Verifying the variance

Variance shows the change from a particular period to another which can be in months, quarters, or years. According to Garrison, Noreen, and Brewer (2003), variance analysis is necessary when evaluating the financial statements and departmental level budgets for the overall financial health of an organization or department. The calculation of variance helps to establish whether an organization is growing or not and at what rate. Variance analysis provides the management team with concrete information on how to make business decisions that would strengthen the financial position of an organization (Garrison, Noreen & Brewer, 2003). The Northeast Health System appears stable in various financial aspects but with normal changes between 2010 and 2011. The health system income statement shows that there was a decrease in the total unrestricted revenue and support in 2011 as compared to 2010 though the total expenses reduced from 2010 to 2011. However, the changes in unrestricted net assets show that year 2011 ended with negative (-) changes as compared to 2010 probably due to huge pension and post-retirement remittances in 2011.

From the variances data obtained, the major positive variances between 2010 and 2011 are observed in cash and cash equivalents (41.3), excess of revenue and gains over expenses (223), net assets from restrictions of purchase of property (68.3), and pension and post-retirement related adjustments (390.3). The significant negative variances are observed in prepaid expenses and other current assets (-87.9), non-operating gains (-197.4), change in net unrealized gains and losses on investments (-170.9), total other changes in unrestricted net assets (-578.1), and a decrease in unrestricted net assets (-283.6). The variances show that there were significant differences in particular aspects of the financials of Northeast Health System both positive and negative.

According to the proportional allocation analysis data, the most significant positive proportions are net patient service revenue for both 2010 and 2011[98.0 (2011); 97.7 (2010], income from operations in 2011 (211.9), change in net unrealized gains and losses on investments in 2011 (167.1), and decrease in unrestricted net assets in 2011 (158.1). The most significant negative proportions from the analysis data are non-operating gains in 2011 (-111.8), and pension and post-retirement related adjustments in 2011 (-76.4).

Most of the financial aspects of Northeast Health System are not heading in the right direction since most of the variances are negative. It shows that the financial health of the firm in 2010 was better than that of 2011. However, the variances in pension and post-retirement related adjustments and excess of revenue and gains over expenses shows that there were more expenses on the two items in 2011 than 2010. Regarding the firm liabilities, the changes were not significant that showed a level of stability. The firm’s assets appear to be on a downfall trend which reveals of some losses or depreciation. For the proportion allocation analysis, it is evident that unrestricted revenues and support decreased in 2011 as compared to 2010, total expenses also reduced in 2011 thereby making the gains over expenses to increase in 2011 as compared to 2010. The major problem experienced in 2011 was the increase in pension and postretirement adjustments as well as fluctuations in unrealized gains and losses on investments.

I would recommend certain actions to the Northeast Health System regarding decreasing or increasing the significant variances and proportional allocations. First is to reduce the accrued wages and vacation payable, the accrued pension liability, and professional liability reserves. The Health facility ought to diversify on the mechanisms of revenue generation to ensure there is an increase in cash flow. The allocations for pension and post-retirement adjustments ought to be controlled to avoid the rapid changes in unrestricted net assets.

The Big Stage

As a prosecutor, explain the final report to the prosecution of a case is always important. The first importance of this report is that it helps the prosecution to identify the critical elements of the case as well as the most reliable admissible evidence by which every element will get approval. This means that the report will help to identify any facts favorable to the defendant and any representations from the defense over the likely prosecution. The final report is also important to the prosecution because it helps in identifying the evidence which may be needed to rebut the likely lines of argument from the defendant (Gibson, 2002). In this case, the report provides expert evidence, to rebut any potential defense arguments by foreseeability. The final report to the prosecution of a case is also important because it encompasses the views of the victim on the suggested prosecution. If the victim’s statement has been taken, this becomes availed by the Approval Officer, and if the victim hasn’t made a statement, his views become nevertheless considered in the prosecution report. The final report to the prosecution of a case also sets out the aggravating, mitigating as well as other factors that are critical to sentencing. This serves the purpose of providing a vivid summary for the approval officer. As a result, it helps in a Friskies schedule production if the case is approved.

