Audited and Unaudited Financial Statements of Patton-Fuller Community Assignment

Audited and Unaudited Financial Statements of Patton-Fuller Community Hospital Virtual Organization - Assignment Example In 2009, there was a fall in stock and real estate markets which affected the hospital in making general financial decisions. The 2008 and 2009 financial statements were prepared so as to understand and compare changes brought by reassessing investments of the facility. This will help bring out the positive and negative changes and reasons why they occur. To begin with, the first difference is noted between the audited and unaudited financial statements. Looking at the Patients Accounts Receivable and with 2008 as the base year, there is a difference of $1000. Provision for Doubtful accounts in the unaudited accounts has a value of $13797 and audited statement has $13,797 resulting in a difference of $1000. Operating income in 2009 was at $689 for unaudited and at $-311 after audit resulting in a difference of $378. Effect of the differences realized in the net income from the unaudited statements to the audited statements was from $627 to -$373. Looking at the above differences, it can be noted that the decision made by the board through the Chief Financial Officer was favourable. With the unstable economy, the differences provided confidence to the hospital to be successful in the future operations.  Ã‚  

Pizza Hut and Dominos in India

Pizza Hut and Dominos in India In case study the topic is pizza wars which happen in India in 1996 when Pizza Hut Dominos come in India. Until that there is no M.N.C. company in Pizza industry in India. So each company wants to make more profit and its right in India. For this each company launch new product and new skims for took over the second company. So pizza hut relied on its USP of dining experience , and Dominos USP was 30 minute delivery frame. For customer satisfaction both company change their recipes according to Indian culture. And Dominos also made a toll free telephone service. Both the company started in India with only one outlet but Dominos had 101 outlets in April 2001. And Pizza hut also start with only one outlet but it had 19 outlets in 2001. Dominos entered in India with an franchise agreement with Vam Bhatia and open its first outlet in Delhi. Pizza Hut also opens its first outlet in Delhi. At that time Indian wants very low price products but both of these company make costly products but very soon they relished it and make according to customers choice. By competition they gave many discounts and customers enjoy it. Then Dominos become more popular than Pizza Hut so Pizza Hut start following Dominos and make Spicy Paneer and Chicken Tikka. It opens a pure vegetarian restaurant at Ahmadabad. For attract people it make a 12 Pizza Rs 265 and Dominos decrease price and offered a large Pizza of Rs 129/-. After this sales of Dominos pizza was increase. HISTORY OF DOMINOS:- Dominos Pizza, Inc. (NYSE: DPZ) is an international pizza delivery corporation headquartered in Ann Arbor, Michigan, United States. estlistid in 1960, Dominos is the second-largest pizza chain in the United States. Now it has nearly 8500 corporate and franchised stores in 70 international markets and all 45 U.S. states. Dominos Pizza was sold to Bain Capital in 1998. Dominos menu features pizza, pasta, oven-baked sandwiches, wings, boneless chicken, salads, breadsticks, cheese sticks, and a variety of dessert items. In 1960, Tom and his brother, James, purchased a small pizza store in, Michigan. The deal was secured by a US$75 down payment. In 1965, the first Dominos Pizza franchise store opened in Ypsilanti. The company logo was originally planned to add a new dot with the addition of every new store. By 1978, the franchise opened its 200th store. In 1975, Dominos faced a lawsuit by Amstar Corporation, maker of Domino Sugar, alleging trademark infringement and unfair competition. On May 2, 1980, a federal appeals court found in favor of Dominos Pizza. In a 2009 survey of consumer taste preferences among national chains, Dominos was last tied with Chuck E. Cheeses. In December that year, Dominos announced plans to entirely reinvent its pizza. It began a self-flogging ad campaign in which consumers were filmed criticizing the pizzas quality and chefs were shown developing the new product. The new pizza was introduced that same month, and the following year, Dominos 50th anniversary, the company acquired J. Patrick Doyle as its new CEO experienced a historic 14.3% quarterly gain. The success was described by Doyle as one of the largest quarterly same-store sales jumps ever recorded by a major fast-food chain. PRODUCTS:- Dominos tapped into a market trend toward bite-size foods with spicy Buffalo Chicken Kickers, as an alternative to Buffalo wings. The breaded, baked, white-meat fillets, similar to chicken tenders, are packaged in a custom-designed box with two types of sauce to heat up and cool down the chicken. In August 