Tuesday, December 31, 2019

Caligula Essay - 3116 Words

An Online Encyclopedia of Roman Emperors mapDIR Atlas Gaius (Caligula) (A.D. 37-41) Garrett G. Fagan Pennsylvania State University A Bust of theEmperor Caligula Introduction Gaius Caesar Augustus Germanicus (b. A.D. 12, d. A.D. 41, emperor A.D. 37-41) represents a turning point in the early history of the Principate. Unfortunately, his is the most poorly documented reign of the Julio-Claudian dynasty. The literary sources for these four years are meager, frequently anecdotal, and universally hostile.[[1]] As a result, not only are many of the events of the reign unclear, but Gaius himself appears more as a caricature than a real person, a crazed megalomaniac given to capricious cruelty and harebrained schemes. Although some†¦show more content†¦[[6]] Modern scholars have pored over these incidents and come up with a variety of explanations: Gaius suffered from an illness; he was misunderstood; he was corrupted by power; or, accepting the ancient evidence, they conclude that he was mad.[[7]] However, appreciating the nature of the ancient sources is crucial when approaching this issue. Their unanimous hostility renders their testimony suspect, es pecially since Gaiuss reported behavior fits remarkably well with that of the ancient tyrant, a literary type enshrined in Greco-Roman tradition centuries before his reign. Further, the only eye-witness account of Gaiuss behavior, Philos Embassy to Gaius, offers little evidence of outright insanity, despite the antagonism of the author, whom Gaius treated with the utmost disrespect. Rather, he comes across as aloof, arrogant, egotistical, and cuttingly witty -- but not insane. The best explanation both for Gaiuss behavior and the subsequent hostility of the sources is that he was an inexperienced young man thrust into a position of unlimited power, the true nature of which had been carefully disguised by its founder, Augustus. Gaius, however, saw through the disguise and began to act accordingly. This, coupled with his troubled upbringing and almost complete lack of tact led to behavior that struck his contemporaries asShow MoreRelatedTacitus s Influence On The Roman Empire2166 Word s   |  9 Pagesis unmatched; known as the granddaughter, daughter, sister, wife, and mother of men. ( Tacitus) Agrippina, an Imperial woman of the Julio-Claudian bloodline a female Caesar lived through all five of the Julio-Claudian emperors Augustus, Tiberius, Caligula, Claudius, and Nero. Agrippina the younger roles in the empire is recognized but is not credited for the influence she had in shaping the Roman Empire from the time of Claudius to the beginning of Nero’s reign. Tacitus is writing is from the perspectiveRead MoreEvaluate the Significance of Agrippinas Marriages in Her Rise to Prominence.1134 Words   |  5 Pagesthe house on the Palatine to Gnaeus’ house on the Via Sacra. Both Agrippina and Gnaeus gained something from their marriage. By Gnaeus marrying a â€Å"Julian Princess†, or woman from the Julian bloodline, he was made consul in AD32 for a year by Caligula, extended from the usual six month period. Apart from the protection Gnaeus provided for Agrippina, the birth of Agrippina’s only child, Nero, was another. Nero, born as Lucius Domitius Ahenobarbus was born in AD37, breech. A baby being born breechRead More The Excesses Of Caligula Essay1239 Words   |  5 PagesThe Excesses Of Caligula Why were the actions of Caligula regarded as excessive? Why was such behaviour important in the evaluation of an emperors image? When Caligula took the title of emperor of Rome, the population of that vast empire felt that a new dawn was emerging. Here was someone with youth on his side to reign over them, by contrast after the aged Tiberius. Because of his earlier travels with them on their campaigns, he had the loyalty of the troops, which was always importantRead MoreEssay about greek and roman art history517 Words   |  3 Pagesembraced the art and sculpture (many Greek sculptures are Roman copies.) Sculpture did not represent entire nation (Greeks), but the individual. -no idealism, reflected humanism. (down to earth) 1.nbsp;nbsp;nbsp;nbsp;nbsp;Head of Roman Emperor Caligula – crazy emperor, appointed horses as member as members of government. Difference between civilizations: Greek want to ascend into world of thought and higher knowledge. Romans are builders, conquerors, rulers. Bust – sculpture that ends at theRead More The Preatorian Guard1814 Words   |  8 Pagesthe Praetorian Guard to further their own goals and get them closer if not placed to the Emperor’s throne. Praetorian Guards’ relationship with Caligula Caligula started out as a promising young man picked by his uncle Tiberius Claudius Nero Caesar Augustus over his true