Durg Calculation Essay Example

Durg Calculation Essay IV and Drug Calculations for Busy Paramedics By Kent R. Spitler, MSEd, RN, NREMT-P EMS Educator Charlotte, North Carolina Introduction Medication calculations can cause frustration for EMS providers. Math and pharmacology can make it difficult to succeed on course exams, in the clinical setting, and in the field. There is a solution to make medication calculations easier. The answer to this problem is simple by showing students how to perform calculations using a simple process. While there are plenty of good drug and solution textbooks, study guides, and presentations available showing the methods of medication calculations, It seems that it much of it causes mathematical confusion often called â€Å"math mental blocks† for many EMS providers. There are only a few drug calculations necessary in the prehospital setting. These calculations include IV drip rates, IV piggyback infusion, IM and Subcutaneous injection. A good review of the metric system is in order here since medicine is based on this measurement system. It is necessary to practice drug calculations on a regular basis to gain a comfort level with the methods. We will write a custom essay sample on Durg Calculation specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Durg Calculation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Durg Calculation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The best way to achieve this comfort level is to practice medication calculations 30 minutes a day for six months and it will come natural after while. Common abbreviations are used in medication administration for all medical fields. Below is a list of some abbreviations that are found in drug calculations used in the prehospital setting: Gram = Meter = Liter = Gm = Gtts = Hr = IVPB = Mcg = Mass Length Volume Grams Drops Hour Intravenous Piggyback Micrograms 5 cc = 15 cc = 30 cc = 30 cc = 60 mg = 1 Gram = X= x= 1 tsp 1 TBS or 3 tsp 1 ounce 2 TBS 1 Grain 15 Grains Multiply Unknown answer / = Per or Each ? Divide = Minus gtts/ml = Drops per milliliter gtts/min = Drops per minute Conversion Min = Minute Mg = Milligrams Ml = Milliliters Table 1 Convert grams to milligrams: multiply X 1000 Convert liters to milliliters: multiply X 1000 Convert milligrams to grams: divide by 1000 Convert milliliters to liters: multiply X 1000 Don’t forget where to place the decimal It is assumed t hat the reader has an understanding of general mathematics. It also assumed that the reader has a general understanding of the metric system as it relates to medicine and drug calculations. IV Drip Rate Calculations IV calculations are easier than they appear. There are four common drip sets in two categories: minidrip set which includes microdrip or pediatric set, and regular drip set which include macrodrip or adult sets. The various drip sets are as follows: 1 60 gtts/ml 10 gtts/ml 15 gtts/ml 20 gtts/ml minidrip drip set regular drip set regular drip set regular drip set (this set is sometimes used, but it’s not as popular) Next, think about where these numbers came from for use in medicine. Since there are 60 minutes in one hour and 60 seconds in one minute, it appears natural to calculate drip rates based on the clock. There is one (1) 60 minute period in one hour There are six (6) 10 minute periods in one hour There are four (4) 15 minute periods in one hour There are three (3) 20 minute periods in one hour It makes sense doesn’t it? When calculating IV drip rates all that needs to be done is divide the amount to be infused over one (1) hour by how many time periods the drip set has in one (1) hour based on the clock. 60 gtts/ml set If infusing 60 ml/hr using a 10 gtts/ml set 60 divide 60 by 6 (6 10 minute periods) which 50 10 10 gtts/ml set is 10 or 10 gtts/min. If infusing 60 ml/hr using a 60 gtts/ml set divide 60 by 1 (1 60 minute 45 15 15 gtts/ml set period) which is 60 or 60 If infusing 60 ml/hr gtts/min. using a 15 gtts/ml set divide 60 by 4 (4 15 40 minute periods) which 20 20 gtts/ml set is 15 or 15 gtts/min. 30 The calculations are based on the following formula: If infusing 60 ml/hr using a 20 gtts/ml set Amount to be infused X drip set = x gtts/min divide 60 by 3 (3 20 Time (in minutes) minute periods) which is 20 or 20 gtts/min. Minidrip (Pediatric or Microdrip) Set 60 drops per milliliter Figure 1 How do we arrive at the correct answer? Let’s look at the other methods and see if it makes sense. Think about the 60 drop per milliliter set (60 gtts/ml. ) Now think about the answer you want which drops per minute. A protocol or medical control will give you fluid amounts to administer most 2 commonly in ml/hr. You already have the amount and the time to be infused. All you do now is choose the appropriate drip set, using a simple formula you can come up with a quick answer: Amount of Solution (in ml) X drip set (gtts/ml) = x drops/min (gtts/min) Looking at an example, your medical control states you need to establish an IV on a cardiac patient complaining of chest pressure at a rate of 80 ml/hr using a 500 ml bag of Normal Saline solution. The drip set you choose is a 60 gtts/ml minidrip set. The formula is as follows: Divide 60 into 4800 80 ml (amount) X 60 gtts/ml (drip set) 60 (divided