2003, Dominos announced its first new pizza since January 2004, the Philly Cheese Steak Pizza. The product launch also marked the beginning of a partnership with the National Cattlemens Beef Association. Dominos continued its move toward specialty pizzas in 2006, with the introduction of its Brooklyn Style Pizza, featuring a thinner crust, cornmeal baked in to add crispness, and larger slices that could be folded in the style of traditional New York-style pizza. In 2008, Dominos once again branched out into non-pizza fare, offering oven-baked sandwiches in four styles. Early marketing for the sandwiches made varied references to its competition, such as offering free sandwiches to customers named Jared, a reference to Subways spokesman of the same name. The company introduced its American Legends line of specialty pizzas in 2009, featuring 40% more cheese than the companys regular pizzas, along with a greater variety of toppings. That same year, Dominos began selling its Bread Bowl Pasta entree, a lightly seasoned bread bowl baked with pasta inside, and Lava Crunch Cake dessert. Dominos promoted the item by flying in 1,000 cakes to deliver at Hofstadter Bluffs Visitor Center. HISTORY OF PIZZA HUT:- Pizza Hut entered India in 1996, and opened its first restaurant in Delhi. It has maintained an impressive growth rate of over40 per cent per annum. Pizza Hut now has about 100 restaurants; and employed nearly 4,000 people by end of 2004. It has invested about US$ 25 million in India; this is over and above investments made by franchisees. Its Brands Inc is the owner of the Pizza Hut chain worldwide. A Fortune 300 company, Yum! Brands own Kentucky Fried Chicken, Pizza Hut, Taco Bell, AW and Long John Silvers restaurants worldwide. Yum! Generated more than US$ 25.9 billion in worldwide sales in the year 2003-04, and has more than35,000 restaurants in over 100 countries. Market share in INDIA: Pizza Hut is believed to have close to 50 per cent market share of the organized pizza-retailing segment market share in India. Financial performance According to an survey of Financial Express, the market size of the pizza segment is around US$ 87 million and currently growing at the rate of 15 per cent to17 per cent per annum. According to Pizza Hut sources, most of their outlets are financially successful encouraging further expansion. In India, the average investment for each outlet is US$ 275,000-335,000 and is borne by the franchisee. Factors for Success Offering value food, Employing economies of scale, Pizza Hut has made its offerings more affordable. Its delivery offer of US$ 4.4 for four personal pan pizzas has been very successful. They have recently introduced a range of vegetarian personal pan pizzas for US$ 1.1. Most Pizza Hut restaurants are located in the metros and smaller metros. Pizza Hut is consolidating its position by opening more restaurants in the metros where it already has a presence as well as opening outlets in new markets. Moving beyond metros According to company sources, Pizza Hut is moving beyond the metros and foraying into 12 to 13 new markets including Trichy, Nagpur, Bhubaneswar, Thiruvananthapuram and Pondicherry to increase penetration. Aggressive marketing and tie-ups with local and popular brands. Pizza Hut has increased its visibility by launching a well-received TV campaign aimed at the young crowd. It has formed partnerships with recognized brands such as Nestle and Pepsi. Developing the local supply chain. The local supply chain for Pizza Hut was developed by Yum! And currently 95 per cent of the ingredients they use are locally produced. They now import very few specialty items like pepperoni. Leveraging the India Advantage International brand with an Indian heart Pizza Hut is one of the first international pizza chains with purely vegetarian dine-ins at Chow patty (Mumbai), Ahmadabad and Surat, which also serve Jain menus. Pizza Hut has even opened two all-vegetarian restaurants in the western state of Gujarat to cater to the Jain religious community. Because their members prefer not to eat at places where meat is served. Offering more than the international menu International food chains typically offer only a few localized products in other parts of the world. However, Pizza Huts local menu is as large as the international one. According to Pizza Hut, the Indian food heritage is very rich, and hence Indians like local flavors. The Tandoori range of pizzas. Indigenous sourcing of raw materials Pizza Hut has reduced costs through indigenous sourcing of raw material. It has tied up with a local company Dynamics Dairy Industries Ltd (DDIL) for sourcing mozzarella cheese. CASE ANALYSIS What Management Concept(s) or Issues are highlighted in this case? Ans. In this case Why did the company face these issues? Could the resolution of these issues be done in a different manner? What do you learn from this case? 4. Are you aware of any other company that may have faced similar issues? How did that company resolve those issues?