son Tiberius Claudius Drusus, though according to the historian Suetonius, Caligula (who was undoubtedly prejudiced) â€Å"Suetonius was moved by political motives. His book is an essay on the doctrine that power corrupts† (Marsh 46)Read MoreThe Bad Emperors of Rome Essay1677 Words   |  7 Pagesas far as restoring the Republican government from its once fallen state, but this was all forgotten when Tiberius became emperor. Tiberius was corrupt by power and Rome began to live in an era of destruction. As well, the subsequent emperors, Caligula and Nero followed in the same path, portraying violence and negatively impacting the city of Rome. Their reign caused them to be unpopular as each marginalized pietas, the duty towards the Gods, family, homeland, and followers, which is highly valuedRead MoreClaudius : The Second Roman Emperor Of The Julio Claudian Dynasty1288 Words   |  6 PagesTiberius Claudius Caesar Augustus, more commonly referred to as Claudius, was appointed as the fourth Roman Emperor of the Julio-Claudian dynasty, following the assassination of his nephew and preceding Emperor, Caligula, in 41 A.D. (Wasson, 2011) Despite the initial pessimistic perspective held by prominent Roman figures regarding his performance as Emperor, Claudius proved to be an efficient leader whom increased the autocratic nature of Rome through his Empire expansion campaigns and policiesRead More Emperor Claudius Essay2578 Words   |  11 PagesLivilla, became involved with Sejanus and fell from grace in AD 31. Through all this turmoil Claudius survived, primarily through being ignored as an embarrassment and an idiot. Claudiuss fortunes changed somewhat when his unstable nephew, Gaius (Caligula), came to power in the spring of 37 A.D. Gaius, it seems, liked to use his bookish, frail uncle as the butt of cruel jokes and, in keeping with this pattern of behavior, promoted him to a consulship on 1 July 37 A.D. At 46 years of age, it was ClaudiussRead MoreGaius Suetonius Tranquillus s Contributions2521 Words   |  11 PagesThe Twelve Caesars Suetonius describes the different Caesars â€Å"style† of ruling, and also a good amount about their personal behavior and vices. Suetonius covers many if not all of the same topics for each of the three Caesars; Augustus, Nero, and Caligula, the good and the bad. While he does not say it directly, it is fairly easy to discern what attributes in his mind made them either a good ruler, or a bad one. Suetonius makes it clear that the most important aspects that embody good and successfulRead MoreInteraction between Political and Social Life in Ancient Imper ial Rome1788 Words   |  8 Pagesincluding the crazy and murderous antics of the emperor Gaius Caligula, as follows: Caligula had changed fully into the monster that had been merely foreshadowed before. He was ready to test his power to the limit- and there was no limit. He killed his rival, Gemellus. He declared himself a living god. There was a rumour that Caligula intended to award Incitatus, his horse, a consulship. (Davis, p142) The antics of Gaius Caligula according to Davis have been backed up by the following quote

Monday, December 23, 2019

My Experience With Evolutionary Pressure - 1461 Words

Hameed Abdul. Often times I honestly forget my own name. The words roll around my head like a gimmicky concept. Potential. Something that I personally value is the continual growth of a person while in search for a higher purpose. So far throughout all of my experiences my life has presented me with evolutionary pressure needed to form self identity. Because the journey itself has been truly amazing, I have conflicting views on which parts I resonated with the most. My current circumstances and sense of direction or my nostalgic moments learning to explore within and embody who I am while in the face of adversity; however, I digress my life has changed due to perception. The humid and uneventful town of Gulfport, Mississippi is where I†¦show more content†¦The small town society became a stranger when we moved to Maryland. The East Coast had numerous identities. Two street blocks right next to one another felt worlds apart. The people there were as culturally embracive as t he city, all of them being unique and diverse. A perfect utopia that didn’t formally accept me. Baltimore is where I spent the rest of first grade and much of second grade. My classroom experience was rather interesting, the education department there wanted us to experience multiple teachers in one day, group projects, and most importantly the staff wanted to see students mold their own learning experiences. My initial learning process from Mississippi did not stop me from quickly adjusting and enjoying school every single day. My home life at the time matched the same excitement