my time in minutes – over 1 hour) = 4800 60 = 80 gtts/min When calculating IV drip rates remember that you can reduce to the lowest common denominator by dividing the same number into both the numerator and the denominator to make your calculations much easier. All samples shown from now on demonstrate this throughout. Simply remember that the numbers are consistent with the 60 minute clock and you will catch on rather quickly. The sample problems will show you by dividing the same number into the drip set and the time. As you see the answer is 80 or 80 gtts/min. 60 goes into 60 once (1). Divide 60 into 60 on the top and bottom. Let’s look at the problem again and see how simple it really is: 80 ml X 60 1 gtts/ml set 60 1 min The only thing necessary is to do is cancel out the 60 on the top line and the bottom line. This leaves you with 1. 0 X 1 80 = = 80 or 80 gtts/min 1 1 Thinking this way will make it easier for you any time a 60 gtts/ml drip set is used. Just divide the amount of solution per hour by 1 and the number that is left is your answer in drops per minute. All you need to do is plug in the amount to be given over an hour. REGULAR DRIP SET – 10 DROPS PER MILLILITER Taking a look at the 10 gtts/ml regular drip set w e need to think, how many 10 minute periods are in one hour? The answer is 6. (see page 2. ) The objective here is that there are larger drops leading to less drops per minute. In the problem below, 10 goes into 10 once and 10 goes into 60 six times. Using the same formula as we did with the 60 gtts/ml set the problem is as follows: 80 ml (amount) X 10 gtts/ml (drip set) 80 X 10 1 80 X 1 80 = = 6 = 6 = 13. 3 or 13 60 (divided my time in minutes – over 1 hour) 60 6 80 divided by 6 is 13. 3 or 13 gtts/min. Now to it even simpler, every time you use a 10 gtts/min gtts/ml regular drip set just divide the amount by 6 since they’re six 10 minute time periods in one hour. All you need to do is plug in the amount of fluid per hour. 80 6 = 13. 3 or 13 gtts/min 3 The two remaining regular drip sets are the 15 gtts/ml set and the 20 gtts/ml set. Remember, all you need to do is figure out how many time periods the drip set has in one hour (don’t forget the clock. ) The 15 gtts/ml drip set is related to four 15 minute time periods in one hour which means we divide the amount per hour by 4. 15 goes into 15 once and 15 goes into 60 four times resulting as 80/4 leaving us with the answer of 20. Observe the example below: 80 ml (amount) X 15 gtts/ml (drip set) 80 X 15 1 = 60 4= 60 (divided my time in minutes – over 1 hour) 80 X 1 = 4 80 4 = 20 gtts/min So any time you use a 15 gtts/ml drip set just divide the amount of solution per hour by 4. 80 6 = 20 gtts/min The 20 gtts/ml drip set is calculated the same way except you divide by 3 since there are three 20 minute periods in one hour. 20 goes into 20 once and 20 goes into 60 three times. Observe the example below: 80 ml (amount) X 20 gtts/ml (drip set) 60 (divided my time in minutes – over 1 hour) = The answer is 26. 6 or rounded off to 27 gtts/minute. This means all you need to do is divide the amount of solution per hour by 3 to get the gtts/min. Summary †¢ Drip sets used in medicine are based on the 60 minute clock for timing and calculations. All you need to do is divide the amount to be infused each hour by how many time periods the drip set has in one hour which is based on the clock. The drip sets include the minidrip set, 60 gtts/ml, and three regular drip sets which include the 10 gtts/ml set, 15 gtt/ml set, and the 20 gtts/ml set. There is one (1) 60 minute period in one hour, six (6) 10 minute periods in one hour, four (4) 15 minute periods in one hour, and three (3) 20 minute periods in one hour. When reducing fractions to allow easier calculations remember to divide the same number into both the numerator and the denominator to arrive at the lowest common denominator. Thinking about the problems presented you must divide the same number into the drops per milliliter and the time (in minutes. ) 60 goes into 60 = 1 60 goes into 60 = 1 10 goes into 10 = 1 10 goes into 60 = 6 15 goes into 15 = 1 15 goes into 60 = 4 20 goes into 20 = 1 20 goes into 60 = 3 4 80 X 20 1 80 X 1 = 60 3 = 3 80 3 = 26. 6 †¢ †¢ †¢ Looking at these examples you notice that there is a pattern the stays the same. Since there are only four (4) different IV drip sets available, all you have to do is just insert the amount of solution to be delivered over one (1) hour. When setting up each problem remember all you have to do is divide the number of periods each drip set has in the 60 minute clock and divide that number into the amount of solution to delivered in one (1) hour. It’s simple as that! Problems You have an order to start an IV of NS How many drops per minute do you want to set the IV drip rate for the following? 1. 150 ml/hr using a 10 drop per milliliter set. 2. 75 ml/hr using a 60 drop per milliliter set 3. 00 ml/hr using a 15 drop per milliliter set 4. 