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 Black Woman and Family

Question 1
The shift of welfare rhetoric from inept mothers to calculating parasites was with the use of imageries such as race and gender images including matriarch and mammy. The imageries helped in the development of the perception that the family formation of the black community comprised of a bad black mother. Black women who relied on welfare were presented as bad mothers who engaged in irresponsible behavior. The women were presented as women who failed in their efforts to protect their offspring. The perception ignited the desire to control and regulate childbearing. The public got the impression that the single mothers were calculating parasites who strived to raise their children alone so that they can enjoy welfare support at the expense of other hard working citizens (Jordan-Zachery, 2009).

It was brought to the attention of the public that the majority of women enjoying the welfare benefits are not widowed women but young unmarried women. The term urban teen mother was coined to define the women enjoying welfare support. It emerged that the single mother had to get married so that their husbands can take their rightful position as breadwinners of the family thus unburdening the government the role of providing welfare services. Members of Congress, as well as some presidents, have been known to give black women under welfare titles such as the Jezebel, the matriarch, and the Sapphire. The titles give the impression that the black woman has manipulated and controlled the government so that they can continue to bear children and the government continues to offer support (Jordan-Zachery, 2009). The black woman was thus not a good woman unless she was married and did not depend on welfare support.

Question 2
The perception of the “black family” as deviant can be traced back to the era of slavery where the slaves were not allowed to have families. The denial arose from the perception that the black people were lesser beings than the whites. The perception of the “black family” continues to be perceived as deviant in several ways. Most black families are headed by single women. Unfortunately, the black female-headed household is perceived as wrong and the justification of the high poverty rates among black families. Unending and increasing levels of poverty increase the number of families that are homeless as well as the rate of social ills in society. Society perceives the ideal family as one that is headed by the man. The black family is deviant as the black woman is perceived as having refused to conform to the patriarchal family formation (Jordan-Zachery, 2009). The black woman is thus perceived as the cause of damage to the black man and the black community.

There have also been efforts at establishing policies that will promote fatherhood. The efforts are tied to the assumption that families headed by fathers result to healthy marriages and stable families. The black family is deviant as it is largely female-headed thus promoting fragile families. The policies are based on the patriarchal ideology that centers men as dominant individuals in a family unit. There has also been increased emphasis on controlling the sexuality and morality of black women (Jordan-Zachery, 2009). The requirement that black women must disclose their sexual history to receive public assistance is an example of efforts to control the sexuality and morality of the black woman. There have also been instances where substance-abusing black women have received money in exchange for sterilization.


Brazil is classified as a developing nation due to its Human Development Index score. Brazil is a large nation located in South America. It is well endowed with various natural resources. The Human Development Index score is determined by specific criteria including education, Life expectancy, availability of technology, availability of healthcare and income. Since 2015, Brazil has experienced a high increase in its Human Development Index score. Today, it is classified as a “high” HDI nation. This means that it is in the upper quadrant that contains the upper tier of developing nations.

Question 1
Brazil has previously experienced financial problems. The financial problems emerged due to dictatorial government and corruption. Both the IMF and World Bank interfered with the aim of reducing inflation and improving exchange rates. For a long time, the government of Brazil worked closely with the two institutions in its efforts to settle the foreign debt, but the country’s debt situation only deteriorated (Remmer, 2004). Prior to obtaining any help from the IMF and World Bank, the country had to accent to its state of affairs, which involved executing the Structural Adjustment Programs. The program involved taking measures including minimization the growth in the money supply, liberalizing its foreign exchange, eliminating subsidies, minimizing government spending and removing price controls among other measures (Chossudovsky, 2003).

The IMF and World Bank have offered various economic developments. The efforts have been criticized for neglecting the needs of the poor majority and prioritizing multinational corporations and wealthy lenders in the industrialization. In Brazil, the IMF and World Bank has intervened in domestic politics by supporting one side in the heated social debate. As a result, the institutions have interfered in the most political of decisions involving the allocation of national resources (Santiso, 2001). Hence, they have undermined Brazil’s national democracy.

Brazil has had to adhere to the conditions set by the institutions so as to sustain its economy. When Brazil liberalized its foreign market, the country recorded a considerable growth in imports. This is not healthy for the country’s advancing economy (Danaher, 1994). The significance of IMF conditions could help Brazil through access to outside markets for its agricultural products. However, Brazil still faces market barriers for its products (Mosley et al., 1995). The broad market opening affected Brazil’s trade deficit and devalued its currency. Under the guise of advancing “free trade,” financial stability and market liberalization, the two institutions have forced a reduction in education, health care, and other social services thereby increasing inequality and deepening poverty.

On the other hand, IMF and World Bank have assisted Brazil stabilizing its economy and eradicating its debt crisis. Through Washington Consensus sponsored by the two institutions, Brazil implemented a fiscal policy, aimed at development programs, reducing government salaries and cutting down public sector investment.

Question 2
For Brazil, healthcare is a priority. Therefore, it is the responsibility of the state to ensure that health facilities are available and funded. Healthcare is a constitutional right in Brazil. The Health Ministry carries out national health policy while both the government and private sector are responsible for the provision of healthcare. The effects of a healthy population on the economy are clear. First, a nation with a healthy population finds it attain sustained growth. The provision of primary healthcare enables prevention of diseases for the benefit of the economy (Santiso, 2001).

Secondly, the healthcare performance is linked to economic prosperity. A healthy population can achieve better productivity. Thirdly, a healthy population has a higher life expectancy. This is necessary for economic development. Investment in healthcare is important for economic growth given that healthy workforce is more delivers consistent production. The fourth is that a healthy population reduces the burden of illnesses and costs associated with health issues. This benefits the rapid economic growth. In order to achieve these, the Brazilian government provides a universal healthcare system that allows citizens to afford private healthcare. The system is non-exclusive and accommodates everyone, including visitors (Falleti, 2010). The problem with its health care system is that a substantial amount of spending on healthcare is private.

Question 3
Brazil has faced a number of difficulties in its healthcare financing. This has been linked with low investment from the government. Despite the situation, the country does depend much on foreign aid to support the provision of healthcare to its citizens. Foreign aid is largely used for servicing its debts. The British government is a key supporter of Brazil. The country has made a substantial step towards the reduction of HIV/AIDS and has surpassed the expectations of the World Bank Brazil has emerged as a leader in the exchange of expertise and resources among developing countries. Brazil’s portfolio of domestically developed interventions, including the public production of ARVs and CCTs has positioned the country’s aid’s regime to capitalize on improving the national balance sheet. In 2015, Brazil enacted new legislation requiring international private investors to purchase and operate healthcare facilities in the nation. Investment in healthcare by foreigners has become desirable due to a reduction in value of domestic currency.