as school. I was going to be a big brother. Months passed since the move to Baltimore and I experienced so much in so little time. I forgot the place I once called home. I longed to be apart of the utopia I intruded into. My mother and her fiance had some tension and decided to move back to their home states. Mississippi felt like a vague dream. Nothing was comprehensible. I was an observer again. Second grade felt like a chore to complete. The feeling of disconnect was embodied by the fear of social interaction. I spent the rest of second grade a quiet mute only wishing not to be noticed. Effort to change my current circumstances were made during third grade.Show MoreRelatedA Master s Program At Queen s School Of Business842 Words   |  4 PagesSchool of Business to pursue my interest in Strategy and build a base of knowledge and experience that will position me to pursue a PhD. I currently attend a Master s program at Queen s School of Policy where I am studying Industrial Relations and completing an independent research project in Organizational Behaviour. While pursuing this course of study I have had the opportunity to work with Dr. Kate Rowbotham and other faculty at Queen s who have helped me realize that my interest in macro-levelRead MoreProperty Dualism1389 Words   |  6 Pa gesallows for matter to cause mental states, which in turn allows for the rejection of the notion of two substances. By supporting the notion that our experience of mental states cannot be reduced or eliminated the theory is intuitively compelling. This is a benefit over materialist theories of mind that fail to capture or explain our intuitive experience of consciousness. Fundamentally, property dualism is an advancement of substance dualism, and over this theory it has several advantages. FirstlyRead MoreStatement of Purpose: Electical and Computer Engineering1439 Words   |  6 Pagesforward to doing worthwhile research in â€Å"Control Systems† to lay the foundations for my doctoral study in the field. My interest in this direction happened to shape from the turn of events that marked my life from childhood. Hailing from an obscure village in the suburbs of a metropolis like Kolkata - the first colonial capital of India, my parents made sure that I didn’t miss out on a â€Å"quality-education†. So, despite my misgivings about boarding-schools, I was admitted to one, renowned for first-rateRead MoreOur Emotions Are Like Silent Shadow919 Words   |  4 Pagesdispleasure or happiness whether we realize it or not. At times in our lives, we let our emotions get the better of us which can result in impaired judgement, thus leading us to make poor decisions. Our emotions can also help to enhance experiences. However when we experience emotion, many of us wish we could turn off our emotions and ignore them, but in truth we need our emotions to function. Our emotions can help us effectively communicate socially with others, but this effective communication can rapidlyRead MoreThe Reality of the Vaginal Orgasm1226 Words   |  5 PagesUnlike the biologically male population, majori ty of women have difficulty with reaching orgasm from intercourse alone . It is confusing and frustrating amongst heterosexual couples that seek mutually conducive sexual experiences and often amounts to self-blame and sexual insecurity in the female counterpart. There are many factors that contribute to producing orgasms, and because of its multifaceted nature, there are also many factors that can disrupt the production of female orgasms. In thisRead MoreThe I Me Generation By Joel Stein1350 Words   |  6 Pagesâ€Å"Coming to terms† with or understanding one s identity, like many things in life, is an evolutionary process. The ongoing search for identity begins initially by identifying our physical traits such as our gender, race, and ethnicity. True identity, however, is far beyond what meets the eye. Instead, the generation we are born into, the family we share, and experiences we have, all shape our views of the world and the role we play within it. Consequently, ou r identity ends up becoming influencedRead MoreAlice Parks Time Magazine Article, The Two Faces of Anxiety1107 Words   |  5 Pagesrate and blood pressure, manifest as a response to stressful scenarios. In these potentially-fatal situations, the fight-or-flight response is an evolutionary reaction developed to prevent species from engaging in behavior that could result in extreme negative consequences, while also preparing them for possible conflict. Overall, this response is a constructive adaptation, but an issue arises when individuals face stressful, albeit non-fatal, situations. The body still experiences the same symptomsRead MoreMini Bio : Social Assessment1372 Words   |  6 Pagesanswer is quite simple. The