Budgets Essay Example | Topics and Well Written Essays - 250 words

Spending plans - Essay Example Execution spending plan then again orders the use based on the organization units and by the elements of the units, and the things under such authoritative unit capacities (Rubin, 185). This makes the presentation spending plan so point by point, since it involves a pecking order of parts, beginning with the managerial unit, down to the capacities under each regulatory unit, and afterward to the things falling under each capacity of the organization unit. Execution planning involves the detailing of and projects to be actualized, their financing from the accessible income sources, and their execution (Rubin, 180). Along these lines, exercises are given inclination over explicit things under every movement, and the administration of the exhibition financial plan is incorporated. There are different reasons why the Congress may decide to utilize the detail approach. In the first place, it is a basic type of planning, since it requires simply following the consumption things and connecting them to the income sources, killing superfluous planning subtleties and multifaceted nature (Rubin, 187). Also, this kind of planning gives a more prominent connection between wellsprings of income and consumption things, through connecting

play review :: essays research papers

Play Review           â€Å"COPS† At the point when I discovered that I needed to go to theater Play’s [plays] for class I was anticipating going to them. I advised my better half that I needed to join in and she needed to go with me. Since I was not very amped up for setting off to a play I let my significant other choose the play.      We chose to see â€Å"COPS† at the Steve Allen Theater in Hollywood. The two principle characters are covert Chicago cops. They would consistently go to the cafe promptly toward the beginning of the day and recount accounts of there encounters in the police office. Be that as it may, this specific night would have been not quite the same as some other night. As we continued to enter the theater we strolled up a stairway to the second floor of the theater. As I entered the theater I was amazed how little it was. The stage was set up as a burger joint in City of Chicago in the 1970’s at roughly two toward the beginning of the day. The burger joint comprised of a working oven, singing territory, and all the working eatery hardware. As I strolled into the theater I saw one of the entertainers remaining by the oven cooking what seemed, by all accounts, to be bacon. The smell of bacon filled the air. The cook, was likewise filling the role of the proprietor of the coffee shop, was cooperating with the server as we didn't exist. As I was seating and trusting that the presentation will start I was taking a gander at the stage region and was extremely intrigued to the detail they put into the set. The set was a little region with around five tables, 4 bar stools, and wood board dividers. I saw their [there] where [were] three entertainers in front of an audience: the server, the cook, and a client perusing a paper and eating his omelet. The lighting was workmanship deco structure with fluorescent round balls that hung beneath the roof. The entryway opened in the burger joint, an on-screen character strolled into the cafe soaked in water. I could hear the audio effects of the downpour. The on-screen character sat on one of the bar stools in the counter. The entryway opened again and there was one of the fundamental characters of the play. This character was one of the covert police officer’s [officers] that was a standard at the cafe. This on-screen character gave an incredible exhibition. His cooperation with different on-screen characters was, as they truly were not acting by any means.

La bodas de Sangre - Blood weeding (federico Lorca) & Blood weeding Essay

La bodas de Sangre - Blood weeding (federico Lorca) and Blood weeding Film (Carlos Saura) - Essay Example Regarding Leonardo as the dull stream shows respect and life-demise as the association is genuinely clear when the Bride alludes to the lethal power of the dim waterway as opposed to the â€Å"little bit of water. The â€Å"little bit of water represents the Bridegroom from which she sought after youngsters. Imagery that in the film, the orange blooms that the lady of the hour wore were phony and waxy which represented the phony society wherein she lived. In the film the lady wears the phony orange blooms to her wedding as it represents her adjustment to the general public in just about a taunting way.â This goes along with the dark dress she wears for the wedding, as though representing her misery and trouble at proceeding with the weddingâ when she truly cherishes Leonardo. The verses motivation of the play finishes in the film, where the topics of respect and energy are caught up in the topic of death that which incomprehensibly is life. The play of twofold point of view of death that are proposed in the double sign as death is supposed to be an Old Woman requesting for a hull of bread. In another picture Death is supposed to be white confronted and the moon yearning forever and looking for in the passing of the men is represented by a heart, the peak of the fire, and red blood for his cheeks. The service of setting up the Bride in the congregation and the celebrations going before the section of the Bride and Groom in to the marriage chamber. The two verses utilize the recognizable image of a bloom, branch, and stream and both make obvious another string of image that is to get conspicuous as the topics of pride and energy push toward their definitive goals in the subject of death. The image of fire is improved as it is connected with respect too enthusiasm and passing. The pony in the Lullaby is to be related to Leonardo’s pony and his injuries with the destiny of Leonardo is demonstrated by the activity going with the tune.

Charting a New Course for Education and Teaching about Religion Essay

Outlining a New Course for Education and Teaching about Religion - Essay Example Such decay is showed in OECD (2006) report which demonstrated that informed Americans dropped from 30% to 14% while its national students’ accomplishment percentile level comparably plunged down. This for specialists is genuinely disturbing. It’s in this setting teachers proposed seven procedures to change American instructive framework. These proposed techniques are as per the following: (an) advancement of an understudy movement; (b) reinvest assets committed for improving nature of early training, enrolling greater quality educator, upgrading their guidance abilities and arrangement of more assets to burdened understudies; ( c) designating financial plan for framework development for general pre-school instruction; (d) hiring of top quality alumni for instructing courses and offering alluring yet sensible compensation plan and motivators as inspiration; (e) improve execution the executives in the instructive framework and direct of standard execution evaluation among instructors and directors; (f) arrangement of help system for distraught students;and (g) maintaining instruction standard and selection of educational program that is receptive to the necessities of the national economy and nation.

Do you aspire to live a stress-free life You might want to reconsider.

Do you aspire to live a stress-free life You might want to reconsider. STRESS. Just the word brings on a quickening of my heartbeat, a tightening in my chest and upper back, and a narrowing of my brow. These are the signs of stress for me. When my stress level gets really high, I might feel a pulse in my left temple that is alarmingly out of my control. Stress is not a comforting or comfortable feeling, and when experienced on an ongoing basis can literally kill. But is stress inherently a bad thing? It turns out it’s not. Stress raises our levels of cortisol and adrenaline, hormones that prepare us for reacting under an imminent threat. This response is useful not just for escaping from a physical attack, but also for handling non-life-threatening challenges that come our way. For instance, I am historically a high performer on standardized tests. I have pulled scores that surprise me as being significantly higher than my practice test scores. Believe me, I felt plenty of stress when I took the SAT, the LSAT, and the New York Bar Exam. It was stress that made me focus intensely, work fast, and think more clearly than I ever would under everyday conditions. I feel stress every time I give a presentation or even write a blog article. Stress has helped me in multiple job interviews. Stress somehow got me, as a 13-year-old gymnast, to earn a medal in my “worst” event (vault) at the New Jersey State Championship â€" and to win the competition in my age group. Stress pushes me to perform. I never thought I would say this, but… I would not want to give up my stress! However, since there are inarguably negative health effects to persistent stress, it’s worth looking at how to take a break from stressful episodes. I think this is where things like exercise and meditation come in. If I did not have my daily yoga and swimming practice, I might never get a break from my anxiety-ridden daily life. Hugs help too (they release oxytocin, which helps our heart cells regenerate). Psychologist Kelly McGonigal, Ph.D., in a TED Talk, noted that how we manage stress is key to how harmful or helpful it is. If someone views stress positively, that person is likely “to be less stressed-out, less anxious and more confident.” Stress can help us with solving problems, tackling challenges, and bouncing back from failure. Not only that, but if someone views stress as helpful, their physical response actually changes! In particular, their blood vessels do not constrict, but instead stayed relaxed. That difference, compounded over time, could easily be the distinguishing factor between an early heart attack and living into old age. McGonigal recommends that we become aware of our negative thinking, so that we avoid defaulting to drama and jumping to unsupported conclusions. The support of friends, family, and colleagues can be key in this process. I historically have viewed some of my stress as positive and other as negative. My commitment now is to spin it to positive as frequently as possible so I can live a long and stress-managed (not stress-free) existence. Do you experience stress as a positive or negative influence in your life? What techniques do you find useful for managing stress? Please share below! [This article was inspired by John H. Ostdick’s article, “The Upside to Stress,” published in the May 2014 issue of Success Magazine.]

Do you aspire to live a stress-free life You might want to reconsider.