200 ml/hr using a 20 drop per milliliter set IV Infusion/Piggyback Medications Medication administration in field can become complicated in the field when you need an the drug dose in a hurry. The medications we give are usually limited to IV push medications, SL medications, IM and Subcutaneous medications. It seems like para medic students struggle with drug calculations, but do not get the opportunity to do many calculations in the clinical setting and the skill is limited in the field. The amount of medication to give is usually the answer we want. Medication comes in ampules, vials, prefilled syringes, and premixed IV bags. Piggyback infusions are given frequently in the field, but when they are there is no room for error. The goal here is to use a simple method of calculating medication drip rates effectively spending the least amount of time doing so. There are two basic issues that we need to think about for piggyback infusions. The first is calculating drip rates for medication in milligrams (mg), e. g. , lidocaine, Procainamide, and Bretylium, which are common medications used in ACLS and in the field. The second issue is calculating IV infusion rates in micrograms (mcg). Medication dosing may include the patient’s weight as well which needs to be figured into the problem to assure the patient receives the correct amount of medication. There are several methods used in calculating medication doses for IV infusion. We will start with lidocaine as an example because it is one of the most common IV infusions drug in the field. Let’s start with the following information: Lidocaine Drug ordered: Drug on hand: IV Solution: 2 mg/min IVPB 2 Grams Lidocaine 20% in 5 ml (the 5 ml is irrelevant in our calculations) 500 ml of Normal Saline 5 Drug Concentration in the IV Solution: IV Drip Set: Want to Know: 4 mg/ml (this is achieved by dividing the amount of IV solution into the drug. But first you must convert grams to milligrams to properly calculate the problem 60 drops per milliliter Gtts/min to be administered to the patient Using the â€Å"Rule of Fours† Method Some think the â€Å"rule of fours† method is easier than other methods, but this is up to the EMS provider which method is best. This method is sometimes called the Lidocaine clock method. The three simple steps used here are: Compare, Prepare, and Observe. Using the information above for our problem we can conclude that there is 4 mg of lidocaine for each milliliter of IV solution (That is by putting 2 grams or 2000 mg of lidocaine into 500 ml of NS and dividing 2000 mg by 500 ml = 4 mg/ml) This means that there is 4 mg = 1 ml which means we will have 4mg for every 60 drops of solution because the drip set is a 60 gtts/ml IV set. The Rule of Fours Method (Lidocaine Clock Method) 4 mg 60 3 mg 45 Gtts/min 15 1 mg 30 2 mg Look at the drug order and compare to the clock in the circle. 2 mg = 30 gtts/min is observed and is the answer to the problem. There is another method that is popular among people with a chemistry and math education, but anyone can use it. Find out the concentration of medication you have. Remember, the drug order is 2 mg of Lidocaine 20% and a bag of 500 ml Normal Saline. First convert the 2 Gms of Lidocaine into mgs which equals 2000 mg. This needs to be done because the order is in milligrams per minute. 6 We always divide the amount of solution into the amount of drug. Divide 500 ml into 2000 mg Lidocaine 2 Gm = 2000 mg. The answer you get is 4 mg/ml. The formula is now set up as follows: IV Bag Amount (ml) X dose ordered (mg/min) X drip set (gtts/ml) = Drug on hand (mg) Another method found useful is the following: Drug order (2 mg/min) X IV drip set (60 gtts/ml) = Drug Concentration 4mg/ml X 1 minute Reduce fraction 30 drops per minute 120 4 = 30 gtts/min You can use these methods with any drugs in the field when giving drugs in milligrams, such as. Bretyllium and Procainamide.. IV infusion drugs in Micrograms Now we need to consider drugs given in micrograms. This group of drugs includes dopamine, epinephrine, dobutamine, and Isoproterenol. When calculating a drug, such as dopamine, using the micrograms can be a little tricky, but remember it’s just a way to measure medicine in smaller amounts (units. ) What this really means is dopamine is potent stuff and we need to keep the math as simple as possible (you know, the KISS method) Dopamine and other complicated Medications can be challenging to calculate, but there is a simple formula method that will make it easier for you. The first formula will include the patient’s weight. Of course, it is assumed you already know how to convert pounds (lbs. to kilograms (kgs. ) But if you are not sure let’s review. All you need to know is that 2. 2 lbs. = 1 kg. And 1 kg. = 2. 2 lbs. This means if you want to convert pounds to kilograms just divide the weight (in lbs. ) by 2. 2. Now to convert kilograms to pounds just multiply the weight (in kgs) X 2. 2. Look at the example below: A 50 year old cardiac patient weighs 150 pounds. You need to convert this patients weight to kilograms because medication based on weight is almost always given in kilograms. 150 divided by 2. 2: it should look like this: Note: Remember to move the decimal to the right (we don’t want to deal with decimals any more than we have to) When you move the decimal 22. 1500. 150 or 2. 2 150. 2. 2 The answer is: 68. 