Mba essay
Wednesday, August 26, 2020
Free Essays on Vanessa Carlton
Vanessa Carlton is another youthful craftsman that has made some amazing progress in an exceptionally short measure of time. She got a four star rating on her presentation collection, Be Not Nobody. That says a great deal for a youthful craftsman nowadays. She has a lovely voice, however she can play the piano like Beethoven. She even keeps in touch with her own verses and Alicia Keys impacted her. Despite the fact that individuals may state that they sound the same, they are completely various craftsmen. Stephen Erlewine, the essayist from allmusicguide.com, says that she has the spirit looking of Fiona Apple and the exact complexities of Rick Wakeman. Her style is extremely laid-back and unwinding. She utilizes a great deal of symphonic mood melodies to help her Spring-like voice. The outcome is something very astounding: it has a mind-boggling, sweet, multi-layered intrigue to individuals all things considered and societies. The primary individual who really acquainted me with her music was one of my person companions. He is just twenty and he is African American. I was amazed to hear that he moved out of his ordinary rap music and really focused on somebody like Vanessa Carlton. At the point when I originally heard her voice, I considered twenty-six years of age. I was before long alarmed when I discovered that she was just my age. You may ask why individuals are so captivated by her and her music. The appropriate response exists in her novel voice and connecting with songs. She isn't simply the typical centeredâ⬠diva. She isnââ¬â¢t the normal ââ¬Å"buy my music since I have a youthful attractive body,â⬠bid either. She simply has the ââ¬Å"oomphâ⬠that you have to need to turn into a decent craftsman nowadays. On the off chance that our class were to isolate into two gatherings of individuals who like her music, and individuals who donââ¬â¢t like her music, I am practically positive that most of our group would be on the room that loves her music since she is so inconceivably gifted. Her collection appeared in April of 2002 and has done incredibly well in collection deals. As Erlewine s... Free Essays on Vanessa Carlton Free Essays on Vanessa Carlton Vanessa Carlton is another youthful craftsman that has progressed significantly in an extremely short measure of time. She got a four star rating on her introduction collection, Be Not Nobody. That says a ton for a youthful craftsman nowadays. She has an excellent voice, yet she can play the piano like Beethoven. She even keeps in touch with her own verses and Alicia Keys impacted her. Despite the fact that individuals may state that they sound the same, they are totally various craftsmen. Stephen Erlewine, the author from allmusicguide.com, says that she has the spirit looking of Fiona Apple and the exact complexities of Rick Wakeman. Her style is exceptionally laid-back and unwinding. She utilizes a great deal of instrumental ambient sounds to help her Spring-like voice. The outcome is something very astonishing: it has a staggering, sweet, multi-layered intrigue to individuals everything being equal and societies. The main individual who really acquainted me with her music was one of my person companions. He is just twenty and he is African American. I was shocked to hear that he moved out of his ordinary rap music and really focused on somebody like Vanessa Carlton. At the point when I previously heard her voice, I considered twenty-six years of age. I was before long frightened when I discovered that she was just my age. You may ask why individuals are so charmed by her and her music. The appropriate response exists in her one of a kind voice and drawing in songs. She isn't simply the typical centeredâ⬠diva. She isnââ¬â¢t the normal ââ¬Å"buy my music since I have a youthful attractive body,â⬠offer either. She simply has the ââ¬Å"oomphâ⬠that you have to need to turn into a decent craftsman nowadays. In the event that our class were to partition into two gatherings of individuals who like her music, and individuals who donââ¬â¢t like her music, I am practically positive that most of our group would be on the room that loves her music since she is so unbelievably skilled. Her collection appeared in April of 2002 and has done very well in collection deals. As Erlewine s...
Saturday, August 22, 2020
A critical analysis of the role and functioning of the World Trade Organisation (WTO) as it relates to Newland
Conceptual This paper gives an examination of the job and working of the World Trade Organization (WTO) as it identifies with Newland. Insights regarding the WTO Agreement are introduced just as about the full effect of WTO enrollment. Positive and negative parts of WTO enrollment are laid out so as to give an applicable record of the job and effect of this worldwide foundation on the working of part states, including Newland. The paper likewise presents data about the conventional thought of state power and how the procedure of globalization powers individuals to reevaluate this idea and supplant it with the possibility of government assistance states. Presentation The World Trade Organization (WTO) has been similarly lauded and condemned as a worldwide establishment which is liable for the upkeep of exchange between nations (Devuyst and Serdarevic, 2007). Delegates of various developments, for example, Globaphile and Globaphobe, have presented their contentions with respect to the effect of WTO. Explaining the reason for WTO and the WTO Agreement is critical to give huge bits of knowledge into the working of associations in the field of worldwide exchange (Daemmrich, 2011). The target of this paper is to fundamentally break down the job and working of WTO as it identifies with Newland. Reason for WTO and WTO Agreement The World Trade Organization (WTO) developed as a persuasive body in the worldwide business condition. As a worldwide association, WTO manages the worldwide standards of exchange between various countries. The significant capacity of WTO is to guarantee that worldwide exchange relations are led in a free, legitimate and smooth way (Devuyst and Serdarevic, 2007). The center of the framework is spoken to by the idea of multilateral exchange relations which have been indicated as WTOââ¬â¢s understandings. Most of exchanging nations is liable for consenting to and arranging these arrangements. A portion of the fundamental understandings introduced by this organization remember Agreement for Agriculture (AoA), General Agreement on Trade in Services (GATS) and Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS). Accordingly, such understandings rise as a strong legitimate establishment for universal exchange (Matsushita et al. 2006). Subsequently, part nations are ensured fundamental exchange rights. Moreover, national governments are required to keep up their exchange approaches inside explicit limits request to consent to the interests