In the prosecution process, there is possible impact of poorly completed final reports on a case. Poorly completed final reports hinder the prosecution to prove guilt beyond reasonable doubt. Such reports fail to provide rebuttal from the defense, and as a result, the case can be lost. Poorly prepared final prosecution report can also lead to injustice to the defendant (Tong, Bryant & Horvath, 2009). This shows that the accused can get a harsher punishment than what is just. At the same time, poorly prepared prosecution report can lead to the miscarriage of justice whereby the defendant can be left off the hook because of prosecution negligence. Poorly prepared final prosecution reports can leave loopholes where the defense attorneys, as well as the judge, can dismiss the case. Finally, poorly prepared prosecution report for a case can make the court to demand fresh investigation and prosecution of the case. This is not only waste of time, but also criminal justice system resources.

There are different stages in the Criminal Justice Process where evidence is provided to merit the case. Each of these stages is important in building a successfully litigated action. The first evidentiary stage is the preliminary hearing. This stage is important because it determines whether or not there is enough evidence exists against the defendant to continue the litigated action. This process allows the prosecutor to test the evidential strength at his disposal. This is important in making the judge decide if a crime was indeed committed and if there is the likelihood that the person in the court committed it. Therefore, this process is important for successful litigation. The second stage where evidence is provided in the justice process is the information or indictment stage. In this case, the grand jury listens to the evidence from the prosecutor and determines whether a case needs to face the trial (National Institute of Justice & National Research Council, 2001). Hence, the prosecutor has to provide evidence to determine the probable cause to charge the defendant formally. The last stage in which evidence is provided in the court process takes place during the trial. This happens when there have not been pleas, or the case has been dismissed because of different reasons. During the trial process, there are laws which govern the evidence submission. These regulations are tightly procedural law as well as precedent controlled. During this process, the procedural law specifies the type of evidence to be submitted, the credentials allowed representing the parties and what the jury can hear. This is a stage whereby the prosecution is always tasked with proving the guilty beyond a reasonable doubt or the defendant is left off the hook by the judge during judgment. Therefore, the preliminary hearing, indictment, as well as the trial, is three states in the court process where evidence is provided. In sum, preliminary hearing evidence helps to convince the judge that the defendant has a case to answer while the indictment proves to the jury that the defendant is liable for prosecution. On the other hand, the trial evidence is important to ensure justice is served. Thus, the three stages are important for successful litigation action.

A criminal investigator plays important roles in preparing a case for the court. This involves collecting and using forensic evidence as a way of solves crimes. He or she also interview suspects, informants, as well as witnesses to determine alibis, time frames, clues as well as possible suspects. He also bags the evidence carefully to ensure that it meets prosecution. He also runs personal identification database as a way of obtaining matches. Criminal investigators also play a role of collect sufficient evidence to support criminal case in the court criminal. They also process crime scenes, file evidence, follow up on leads and prepare investigative reports to be used by the prosecution. They also attend and make autopsies notes and prepare evidence sketches as well as diagrams. Criminal investigators are also important in obtaining search warrants, carrying out surveillance to monitor suspects, analyze criminal tests among others.

The work of criminal investigators always involves cooperation with the prosecution as a way of enhancing courtroom presentation. Criminal investigators always work jointly with the prosecutor in explaining to the jury regarding the significance of evidence about the proof. They also collect sufficient evidence which is shared by the prosecution to support courtroom presentation. Criminal investigators also collaborate with prosecutors by sharing suspect interview responses. This is important in careful evidence presentation in the courtroom to ensure a successful prosecution.

Not guilty and acquitted are two terms that are always found in the criminal justice system. Acquittal is where the accused becomes free of the criminal charge based on the criminal law (Riddell, 1916). In this case, the prosecution has failed to proof its burden of proof. On the other hand, not guilty means legally blameless. This is where the court finds the offender blameless after the prosecution has provided its full evidence. Thus, Not guilty’ is a decision made by the court concerning an individual charged with committing a particular offense to being freed after being blameless while acquittal means the prosecution have failed in its duty. Therefore, in my opinion, an acquittal means that the investigator failed. The reason is that the investigators must always use his evidence and knit it to the case to convince the court that the defendant is guilty or has a case to answer. Therefore, the investigator must always follow the procedural law to guide the prosecution in defending the case.

In 20 years time, there are some changes that may permeate the criminal investigation. One of the will be the use of radio frequency in investigations. This will help to track evidence source as well as forensic details to facilitate successful prosecution.

Crm at minitex

Minitrex Systems
The Minitrex Company is a business entity with different divisions under different personnel heads. The company has various data and information databases. The Minitrex Company has complete operations conducted under four divisions. The divisions include the sales and marketing department, the financing department and the insurance department. The company operates four data and database information systems which include the Customer Contacts System, the Management Business Center System, the Credit Administration System and the General Management System.

