the maintenance of separate or group accounts for hospital resources according to the spending objectives set by donors, other outside sources, or the board of trustees. (Investor-owned hospitals are regarded as business enterprises and report as such. ) Two broad classes of funds are used: †¢Unrestricted funds, which encompass assets other than those that are r estricted, as defined below.Many authorities believe that this class of funds should be referred to as general and that the term unrestricted is misleading, since restrictions other than those imposed by donors or grantors may be placed on assets of these funds. A reserve account maintained under a bond indenture provision is an example of an asset that is included in unrestricted funds but is restricted as to use. †¢Restricted funds, which encompass assets that are subject to restrictions imposed by specified external parties, that is, donors or grantors. Examples are plant replacement and endowment funds. AUDIT STRATEGY AND RISK ASSESSMENTIn many ways, the accounting systems and controls that operate in health care institutions are the same as those in any other industry. Because of regulation by governmental agencies and consumer group pressures, however audit concerns for hospital client is expanded considerably. Those concerns, fee pressures because of the nonprofit nature of many institutions, and competition among firms all create a need for this audit analysis to streamline audit procedures and improve audit efficiency as much as possible. In developing an audit strategy for a hospital engagement, the auditor had a thorough understanding of the patient mix.The geographic location of the hospital, the range of service it provides, and state regulations influence the age, financial status, and insurance coverage of the patient population. In particular, the audit strategy will vary depending on whether the services are rendered on a charge-paying or cost-reimbursement basis. If most of the hospital’s services will be paid on a cost-reimbursement basis; the propriety of costs incurred is a primary concern of the auditor. The accuracy of departmental revenue classification is also important in the cost apportionment process.The payment is made either directly by the patient or by third parties based on actual charges billed; auditing statistica l data and departmental cost classification is deemphasized since those data do not affect revenue. In planning hospital audit, it is important to have an understanding of the hospital’s current financial position and financial trends. Analyzing financial ratios may lead to a fuller understanding of the hospital’s operations and problems than could be obtained from reviewing raw data. It is also helpful to compare the hospital’s operations and financial position with those of the other institutions.Inherent risk in considerations in the health care industry revolves around the third-party reimbursement structure. A key concern is billing procedures, which are complicated by the very significant involvement of third parties. TYPICAL TRANSACTIONS, INTERNAL CONTROLS, AND AUDIT TESTS PATIENT REVENUE CYCLE The major source of revenues in a hospital is services provided to patients. Revenue was recorded, at hospital’s established rate, on the accrual basis at t he time services are performed. Patient service revenues are recorded separately by source (laboratory revenues) and by patient type (inpatient or outpatient).Additionally, the source of payment of each patient is essential information that was captured by the accounting system. Hospitals generally billed inpatients after completion of a patient’s stay in the hospital. The actual amount received by the hospital may vary depending on contractual arrangements between the hospital and the patient or a third-party payer. Services rendered to private-paying patients are billed at the established rates, except that courtesy allowances may be granted to doctors, employees, or members of religious orders and charity allowances may be granted as determined by patient needs and hospital policy.To understand the hospital’s patient revenue cycle, the auditor should become familiar with the various functions and departments that may serve patients and should also understand how tho se functions and departments relate to accounting for patient revenue. SUBSTANTIVE TESTS OF ACCOUNTS RECEIVABLE Hospital receivables have several characteristics not normally found in receivables of commercial organizations. First, full-rate charges to patients for services received may be settled for an amount less than the full rate because of contractual arrangements with third-party payers courtesy, charity, or other policy discounts.In addition, large amounts of receivables are paid by third-parties, and payment may be made by a single payer or combination of payers (e. g. , commercial