Due April 25. Application: Process Flow Analysis Have you ever encountered a process that had too many steps or was overly complicated? Perhaps you examined the process and looked for areas where you could remove steps or simplify its flow. If you did, you were conducting a process flow analysis. Process analysis is an important step in determining the financial well-being of an organization and pinpointing areas where changes could help improve the bottom line. In this Assignment, you will create a process flow analysis (also known as workflow diagramming) for an activity in your own organization (or one with which you are familiar). To prepare: •Review the information in the Learning Resources (including the Media) for this week dealing with how to perform a process flow analysis. •Identify a process that is completed on a consistent basis in your organization (or one with which you are familiar). Examples of a process include such things as how a patient is moved through the system, or what must occur to prepare an examination room or hospital room for the next patient. •Create a simple flow analysis map detailing the process using Microsoft Word using one of the methods below: ◦Select SmartArt from the Insert menu and select a diagram that matches the flowchart structure you would like to use. ◦Select Shapes from the Insert menu and select the shape that matches the flowchart piece you would like to use. Continue inserting shapes and connect them using the arrow shapes. •Reflect on the ease or difficulty of obtaining the necessary information to create your flow analysis map. •Identify “white space” as defined in the article, “Hospital Operating System: Unleashing Throughput Potential” found in the Learning Resources for this week. •Determine strategies for improving the process flow. •Reflect on the role of the process flow analysis in financial decision making and how it can have positive impacts on the process. In a 3- to 4- page paper describe the process you analyzed and how you went about gathering the necessary information to create your flow analysis map. Identify specific areas of white space that need to be addressed and propose strategies for improving the process. Analyze how process flow analysis can be a useful tool in financial decision making and the ramifications of not using it. Be sure and include your flow analysis map when you turn in your paper. Running Head: RACIAL PROFILING 1 RACIAL PROFILING 5 Racial Profiling Shauna Heatherwick SOC 203 Instructor Dreeke March 16, 2015 RACIAL PROFILING Introduction Research conducted in the United States of America revealed that 47% of the respondents recognize that someone was treated unfairly by a police. Racial profiling in the United States is mainly through the law enforcement and it is a ...

1. Due April 25.
Application: Process Flow Analysis
Have you ever encountered a process that had too many steps or
was overly complicated? Perhaps you examined the process and
looked for areas where you could remove steps or simplify its
flow. If you did, you were conducting a process flow analysis.
Process analysis is an important step in determining the
financial well-being of an organization and pinpointing areas
where changes could help improve the bottom line. In this
Assignment, you will create a process flow analysis (also known
as workflow diagramming) for an activity in your own
organization (or one with which you are familiar).
To prepare:
•Review the information in the Learning Resources (including
the Media) for this week dealing with how to perform a process
flow analysis.
•Identify a process that is completed on a consistent basis in
your organization (or one with which you are familiar).
Examples of a process include such things as how a patient is
moved through the system, or what must occur to prepare an
examination room or hospital room for the next patient.
•Create a simple flow analysis map detailing the process using
Microsoft Word using one of the methods below: ◦Select
SmartArt from the Insert menu and select a diagram that
matches the flowchart structure you would like to use.
◦Select Shapes from the Insert menu and select the shape that
matches the flowchart piece you would like to use. Continue
inserting shapes and connect them using the arrow shapes.
•Reflect on the ease or difficulty of obtaining the necessary
information to create your flow analysis map.

2. •Identify “white space” as defined in the article, “Hospital
Operating System: Unleashing Throughput Potential” found in
the Learning Resources for this week.
•Determine strategies for improving the process flow.
•Reflect on the role of the process flow analysis in financial
decision making and how it can have positive impacts on the
process.
In a 3- to 4- page paper describe the process you analyzed and
how you went about gathering the necessary information to
create your flow analysis map. Identify specific areas of white
space that need to be addressed and propose strategies for
improving the process. Analyze how process flow analysis can
be a useful tool in financial decision making and the
ramifications of not using it. Be sure and include your flow
analysis map when you turn in your paper.
Running Head: RACIAL PROFILING
1
RACIAL PROFILING
5
Racial Profiling
Shauna Heatherwick
SOC 203

3. Instructor Dreeke
March 16, 2015
RACIAL PROFILING
Introduction
Research conducted in the United States of America revealed
that 47% of the respondents recognize that someone was treated
unfairly by a police. Racial profiling in the United States is
mainly through the law enforcement and it is a constant threat
where the non-white citizens are always viewed as the law-
breakers in most instances. By non-white I mean, the African
Americans, the Hispanics and the Latinos. Conducting a census
of juveniles and prisons will reveal that the African America are
the majority in those correction facilities the Latinos followed
by Hispanics and the then the whites (Mark, & Susan, 2008).
This is not just I mere coincidence that these people who belong
to certain races just love to get into trouble, it either they are
not being given an opportunity to explain themselves, or it is
just assumed they are guilty and that is racial profiling. From
the dictionary I checked the meaning of race and profile and
when combined I came up with this definition for racial
profiling; it is the use of race, culture and ethnicity as basis for
suspecting an individual of having committed an offense. Racial
profiling is a major concern in the United States mainly because
it has the highest number of immigrants (Chris, 2009).
Problem Statement
Racial profiling is a problem that is slowly eating away the
pride of the United States. 47% of respondents who participated
in a research know that someone has been treated unfairly by
the police. This means if racial profiling is not looked at, many
immigrants working in America will continue to suffer yet they
are innocent or they have just committed petty crimes that do
not deserve the level of punishment they are given.
Why this problem qualifies as a social problem
Racial profiling qualifies to be social problems because
research shows a big number of people suffer because of this

