atiitunt.icu

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.

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.

Questions
For a database administrator, describe the importance of database alerts

The alerts are very important to the database administrator because they help them get information regarding the events that may diversely impact the database in one way or another. They help the database administrator to respond to the issues as quickly as possible before any damage can take place (Basta & Zgola, 2011). Alerts come from all the internal errors, block corruption errors and deadlock errors that may be disastrous to the database. So the alerts help the database administrator to respond to them promptly before the effect of the error can escalate.

Describe the importance of reviewing the database logs to determine errors
At the heart of many devices that offer protection for the information technology, networks is an ability to log the events and actions so that remediation actions can be taken as appropriate (Horwath, 2012). The database logs errors to help the database administrator to review them and take any appropriate responses as per the error. It is essential for the database administrator to review the database error logs to determine the error so that he/she can take defensive measures before any real damage occurs (Murphy, 2015). Without the review of those database logs, the database administrator has little chances of knowing whether a live application has been compromised or is being attacked.

Compare the advantages of using a Database creation tool or using a script to create a database

Creating a database using a database creation tool or a script has many advantages, for instance, one can use the DBCA wizards to get direction in the selection of options offering an easy means of creation and tailoring of the database (Oracle Corporation, 2002). The database creator only supplies a minimum of input, and the tool makes decisions for them, eliminating the need to spend much time in deciding how to set parameters or how best to structure the database. The use of a tool also helps the database creator to be very specific concerning the file allocations and settings. The database creation using a script helps to decide the services required at the start.

Describe the basic database administrator responsibilities
The database administrator responsibilities revolve around three major activities: maintenance of the production database; planning, designing and making changes to the existing applications; and the management of a company’s data and the metadata (Connolly & Carolyn, 2004). The database administrator should also create policies and procedures regarding the database management, security, and the use of the database. A database administrator should also carry out general technical troubleshooting as he/she also provides consultation to the development teams (Blaha, 2001).

Describe Oracle tablespace (default tablespace, Bigfile, Smallville)

Oracle tablespace are the logical units in Oracle database that are used to store the entire database’s data. Each of those logical units/tablespaces consists of one or more data files that are physical structures that are specific to the operating system that Oracle database is running in. There are Bigfile tablespace and small file tablespace whereby the Bigfile tablespace comprises of a single datafile or a single temp file and the small file tablespace consists of several temp file of data files that can amount up to 1022 (Powell, 2007). A Bigfile tablespace comprises of a repository of if all the information in a single file whereas the small file tablespace has the same information contained in several files.

Describe the benefit of the Oracle client/server architecture

The client applications do not have to perform any data processing. Those applications only concentrate on the input requests from users or the server and then analyzing that data appropriately so that they can present it through display capabilities of the client node Luz, T. (1990).
The client/server architecture helps Oracle RDMS to exploit the multitasking as well as the shared memory facilities of the underlying operating system. Consequently, that offers the highest degree of data integrity, concurrency, and performance to the clients.
In this architecture, it is possible to optimize the terminals or client workstations for the presentation of data while the server can also be optimized to process and store data.
In the case of networked environments, the shared data can have placement on the servers instead of the workstations so that it will be easier and efficient to manage its concurrent access.