Do you aspire to live a stress-free life You might want to reconsider. STRESS. Just the word brings on a quickening of my heartbeat, a tightening in my chest and upper back, and a narrowing of my brow. These are the signs of stress for me. When my stress level gets really high, I might feel a pulse in my left temple that is alarmingly out of my control. Stress is not a comforting or comfortable feeling, and when experienced on an ongoing basis can literally kill. But is stress inherently a bad thing? It turns out it’s not. Stress raises our levels of cortisol and adrenaline, hormones that prepare us for reacting under an imminent threat. This response is useful not just for escaping from a physical attack, but also for handling non-life-threatening challenges that come our way. For instance, I am historically a high performer on standardized tests. I have pulled scores that surprise me as being significantly higher than my practice test scores. Believe me, I felt plenty of stress when I took the SAT, the LSAT, and the New York Bar Exam. It was stress that made me focus intensely, work fast, and think more clearly than I ever would under everyday conditions. I feel stress every time I give a presentation or even write a blog article. Stress has helped me in multiple job interviews. Stress somehow got me, as a 13-year-old gymnast, to earn a medal in my “worst” event (vault) at the New Jersey State Championship â€" and to win the competition in my age group. Stress pushes me to perform. I never thought I would say this, but… I would not want to give up my stress! However, since there are inarguably negative health effects to persistent stress, it’s worth looking at how to take a break from stressful episodes. I think this is where things like exercise and meditation come in. If I did not have my daily yoga and swimming practice, I might never get a break from my anxiety-ridden daily life. Hugs help too (they release oxytocin, which helps our heart cells regenerate). Psychologist Kelly McGonigal, Ph.D., in a TED Talk, noted that how we manage stress is key to how harmful or helpful it is. If someone views stress positively, that person is likely “to be less stressed-out, less anxious and more confident.” Stress can help us with solving problems, tackling challenges, and bouncing back from failure. Not only that, but if someone views stress as helpful, their physical response actually changes! In particular, their blood vessels do not constrict, but instead stayed relaxed. That difference, compounded over time, could easily be the distinguishing factor between an early heart attack and living into old age. McGonigal recommends that we become aware of our negative thinking, so that we avoid defaulting to drama and jumping to unsupported conclusions. The support of friends, family, and colleagues can be key in this process. I historically have viewed some of my stress as positive and other as negative. My commitment now is to spin it to positive as frequently as possible so I can live a long and stress-managed (not stress-free) existence. Do you experience stress as a positive or negative influence in your life? What techniques do you find useful for managing stress? Please share below! [This article was inspired by John H. Ostdick’s article, “The Upside to Stress,” published in the May 2014 issue of Success Magazine.]

Effect Of Fenethylline On Students Nursing Writing Assignment - 3025 Words

Effect Of Fenethylline On Students Nursing Writing Assignment (Essay Sample) Content: Name:Lecturer:Course:Date:Effect of fenethylline (captagon) on studentsOverview of drugs that affect the brain/nervesDrug use is a familiar problem in many societies in the 21st century; previously use of illegal drugs like cocaine, heroin and marijuana was a major challenge that countries all over the world had to tackle. But now the focus has shifted to abuse of other drugs that are considered prescriptive drugs. Fenethylline was mainly manufactured to treat patients with Attention Deficit Hyperactivity Disorder (ADHD) previously the drug could be sold as an Over the Counter (OTC) medication but later it become necessary that the drug is listed under the illicit drug category because of the severe side effects it caused and abuse (Logan,2002). Currently the drug is one of the many abused drugs among young people and this is what has raised concern over the effects it is likely to cause in especially in the brain.Research has shown that use of drugs for a longer per iod of time leads to addiction which has been categorized as a brain disease. Scientists and researchers have found that, use of drugs in any form for instance using it as illegal drug or prescriptive drug abuse; they all affect how the brain functions. The following are some of the illegal drugs that affect the brain and are commonly abused.Cocaine: which is a stimulant that activates the activities of the brain that is taken through injection, smoking or snorting, once it reaches the brain it blocks the normal absorption of dopamine causing an excess of the neurotransmitter which increases the speed of the function of dopamine, with time the brain can longer function properly because of the drug intake.Alcohol: is found in beverages like beer, wine, although it is legal it can be abused. It affects the brain by interfering with messages that are carried by neurotransmitters in the brain.Nicotine: is found in tobacco products like cigarettes and cigars which are produced form tobac co leaves. It affects the brain by attaching itself into a brain neurotransmitter called acetylcholine and works by overexciting the brain.Marijuana: is obtained from cannabis plant, when taken it affects the brain like the other drugs by affecting their thinking problem solving and other brain functions. Marijuana increases loss of memory in individuals, it makes it hard for people to remember certain information.Fenethylline is another drug which is a combination of amphetamine and theophylline, captagon has interesting properties that intellectually stimulate the brain to improve its performance in during exams.People are motivated to use these different drugs because of the stimulations they cause to body but the brain is the organ that is adversely affected.Why it is important to know in the special education fieldThe abuse of prescriptive drugs has been identified as a serious issue that the American society is facing today and students undertaking the special education progra ms are no exceptional to this statistics. Special education is part of the general education system that provides a range of programs and systems that support students who require different learning method in order to excel as well as other students. According to Laviano, Studies have shown that students with learning and other forms of disabilities are at greater risk of using drugs that their peers, (2009).Studies show that, knowledge on drug abuse has increased, this means that even children who are taking special education are vulnerable to engaging in drug misuse especially because they might have underlying factors that can motivate substance abuse. Students with special education needs are highly vulnerable to abusing drugs, notwithstanding this little information is given to them concerning abuse. (Laviano, 2009) .In assessing students for special education programs it is discovered that most of them suffer from ADHD, because of their condition they are prescribed with medic ation that often puts them at greater risk of subsequent drug abuse (Dennis, 2008). That is why getting a background study on drugs abuse provides special educators with drug abuse information that points the gap that exists in providing all students with substance abuse information.Substance abuse prevention has improved in the past decade with attempts to use research based strategies to create awareness on drug abuse. Special educators need to have trainings on these research based drug abuse programs, in order to effectively customize them to reach special education students as well. It is therefore important that special education teachers are equipped with knowledge pertaining drug abuse so that they can also disseminate the information to their students.The influence of fenethylline on the brain growth or nervesAccording to Logan once the drug is taken orally it is converted into two compounds namely d-amphetamine and theophylline which are absorbed into the blood stream wit hin an hour, and then transported into the brain. When the drug enters the brain it then interferes with normal functioning of the brain (2002). Scientists have indicated that drugs such as the Fenethylline affect the brain in the following parts mostly the brain stem, the limbic system, and the cerebral cortex. Amphetamine as one of the components that form fenethylline, has effects that primarily focus on the neurotransmitter dopamine by increasing it to abnormal levels and keeping it in the system longer that it normal time (Rahim, Alsanosi, Yagoub. Mahfouz, and Solan, 2012).The human brain contains billion of cells which pass signals to the brain necessitating necessary actions by the brain. Fenethtlline has amphetamine in it which stimulates over production of certain neurotransmitters leading to early depletion of neurotransmitters.Role of drugs in changing human behaviorAs a complex part of the human system that controls most of the functions undertaken by humans, any interf erence in the way the brain works through drug use will consequently lead to behavioral change. The brain communicates to the rest of the body using nerves and neurons and receptors, when a person uses drugs the drugs interfere with the channels of communication between the brain and the body causing them to behave differently.Addiction is a major behavior change as a result of the use of drugs; most drugs increase a neurotransmitter called dopamine which controls certain body functions such as locomotive, motivation and emotion. Popescu Lupu,Panus, Neagu-Sadoveanu, and Buda Note that overstimulation of the dopamine neurotransmitter through drug abuse produce effects that encourage and reinforce drug use (2010). The national Institute of Drug Abuse describes drug addiction as a chronic disease that affects the brains and causes subsequent seeking of the drug, (2011)As mentioned earlier, use of drugs such as fenethylline over time causes a person to become dependent on the drug i n order to perform. Drugs like fenethylline mimic the functioning of the brain neurons by activating them by their use is not similar to that of the brains neuro transmitter and therefore they send the wrong messages which leads to abnormal behavior (Logan 2002).Modern method to educate students to avoid taking fenethyllineThe conventional methods used to educate students on drugs such as fenethylline include classroom lessons, talks, lectures and video showing. To an extent these measures are effective in some way but with the current generation that is technologically savvy, strategies to create awareness on the effects of fenethylline should take a different approach.One technique involves engaging students on debates concerning the effects of fenethylline and how to avoid its use. Where students choose which side to support and provide evidence on the same. Debates encourage students to do research which increases their knowledge pertaining to fenethylline as a drug.Art is an im portant channel through information is passed to the audience; therefore, a theater performance on the effects of fenethylline would be appropriate in passing important information with regard to the drug but as well entertain the students. This mechanism solves the problem of boredom that is common in traditional methods such as lectures or classroom lessons on drugs.Another method is creating a game that contains information on the dangerous effects of using fenethylline, facts about fenethylline and other important information that relates to fenethylline. Games are popular among the modern generation of students and game developers requested to develop games that are actually informative on fenethylline and most importantly its effect. Students can easily understand the message especially if it packaged through a hobby that most students engage and it is fun as well.A life skill approach is another way of teaching about the effects of fenethylline, the approach enhances interact ion between the teacher and the student and increases the potential of drug abuse prevention technique. Life skill can be considered a modern way of educating students because life skill gives student the information that is relevant and meaningful to apply and practice in their social interactions. Life skill is an experiential learning that provides education on drug abuse in a student focused manner. This approach allows for interaction between the student and the instructor, students are able to get the right information by asking questions directly from the instructor.Students can also be taught on how to avoid fenethylline by engaging them in anti-drug actions, such actions include creating anti-drug art projects that can be displayed around the school and act also sensitize other students on how to avoid use of dr...