1 or 68 kgs. (rounded off) to the right you must also move it the same amount of spaces to the right in the for the number you are dividing. We’ll set up a dopamine drip based on the patient’s weight (most IV infusion drugs are based on the patient’s weight. ) This is probably as hard as it’s going to get for EMS providers. Take a look and see if you find this fairly easy: Dopamine 7 Information Drug order – Concentration on hand Drip Set Time Patient’s Weight IV Bag 7 mcg/kg/min 800 mg (it may come in a premixed IV bag or in 200 mg vials) We know this has to be converted to mcg because that’s the drug order, right? 60 gtts/ml We already know it’s per minute 220 lbs. 500 ml Normal Saline First convert the patients weight from lbs. to kilograms: Divide 220 by 2. 2 = 100 kgs. Second convert the concentration on hand, 800 mg to micrograms. How do we do that? Multiply 800 X 1000 (review your metric conversions if you don’t understand. ) The answer is 800,00 mcg. Remember, to convert mg to mcg just multiply X 1000. Anyway we don’t want to messing with decimals when we don’t have to. 800 mg X 1000 = 800,000 mcg Third, all you have to know now is how many mcg are in each ml of the IV bag we are using (500 ml. ) Divide the solution into the drug to find out: 1600 mcg/ml This is you concentration on hand 500 ml 800,000 mcg Fourth, set up the formula (this is probably the easiest way to do it without using a drug chart): Mcg/kg X weight (kg) X drip set = Gtts/min Concentration on hand X time With the numbers now: 7 mcg/kg X 100 kgs X 60 gtts/ml 1600 mcg/ml X 1 min = 7 X 100 = 700 1600 X 1 = 1600 700 X 60 = 4200 oncentration on hand 4200 1600 = 26 gtts/min actually the answer is 26. 2 but we rounded it off It may not seem easy at first, but remember all you have to do is plug in the right numbers and the simple math. That’s all! Practice Practice Practice IVP, IM, SQ Parenteral Medication Calculation The key to finding the answer for the right dose is organizing the right infor mation. Doing well in drug calculations is practice-practice-practice. Earlier, we mentioned to practice 30 minutes each day for six months and you will remember how to do it. When calculating parenteral medication doses there are only three things to remember, drug order, concentration on hand, and the amount you want to give. Using Lasix, for example: Drug order: Concentration on hand: Volume of solution Amount you want to give: 40 mg 100 mg 10 ml X is the answer you want in ml. Two methods easy to use (you decide which one) for calculating drug doses are ratio and proportion (also known as cross multiplication) method and the formula method. Both methods require setting up the problem and the rest is fairly easy. Want you want to do is keep it simple (you know , the KISS method) so let’s look at the ratio and proportion method first. What needs to be done is put the same form of measurement on the top lines and the bottom lines. Drug ordered (mg) Amount to give (ml) = Concentration on hand (mg) Volume of solution (ml As you can see we put the mg on the top and the ml on the bottom. It is better to do it this way to keep things straight. Once you set up the formula it necessary to cross multiply to arrive at the correct answer. Using our example, Lasix, we will set up the problem now with the information provided above: Drug ordered Concentration on hand 40 mg X ml This the answer we want = 100 mg 10 ml Volume of solution X = amount to give in ml Next, cross multiply the numbers as shown below: 40 mg X ml Now it will look like this: = 100 mg 10 ml 40 x 10 = 400 100 x X = 100 X 400 = 100 X Since X is the answer we want, which is the amount of drug to give, X needs to be by itself. The way to do this is move the number with the X underneath the number on the other side. This is how it looks: 400 = 100X 400 X 100 100 = To arrive at the correct answer, all we need to do is divide 400 by 100 which equals 4. This means X = 4 or 4 ml. The only left to do is draw up the drug into a syringe and give the Lasix to the patient. Tips: 9 †¢ †¢ †¢ †¢ †¢ Set the ratio and proportion the same each time. Put like measurements on the same line mg = mg ml ml Use X as the symbol for the answer you want Always move the number with X underneath the other side leaving X by itself Divide leaving you the answer which is the amount to give in ml The formula method takes a different approach which some practitioners like. It is set up like this: Volume to be given = (X ml) We will use Lasix again: Drug order: Concentration on hand: Volume of solution Amount you want to give: Volume of Solution Volume of solution X Drug order Concentration on hand 40 mg 100 mg 10 ml X is the answer you want in ml. Drug Order Volume to be given = 10 ml X 40 mg X ml 100 mg Concentration on hand As you can see, we need to multiply 10 X 40 and divide the answer by 100. It will look like this: 10 ml X 40 mg = 100 mg 400 = 4 100 X ml is the amount we want to give so just replace x with 4 and we have our answer of 4 ml. Both the ratio and proportion method and the formula method can be used with tablets, IV push, IM, and SQ medication administration. Now isn’t that simple? If you are having trouble it is a good idea to read back through the material and work through the practice problems. Remember, practice-practicepractice!  © Kent Spitler 2000 It is the intention of the author to share this information with EMS educators and providers alike. It may be distributed for educational purposes only at no cost. 10