Essay --

During the Renaissance period, many great ideas and inventions emerged from the minds of some of the world’s most genius people. On April 15th, 1452, Piero da Vinci and a peasant woman, Caterina, were blessed with a child. They named him Leonardo da Vinci; little did they know he would grow up to be a painter, sculptor, architect, mathematician, engineer, inventor, anatomist, geologist, cartographer, botanist, and a writer. Da Vinci is known as a man of â€Å"unquenchable curiosity† and â€Å"feverishly inventive imagination.† Leonardo da Vinci is most known for his paintings and his inventions in flight, many of which are still being used today. Leonardo da Vinci left behind multiple notebooks with sketches and detailed lay outs of his inventions. In these notebooks, people have found many inventions involving flight. The three main flight inventions are the glider, the helicopter, and the parachute. Without Leonardo’s ideas on flight, it would still be hard for us to get people into the air today. In da Vinci’s notebook labeled Codice Atlantico (Codex Atlanticus), the very first helicopt...

Lush Cosmetics is a brilliant company Essay

Lush Cosmetics is a brilliant company with a lot of new ideas and most of Lush products are handmade and marked by the producer (Lush, 2014). Nowadays, Lush become very popular around the world developing steadily. However, Lush still has a couple of problems to improve after researching described by 4Ps. To be clearer, Lush will be compared with the some famous British cosmetics company The Body Shop (The Body Shop, 2014). Compared with The Body Shop, Lush does not have enough type of skincare products, especially for man (The Body Shop, 2014). Different kind of skin, such as neutral, dry, oil and sensitive skin has different demand of skincare products. It is clear to see the special man skincare products in The Body Shop, but there is no special man skincare product in Lush. Furthermore, the color, design and shape have an effect on how a product looks rather than how it works, but except the appearance of Lush product, the design and shape of product need to have a change (Lush, 2014). For example, when consumers buy the irregular soap back to home, it is so hard for them to find a place or a case to put these products as wetting. The shape of same soaps’ shape is round, which may roll anywhere, so that the designer should have a consideration for the customer how to keep such irregular product when consumer use them at second time. The price of the Lush products is a little higher than the same function products of other brands. For example, one of the most popular products in Lush is Big, a shampoo, costs  £12.25 (Lush, 2014), and the same function shampoo in The Body Shop is  £4.5. It is clear that the price of Lush product is expensive than others. Also, Lush improves their price once a year, The Big used to be  £11.50 (Lush, 2013). At the same time, The Body Shop seldom improves its products’ price (The Body Shop, 2014). In the promotion aspect of Lush, its promotion method is quite single. In the book edited by Adrian Mackay, Simonetti and Brenda (2004) indicate that the institution of Sales Promotion and the trade association defined promotion as ‘A consumer or business directed marketing activity that enhances product appeal by offering an extra incentive to purchase or participate.’ Compared with The Body Shop, it shows special voucher code on their website, give  high discount, and free delivery to the customer when they purchase over a certain amount products. After browsing the Lush website, the only promotion method found is that customers can get a free mask if they take six empty mask pots back to Lush shops. So this promotion is only for mask customers but mask is just one category of their product lines. For the place of local store, the consumer has very limited access to Lush products. To be more specifically, Lush only has one store in one city center and do not have any counter in shopping malls. So the local store is always very crowded. Second, Lush does not corporate with any cosmetics website, so the only way to buy Lush products online is visit its official website. As it is not free shipping, consumers may be not willing to pay the delivery fee when they only want to buy one or two products. It is also interesting to find Lush offer next day delivery and standard delivery for their products in their delivery information (Lush, 2014). However, standard delivery could take 3-5 working days to deliver a product. Most of Lush mask should be kept in fridge and used within three weeks. It is puzzled that how can they guarantee the freshness of its products as it declared. Lush (2014), lush-history [Online]. Available from: https://www.lush-hk.com/shop/info/4/lush-history [Accessed 16/12/2014]. The Body Shop (2014), History [Online]. Available from: http://www.thebodyshopcareers.com/gb/en/#about-us [Accessed 16/12/2014]. The Body Shop (2014), Skincare [Online]. Available from: http://www.thebodyshop.co.uk/skincare.aspx#/skincare.aspx [Accessed 16/12/2014]. Lush (2014), Path [Online]. Available from: https://www.lush-hk.com/shop/product/category/path/136_141/ [Accessed 16/12/2014]. The Body Shop (2014), For man [Online]. Available from: http://www.thebodyshop.co.uk/skincare/mens-face-care.aspx#/mens-face-care.aspx [Accessed 16/12/2014]. Lush (2014), Delivery information [Online]. Available from: https://www.lush.co.uk/help/delivery [Accessed 16/12/2014]. MACKAY, A. 2004. Practice of Advertising, Routledge.