4. kind of profiling. As mentioned earlier 47% of respondents who
represent the larger United States population recognize that
someone was treated unfairly by the police. The question I keep
asking myself is why do they know someone was treated
unfairly? I came to realize, it is either they have been treated
unfairly, meaning they know this from their own experience or
someone close to them who cannot lie went through the same or
they witnessed it happening. 47% is certainly a very large
number and it almost represents half of the country’s population
making this a national disaster that should be looked at before it
destroys the country’s reputation (Julia, 2008).
The sociological theory or theories that may explain this social
problem
The sociological theory that can explain this social problem of
racial profiling systematic racism. Systematic racism is a
sociological theory for comprehending the part that race and
racism plays in United States general publicand it was
established by Joe Feagin and accurately presented and
explained in his book Racist America: Roots, Current Realities,
& Future Reparations (2000). He uses evidence, history and
demographic statistics to create this theory that asserts that
racial profiling is a big threat to the country (Feagin, 2000).
The individual and social implications of this problem
Many people have been affected by this racial profiling and just
like African Americans throughout the height of Jim Crow;
Latinos in Southern States of America are living in fear of being
targeted by the law enforcement agencies as they go about their
lives. A perfect example are at the police checkpoints where
most minority people like Latinos complain of being unfairly
treated especially in rural areas such as north of Alabama where
55% of respondents claim that police pull them over and
confiscate the money claiming it is drug money with no proof
(Julia, 2008).
Currently in a study by the Pew Hispanic Center,
approximately one in ten Hispanic adults, native-born United
States citizens and 10 percent of immigrants, recounted that in

5. the previous authorities of some sort had stopped them and
enquired about their immigration. This issue will discourage
immigrants from working in America and that may affect the
country’s economy and furthermore, it may lead to hate related
crimes which will not be a good thing for the country. The
people should be united to fight against terrorism and boost the
economy of the country rather than fighting each other on the
basis of race (Marcelo, 2008).
Social scientist comments on racial profiling
Social scientist have claimed that racial profiling is real and it
happens and the police have escalated it with the perception that
individuals will not likely cooperate with the individuals they
do not trust and may develop doubts regarding all aspects of the
criminal justice system.
Conclusion
In my final remarks, racial profiling is a major problem and it
will only be solved when people especially the law enforcing
agencies changing their perception about the minority. Not all
Latinos are drug traffickers and not all blacks are violent,
everyone has a right to be judged fairly and not by the general
feeling of their culture (Feagin, 2000).
References
Mark, H. L., & Susan, M., (2008).National Survey of Latinos:
Hispanics See Their Situation in the U.S. Deteriorating; Oppose
Key Immigration Enforcement Measures. Washington, DC: Pew
Hispanic Center, p. 9.
Marcelo, B., (2008). "Immigration Activists Battle Harsh Laws
Across U.S.," New America Media.
Julia, P., (2008). "Immigrant, Pregnant, Is Jailed Under Pact,"
The New York Times.
Sarah, O., (2009)."Wake Sheriff Wants to Keep Deportation
Program," The (Raleigh, N.C.) News & Observer.
Chris E., (2009). "Davidson County Sheriff Addresses White
Supremacist Group," The (Nashville) Tennessean, The
Tennessean.

6. Feagin, J. B., (2000). Racist America: Roots, current realities,
and future reparations. New York: Routledge.
Due April 11.docx
This assignment is due April 11,Application: Using Variance
Analysis in Decision Making
A good budget is built with thoughtful consideration of future
costs and revenue. Though your budget is formulated with
expected figures in mind, the actual resulting values may vary
considerably. This variance–from projected to actual–can be a
pleasant surprise or a fiscal nightmare and can make financial
decision making difficult. Fortunately, variance analysis can
enable management to determine why variance occurred and
what can be done to mitigate its effects.
Variance Analysis
Actual Service Volume:
75,000
Budget Service Volume:
150,000
Variable Expense Factor:
40.0%

7. Volume Change Percent:
-50.0%
Volume Adjustment Factor:
-20.0%
Description
Actual
Budget
Variance (Unfavorable)
Salaries
$345,000
$413,000
$68,000
Volume Adjustment
(82,600) (

8. ($82,600)
Volume Adjusted Salaries
$345,000
$330,400
($14,600)
Paid Hours
11,000
9,500
(1,500)
Volume Adjustment
(1,900)
(1,900)
Volume Adjusted Hours
$11,000
$7,600
(3,400)
Labor Rate
$31.36

9. $43.47
$12.11
Labor Rate Variance:
$92,036
Efficiency Variance:
($106,636)
Total Variance:
($14,600)
For this Assignment, based on the information from the variance
analysis provided, write a 3-page paper that includes the
following:
· A description of the results of the analysis.
· Suggestions as to potential causes of the budget variances.
· An explanation of approaches for addressing the situation.