intersectional play determines whether a person is successful in life or not. In order for one to strive for success he/she must have motivation to create positive outcomes, which drives change. But what happens if one experiences negative intersectional play? His or her life tends to be full of distress, hardship, oppression, discrimination, and hurt. This is evident in E.S.’s case. E.S. had a complex case because he was not only grieving the loss of his son but he soonRead MoreHow Development Is The Methodical Changes And Continuities Within The Individual That Occur Between Conception And Death1470 Words   |  6 Pagesdevelopmental by examining a significant milestone in my own development. My own development has been impacted by specific milestone events, the most significant of which was bullying and peer pressure. Interestingly, it was not the actions of myself which initiated the bullying, rather the actions of my sibling. Family relationships constitute one of the most influential factors on development (Bee Boyd, 2011), and as the younger child, I often felt guided by my sister (Dunn Kendrick, 1982, as cited inRead MoreEssay On Romantic Love1571 Words   |  7 Pagesbetween intimacy and isolation begins. In other words, Erikson believes that the reason why we engage in love-type behavior is to avoid the negative feelings associated with isolation. According to evolutionary psychologist Richard Dawkin, he proposes that the psychology behind love lyes all in the evolutionary need to be in a group setting and to, frankly, propitiate the human species (Dawkins et al., 2016). For Dawkins, the need to engage in love type behavior is similar to Erikson in the sense that

Sunday, December 15, 2019

Ethics for the Real World Free Essays

string(64) " This topic was expounded clearly in the beginning of the book\." ETHICS FOR THE REAL WORLD Creating a personal code to guide decisions in work and life RONALD A. HOWARD CLINTON D. KORVER Hanle Ying Special Topics in Accounting March. We will write a custom essay sample on Ethics for the Real World or any similar topic only for you Order Now 16, 2011 Introduction Within the development of human culture, ethics has been more and more emphasized in human beings. Ethics is not only requested in the work place, but also it should be requested in individuals. Ethics is an extremely helpful in human daily life. For the work place, ethics can help people to trust each other, allow people to know clearly what they can do or not do, and assist their efforts with each other to create a true market in the world. For the individuals, ethics can help to correct people’s attitude about life and to help them build a positive outlook. However, no matter whether in the work place or in an individual’s life, ethics can create a personal code to help people to make the right decision. Reading ETHICS FOR THE REAL WORLD-creating a personal code to guide decisions in work and life not only can help us know what ethics is and how we can draft a personal code to help us make the right decision, but it also lets us know how we can use ethics to transform our life and work. It’s really a good book on ethics and very practical for human beings. This book represents the different thinking of ethics and provides a personal code for people who working; individuals can use the code of ethics to examine their own ethical problems so they can make the right decisions during work. In the real world, there are many behaviors that look ethical, but are not. Conversely, some behaviors look unethical, but are ethical. Since we cannot always discriminate what is really ethical, we sometimes have a dilemma in making a decision. However, the description in this book, expressed by the authors help us to know what ethics is and he helps us to build an ethical framework and draft a personal code in our mind. We can use the ethical framework and the personal code to help us make the right decision. The authors also demonstrate that people can use three steps to help them to clarify the ethical issue, evaluate the consequence of the behavior, and in the end, make the right decision. Moreover, ethics not only can help people make the right decision, but it also can help people to transform the work and life. Author Biography The names of the authors are Ronald A. Howard and Clinton D. Korver. â€Å"Ronald A. Howard is one of the founders of DEF, who is the academic director of the Strategic Decision and Risk Management certificate program at Stanford University. He supervises teaching and research in the Decision Analysis Program of the Department of Management Science and Engineering and he also is the director of the department’s Decision and Ethics Center. Moreover, Mr. , Howard is a professor in the Stanford