Banning Fireworks Essay

Fireworks are used for special events in the whole world, a lot of people have unlimited access to buy fireworks. When special events are coming up people get excited to watch fireworks exploding in the sky. Some people do not realize fireworks are dangerous in many ways. Something good I can tell about fireworks is, when I was a child I used to play with fireworks, and it was funny to watch them explode. This Christmas my brother and cousin were playing with fireworks but they had an accident with only one firework, my brother lit a firework, then my brother and cousin ran away from there but the firework flew against my cousin burned at his ear, then the same firework burned my brother in his arm. The first reason fireworks should be banned is that fireworks cause accidents to some people, and in some cases people die to play with them. People between 6 and 19 years old have more than 50% of provability of hurt themselves playing with fireworks. Fireworks are made with different kinds of ingredients but the most dangerous is the gunpowder because it is form part of the base of the fireworks and it is very explosive. When fireworks explode they produce fire, also fireworks explode so quickly that some people get burns and wounds caused for the fire emitted for fireworks when they explode. Fireworks are most use in holidays or a special event such as Christmas, New Years, Independence Day, and many other events such as thematic parks or zoos. Fireworks should be banned in the whole world because they are dangerous to the person operating them and to bystanders,  they start fires when landing in flammable materials and nature, and they cause lot pollution. One reason fireworks should be banned is that they cause fires after landing in flammable materials and nature. Some fireworks still on fire when they are landing, some houses, business and personal property such as cars are damaged because of the fireworks. Sometimes fireworks land over flammable materials such as paper, cartons, trash, causing fires. Nature such as trees, gardens and water are affected as well, water is one of the most important natural resource that is protected for many environmental groups, and one of them is the environmental group of San Diego Coast Keeper. Last year Sea World applied for one permit to use fireworks in their shows, to avoid being sued for the environmental group Coast Keeper, Sea World is going to be the first park in the whole nation â€Å"to obtain a pollution discharge permit for exploding fireworks over a body of water, to ensure no harm is occurring to Mission Bay†. (Rogers, 2007). Fireworks cause pollution that affect people and environment. A lot of people in the whole world have a respiratory disease such as asthma, hyperventilation and lung cancer. The human respiratory system provides oxygen to the body and lungs help to clean and remove all body wastes, also lungs help to filter out infectious agents cause from smoke and other pollutants such as fireworks. When the environment is contaminated with pollution such as the one that fireworks emit, the level of contaminants materials increase extremely that people that have pulmonary diseases cannot breath because of the contamination in the air. Asthma in one of the most dangerous diseases in the world, asthma is a condition in the respiratory system that cause spams in the lungs. People that are more affected with this condition are children, but they usually get over the respiratory conditions as they grow old. In holidays some people go to the hospital because of the pollution in the air, because the environment is contaminated with the fireworks smoke. The environment of this world is already damaged with smoke and residues of heavy metals that stayed in the air; the pollution reduces for fireworks are equal to a thousand burned tires in only one day. Fireworks are only one of many factors that cause pollution in the  world. Fireworks have a negative impact to the world, fireworks affected people when they play with fireworks in a lot of ways, and health is one of them. Fireworks start fires damaging property and nature, and the damage is irreversible, some families have lost their houses and personal property that they struggled to pay for it. The nature is something that after damage takes years to regenerate, also the wildlife is affected because they live in this environment as well; the forest is one of the most affected habitats. The contamination is a big factor that it is really serious to the planet. The biggest polluter is the human being, and the human cause all the pollution that affect animals, plants, themselves, the whole planet in general. Everybody should have respect for the environment because everybody is part of it, is the environment is damaged everybody is affected as well. Children are the future of the world environment, everybody have to teach them how to take care of the environment, people need to put effort in to the environment taking care of it, the government is an essential part to take care for the ecology, but the people is the one who decides the course of their habitat, stop blames the government for giving permission for using fireworks or not, and get started taking care of the planet. Do not change the magic of the world and its beauty for fake magic like fireworks. Think about the environment first. Rodgers, T. (2007, November 29). Fireworks permit for Sea World considered. Union Times San Diego. Retrieved from www.signonsandiego.com International society for pharmaco economics and outcomes research. (2002). Fireworks injuries lead to amputation and vision loss. Retrieved from www.ispor.org University of Phoenix. Library. Myatt, S. (2011) Hazards associated with the large-scale storage of fireworks. Retrieve from https://ebscohost.com