of every single worldwide partner (Devuyst and Serdarevic, 2007). The essential objective of WTO is to add to the improved government assistance of the populaces of the part nations. WTO is additionally liable for giving a gathering to dealings among nations. It guarantees the correct working of a question settlement system (Devuyst and Serdarevic, 2007). Ways of life can considerably increment alongside financial development. Nations can accomplish these destinations by taking into consideration the ideal utilization of worldwide assets in accordance with the more extensive viewpoint of manageable turn of events (Matsushita et al., 2006). The center WTO rules and teaches are tied in with opening outside business sectors to assist multinationals, the EU and the United States. It would be in light of a legitimate concern for Newland to acknowledge a progression of new global commitments. It has been contended that WTOââ¬â¢s framework for settling exchange questions between part nations has made a considerable progress (Van lair Bossche and Zdouc, 2013). The WTO Agreement demonstrates the condition that every WTO part ought to guarantee consistence with its laws and guidelines. A huge piece of the duties in this part allude to the issue of inspecting and engaging regulatory choices. The WTO Agreement will beat Newlandââ¬â¢s Constitution as far as requiring a correction of the countryââ¬â¢s laws and guidelines (Daemmrich, 2011). Newlandââ¬â¢s laws ought to be reliable with the prerequisites indicated by the WTO Agreement. For example, Newland may think about the chance to make courts or significant procedures for the audit of every authoritative activity (Milner, 2005). The execution of national treatment and congruity evaluation is required to improve Newlandââ¬â¢s courts. The nation may affirm that all laws and authoritative perspectives or apparatuses relating to WTO arrangements might be received. It has been reflected in the writing that most constitutions empower focal governments with a chance to manage exchange and business relations with different countries (Devuyst and Serdarevic, 2007). However, the translation of these lawful arrangements stays testing and indistinct. The wide goal of the WTO Agreement has become a perplexing variable. Newland is relied upon to depict its sacred courses of action and in this way its WTO commitments should be applied in a uniform way all through the countryââ¬â¢s region (Van lair Bossche and Zdouc, 2013). Effect of WTO Membership The full effect of WTO enrollment reflects in the advancement of harmony between nations, treatment of contest by applying productive intuition and in the possibility that rules are built up simpler for all individuals (Devuyst and Serdarevic, 2007). What's sans more exchange will in general diminish the typical cost for basic items by giving a wide scope of decisions to buyers as far as items and quality. Other critical impacts that may improve the financial presentation of Newland identify with broad monetary development, expanded national pay and proper administration which cling to strong lawful standards and guidelines (Milner, 2005). WTO enrollment can help Newland present a fair perspective on exchange approach. The emphasis is on balance in the global monetary and political framework. Accordingly, the countryââ¬â¢s government would be better positioned to safeguard itself against campaigning rehearsed by thin intrigue gatherings (Narlikar, 2005). Accentuation would be determined to exchange offs that speak to the interests of all partners in the economy. Newland ought to be focused on an autonomous legal audit as a feature of WTOââ¬â¢s worldview for the administration of legitimate standards (Devuyst and Serdarevic, 2007). It is imperative to improve the group of enactment and legal understandings which could be accomplished through WTO participation. Idea of State Sovereignty and Impact of Globalization The conventional idea of state power alludes to a non-physical substance present at the global lawful framework which is overwhelmed by one concentrated government. As per worldwide law, state power demonstrates that a sovereign state ought to have a carefully characterized region, lasting populace and one government (Milner, 2005). In any case, the procedure of globalization powers people to reexamine this idea. Globalization has introduced a double effect on the power of states. The system of human rights has laid out a feeling of commitment of the state towards its residents. However, because of globalization, the implicit understanding has a government assistance segment joined to it (Narlikar, 2005). The procedure of monetary coordination encouraged through the instruments of exchange and improvement just as WTO participation has restricted the arrangement of strategy choices to states. Thus, this perspective has prompted countriesââ¬â¢ decreased ability to meet the normal mo netary and legitimate commitments (Milner, 2005). For example, such nations may experience challenges in agreeing to basic legitimate gauges and standards in the worldwide setting. The conventional thought of state power has been supplanted by developing comprehension of country states as government assistance states. Such move of discernment has shown that the emphasis on government assistance is a main component of the worldwide idea of sway. As such, state power has been exposed to changes after some time. The emphasis is on giving government managed savings to the residents of these states (Daemmrich, 2011). This might be the circumstance in the territory of Newland. Financial globalization has shown an expanded extension which reflected in the monetary and lawful working of Newland. Basic parts of monetary globalization incorporate the degrading of monetary forms, severe guideline of capital markets and generous open spending which has prompted critical open deficiencies (Dhar, 2013). Be that as it may, WTO participation can ensure Newland better reconciliation of its exchange and lawful framework. The nation may face legitimate challenges, open up its fin ancial market and decide its own arrangement results. While trying to give the most sensible strategy to Newland, it is fundamental to investigate the negative impacts related with the countryââ¬â¢s WTO participation. It has been expressed that WTO is undemocratic, as this organization needs straightforwardness (Milner, 2005). The absence of straightforwardness is a difficult issue to nations considering the improper systems of administration attempted by various states. The WTO rules are set up for partnerships that have an entrance to the dealings. In addition, WTO for the most part attempts activities to privatize noteworthy administrations, including training and human services. Another negative impact of WTO enrollment is that this universal association sabotages national sway and neighborhood dynamic (Dhar, 2013). A contention introduced in this line is that creating nations are kept from the chance to make nearby laws. It very well may be contended that creating nations are in a progressively horrible situation with respect to the lawful framework contrasted with created nations. The necessity of being universally serious postures huge difficulties to WTO individuals (Devuyst and Serdarevic, 2007). That is the reason Newland ought to exceed the points of interest and negative impacts related with WTO participation so as to settle on an enough educated choice. End The current paper broke down the job and working of WTO as it identifies with Newland. Various contentions in favor and against WTOââ¬â¢s predominant ro