insurance, Medicare, Medicard, workers’ compensation and the patient. ) Since a patient may have more than one insurer, it is possible for duplicate payments to be made on the patient’s account. This results in credit balances in accounts receivable, which are characteristic of hospitals with aggressive billing procedures.The auditor should review the components of these credit bala nces, and if they are significant, consider reclassifying them. Since the hospital must refund duplicate payments, the auditor should review controls over issuance and use of refund checks to determine that they are for valid credit balances and that they are payable to the proper payee. In most hospitals, accounts receivable are classified according to the patient’s billing status, generally using the following categories: †¢Inpatient:Admitted but not discharged (commonly referred to as â€Å"in-house patients†) Discharged but not billed (accounts awaiting final or â€Å"late† charges, or unbilled as a result of a backlog in billing procedures – which might indicate a control weakness) Discharged and billed †¢Outpatient: Unbilled Billed These categories of inpatients and outpatients may be expanded further to indicate private-paying status or third-party responsibility for payment. The existence and accuracy of accounts receivable are normally tested by reviewing subsequent cash receipts.The validity of admitted-but-not discharged patient receivables can be tested by comparing accounts with the daily census report or by relying on compliance tests of admitting function. Confirming balances with patients may be difficult, and the auditor should consider confirming other items, such as number of days spent in the hospital, types of insurance coverage, or, at least, the policy number and insurance company. This information confirms that the patient was in the hospital. Negative confirmations generally produce adequate results for the â€Å"self-pay† or patient portion of the bill.Typical responses for the third-party portion state that the patient believes the bill will be paid by the insurance company or that the patient is unable to confirm because of insufficient information. NONPATIENT REVENUES Revenues from sources other than patient charges consist of interest on invested funds, unrestricted gifts and grants, tr ansfers from restricted funds, and expenditures of restricted fund assets for the benefit of unrestricted (general) funds. Audit steps for material nonpatient revenues should include, but not limited to: †¢Confirming investment activity with banks or an external trustee. Reviewing date and documents underlying gifts, grants, and bequests, such as board minutes, correspondence, and acknowledgement receipts. †¢Reviewing research or grant documentation. †¢Confirming pledges (or otherwise obtaining satisfaction as to their existence) and evaluating their collectability. BUYING CYCLE Payroll. Hospital employees may be classified as professional and nonprofessional. Examples of professional staff are registered nurses and licensed vocational nurses. Nonprofessional employees include orderlies, housekeeping and maintenance personnel, and kitchen staff.Control over both professional and nonprofessional time is critical since salary costs constitute a significant portion of ho spital costs. Generally, the same payroll audit procedures used in other organizations of comparable size also apply to hospitals. Compliance testing of total payroll costs should include tests of controls over classification of costs by department, which is important for purposes of reimbursement and also for cost reporting. Misclassification of a reimbursable cost to a no reimbursable cost center could result in failure to receive reimbursement for that cost.The auditor typically reviews the appropriateness of the account distribution and traces amounts to the payroll register or distribution summaries. Those registers or summaries are tested for mathematical accuracy and then agreed to the appropriate general ledger accounts. Other Expenses. Hospital expenses are typically classified by departmental function (such as nursing services and laboratory services). Proper classification of costs by department is important for financial statement purposes as well as cost reporting and r eimbursement.The auditor should test the propriety of the general ledger account distribution by reference to purchasing documentation. Fixed Assets. Controls over the acquisition of property, plant, and equipment by a hospital should be the same for a commercial enterprise. Some hospital departments own and use expensive, highly specialized equipment, such as nuclear magnetic resonance devices. Department heads should, of course, but that involved in capital budgeting and purchasing decisions, but that involvement should not extend to overriding controls that have been instituted for purchases generally.