Free Essays on Home Land Security

Home Land Security Modern technology has evolved to the point that phones are portable. People on the go can be reached any time, anywhere, at least when their cell phones work. Landlines always work, with the exception of the occasional storm, but landlines cannot be taken on the go. While cell phones are more convenient than landlines, dependability is worth more than convenience. It is true cell phones are mobile and offer the ease of being reached at anytime. However, people know when they dial a cell phone callers expect someone to answer, no matter what. People will constantly dial a cell phone until somebody answers. There are situations when people can not (or do not want to) answer their phone. People with a home landline phone never experience this problem. Landlines have been around for years and telephone etiquettes already exist to prevent such annoyances. It is a known norm when calling a landline and no answer is received no one is at home or they do not want to be disturbed. Callers know to leave a voice mail with the understanding that someone will get back with them as soon as they can, instead of calling and calling until someone finally answers. While there are no set standards for cells phones many cellular companies do offer nationwide long-distance calling for free during evenings and weekends. The evening rates for many cell phones do not begin until 7 or 9 p.m. However, land line phone users only pay one flat fee for long distance and it can be used anytime, day or night. Not only do cell phone carriers restrict calling times, cellular service providers try to lock people into a long term plan (or else they pay dearly for the phone and all sorts of hidden fees). Land line companies have no hidden fees and require no such contracts. Even without contracts cell phones require a constant power source and required battery changes and charges. Landlines have their own power source with no charging... Free Essays on Home Land Security Free Essays on Home Land Security Home Land Security Modern technology has evolved to the point that phones are portable. People on the go can be reached any time, anywhere, at least when their cell phones work. Landlines always work, with the exception of the occasional storm, but landlines cannot be taken on the go. While cell phones are more convenient than landlines, dependability is worth more than convenience. It is true cell phones are mobile and offer the ease of being reached at anytime. However, people know when they dial a cell phone callers expect someone to answer, no matter what. People will constantly dial a cell phone until somebody answers. There are situations when people can not (or do not want to) answer their phone. People with a home landline phone never experience this problem. Landlines have been around for years and telephone etiquettes already exist to prevent such annoyances. It is a known norm when calling a landline and no answer is received no one is at home or they do not want to be disturbed. Callers know to leave a voice mail with the understanding that someone will get back with them as soon as they can, instead of calling and calling until someone finally answers. While there are no set standards for cells phones many cellular companies do offer nationwide long-distance calling for free during evenings and weekends. The evening rates for many cell phones do not begin until 7 or 9 p.m. However, land line phone users only pay one flat fee for long distance and it can be used anytime, day or night. Not only do cell phone carriers restrict calling times, cellular service providers try to lock people into a long term plan (or else they pay dearly for the phone and all sorts of hidden fees). Land line companies have no hidden fees and require no such contracts. Even without contracts cell phones require a constant power source and required battery changes and charges. Landlines have their own power source with no charging...

