Stigma and Discrimination in schizophrenia Essay

Disgrace and Discrimination in schizophrenia - Essay Example Segregation might be characterized as the activity or treatment dependent on shame and coordinated towards the Stigmatized (Bunding, 1996). Disgrace and segregation are profoundly connected with the Schizophrenia as it is a mental condition that depicts a psychological issue described by deviation in the declaration of truth and/or by huge social or word related brokenness. Shame and separation came about by schizophrenia is primarily because of ignorance among the individuals about the illness. A few examiners found that the disgrace worked by schizophrenia may result in strayed conduct and viciousness which is perilous (Link et al., 1992; farrington, 1994; Link &Stueve, 1995; Appelbaum et al., 2000). Schizophrenia is accounted for to harrow 1% of the universes populace (U.S. Branch of Health and Human Services, 1991), where as schizotypal character issue burdens 2â€3%. The shame and separation brought about by schizophrenia was affirmed by a few examination laborers (Poulton et al, 2000; Cannon et al, 2002). Prior examinations and surveys of around the world distributed exploration predominantly thought about the occurrences of the disgrace and separation because of ailment in urban and provincial geological locales (Haroutunian et al., 2006, Paz et al, 2006 and Skosnik et al., 2006). Anyway the past examinations didn’t center much aroun d multifaceted disparagement of schizophrenia and henceforth the current examination has been performed to investigate the shame and separation related with schizophrenia in progressively coordinated way. This was intended to respond to the accompanying inquiries. The example size of the populace (N) is 300. The relatives of the schizophrenics living in Mumbai, India were met on nature and reasons for shame, most regular types of disgrace, basic source, evacuation likelihood, results, normal administration systems, technique for data about

Supply Chain Management Procedure

Question: HowSupply chain the executives takes after a technique for assembling products from the crude materials? Clarify. Answer: Gracefully chain the executives looks like a system for assembling merchandise from the crude materials and afterward changes it into the last item before conveying the last products from purpose of source to purpose of utilization. Viable gracefully chain the board shows the adequacy of the organization, yet it additionally causes them to estimate for their better business exercises. The productivity of flexibly chain the executives depends on pivotal key streams Information Flow, Product Flow, Cash Flow and Return Flow that assesses the creation of the merchandise with utilizing present day innovation for better effectiveness. Solicitation for citation, buy request, month to month fabricating calendars and afterward conveyance of the last item from provider to shopper through distribution centers, sellers and retailers characterize the significance of data stream and item stream separately. In this report, an electronic contraptions producing association named Flextronics Internati onal Ltd. is thought about, where the key-streams and procedure arranging will be represented alongside the guaging methods that are utilized for building up the current business approaches for a high gracefully of their produced products. Presentation Christopher (2016) delineates that flexibly chain the board is a procedure of moving assembling products from provider to maker and afterward producer to the distributer lastly to the retailer to shopper. This chain the board framework additionally underlines on data in regards to materials, data and accounts. In this task, a Singapore based worldwide gracefully chain arrangements organization is chosen Flextronics International Ltd. (Flextronics or Flex) that assembling bundled electronic items, construct ships and keen vehicles and offers a scope of structure and designing administrations (Flex Product and Supply Chain Solutions and Manufacturing Services | Flex, 2016). Stadtler (2015) show that flexibly chain administrations are significant as it improves the main concern of the association, smoothing out everyday item streams and lifts the client administrations. The concerned association increases a benefit of $1.6 billion in the year 2015, which is 4.1% high, contrasted with th e year 2014 (Flex Product and Supply Chain Solutions and Manufacturing Services | Flex, 2016). In this report, the key streams in the flexibly chain the executives and its adequacy alongside the data stream, income, and return stream will likewise be portrayed. Notwithstanding that, the arranging and material prerequisite for the arranging procedure will be represented under the procedure of the assembling procedure and in conclusion the flexibly chain estimating will be contemplated. Conversation 5Key progressions of the Supply Chain Management Item stream is where an item made from the scratch and conveyed as a last item to the customers. Monczka et al. (2015) show made merchandise are right off the bat created then provided to the providers from where the items are conveyed to processing plants then to the stockroom and outlets available to be purchased of the items. Flextronics has a complex worldwide system of 14,000 providers and a powerful supporting group in an industrial facility, who structures, fabricates and transports items to the ideal goals (Flex Product and Supply Chain Solutions and Manufacturing Services | Flex, 2016). In addition, Flextronics created a huge number of items consistently and conveyed their total item to their significant customers like Apple Inc., Microsoft Inc. what's more, Ford MotorCo. through the installer to nearby wholesaler to zone merchant to prime wholesaler to the provider to sub-provider and afterward to the seller (Flex Product and Supply Chain Solutions and Manufacturing Service s | Flex, 2016). Data Flow As per Prajogo and Olhager (2012), data stream looks like a system where an association shares their assembling data and the office they are giving to their customers just as the provider. They give information to their clients about their advancement. They have focuses of greatness, Lab IX and sellers for creating inventive progressions to our center advancements. Ross (2013) makes reference to that the data stream can likewise be portrayed through their data framework where store at one nation can contact with home office through new ongoing programming. They uses this innovation for educating their central command with respect to the unfriendly circumstance like political agitation, outrageous climate and cataclysmic events and the powerlessness of conveying their final results to the stores of those areas. Income The progression of assets from the end-customers to the producer and afterward from makers to the provider is known as Cash Flow (Wuttke et al., 2013). In Flextronics International Ltd., income stays a trademark and this can be seen through their acknowledgment as an association that delivered positive income for the fifteenth back to back year in monetary 2016 (Flex Product and Supply Chain Solutions and Manufacturing Services | Flex, 2016). The concerned association upgrades their income through compelling stock administration and coordinated effort of the flexibly chain the board with partners. Alluring hardware items and shrewd eco-friendly vehicles with creative thoughts like easy to use, eco-accommodating and vitality proficient gadgets inspire their clients to purchase their items that expansion their income inside the business (Zhu et al., 2012). Return Flow Dyckhoff et al. (2013) delineate that in flexibly chain the executives, the procedure of the reusing of items is known as bring stream back. This not just lessens costs for the following succession of assembling and aides in expanding their incomes yet it likewise helps the shopper unwaveringness. Switch stream in Flextronics International Ltd. encourages them to repurchase their 335 million offers from $2.5 billion that bring about 33% decrease of their offers extraordinary (Flex Product and Supply Chain Solutions and Manufacturing Services | Flex, 2016). The association actualizes the green flexibly chain the executives ideas and rehearses and underlines significantly on the destroying of vehicles for supporting the arrival stream of their gracefully chain the board. Suggestion for future The overseeing specialists of the considered association should concentrate more on the data and item stream. They should expand straightforwardness with their customers and improve their dispersion organize by presentation continuous stock administration. Gracefully chain the board can likewise be improved by teaming up ERP programming and cloud innovation with the current framework where they can screen powerful measurements accessible through their ERP frameworks. Another ERP advantage of this framework is that it supports both without a moment to spare assembling and JIT Inventory Management. It expands the stock turnaround time and diminishes stock expenses. The Make Process The viability of an assembling association can be assessed through their capability of the whole procedure to flexibly items and administrations to satisfy the interest of their clients (Fredendall Hill, 2016). Control process connotes the overhaul of the procedure and collecting all the necessary assets together. Also, Monczka et al. (2015) underway arranging, the capacity of the association for achieving the whole errand by fulfilling their clients request in an ideal manner is accentuated more. Adequacy of arranging process Kerzner (2013) portrays that the arranging of material required for the arranging procedure of the creation involves fabricating arranging, plant and coordinations arranging, building method to choose the most proficient technique, get together assembling and part producing alongside the assembling quality approval. Flextronics International Ltd. not just offer their structures and plan for building ships and bundled electronic devices to unique hardware makers yet they likewise give a scope of structure and designing administrations for crude materials like metals, plastic infusion forming, machining, mechanicals and accuracy plastics (Flex Product and Supply Chain Solutions and Manufacturing Services | Flex, 2016). Also, Ross (2015) represent that the concerned association shows a drive to build up every division under their association with the goal that they can investigate everything from the scratch and decide the trouble of any antagonistic circumstance. Christopher and Ryals (2014) show that they additionally talk with proficient and computerized specialists for picking up information in the current application so they can execute those applications in their electronic gadgets and shrewd gadgets to draw in more clients. In this system, they need to contribute a bit of their benefit income in innovative work divisions where they anticipated creation their business procedure progressively solid and conveyed those items to the goal a reas (Coyle et al., 2016).Improvements in flexibly chain the board with certain speculations and idea Brandenburg et al. (2014) depicts that change procedure model looks like that the association produce the crude materials like seats, directing wheels, grip cushions for vehicles and plastic, glass, epoxy, copper, tin, silicon, chrome and manufactured elastic for phones. They have a designer to propose them how to gather the last item with the goal that the effectiveness of the item can be upgraded. The change procedure involves assembling and administration tasks to change the contribution to yield. Additionally, Christopher and Ryals (2014) makes reference to that the concerned association ought to significantly focus on three-V procedures - Visibility, fluctuation and speed. In the event that an association focuses on an interest stream producing, it is significant for that association to concentrate on high stock levels. They s