How to Conjugate the Verb Venire in Italian

How to Conjugate the Verb Venire in Italian Some definitions of â€Å"venire† include: To comeTo arriveTo be descended fromTo come overTo occurTo turn outTo be the resultTo costTo come to What to know about â€Å"venire†: It’s an irregular third-conjugation verb, so it does not follow the typical -ire verb ending pattern.It’s an intransitive verb, which does not take a direct object.The infinito is â€Å"venire.†The participio passato is â€Å"venuto.†The gerund form is â€Å"venendo.†The past gerund form is â€Å"essendo venuto.† INDICATIVO/INDICATIVE Il presente io vengo noi veniamo tu vieni voi venite lui, lei, Lei viene essi, Loro vengono Ad esempio: Non mi viene in mente (la parola). - (The word) isn’t coming to mind. Il passato prossimo io sono venuto/a noi siamo venuti/e tu sei venuto/a voi siete venuti/e lui, lei, Lei venuto/a essi, Loro sono venuti/e Ad esempio: Sono venuto/a qua per dirti che ti amo. - I came here to tell you that I love you. L’imperfetto io venivo noi venivamo tu venivi voi venivate lui, lei, Lei veniva essi, Loro venivano Ad esempio: Ogni estate venivamo qua, questa campagna à ¨ il mio posto preferito. - Each summer we came here, this countryside is my favorite place. Il trapassato prossimo io ero venuto/a noi eravamo venuti/e tu eri venuto/a voi eravate venuti/e lui, lei, Lei era venuto/a essi, Loro erano venuti/e Esempi: Eri venuto/a per dirmi la verit, giusto? - You came here to tell me the truth, right? Il passato remoto io venni noi venimmo tu venisti voi veniste lui, lei, Lei venne essi, Loro vennero Ad esempio: Gli venne la voglia di trasferirsi in Italia.   - The desire to move to Italy came to him. Il trapassato remoto io fui venuto/a noi fummo venuti/e tu fosti venuto/a voi foste venuti/e lui, lei, Lei fu venuto/a essi, Loro furono venuti/e TIP: This tense is rarely used, so don’t worry too much about mastering it. You’ll find it in very sophisticated writing. Il futuro semplice io verr noi verremo tu verrai voi verrete lui, lei, Lei verr essi, Loro verranno Ad esempio: I figli verranno dopo cinque o sei anni di matrimonio, almeno spero cosà ¬!. - Kids will come after five or six years of marriage, at least I hope! Il futuro anteriore io sar venuto/a noi saremo venuti/e tu sarai venuto/a voi sarete venuti/e lui, lei, Lei sar venuto/a essi, Loro saranno venuti/e Ad esempio: Sar venuto da un’ottima scuola. - He must have come from a great school. CONGIUNTIVO/SUBJUNCTIVE Il presente che io venga che noi veniamo che tu venga che voi veniate che lui, lei, Lei venga che essi, Loro vengano Ad esempio: Penso che questo vino venga direttamente dalla Francia. - I think this wine comes directly from France. Il passato io sia venuto/a noi siamo venuti/e tu sia venuto/a voi siate venuti/e lui, lei, Lei sia venuto/a essi, Loro siano venuti/e Ad esempio: Mi chiedo se siano venuti in Italia per cercare la loro famiglia. - I wonder if they came to Italy to find their family. L’imperfetto io venissi noi venissimo tu venissi voi veniste lui, lei, Lei venisse essi, Loro venissero Ad esempio: Speravo che il mio ragazzo venisse in aeroporto a prendermi. - I hoped that my boyfriend would come to the airport to pick me up. Il trapassato prossimo io fossi venuto/a noi fossimo venuti/e tu fossi venuto/a voi foste venuti/e lui, lei, Lei fosse venuto/a essi, Loro fossero venuti/e Ad esempio: Vorrei che tu fossi venuto/a con me. - I wish you could have come with me. CONDIZIONALE/CONDITIONAL Il presente io verrei noi verremmo tu verresti voi verreste lui, lei, Lei verrebbe essi, Loro verrebbero Ad esempio: Verrei con voi, perà ² devo andare a scuola. - I would come with  you all, but I have to go to school. Il passato io sarei venuto/a noi saremmo venuti/e tu saresti venuto/a voi sareste venuti/e lui, lei, Lei sarebbe venuto/a essi, Loro sarebbero venuti/e Ad esempio: Avevo la febbre, altrimenti sarei venuto/a alla tua festa. - I had a fever, otherwise I would have come to your party.

Second Chance Act of 2007 Research Paper Example | Topics and Well Written Essays - 250 words

Second Chance Act of 2007 - Research Paper Example The legislation was passed under pressure from the criminal justice system, which releases nearly 650,000 men and women each year from state and federal prisons. The United States Congress deemed it necessary for the federal government to provide protections and services to these individuals such that the costs of providing such public interest services outweigh the costs of unsuccessful transitions back into society. The legislation, until repealed or changed, will provide useful for former members of prison populations attempting to make a successful reentry into their respective communities. The social justice aspect of the legislation revolves around the concept of disadvantage for one part of the population: namely, recently released prisoners. In the past and the present, when individuals are released from prison or jail, they are at a distinct disadvantage. Because it is society that puts these individuals at a disadvantage, it is perceived social justice responsibility of soc iety to give them that advantage in proportion to what was lost.