A Closer Look into Healthcare Spending Essay Example

A Closer Look into Healthcare Spending Essay Example A Closer Look into Healthcare Spending Paper A Closer Look into Healthcare Spending Paper More and more, the rising expenditure in healthcare is getting a closer long-overdue attention from both the American public and the policymakers in Washington. The glaring disparity between US spending on healthcare which stands at sixteen percent (16%) of the GDP as against other industrialized nations which only average between eight to ten percent (8 10%) of their GDP says a lot about the need for an overhaul of the existing policies and systems at work. Moreover, According to a recent report released by the Centers for Medicare and Medicaid Services or CMS, the healthcare expenditure in 2006 was estimated at $2.16 Trillion and is projected to reach over $4 Trillion per annum by 2016 [1]. If this is computed at individual spending, it would cost an average of $7,110 for the year 2006. The projected aggregated increase in spending would mean that about $12,320 per person per annum will be spent by 2016 [1]. These issues on the unabated rise of health care expenditure warrants a closer look not only into the spending itself but more on how it is being spent and the efficiency and quality by which healthcare is being delivered. Clearly, in comparison with other developed countries, the US healthcare system spends more but not necessarily delivers it more efficiently nor is the quality of care above and over what the other developed nations have as iterated in the position paper published by the Commonwealth Fund (Davis, K., et. al. Jan. 2007) . In fact, if we look closely into the CMS reports on how these monies were being spent, hospital care comprise of thirty percent of the total expenditure, twenty percent went into Physician and other clinical services, Nursing homecare at six percent, Prescription drugs at ten percent, Program administration and Net Cost at seven percent and twenty five percent went to other cost like dental services, home health, durable medical products, sundries, other personal health care, research, structures and equipment [CMS, 2005 Report]. Closely related to the topic of spending is where the monies to pay for these expenditures came from.   According to the same report from CMS, National Health Statistics Group, the biggest portion came from the Private Insurance group at 35%, Medicare came next with 17%, Medicaid and SCHIP at 16%, Out of Pocket expenses (or from individuals at 13%, Other public funds at 13% (Public meaning Worker’s Compensation program. Public Health Activity, Department of Defense, Department of Veteran’s Affairs, Indian Health Services, State and local health subsidies and school health subsidies), Other Private funds at 7% (Other private funds include industrial in-plant, privately funded construction and non-patient revenues including philanthropy from private parties. Given the above most recent data, several studies both government and private sector initiatives have submitted and made public their position on the issue.   One such position was from the Commonwealth Fund Group, whose authors include Karen Davis, Ph.D., Cathy Schoen, M.S., Stuart Guterman et. al.   In their position paper, the group also sourced their references from the CMS [5] and zeroed in on two possible areas where cost cutting measures can be made. These two areas focused on one time savings and the other on a more long term and recurring basis.   