Body Language And Non Verbal Communication - 2331 Words

Body language is an essential part of non-verbal communication and in business it can be important when working with other cultures. It can be important that a manager be able to read body language and pick up on non-verbal cues that indicate how a person is feeling, listening, or understanding. Non-verbal communication through facial expressions, gestures, postures and eye movements can sometimes say more than words themselves (Understanding Body Language, 2010). If you are making angry faces, rolling your eyes, and crossing your arms, co-workers could easily get the impression that you are annoyed and should not be approached. Basically, â€Å"whatever is happening or being felt on the inside is reflected on the outside† (Givens, 2008). It is essential that a manager display proper body language so that a employee or customer does not misunderstand what is being said to him or her (Boles, 2010). Sometimes it may seem as if employees are sending mixed messages with their body languages (Boles, 2010). It is important for a manager as well as the employee to decipher these messages to understand what will be the most effective approach to their communication (Boles, 2010). However, each person is unique which means body language signs and signals can vary by culture and also by the individual. Making eye contact is important because it shows the employee that you are listening and interested in what they are talking about. This form of body language also shows not only theShow MoreRelatedNon Verbal Communication : The Secrets Of Body Language Essay976 Words   |  4 PagesNon-Verbal Communication Non-verbal communication is essential to human communication and makes up 93% of all communication. Body language clues can either ease the delivery of the communication message or it can interfere with the communication message being sent. For example, when attempting to portray confidence and power as a leader, simple things such as the placement of one s hand in a handshake or a pat on the back with a colleague can make a huge impact. When attempting to portray honestyRead MoreThe Principles of Communication1557 Words   |  6 PagesCommunication is an ever-developing topic in which human beings can express their feelings and emotions on a daily basis whether they were positive or negative in the most suitable way. According to Preja (2013) the term â€Å"Communication† can be traced back to the Latin word â€Å"Communis† which stands for â€Å"to be connected to† or â€Å"to be in a relationship with†. Communication can be classified to two types, ve rbal and non-verbal. Verbal communication focuses mainly on vocals while non-verbal communicationRead MoreThe Role Of Non Verbal Communication On Intercultural Communication1411 Words   |  6 Pagescultural organisation,the intercultural communication has become more ligual and more significant than ever before (Wang, 2007). As an international language, English has played an prominent role in making the communication easy between two people with different cultural backgrounds. As a result, the EFL education has concluded the communicative sufficiency as one of the important goals of English as Foreign Language teaching. It seems that intercultural communication will be a successful, as long as theRead MoreThe Importance of Non-verbal Commuincation1099 Words   |  5 PagesCommunication is an aspect of everyday life. People communicate both verbally and most importantly non-verbally. Verbal communication involves words whereas non-verbal communication consists of everything else but words. Moreover, there are different non-verbal concepts. These include haptics, refering to touch; proxemics, involving space and kinesics, which refers to gestures. Non-verbal communication is considered more meaningful and powerful because it communicates what the mouth does not. Non-verbalRead Moreoutline the different forms of verbal and non-verbal communication1332 Words   |  6 PagesCommunication is the activity of conveying information through the exchange of thoughts, messages or information; as by speech, visuals, signals, written work or behaviour. It is the meaningful exchange of information between two or more living creatures. Communication requires a sender, a message and a recipient although the receiver does not have to be present or aware of the sender’s intent to communicate at the time of communication thus communication can occur across vast distances in time andRead MoreCommunication- A Systematic Process712 Words   |  3 PagesIn general, commu nication is a systematic process to create and to interpret the meaning. The process is involved how sender and receiver encode and decode the message. According to Griffin (2012), 38% of communication is based on use of the voice, 55% is a non-verbal communication and only about 7% of communication is related to the emotional meaning of message. Communication neutrally happened in daily lives from the moment of wake up in the morning until sleep at night, which is the process ofRead MoreThe Importance of Being a Competent Communicator Essay1122 Words   |  5 PagesEverything we do in our life involves communication because it is a way for a sender to send message to the receiver by verbal and non-verbal communication. However, in some parts of the world messages that are delivered sometimes are not received in a way it is supposed to. A way to solve this is by using competent communicator and intercultural communication because it makes it easier for people from other cultures t o communicate in general. On the other hand, there are also some problems facedRead MoreNon Verbal Communication in Shopping Malls875 Words   |  4 PagesIntroduction:- Nonverbal communication is the process of communication through sending and receiving wordless (mostly visual) cues between people. Messages can be communicated through gestures and touch, body language or posture, physical distance, facial expression and eye contact, which are all types of nonverbal communication. Speech contains nonverbal elements known as paralanguage, including voice quality, rate, pitch, volume, and speaking style, as well as prosodic features such as rhythmRead MoreNon Verbal Communication Modes Analysis Essay1633 Words   |  7 PagesThe dissertation explores non-verbal communication modes, assessing the prediction of outcomes in various sectors including employment selection interviews and leadership roles. The paper is channeled towards behavioral analysis in social interaction, looking at the importance and practical application of non-verbal cues in enhancing speech. Introduction Non-verbal communication between persons refers to conveying and receiving messages/ideas via wordless means. It involves both the conscious andRead MoreAdvantages and Disadvantages of Nonverbal Communication in School1661 Words   |  7 PagesDisadvantages of Nonverbal communication in School is an important topic to be learned by human beings. This paper explores various techniques that can be utilized to manage conflict in the workplace. Advantages and Disadvantages of Nonverbal Communication in School Introduction â€Å"People cannot live without each other, we are social beings† (Marwijk). Students from different levels and cultures love to hang out with each other thus using different nonverbal communication which may build or break

RN to BSN Program Nursing Students Discuss Financial Payoffs of Higher Education 2019

Does earning a Bachelor of Science in Nursing (BSN) lead to significant increases in salary? The answer, it seems, is not so simple. RN to BSN Program Students Share Their Opinions 36 Registered Nurses (RNs) enrolled in an RN to BSN program. shared their thoughts on the matter. Most responders agreed that there is little difference in pay between a diploma, Associate Degree (AD), and BSN nurse in the same position. However, many students predicted they would see more money in the bank after graduation. RN to BSN Program Credentials Pay Survey responders reported that earning a BSN leads to more promotion opportunities, which translates into higher pay. Students expected to be more marketable to potential employers at the completion of the RN to BSN program. Many also predicted a future that will involve more distinctive pay differences between diploma, AD, and BSN nursing professionals. .u6521ab4ab67486a4fec5757e9d8c4747 { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u6521ab4ab67486a4fec5757e9d8c4747:active, .u6521ab4ab67486a4fec5757e9d8c4747:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u6521ab4ab67486a4fec5757e9d8c4747 { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u6521ab4ab67486a4fec5757e9d8c4747 .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u6521ab4ab67486a4fec5757e9d8c4747 .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u6521ab4ab67486a4fec5757e9d8c4747:hover .postTitle { text-decoration: underline!important; } READ Washington Colleges and Universities Pursuing Online and Campus Based Education in WashingtonBeyond Money: RN to BSN Program Students Discover Personal Satisfaction The majority of RN to BSN program students cited personal satisfaction as more important than salary increases. Money should never be the motivation for returning to school, said a 25-year-old student. RN to BSN program credentials come with higher rewards, such as being a better patient advocate and agent of change. Another student viewed higher education as a duty to the profession of nursing. Completing an RN to BSN program promotes higher education for nurses, which elevates the field to a position of higher respect. For more information about completing an RN to BSN program, prospective students are encouraged to fill out an information request form from the school of their choice. Additional nursing resources are also available through College-Pages.com, the leading education and career resource website. Related ArticlesOnline BSN Program Do Employers Differentiate between ADN and BSN NursesBachelor Degree in Business Focus Business Career Options with an Emphasis in FinanceOnline and Campus Based Education in North CarolinaOnline Nursing Class Programs Employment in Long-Term Care Expected to GrowWhy College Students FailEducational Psychology Academic-Minded Psychology Students Wanted in the Field of Educational Psychology .u5a2e558105bff717cceebc5c82d92810 { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u5a2e558105bff717cceebc5c82d92810:active, .u5a2e558105bff717cceebc5c82d92810:hover { opacity: 1; transiti on: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u5a2e558105bff717cceebc5c82d92810 { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u5a2e558105bff717cceebc5c82d92810 .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u5a2e558105bff717cceebc5c82d92810 .postTitle { color:#000000; text-decoration: underline!important; font-size: 16px; } .u5a2e558105bff717cceebc5c82d92810:hover .postTitle { text-decoration: underline!important; } READ How to Start Your Own Accounting Business

Business strategies and restructuring during difficult economic situations - Free Essay Example