Thursday, August 13, 2020
Understanding Generalized Anxiety Disorder in Children
Understanding Generalized Anxiety Disorder in Children GAD Print Understanding Generalized Anxiety Disorder in Children By Keath Low Keath Low, MA, is a therapist and clinical scientist with the Carolina Institute for Developmental Disabilities at the University of North Carolina. She specializes in treatment of ADD/ADHD. Learn about our editorial policy Keath Low Medically reviewed by Medically reviewed by Steven Gans, MD on July 08, 2018 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on October 01, 2019 Generalized Anxiety Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children In This Article Table of Contents Expand Prevalence Symptoms and Diagnosis Causes and Risk Factors Treatment Coping Skills Tips for Parents/Caregivers View All A certain amount of anxiety is a normal part of a childâs healthy development. Brief separation anxiety, fears of the dark, strangers, loud noises, or storms are all common worries children may experience as they grow and mature. However, if your child starts to experience more consistent anxiety across a range of topics and areas of their life, such as around school, friends, family, health, and sports, it may be time to consider exploring if they struggle with Generalized Anxiety Disorder (GAD).?? As a parent or caregiver, dont let the possibility alarm you. Once you seek help, and if appropriate receive a diagnosis, youre bringing your child one step closer to an improved quality of life. Verywell / JR Bee Prevalence Approximately 15-20% of youth in the general population struggle with anxiety disorders.?? Among children with ADHD, the rate appears to be even higher. As with adults who experience Generalized Anxiety Disorder, female children are twice as likely as their male peers to be diagnosed with GAD. Symptoms and Diagnosis Children with generalized anxiety experience excessive, unrealistic worry and fear about everyday things. They often anticipate disaster or worst-case scenarios. They may also experience restlessness, difficulty concentrating, irritability, muscle tension, fatigue, difficulty swallowing, a need for frequent urination, stomach aches, and sleep difficulties.?? The tension and stress are chronic and debilitating, affecting multiple areas of the childs life. Just getting through the day can be a struggle. A child may recognize their anxiety is exaggerated and still experience great difficulty controlling or managing it. The Diagnostic and Statistical Manual (5th edition), often referred to as the DSM-5, outlines specific criteria to be met in order to be properly diagnosed with GAD. For one, symptoms need to be experienced for at least six months in order to be appropriately diagnosed. To make sure that your child is properly diagnosed and cared for most effectively, it is best to have a trained mental health provider to assess your child. There are providers who work specifically with children and adolescents and those who are also trained in working with anxiety disorders. Causes and Risk Factors There is no singular identified cause of generalized anxiety disorder in children or adults. A variety of factors can influence the development and onset of GAD, including genetic predisposition, family dynamics, life experiences, and neurobiological factors. Children who have experienced challenging life situations or maltreatment may be at greater risk for developing GAD.?? These experiences can leave children feeling uncertain of people and their surroundings, unsafe and out of control of their environment. It is common for people of all ages who have been through experiences of challenge, loss, humiliation or abandonment to feel anxious in future situations of uncertainty and children are no different. Puberty can bring on additional stressors and feelings of self-consciousness that can add to feelings of anxiety.?? Frustrations and repeated difficulties in social relationships and school performance can lead to increased anxiety about being embarrassed in front of peers, as well as fears about letting down parents or teachers. Though these feelings are all normal, if they dont subside with time and, instead, escalate or begin to interfere with your childs daily activities, there may be more cause for concern. Treatment Treatment plans for GAD in children and adolescents are tailored based on their unique situation. There are a variety of options to choose from. Counseling Psychotherapy Psychotherapeutic interventions are important in the treatment of GAD in children and adolescents. Counseling offers children a place to share their worries without fear of judgment, rejection, or feeling dismissed.?? Through the process, a trained mental health clinician will help your child with things such as: Openly sharing thoughts and feelingsIdentifying fears and worriesDeveloping positive self-talk to help reduce anxietyIncreasing coping skills like socialization, physical activity, and self-assuranceDeveloping and using relaxation techniques As a caregiver, you and your family will likely be asked to participate in your childs treatment. The counseling professional will often use this time to help educate parents about generalized anxiety disorder, suggest helpful techniques and to allow time for the family to process together some of the childs anxious thoughts and feelings in an effective, healthy way. Medication For situations when a childs anxiety is mild to moderate in terms of the severity and the impact the symptoms are having on daily living, medication may not be necessary. When the anxiety symptoms are moderate to severe, your provider may begin to educate you and your family about options for medication to help control symptoms.?? Selective serotonin reuptake inhibitors, also referred to as SSRIs, tend to be the more commonly prescribed medications prescribed for children and adolescents with anxiety. SSRIs include medications such as: Prozac (fluoxetine)Celexa (citalopram)Zoloft (sertraline)Lexapro (escitalopram) As with all medications, prescriptions used to treat anxiety have risks. Your childs physician or psychiatrist will prescribe them if they believe the benefits outweigh those risks. The 9 Best Online Therapy Programs Coping Skills There are a variety of