Customer Contacts Database

The customer contacts are a data and information system dedicated to serving the sales and marketing department. The database maintains and controls data and information for customers contacts. The main process of data and information entry into the customer’s contacts is through the customers having direct contact with the sales and marketing department. The customers can also get information through making a phone call. The customer contact is not shared with the other department divisions. However, the Customer contacts database share data involving the orders with the credit administration database. Customer contacts database also share data containing the products and services with General Management System.

General Management System
The other form of the data processing and management platform is the General Management System. The data and processing database are used by the department of insurance division the insurance division can receive bills from the customers. The General Management System shares data and information with the customer contacts database. The data and information shared includes the products and services.

Credit Administration System
The credit administration system is the data and information processing system that obtains the billing information from the insurance department. Credit Administration System shares the credit data and information with the customer contacts database. The General Management System is controlled and managed by the insurance department.

Management Business Center System
Management Business Center System manages and process data and information within the financing department. The financing department controls data and information stored in obtained by the customers. Management Business Center System share data and information concerning the orders placed by the customers. Management Business Center System supports the World Wide Web access to the internet.

CRM Minitrex Data
The Minitrex organization has three independent departments. The finance department, the sales and marketing department and the insurance department carry out their transactions on their individual operations. The customer accesses the Minitrex and services through contacting the four areas of customer service. The customers have the freedom of accessing any customer service. The vital data and information concerning the customer contacts information are not evenly distributed between the departments. The process of disseminating and sharing the information among then departments is not defined. The Minitrex organization encounter data and information redundancy resulting from customer’s inability to use a single point service point. The data stored in the Credit Administration System is similar to the data stored in Management Business Center System. The data and information stored by the processing unit lead to data and information redundancy. The departments have no developed mode of data and information sharing. Only a sing department has properly developed a system of education through the online network. The Management Business Center System has access to thru web services hence the customers can access the services through the online services.

Explanation for Calling a customer and Failing to know he is a Customer

An individual at Minitrex can call a customer and fail to know if he is a customer due to lack of sharing the customer contact data and information. The organization has no copy or way of accessing customer contact data and information. The situation results in the organization employee failing to understand their current customer. The poor communication results to the major operation of the company failing to get accomplished due to poor infrastructure of communication (Piercy, & Lane, 2009). The members from a different department like the finance and members of the department of insurance should shares data, and the information is containing the customer contacts. However, the failure may lead to the Minitrex workers calling and failing to identify the customer.

Explanation of failing to understand that the customer had called for the third time

The reason for failing to understand that the customer called for the third time is due to the lack of clear customer registration system. The communication m system at Minitrex has no way of recording the new customers within the organization. The customer contact processing unit doesn’t have the data and information for unregistered individuals. The data and information stored is only that exist within the database. When a call is made and happens that the one calling is not a registered customer, then the system has no record to indicate how many times the person has called through the system. The fact that the individual is new he is also new to the system and people when he is not recorded in the system database.

The Process of Implementing the Customer Relationship Management (CRM)

The Customer relationship management helps in making the general tasks and the functions involving the customers easily to operate for the customers. Jon Bettman should focus on implementing clear customer platform that shares data and information of the customers evenly to all individuals (Farkas, 2011). Denny Khan should design a dynamic communication system that should facilitate the customer data being disseminated across all departments. Denny Khan should implement the automation of the operations by designing an online platform that supports the customers (Schniederjans, et al…, 2012). The system should ensure that the customer can access the services and the functionalities of the Minitrex organization at any time. The company services should get availed to the clients to ensure that all the operations have been automated. The CRM is also achieved through making a simplified system that enables the customers to receive services at one point. The organization should concentrate the business operations to a customer care service n to promote the issue of standardization. Standard services are well offered by having only one point of service delivery (Peppers, & Rogers, 2011).

All departments should be linked by a single cloud-based architecture where all departments should access the company data and information. The cloud computing technology should get applied in the Minitrex Company to facilitate easier access and to unite the departments. Uniting the department shall lead to better terms among Mariella Hopkins, Harold Blumfen, and Jon Bettmann. The togetherness would promote the customers also to emulate the unity of the company. The organization should also avail the goods and services always to the customer have to ensure that they maintain them always. The platforms such as the social media and solution solving platforms should be implemented on the company website for entertaining the customers for social networking. The solutions and feedback to the clients should be made online through chat box (Fjermestad, & Romano, 2006).