Sample details Pages: 9 Words: 2716 Downloads: 2 Date added: 2017/06/26 Category Business Essay Type Research paper Did you like this example? Difficult economy condition can be taken as a positive phase for the business when the customer purchasing capability has decreased and organization has to search for options to decrease manufacturing and operating cost to retain its PAT (profit after tax) In this scenario business strategies Business structuring has to be adjusted keeping in mind the economic condition of parent country for localized industry and world economy in case of Multinational corporations. Organizations nowadays are constantly confronted with challenging issues that may affect its corporate growth or they may be faced with debt obligations which are overwhelming. Hence the companies need to develop some business strategies which will boost the growth of its organization and help to restructure itself. Don’t waste time! Our writers will create an original "Business strategies and restructuring during difficult economic situations" essay for you Create order And at this critical stage, the organizations business restructuring firm will provide the right strategy at the right time to ensure its success. More and more companies and holding nowadays ranging form midlevel enterprises to large level corporations have been restructuring and implanting programs to comply with changing economic environment and new business objectives to enhance their effectiveness. The primary drivers which lead to restructuring are improve management systems and business processes, make a company more attractive to strategic investors and capital markets and a need to increase a businesss value. https://www.pwc.com/ru/en/strategy-restructuring-operations/index.jhtml Research Background: Strategy is a long term, wide impact corporate decision. It is much more than just visioning, forecasting and planning.Strategy is the  direction  and  scope  of an organisation over the  long-term:  which achieves advantageà ƒâ€šÃ‚  for the organisation through its configuration of  resources  within a challenging environment, to meet the needs of  markets  and to fulfil  stakeholder  expectations. In other words, strategy is about where the business is trying to get to in the long-term direction.There are also some strategies which business applies at its adverse time when it is not able to compete with its competitors or for any reason for its survival in the market. Business strategies are those strategies and tactics that will enable the company to reach its goals and specified objectives. Strategizing is much more than just visioning, forecasting and planning. In the new rapidly changing economy, all substantive issues of strategy have been redefined as issues of implementation. Strategizing means a match between the internal capabilities of the company and its external environment. In modern times business strategy is defined as a set of analytic techni ques for understanding better, and so influencing, a companys position in its actual and potential marketplace. 4) Organization background: Wockhardt Ltd. is a pharmaceutical company which has gone through debt restructuring recently in past months. It has taken up a corporate debt restructuring package with its lenders. To recover their dues some banks have chosen to go to court. Hence wockhardts corporate debt restructuring was to be implemented without any hiccups for dissenting banks settling. The preference share issue portion of the scheme postpones cash outflows from wockhardt to the second half of 2018. Its foreign currency convertible bonds matured with redemption value of about Rs660 crore on 25th October 2009. A part of its annual interest liability-2% on most loans-is also being converted into NCPS. Its NCPS that are going to be redeemed at 20% premium in December 2018 will meet up its derivative losses. Wockhardt will thus manage its Rs1,441 crore estimated liability during 2009. And rest Rs790 crore will be met from its sale proceeds of its animal health and nutrition businesses. CDR will take care of the rest of the things. Since its preference shares are quasi-equity, wockhardts debt to equity ratio will fall to more reasonable levels. That will help it to get its fresh working capital essential to grow its business in following years. Its core pharmaceutical business will drive sales and profit growth which will enable it to service it existing liabilities and have enough cash to meet its future dues from CDR Pacakage. Wockhardt got about half of its revenues from Europe, 27% from India and 18% from US in 2008. During the September 2009 quarter, consolidated revenues grew by 2.2% to Rs922 crore and Ebidta fell by 6.3% to Rs182 crore. But it incurred a loss due to mark-to-market losses, forex losses and provision for premium for FCCB redemption. These will be lower after the CDR package is implemented. Wockhardts core pharmaceuti cal business now needs to deliver results, on a sustained basis, for a few quarters, for the company to regain credibility with investors. Till then, such uptrends in its share price may not last for long. https://www.livemint.com/2009/11/30224342/Wockhardt8217s-debt-restruc.html 5)Rationale for the chosen topic: Corporate restructuring has been the focus of much debate in the past few years. This has also proved that financial restructuring has the highest positive impact on performance of organizations followed by the portfolio restructuring. Restructuring often gives business new hope to redevelop itself in the market and to make its survival. While organizational restructuring has very little consistent impact on performance of organizations. Organization restructuring strategies help you to get the most form people when the business signigicantly changes by developing a plan for corporate restructuring, mergers and layoffs. There are also competitive strategies to b e successful today. The company must become competitor-oriented in order to gain competitive advantage in the market. The company avoids the strength of the competitors and look for weak points in their position and than launch marketing attacks against those weak points. Hence I have chosen this topic of explaining business strategies and restructuring in this topic, which is most important nowadays globally. https://en.wikipedia.org/wiki/Restructuring 6) Research Questions: 1) How is business strategy managed? 2) What are the problems in Localized Industries during difficult economic situations? State some business strategies used by these industries to overcome these problems. 3) What is Restructuring? Why there is a need of Restructuring in an organization? 7) Research and Objectives: The aim of the study is to know, what are the different strategies used by companies around the world in crucial situations. In this research I will try to find out what are th e factors which are affecting working of company? What are the factors which internally affect and what factor which externally affect the company after restructuring of an organization. In this research, I will try to find out what is restructuring strategies and other business strategies of organizations at the time of crucial economic situations in market all over the world in different companies giving examples of several organizations around the world. 8) Literature Review: 1) How Business Strategy is managed? Strategic Management: In its broadest sense, strategic management is about taking strategic decisions decisions that answer the questions above. Strategic management process has three main components, shown in the figure below: Strategic Analysis This is all about the analyzing the strength of businesses position and understanding the important external factors that may influence that position. The process of Strategic Analysis is assisted by a nu mber of tools, including: Five Forces Analysis: It is a technique for identifying the forces which affect the level of competion in an industry. Market segmentation: Market Segmentation is a technique which seeks to identify similarities and differences between groups of customers or users. Pest Analysis: pest analysis is a technique for understanding the environment in which a business operates. SWOT Analysis: It is a useful summary technique for summarizing the key issues arising from an assessment of a businesses internal position and external environmental influences. Strategic Choice This process involves understanding the nature of stakeholder expectations (the ground rules), identifying strategic options, and then evaluating and selecting strategic options. Strategy Implementation Often the hardest part. When a strategy has been analysed and selected, the task is then to translate it into organisational action. 2) What are the problems in Local ized Industries during difficult economic situations? State some business strategies used by these industries to overcome these problems. Localized Industries: Economy of localized industries is dependent on the government policies localized customer purchasing power , this can be dealt as a independent system separated from world economy since the organization is addressing the localized customer needs and vice-versa customers are dependent on same industries either due to government policies or monopoly . Challenging economic condition can be arise in localized industries in case of following conditions. Purchasing power of customer has decreased. Monopoly of the industry has broken. Purchasing power of customer has decreased. This type of condition arise most probably due to Artificial or Natural disasters, decrease in product necessity and interest. Its to be understood that in this type of economic condition decline in sales is not dependent on the decl ine in customer interest towards the product rather its due to shortage of the liquid money with them. Business strategies: Initiations like Joint Ventures with well established industries (Inline with your product profile) will boost the product quality which will gratify customers with same level of purchasing power. Manufacturing cost of the product can be decreased using following tools to fall well under the level of decreased customer purchasing power. Decrease the inventory by decreasing product opt put rate , since large part of money has to be used to maintain the inventory which is non value adding activity .here care should be taken that the product out put to be maintained in line with the customer consumption rate. Increase the level of automation in the process for increased out put with same operating cost. Employees utilization rate should be evaluated based on present demand and actions like re structuring and temporary - should be taken to maintai n the utilization at max limit. Departments which are not directly related to product life cycle should be strictly checked for resource utilization. Gap between the industry and customer should be narrowed to maximum possible limit by introducing direct company outlet to minimize the supply chain cost. Monopoly of the industry has broken. This type of condition arise when government had opened the economy /or alternate industry has Entered in the localized market with better or same quality of product. During downturn of economy to balance demand supply lever government will encourage local Industries to enter into new market to sustain the demand by increasing the customers but by doing that the local market get opened for global industries to venture in and challenge the local industries and braking the monopoly. Opening the localized market for other non regional industries will bring well developed international industries with better quality and price spectrum, which will bring pressure on local industries for raise the product quality to international standard. In this type of changing economic condition local industries has to take following steps to survive in the Market. Business strategies: Being attached with local customers for a long time had given idea of their requirements and their preferences, taking these experience local industries can opt for following steps to sustain grow in this type of scenario. Strengthen the supply chain management of the product. Opened market had also opened the doors for alternate source of raw material from around the world with better price and quality. Get aggressive your marketing to get benefit of opened market with wide customer spectrum. Evaluate the manufacturing cycle for cost reduction. Make JV with global industries taking advantage of local customer acquaintance of you and global quality of them. 4)  What is restructuring? Why th ere is need of Restructuring? Restructuring generally refers to Corporate Restructuring, it is the reorganization of a company to improve its profitability. Restructuring may occur because of company buy-outs, corporate acquisitions or bankruptcy. It is a term used to describe the concerted attempt by businesses to change the way they are organised, usually to cut costs and become more effective and efficient. Organization restructuring happens when the reporting hierarchy of a company changes. After organization restructuring certain groups will report to different departments, and some departments may be newly created or disappear altogether. Executives have a responsibility to create their companys success, one day or the other. Whether the company is doing well or poorly, executives plan to do better. Good planning requires good data and good analysis, which reduce decision errors. Executives plan to avoid decision errors. One of the causes of decision errors is knee-jerk decision making. Contracting and outsourcing are also considered as a pressure valve to reduce fixed costs in the face of declining customer activity and optimism. Restructuring also refers to redeployment in organizations. Organization need to design a redeployment assessment process at time of redeployment One of the main reasons to do strategic restructuring is that it reduces financial losses, simultaneously reducing tensions between debt and equity holders to facilitate a prompt resolution of a distressed situation. While some other reasons are it ensures the company has enough liquidity to operate during implementation of a complete restructuring. It helps to produce accurate working capital forecasts and provide open and clear lines of communication with creditors who mostly control the companys ability to raise financing. Hence restructuring is too much needed in times of difficult economic conditions of the organisations. . https://business.qandas.com/general-business/what-is-restructuring.html Research Methodology: Types of variable Categorical Variable Continuous Variable Qualitative Variable Quantitative Variable Unit of measurement Attribute Variable Active Variable Dependent Variable External Variable Intervening Variable Independent variable Casual Model Study design I What is Qualitative research methodology? Qualitative research methodology is used to understand how people feel and why they feel as they do. Researchers main aim in qualitative research to collect in-depth information by inquiring question such as why do you say that? The sample size in this qualitative research methodology is to be smaller comparing with the quantitative research methodology which is including large sample size. There are number of methods used in the qualitative research but most popular method is in depth interview and group discussion is two common method s for collecting qualitative information. The main aim of the qualitative research is complete and detail research. In this research method, researcher only knows roughly in advance what he is looking for. This method is subjective and individual researcher interprets differently and for fulfills their aim researcher use participant, in-depth interviews and observation methods. Generally data is in the form of world, picture or objects in qualitative research methodology What is Quantitative research methodology? Quantitative research methodology is used to calculate how many people believe, assume or act in the particular way? In the quantitative research methodology the number of sample is large, anything from 50 to any number. For the purpose of research there are structure questionnaires are used, mainly closed question is used in the quantitative methodology. This methodology is very useful because the answer of the question is already set by the researcher, the respon ders have to select one of the option. There are various methods in quantitative research for the researcher to collect information but commonly researcher is used telephone interview or on-street interviews. The main aim of the quantitative research is to classify features, count them and construct statistical model for attempt to put in plain words what is observed. It is important in quantitative research that all aspects of the study are carefully designed before data is collected Data Collection Methods: PRIMARY DATA Primary data for this research will be gathered by interviewing and questionnaires by the researcher. The advantage of the primary data is that is fresh and never used information in relation to the topic. SECONDARY DATA Secondary data for this research will be obtained thorough books, journals, articles, newspapers etc. secondary data provides the best work which has been done previously on the topic. Data Analysis: There are five steps for Data analysis Step one- Validation and editing ( quality control) Step two- Coding Step three- Data Entry Step FOUR- Machine Cleaning of Data Step five- Tabulation and Statistical Analysis Multivariate techniques are suitable for analyzing data when there are two or more measurement on each element and the variables are analyzed simultaneously. Multivariate techniques will be used. Timescale:   Ãƒâ€šÃ‚  No. Of Week 1 2 3 4 5 6 7 8 9 10 11 12 13 Activities              Framing the Topic X             Literature Review X X X X X X X       Designing Research   X X X         Finalizing Methodology      X        Data Collection      X X X      Data Analysis       X X X     First Draft      X X X X X    Editing          X X   Final Draft           X X X Binding             X Bibliography: Guidelines for best practice in restructure and redeployment.pdf

