Saturday, December 28, 2019

Counselling And The Scope Of Counselling Relationships

Explain the purpose of counselling and the scope of counselling relationships, including professional limitations. Purpose of Counselling †¢ A counsellor seeks to bring about positive change in the way a client thinks and behaves, with empathy and genuineness, so they can make the change within themselves. †¢ This is done through the use of certain communication skills to make the client feel at ease so they feel comfortable to recognise and deal with any issues they have and together with the counsellor encouraging them to be confident with making their own decisions and to set goals for their future. Scope of Counselling Relationship and professional limitations †¢ Counselling differs from just simply having a conversation it involves a certain formality and has to follow a number of accepted practices. It must also adhere to professional limitations. For example o Counselling strategies – a counsellor has to adopt specific set of skills (e.g. Open and closed questions, paraphrasing, summarising, reflection of content e.t.c) that are tailored to the specific needs of the client. o Ethical principles and practices – ï‚ § Ensuring confidentiality: to give the client assurance that the information shared in the counselling session will not be divulged to others and is strictly limited to the counsellor and client. However with some exceptions (e.g. mandatory reporting) ï‚ § Maintaining professional boundaries e.g. †¢ Beneficence: focussing on what is best for the client andShow MoreRelatedButler Assessment 1 Facilitate the Counselling Process doc Essay930 Words   |  4 Pagesï » ¿STUDENT DETAILS ACAP Student ID: 226155 Name: Louise Butler Course: Diploma of Counselling CHC51712 ASSESSMENT DETAILS Unit/Module: CHC8D31V Facilitate the Counselling Process Educator: Jeff Taylor Read MoreJamming Essay969 Words   |  4 PagesSTUDENT DETAILS ________________________________________ ACAP Student ID: 217097 Name: Miguel Martinez Course: Diploma of Counselling ASSESSMENT DETAILS ________________________________________ Unit/Module: Facilitate the counselling process (CHC8D31V) Educator: Karen Mitchell Assessment Name: Assignment 1- week 4 Assessment Number: 1 Term amp; Year: Term 2 2013 Word Count: 572 (answers only) DECLARATION I declare that this assessment is my own work, based on my own personalRead MoreThe New Zealand Counselling : Code Of Ethics And Their Core Values1643 Words   |  7 PagesEthics Essay Counselling This essay will outline and discuss four ethical principles included in the New Zealand Counselling: Code of Ethics (NZAC), and their core values. Two ethical dilemmas will also be applied to a case study. Finally, the essay will address three avenues of complaint the client could possibly pursue. For the objective of this essay I will be working as a counsellor for the Blakely family. Specifically, I am assisting Darren, 40 (father) and his child Ciaran, 13 with theirRead MoreThe Mental Health Of The Woodstock General Hospital1710 Words   |  7 Pagespatient-centered care through both inpatient and outpatient services. They offer capacity-building program interventions to individuals, couples and families by providing single session walk-in counselling, groupwork, psychiatric evaluation, crisis intervention and inpatient support as well as long term counselling. There are specialized outpatient supports including early psychosis intervention, programs for eating disorders, Cognit ive Behavioural Therapy and Dialectical Behaviour Therapy, programs forRead MoreStrategies For Improving Hiv Counselling Services Essay1450 Words   |  6 Pagespropose ways of improving HIV counselling services. AI is a participative, collaborative, and a systematic approach to inquiry that seeks what is right in an organisation in order to create the desired future. It is a process and method for asking questions designed to strengthen a system’s capacity for organisational learning and creativity (Preskill Coghlan, 2003). AI attempts to use ways of asking questions and envisioning the future in order to foster positive relationships and build on the presentRead MoreCounselling: Ethics and Social Care1870 Words   |  8 Pages3 7 3.1 8 3.2 9 3.3 10 Bibliography 2.1 Explain how current ethical guidelines for counsellors and supervisor practitioners influence counselling interactions in health amp; social care. (400 words) The purpose of this report is to explain how current ethical guidelines for counsellors and supervisor practitioners influence counselling interactions in health and social care. â€Å"Everyone who works within the health and social care sector has to abide by the ethical guidelines. â€Å"EthicsRead MoreThe History of person Centred Counselling2289 Words   |  10 Pagesï » ¿ The History of Person Centred Counselling Person Centred Counselling was developed by Carl R. Rogers (1902-1987), a leading American psychologist who was along with Abraham Maslow a major theorist of Humanistic Therapy which developed in the 1950. ItRead MoreCounselling2350 Words   |  10 PagesTask 1: Describe the purpose and nature of counselling The function of personal counselling is to help people to resolve problem areas in their life. Counselling provides an opportunity for the person to explore the difficult feelings, thoughts and behaviours that have blocked the way to satisfying relationships, personal happiness. The purpose of counselling is to help clients achieve their personal goals, and gain greater insight into their lives. One hopes that by the end of this process oneRead MoreTransformative Encounters3253 Words   |  14 PagesFamily†. As an employee and also having conducted my first assignment at Focus on the Family, I had already developed a good working relationship with Elaine Venton, our professional counsellor. This time however, I invited Elaine Venton, to my recording studio to participate in our interview. It has always been my goal to make my studio conducive to counselling especially because many of the people I interview are survivors of trauma. 2) SECTION A 2.1 Planning the Interview The planning phaseRead MoreTransformative Encounters3241 Words   |  13 PagesFamily†. As an employee and also having conducted my first assignment at Focus on the Family, I had already developed a good working relationship with Elaine Venton, our professional counsellor. This time however, I invited Elaine Venton, to my recording studio to participate in our interview. It has always been my goal to make my studio conducive to counselling especially because many of the people I interview are survivors of trauma. 2) SECTION A 2.1 Planning the Interview The planning