coping techniques that children and teens can use to help ease the uncomfortable symptoms of anxiety, socially, behaviorally, and emotionally. Learning what works well for your child is key. You may want to suggest the following ideas and allow your child, depending on age, to choose which ones they would like to try first. Let them know that it is time to explore what works well for them. If a technique doesnt seem to be helping after a period of time, that is okay. Giving them the freedom to let you know what is helping and what doesnt seem to be helping can be beneficial and help to minimize stress. Slowing Down Mindfulness, prayer, relaxation, and breathing exercises are all practices that can help slow down your childs anxious thoughts and emotional responses.?? Anxiety keeps us focused on the what ifs of the future and can rob us of the opportunity to live in the present. Slowing the process down with intentional and peaceful action can be helpful. There are a variety of mindfulness exercises, prayers, meditations, progressive relaxation, and breathing exercises available. Social Connection Anxiety can make children and teens want to isolate from peers and family members. Help your child feel safe to connect with others, offering opportunities to be with family and enjoy each others company by playing games, spending time outdoors together or finding a common interest or hobby. Volunteering in the community can be another wonderful way to help your child stay connected to others. Allow them to explore and identify something they feel passionate about and help them seek out related opportunities in the community to help. Self-Care Sleep routines, eating habits, and physical activity all contribute to your childs well-being.?? Your child might struggle in a certain area like sleep or physical activity, especially if they experience restlessness, muscle tension or fatigue due to their anxiety. Helping your child create a plan of self-care can improve their ability to cope with anxiety and learn to effectively manage stress. Tips for Parents/Caregivers A first step in helping your child manage and overcome anxiety is recognizing it and sometimes this can be difficult. Children struggling with GAD can sometimes be quiet, shy, and cautious. They may be very compliant and eager to please adults. On the other hand, an anxious child may act out with tantrums, crying, avoidance, and disobedience. These behaviors may be misinterpreted as oppositional and difficult when they are actually anxiety related. As a caregiver, it is important to be aware of some of the ways severe anxiety can show up in children. With increased understanding of generalized anxiety disorder, you will be better able to intervene early and find the necessary help. Early intervention and treatment can make a world of difference for your child and can prevent further complications around the anxiety. If you have concerns or questions about possible symptoms of generalized anxiety disorder in your child, be sure to talk with your pediatrician or trained mental health professional.
Saturday, May 23, 2020
What Is Human Development - 959 Words
When the fetus is still developing, parts of the intestines are pushed outside of the body and held within the umbilical cord by the fast-growing liver. After the 12 weeks of development, the intestines migrate back into the abdomen. At the 12-week mark of my development, my intestines didnââ¬â¢t move. To make matters worse, the placenta was covering the opening of the uterus and started growing into the uterine wall. Luckily, me developing an Omphalocele at the 12th week of pregnancy lead to a premature birth, estimated one month early. If I were carried to term, the placenta would have attached to my motherââ¬â¢s bladder and if the surgeons had to remove it, she would have hemorrhaged during delivery and there is a high possibility that both ofâ⬠¦show more contentâ⬠¦We werenââ¬â¢t told his condition, so I packed a bag of his clothes and we left for the hospital. My father in the driverââ¬â¢s seat and my mother still on the phone, I sat in the car calling my sist er to tell her what happened while simultaneously giving my father directions to the hospital neither of us had been to. Saying the car was chaotic would be an understatement. Knowing that there is constant pressure and stress on you during an emergency is an important revelation. I did not want to cause fear when I told my sister that our brother had been shot. I wanted to make sure my parents stayed calm because I knew they were scared of what happened just as much I was and keeping them calm was what was going to keep us sane and driving safely. I never expected this to happen to my family and, although my brother is fine and currently working his dream job, no one knew what was going to happen. I know being a doctor will be just as stressful, more so even, and keeping a clear head in stressful situations is something I have been partially exposed to. From my Sophomore year of high school through my Senior year, I was involved in an organization called Health Occupations Students of America (HOSA). When I decided I wanted to be a part of the organization, I formed a group with four other people, Junior year another member was added. After school, I met up with my group members to research, brainstorm, script, and make a public health presentation for us to show at aShow MoreRelatedWhat Can Psychology Teach Us About Human Development?1558 Words à |à 7 PagesPSYCHOLOGY ESSAY WHAT CAN PSYCHOLOGY TEACH US ABOUT HUMAN DEVELOPMENT? WORDCOUNT 1532 INTRODUCTION Psychology evolved out of both philosophy and biology. Discussions on the two subjects date as far back as the early Greek thinkers such as Aristotle and Socrates. The word psychology is derived from the Greek word ââ¬Ëpsycheââ¬â¢ meaning ââ¬Ësoulââ¬â¢ or ââ¬Ëmindââ¬â¢. Psychology is both an applied and academic field, that is the scientific study Of behaviour and experience. Research into psychology helps us toRead MoreWhat Is The Theories Of Three Human Development Theorists, Urie Bronfenbrenner, John Bowlby And Mary Ainsworth s Theory Essay1614 Words à |à 7 Pages Human development is an essential aspect in early childhood education. This essay is going to discuss the theories of three human development theorists, Urie Bronfenbrenner, John Bowlby and Mary Ainsworthââ¬â¢s. Bronfenbrennerââ¬â¢s Ecological Systems theory is concerned with family, cultural and social influences and all the other environmental elements. Bowlbyââ¬â¢s Attachment theory and Stages of attachment and Ainsworthââ¬â¢s ââ¬Å"Strange Situationâ⬠research which breaks down attachment into three types are relatedRead MorePsychology and Understanding Human Behavior1745 Words à |à 7 PagesWeek Two: Adolescent Development in the Social Environment Gender and Sexual Orientation | | Details | Due | Points | Objectives | 1 2.1 Describe the social, biological, and psychological development of an individual during adolescence. 