Graduate School of Business. His experience covers many fields in decision analysis project, from investment planning to research strategy, and from hurricane seeding to nuclear waste isolation† (2011). Furthermore, â€Å"Mr. Howard has been a consultant to several companies and was a founding director and chairman of Strategic Decision Group† (2011). Clinton D. Korver not only is the co-author of Ethics for the Real World, but also â€Å"he is a partner and co-founder at Ulu Ventures, a Silicon Valley venture capital firm investing in early-stage information technology companies. He is also a Kauffman Fellow, co-founder and co-president of Stanford Angels Entrepreneurs, and a venture partner at Crescendo Ventures† (2008). Moreover, â€Å"Mr. Korver is the founder and CEO of DecisionStreet, which provides Web-based tools to help consumers make information life decisions about health, wealth, housing, and family affairs† (2008). Mr. Howard and Mr. Korver wrote Ethics for the Real World-creating a personal code to guide decisions in work and life in 2008. In order to create the habit of highly ethical behavior, Howard and Korver help us to know what ethics is and how we can discriminate ethical issues in our daily lives. In addition, they help us to use ethics to make the best decision in every situation. Summary of Book It’s a good book on ethics, and the authors use a practical approach to talk about what ethics is. The purpose of the authors in this book is not to stimulate people to get high ethics in their mind. Contrarily, they want people to know and study ethics through the tiny little things around us. People do some things or make some decision unethically because they think he decision seems unimportant; however, they still want others to respect and trust them. They even want to continue live in a harmonious environment. But their actions and thoughts are reversed. As a result, this is one of the reasons why people sink into the ethical dilemma. The book provided many theories to help people to understand and study ethics, such as some behavior seems ethical for one, but he still has to confirm if it’s ethical for another; one could look analyze another’s ethical behavior when one sinks into the ethical dilemma; and one could set up an ethical code to help him to correct his ethical problems. But the one of reason why people do the unethical things are they often misunderstand the meaning of ethical, legal, and moral. Someone considered poor ethical as poor moral. Also the legal behavior is considered ethical, and illegal behavior is considered unethical. Actually, there is a total difference between ethical, legal, and moral. Something could be legal, but it’s unethical, such as lie, using profanity to someone. Something could be illegal, but it might be ethical, such as killing terrorists. Therefore, the most important issue for people when knowing ethics is to be able to discriminate the meaning of ethical, legal, and moral. This topic was expounded clearly in the beginning of the book. This book combined four parts: Introduction, seven chapters, an epilogue, and two appendices. Furthermore, the authors combined these four parts very logically, especially in the seven chapters. The authors provided the almost ethical at first, and give a roughly ethical frame in people’s mind, through know and study the ethics to create the personal code. And then use the personal code to do the ethical behavior or make the ethical decision. In the end, the authors demonstrate that the ethics can help people transform their work and life. This sequence is coincidence with people’s thinking and easier to be understood by people. The Introduction not only reflects the rough content of the rest of the book, but it also includes a short summary of each chapter, the engineering approach, and the clarification of the difference between ethical, legal, and moral. Moreover, it also includes the experience of both authors. This introduction is very helpful for people to know what the book is and how to use this book. In addition, the introduction also talks about the skill of making the right decision, it is a weakness we often have because we have little education in this area. The seven chapters can be divided into four parts: the first three chapters, the fourth chapter, the fifth chapter, and the last two chapters. The first three chapters represent what ethics is and the problem of setting up an ethical bottom line. Actually, ethics is not very strange for each person; everyone has a rough framework about ethics, but most of us don’t know the real meaning of ethics. Everyone wants to be an ethical person, and most people have an ethical bottom line to contrast their ethical behavior. This bottom line is very important