Ways Of Improving Memory Loss - 1463 Words

ways-to-improve-memory 10 Ways To Improve Memory Loss Naturally ways to improve memory Find the right way to improve memory that will also be healthy for the body naturally. Memory loss is common among the young and old these days. The Best Ways To Improve Memory What are the best ways to improve memory loss? It’s alright to seek medical attention especially for the elderly but if you are young you might want to consider the fresh or natural way first. Do you misplace your car keys quite often? Do you sometimes forget appointments or wallets at home? Well, many people do forget things quite often. That does not necessarily mean that they are getting old or are suffering from Alzheimer or Dementia disease, though these can be responsible for forgetfulness. Researchers now believe that memory loss or amnesia is caused mainly by lifestyle factors which can be reversed or prevented with changes in diet, exercise and habits. This is the best ways to improve memory naturally. Many of the memory problems are a result of malnourished brain. The brain needs the supply of oxygen and food nutrients from the blood to function properly and also fight against free radicals that can damage it. Root causes of memory loss Some of the root causes of memory loss may include poor diet, free radicals, lack of exercise, alcohol and drugs, depression, dementia, old age, Alzheimer, and vitamin deficiency. How to improve memory loss with natural remedies There are many naturalShow MoreRelatedThe Loss Of Second Language1640 Words   |  7 Pages good example noted from my experience while working for seniors in Assisted Living was the loss of second language learn in their later life (adulthood). Mr. A who was born in Europe and his first language was Dutch migrated to America, studied, and worked as top level engineer used English as his second language for more than 50 years could not speak English when he turned 93 and his Alzheimer disease worsen. 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Analysis Of Homer s The Odyssey - 929 Words

Homer’s The Odyssey is about Odysseus’s journey back home after war. Just like in every journey, Odysseus changes as the story progresses but the one the thing that does not change is the use of his mind and sharp-witted he is. There is an underlying theme of body versus mind in this epic. This theme is noticeable in book eight lines 174 to 194. In this passage Odysseus is responding to Là  odamas’s challenge of joining in their games. In Odysseus’s response he focuses on â€Å"birth, brains, or speech† and brings up the question of which is more important body or mind. Through his choice of wording and a few metaphors, Odysseus makes it seem like the mind is more important to him all within twenty lines. The structure and progression of this passage lends an outlook on Odysseus’s thoughts towards the idea of body versus mind. Odysseus bases this passage off of â€Å"birth, brains, or speech† and then builds on that with examples. 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Intermediate Microeconomics Its Application â€Myassignmenthelp.Com

Question: Discuss About The Intermediate Microeconomics Its Application? Answer: Introducation Production Possibility Frontier for the production of the Schmeckt Gut Energy Bar and Schmeckt Gut 2.0. Figure 1: Production Possibility Frontier Production Possibility Frontier of an economy symbolizes for different possible combination two goods produced within the economy while making use of all of the available resources (Friedman, 2017). Any point on the PPF implies efficient production point. The PPF is drawn based on some basic assumptions. On important assumption is increasing opportunity cost of production. In order to increase production of one good resources must be move out from the other industry which is costly. The two extreme points on the PPF shows the maximum amount of each of the good that can be produced in the economy (Yang Ng, 2015). From the above PPF, it can be said that the economy can have a maximum 30,000 Schmeckt Energy bar while the maximum number of Schmeckt Gut 2.0 is 5000. Currently district D is producing 3000 Schmeckt Gut 2.0 and 18,000 Schmeckt Gut Energy bars. This is a point on the PPF. This means District D is operating on an efficient scale. Now, demand has increased to 4,000 Schmeckt Gut 2.0 and 20,000 Schmeckt Gut Energy Bars. This means demand for the goods has increased. Given, the assumption of PPF that to increase the production of one good the production of other good must be increased this is not possible to attain by the current range of PPF. It is possible only when PPF shifts outward. PPC shifts outward only when output capacity increases (Nicholson Snyder, 2014). When there is an advancement of existing technology then output for both the product increases. Another possibility is finding a new resource base. Allowing specialization within the industry or hiring more labours can also increases output and can help District D to achieve its increased demand. Among the solution given above, finding a new source of human resources management and exploiting it is not sustainable. Hiring more labours also has limitations because of diminishing marginal returns. Advancement of technology and using existing resources efficiently is can sustainable way to increase productivity and increasing output. Demand for energy bar, Supply of Energy bar, At equilibrium, Demand = Supply Market equilibrium price is 400 and equilibrium quantity is 200. The law of demand suggests an inverse relation between price and demand when other factors remain constant. The law of supply on the other hand implies a positive relation between price and quantity supplied given all other factors (Rios, McConnell Brue, 2013). Therefore, when price increases by $1 then according to law of demand people will demand less energy bars. Suppliers on the other hand, supplies on the other hand increases their quantity supplied. This will create an excess supply condition in the market for energy bars. Figure 2: Market condition when price rises (Source: as created by Author) References Friedman, L. S. (2017).The microeconomics of public policy analysis. Princeton University Press. Nicholson, W., Snyder, C. M. (2014).Intermediate microeconomics and its application. Cengage Learning. Rios, M. C., McConnell, C. R., Brue, S. L. (2013). Accounting: Principles, problems, and policies. McGraw-Hill. Yang, X., Ng, Y. K. (2015).Specialization and economic organization: A new classical microeconomic framework(Vol. 215). Elsevie