Job Rotation: Advantages and Disadvantages

1. Assists Managers With investigating the Hidden Talent: Job Rotation is intended to open workers to a more extensive scope of activities so as to help supervisors in investigating their concealed ability. All the while, they are traveled through an assortment of assignments with the goal that they can pick up mindfulness about the real working style of the association and comprehend the issues that harvest up at each stage. Through this procedure, chiefs recognize what a specific worker is acceptable at and appropriately the person in question is allocated a particular undertaking. 2. Assists Individuals With investigating Their Interests: Sometimes, representatives don't know about what might want to do until they have their hands on some particular activity. In the event that their activity is pivoted or they are presented to various tasks, they can distinguish what they are acceptable at and what they appreciate doing. They get an opportunity to investigate their inclinations an d concealed potential. 3. Distinguishes Knowledge, Skills and Attitudes: Job Rotation helps supervisors just as people recognize their KSA (Knowledge, Skills and Attitudes). It very well may be utilized in figuring out who needs to improve or update his or aptitudes so as to perform better. This aides in investigating preparing and improvement needs of workers with the goal that they can deliver more yield. 4. Spurs Employees to Deal with New Challenges: When workers are presented to various occupations or doled out new assignments, they attempt to put forth a strong effort while viably managing the difficulties coming their direction. It urges them to perform better at each stage and demonstrate that they are no short of what others. This offers ascend to a solid rivalry inside the association where everybody needs to perform superior to other people. . Builds Satisfaction and Decreases Attrition Rate: Exposing representatives to various assignments and capacities increment their fulfillment level. Occupation variety decreases the weariness of doing same undertaking regular. Additionally, it diminishes wearing down pace of the association. Representatives build up a feeling of belongingness towards the association and stick to it till long. 6. Adjusts Competencies to R equirements: Alignment of capabilities with necessities implies coordinating the assets when and where they are required. It evaluates the workers and spots them at a spot where their aptitudes, capabilities and bore are utilized to the most elevated conceivable degree. Advantages(http://smallbusiness. chron. com/points of interest hindrances worker r otation-18994. html) 1. Profundity In its â€Å"Job Rotation Makes You a More Valuable Employee† article, transitory staffing industry author Kelly Services brings up that activity revolution gives the business more prominent profundity at positions over the organization. By moving representatives around, the organization grows more laborers with aptitudes in every zone. On the off chance that a worker requires a time away, takes some time off or needs a vacation day, it's acceptable to have a few competent substitutions to step in and take on the work. 2. Worker Development With work turn set up, representatives can move around and abstain from falling into a trench in one position. After some time, representatives grow more aptitudes in a more extensive exhibit of positions. This gives work solidness and prepares them for better chances to acquire advancements. These favorable circumstances, and better in general turn of events, makes representatives increasingly important to their managers. 3. Worker Resistance. Occupation pivot is now and again met with opposition from workers in specific circumstances. Experienced workers who are agreeable in their positions are frequently hesitant to pivot into different spots. Dan MacLeod and Eric Kennedy additionally noted in their distribution, â€Å"Job Rotation System Report to XYZ Co. ,† that representatives who use gear and materials in their every day work make some hard memories surrendering their materials to others pivoting in. 4. Preparing work revolution technique accompanies costs. At the point when you move representatives into various positions, you should put time and cash into preparing the laborers in each one of those positions. This not just incorporates costs for the workers who are turning, yet in addition the hour of the directors and other people who must train the representatives in every zone. A related concern is that a few workers aren't acceptable fits in specific situations inside the organization, paying little mind to the preparation program's adequacy. Burdens Frequent interference Job pivot brings about incessant interference of work. An individual who is making a specific showing and get it agreeable out of nowhere winds up moved to another activity or office. This interferes with the work in both the divisions Reduces consistency in quality. Nature of work done by a prepared specialist is not quite the same as that of another laborer . at the point when another laborer I moved or pivoted in the division, he sets aside effort to get familiar with the new position, commits errors all the while and influences the nature of the activity. Misconception with the endorser Sometimes work pivot may prompt misconception with individuals from the association. The association may feel that representatives are being irritated and more work is being taken from them. In all actuality this isn't the situation. Experienced laborers not having any desire to learn new sorts of work.

Lord Of The Flies Essays (784 words) - Literature, Fiction

Ruler of the Flies Annonymous The Adventures of Huckleberry Finn by Mark Twain is, not and ought not, be viewed as a youngster's story. A story like this may degenerate a small kid's psyche. It manages grown-up topics and ideas that are for the most part not reasonable for little youngsters. Als o, whenever utilized as a kid's story it might confound them or give them an inappropriate thought regarding subjection and the wording of the time. As a matter of first importance, The Adventures of Huckleberry Finn is very improper for youngsters since it might place poorly conceived notions into a youthful susceptible brain. At the youthful period of around twelve, Huck is meandering around the forested areas without anyone else and later on is flo ating erratically down the Mississippi River with a lot of crooks. Huck is living what may appear to the kids to be an extremely energizing and exciting life. Most guardians could never direct their youngsters the incorrect path throughout everyday life, don't need to educate childr en concerning a child around their age or minimal more established than they are that is destitute and essentially cheating and taking to endure. This novel clarifies top to bottom about different tricks, for example, the Wilks siblings trick, and the training schools like the moving sch ool or yellow cution. Notwithstanding the imperial quintessence plays which instruct youngsters that you should simply take the cash and run like the King and the Duke did. Subsequent to perusing this novel most of youngsters won't go out furthermore, attempt to trick their n eighbors. Nonetheless, it might appear to be an engaging way of life for them. It might likewise give them the feeling that being a con man professionally, or being destitute and meandering is a great and magnificent lighthearted way of life, and on the grounds that your Mommy or Daddy tells it to you, it must not be an inappropriate activity. Notwithstanding giving an inappropriate thought regarding life, it is a severe furthermore, obscene book that youngsters ought not be presented to. There are a couple of passings like when Colonel Sherburn executes an innocuous town alcoholic named Boggs. Prior on Huck is remaining with a the Grangerford family that is in a quarrel with the Shepherdson family. Buck, the most youthful youngster, is about Huck's age. Buck talks about killing the entirety of the Shepherdsons for an explanation he doesn't know about. In the long run Buck is slaughtered by a She pherdson directly before Huck's eyes. The King and the Duke are publicly shamed later on and Huck doesn't generally reconsider about it. Huck additionally experiences a disaster area on the waterway with two lawbreakers on it that are going to leave a third one on there to pass on. Not to overlook the drunkard and oppressive dad that is executed in a prostitute house. Which is simply one more case of how revolting this story is. Moreover, not exclusively is the plot grown-up, the language is too unacceptable for kids. The Adventures of Huckleberry Finn happens in the pre-common war south. As of now servitude is exceptionally normal and is overlooked by society. Dark individuals were tho ugh of as property and treated amazingly ineffectively and brutally. At the point when Huck makes up the story on why he, Tom, was late getting to Aunt Sally's home he clarifies that a chamber head had exploded. At the point when Aunt Sally inquired as to whether anybody was harmed Tom says that no one was harmed, only two or three niggers were slaughtered. Auntie Sally was alleviated and said great, on the grounds that occasionally individuals get injured. This is a case of how dark individuals were dealt with. Not as genuine individuals yet as property or baggage. Huck would have gott en a comparable response on the off chance that he disclosed to her that somebody had their bag broken. The niggers were left to live in shacks close to the Phelp's home. Treating dark individuals that way isn't a setting a genuine model for the present youth. We've every single committed error and the United States made an immense one with subjugation, perusing to your children about niggers being slaughtered and treating niggers as hirelings isn't helping us show the present youngsters that servitude and prejudice are an awful thing. Another th ing that is unsatisfactory for kids is the unnecessary utilization of the word nigger. This was a book composed quite a while prior and nigger may have been a typical term to utilize. Be that as it may, we shouldn't show youngsters in the present society to call dark individuals niggers. All in all, Huck Finn is certifiably not a youngster's book and