What Is Variance Analysis Assignment Example | Topics and Well Written Essays - 1500 words - 1

What Is Variance Analysis - Assignment Example But it is of prime importance that management; especially the supervisors acquire full explanations of the reasons for these variances otherwise such variance analysis would be no good for control purposes. Variances are of two types, favourable and unfavourable. The favourable variance means that the budgeted and the actual costs and revenues are the same as forecasted by the budgeting department of the company, whereas unfavourable means the opposite of it. In any manufacturing concern, the variable cost comprises of direct material, direct labour and variable production overhead cost. The responsibility of material price variance lies with the purchasing department. If the material price variance is unfavourable, then it should be an indication for the managers the prices of the raw materials have increased or the purchasing department has carelessly overstocked the inventory level during the current operational year. The adverse material price variance could also be due to change in material standard. The managers while analyzing the budgeted and actual profit should take care of the aforementioned factors. On the other hand, material usage variance usually occurs due to defective material and excessive waste of the material during the production. It has also been observed generally that material usage variance also occurs due to fault in an allocation of materials to jobs. The managers should ensure that materials of higher quality a re used during the production process and allocation of materials to all the jobs is done prudently. Another important direct cost is the direct labour cost. Labour rate variances tend to be fairly minor because usually the labour rates are agreed with the labour unions and there is a minor chance that these rates changes after the agreement is entered into. [Accountingtools.com. "What is variance  analysis? ] Labor rate variance, however, may occur because of the use of a single average rate for a department, operations, or craft, while several different rates exist for the individual workers.     

Case study of evaluate an event in the form of a case study

Of evaluate an event in the form of a - Case Study Example This study will evaluate Australia-based sports event. The Australian Open is taken under consideration in this study as the event. This case study will analyze and evaluate the impact of Australian Open on the economy of the country. Moreover, this study will reveal the contribution of this sport event in the growth of sports tourism sector. Government and sports ministry of Australia, several stakeholders including national Tennis agencies, state government, several state tennis academies and institutes are considered as important resources of Australian Sport Tourism Industry. Part 1 There are several classifications of sport tourism in Australia. Australian sport tourism can be segregated into three parts, such as sport events tourism, active sport tourism, and celebrity and nostalgia sport tourism (Hinch and Higham, 2011, p.45). Australian Open can be considered under active sport tourism wherein the individuals or players participate in the sport events to win this prestigious Tennis Title. In Australian Open, greatest global tennis players come to Australia in the month of January. Australian Open is a popular sporting event that blends the enjoyment and fun of tennis with traditional cultural and social activities that celebrate the love of Australians. Australian Open gained huge popularity and acceptability across the globe. People of Australia love tennis and love to watch the Australian Open as all the popular global tennis players take part in this sporting event in order to win this tennis title. Every year the popularity and acceptance of Australian Open is significantly increasing at a constant rate. Economic development is the major consequence of this Australian Open. It is important for government, sports ministry and state or national tennis academies to develop future plan for this specific sporting event. Stakeholder’s role in Sport Tourism Sector Australian sport tourism sector is one of the major economic drivers. Australian Open is one of the popular sporting events in which leading global tennis players used to participate in order to win the prestigious Tennis Title. This Australian Open is one of the most significant tourism catalysts (Smith and Stewart, 2010, pp. 1-13). This sporting event attracts several global tennis lovers and spectators. Moreover, various scenic beauty and tourist spots forced the spectators to visit Australia. The country gets benefited in both ways. Ultimately, the revenue increases. It plays an important part in country’s development. There are several sport event organizations in Australia. Australian government and ministry of Sports developed Federal Sport Policy (McCabe, 2005, pp.85-106). This policy is delivered through a range of significant structure. It includes Anti-Doping Authority of Australian sports, Department of Ageing and Health and Australian Sport Commission. Australian Open is managed by the Tennis Australia. This organization is regulated by the sports ministry of the country. Government and sports ministry of Australia, several stakeholders including national Tennis agencies, state government, several state tennis academies and institutes are continuously trying to

Foreign Direct Investment On Host Country Economies

Foreign Direct Investment On Host Country Economies Globalization has changed companies international activities over the year all over the world for well developed and developing countries (Stefanini2006). Globalization; countries worldwide dissemination of the material and spiritual values are considered as beyond national borders, among countries in the economic, political and cultural values, variable gain, resolution of ideological distinctions based on the polarization of different cultural values, beliefs and expectations and better recognition of the intensification of these relations, as well as homogeneity of the differences reached a development that would be correct. Another way, globalization of economic, political, social and cultural fields, some common values beyond the local and national boundaries are defined as the spread around the world. Globalization has been seen important improvement around the world countries and economies, creating greater unity in international business and finance and rapidly accelerating the integration of developing countries into the global economy. Wit and Meyer(2005) suggested that in analysis of globalization has crucial importance which are Globalization of companies, businesses and economies. However, these trends have not in any sense been universally positive for all the countries. There are many reasons that globalization has negative impacts to different countries well developed countries have seen benefit of globalization while poor and developing countries and