Accounts

Questions: 1.Define plagiarism. Use Internet sources. Why is plagiarism/collusion unfair to honest students?2.How can computer spreadsheets (e.g. Excel) be pasted into a word document showing rows and column headings? ? Formula views? 3.List six web sites relevant to accounting together with their URLs. Explain how is each relevant to accounting.4.Find online an Australian professional accounting organisation. Describe a resource within this website, relevant to this subject. Explain why you chose this resource.5.Describe the computing environment in your current or previous workplace or home office - equipment, software, processes etc.6.ABC Learning and ethics - ABC Learning Case Study7.Understanding the accounting equation.8.Give 3 examples each of assets, liabilities and owners equity (Proprietorship) accounts.9.What is a chart of accounts? What is its purpose?10.List five accounts with normal debit balances. List five accounts with normal credit balances.11.Distinguish between a ledger acco unt and a trial balance. Give examples.12.Create your own simple crossword using at least 5 accounting terms and clues.13.List four types of period end adjusting entries and give journal entries examples of each.14.You pay $240 for a magazine subscription for the next 12 months. How should the magazine company account for this transaction initially?15.Distinguish between the adjusted trial balance and the post-closing trial balance.16.Distinguish between current and non-current liabilities.17.Explain the current ratio and the debt ratio.18.Worksheet and financial reports Answers: 1.Plagiarism refers the act of using the ideas or the language of an author without his/her authority and without acknowledging the work of the author or without the permission of the original owner of the ideas (Clarke, 2005). Plagiarism is an act of fraud as it involves stealing someone else`s work and pretending that its` your work. Plagiarism/collusion is unfair to honest students because the dishonest students use the unfair means in the name of plagiarism to gain advantage over the honest students when completing assignments or doing examinations. When the students are being assessed, the dishonest student who plagiarized may end up scoring more marks than the honest student. This means that the honest student is at a disadvantaged position. This undermines the standards of education in learning institutions and is an offense against moral and academic values. 2.Method one of copy and pasting 1.Place the cursor at the beginning of the text you wish to copy. 2.Select the text you want to copy by clicking the left button of the mouse and keep holding it as you drag the cursor through the text you want to copy. 3.place the cursor on the highlighted text. 4 Right click on the text 5.From the options that arise, select copy. 6.Move the cursor to the destination where you want the text to be copied in the word document in our case. 7.Right click and then from the options that emerge select paste An example of spreadsheet showing row and column headings(normal view) Item sales apples 876 bananas 970 oranges 641 pineapples 234 Total 2721 Method two:(use of keyboard shortcuts) Steps 1 Select the text you want to copy 2 Press the copy keyboard shortcut by pressing CTRL+C 3 Navigate to where you want to paste in this case its` our MS WORD document 4 Press the paste keyboard shortcut. I.e CTRL+V. This will paste everything you wanted to copy in that location. Example of spreadsheet copied from excel showing row and column headings (formula view) Item Sales apples 876 bananas 970 oranges 641 pineapples 234 Total =SUM(B2:B5) 3.Accounting resources on the internet com com com com com com The above accounting websites are relevant to accounting in the following ways: Accountnet.com is relevant to the accounting field by offering accounting services to financial service firms such as banks` special needs regarding importing and exporting data from outside software. It also reports on user related elements such as departments, projects and partners. It also offers non-profit making organizations services on developing procedures and strategies that are tailored to meet the objectives of the organization. Computercpa.com is an accounting website owned and operated by Eric. E Cohen. It`s mainly involved in XBRL-the extensible business reporting language (Thomas Rickwood, 2004). This is an effort by the people in the accounting sector to facilitate movement of business reports data to the lending firms and capital markets. This data will guide the lending institutions during their decision making process. Taxsites.com is a directory that shows a comprehensive index of web based accounting and tax. It provides information on tax, accounting and payroll and this information is important to the lending institutions and even in share markets. Cpamarketingtips.com is a website that provides information on marketing strategies that are best suited to small and medium sized CPA and accounting firms in terms of cost and efficiency. This information enables accounting firms to reduce their operations cost by a very significant margin (Quattrone, 2016). Accounting.com is a website that mainly offers online accredited accounting programs. This service helps in molding highly qualified professionals in the accounting sector. Accountantaustralia.com is a website that offers a wide range of service which includes book keeping, accounting and also acts as a tax agent. It offers financial advice and services to small and medium sized business. 4.Professional accounting bodies CPA Australia is an accounting firm based in Australia that provides its members with a wide range of services such as accounting, finance and business information and consultancy services. It has over 150000 members (Tsai, 2007). The students` network is an example of a resource in the CPA Australia website. The global network of students is a program that connects students and graduates who have a career in accounting and it helps them in advancing career opportunities of the students (Marriott, Edwards, Mellett, 2002). I have chosen this resource because I being a student in accounting it can help enhancing my career and provide me with work opportunities in future. 5.Work integrated assessment Computing environment is a term used to refer to a combination of hardware and software and network aspects of a machine that supports the processing and exchange of information in a work environment. It includes both tangible and in-tangible devices that affect how work is done in the office. The computing environment of a work place would include the use of equipment such as, personal computers, use of smart-phones, internet connectivity, printers, photocopiers, accounting programs as well as all other devices which simplify work in the office. The invention of the computer made accounting relatively easier as compared to before. Accountants use computers to save, analyze and also transmit data into various forms. The use of computers in my workplace has helped to increase efficiency and reduce the workload on staff to a very large extent. In my possible future workplace, I would expect all the staff to have personal computers. This is because the some office functions such as typing and producing word documents cannot be done without the computer. Computers also are able to store large volumes of data. This is important because accounting work involves handling large volumes of information (Libby, Libby, Short, 2004). This information needs to be stored in a reliable means where they cannot disappear easily. Information stored in a computer is also very organized compared to other ways of storing information thus making it easy to retrieve whenever need arises. Accounting software programs should be installed in computers in an accounting office set-up. This software helps in solving complex accounting equations as well as making it easy for one to organize their work in an orderly manner. Example of these programs includes commercial accounting software such as QuickBooks, custom accounting software as well as enter6prise accounting software. Businesses also develop their own accounting software which are tailor made to cater for their specific accounting needs. 6.Business report A business report is a type of document that summarizes the financial reports of business organization and is important in decision making by the owners (Harrison Horngren, 2001). This business report on ABC ltd seeks to establish the accounting, corporate as well as ethical issues that may have led to the collapse of ABC ltd. Background information Daycare programs in Australia have been a major service provider in the case of children below the age of five with some operating in semi-government mode and others in community based mode. In the 1990`s the corporate sector too note of the opportunities in this sector and started offering this services. One of these companies happens to be ABC. The entry of ABC in the industry revolutionized the industry and it was able to acquire other companies that were in the stock exchange before within a period of one year. At its pick, ABC provided services to over 100,000 children and employed more than 16,500 staff (Weygandt, Kieso, Kimmel, 2003). The company became so profit minded and concerns over the quality of services offered were raised. This is when the downfall of the company began in the year 2008. The collapse of ABC ltd was a result of a combination of failures which is illustrated in the paragraphs that follow below: From the case study, it is clear of the disregard that the company had on the accounting standards i.e. Australian Accounting Standards. The company did not follow the professional guidelines required when preparing financial statements. This was because the company had a weak accounting control system. This resulted to grave mistakes like overstatement of assets and profits which results to exaggerated financial statements. This statements are used by the companies` leadership in decision making hence the wrong decisions may be arrived as a result of inaccurate accounting information. According to representatives of Australian Competition and Consumer Commission (ACCC), the collapse of ABC was not as result of competition but as a result of financial mismanagement of the company such as high debts (Davidson, Stickney, Weil, 2013). Related party transactions One of the major factors that contributed to the collapse of ABC is the presence of related party transactions. The company failed to follow corporate governance rules when making its transactions. The company did business with companies which belonged to close relatives of ABC without considering professionalism and the cost of doing this business. This killed the confidence of investors of the company. Major financial reports and their purpose There are four basic financial statements in accounting. The following is the list and their respective purposes. The balance sheet. The purpose of the balance sheet is to report the financial situation of a particular business or company at a particular time period. It shows the total amounts of assets, liabilities and stock-holders equity in a business at a particular period. The income statement. This reports the accountants measure of financial performance of the business. The total expenses are deducted from total revenue. Statement of retained earnings. This shows the relationship between the income statement and the balance sheet of a company at the end of an accounting period. Statement of cash flow. This statement shows the sources of business incomes and also the outflows/uses of cash in the business. Its` useful in predicting future cash-flows. Importance of profits and cash-flow Profits are very important in business because its the main objective for the existence of a business and profits are important to finance the operations of the business. Cash-flow is important because it helps the business in financing its day to day operations. Both cash-flow and profits are therefore vital for each and every business to operate smoothly. Ethical issues in the case study Related transaction undertaken by ABC Disregard of corporate governance rules Disregard of accounting guidelines and principles The swift fall of ABC ltd underlines the importance of accounting in the management of a company. The mismanagement of the company by the owners also is seen as one of the factors that brought down ABC ltd down. The combination of these factors therefore means a business should put a lot of emphasis in its accounting and control systems as well as its management team in order to avoid such down-falls. 7.Understanding the accounting equation The basic accounting equation shows the relationship between assets, liabilities and owners` equity of a particular business entity. It is stated as: Assets=Liabilities +Capital. This means that sources must be equal to the assets of the business hence Sources=Uses. PALER is an acronym which stands for proprietorship, assets, liabilities, expenses and revenue. Increase or decrease in these elements will have an effect on the accounting equation. An increase in revenue will result to increase gross profits by a business and this means higher retained earnings hence increasing owners` capital. A decrease or increase in expenses of a business will also affect the accounting equation by either increasing or reducing the uses in the business. The change in liabilities, assets and proprietorship will also affect the accounting equation due to the rule of double entry book-keeping system. 8.Assets, liabilities and owners` equity Examples of assets include: Cash in hand Machine and equipment Building Examples of liabilities include the following: Debentures Bank loan Trade creditors Examples of owners` equity are: Retained earnings Additional cash investment Additional investment in physical capital 9.Chart of accounts is a listing of all accounts used in the general ledger of a business. This chart is used by some accounting software to come up with conclusive information on a business entity`s financial statements. This makes it easy to analyze financial information which could be in complex form. 10.Accounts with debit balances include: Assets account Expenses account Owner`s drawings account Losses accounts Accounts with normal credit balance Liabilities Revenues Sales Gains Owner`s equity account 11.Trial balance Trial balance (normal view) Account title Folio Debit Credit Cash 210000 accounts receivable comp equipment 70000 Bank loan 90000 Capital 350000 Drawings 120000 Salaries 40000 TOTAL 440000 440000 Trial balance(formula view) Account title Folio Debit Credit Cash 210000 accounts receivable comp equipment 70000 Bank loan 90000 Capital 350000 Drawings 120000 Salaries 40000 TOTAL =SUM(E2:E8) =SUM(G2:G8) Account title Folio Debit Credit Cash 19000 accounts receivable comp equipment 70000 Bank loan 89000 Capital 330000 Drawings 120000 Salaries 210000 TOTAL 419000 419000 12.Cash and accrual accounting A general ledger is a book of account that records all the accounts of a particular business separately while a trial balance is a document that lists the account name and the balances of all the accounts in the general ledger and is used to check for errors made in the recording of information. 13.Types of adjusting entries Accrued revenue Adjusting journal entry Date Account name debit credit December 31 Cash Unearned income 1000 1,000 Accrued expense Date Account name debit credit December 31 Unpaid insurance Accrued expense 3,000 3000 Deferred revenue Date Account name debit credit December 31 Service Deferred revenue 500 500 Deferred expense Date Account name debit credit December 31 Insurance paid in advance Deferred insurance 4,000 4,000 14.Revenue received in advance Date Account name debit credit December 31 Magazine subscription Deferred revenue $240 $240 15.Adjusted trial balance Adjusted trial balance is prepared after adjusting entries are made and posted and it contains nominal and real accounts while a post-closing trial balance is prepared after all closing entries have been made and posted to the ledger account and it contains real accounts only. 16.Current liabilities are a companys obligations that is due within a period of one year or less e.g trade creditors while non-current liabilities are long term obligations of a company which are due after a period of more than one year. An example is a 4-year bank loan. 17.Current ratio is a liquidity ratio used to measure the ability of a company to meet its obligations when due. The formula for calculating this ratio is: Current ratio=current assets/current liabilities Example: given the total current assets of a company is$230,000 and the current liabilities are $180,000, current ratio will be calculated as follows. CR=230000/180000=1.55 Debt ratio is a ratio used to measure the liquidity of a business and is computed by dividing the total liabilities by total assets. Example: given the total liabilities of a company as $800,000 and the total assets as $1,200,000 the debt ratio will be calculated as follows: DR=800,000/1,200,000=0.667 18.Examples of financial statements prepared in the spreadsheet and copied to the word document (normal view) balance sheet as at dec 31 2010 Assets amount cash 4890 inventory 5714 land 2345 total assets 12949 liabilities accounts payables 7156 total liabilities 7156 stock-holders equity contributed capital 2000 retained earnings 8765 total liability and stock-holders equity 25077 References Clarke, E. (2005). Accounting (1st ed.). South Melbourne, Vic.: Thomson. Davidson, S., Stickney, C., Weil, R. (2013). Financial accounting (1st ed.). Chicago: Dryden Press. Harrison, W. Horngren, C. (2001). Financial accounting (1st ed.). Upper Saddle River, NJ: Prentice Hall. Libby, R., Libby, P., Short, D. (2004). Financial accounting (1st ed.). Boston: McGraw-Hill/Irwin. Marriott, P., Edwards, J., Mellett, H. (2002). Introduction to accounting (1st ed.). London: SAGE. Meigs, W., Mosich, A., Larsen, E. (1975). Modern advanced accounting (1st ed.). New York: McGraw-Hill. Qu, X. Yang, Y. (2012). Information and business intelligence (1st ed.). Berlin: Springer. Quattrone, P. (2016). Management accounting goes digital: Will the move make it wiser?. Management Accounting Research, 31, 118-122. https://dx.doi.org/10.1016/j.mar.2016.01.003 Thomas, A. Rickwood, C. (2004). An introduction to financial accounting (1st ed.). London: McGraw-Hill Book Co. Tsai,. (2007). On Classifying Digital Accounting Documents. The International Journal Of Digital Accounting Research. https://dx.doi.org/10.4192/1577-8517-v7_3 Weygandt, J., Kieso, D., Kimmel, P. (2003). Financial accounting (1st ed.). New York, NY: Wiley.