for each person. But people always sink into the ethical trouble because the ethical bottom line. Certainly, someone utilize this bottom line and the loopholes in the law to build a gray area, doing something between right and wrong. Everybody knows that to tell a lie is unethical behavior, but some use white lies to prevent crime or war; why not? I think most of us would rather to tell this lie. Therefore, there are no fixed rules for people to study ethics. People should learn and analyze the ethics of other’s ethical behavior and set an own ethical bottom line to do the right things or decisions. The fourth chapter is based on the first three chapters. After people know what ethics is and set up an ethical bottom line to distinguish what they can do or not do, they should create their own ethical code to complete their ethical framework. The main purpose of the fourth chapter is to show people how to draft someone’s own ethical code. The fifth chapter talks about how some people to do nothing when facing unethical issues. Although people can make the ethical code by themselves, it does not mean they will be ethical all the time. In this situation, people have to re-clarify the ethical issue and try to create alternatives. Moreover, in order to ensure the feasibility of their alternatives, people have to evaluate the alternatives and then re-make the ethical decision. The last two chapters stated how people use their personal ethical codes to transform their personal life and work life. Having a good ethical code is very important to our daily lives. It not only helps us to distinguish what we can do or not do, but also it can make us face life and work peacefully. This has the most positive effect on our daily lives. The book is composed by the skill of ethical thinking and the ethical decision making. The main purpose in the Epilogue stated how people developed the habit by this skill. However, the habit is developed through constant practice, and the practice is directed by thoughts. Therefore, having good ethical thinking skills not only can help people to make the ethical decision, but also can help develop the right habit in their life. The Appendix A is the flow chart of ethical decision making process which not only helps us know better what ethics is, but also we can use this flow chart to compare our ethical frame to correct and complete our weakness in ethics. The Appendix B talks about the three people’s ethical code that has totally different backgrounds. And the Appendix B let us know no matter what background people have, as long as they are willing to understand and study ethics, they can possess the ethical code. Personal Reflection and Conclusion I always ask myself what does ethics mean? What kind of action belongs to ethical or unethical? Is any behavior within laws ethical issue? However, we have to face ethical decisions in our daily lives, and we always sink into the ethical dilemma because of these decisions. For example, we will make some excuses to avoid trouble, and we will use some white lies to make others feel more acceptable. We always ignore ethics in some trivial things, and ethics becomes strangers around us. This book has very helpful to me. I know that I am not a real ethical man. For example, I used fake excuses to explain my absences; or a bad grade to my parents, as well as use profanity to someone. Now all these behaviors seem wrong. In the past time, I always use different excuses to avoid responsibility when I got into some troubles, and put all the blame upon someone or something else. Now I think carefully; avoiding responsibility is unethical behavior. Individual development and social development should not lack communication and responsibility. If everyone is not sincere and they choose to avoid responsibility when faced the trouble, the individual and social development cannot be achieved, not mention to creating a real life environment. Therefore, building a good personal code is very important to everyone. We are always bothered by the issue that seems ethical, but indeed it’s not. Different people have different values, so they have different ethical lines. Some consider that the white lie is moral; someone may consider that the rational avoidance tax also is moral. People always abandon their principle to do some things which they consider are ethical, but indeed they are not. Thus, people slowly lose their moral bottom line because of these tiny little issues, and then, make them into the gray areas to do something that seems legal, but indeed it’s unethical. If everyone stays in the gray area, nobody will be honest with each other anymore. Therefore, in order to correct our values and life attitude, we should build a personal code which cannot be broken