Operations Management in Hawkesbury Cabinets

Question: Examine about the Operations Management in Hawkesbury Cabinets. Answer: Presentation: Activity the executives is especially fundamental for building up a specialized comprehension of tasks of any undertaking (Battistoni, et al., 2013). The creation framework consolidates assets which stream in a characterized framework and change them in a controlled way to contribute an incentive according to the approaches set by the executives. The creation framework utilizes data sources, for example, men, machines, materials, capital, and data and transforms them into yields as items and services(Malhotra, et al., 2014). This article will talk about the present creation frameworks and procedure utilized by Hawkesbury Cabinets. Likewise, the impacts of the developers kitchen on the tasks of Hawkesbury Cabinet will be investigated. The paper will likewise recognize the impact of the transition to delivering developers kitchen will have on the money related structure of the company.The article will likewise investigate the creation arrangement of Hawkeshbury which is going smooth ho wever expanding cost damaging the overall revenue. Because of absence of legitimate stock framework, stock is accumulated in the distribution center so the organization needs to introduce a decent stock framework. The Current Production Systems and Processes Used by Hawkesbury Hawkesbury Cabinets runs a solitary assembling office in Mulgrave, where both norm and custom kitchen cupboards are fabricated (Vickery, et al., 2015). Top notch broadly useful machines are utilized for bureau making hardware to offer the necessary adaptability for delivering a tremendous assortment of specially crafted cupboards. Hawkesbury Cabinets make gatherings or discrete parts in a consistent procedure and along these lines utilizes large scale manufacturing framework (Hitt, et al., 2016). As the organization requires the huge volume of creation so large scale manufacturing framework is defended for the organization. Different kinds of gear are assembled in the design of the factory(Atasu Subramanian, 2012). Saws and cutting tables are set in one segment while switches and shapers are set in another segment. A few get together territories are found deliberately in the whole processing plant. Painting and completing are done in an ecologically controlled area (Hitt, et al., 201 6). The nature of completed items is kept up in high regard and shows the nature of materials utilized and the craftsmanship of the every cabinetmaker. The creation procedure guarantees the shorter time of the pattern of creation. Hawkesbury bureau utilizes large scale manufacturing framework to ease creation arranging and control process (Battistoni, et al., 2013). The creation framework utilized in the organization requires less talented administrators and low procedure stock subsequently producing cost per unit is lesser. The Effect of the New Builders Kitchen Line on Hawkesbury Cabinets Operations With the presentation of developers' line of kitchen, work is done in ordinary booking. In any case, custom kitchens were offered need to developers' line of the kitchen as they represented higher overall revenues and deal (Adams, et al., 2016). As the creation is done on customary planning, the booked loads of standard bureau parts are lying around the plant in a few phases of finish (Frow, et al., 2015). Because of the huge volume of work in process, the industrial facility has transformed up into clogged dissimilar to roomy assembling space of customs kitchens. The development of the organization is seeing a positive line with manufacturers' line of the kitchen (Vickery, et al., 2015). The expanded volume of creation leads bigger deals in custom kitchen portion while developers line is likewise developing quickly. The organization is working single assembling framework. With the huge volume of creation because of developers kitchen, the organization has done significant changes in line format and item structure (Malhotra, et al., 2014). Creation offices have been improved to suit more contributions for preparing. Work during the time spent the organization has expanded in complex and activity has gotten delayed because of high process duration. The Effect the Move to Producing Builders Kitchens Might have on the Companys Financial Structure The creation of manufacturer's kitchen has improved the creation procedure with the large scale manufacturing framework. High ventures were done underway offices. The danger of the breakdown of one of the hardware expanded and as it might stop the whole creation line (Crowley-Henry, et al., 2016). Programmed material dealing with and impeccably adjusted creation line required the organization to keep the framework update. The work in progress of the organization has expanded and the net revenue isn't true to form. The cost associated with delivering manufacturers' line of the kitchen is expanding (Frow, et al., 2015). Increasingly more measure of work-in-capital is lying in crude material stock, work in process and completed merchandise. According to Mohar, et al., the high volume of creation has likewise expanded lead times for both custom and standard developers line orders. Accordingly, guaranteed conveyance time is increasing(Mohar, et al., 2016). The organization can set up a st ock administration framework with the goal that season of keeping the stock and amount of stock can be overseen. The organization can utilize ABC stock, where stock of need things are kept in enormous amount and low need items are kept in an unexpected way. The current activity arrangement of the organization is taking assembling ability as far as possible, and the current design isn't leaving any space for extension of the business (Crowley-Henry, et al., 2016). The present activity of the organization is hugy affecting the budgetary structure. Resources are expanding with the ascent in work-in-capital. High lead time for creation and ensuing late conveyance is expanded account holder turnover proportion (Adams, et al., 2016). Working proportion is expanding with high working costs which are not good for the organization. The high working proportion will prompt less productivity proportion and long haul benefit of the company(Vickery, et al., 2015). The money related structure how much value and obligation the organization needs to back its tasks. The presentation of manufacturers' line of the kitchen has expanded the obligation of the organization as increasingly more cash required to finance the tasks (Frow, et al., 2015). High oblig ation isn't suggested for any organization as it will lose the enthusiasm of speculators in the organization. As large organizations attempt to keep up their obligation proportion in such a way, that obligation stays twofold of value. Agreeing toAtasu Subramanian, the high obligation proportion is awful for budgetary structure of the organization as it mirrors that organization has less assets to pay to back its tasks and when the benefits are less the fixed intrigue are difficult to pay(Atasu Subramanian, 2012). End The exposition depicts the creation frameworks of Hawkesbury Cabinets. The organization has begun planning and assembling of custom kitchen cupboards. With the development sought after for items and the organization has begun standard manufacturers' line of the kitchen. The organization is fabricating a constrained scope of kitchen cupboards in little bunches. Clump size of the organization likewise expanded from the single kitchen up to five kitchens of same particulars. Under a solitary assembling framework, the organization is producing both custom and standard developers' kitchen. The organization is booking the creation to adapt to higher deals of developers' line of kitchens. Booking loads of standard cupboards are devouring space in different areas of the plant. To oblige the heaped stock, more stockrooms were leased and expanding the operational expense of the organization. The expense of creation of the organization has expanded. Despite the fact that the organization is bec oming yet benefit is not exactly the desires. References Adams, R. J., Smart, P. Spat, A. S., 2016. Shades of Gray: Guidelines for Working with the Gray Literature in Systematic Reviews for Management and Organizational Studies. Global Journal of Management Reviews, 45(6), pp. 52-63. Atasu, A. Subramanian, R., 2012. Expanded Producer Responsibility for E-Waste: Individual or Collective Producer Responsibility?. Diary of Production and Operations Management, 21(6), p. 10421059. Battistoni, E., Bonacelli, A., Colladon, A. F. Schiraldi, M. M., 2013. An Analysis of the Effect of Operations Management Practices on Performance. Worldwide Journal of Engineering Business Management, 5(44), pp. 1-11. Crowley-Henry, M., O' Connor, E. Ariss, A. A., 2016. Depiction of Skilled Migrants' Careers in Business and Management Studies: A Review of the Literature and Future Research Agenda. European Management Review, 24(6), pp. 452-463. Frow, P., Nenonen, S., Payne, A. Storbacka, K., 2015. Overseeing Co-creation Design: A Strategic Approach to Innovation. English Journal of Management, 26(3), pp. 463-483. Hitt, M. A., Carnes, C. M. Xu, K., 2016. A present perspective on asset based hypothesis in tasks the executives: A reaction to Bromiley and Rau. Diary of Operations Management, 41(16), pp. 107-109. Malhotra, M., Singhal, C., Shang, G. Ployhart, R. E., 2014. A basic assessment of elective strategies and ideal models for directing intervention investigation in activities the executives look into. Diary of Operations Management,, 32(4), pp. 127-137. Mohar, A. H. An., Abdullah, F. Ho, V. B., 2016. Advancement and Validations of a Holistic Service Operations Management Instrument. Procedia - Social and Behavioral Sciences, 224(15), pp. 429-436. Vickery, S. K., Koufteros, X., Drge, C. Calantone, R., 2015. Item Modularity, Process Modularity, and New Product Introduction Performance: Does Complexity Matter?. Diary of Production and Operations Management, 25(4), pp. 751-770.