How to hook up to a fire hydrant and pull hose

So when you get toned out to a fire you are going to be told what to do on the way. You need to have full PEP (personal protective equipment). So if you're told to hook up to the hydrant you need to know your Steps. First grab the hydrant bag and throw it to the hydrant you will hop up on the steps and find the rope wrapped around your 5 inch and pull it off then wrap it and hook it up. So to go into more detail about pulling your hose. You are going to make sure when you find this rope and pull it, make sure that coupling doesn't hit you in the head. You should have your helmet on anyway.There should be a 20 foot section n this roped section. When you pull it off wrap that section all the way around the hydrant. If you don't wrap it all the way the engine will pull off and t will take you will it. Once you see its unfolding out of the hose bed you can go ahead and check you duce and a half connections to see if they are tight. If they aren't and you open it up it can blow off and ta ke out a knee. When you are working a hydrant ALWAYS stay behind it! If you stand in front or on the sides of a hydrant you will lose you private area or your knee caps.If the two and a half cap hits you in the knee you probably won't be a firefighter ever again. So after you wrap your hydrant and tell them to go you will start on opening First you are going to want to make sure your two, two and a half caps are it. Tight using your hydrant wrench. Then take you're the big cap off. After you do that you want to open your hydrant just enough to where it flows water. You're going to do this to make sure it's clear of trash so do it till the water turns clear then cut it off. After you cut it off go in your hydrant bag get your storks coupling.Put that on the threads of the big discharge. After you do this unwrap your 5 inch there is a 20 Ft. Section wrapped in a rope. Take your rope off then stretch your hose out so its got a slight bend. You aren't going to want any hard turns in the hose because the more it bends and the more it kinks the less pressure you have going to the pumped. Now after you hook your storks couplings up you're going to wait to open your hydrant till your driver tells you to. After he tells you to open your hydrant SLOW! If you open it to fast you will be fighting to get kinks out of a big hose.Now when you're pulling kinks out don't ever pull in the kinks it will pinch you BAD. Did that once anti ever done it again. Now when you open up your hydrant. Open it all the way then turn it back a quarter turn. If you have any leaks at your connection there's a rubber mallet and spanner wrenches in your hydrant bag. Now if its hydrant to coupling you will us the mallet. If it's in the storks take 2 spanner wrenches get both your locks when you put them on the coupling and turn opposite directions. But make sure it is the right way. Remember rightly tightly lefty loose! Now always remember fire hydrants are Dangerous.

Auditory Attention Essay Example for Free

Auditory Attention Essay The ability to localize sound sources is of considerable importance to both humans and animals; it will determine the direction of objects to seek or to avoid as well as indicating the appropriate direction to direct visual attention. The precision of sound localization is remarkable, particularly for brief sounds or for those occurring in noisy or reverberant surroundings. While the most reliable cues used in the localization of sounds depend upon a comparison of the signals reaching the two ears, there are also phenomena of auditory space perception which result from monoaural processing of the signals. Localization refers to judgments of the direction and distance of a sound source. Like when headphones are worn, the sound image is located inside the head. Headphones allow precise control of interaural differences and eliminate effects related to room echoes. Using two ears we are able to selectively attend to sounds coming from a particular direction while effectively excluding other sounds. This ability is particularly important in noisy surroundings or when there are several sound sources competing for our attention. Our acuity in locating sounds is greatest in the horizontal dimension, fairly good in the vertical direction and least good in the depth dimension. Aside from this ability we are also able to judge the direction of a sound source and to some extent estimates its distance. Many everyday experiences indicate that auditory localization can be influenced by conflicting visual cues. At a cinema for example, the loudspeakers are usually placed behind the screen or in its center yet the sound still appears to come from the actor’s mouth as he moves about the screen. Similarly, the loudspeaker in a television set is located to one side of the screen but the sound does not appear to be detached from the visual image. Thus, it might be possible that exposure to conflicting auditory and visual cues for a period of time may lead to an after-effect in which the localization of sounds is systematically displaced. This may occur during experiments wherein sound may be generates from one area but a cue may say otherwise and given the effects of practice and priming, experiment results into auditory localization may not be valid. Early findings on the study of orienting pure auditory attention have yielded no significant change in performance. Posner (1980) did not find any advantage in the use of auditory pre- cueing of auditory targets. Others have failed to find a benefit for the detection of sounds coming from expected vs. unexpected locations (Scharf, Quigley, Aoki, Peachey and Reeves, 1987). Buchtel and Butter (1988) found that informative auditory cues provided a benefit in the detection of visual targets; however they failed to find a benefit from cues on auditory targets. Klein, Brennan and Gilani (1987) also found no benefit in the detection of auditory targets with the use of uninformative cues using both visual and auditory cues. However, the use of auditory and visual cues together on tasks has been promising. Previous researches on multisensory instruments have found that it can optimize performance rather than using one sensory modality. Recently Duncan, Martens and Ward (1997) found evidence of restricted attentional capacity within but not between sensory modalities. They presented streams of visual and or auditory inputs containing occasional targets to be identified and recalled, for two visual or two auditory streams they found that the identification of one target produced a sustained reduction in the ability to identify a second target. In contrast, when the streams were from both modalities, there was no such reduction in the identification of the second target. The results suggest a modality-specific restriction to concurrent attention and awareness. The results of this study have important implications for the design of complex human machine interface systems. Systems should be designed to take advantage of the spatial presentation of information to the human operator to enhance the detection rate of critical information (i. e. ; warnings). This findings support Rhodes (1987) earlier work on auditory attention where he reported that auditory attention has spatial constraints. He found that time linearly increased to localize a sound as a function of distance from the point of attention; he further proposed that even for sounds, localization is shifted through logical and topographical representations. Information presented in locations where spatial attention has been allocated has both faster and more accurate response in both visual and auditory modalities (Posner, 1980, Ward, 2000, Spence & driver, 1996, 1997a, 1997b). Moreover, even if there is a limited human attentional capacity the nature of spatial attention across modalities suggests that if one modality is overloaded the attentional capacity of other modalities are not adversely affected (Duncan, Martens & Ward, 1997). Thus, the best way to maximize this modality-specific restriction is to present information using both the visual and auditory modalities. Flanagan, McAnally, Martin, Meehan & Oldfield (1998) found evidence of the usefulness of using both modalities. In their study, they reported that visual search times were reduced when spatially informative auditory information was supplied. They used a spatial localization task in which the search for a visual target was aided by either a visual arrow or an auditory cue. They found both the visual and the auditory cues aided in significantly reducing the search times when compared to unaided search. It is however important that the visual and auditory information presented are detectable and localizable. Hence a signal should be localizable when information presented is critical (i. e. ; location of threats such as enemy fighters, missiles etc. ) and that information presented is expected in that location will improve response time and accuracy (Posner, 1980, Spence and Driver, 1996). Auditory Attention. (2017, May 20).