by any excuses. Before doing anything or making any decision, we should consider own personal code and use it to restrain our behaviors, which give us no excuse to do anything that violates ethics. The authors Ronald A. Howard and Clinton D. Korver together created Ethics for the Real World-creating a personal code to guide decisions in work and life, they clearly define what ethics is and use bright black and white contrast to make us know better the meaning of ethics. Moreover, because of the sufficient experience, the essence of this book is easier to be accepted and studied and has a profound meaning in our daily work and life. The reason why I choose this book is I am always bothered by the ethics bottom line in the daily work and life. Sometimes ignore ethics because of the tiny little things. As a result, I slowly lose my ethics bottom line. Now think carefully; this is a wrong behavior and life attitude. This book opened my eyes; it teaches me that not only everyone should have their own ethical code and personal code, but also we should build our principle to do everything. No matter when we do anything or make decisions, we should base them on this personal code. Let our life be surrounded by ethics. Reference Clinton D. Korver, Bloomberg Businessweek, 2008, Retrieved from: http://www. businessweek. com/bios/Clinton_D. _Korver. htm Clinton D. â€Å"Clint† Korver’89 2001, Grinnell College, 2008, Retrieve from: http://www. grinnell. edu/offices/president/trustee/memberintro/korver Ronald A. Howard, Decision Education Foundation, 2011, Retrieve from: http://www. decisioneducation. org/about-DEF/board-of-directors/ronald-howard How to cite Ethics for the Real World, Papers

Friday, December 6, 2019

Rio Grande Medical Center Case Study free essay sample

Is it fair for the Dialysis Center to suffer (in profitability) from the move even though it had nothing to do with it? I do not think that the Dialysis Center suffering in profitability from the move is fair. Being that the Dialysis Center was moved as a result of the Outpatient Clinics need for extra space, I do think that some of the costs of the new building and the relocation of the Dialysis Center should be paid through the Outpatient Center (a â€Å"buy out†). The fact that the indirect costs of the Dialysis Center are going up solely because of the fact that they were forced out to accommodate the Outpatient Center, forcing them into the red, is simply unfair and bad practice. 2) Should the Dialysis Center be charged actual facilities costs for its new location? After all, the move was forced by the Outpatient Clinic, which is being charged for facilities at the lower average allocation rate. We will write a custom essay sample on Rio Grande Medical Center Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Under the concept of charging for actual facilities costs, department heads may be better off resisting proposed moves to new (and potentially more efficient) facilities because such moves would result in increased facilities allocations. Without the expansion, the Dialysis Center was paying $300,000 in facilities costs ($15 per square foot x 20,000 square feet). With the expansion, the Dialysis Center is paying $400,000 in facilities costs, $100,000 more solely because of the move forced upon them due to the Outpatient Centers need for more space. I believe that the Dialysis Center should pay the same amount in facilities costs considering that they would have the same amount of square footage as they did before the move. All or at least a portion of the additional $100,000 in facilities costs should be absorbed by the Outpatient Center, not only did they force the Dialysis Center out, but they also have an expected 25 percent increase in volume while the Dialysis Center is expected to have no increases at all. 3) Even if the true cost concept were applied to the Dialysis Center, is the 400,000 annual allocation amount correct? After all, the building has a useful life that is probably significantly longer than 20 years – the life of the loan used to determine the allocation amount. If the true cost concept is applied, what would be the allocation in the 21st year, after the mortgage had been paid off? 4) The revenue that the Dialysis Center â€Å"receives† from patient use of the pharmacy appears to be passed on directly to the pharmacy. That is, the Dialysis Center books $800,000 in annual revenue but then is charged $800,000 for the drugs used. Should this â€Å"revenue† be counted when general overhead allocations are made? To make this point, John discovered that the pharmacy supplies used for dialysis actually cost the pharmacy $400,000, so the pharmacy makes a profit of $400,000 on drugs that are actually â€Å"sold† by the Dialysis Center.