The one time savings can apparently be derived from â€Å"high levels of U.S. expenditures, inefficiency and waste†¦Ã¢â‚¬â„¢ [K. Davis, Jan. 2007]. Among these â€Å"inefficiencies† were the apparent â€Å"overuse, inappropriate, or ineffective uses of care;   payment incentives that reward the delivery of more services, without consideration to clinical value or cost-effectiveness; market power of insurers, providers, and the health industry, including pharmaceutical companies, device manufacturers, and other suppliers to set prices above competitive market levels; a low ratio of primary to specialty care physicians and services; access barriers to preventive and primary care that contribute to avoidable hospital admissions, emergency department use, and complications of chronic and acute disease; a lack of well-coordinated care that leads to unsafe. D uplicative, or conflicting care; inadequate information systems and information exchange; and High administrative costs, including the high proportion of insurance premiums used to cover overhead costs, the complexity of insurance benefit design and duplicative and uncoordinated requirements, and administrative costs for providers† (K. Davis, et. al.   Jan. 2007). The group further stated strategies could be geared towards making substantial savings that could accumulate to $1.39 Trillion (over an eight year period from 2007 to 2015) if a one-time reduction of 5% in health care expenditures can be effected.   Specific areas were recommended that could well provide the strategies that everyone from the public to the private sector is looking for. These areas are concentrated on the following: first is the provision of more access to information about health providers and cost to give more options to the paying public and promote greater competition among providers, thus increasing quality of care provision over a period of time. Second is an across the board reduction of administrative cost for insurers for them to extend the savings to their clients. Third is the re-focusing of resources into primary and preventive care instead of palliative health care. Fourth is the re-allocation of resources into information technology infrastructures and exchange of information for the greater benefit of the public. Lastly, and fifth, to put investments into strategic areas to ensure access, affordability and equity for all Americans. I tend to agree to the recommendations of the group over the other studies and recommendations that I went through.   Although for sure, these recommendations need further detailed planning and further studies to substantiate the claims and conclusions. Overall, the same sources of funds as cited by the CMS would have to shell out the same level of resources for a period of time until the recommendations outline for cost cutting and more effective means of healthcare delivery system will have been in place.   A projection or timetable of five to seven years may be more feasible for both further study and a detailed manual of operationalization can be in effect. For the meantime, however, both the government at all levels – federal, state and local should be responsive to the calls for changes and heed the transformation doctrine once it is passed by legislation and put into place.   Furthermore, a call for uniformity of enforcement at the local levels should be ensured to avoid the pitfalls of having a huge disparity of healthcare cross in different parts of the country.. References: [1] Centers for Medicare and Medical Healthcare Benefits. Various reports including   Ã‚  Ã‚   Projections for Health expenditure Projections from 2005 to 2016. From: cms.hhs.gov/NationalHealthExpendData/ [2] Snapshots: Health Care Growth (Kaiser Permanente). Retrieved on Feb. 23, 2007, From:kff.org/insurance/snapshot/chcm050206oth2.cfm [3] Medical Expenditure†¦ Retrieved on Feb. 23, 2007, From: ahrq.gov/qual/nhdr06/methods/meps.htm [4] SAMSHA reports. Retrieved on Feb. 23, 2007. From: samhsa.gov/spendingestimates/chapter1.aspx [5] The Commonwealth Fund website: Retrieved on Feb. 23, 2007, From: cmwf.org/publications/publications_show.htm?doc_id=449510