Experiencing Anxiety as a Secondary Emotion

Experiencing Anxiety as a Secondary Emotion GAD Coping Print How Anxiety Can Be a Secondary Emotion By William Meek Updated on October 19, 2019 Generalized Anxiety Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children aldomurillo / Getty Images Anxiety is a common secondary emotion. A secondary emotion is one that is experienced in place of another emotion that is difficult for the person to feel or express. For men, anger is often a cover for jealousy, hurt, disappointment, embarrassment, and sadness. For women, anxiety tends to often function in the same way. Theoretically, this way of defending ourselves protects us from having to deal with the more complicated and difficult feelings. Therefore, we can easily make a mistake thinking that a situation or occurrence has made us anxious or angry when in fact the true emotion is something different. For people with generalized anxiety disorder (GAD), this can become very complicated. Most of life is experienced as anxiety, and it is a relatively expected and familiar feeling. Generalized Anxiety Disorder People with chronic anxiety and worry that is uncontrollable and cause significant life problems often get diagnosed with GAD. People with GAD tend to have some sort of disposition to experience the world in a way that is anxiety-provoking, and most of their life experience  is seen through this lens. GAD symptoms can vary. They may include: Persistent worrying or obsession about small or large concerns that are out of proportion to the impact of the eventInability to set aside or let go of a worryInability to relax, restlessness, and feeling keyed up or on edgeDifficulty concentrating, or the feeling that your mind goes blankWorrying about excessively worryingDistress about making decisions for fear of making the wrong decisionCarrying every option in a situation all the way out to its possible negative conclusionDifficulty handling uncertainty or indecisiveness Physical signs and symptoms of GAD can include: FatigueIrritabilityMuscle tension or muscle achesTrembling, feeling twitchyBeing easily startledTrouble sleepingSweatingNausea, diarrhea or irritable bowel syndromeHeadaches Understanding Other Emotions In trying to understand what feelings (primary emotions) could be underneath your anxiety, the first thing to do is actually ask yourself that question. If you allow yourself to be open to the possibility that you are hurt, disappointed  or grieving, rather than anxious, you are taking great leaps forward in understanding yourself, having greater emotional intelligence and having the ability to make efforts to improve your situation based on other underlying feelings. If you are left with some sort of fear, then your anxiety is likely in the right place. Give this a try and see if it can reduce your worry, and help you make life changes that will actually alleviate the true negative feelings you have, rather than miss your experience and cause continued worry for “no reason,” as many people with GAD tend to do. The 7 Best Online Anxiety Support Groups

MBA Admissions Archives - Accepted Admissions Blog

Applying to MBA programs in the fall? Then you’re probably planning to meet with MBA admissions committee members at various types of events – school visits, MBA fairs, school receptions, etc. – as part of that process. Adcom members are preparing for you as well. In their interactions with prospective applicants, they look to get ReadMore MBA Admissions Archives - Accepted Admissions Blog Applying to MBA programs in the fall? Then you’re probably planning to meet with MBA admissions committee members at various types of events – school visits, MBA fairs, school receptions, etc. – as part of that process. Adcom members are preparing for you as well. In their interactions with prospective applicants, they look to get ReadMore MBA Admissions Archives - Accepted Admissions Blog Applying to MBA programs in the fall? Then you’re probably planning to meet with MBA admissions committee members at various types of events – school visits, MBA fairs, school receptions, etc. – as part of that process. Adcom members are preparing for you as well. In their interactions with prospective applicants, they look to get ReadMore

Essay about Climate and Society of China - 936 Words

Climate and Society of China Monsoons, Flooding Droughts Believe it or not, there is a direct correlation between weather, climate and society. Since the first civilizations of the world, these three themes have affected one another. Weather has influenced civilizations in terms of the clothing and shelter which are necessary to protect oneself from the elements. On the other extreme, climate and weather have also acted as positive factors in the case of areas such as Cancun, Mexico. Continuous exceptional weather conditions have molded this area into a vacation Eden to which millions flock throughout the year to escape their own respective meteorologically disadvantaged (e.g. cold, snowy, rainy) regions. Through an intense†¦show more content†¦The most prominent examples of such seasonal winds occur in southern Asia and in Africa. The monsoons that plague China are caused by a variety of factors, mainly because of contrasting temperatures between the Pacific Ocean and the Chinese continent. This temperature disparity is exaggerated with the changing of seasons as land temperatures fluctuate more rapidly than those of water.21 H.H. Lamb argues in Climate, History and the Modern World that the latitude of Southeast Asia also plays a factor in the prevalence of monsoons affecting China.22 Like many cultures throughout the world, China relies upon agriculture for much of its subsistence. This crop reliance presents a tedious situation because of the massive issues accompanying a crop failure. Prior to the sophisticated irrigation techniques available today, agriculture was very reliant on consistent rainfall for its survival. In China, droughts occurred from time to time depending on the climate in the time between monsoon seasons, and these rainless periods devastated crop yields. On the other hand, the monsoon period and flooding sometimes brought too much rain, destroying crops as well. Accompanying these droughts, floods and crop failures were the resulting famines which left many impoverished. In the mid-twentieth century the Chinese were finally able to deal better with the droughts and famine by importing vast quantities of grain and otherShow MoreRelatedPrimary Document : China And China1146 Words   |  5 PagesWhat is the first thing that comes to your mind when you hear the name of the country China? Probably, like most people you think of The Great Wall or of the Monarchs. China is so much more than a 5,500-mile long wall of brick, and families ruling for hundreds and hundreds of years. China is bursting with 9.6 million square kilometers (Land Area.†) of delicate mountains, rivers and temperate climates. As well, China has a very storied, and treasured culture that has been enriched by many years of perseveranceRead MoreRenewable Energy And Climate Change1477 Words   |  6 PagesRenewable Energy and Climate Change Global warming and climate change is one of the most pressing issues in the contemporary society given its continued impacts on human life and the world’s ecosystem. The considerable effects of this issue have raised huge concerns among policymakers, governments, and the public. 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Frankenstein as an Inverse Creation Story - 1517 Words