Friday, December 20, 2019

Pediatric Plastic Surgery Cleft Lips - 1841 Words

Pediatric Plastic Surgery: Cleft Lips Mary Elizabeth Barnes English IV 25 September 2015 I plan on becoming a pediatric plastic surgeon after attending Southern Methodist University, and medical school at UNiveristy of Texas at Austin. Cleft Lips are a huge problem among newborns no matter where a doctor is in the world. They form in the wound and do not grow back together naturally so the only way to fix it is surgery. Pediatric plastic surgeons can specialize in cleft lip corrections helping many children along the way. A cleft lip, to be fixed, needs the lining of the muscles in the lip to be surgically aligned. A cleft lip can form into a cleft palate extending all the way to the roof of the mouth. There is one way to†¦show more content†¦So being able to help children born with cleft palates, deformities, and conjoinments is what I essentially want to do. I plan to major in Biology or Biochemistry, and minor in business so I can have my own practice one day. Then after undergrad, I want to go to University of Texas at Austin. After all the school I have to take, I want to do a residency still at the University of Texas in Austin to further my experience in the field. University of Texas has a very concise and fast track program that I really think would benefit me and push me to the standard that I need to be at. Eventually, my own practice is the goal and hopefully I can help children who NEED plastic surgery medically and not just superficially; and that’s why ten years from now society will appreciate plastic surgery in a different way because of my contribution. I have shadowed something plastic surgery and getting into that area of surgery would be exactly what I want to do. Future Plan: To get where I want to be, I have a multitude of classes that I will have to accomplish. At Southern Methodist University, I will be enrolled in the Dedman College in biological sciences and it has produced students who have moved on to Harvard Medical School. Moving on from Southern Methodist University, University of Texas in Austin is where I plan to attend graduate medical school. The UT at Austin Medical School has a partnership with Seton Healthcare which enables with them to have specialized,