2.2 Analyze individual and family interactions associated with adolescence. 2.3 Explain the social constructs of gender and sexual orientation. | | | Reading | Read Ch. 6 of Understanding Human Behavior and the Social EnvironmentRead MoreAnalysis Of Bolsa Familia Springs From A Long Tradition Of Welfare And Development1471 Words à |à 6 PagesBolsa Familia springs from a long tradition of welfare and development strategies in Latin America. Economic and social development are of central concern to governments and development agencies worldwide due to their direct link to equality. This can be explained through the well-defined link between income levels and health, education and nutritional outcomes, emphasizing the importance of addressing inequality in order to break the cycle of intergenerational poverty. Thus, reducing inequalityRead MoreGuns, Germs, And Steel, Diamond Chronicles History1728 Words à |à 7 Pages Human cultures and societies have developed at various rates and achieved different levels of progress over thousands of years, resulting in some societies being labeled as more advanced than others. More advan ced societies experienced complex technologies, evident in their tools and innovations, and more refined cultural structures such as social class and government systems. Other societies experienced slower rates of development as they maintained rudimentary lifestyles with simple technologiesRead MoreFoundations of Human Development in the Social Environment Essay828 Words à |à 4 Pagesï » ¿ Foundations of Human Development in the Social Environment BSHS 325 Foundations of Human Development in the Social Environment The foundation of human development, responds to the breakdown of its commitment to the development of attitudes and skills, which facilitate authentic personal, spiritual, and social development and the transformation throughout an individualââ¬â¢s life span. During an individualââ¬â¢s life span, the foundations of human development begin to change, as the directRead MoreImportance of the Study of HCI for Systems Analysts and the SDLC1020 Words à |à 5 Pagesand for the SDLC. The answer to the question is in two parts; reason why 1. reason is simply ââ¬Å"incorporationâ⬠and the 2. why is for ââ¬Å"business efficiencyâ⬠, HCI (human-computer interaction) is the study of how people interact with computers and to what extent computers are or are not developed for successful interaction with human beings. A significant number of major corporations and academic institutions now study HCI. Historically and with some exceptions, computer system developers have notRead MoreLifespan Perspectives1061 Words à |à 5 PagesLifespan perspectives Although humans seem very different from one another, each human develops partly like everyone else, yet partly like no one else. Most of the time humanââ¬â¢s attention is focused on one anotherââ¬â¢s unique qualities instead of realizing how similar humans really are. In fact, as humans, almost everyone has traveled some similar path. People such as, President Barack Obama, Joan of Arc, and Marilyn Monroe shared similar paths of life span development. Each one began to walk at approximatelyRead MoreThe Problem Of Human Development1536 Words à |à 7 Pagesobtain the secrets of human development and identify the exact science behind it. Experts have not been able to discover any exact influences of normal human development, nor have they been able to uncover the exact causes of developmental abnormalities (Disabilities). What they have found can seem quite confusing and has caused much debate among those trying to tackle the answer to the question. Is ones developmental trajectory determined by the highness of their genetics or what they experience fromRead MoreEssay about Human Growth and Development1057 Words à |à 5 PagesHuman Growth and Development Peter Nyarkoh PSY/280 July 17, 2010 Khurshid Khan Human Growth and Development Human growth and the life span perspective begin from the day of conception and continue throughout the life span. It is a lifelong process which involves periods and domains of very great importance. Psychologist, sociologist, and others have done many researches into the life span of humans and have made various conclusions as to how humans behave at any given time in the life span
Tuesday, May 12, 2020
The Disaster Damaged Bhp s Reputation And Benefits
As the shareholder of Samarco, the disaster damaged BHP s reputation and benefits. BHP needs to prepare huge funds for the clean-up bill, potential fines and compensation for those injured or killed people. In stock market, BHP took a beating in trade after the disaster. BHP fell 5.7 per cent in London and grappled with the lowest iron prices in a decade. The exact cause of the burst dam is unclear because the investigation is still continuing. However, a 2013 assessment by the independent Brazilian organisation highlighted concerns about the integrity of the tailings dam and recommended against renewing the licence which was ignored by Samarco (Ricardo, 2016). people have doubted that whether other tailings dams of BHP around the world is structurally sound and raised eyebrows about how they manage the risks at other operations. The disaster raised the suspicion of dependability of tailings dams at other mines owned by BHP. Besides, this disaster reminded people of past failures inc luding the collapse of the BHP Ok Tedi tailings dam in the late of 20st century which is also considered as one of the worst environmental disaster (3). More and more people begin to criticize the operation way of BHP and lose the confidence for BHP due to their failure of diligence responsibilities. The following paragraph on this essay will discuss and analyze whether BHPââ¬â¢s behaviour is ethical or unethical through shareholder and stakeholder theories. The shareholder theory wasShow MoreRelatedBritish Petroleum (Bp) Case Study Essay5543 Words à |à 23 PagesPetroleum if we exclude the accident in Mexican Sea has a huge respect and reputation as a stable, developing and profitable corporation. 