Tamara Rosendall Mr. VanderKolk AP Literature 19 April 2013 Who is God: The Creator or the Created? Many find the popular TV show, Toddlers in Tiaras, to be entertaining. Some like the show for the drama while some like watching it to see all the little girls dressed up in frilly dresses and costumes. However, when analyzing the content of the show, one may see that the parents aren’t really the ones in charge—their prima donna daughter is. The reversed order of authority also plays a part in the gothic novel Frankenstein. Mary Shelley uses the characters of Victor Frankenstein and the monster to display a contradiction to the creation story in the Bible through her novel Frankenstein. Their relationship inverts the account of†¦show more content†¦(Shelley, p. 92) The monster reveals that he knows the duty that a creator has towards his creation, and that Frankenstein has not fulfilled any duty towards his creature. He continues to rebuke his creator and reminds the latter of their duties to one another. He proposes, â€Å"I am thy creature, and I will be even mild a docile to my natural lord and king, if thou wilt perform thy part, the which thou owest me†¦Remember, that I am thy creature; I ought to be thy Adam, but I am rather the fallen angel, whom thou drivest from joy for no misdeed,† (Shelley, p. 69). He offers a chance to fix their relationship, but he also reprimands Frankenstein for denying him at first. Again, the monster refers back to the book he found to compare to and argue that Victor has a duty to provide for him. He recalls the past few years of his life that he lived alone and criticizes, No Eve soothed my sorrows nor shared my thoughts; I was alone. I remembered Adam’s supplication to his Creator. But where was mine? He had abandoned me, and in the bitterness of my heart I cursed him†¦I am an unfortunate and deserted creature; I look around, and I have no relation or friend upon earth†¦I am an outcast in the world forever.† (Shelley, p. 94, 95) Frankenstein has also denied him the companionship that God gave to Adam in the garden. At the end ofShow MoreRelatedFrankenstein Influences1358 Words   |  6 PagesPersonal Life in the Story of Frankenstein The authors that are most successful in creating vivid emotions of fear, anguish and heartache are those that have experienced such emotions in their own lives. Mary Shelley in her gothic fiction novel Frankenstein presents her personal challenges through the literary work and characters. First, Mary’s own birth and the death of her mother are re-created in the fictional novel as the creation of the monster by Victor Frankenstein. Through the agonizingRead MoreEvil Embers Essay1953 Words   |  8 Pagesof all the research to be done on this particular poem. Described as odd by many of his colleagues and peers, Blake blended into the crowd of other romantic poets such as Mary Shelley and Percy Shelley (Merriman ). From the very beginnings of his creation, Blake claimed an essentially prophetic being, boasting his ability to â€Å"talk to God and have frequent conversations with his late brother Robert (Merriman ).† But besides his strange dementia infused state of bei ng, Blake was a brilliant man. HisRead MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 Pagesfigurative drawing even more so, being further from reality than photography is, since it cannot represent the literalness of graphic contours with the accuracy of a photographic image. It is easy to see how this concept of a continuous scale of inverse proportions would lead to countertruths. The truth is that there seems to be an optimal point, film, on either side of which the impression of reality produced by the fiction tends to decrease. On the one side, there is the theater, whose too real

Professional identity - Free Essay Example

Sample details Pages: 3 Words: 963 Downloads: 9 Date added: 2019/10/10 Did you like this example? Read the ABC News article titled: â€Å"‘Just a nurse’: Queensland woman writes open letter to woman at corner store† (Just a Nurse, 2016). 2. Consider the question: â€Å"Does Caitlin Brassington demonstrate a professional identity?† Provide your answer, including a thesis statement (theme) and supporting arguments. Don’t waste time! Our writers will create an original "Professional identity" essay for you Create order 3. Discuss the notion of professional identity and aspects of Caitlin’s self- description of her role as a registered nurse which demonstrate professionalism or professional attributes within this role. Within this discussion utilise examples from Caitlin’s blog which support your response to the assignment question. It is expected that academic literature++ through the use of suitable journal articles will be used to support your argument. The term professional identity is a complex term to be perceived and can be broadly described as a concept that can explain how people perceive themselves within the context of their occupation and how they communicate this to the others around them. There are several elements that can shape up one’s personal identity; Shared Expertise (Larson,1977) , peer observation and work socialization (Ibarra, 1999), strength of the shared sense of commonality among the professionals , ones education( both school and university level), job titles etc. are the most notable ones. Though many of the professionals would have come a long way up the ladder or been there in the industry for quite a long time, many of them have not solidified their individual professional identity. This fact clearly calls out that branding yourself before someone else does is of key importance when it comes to building a professional identity, which, when collectively put together, change the overall perception of a particular profession. An increased sense of professional identity is said to have a profound impact on the level of satisfaction and effectiveness at work. It is common that people usually have a pre- conceived notion of a particular profession which usually has a heavy influence in their career choices. But of course, there are many, who overlook the common notion, build his or her sense of professional identity and follow their dream powered by their passion. Professional identity gets its true self not just by engaging in professional development, but also by taking up the ownership of our professionalism. In the article: â€Å"Just a nurse†, Caitlin Brassington demonstrates a professional identity that deems her nothing short of being a role model. Her attitude towards her profession is clearly visible through her letter and so are the various aspects described above that leads to what one calls a perfect sense of professional identity. What can be understood from the letter is that the practice of shared expertise, peer observation and work socialization is well in place in the environment where (Caitlin) is working in (refer: // I can educate patients, carers, junior nurses and junior doctors on disease states, prognoses and treatment plans; I have been a lecturer in a school of medicine, teaching medical students). This may also lead to the fact that there exists not just a shared sense of responsibility, but also a sense of shared commonality among the medical professionals. Their sense of duty first family next points out that a deep sense of professional identity has been rooted in them, even though unfortunately , as a society, we tend to have biased judgments for different titles within a given profession. This biased judgments, or simply put, professional branding done by others will stand no chance amongst the medical professional who seem to discard any such discouraging remarks hurled at them.   Among the factors that were discussed above, there is one key factor which helps people develop a sense of professional identity: the course of education. Right from the childhood, we, knowingly or unknowingly are guided to form an opinion about everything. Holistic education is of extreme importance in the development of the children who will learn to understand the value of the things and people around them and not just to empathize on certain scenarios. Holistic education, when given at the right time, can instill a deep sense of personal identity, which later on branches out to professional identity. All the statements in Caitlin’s blog ju st proves that she given her 100% to what she has identified as her vision â€Å" caring for people† and nothing can stop her from doing so. Despite the fact that she felt let down by the term â€Å"just a nurse†, she carries on with her work. Through her blog Caitlin wishes to enlighten people on how unjust it is to form an opinion without willing to know the amount of back breaking hours they have spent caring for the community. She wants to call out to all of us that we should all develop a sense of professional identity not just for the professions we are involved in, but for all the professions and that each profession makes a considerable impact on the society that we live in. simply getting carried away with the external looks for e.g. â€Å"an attire â€Å" and forming an opinion may not be the right way. Thus to summarize, Caitlin, through her blog, exhibits a high sense of professional identity along with all other elements that contribute to the same and also wishes all the readers to understand and share her thoughts. This blog sought out to be a huge lesson for all the readers on how important each occupation is and how important it is to respect one and all for all the work that they have put in. Her blog is also a shout out to all those nurses out there who are  Ã‚   working their days and nights off for the welfare of their community. It is indeed the need of the hour to help everyone instill the sense of professional identity let Caitlin’s letter be a pathbreaker for the same.