Wal-Marts Business Management Essay Example | Topics and Well Written Essays - 2000 words

Wal-Marts Business Management - Essay Example Other important applications include informing the details of the company to the finance personnel, suppliers and others so that they become aware of company's goals and achievements. Economic Feasibility: It refers to the benefits or outcomes. We are deriving from the product as compared to the total cost we are spending for developing the plan. If the benefits are more or less the same as the older system, then it is not feasible to develop the plan. The development of the new product should greatly enhance the accuracy of the system and cuts short the delay in the processing of the business strategy. The errors can be greatly reduced and at the same time providing great level of security. Hence, we do not need any additional equipment except memory of required capacity. Operational Feasibility: It refers to the feasibility of the product to be operational. Some products may work very well at design and implementation but may fall in the real time environment. It includes the study of additional human resources required and their technical expertise. Technical Feasibility: It refers to whether the product that is available in the market fully supports the present trend. It studies the pros and cons of using particular product for the development and it's feasibility. It also studies the additional training need to be given to the people to make the product work. A qualitative and quantitative research is must in developing an Information system. Qualitative research is more of collecting data, conducting interviews, using documents and to understand and explain social phenomenon. Quantitative research involves is of development of natural sciences to study natural phenomenon. Survey methods, formal methods, econometrics, etc., are some of the examples of quantitative research. Planning Wal-mart generally forays into the international market by establishing a retail market by issuing FDI (Foreign Direct Investment) to the retailers so that the profit from the FDI's would go to the retailers as well. Their plan will be to first energize the FDI lobby and then preempt the FDI lobby in any country they try to establish their retail store. They primarily look for the average annual income of the family in that country, Wal-Mart also looks how much is the retail market and at what percentage it is growing annually. Wal-Mart recently decided to foray into the Indian retail market which has a $250 billion retail market growing at 7.2 % per year. Wal-Mart initially looks for the weak supply chain managed countries for FD investments. John Menzer the CEO and president of Wal-Mart plans as per the data acquired from the countries he personally visits and then decides weather to invest or not. It is not that Wal-Mart doesn't face any challenges, it has to face challenges but s truggles for both business and profit from governments of the respective countries. In any business sector strategic planning is considered to be very important and a thoughtful business plan cannot be overemphasizes because much hinges on it: financial support, management of the available resources like operation and finances, credit from suppliers, promotion and marketing and last but not the least company's goals and achievements. Before