Thursday, December 12, 2019

Corporate Law The Partnership Structure

Question: Describe about the Corporate Law for The Partnership Structure. Answer: Part A 1(a): Aysha and Dilara currently operating the partnership structure for their winery which named as Ankita. We can say this because partnership is formed when two or more persons agree to carry the business with a view to earn profit. In this partners agree to share the profit and loss mutually. Following are the important aspects of partnership: In partnership there must be an agreement between the partners, which contain all the terms and conditions of the partnership which is mutually agreed by the partners. In partnership partners share profit and loss mutually. In partnership partner share agent principle relationship with each other, as all the partners are agents of the firm as well as of other partners. In partnership there is no need to use the word limited, in this case name of the firm is just Ankita. There is no need of minimum capital in the partnership. In this form of business structure there is no separate legal entity of the firm, and partners have unlimited liability[1]. So it is clear after considering the above aspects of partnership that Aysha and Dilara are operating partnership because they both are sharing their profits equally, and in the name of the winery no limited word is used. Therefore, we can say that Aysha and Dilara are operating partnership form of structure[2]. (b) Aysha and Dilara decided to sell part of their business to Mr. Polat for arranging the working capital for their business. After considering the facts of the case, we can say that partnership is not the correct form of business if Aysha and Dilara decided to sell the part of the business. For Aysha and Dilara the appropriate business structure which supports their decision is company. Company is a separate legal entity, which require higher set up and administration cost because there are number of legal formalities to form a company. In Australia, companies are registered and regulated by ASIC. Company is a form of organization which is run by its directors, and owned by the shareholders of the company. In this form of structure shareholders of the company have limited liability, and except in some cases they are not liable for the debts of the company[3]. All the profits and losses of the company, and also all the assets and liabilities of the company are owned by company separately from its shareholders. Company has power to sue and sued by others, and company can buy and purchase property on its own name. It is necessary that company must have at least one director or shareholder to start the company. Directors of the company can also be the shareholders of the company, and it is must that they must be of age 18. Any person who is insolvent and convicted in an offence which is related to company cannot form company. Following are the advantages of the company: Shareholders of the company have limited liabilities. Ownership or part of the company can be easily transferred by selling shares of the company. Shareholders of the company can be employed by the company. Tax rates are lenient. It is easy to access capital in this form of business[4]. As we mention above, it is easy in case of the company to transfer the ownership of the company by transfer the shares. In three situations a person can transfer or sell the part of its business to another person: To expand the business: Idea of selling a part of the business to get some cash inflow in the business is good. Such cash inflow will help in expanding the business. Company can access those resources which create value: through the proceedings of sale company can access those resources which create value for the business. Reduction of risk: by selling the part of the business a person can reduce the risk, and get better resources to manage the risk[5]. In this case, both the partners can transfer the ownership of Ankita by transfer the shares of the company, which is beneficial for them. 2: In this case it is clear that Leo is the shareholder of the Thomas The Tank Engine Pty Ltd and holds two shares of the company for $500,000. In this case, Ruby and Amanda are the two executive directors of the company, and they are also the shareholders of the company. This year both the executive directors have decided that they are not paying the dividend for this year, and they both voted themselves a large pay rise in their salary and bonus also. They also lease two luxury cars for their exclusive use. Leo asked questions about the dividend policy and also raise objection on the lease of the cars. It must be noted that payment of dividend are the right of directors and directors are not obliged to declare and pay the dividend to the shareholders of the company. Directors are authorize to decide whether or not to pay the dividend, and for this purpose approval of shareholders are not required. But it must be noted that f directors declare the dividend it is necessary that they declare equal dividend for particular class of shares. Directors cannot pay higher value of dividend to some shares in same class, and lower value of shares in other class. In this case, Leo cannot raise objection on the decision of dividend against the directors, but he can raise objection for the unethical acts of directors[6]. It must be noted that as per section 254T, company cannot pay dividend unless it clear solvency test[7]. Following are the rights of the shareholders in company against the directors of the company, shareholders can claim against the directors of the company if they found that directors are breaching their duties towards the company. If members found that directors are breaching their duties, and make personal profit from their position then they can access to the court. There is an obligation on the directors of the company that they act in the interest of the company and its members. Shareholder can sue the company and its directors for their wrongful act. Shareholders can also seek injunction against the acts of the director which are in the nature which cause harm to company or shareholders. Shareholders can also rescind the contract in which directors has undisclosed interest. In general shareholders have following rights: Shareholders can challenge the resolution passed in a general meeting of the company if that resolution was against the interest of members of the company. any resolution passed by the directors and approved by members in general meeting can be questioned by the directors of the company. Shareholders can challenge the decision of directors, but could not question the validity of the decision. Shareholders can apply to the court for relief in case when companys affairs are not in the interest of the members, because of the resolution passed by the directors of the company. No minimum shareholding is required for seeking the relief in the court, its just that shareholder must have at least one share. Shareholders can also convene resolution in general meeting for removing the directors if shareholders think that directors are not acting in the interest of the shareholders[8]. In this case Leo can file application against the resolution passed by directors. Leo can question the rise in pay scale of the directors, and also question the purchase of luxury cars for the company, which are for the exclusive use of directors of the company. 