economies have been faced negative effect of globalization. The globalization is not just expand to investment to other countries because it is effected the host countries economical social existing and future condition such as employment rate, GDP, increase technological skills and integration and cross border cooperation. Emerging and developing countries try to attract to invest foreign investment with such as new regulations, law, reduce to borders to have global competitive advantage to attract business firms because one of the most crucial issue of development is the investment for the countries. It is not always to possible to cover all needed investment by internal resources. The process of globalization, particularly foreign capital flows to developing countries is of great importance for the development and to attract and growth foreign investment is a great change to host countries especially in the developing countries. The multinational companies have reached significant transnational trade helping by improvement of services, technologies. Foreign direct investment (FDI) decision of the firms is one of the crucial issues in term of the host country such as the market and political situation and certainty, benefits and alternatives shapes the entre strategies. Foreign Direct Investment Definition of Foreign Direct Investment FDI can be descried that activities of a business of beyond the borders of the home country and the manufacturing plant to establish of existing production facilities by increasing its capital to a subsidiary of a FDI in the different country. In the worldwide perception, foreign direct investment (FDI) is delicate to economic situation of the countries. Allen and Edward (2008) mentioned that the inadequacy of data for surveillance remains an issue in many countries. FDI growth factors demand less of the monitoring and compliances to lure the investment leading to more exposure. It was reported by The World Bank (Investing Across Borders 2010) that in 1970 global FDI total $13.3 billion and in 2007 it was $1.9 trillion however in 2009 the economic rescission affected all type business trade and FDI in developed countries dropped 41% contrast in developing countries it was 35%. There is many benefits and disadvantages of FDI in the host countries. Business firms has facilitated many new jobs, develop the skills, new technologies on the other hand impact of FDI is not always positive for example competition with local business, environmental labour right issues, undermining local government(Navaretti and Venables 2004) Foreign Direct Investment(FDI) influences the economic performance and is given various advantages to firm thus reach cheap raw materials and natural resources in different geographies, cheap cost of manufacturing process, weak labour and health safety regulations, less taxing. FDI decision is one of the most important issues companies need to carefully reviews the conditions of the host country, in line with the market situation in which competing firms choose the way of investment. There is factors directly affecting foreign direct investment (FDI) desions such as political balance, low rates, indused policies. According to Sun(2009) linkages between domestic and foreign firms can also affect the export performance of domestic firms, which provides yet another explanation for increased competition for FDI among host country governments. There are two basic understanding of the effect of FDI, one of them is considered that this effect is positive and other second believe refused it however spillover effect is still important matter for these two sides. (Aitken and Harrison 1999) Navaretti and Venables (2006) mentioned the FDI effect host and home countries in variety of ways and it can be structured in three way firstly product market effects these are the quantity and quality of home and host country and also competitive conditions of multinational and local companies. Secondly factors market effects can be expand as capital and labour and thirdly spillover which is effects of technological improvement in host country. FDI Theories Vernon (1966) as cited by Bora (2002) examined Product life cycle model seeks to bridge international trade theory and individual firm`s perspective of investment in product development and mentioned that there different level in the product life cycle in different multinational companies. The theory basically concerned that foreign direct investment (FDI) is major way to transfer new innovations and technology and assume three level of product life cycles. Caves(1971) as cited by Jones and Wren(2006) studied Hymer`s theory and linked Hymer`s theory of international production to the then current theories of industrial organization on horizontal which is firm`s product in foreign market and vertical integration which is different stage of production. Dunning (1997) developed OLI(ownership, location initials of internationalization) theory also known as eclectic theory. According to the eclectic theory multinational companies invest and acts to advantages of ownership advantages, location advantages, and internationalization advantages. Domestic and foreign companies can achieve competitive advantage in markets that are closely related to benefits. Foreign direct investment (FDI) studies regarded to positive effect of employment in host countries and emerge of economy. Chen (2000) mentioned that foreign direct investment(FDI) helps to improve knowledge skills and assistance to progress new technologies and adaptation to new ideas marketing and business strategies and also make attractive to other investors in host country. Foreign Direct Investment in China China`s historical changes is an important example to progression communism and imperialism systems. Chinese communists have transformed their socialist ideology into a new national project that de ¬Ã‚ nes modernisation in globalist terms.(Harris 2005) Zhilong(2002) mentioned that China began to implement the opening-up policy and actively utilise foreign direct investment (FDI) after Deng Xiaoping had come into power, which means that China did not open its domestic market until the early eighties. During the three decades from 1949 to 1979, China absolutely forbade foreign investments and hardly took foreign loans. Since agreement to the WTO in 2001 FDI growth dramatically and China has become biggest FDI share comparing in developing countries according to WTO(2008) China has become the world`s third largest trader and manufacturer. WTO(2009), export of Chinese goods has determined that the first order and export of commercial services ranked Fifth in the world also China has become one of the largest importer in the world. One of the most well developed country Germany has ranked second in export of merchandise and export of commercial services was third. This report shows that Brazil and India other most emerging countries in FDI. Euromonitor (2010) indicates that China`s export were valued Chinas exports were esteemed at US$119.9 billion in April 2010, up by 