Old Testament Essay Example | Topics and Well Written Essays - 500 words

Old Testament - Essay Example Marvin Pope’s article on Euphemism elaborates the degree to which this played a role in both the New and the Old Testament. The article espouses the biblical usages of euphemism and dysphemism in a detailed manner, concluding with a note on the way the languages have grown from the biblical days. Kiyoshi K Sacon writes about the Japanese scholarship of the Old Testament with specific information on the early growth of Christianity in the Far East. Any reader would certainly know about the dedication of the early day post-apostolate period and how tough it had been to spread the religion in a land that was not particularly conducive for it. Though there are two articles on Sorcery and magic, the one by Joanne Kuemmerlin-McLean on Magic: Old Testament talks about the details of punishments and crimes of magic. Numerous articles address specific interest areas and common topics such as Jesus and spread of Christianity. The Anchor Bible Commentary Series has been taken for the current work. This book is a study of various books on the bible and bible classics; the commentaries of various scholars are included in the book. Edited by and guided by W F Albright and edited later by Freedman. This comprises of three basic units and every unit has a large number of volumes specifically addressing the books of interest. The first of the series comprises of volumes that cover the Hebrew Bible. The second set of books cover the New Testament and finally, the third set covers the Intertestamental Books. Though there are a huge number of books on every one of these classifications, a number of authors have contributed to cover all the major topics in these books. In the Old Testament, I chose the two volume commentary on Book of Proverbs, author: Michael V Fox. The first volume covers Proverbs 1-9, in this new translation and commentary. In page 79, the author talks of the Proverbs have, having stemmed

Brooklyn Bridge, Joseph Stella, 1920 Coursework Example | Topics and Well Written Essays - 500 words

Brooklyn Bridge, Joseph Stella, 1920 - Coursework Example Marin is famous for painting landscapes scenes in New England. In this particular painting, Marin was inspired by the Woolworth building and decided to paint it using water color and charcoal to preserve the materials that were used to paint then. Marin made even the most familiar views of the abstract during his time. In his painting, even the city is made abstract. He dangerously depicts Woolworth building veering toward abstraction in his painting. The building is painted to stagger ominously over the viewer of the work. In the painting, Marin has handled the surface roughly in his painting to demonstrate that watercolors can be classified as a modernist medium. Wood was inspired by the American Gothic House in which colonialists lived. He decided to paint the house and the people living in it. The paint portrays a farmer standing beside his spinster daughter. The woman in the paint is dressed in a colonial print apron, which evokes the Americana of the 19th century and the couple is a traditional festival involving couples. 2. The painting by Grant Wood is organized rigorously. The man in the paint is holding a pitchfork and he is mirrored by a similar pattern in his overall stitching. The man’s shirt stripes have been echoed in the boards of the house and a barn behind him. The woman, on the other hand, is tied into a composition to form a pattern of circles on her shirt that rhyme with the man’s spectacles. In the last rhyming pattern, the pair has been rendered in a stiff manner to resound.

Black water private military company Essay Example | Topics and Well Written Essays - 3000 words

Black water private military company - Essay Example Such private military firms refer to their line of business as The Circuit or private military industry in an effort of avoiding the stigma of being associated with mercenaries often. In the armed conflict history, hiring of mercenaries to carry out some military operations has been a common practice. The expertise and services offered by the PMCs are basically similar to the ones of police forces or governmental military, but most often occurs on smaller scale. While the PMCs often offer services to supplement and train official armed forces in governmental services, they can also be utilized in provision of bodyguards by the private firms for key staff or even protection of the premises of companies, particularly in hostile prone areas. However, the contractors who employ offensive mode of force in war zones could be viewed as unlawful or illegal combatants, with reference to a Geneva Conventions’ concept outline as well as explicitly specified by US Military Commissions Act (Barnes 32-35). Nation-states are hiring the private military firms in increasing rates to act in areas marred by armed conflicts. The predominant feeling within international community is that regulation of such companies is quite imperative. The present Congress has grappled with a variety of issues concerning the utilization of the private contractors in provision of security for individuals as well as property in Iraq and other conflict prone areas. This has seen the US gradually increasing the kinds of roles and tasks contracted to the private firms in military operations. Generally, the US Congress has accepted the use of the unarmed private contractors’ concept to conduct support functions in the military operations like provision of laundry and food services. However, this has posed a different challenge concerning the contracts’ costs and the alleged cases of favoritism in the issuance of these services (Elsea, Schwartz & Nakamura 5). Some of the emergent armed non-state