3: directors duties ensure the good governance, and designed to ensure that directors are acting in the interest of the company. Section 198A of the Corporation Act 2001 states the powers of directors. The companys business is managed by the directors of the company by giving directions[9]. This power comes along with some responsibilities and duties. These duties are imposed on directors by the Corporation Act 2001. One of the most important duties of director is act with due care and diligence. This duty is imposed on directors by the common law, and equity terms. Section 180 of the Corporation Act 2001 states that any director or officer of the company must exercise their power and discharge their duties with due care and diligence that a person would exercise in the capacity of director or officer of the company. This section also covers the duty of care and diligence which are described in the common law and considered as general duties of directors[10]. It must be noted that on contravenes of this section civil penalty provisions are applied which are specified in section 1317E. Section 180(2) states the business management rule, according to this rule if any director of the company make any decision then it is necessary that they follow the requirements of section 180(1), common law duties and general considerations. Duty of care and diligence: it is the duty of director that they are informed about the companys financial position, including the information about the solvency of the company. Directors cannot delegate this duty by delegating the responsibility to any other officer or employee of the company. Directors cannot save themselves by the penal provisions in case of ignorance of companys affairs, especially in case when ignorance is on their own part. Directors of the company are liable towards the company, and also towards the members of the company. It is their duty that they act in the best interest of the company. Any negligence from the directors side in analyzing the financial statements of the company, and take decision which is not informed will result in great loss to the company. It is important for directors that they ask questions on the financial statements of the company if they think that financial statements are not correct. It is necessary that they analyze the financial statements of the company on their own, and just did not accept the financial statements which are prepared by the employees of the company. We can understand this with the help of the example, if director gets a balance which is not matching with the casual status of the company then it is the breach of the duty if director would not ask questions on that balance sheet. It is necessary that directors of the company make independent and informed decision regarding the affairs of the company. Directors guide the management of the company; therefore it is necessary that directors of the company are properly informed about the decision[11]. Directors can delegate number of responsibilities to another person, for example accounts preparation, and other matters which are related to day to d ay management of the company. In case of care and diligence duty, directors are expected that they take active interest in the financial affairs of the company, and just do not rely on the employees of the company. Directors of the company cannot delegate the responsibility of financial affairs of the company to any other person. It is necessary that they make judgment in accordance of good faith, directors must not have any personal interest in the decision, decision is informed and taken after analyzing the complete facts, and in last directors must believe that decision is in the best interest of company[12]. Any breach of this duty will attract provisions of civil penalty, and directors are penalized under the civil liability. Directors are penalized up to $ 200000 for the breach of section 180 of the Corporation Act 2001[13]. We can understand this with the help of the case law, Australian Securities and Investment Commission (ASIC) v Cassimatis. In this case the Federal Court of Australia determines the duty of care and diligence of directors which are defined under section 180(1) of the Corporation Act 2001. In this case court found that directors of the company breached their duties as directors, because in normal cases directors of the company are informed and aware that company breaches the provisions of corporation act. Court also applied test in this case to find whether or not director take reasonable care and diligence in exercising his power. Court held that application of this section is depend on the circumstances in which foreseeable risk is analyzed. It also includes the directors conduct at that time and effect of the decision of directors on the company[14]. In this case, it is found that directors of the company do not analyze the balance sheet of the company, and make wrong decision of investing more. In this case it is clear that directors of the company breach the section 180 of the Corporation Act 2001, because directors of the company that is Erol who failed to tell the directors about the loss and Vanessa failed to ask any questions about the financial statements, and Kurt as mentioned was absent from the meeting. In the present case, Erol, Vanessa and Kurt breach their duties on the position of directors. Directors of the company can be held liable for the breach of their duties under section 180 of the Corporation Act 2001. Therefore, directors of TACH Ltd are penalized under the provisions of civil liability. Part B Introduction: Auditors prepare accounts generally for its client, but some other parties are also relying on the accounts prepared by the auditors such as creditors and investors. Auditor owns a duty of care under tort and liability under contract towards its client, but towards the third party it only owns duty of care under tort. In this essay, we are discussing the concept that auditor is liable only towards its client only not towards third party. Auditors liability: It is clear that auditors are liable towards their clients only, but the issue related to liability of auditor towards the third party are discussing now a days at a high level. This issue was raised because not only clients but the third parties such as investors and creditors are also taken their decision on the report of the auditors. In recent years, there are global economic crises which collapse number of corporate around the world. These economic crises generate claims by third parties towards the auditors. Time is really uncertain for auditors from last few years because of the claims against auditors such as claims against KPMG and Ernst Young. The new provisions of company law limit the liability of auditors towards the third parties, which results in reduction of number of claims which are against the audit firms. This step is necessary because it is unfair to hold the auditors accountable for the accounts of the company. Directors of the company prepare the accounts of the company, and auditors only verify those accounts, and it is not possible in practical sense that auditors check and cross verify every single transaction. It must be noted that auditors are watchdogs but only for their clients, and not of creditors and investors of the company. we can understand this with the help of the case law that is Hercules Managements Ltd. v. Ernst Young, [1997] 2 S.C.R. 165 (Hercules Managements). In this case, shareholders claim against the auditors of the company, because of the negligence in audit report on which they relied. In this case, court applied two stages test to consider whether or not auditors owned duty of care towards the employees[15]. At first stag court consider whether any relationship is exist between plaintiff and auditors, which prove that plaintiff is relied on the work of the auditor, and court, found that yes relationship, exist between the shareholders and auditors because of which auditor owned duty of care towards shareholder. Under the second stage of the test court consider the policy of spectre of indeterminate liability, in this court held that plaintiff owns duty of care only in two situations towards the third party: Shareholder is known to the auditors, and he is the member of limited class of plaintiff known to the auditors. Shareholder relied exclusively on that statement, which was made by auditor[16]. In last we conclude that auditor should not hold liable exclusively towards the third parties, and it is necessary that auditors liability must be limited. Conclusion: In this essay we deal with the issue whether or not auditor should be held liable towards the third party, and in this essay we conclude that auditor owns duty of care towards the third party but only in some limited situations which are described in essay.