Essay on Product Differentiation - 635 Words

Fast food companies such as McDonald’s, Taco Bell, and KFC are all an example of monopolistic competition. Monopolistic competition is characterized by (1) a relatively large number of sellers, (2) differentiated products (promoted by advertising), and (3) easy entry and exit from industry (McConnell p.445). Fast food companies fit into monopolistic competition because consumers perceive that there are non-price differences among the competitors’ products, there are many producers and customers in a given market, and the producers have a degree of control over the price of the products (Wikipedia). Fast food companies have the ability to set there own price without losing customers because of product differentiation. For example,†¦show more content†¦Marketing also plays a key role in product differentiation. By marketing a product to make it seem different from a competitor is important in a company setting itself apart from competitors. For example, McDo nald’s has for years carefully cultivated its image as a place for kids to have fun (Ronald McDonald visits, play area, etc.). This is what sets McDonald’s apart from the competition. Although Burger King offers similar food, McDonald’s makes more money because they have done a better job marketing their product. If you were to eat a McDonald’s sandwich and then a Burger King sandwich, you may not notice much of a difference. But the food is marketed to make it seem that these sandwiches are much more different than they really are. The last characteristic of a monopolistic competition that the fast food industry exemplifies is easy entry and exit from the industry. Using the example above, other food vendors are allowed to open outlets in the shopping mall if they thought it would be profitable to do so. In addition, existing firms can and will close if they find they are not covering their cost in the long run. Monopolistic competition, then, dif fers from the other three market structures. It’s not the same as perfect competition: firms have some power to set prices. It’s not pure monopoly: firms face some competition. And it’s not the same as oligopoly: because there are many firms and freeShow MoreRelatedThe Concept Of Product Differentiation3621 Words   |  15 Pagesoffering customers the same products and services. Particularly, when it is likely that those products and services are in such high demand. For customers, this is a good value for them to have more options on selecting their most preferable and quality product. In consequence, this circumstance will encourage more competitive of trade in those products and services markets. Therefore, the most challenging work for emerging company is to consider how to make their own products preferred by most consumersRead MoreProduct Differentiation and Market Segmentation in Applesauce9018 Words   |  37 PagesProduct Differentiation and Market S egmentation in Applesauce: Using a Choice Experiment to Assess the Value of Organic, Local, and Nutrition Attributes Jennifer S. James, Bradley J. Rickard, William J. Rossman Recently, there has been much interest among horticultural producers concerning the marketing of organic and locally produced food. A consumer survey was administered that asked respondents to choose an applesauce product from a list of products differentiated by price, and by labels thatRead MoreNokia Product Differentiation1933 Words   |  8 PagesSubstitutes The power of substitutes is moderate and it actually depends on the impact of substitute products. Smart phones do wide variety of functions so any product that specialize In one of those individual functions can also be termed as a substitute. Buyer power Buyers bargaining power is high because of the following reasons: * More choice of products and very limited differentiation of those products * Elastic demand- demand is highly sensitive to economy * Less asymmetric information-buyersRead MoreHow Does Market Segmentation Differ From Target Marketing?905 Words   |  4 Pagesstrategy. This steps consist of dividing the market taking into account different criteria to do it. In other words, marketers have to consider characteristics and the different needs that customer might have. This step helps marketers to determine what products buyers might require. After doing this, once marketers have all the information they need about the different segments of the market, they decide what segment to enter by evaluating all of the segments they identified in the previous step; thisRead MoreSelecting Shop Location For A Seller876 Words   |  4 Pagesseller is crucial because consumers tend to buy the products that located near their home. Therefore, products are differentiated by the shop locations, which is known as spatial model of product differentiation. The buyer considers the ground price and transportation cost when choosing the products. Those considerations become differentiation factors of products from the buyers. To get deeper understanding about spatial model of differentiation, Hotelling illustrates that the buyers are evenly distributedRead MorePepsi Inc : An American Based Multinational Company Essay1445 Words   |  6 Pageson the market the company targets. It is important to note that an oligopoly market is defined by existence of a small number of firms which deal with products that are close substitutes that is products which have positive as well as high cross demand elasticity. In light of this, it is clear that coca cola and Pepsi sell homogenous products and this makes it possible for them to control the prices. The two companies mostly apply the principles of cutthroat competition to gain more customersRead MoreDesigning A Product, Brand, And Service Unique828 Words   |  4 PagesA differentiation strategy is the efforts to make a product, brand, or service unique as compared to all other competitors, hence providing a competitive advantage (Pearce Robinson, 2011, p. 219). There are several key skills and resources that managers should be cognizant of in order to build and base their positive differentiated strategy. The following essay will expand on these topics which include skills and resources, as well as, organization al requirements. To begin with, skills and resourcesRead MoreWhy Does Each of the Five Generic Competitive Strategies Require a Different Set of Product/Market/Distinctive Competency Choices?1364 Words   |  6 PagesSTRATEGIC MANAGEMENT 1 Question Why does each of the five generic competitive strategies require a different set of product/market/distinctive competency choices? Give examples of pairs of companies in Zimbabwe’s computer industry and food industry that pursue different competitive strategies. Answer The five generic competitive strategies have become some of the most used competitive strategies in contemporary corporate management. Michael E. Porter (1980) described competitive strategyRead MoreDifferentiation Strategy1145 Words   |  5 PagesThe next option is a broad differentiation strategy providing products or services that offer benefits different from those of competitors and that are widely valued by buyers. The aim is to achieve competitive advantage by offering better products or services at the same price or enhancing margins by pricing slightly higher. Differentiation may be achieved in a number of ways. The product may incorporate a more innovative design, may be produced using advanced materials or quality processesRead MoreFive Generic Competitive Strategies1506 Words   |  7 Pagescompany’s product or service offering from the offerings of rivals. 4. Recognize the attributes of a best-cost provider strategy and the way in which some firms use a hybrid strategy to go about building a competitive advantage and delivering superior value to customers. 5–2 Why Do Strategies Differ? Is the firm’s market target broad or narrow? Key factors that distinguish one strategy from another Is the competitive advantage pursued linked to low costs or product differentiation? 5–3 THE