Sample of Essay Application For University

Sample of Essay Application For UniversityOne thing that the college application process is not about is the sample of the essay application for university. However, it is important to understand that this is the right way to go if you want to be accepted for your desired university. It can really turn the tide in your favor. The first and foremost thing that you need to understand is that you need to do an extra effort just for your own self.This is the best essay application for university that you could have. It is true that essay applications are easy to write but you have to make a careful analysis of what your topic would be. Do not write a long essay. At least three to four pages will be sufficient. In fact, it will only take an hour or two to write your essay so do not think that you have to write one.If you have been in the classroom with a huge amount of assignments then you probably know what I am talking about. So many students have enough to worry about other than writin g essays. Students are not used to writing essays on their own. Sometimes, they lack the motivation to do this kind of work.You are lucky because you don't have to worry about many other things that may hinder you from writing your essay. However, there are many other students who have to do an essay on their own. Many times, they don't even get it completed because they just don't have the motivation to finish.Essays are not supposed to be easy. It is supposed to be challenging for the student. In order to do this you have to focus. This is when you can get the most out of your essay. That is why you should do this especially when you are applying for university.In fact, you should start to work on writing your essays as early as possible because it can help you in the admissions process at your preferred school. If you apply early, you will have the advantage over those students who apply late. When you apply early, you will see that the admission committee gets the first opportun ity to read your essay.In fact, you need to be focused to write an effective application for university. If you are not sure about what you need to do then you should spend time to study on how to do this. Otherwise, you will end up wasting a lot of time and effort trying to improve your application instead of studying for admission.