9 3. Recommendations and implementations 11 3.1. Recommendation A: Establish a trust fund with other oil super-majors 11 3.1.1 Implementation plan for recommendation A 11 3.2. Recommendation B: promotion and PR its past achievements and awards and also continuing building positive reputation 12 3.2.1. Implementation plan for recommendation B 12 4. ConclusionRead Morepaul hoang answers72561 Words à |à 291 Pagessuch cases. Since the Answer Book is 178 pages long, colleagues may find the use of ââ¬Ëshort keysââ¬â¢ useful when searching for answers. By pressing the and keys together, you will be prompted by a pop-up menu. Type in the question number or key word(s) you are seeking answers for (e.g. ââ¬Ë2.8.3ââ¬â¢ or ââ¬ËBausch Lombââ¬â¢) and press and the answers should appear right in front of you! I hope that you and your students will find the answers (and they are only suggested answers at best) useful in the teachingRead MoreExploring Corporate Strategy - Case164366 Words à |à 658 Pagesfrom mature markets to emerging ones; new product adoption is not keeping pace with the loss of patent protection . . . specialty and niche products are playing a larger role; and regulators, payers and consumers are more carefully weighing the risk/beneï ¬ t factors of pharmaceuticals.1 This case explores some of the trends affecting the ethical (research-based) sector of the industry and invites readers to prepare their own analysis. Industry evolution As described in Box 1, the pharmaceuticalRead MoreTransforming Total Sales into Net Profits51271 Words à |à 206 Pagesresource planning systems), but over the past few years, the practice slid rapidly downhill. Even worse, many of the clients complained that their tens of millions of dollars spent on consulting and technology had failed to yield any bottom-line benefits. Jordanââ¬â¢s job was to find new ways for the worldwide practice to deliver real bottom-line value to clients. His initial response to Eliââ¬â¢s premise was, ââ¬Å"For the average company, you are talking about more than doubling profits every year! Most CEOsRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words à |à 1573 Pagesand permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, rec ording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers
Wednesday, May 6, 2020
Dealing with Office Politics Free Essays
ââ¬Å"Thereââ¬â¢s too much wrangling and maneuvering going on ââ¬â I just hate this office politickingâ⬠. ââ¬Å"Joe, well heââ¬â¢s a smart political mover ââ¬â knows exactly how to get what he wants and how to get on. â⬠Whether you hate it, admire it, practice it or avoid it, office politics is a fact of life in any organization. We will write a custom essay sample on Dealing with Office Politics or any similar topic only for you Order Now And, like it or not, itââ¬â¢s something that you need to understand and master to be sure of your own success. ââ¬Å"Office politicsâ⬠are the strategies that people play to gain advantage, personally or for a cause they support. The term often has a negative connotation, in that it refers to strategies people use to seek advantage at the expense of others or the greater good. In this context, it often adversely affects the working environment and relationships within in. Good ââ¬Å"office politicsâ⬠, on the other hand, help you fairly promote yourself and your cause, and is more often called networking and stakeholder management. Perhaps due to the negative connotation, many people see office politics as something very much to be avoided. But the truth is, to ensure your own success and that of your projects, you must navigate the minefield of Office Politics. If you deny the ââ¬Ëbad politicsââ¬â¢ that may be going on around you, and avoid dealing with them, you may needlessly suffer whilst others take unfair advantage. And if you avoid practicing ââ¬Ëgood politicsââ¬â¢, you miss the opportunities to properly further your own interests, and those of your team and your cause. How to cite Dealing with Office Politics, Essay examples
Sunday, May 3, 2020
Management Accounting Functioning of a Business Organisation
Question: Discuss about the term for management accounting plays an immense important role in the functioning of a business organisation. Answer: Introduction Management accounting holds an important place in the functioning of the management of a company. The management comprising of senior managerial personnel and the board of directors refer to the reports of management accountants in order to make important managerial decisions (Clinton and White 2012). Management accounting is the interpretation of financial statements drawn up by financial accountants of the company. This report is directed towards bringing out the importance of management accounting, its types and the manner in which analysis is done for helping the management. For the purpose of this report, Associated British Foods PLC (ABF) has been chosen and this report will be discussing matters related to the company. The issue that the report will address is to improve profitability by curtailing costs of the company. The Concept of Management Accounting and ABF The significance of the interpretations and analysis made by a management accountant cannot be overemphasized. In the present scenario, the business environment has become very competitive and companies are required to evaluate their performance at regular intervals. The primary aim of this is to keep a balance between the pre-determined objective of the organization and its current performance (Hemmer and Labro 2016). Management accounting helps an organisation to evaluate its status of its operational activities by comparing it with the previously budgeted figures. As far as the operating activities of ABF is concerned, there is a decrease in the operating profit of the company from 1080 million Euros to 947 million Euros. This difference and variation can be analysed and interpreted with the help of management accounting tools such as variance analysis. Therefore, it can be said that there is a difference between preparing financial statement and interpreting them. In essence, fol lowing are the differences between financial accounting and management accounting (Bennett, Schaltegger and Zvezdov 2013): The reports of the management accountant are for the use of managers and the board of directors of a company in order to have an idea about the performance of the company. Financial statements prepared by a financial accountant are for the use of various external stakeholders rather than for any internal use. Preparing financial statements is a legal obligation of companies under the Corporations Act 2006. Preparation of management accounting reports is for the reference of the internal management. Financial accounting is related to the performance of a company at the end of a financial year. It compares the financial situation of the present year with that of the previous year. Management accounting report is generally concerned with the performance of a department and forecasts future trends for the company (Ter Bogt and Scapens 2014). Financial statements are required to be submitted to the government in a fixed format and have to follow accounting standards, IFRS and GAAP. On the other hand, management accounting report is used internally and does not have to comply with any fixed standards. Financial reports and statements are prepared for a certain period of time namely quarterly, half-yearly or annually. Management accounting reports are made according to the requirements of the organisation. Classification of Cost Cost of an element is the amount of resources sacrificed by the buyer for acquiring the element. In the course of business, companies have to incur various types of costs depending on the requirements of the organisation. Classification