Wednesday, December 4, 2019

Accounts for Managers Competitive Economic Environment

Question: Describe about the Accounts for Managers for Competitive Economic Environment. Answer: Problem 1(i) Most of the companies operating in the competitive economic environment use extensive strategies to increase their competitive advantage. One such process is the reduction in the production rate in the various manufacturing process. Therefore, organizations use faster processes in the manufacturing areas. This method can be implemented in the engineering process by reducing the wait times, operator attention, eliminating the manual actions by automation. The transition time can be controlled by profile rate of change control. The processing time can also be reduced using by override control. The processing time is also reduced through better detection at the end. The workflow in accordance to engineering needs to be realized along with tracking the reports to evaluate the customer and financial satisfaction. A balanced scorecard based on the information gathered is necessary to be created so that the process can be faster (Shen, and Liao, 2013). Therefore, an efficient monitoring of the process can result to reduction in the production rate. The administration part of an organization can be increased through quality and effectiveness of the communication, efficiency and quality of the information retrieval and storage and an effective process control. A good relationship between the administration and the other departments will result to a faster process thus increasing the market potential for an organization. Problem 1 (ii) An improvement in the quality of the production rate is essential for the development of an organization. The benefits of improved quality in a organization are as follows: Customer Satisfaction: The improvement in the quality will result to an improved product and services and therefore will result to a better satisfaction among the consumers as they can fulfill their desire by consuming the product. The increase in the satisfaction level will help to generate customer loyalty towards the organization thereby holding a significant market share. Profit: Improvement in the quality will lead to higher sales for the firm and thus will lead to higher revenue in the market. The main motive of every organization is to earn profit from the market and thus, improving the quality is essential (Yan,and Li, 2013). Goodwill: The goodwill of a firm will increase once the sales of the product offered by the firm increases. The firm will therefore establish a place in the market because of its increased goodwill and the customers will be attracted towards purchasing their product. Efficiency: The efficiency and the productivity of the organization will increase drastically once the quality level develops thereby increasing the productivity and decreasing the level of errors in the manufacturing unit (Davenport, 2013). Employee Moral: The moral of the employees increases once there is efficient productivity in the organization. Efficient productivity will bring in a good working environment within the organization thus bring in harmony and peace. A good working environment will motivate the employees to give out their best thereby increasing the competitive nature of the firm. Helpful in Decision-Making: The improvement in the production rate will help in detecting the errors with respect to the production process and thus, the management can make effective decisions with respect to the production thereby implementing new and better strategies into the business. Problem 1(iii) Production process are instrumental for any organization to scale up efficiency of the employees and manufacturing function as a whole but increasing the rate of process may create problems and can decrease operations of the production. Therefore, the potential problems arising out of increasing the speed of the process are as follows: More focus on the Process rather than the people: In order to standardize and sanitize the level of work in an organization, the management of a firm tries to make every work professional rather than personal. The management looks after the processes rather than the employees to solve any problems and it always does not work as there lacks the vision and inspiration. Overdependence on meetings: Collaborative work process does not require too many meetings for any sort of action or decision. Meetings will lead to ineffectiveness of the employees and the workers as they are always in meetings rather than working. Lack of clear Vision: It is important for organizations to maintain a clear vision, mission and strategies. The companies having a proper vision will reduce the level of error in the production. But, by increasing the production process, the supervision of errors reduces (Gargani, and Strong, 2014). Overstress on the machines: With the increase in the production process, the machineries get overstressed thereby supervision over the machines are necessary to maintain the quality of the product. Problem 2: Steve Smiths observation reveals that decrease in inventory results to increase in the sales for the organization but XYZ does not recognize the fact but only remunerates the manager whose factory has not increased the sales but has increased the profit through any other means. The reduction