Ronald Lewis

Feeling a little homesick living in the US for over 20 years, Ron tried to test himself to remember all 11 Parishes of his home country of Barbados. He found that he would always miss 1 or 2 of them. To solve that he had the idea to create this short tribute poem to the 11 parishes of Barbados that may help visitors and locals alike remember them all.

Getting to travel is an opportunityto make lifelong memories.So why spend it glued to devices?With this activity book, challenge yourself to notice what is around you on your trips. There are 18 game sheets included.Circle the stamps that match what you see, touch, taste, smell or hear. If you circle them all before reaching your destination, your grown-up will reward you with a prize. Though we know the real prize isspending quality time with the peoplethat care about you

Hospice care: sometimes just the name can cause some people to hang their heads in sadness and lose all hope of relief to come. The diagnosis of the terminal illness was difficult enough, but now knowing your loved one, or even you, are headed to hospice care can prompt many forms of anxiety and despair. However, within the collection of real-life stories in The Last Blessing, co-authors Michelle Poston and Chaplain Ronald Lewis can say with certain that hospice care is not an aspect of life that is without hope. It is, instead, a place where God's healing blessings can be found within every person and every story. Poston, a hospice nurse for twelve years, shares her memories of patients she has cared for over the years, recounting the miracles that occurred as well as the heartache she experienced with their passing. The stories are filled with endearing moments of love between spouses, family members and even Poston herself being emotionally moved by her patients' lives. Such stories include a wife's acceptance of her husband's ultimate death, even after he survived hospice before; a homeless man who moved Poston with his enduring faith in Jesus and awareness of his eternal home; one man's choice to make frequent trips to his family's timeshare with his terminally-ill wife because the ocean view calmed her. Chaplain Lewis offers his personal insight into grief with a refined list of the different stages of grief and advice on ways to cope with the loss of a loved one, knowing they are somewhere else without pain. The Last Blessing is to not just clarify to readers what hospice care is all about; it is to encourage those navigating hospice personally, or with a loved one, to see God's presence in their lives during this time of sorrow. It is the last blessing to help people let go of their loved ones to their new, eternal home.

Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major feature of the book is the three ABC models for manufacturing processes, marketing functions, and service industries. These models are based on the Institute of Management Accounting (IMA)-sponsored case studies of corporate divisions or branches that have already implemented ABC systems. The study was directed by Harvard professors, Cooper and Kaplan, and KPMG Peat Marwick. The book also includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.

The declining domination of American manufacturers in world class markets has resulted in widespread criticism of traditional costing methods. Activity-based accounting for manufacturing costs emerged in the 1980s to satisfy the changes taking place in production methods and techniques, such as Just-in-Time Inventory Control and Flexible Manufacturing Systems. Although activity-based costing methods may be new in manufacturing processes, they have been advocated and applied by marketing managers since the late 1960s, according to Professor Lewis. The accounting profession has finally recognized the advantages of activity-based concepts and methods for both marketing and manufacturing functions. This book shows how activity-based methods and other cost analysis and control techniques may be used by manufacturing and marketing managers. Part I explains the cost concepts and terminology used in modern businesses and describes the concept of a fully integrated manufacturing and costing system. In world class competition the costing systems must serve the total needs of management, not just financial reporting requirements. Costing systems must be flexible and multi-purpose, which is both possible and practical with state-of-the-art computers and software. Part II summarizes the traditional cost accounting systems, describing job-costing and standard costing systems. The allocation of costs becomes more important with technological advances. A full chapter is devoted to the methods of allocation and the changes required to satisfy advanced manufacturing and activity-based costing techniques. Part III illustrates activity-based costing for manufacturing, activity-based costing for marketing, and an activity-based approach to the behavior of costs as well as explaining the traditional factors of variability. Part IV describes the techniques that are necessary for analysis and control of costs by management. To be well informed, managers must know the fundamentals of break-even analysis, relevant costing, capital budgeting, ROI and transfer pricing. The book makes these techniques easy to understand and to apply to real-life situations. It is particularly appropriate for manufacturing managers involved in operations, and for all marketing managers.