of such costs is necessary to have a clear idea about the total resource sacrifice made by the company in order to carry on its business activities. The overall cost of production determines the extent of operating profit made by a company (Chak and Fung 2015). The following chart below illustrates the types of costs that a company has to incur. Costs based on Types Labour Costs: This is the amount expended by the company on labour used to manufacture a product or service. This is further classified as direct labour and indirect labour. Direct labour costs are costs that are directly involved in the manufacturing process of the product. Indirect labour is not directly attributed to the manufacturing process (Katsikas, Dixon and Woodhead 2014). Material Costs: A manufacturing company to procure materials that are required in the manufacturing of products incurs this cost. Material costs can be further classified as direct material and indirect material. Direct material are costs that can be directly attributed to cost of the product. Indirect material costs are costs that cannot be directly attributed to the final product (Johnson 2013). Overhead Costs: These are costs that a manufacturing concern has to incur other than material and labour costs. For example, an accountants salary, electricity expenses, cost of stationery, depreciation of fixed assets, etc. Costs based on Behaviour Variable Costs: Variable costs are costs that increase with an increase in the level of output. The effect is similar in the opposite case. This means there is an increase in the overall variable cost amount when there is an increase in the total manufactured level of products. For example, the cost of raw materials increase when there is an increase in the number of units produced by the manufacturing company (Lopez-Valeiras, Gomez-Conde and Naranjo 2015). Fixed Costs: These costs remain unchanged irrespective of the level of output of a company. Therefore, these costs are self-determining. For example, interest on loans availed remains constant whether the output level of the company is 100 or 0. Fixed costs per unit decreases when there is an increase in the level of output as the total fixed cost amount remains unchanged (Kastberg and Siverbo 2016). Mixed Costs: These are also known as semi-variable costs and constituted the characteristics of both fixed and variable costs. For the convenience of accounting, these costs are separated according to their extent of being fixed and variable. Costs based on Functions Administrative Costs: These are expenses incurred in the general administration of the whole business concern and the general management of the business. These are mostly indirect in nature and are also known as administrative overheads (Sands and Lee 2015). Selling Costs: Selling costs are costs that are related and incurred for selling the goods and services produced by a company. These are also known as selling overheads and are indirect in nature. Production Costs: These costs relate to the expenses incurred in the production process. It consists of material costs, labour costs and research and development costs. All these constitute the total cost of production of the manufacturing concern. Distribution Costs: These indirect costs are related to the distribution of the goods and services of the company. These costs are incurred while transferring the goods to their point of sales. Costa base on Relevance Relevant costs are costs that are relevant to the managerial decision making process. It has not other classification per se. These costs are accounted for and analyses based on the requirements of the management. Relevant cost can be any type of cost that the management of the company thinks to be crucial to their business activities (Li, Sawhney, Arendt and Ramasamy 2012). Variance Analysis Variance analysis is one of the most important tools of management accounting. It is based on the financial results available to the management accountant. The analysis is done by comparing the budgeted figures of a company and the actual financial results of that company at the end of the budget year. Variance analysis emphasizes on the importance of preparing a budget for the operations of the company and set standards for actual performance (Yap et al. 2013). Practically there are differences in the budgeted figures and the actual figures. Variance analysis critically examines these differences and arrives at a proper conclusion as to the reasons for those differences. In the present business environment, constant monitoring and evaluation has become utmost necessary and the management of a company is in a constant endeavour to expand its scope of operations and maximise profits. Periodical evaluations of business performance prepared the company to counter exigencies arising out of its business activities. In order to achieve this goal, management accounting and variance analysis plays a pivotal role. Classification of Variance Analysis As mentioned earlier, variance analysis has become an integral part of a business organisation. There are various types of variance analysis that a management accountant has to perform. This helps him/her to present a true picture of the company to its management. Each analysis is related to a separate business activity of the company. Following are the types of analysis that are performed (Boyns and Edwards 2013). Material Variance: It is the analysis of the difference in the budgeted figures of expenses on material and its actual figures. It encompasses all the costs that have been expended during the budget year for procuring materials required for manufacturing of goods and services. Labour Variance: It is the variance analysis of the total amount expended in labour that was required to manufacture goods and services by the company. It compares the budget amount fixed and the actual expenses that were incurred during the budget year (Nielsen, Mitchell and Nrreklit 2015). Sales Variance: This analysis takes into account the expected sales figure and the actual sales that were generated during the year. It tries to find out the reasons for the difference in the sales figures of the year (Siverbo 2014). Overhead Variance: As mentioned earlier, overheads are the expenses that are incurred by a company other than expenses on material and labour. This category includes all the other types of expenses that are required to be done by an organisation in order to undertake its business activities. Overhead variance analyses the difference between the budget set for these expenses and the actual amount expended under the head (Chen and Lin 2015). Limitations of Variance Analysis Variance analysis is depended on the budget made by the company for a particular year. The assumptions on which the budget is made are subject to various changes. This change affects the actual financial figures of the year. This is one of the major problems faced in