in the inventory is a reduction in stock and therefore loss of wastage and so the factory in Adelaide has actually increased sales though net profit has not been created. The factory in Brisbane is having a net profit but the inventory stock is low so the sale is less. Therefore, it is seen that there exists a chance of stock blockage leading to wastage in the future. the net profit can be increased by rising the price of the product thereby geberating profit but not increasing profit. But, Adelaide on the other hand increases sales by keeping the price low thus not gaining profit. Thus, it is necessary that both the managers get a commission as one is gaining sales but the other is providing pro fit. There exist a lot of conflicts when any organization announces its commission over the net profits as it is seen that net profit of a firm does not always indicate the competitive edge of a firm. The position of a firm in the market is indicated from its sales and market share along with net profit. Thus, net profit cannot be the only factor to determine the bonus of managers (Steven, 2014). The net profit can be manipulated by changing the figures in the income statement and the cash flows but the position of a firm can only be determined through how much sales the firm produces. If net profit becomes the only basis of bonus payment, then all the managers will try to increase net profit without looking at the firms strategies and thus will not focus on increasing the sales as much as profit. Problem 3 (i) The material variance and labor variances are major factors, which are necessary for any organization to determine its production process and profit margin. According to this problem, Dream Housing Ltd manufactures four styles of homes using standard costing method. It is also found that the material variances are favorable with respect to labor variances, which is unfavorable. The labor efficiency variance indicates measures the capability of labor to perform according to the expectation. This variance is useful to determine the production process areas that use more labor than expected. An unfavorable variance shows that the efficiency of labor has decreased due to inadequate work instructions, in equilibrium with the standard mix of employees and the actual mix of employees present. Such an incident also takes place due to inadequate training as the training was not according to the actual level. Labor variance is useful in realizing the actual amount of time required for manufacturing a product and therefore a favorable labor variance would indicate efficient level of production along with quality products (Fisher, and Krumwiede, 2015). Material variance on the other hand shows the actual amount of material used and the standard amount predicted for use. It depends upon the scrap amount of material, material quality, spoilage and the transportation used for transfer. A favorable material variance indicates that the amount of spoilage and wastage of the materials along with less scrap of the materials. The actual amount of used material is closer to the expected amount thus, lowering the cost of materials. Problem 3 (ii) The analysis of the production costs and the variables included in the manufacturing process of an organization is helpful in realizing the breakeven point of the organization. The breakeven analysis tries to evaluate the relationship between the breakeven volume and the major variances involved in the manufacturing process namely the labor and material variance. The analysis therefore helps the management to find out the ways to increase the favorable condition of labor and measures which can be taken to motivate the labors to stay in the organization and provide their optimum best for the organization (Isberg, and Pitta, 2013). The material variance is favorable in the desired company and thus measures to retain and improve the use of material and reduction in the waste and spoilage of materials. Problem 4 (i) Particulars A B Cost/Unit-A Cost/Unit-B Direct materials 260,000 360,000 13 12 Direct labor 40,000 60,000 2 2 Variable overhead 60,000 75,000 3 2.5 Variable selling and administrative expense 60,000 60,000 3 2 Total variable expenses 420,000 555,000 21 18.5 Problem 4 (ii) The reason behind budget A having high costs and low forecast of sales are due to the selling price estimated for the product. If the selling price is closer to the cost of goods sold then the price then the profit will be lower. The quality of the product along with the production technique also takes into account. Budget A uses a bottom up approach, which uses more complex method to analyze the original system and the sub-systems to come up to a new system. Budget A uses more amount of variable and fixed costs to increase sales and thus the cost become higher (DRURY, 2013). Problem 4 (iii) Budget B has more sales than the costs due to the fact that it uses more extensive technique and results to higher sales than the costs of goods sold. This has only been possible due to the fact that this budget uses the method of implementing the lowest cost possible to increase sales. The top down approach is a clear indication of command and control an therefore it depicts the clear and consistent goals along with the knowledge about the real reasons of cause and effect. The level of authority is also well explained