Financial Accounting Final Answers Free Essays

ANSWERS 1 a) 1 b) 1 c) 1 d) 1 e) 1 f) This transaction has no effect on the balance sheet since this is only an order, no financial value. 1 g) 1 h) 1 i) 1 j) 2 a) a] b] c] d] e] f] g] h] j] k] l] 2 b) INCOME STATEMENT as of April, 30th Sales Revenue$10,000 COGS $(6,500) GROSS MARGIN $ 3500 Salary Expense $(1,000) Rent Expense $(2,000) Utilities Expense   $(200) Depreciation Expense   $(90) TOTAL EXPENSES $ (3290) Net Income: 3500 – 3290 = $ 210 BALANCE SHEET as of April, 30th Cash 3,870 Acc / Pay 5,000 A/R 10,000 (Raw Mat 11,800 + Finished Goods1,500) Inv 13,300 Total Current Assets $ 27,170 Total Current Liabilities $ 5,000 (Depreciation $90) PPE (Net) $ 5910 C/S $ 30,000 Prepaid Rent $ 2000 R/E $ 80 Total Non-Current Assets $ 7,910 SHE $ 30,080 A = $ 35,080 = L + E = 30,080 + 5,000 = $ 35,080 Age |Amount |Estimate to be Uncollectible |Required balance in Allowance| |1-30 Days |$600,000 |%% 0. 70% |$4,200 | |31-60 Days |$175,000 |% 1. We will write a custom essay sample on Financial Accounting Final Answers or any similar topic only for you Order Now 20% |$2,100 | |61-120 Days |$70,000 |% 11% |$7,700 | |More than 120 Days |$10,000 |% 65% |$6,500 | |Year-end balance of allowance for doubtful accounts  Ã‚  Ã‚  Ã‚   = $20,500 | a) The credit balance in the allowance for uncollectible accounts is $ 2,500 20,500 – 2,500 = 18,000 3 b) In case of skimming the adjusting journal entry, since it would show expense understated; balance sheet equation would be overstated comparing otherwise. The reason to that is removal of this amount would present the company as if it contains higher receivable accounts. 4 a i) Cost of Goods Available for Sale = AFS = InvB + Purchases = = (3,500Ãâ€"66) + (3400Ãâ€"64. 75)+(3,200Ãâ€"64. 30) = $ 656,910 COGS (LIFO) = (3,500Ãâ€"66) + (3400Ãâ€"64. 75)+(150Ãâ€"64. 30) = 231,000 + 220,150 + 9,645 COGS (LIFO) = $ 460,795 InvE = AFS – COGS = 656,910 – 460,795 = $ 196,115 = (3050Ãâ€"64. 30) a ii) Cost of Goods Available for Sale = AFS = $ 656,910 COGS (FIFO) = (3,200Ãâ€"64. 30) + (3,400Ãâ€"64. 75)+(450Ãâ€"66) = 205,760 + 220,150 + 29,700 COGS (FIFO) = $ 455,610 InvE = AFS – COGS = 656,910 – 455,610 = $ 201,300 = (3050Ãâ€"66) iii) Cost of Goods Available for Sale = AFS = $ 656,910 Total Units = 3,200 + 3,400 + 3,500 = 10,100 Total Sold Units = 3,600 + 3,450 = 7,050 COGS (FIFO) = (7,050Ãâ€"65. 0405) = COGS (FIFO) = $ 458,536 InvE = AFS – COGS = 656,910 – 458,536 = $ 198,374 = (3050Ãâ€"65. 0405) 4 b) They are to use LIFO calculation in order to minimize Taxes. The reason for that is in LIFO, which is last in first out method costs of goods are calculated starting from the latest purchases, eventually with higher unit costs. So since the expe nses will be shown higher taxes for this period shall be minimized. c) Thomas Engine Company is required to use FIFO method should they choose to report higher profits in March. As per FIFO cost for sold goods are calculated starting from the first received material (earlier inventory mostly as in this example) consequently with lower unit costs will take place in calculations for profits. 5) Original Cost = $ 177,600, Salvage Value= $ 9,600, Assumed Useful Life = 6 years Assumed Total Operating Hours = 30,000 hrs a i) Straight Line Method Average Depreciation Expense = (177,600 – 9,600) / 6 = 28,000 $/per year End of Year |Depreciation Expense ($) |Book Value ($) | |1 |28,000 |149,600 | |2 |28,000 |121,600 | |3 |28,000 |93,600 | ii) SYD Method |EoY |Depreciable Base ($) |Depr. Rate |Depr. Expense ($) |Accumulated Depr. $) |Book Value ($) | |1 |168,000 |6 / 21 |48,000 |48,000 |129,600 | |2 |168,000 |5 / 21 |40,000 |88,000 |89,600 | |3 |168,000 |4 / 21 |32,000 |120,000 |57,600 | a iii) Activity Method |End of Year |Hours Operated |Depr. Expense ($) |Book Value ($) | |1 |4,500 |25,200 |152,400 | |2 |5,000 |28,000 |124,000 | |3 |5,500 |30,800 |93,600 | b) c) As it is S/L Method the Average Depreciation Expense = (177,600 – 9,600)/6 = 28,000 $/per year Accumulated Depreciation Expense at the end of 3rd year is = 28,000 x 3 = $ 84,000 d) As per SYD Table above Book Value at the end of the 2nd year is $ 89,600. Sold Price = $ 73,000 Loss = 89,600 – 73,000 = $ 16,600 Accordingly; e) As per tables above Book Values at the S/L and Activity Methods are same ($ 93,600) and higher than SYD. The reason of this coencidence is at the end of 3rd year, which is exactly the half of assumed useful life, total operating is (4,500 + 5,000 + 5,500) 15,000 hrs, which is also exactly half of the assumed total operated hours. 6) |Second Year |Second Year w/ loan | |Total Current Assets ($) |36,000 |46,000 | |Total Assets ($) |66,000 |76,000 | |Total Current Liabilities ($) |4,600 |4,600 | |Total Long Term Liabilities ($) |—– |10,000 | |Total SHE ($) |61,400 |61,400 | a) Long Term Debt Ratio= LTD / Total Assets = 0 / 66,000 = 0 b) Debt – Equity Ratio = Total Debt / SHE = 4,600 / 61,400 = 0. 75 c) Current Ratio = Current Asset s / Current Liabilities = 36,000 / 4,600 = 7. 82 d) LTD / Total Assets = 10,000 / 76,000 = 0. 13 e) Total Debt / SHE = 14,600 / 61,400 = 0. 24 f) Current Ratio = 46,000 / 4,600 = 10 ———————– DR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 100,000 CR C/S†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 100,000 DR Equipment†¦Ã¢â‚¬ ¦. †¦. 225 CR Acc Payable†¦.. †¦ 225 DR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. 5,000 † Ã¢â‚¬   †  †  †  †  †  † Ã¢â‚¬  ? † Ã¢â‚¬   †  †  † Ã¢â‚¬   †  †  † Ã¢â‚¬   CR Acc Receivable†¦ 5,000 A = L + E A = L + E DR Prepaid Insu Exp †¦. 3,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3,000 A = L + E DR Acc Receivable †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5,000 CR Sales Rev†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5,000 A = L + E DR Prepaid Rent†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1,000 A = L + E DR Land†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 25,000 CR C/S†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 25,000 A = L + E DR Equipment†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7,500 CR Acc Payable†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6,800 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 700 A = L + E A = L + E DR Acc Payable†¦Ã¢â‚¬ ¦. †¦. 225 CR Check/Cash†¦.. †¦ 225 A = L + E Apr, 1st) DR Cash†¦.. †¦Ã¢â‚¬ ¦. †¦. $ 30,000 CR Common Stock. †¦ $ 30,000 Apr, 2nd ) DR PPE †¦Ã¢â‚¬ ¦. †¦. $ 6,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ $ 6,000 Adjusting Entry on Apr, 30th ) DR Depreciation Exp†¦Ã¢â‚¬ ¦. $ 90 CR Acc Depreciation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 90 Apr, 4th ) DR Inventory†¦.. †¦Ã¢â‚¬ ¦.. $ 10,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 10,000 Apr, 1st ) DR Prepaid Rent†¦.. †¦$ 4, 000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 4,000 Adjusting Entry on Apr, 30th ) DR Rent Expense†¦Ã¢â‚¬ ¦. $ 2,000 CR Prepaid Rent †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 2,000 Apr, 8th ) DR Work in Progress †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 8,000 CR Raw Material in Use†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 8,000 Apr, 10th ) DR Raw Material †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 5,000 CR Acc / Payable†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 5,000 Apr, 14th ) DR Inventory Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 4,000 DR Salary Expense†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 1,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦ $ 5,000 Apr, 15th ) DR Inventory Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 800 DR Salary Expense†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 200 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦ $ 1,000 Apr, 30th ) DR Accounts Receivable†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦.. 10,000 CR Sales Revenue†¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 10,000 Apr, 30th ) DR COGS†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 6,500 CR Inventory. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 6,500 Apr, 30th ) DR Dividend†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦.. $ 130 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 130 DR Bad Debt Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 18,000 CR Allowance for Doubt Acc†¦Ã¢â‚¬ ¦. †¦ $ 18,000 Average Unit Cost = =656,910/10,100 = $ 65. 0405 DR Depr Exp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 28,000 CR Acc Depr†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 28,000 A = L + E DR Depr Exp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 28,000 Acc Depr†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 28,000 Loss from Asset Disposal†¦Ã¢â‚¬ ¦. $ 16,600 CR Machinery†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 177,6 00 A = L + E R/EB + N/I = R/EE + Dividend 0 + 210 = R/EE + 130 R/EE = $ 80 How to cite Financial Accounting Final Answers, Essay examples