10. · An explanation of the importance of variance analysis in
making data-driven decisions.
To prepare:
· Review the information in this week’s Learning Resources
(including the Media) dealing with variance analysis, how it is
calculated, and how it can be used in decision making.
· Carefully examine the information in the analysis provided
and consider how calculations can be used to answer the
questions asked.
This Assignment will be due by Day 7 of Week 9. Be sure and
include all of your calculations.
Submit the 3-page paper to the Assignment Turnitin - Week 8
link in the Week 9 Assignment area.
Due April 18.docxThis is due April 18Week 9 – Expense
Forecasting – Based on the information provided, prepare an
expense forecast for 20X1 using the template below:
Spending during January- June 20X1 (6 months)· Fixed expense
items: $210,000· Variable expense items: $1,200,000· One time
expense: $50,000 of fixed expense money was spent on
preparing for a Joint Commission surveyProcedures preformed
during January- June 20X1 (6 months)· Your department has
performed 20,000 procedures during the first six months
On November 1,20X1, two new procedure technicians will
begin work. The salary and fringe benefit costs for each is

11. $96,000/year.
Description
Fixed
Variable
Total
Year to Date Expense for Jan-Jun 20x1
Adjustments
Deduct "one Time" expenses
Adjusted Total
Annualization for 20X1
Divide by days/months/etc.
6
Multiply by days/months/etc.
12
Divide by volume

12. 20,000
Multiply by volume
40,000
Total Annualized Amounts
Adjustments
Add back "One Time" expenses
Salaries (+/-)
Expense Forecast as of 12/31/X1
Calculations:
Annualization for Fixed: (Adjusted Total for Year to Date
Expense/6) * 12 =Total Annualized Amounts
Annualization for Variable (Adjusted Total for Year to Date
Expense/ 20) * 40,000 =Total Annualized Amounts

13. Due april 25.docxDue april 25In Week 11, you will review 3
scenarios to answer the following questions. Be sure and
review Dr. Ward’s video prior to answering the questions.
Please submit in a Word document with a title page. Each
scenario can be answered in one to two paragraphs. Please
include all questions in one document.Week 11 – Financial
Analysis Cycle
Marginal Profit and Loss Statement Scenario
You are examining a proposal for a new business opportunity –
a new procedure for which demand is expected to be 1,400 units
the first year, growing by 600 units a year thereafter. You are
able to perform 2,400 units per year. The price charged per
procedure is $1,000. The collection rate is anticipated to be
80%. Each procedure consumes $300 of supplies. Salary cost is
estimated to cost $600,000 each year, fringe benefits are 25% of
salaries, office supplies not associated with the procedure are
$1,000 per month and rent for the facility is $88,000 a year.
Question: Below is a marginal P&L for this business
opportunity. Based on that analysis, should this opportunity be
pursued? Explain your decision.
Solution

14. Year One
Year Two
Year Three
Year Four
Year Five
Marginal Revenue
Units of Volume
1,400
2,000
2,400
2,400
2,400
Price
$1,000
$1,000

15. $1,000
$1,000
$1,000
Collection Rate
80%
80%
80%
80%
80%
Marginal Net Revenue
$1,120,000
$1,600,000
$1,920,000

16. $1,920,000
$1,920,000
Marginal Costs
Variable Costs
Units of Volume
1,400
2,000
2,400
2,400
2,400

17. Variable Cost per Unit
$300
$300
$300
$300
$300
Marginal Variable Cost
$420,000
$600,000
$720,000
$720,000
$720,000
Fixed Costs

18. Salary Costs
$600,000
$600,000
$600,000
$600,000
$600,000
Fringe Benefits
150,000
150,000

19. 150,000
150,000
150,000
Operating Costs
100,000
140,000
140,000
140,000
140,000
Rent

20. Utilities
Marginal Fixed Costs
$850,000
$890,000
$890,000
$890,000
$890,000

21. Total Marginal Costs
$1,270,000
$1,490,000
$1,610,000
$1,610,000
$1,610,000
Annual Marginal Profit
($150,000)
$110,000
$310,000
$310,000
$310,000
Cumulative Profit Margin
($150,000)

22. ($40,000)
$270,000
$580,000
$890,000
©2012 Laureate Education, Inc.
13
Break-Even Analysis Scenario
You can charge $1,100 for a new service. Demand is anticipated
to be 8,000 units a year. Your business is able to handle up to
16,500 units annually, so capacity should not be a problem. The
average collection rate is 80%. The new service has annual
fixed costs of $5,000,000. Variable cost per unit of service is
$480.
Question: Use break-even analysis to determine if this new
service is financially viable. If the business is not financially

23. viable, what steps could you take to make a case to proceed
with implementation? Explain your decision.