in this process and therefore the rules decided in the top level is well aligned with the rules in the bottom level of management. Therefore, the top down analysis is the appropriate approach for planning and implementing the best method thereby reducing the costs and increasing the revenue (Shepherd, 2015). Problem 4 (iv) The two groups A and B can take the help of each other and organize plans and process thereby using the positive aspects of each group to come up with an idea to create a new budget will be the most efficient budget for implementation in the organization. The idea of merging the positive traits of budget A and B is vital to introduce a new plan efficient and effective for the increase in the market share, profit and sales for the organization. Consensus budgeting has a better prediction than individual forecasts and there are certain differences among the individual and the consensus preparation depending the period of accounting. Thus, consensus budgeting is useful in creating an appropriate strategic leader and team that is useful for effective decision making. Such a budget helps to create a long term vision of the firm thereby creating an efficient vision and mission plan to increase the competitive advantage in the organization. Such consensus is helpful in building models and for an effective business plan, which will lower the costs of production and will result in higher revenue and profit for the firm (Mikesell, and Ross, 2014). Reference List Braun, K.W., Tietz, W.M. and Harrison, W.T., 2013.Managerial accounting. Pearson. Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning. Cheng, K.K., Wang, G.Y., Zeng, J. and Zhang, J.A., 2013. Improved succinate production by metabolic engineering.BioMed research international,2013. Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Davenport, T.H., 2013.Process innovation: reengineering work through information technology. Harvard Business Press. DRURY, C.M., 2013.Management and cost accounting. Springer. Fisher, J.G. and Krumwiede, K., 2015. Product Costing Systems: Finding the Right Approach.Journal of Corporate Accounting Finance,26(4), pp.13-21. Gargani, J. and Strong, M., 2014. Can we identify a successful teacher better, faster, and cheaper? Evidence for innovating teacher observation systems.Journal of Teacher Education, p.0022487114542519. Grant, R.M., 2016.Contemporary strategy analysis: Text and cases edition. John Wiley Sons. Hall, L.E., 2012. OFFICE OF MANAGEMENT AND BUDGET Federal Participation in the Development and Use of Voluntary Consensus Standards and in. Hasunuma, T. and Kondo, A., 2012. Development of yeast cell factories for consolidated bioprocessing of lignocellulose to bioethanol through cell surface engineering.Biotechnology advances,30(6), pp.1207-1218. Hill, C.W., Jones, G.R. and Schilling, M.A., 2014.Strategic management: theory: an integrated approach. Cengage Learning. Hitt, M.A., Ireland, R.D. and Hoskisson, R.E., 2012.Strategic management cases: competitiveness and globalization. Cengage Learning. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Isberg, S. and Pitta, D., 2013. Using financial analysis to assess brand equity.Journal of Product Brand Management,22(1), pp.65-78. Jorgensen, B., Patrick, P.H. and Soderstrom, N.S., 2012, December. Overhead Cost Measurement: Evidence from Danish Firms Switch from Variable to Absorption Costing. AAA. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Khan, M.S., Al-Ashaab, A., Shehab, E., Haque, B., Ewers, P., Sorli, M. and Sopelana, A., 2013. Towards lean product and process development.International Journal of Computer Integrated Manufacturing,26(12), pp.1105-1116. Matherly, M. and Burney, L.L., 2013. Active learning activities to revitalize managerial accounting principles.Issues in Accounting Education,28(3), pp.653-680. Mikesell, J.L. and Ross, J.M., 2014. State Revenue Forecasts and Political Acceptance: The Value of Consensus Forecasting in the Budget Process.Public Administration Review,74(2), pp.188-203. Needles, B.E., Powers, M. and Crosson, S.V., 2013.Principles of accounting. Cengage Learning. Sarkar, B., Saren, S., Sinha, D. and Hur, S., 2015. Effect of Unequal Lot Sizes, Variable Setup Cost, and Carbon Emission Cost in a Supply Chain Model.Mathematical Problems in Engineering,2015. Shen, C.R. and Liao, J.C., 2013. Synergy as design principle for metabolic engineering of 1-propanol production in Escherichia coli.Metabolic engineering,17, pp.12-22. Shepherd, R.W., 2015.Theory of cost and production functions. Princeton University Press. Shim, J.K., Siegel, J.G. and Levine, M.H., 2013.The dictionary of international business terms. Routledge. Silviusab, A.G., Schipperb, R. and Nedeskia, S., 2013. Sustainability in Project Management: Reality Bites1. Spadiut, O., Rittmann, S., Dietzsch, C. and Herwig, C., 2013. Dynamic process conditions in bioprocess development.Engineering in Life Sciences,13(1), pp.88-101. Steven, G., 2014. Absorption Costing.Financial Management. Wijffels, R.H., Kruse, O. and Hellingwerf, K.J., 2013. Potential of industrial biotechnology with cyanobacteria and eukaryotic microalgae.Current opinion in biotechnology,24(3), pp.405-413. Yan, J. and Li, L., 2013. Multi-objective optimization of milling parametersthe trade-offs between energy, production rate and cutting quality.Journal of Cleaner Production,52, pp.462-471.