Labor Export in Viet Nam Essay Example

Labor Export in Viet Nam Essay Vietnam is a source and destination country for men, women, and children subjected to trafficking in persons, specifically conditions of forced prostitution and forced labor. Vietnam is a source country for men and women who migrate abroad for work through predominantly state-affiliated and private labor export companies in the construction, fishing, and manufacturing sectors primarily in Malaysia, Taiwan, South Korea, China, and Japan, as well as in Thailand, Indonesia, the United Kingdom, Czech Republic, Russia, and the Middle East, and some of these workers subsequently face conditions of forced labor.Vietnamese women and children subjected to forced prostitution throughout Asia are often misled by fraudulent labor opportunities and sold to brothels on the borders of Cambodia, China, and Laos, with some eventually sent to third countries, including Thailand and Malaysia.Vietnamese labor export companies, most of which are state-affiliated, may charge workers in excess of the fees allowed by law, sometimes as much as $10,000 to recruitment agencies for the opportunity to work abroad, incurring some of the highest debts among Asian expatriate workers, making them highly vulnerable to debt bondage and forced labor, and upon arrival in destination countries, some workers find themselves compelled to work in substandard conditions for little or no pay and no credible avenues of legal recourse.Reports indicate that some recruitment companies did not allow workers to read their contracts until the day before they were scheduled to depart the country and after they had already paid significant recruitment fees; some workers reported signing contracts in languages they could not read. There have been documented cases of recruitment companies being unresponsive to workers requests for assistance in situations of exploitation.There are reports that the global economic crisis has led to the early termination of some contracts and the early return of some migrants to Vie tnam with significant outstanding debts, placing them at risk of forced labor. There are also reports of some Vietnamese children trafficked internally and also abroad for forced labor. Vietnamese women and children are transported to locations throughout Asia for forced prostitution, often misled by fraudulent labor opportunities and sold to brothels on the borders of Cambodia and China, with some eventually sent to third countries, including Thailand and Malaysia.In both sex trafficking and labor trafficking, debt bondage, confiscation of identity and travel documents, and threats of deportation are utilized to intimidate victims. Some Vietnamese women migrating to China, Taiwan, Hong Kong, Macau, and increasingly to South Korea as part of internationally brokered marriages are subsequently subjected to conditions of forced labor or forced prostitution or both.Cambodian children and Vietnamese children from rural areas are subjected to commercial sexual exploitation, forced street hawking, and forced begging in the major urban centers of Vietnam, often as a part of organized crime rings, and some Vietnamese children are victims of forced and bonded labor in urban family-run house factories. Vietnam is a destination for child sex tourism with perpetrators reportedly coming from Japan, South Korea, China, Taiwan, the United Kingdom, Australia, Europe, and the United States, though the problem is not believed to be widespread.The Government of Vietnam does not fully comply with the minimum standards for the elimination of trafficking; however, it is making significant efforts to do so. While the government continued efforts to combat cross-border sex trafficking and made efforts to protect some victims of trafficking, it did not show evidence of progress in criminally prosecuting and criminally punishing labor trafficking offenders and protecting victims of all forms of trafficking, particularly victims of labor trafficking and internal trafficking; therefore, Vietnam is placed on Tier 2 Watch List.The government has never reported prosecuting a case of labor trafficking. The government has promoted increased labor exports as a way to address unemployment and alleviate poverty, and as a source of remittances, but it has not put into place adequate measures to protect the rights of Vietnamese migrant workers or taken adequate measures to prevent new incidents of labor trafficking, such as the implementation of adequate laws to regulate labor recruitment companies. Additionally, the government has not made efforts to address the problem of internal trafficking in Vietnam.Recommendations for Vietnam:Â  Criminally prohibit and prescribe punishment for labor trafficking offenses; criminally prosecute those involved in forced labor, the recruitment of persons for the purpose of labor exploitation, or fraudulent labor recruitment; develop formal procedures for the identification of labor trafficking victims, relying on recognized indicators of forced labor, such as the confiscation of travel documents by employers or labor brokers; identify Vietnamese migrant workers who have been subjected to forced labor and provide them with victim services; increase efforts to protect Vietnamese workers going abroad for work through labor export companies; ensure that state-licensed recruitment agencies do not engage in fraud or charge illegal commissions for overseas employment; take measures to ensure that victims of labor trafficking are not threatened or otherwise punished for protesting labor conditions or for leaving their place of employment, in Vietnam or abroad; ensure victim protection and assistance services are provided to male victims and victims of labor trafficking; ensure the workers have effective legal redress from labor trafficking; make greater efforts to work closely with destination governments to investigate and prosecute trafficking cases, including labor trafficking cases; improve interagency cooperation on an ti-trafficking efforts; and implement and support a visible anti-trafficking awareness campaign directed at clients of the sex trade. Prosecution The Vietnamese government demonstrated some law enforcement efforts to combat trafficking in persons for transnational sex trafficking, although government statistics include some non-trafficking crimes, such as abduction and selling of children for adoption.The government did not, however, report any investigations or prosecutions of cases of internal trafficking or the labor trafficking of Vietnamese citizens. While statutes in Penal Code Article 119 can be used to prosecute some forms of trafficking and were expanded this year to include male victims of trafficking, existing laws do not adequately cover all forms of trafficking, including labor trafficking and the recruitment and harboring of trafficking victims. The majority of traffickers are prosecuted under Articles 119 and 120 of the Penal Code, which can be used to prosecute a var iety of related crimes. Vietnamese law does not include provisions for attempts to commit a trafficking offense, participating as an accomplice, and organizing or directing other persons to commit an offense.During the year, the government acknowledged that the problem of labor trafficking exists, as does the trafficking of men, and the National Assembly voted to expand trafficking-related laws to include men. However, it did not take action to identify labor trafficking cases. Vietnamese labor laws do not provide criminal penalties for labor trafficking. Contract disputes between Vietnamese workers and their Vietnam-based export labor recruitment companies or companies overseas are left almost entirely to the export labor recruiting company to resolve. Although workers have the legal right to take cases to court, in practice few have the resources to do so, and there is no known record of a Vietnamese labor trafficking victim successfully achieving compensation in court; thus, work ers are, in practice, left without reasonable legal recourse.The Ministry of Labor, War Invalids, and Social Affairs (MOLISA) reported that in 2009, 98 labor recruitment companies were fined a total of $10,900 and two firms had their licenses revoked. However, the government did not report investigating prosecuting or convicting any offenders of labor trafficking during the reporting period. The Vietnams Supreme Peoples Court reported that police in 2009 investigated 183 cases of sex trafficking involving 440 alleged offenders and convicted 360 individuals of sex trafficking offenses; however, these statistics are based on Articles 119 and 120 of the Vietnamese Penal Code, which include crimes other than trafficking, including human smuggling and child abduction for adoption.Most individuals convicted were sentenced to prison terms ranging from three to seven years imprisonment. The government did not report any prosecutions or convictions of internal trafficking in Vietnam. Traffic king-related corruption occurred at the local level, where officials at border crossings and checkpoints take bribes to look the other way, though the government has never reported any investigations or prosecutions of officials for trafficking-related complicity. Protection The Vietnamese government continued some efforts to protect cross-border sex trafficking victims, but authorities need to improve efforts to identify or protect victims of labor trafficking or internal trafficking.The government did not employ systematic procedures nationwide to proactively and effectively identify victims of trafficking among vulnerable populations, such as women arrested for prostitution and migrant workers returning from abroad, and victim identification efforts remained poor across all identified migration and trafficking streams. Border guards and police at the district and provincial levels received limited training about identification of trafficking victims and handling of cases, which i n some cases improved some officers ability to monitor and investigate trafficking cases, but the lack of adequate training reportedly led to poor investigations and techniques that were harmful to some victims.Vietnams National Steering Committee on Trafficking in Persons reported that 250 Vietnamese victims were identified by Vietnamese and foreign police, and 500 victims were identified and repatriated by foreign governments, 100 of whom were trafficked to South Korea, Malaysia, and Singapore; however, Vietnamese statistics include some cases in which children were abducted and sold for adoption, a crime not recognized as trafficking under U. S. laws. The government did not provide adequate legal protection or assistance to the estimated 500,000 Vietnamese workers abroad from conditions of forced labor. During the year, there were numerous reports of overcharging by labor export companies. In a few cases, authorities ordered companies to return overcharged fees to workers.During the reporting period, the government signed three new agreements with Libya, the United Arab Emirates, and Canada to provide Vietnamese laborers, but it is unknown whether agreements signed with governments of demand countries had provisions to prevent human trafficking and protect trafficking victims. Vietnam does not maintain Embassies in many countries where there are reports of trafficking and often responded weakly to protect migrant workers; diplomats were often reportedly unresponsive to complaints of exploitation, abuse, and trafficking by migrant workers. Government regulations do not prohibit labor export companies from withholding the passports of workers in destination countries and companies were known to withhold workers travel documents, a known contributor to trafficking.Vietnamese workers do not have adequate legal recourse to file complaints in court against labor recruitment companies in cases where they may have been the victim of trafficking. In December 2009, a Hanoi court reportedly dismissed a civil suit filed against four labor export companies by a number of alleged labor trafficking victims sent to Jordan in 2008. There is no known record of a labor trafficking victim ever receiving recourse through civil courts in Vietnam. Vietnamese Womens Union (VWU), in partnership with NGOs, ran eight shelters in three provinces that provided counseling and vocational training to female sex trafficking victims.However, the government lacks the resources and technical expertise to adequately support shelter systems, and as a result, in many areas shelter systems are rudimentary, underfunded, and lack appropriately trained personnel. There are no shelters or services specifically equipped to assist male victims of trafficking or victims of labor trafficking. Existing shelters services were targeted to assist female sex trafficking victims; the government called upon ministries and agencies providing services to trafficking victims to extend those services to men. One NGO reported that Vietnamese border guards referred five male labor trafficking victims to a victim reception center that provided health support and vocational training.Authorities reported that repatriated Vietnamese victims who were officially identified by authorities as victims were not penalized for unlawful acts committed as a direct result of being trafficked. The government has a system in place to identify victims of cross-border sex trafficking, but does not have a comprehensive system to identify victims of internal trafficking or labor trafficking from among vulnerable groups. Some labor trafficking victims report that authorities did not assist in their attempts to collect refunded service charges in instances of early termination that was not the fault of the workers through the civil courts system.The government reportedly encourages victims to assist in the prosecution of their traffickers, but there was no data on the number of victims involved in prosecutions during the reporting period. Victims are often reluctant to participate in investigations or trials due to social stigma, fear of retribution in their local communities, and lack of incentives for participation and witness protection. There are no legal alternatives for the removal of foreign victims to countries where they face retribution or hardship. In 2009, the Ministry of Public Security, with assistance from an NGO, developed guidelines to protect trafficking victims during investigations and prosecutions.During the year, the Border Guard partnered with an international organization to conduct training for several border posts on identifying and assisting trafficking victims. Prevention The Vietnamese government continued some efforts to prevent trafficking in persons with assistance and cooperation from international organizations, NGOs, and foreign donors. However, as the government advanced goals of increasing labor exports, including to some countries whe re abuses of migrant workers are rife, it failed to make adequate efforts to prevent labor trafficking by requiring destination governments to provide adequate safeguards against forced labor of its migrant workers. Government regulations of labor and marriage brokers were weak and in some areas, nonexistent.The Vietnamese Womens Union ran local-level education campaigns on the dangers of sex trafficking that reached remote border areas. The government published, in some cases with NGO support, brochures on the dangers of trafficking for Vietnamese laborers abroad, and MOLISA distributed handouts and established a website on safe foreign migration. National-level and local authorities cooperated with a foreign donor partner, worked with MTV to stage a trafficking awareness-raising campaign in Vietnams five largest cities. The National Committee on Trafficking solicited opinions and suggestions from international NGOs on the implementation of its most recent National Action Plan on T rafficking.The VWU continued to cooperate with its South Korean counterpart in pre-marriage counseling to prevent trafficking of Vietnamese women through international marriage. In September 2009, the government signed a bilateral agreement with Cambodia to standardize procedures for the repatriation of trafficking victims. The government distributed leaflets aimed at both foreign and domestic tourists to combat child sex tourism. Nevertheless, the government has yet to reach adequate agreements with destination governments on safeguards against forced labor. Government regulations regarding labor trafficking were weak. Vietnam is not a party to the 2000 UN TIP Protocol.