30.5% year-on-year and increase 24% than last year. The reason of increase of export was mainly growing machinery and electronics sales to USA, the EU and Japan. In addition in April 2010, imports went up 49.7% year-on-year to US$118.2 billion however The annual expansion in imports slowed compared to March 2010, when imports increased by a robust rate of 66.2% year-on-year to US$119.4 billion. In April 2010, China, open 7.2 billion U.S. dollars recorded in the previous month, according to the first time since 2004, recorded a trade surplus of $ 1,700,000,000. However, compared with a year ago, Chinas trade surplus shrank 87.0% in April of 2010. Muyuan(2011) argued that after earthquake in Japan there will be negative impact of FDI in China because Japan is the second foreign direct investment(FDI) country in China after Hong Kong. Japan FDI was $4.1 billion in 2010 and this figure corresponds to 3.9% of FDI in China. However China`s economic growth is not just depend on FDI there is significant foreign exchange reserves and surplus even though it was believed that there will be long term impact of Japan FDI rise of economic growth in China. The massive expansion of the Chinese economy growth can be described as a miracle comparing the improvement global export and has become an economic power in the world. Chinese companies ranked top list of leading global business firm over the years. Since economic development people lifestyle, consumer behaviour has changed in China. There is huge movement to rural area to big cities even though largest population still remains in the rural areas. There is different studies have defined FDI in different ways for instance according to Chen(2000) foreign direct investment defined as investment in which a firm acquires a substantial controlling interest in a foreign firm or sets up a subsidiary in a foreign firm or sets up subsidiary in a foreign country and also is one of the strategy to getting multinational. There is different ways to invest other countries such as licensing, franchising, joint venture, exporting, greenfield investment, merger and acquisitions. Foreign Direct Investment in Brazil FDI has crucial role in progress and improvement of Brazil economy and being attracted by many multinational firms. Over these progresses Government policies has been changed to make suitable to invest by firms. Euromonitor(2010) confirmed that Brazil has second foreign direct investment(FDI) inflow in the world. According to the central bank foreign direct investment in Brazil (2009) totalled $25.9 billon. The impact of FDI on Brazilian economy has been helped a number of ways for instance improvement policies, economical situation, political stability and increasing the countries reputation over the years. The growth of FDI has changed and increased productivity level, competitiveness and become more ease up since 1990s in Brazil. The spillover effect influence existing market and productivity of other firms also and it is more likely that products becomes cheaper The foreign investors create outflow of personnel, management styles from the foreign firms to host companies. Moran(2004) mentioned that Citibank`s training program influend the financial sector and become a leading example to train their own employees in Brazil. FDI is not effect employment level also it may affect technological improvements which is called spillover effect which is transferred by firms and effect productivity, effiency and econimal growth.(Jones and Wren 2006) The growth of FDI has changed and increased productivity level, competitiveness and become more ease up since 1990s in Brazil. Conclusion This essay aims to give an overview of foreign direct investment with main theories and examples from variety of countries. Activities of multinational companies effect in both home and host countries in the global world and also these activities have some advantages impact in short and long term prospects and significant effects on both sides. Over the past decades emerging countries have changed and improved existing economical and political situations to attract by and become very attractive for FDI and gain competitive advantages especially such countries China, India and Brazil become major host countries for international companies. Foreign direct investment has been effected economy, investment trade ,structure, envoriment and labour in host countries.

The author uses symbolism that contributes to the success of the text E

The author uses symbolism that contributes to the success of the text is Lamb by Bernard Mac Laverty A novel in which the author uses symbolism that contributes to the success of the text is â€Å"Lamb† by Bernard Mac Laverty. The author uses many different symbols, including the pinball machine, fish, birds, lamb and many more, to very effectively emphasise points he is trying to make and hint at how the novel will end. One of the first symbols used in the novel by the author is the symbol of the bird. Brother Benedict is described like a bird alot. The line â€Å"Benedict sat waiting with a bird like tilt of the head, sharp, owl-like† gives a very vivid description of Benedict. It gives the reader the impression that he is twitching like a bird, waiting on the right moment to pounce, the words â€Å"before he pecked† continue this idea. â€Å"A chicken eying a seed† is another line which continues the idea of looking at his mark, waiting on the right moment before he pounces. Birds also are made out to be nasty creatures who bring sadness and pain. The author refers to the â€Å"depressing screech of gulls†, which means exactly what it says, that the noise made by the gulls are depressing. Another symbol which is used throughout the novel is the symbol of the pinball machine. â€Å"His dread of the steel ball thumping hollowly into the depths of the pinball machine, the inevitability of it despite the frantic flicking of the small rubber wings unable to reach† is a line which shows that no matter how hard you try in the end you will always fail. â€Å"Funnelled towards the act he had decided upon† also shows this inevitability, that even though he had chosen to kill the boy for his own good, there was no longer any other options, ... ...choice. The myth of Daedalus and Icarus turns out to be highly symbolic in the novel. It is significant because in the myth Daedalus is responsible for his son’s death while trying to save him from the captivity the king held them in, while in the novel Michael is responsible for Owen’s death, and he is saving him from a life of deprivation and suffering that he would live when they were finally found by the police. In conclusion, Bernard Mac Laverty’s use of these symbols is very effective as it reveals alot about how the novel will end, by providing hints to what is going to happen and the reasons for the event. The way the author uses symbolism to hint at what will become is very effective as alot of it is not really noticeable until a second read of the novel. All in all the authors use of symbolism contributes highly to the success of the novel.