Thursday, November 28, 2019

Sports And Drugs (369 words) Essay Example For Students

Sports And Drugs (369 words) Essay Sports And DrugsThe Sports World Should be Drug Free This article was derived on thequestion: Why the sports world should be drug free? Barry McCaffreys answerto this question is based on a simple assumption that drug usage in sports has adirect impact on children which will ultimately lead to downfall of sports. Theessay takes on the belief that all or most kids look up to athletes. And ifthese athletes do drugs then kids will do drugs. It is directed to the athletesthemselves, coaches, and the parents of all children. McCaffrey states thatafter the death of athlete Len Bias, youth cocaine use suddenly dropped (page1). It seems that this is a safe assumption because after a death of a famousathlete, people as well as children learn the disastrous effect of drug use. Healso believes that when athletes use drugs and are rewarded for theirathleticism kids get the misimpression that drugs are not dangerous to theirwell being, dreams and aspirations (page 1). This essay is compelling and alsological. We as a culture know that children look up to all athletes. They arepictured on cereal boxes, sneaker ads, cartoons, etc. The author makes thenatural assumption that if these athletes use drugs that kids will get thepicture that it is alright for them to use them as well. His argument is veryconvincing especially for a parent. He gives evidence that professionalorganizations are know getting involved to take a stand against drug usage. We will write a custom essay on Sports And Drugs (369 words) specifically for you for only $16.38 $13.9/page Order now McCaffrey states, Eighteen Major League Baseball teams are showing anti-drugpublic service announcements in their stadiums at home games. Major leaguesoccer is sending strong anti-drug messages to its young fans. On October 23rd ,as part of the Office of Drug Policys athletic initiative, the first everNational Coachathon Against Drugs will see coaches across thenation?from pee wee to the big leagues?starting practices with messagesagainst drugs (page 2). The only thing about McCaffreys argument is thathe didnt consider the other sides point of view. He must of thought theydid not have a relevant case to even consider their view. He did a good jobresearching and making a firm strong point. BibliographyMcCaffrey, Barry R. The Sports World Should Be Drug Free St. Petersburg Times. September 9, 1998. p. 12A

Sunday, November 24, 2019

Socrates Paradoxes essays

Socrates Paradoxes essays The three paradoxes that Socrates wrote are now in textbooks where I they should stay. The paradoxes were written many years ago, and since society and human kind have changed greatly. I personally disagree with three paradoxes. The first paradox Socrates wrote,  ³No one knowingly commits evil because virtue is knowledge, ² the second is,  ³No one commits evil because no one deserves evil, ² and the final paradox Socrates is  ³It is better to be treated unjustly than it is to be The first paradox,  ³No one knowingly commits evil because virtue is knowledge, ² should be out of play. What does out of play mean? Even people know the consequences they willingly continue to do wrongful For example, people use drugs, and disobey speed limits even though know jail time, court fees, and probation are possible consequences for actions. Virtues, like many other things must be taught to individuals. no one teaches virtues to people, no on can be expected to demonstrate I have to disagree Socrates second paradox,  ³No one willingly evil because no one deserves evil. ² Once again, people commit evil without considering the potential damage they may cause another person. Every day a  ³white lie ² is told to a teacher, a parent or a spouse. thought the intent of a white lie is usually to spare an individual ¹s feelings, it is still an act of evil. People also do things in their favor What does favor mean? Ã…  .benefitÃ…   For example, people commit adultery even thought their actions are considered to be evil. This is an act of self-satisfaction. Generally, people will do whatever they want, especially if it benefits the I have to disagree with Socrates the third paradox,  ³It is better to treated unjustly than it is to be unjus ...

Thursday, November 21, 2019

Teaching and Learning Strategies Essay Example | Topics and Well Written Essays - 3750 words

Teaching and Learning Strategies - Essay Example Minority ethnic pupils are admitted more frequently than the past. In interviews with children from different minority ethnic groups there were some principal findings, the most important features of their self characterisation stemmed from their families. Most parents teach their children about their ethnic culture, home language and religion, making them to contact with the net work of the relatives or friends from the same ethnic background. Another factor that is influencing how they their ethnic identity is how they are perceived and treated outside home. Two thirds of the children had some exposure to community language within their household; regular attendance posed considerable challenges to the children who were at a distance from the centre of religious life, a number of alternative individual and private arrangements were made by the parents. Mixed heritage children formed a significant group among the minority ethnic groups; it was the common belief of many parents that this heritage posed additional problems of their child's development of the clear sense of identity. Sometimes there is a chance that these mixed heritage children are not accepted into the community and the teachers are rarely aware about this fact, moreover the uncertainty in dealing with the minority ethnic groups particularly with reference to the heritage group is acute. The majority of the children who had been at their school for a significant time were well integrated socially and enjoyed the same pattern of friendship with their peer group. Very few were harassed physically in the racist incidents, and the verbal abuse or hurtful calling in the school or during the school journey is