doing variance analysis. However, variance analysis faces several other limitations. The first problem that a management accountant faces is the performance of the managerial personnel (Van der Stede 2015). Managers are entrusted with the responsibility of making and overseeing the budget process. The budget helps in establishing standards for the performance of the company. Therefore, it a very important job as the future performance of the company depends on it. If this responsibility is not performed in a proper manner, formulation of strategies and policies beneficial to the company cannot be developed and implemented. The second problem in variance analysis is drawing up of improper financial data. The financial acc ountants are responsible for drawing up budgets based on the results of the previous year. On many occasions, it has been found that forecasting has been done improperly (Taipaleenmki 2014). This affects goal settings to a great extent. Setting of targets is very crucial to the performance of a company and these targets are required to be established practically after analysing the capacity of the company in a proper manner. Thus, if the basis on which variance analysis is to be done is faulty, the results of the analysis will also be wrong. Operational Budgets and its Types Operational budgets are very important for the functioning of an organisation. This budget determines the manner in which valuable resources of an organisation will be utilized. This budget is prepared annually and is very crucial for the evaluation of the operational performance of the organisation (Cooper, Ezzamel and Qu 2012). It mainly includes three elements namely, revenue, expenses and profits. Revenue budget is concerned with evaluating the revenue generated from operational activities of the previous year and the expected revenue for the next year. Expense budget in a similar manner related to the figures of the previous year and the forecast for the next year with respect to the expenses required to be incurred by the organisation. Profit budget measures the operational profits made during the previous year and the expected profit for the next year (Arroyo 2012). Conclusion It can be inferred from the above discussions that management accounting plays an immense important role in the functioning of a business organisation. It deals with the interpretation and analysis of the financial statements prepared by financial accountants and provides guidance to the management of the company to make important managerial decisions. Variance analysis is a tool of management accounting that is used to spot the differences between the budgeted and actual figures of various financial data. Both financial management and management accounting are related but have a few differenced from an analysts point of view. Recommendations Following are the recommendations with respect to management accounting in manufacturing organisations: Accountants should make proper assumptions while preparing the budget based on historical data. Curtailing of expenses will increase operational efficiency and generate greater revenue if alternative sources of material is utilised. A proper market research should be conducted including a study on the competitors in order to get a view of their operational activities. Proper standards should be established for making a practical comparison while evaluating the financial results. References Arroyo, P., 2012. Management accounting change and sustainability: an institutional approach.Journal of Accounting Organizational Change,8(3), pp.286-309. Bennett, M.D., Schaltegger, S. and Zvezdov, D., 2013. Exploring corporate practices in management accounting for sustainability. ICAEW. Boyns, T. and Edwards, J.R., 2013. A history of management accounting: The British experience (Vol. 12). Routledge. Chak, S.C. and Fung, H., 2015. Exploring the effectiveness of blended learning in cost and management accounting: An empirical study. In New Media, Knowledge Practices and Multiliteracies (pp. 189-203). Springer Singapore. Chen, C.L. and Lin, P.Y., 2015. Real Earnings Management and Subsequent Accounting Performance: The Moderating Role of Corporate Governance. à ¦Ã
âÃâà ¨Ã ¨Ãâ à ¨Ã ©Ã¢â¬ ¢Ã ¨Ã «Ã¢â¬â, (61), pp.1-36. Clinton, B.D. and White, L.R., 2012. Roles and practices in management accounting.Management Accounting,94(5), pp.37-43. Cooper, D.J., Ezzamel, M. and Qu, S., 2012. Popularizing a management accounting idea: The case of the balanced scorecard.University of Alberta School of Business Research Paper, (2013-03). Hemmer, T. and Labro, E., 2016. Productions and Operations Management Management Accounting. Johnson, H.T., 2013. A New Approach to Management Accounting History (RLE Accounting) (Vol. 41). Routledge. Kastberg, G. and Siverbo, S., 2016. The role of management accounting and control in making professional organizations horizontal. Accounting, Auditing Accountability Journal, 29(3). Katsikas, E., Dixon, R. and Woodhead, A., 2014. The development of a framework for understanding management accounting change from a hybrid institutional and managerial perspective. Li, X., Sawhney, R., Arendt, E.J. and Ramasamy, K., 2012. A comparative analysis of management accounting systems impact on lean implementation. International Journal of Technology Management, 57(1/2/3), pp.33-48. Lopez-Valeiras, E., Gomez-Conde, J. and Naranjo-Gil, D., 2015. Sustainable innovation, management accounting and control systems, and international performance. Sustainability, 7(3), pp.3479-3492. Nielsen, L.B., Mitchell, F. and Nrreklit, H., 2015, March. Management accounting and decision making: Two case studies of outsourcing. InAccounting Forum(Vol. 39, No. 1, pp. 64-82). Elsevier. Sands, J. and Lee, K.H., 2015. Environmental and sustainability management accounting (EMA) for the development of sustainability management and accountability [Guest editorial]. Issues in Social and Environmental Accounting, 9(1), pp.1-4. Siverbo, S., 2014. The Implementation and Use of Benchmarking in Local Government: A Case Study of the Translation of a Management Accounting Innovation.Financial Accountability Management,30(2), pp.121-149. Taipaleenmki, J., 2014. Absence and variant modes of presence of management accounting in new product developmenttheoretical refinement and some empirical evidence. European Accounting Review, 23(2), pp.291-334. Ter Bogt, H.J. and Scapens, R.W., 2014. Institutions, rationality and agency in management accounting: Rethinking and extending the Burns and Scapens Framework. Available at SSRN 2464980. Van der Stede, W.A., 2015. Management accounting: Where from, where now, where to?. Journal of Management Accounting Research, 27(1), pp.171-176. Yap, K.H.A., Lee, T.H., Said, J. and Yap, S.T., 2013. Adoption, Benefits and Challenges of Strategic Management Accounting Practices: Evidence from emerging market. Asia Pacific Management Accounting Journal, 8(2).
Subscribe to:
Posts (Atom)