Financial Accounting Final Answers Free Essays

ANSWERS 1 a) 1 b) 1 c) 1 d) 1 e) 1 f) This transaction has no effect on the balance sheet since this is only an order, no financial value. 1 g) 1 h) 1 i) 1 j) 2 a) a] b] c] d] e] f] g] h] j] k] l] 2 b) INCOME STATEMENT as of April, 30th Sales Revenue$10,000 COGS $(6,500) GROSS MARGIN $ 3500 Salary Expense $(1,000) Rent Expense $(2,000) Utilities Expense   $(200) Depreciation Expense   $(90) TOTAL EXPENSES $ (3290) Net Income: 3500 – 3290 = $ 210 BALANCE SHEET as of April, 30th Cash 3,870 Acc / Pay 5,000 A/R 10,000 (Raw Mat 11,800 + Finished Goods1,500) Inv 13,300 Total Current Assets $ 27,170 Total Current Liabilities $ 5,000 (Depreciation $90) PPE (Net) $ 5910 C/S $ 30,000 Prepaid Rent $ 2000 R/E $ 80 Total Non-Current Assets $ 7,910 SHE $ 30,080 A = $ 35,080 = L + E = 30,080 + 5,000 = $ 35,080 Age |Amount |Estimate to be Uncollectible |Required balance in Allowance| |1-30 Days |$600,000 |%% 0. 70% |$4,200 | |31-60 Days |$175,000 |% 1. We will write a custom essay sample on Financial Accounting Final Answers or any similar topic only for you Order Now 20% |$2,100 | |61-120 Days |$70,000 |% 11% |$7,700 | |More than 120 Days |$10,000 |% 65% |$6,500 | |Year-end balance of allowance for doubtful accounts  Ã‚  Ã‚  Ã‚   = $20,500 | a) The credit balance in the allowance for uncollectible accounts is $ 2,500 20,500 – 2,500 = 18,000 3 b) In case of skimming the adjusting journal entry, since it would show expense understated; balance sheet equation would be overstated comparing otherwise. The reason to that is removal of this amount would present the company as if it contains higher receivable accounts. 4 a i) Cost of Goods Available for Sale = AFS = InvB + Purchases = = (3,500Ãâ€"66) + (3400Ãâ€"64. 75)+(3,200Ãâ€"64. 30) = $ 656,910 COGS (LIFO) = (3,500Ãâ€"66) + (3400Ãâ€"64. 75)+(150Ãâ€"64. 30) = 231,000 + 220,150 + 9,645 COGS (LIFO) = $ 460,795 InvE = AFS – COGS = 656,910 – 460,795 = $ 196,115 = (3050Ãâ€"64. 30) a ii) Cost of Goods Available for Sale = AFS = $ 656,910 COGS (FIFO) = (3,200Ãâ€"64. 30) + (3,400Ãâ€"64. 75)+(450Ãâ€"66) = 205,760 + 220,150 + 29,700 COGS (FIFO) = $ 455,610 InvE = AFS – COGS = 656,910 – 455,610 = $ 201,300 = (3050Ãâ€"66) iii) Cost of Goods Available for Sale = AFS = $ 656,910 Total Units = 3,200 + 3,400 + 3,500 = 10,100 Total Sold Units = 3,600 + 3,450 = 7,050 COGS (FIFO) = (7,050Ãâ€"65. 0405) = COGS (FIFO) = $ 458,536 InvE = AFS – COGS = 656,910 – 458,536 = $ 198,374 = (3050Ãâ€"65. 0405) 4 b) They are to use LIFO calculation in order to minimize Taxes. The reason for that is in LIFO, which is last in first out method costs of goods are calculated starting from the latest purchases, eventually with higher unit costs. So since the expe nses will be shown higher taxes for this period shall be minimized. c) Thomas Engine Company is required to use FIFO method should they choose to report higher profits in March. As per FIFO cost for sold goods are calculated starting from the first received material (earlier inventory mostly as in this example) consequently with lower unit costs will take place in calculations for profits. 5) Original Cost = $ 177,600, Salvage Value= $ 9,600, Assumed Useful Life = 6 years Assumed Total Operating Hours = 30,000 hrs a i) Straight Line Method Average Depreciation Expense = (177,600 – 9,600) / 6 = 28,000 $/per year End of Year |Depreciation Expense ($) |Book Value ($) | |1 |28,000 |149,600 | |2 |28,000 |121,600 | |3 |28,000 |93,600 | ii) SYD Method |EoY |Depreciable Base ($) |Depr. Rate |Depr. Expense ($) |Accumulated Depr. $) |Book Value ($) | |1 |168,000 |6 / 21 |48,000 |48,000 |129,600 | |2 |168,000 |5 / 21 |40,000 |88,000 |89,600 | |3 |168,000 |4 / 21 |32,000 |120,000 |57,600 | a iii) Activity Method |End of Year |Hours Operated |Depr. Expense ($) |Book Value ($) | |1 |4,500 |25,200 |152,400 | |2 |5,000 |28,000 |124,000 | |3 |5,500 |30,800 |93,600 | b) c) As it is S/L Method the Average Depreciation Expense = (177,600 – 9,600)/6 = 28,000 $/per year Accumulated Depreciation Expense at the end of 3rd year is = 28,000 x 3 = $ 84,000 d) As per SYD Table above Book Value at the end of the 2nd year is $ 89,600. Sold Price = $ 73,000 Loss = 89,600 – 73,000 = $ 16,600 Accordingly; e) As per tables above Book Values at the S/L and Activity Methods are same ($ 93,600) and higher than SYD. The reason of this coencidence is at the end of 3rd year, which is exactly the half of assumed useful life, total operating is (4,500 + 5,000 + 5,500) 15,000 hrs, which is also exactly half of the assumed total operated hours. 6) |Second Year |Second Year w/ loan | |Total Current Assets ($) |36,000 |46,000 | |Total Assets ($) |66,000 |76,000 | |Total Current Liabilities ($) |4,600 |4,600 | |Total Long Term Liabilities ($) |—– |10,000 | |Total SHE ($) |61,400 |61,400 | a) Long Term Debt Ratio= LTD / Total Assets = 0 / 66,000 = 0 b) Debt – Equity Ratio = Total Debt / SHE = 4,600 / 61,400 = 0. 75 c) Current Ratio = Current Asset s / Current Liabilities = 36,000 / 4,600 = 7. 82 d) LTD / Total Assets = 10,000 / 76,000 = 0. 13 e) Total Debt / SHE = 14,600 / 61,400 = 0. 24 f) Current Ratio = 46,000 / 4,600 = 10 ———————– DR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 100,000 CR C/S†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 100,000 DR Equipment†¦Ã¢â‚¬ ¦. †¦. 225 CR Acc Payable†¦.. †¦ 225 DR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. 5,000 † Ã¢â‚¬   †  †  †  †  †  † Ã¢â‚¬  ? † Ã¢â‚¬   †  †  † Ã¢â‚¬   †  †  † Ã¢â‚¬   CR Acc Receivable†¦ 5,000 A = L + E A = L + E DR Prepaid Insu Exp †¦. 3,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3,000 A = L + E DR Acc Receivable †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5,000 CR Sales Rev†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5,000 A = L + E DR Prepaid Rent†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1,000 A = L + E DR Land†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 25,000 CR C/S†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 25,000 A = L + E DR Equipment†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7,500 CR Acc Payable†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6,800 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 700 A = L + E A = L + E DR Acc Payable†¦Ã¢â‚¬ ¦. †¦. 225 CR Check/Cash†¦.. †¦ 225 A = L + E Apr, 1st) DR Cash†¦.. †¦Ã¢â‚¬ ¦. †¦. $ 30,000 CR Common Stock. †¦ $ 30,000 Apr, 2nd ) DR PPE †¦Ã¢â‚¬ ¦. †¦. $ 6,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ $ 6,000 Adjusting Entry on Apr, 30th ) DR Depreciation Exp†¦Ã¢â‚¬ ¦. $ 90 CR Acc Depreciation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 90 Apr, 4th ) DR Inventory†¦.. †¦Ã¢â‚¬ ¦.. $ 10,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 10,000 Apr, 1st ) DR Prepaid Rent†¦.. †¦$ 4, 000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 4,000 Adjusting Entry on Apr, 30th ) DR Rent Expense†¦Ã¢â‚¬ ¦. $ 2,000 CR Prepaid Rent †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 2,000 Apr, 8th ) DR Work in Progress †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 8,000 CR Raw Material in Use†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 8,000 Apr, 10th ) DR Raw Material †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 5,000 CR Acc / Payable†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 5,000 Apr, 14th ) DR Inventory Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 4,000 DR Salary Expense†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 1,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦ $ 5,000 Apr, 15th ) DR Inventory Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 800 DR Salary Expense†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 200 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦ $ 1,000 Apr, 30th ) DR Accounts Receivable†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦.. 10,000 CR Sales Revenue†¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 10,000 Apr, 30th ) DR COGS†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 6,500 CR Inventory. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 6,500 Apr, 30th ) DR Dividend†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦.. $ 130 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 130 DR Bad Debt Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 18,000 CR Allowance for Doubt Acc†¦Ã¢â‚¬ ¦. †¦ $ 18,000 Average Unit Cost = =656,910/10,100 = $ 65. 0405 DR Depr Exp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 28,000 CR Acc Depr†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 28,000 A = L + E DR Depr Exp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 28,000 Acc Depr†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 28,000 Loss from Asset Disposal†¦Ã¢â‚¬ ¦. $ 16,600 CR Machinery†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 177,6 00 A = L + E R/EB + N/I = R/EE + Dividend 0 + 210 = R/EE + 130 R/EE = $ 80 How to cite Financial Accounting Final Answers, Essay examples

Reading in the Dark Essay Example For Students

Reading in the Dark Essay Reading In the DarkIn his novel, Reading In the Dark, Seamus Deane tells the story of an Irish Catholic family in Northern Ireland between the late Forties and early Seventies. He traces the path taken by a growing boy searching for and finding the truth about his family during this very tumultuous time and having to come to terms with what he discovers. Deane uses this family to illustrate the issues surrounding history that are central to the deeper understanding of his novel. He shows how the British governments and the Catholic churchs differing agendas affect these peoples history and the consequences of not dealing with their history and past resulting in their subjugation and passivity. The theme of haunting plays a major role in the history of this family and the overall society of this people illustrating the problems of not confronting and not knowing the past. The hauntings also further illustrate how various forms of authority affect the way history is written and hidden. Deane begins the novel with the haunting of the familys home which starts to hint at the importance of history and the failure to deal with it. Theres something between us. A shadow. Dont move,' (Deane 3). This is the first reference to there being something dark and sinister to this family. The shadow here is the ghost that haunts the family, but in fact represents the true history of the family that has not been exorcised. By calling it a shadow, this brings up dark and ominous connotations about what has happened in their past. This shadow is also between the mother and son, a clear indication that the existence of it keeps them apart emotionally. The secret of their history builds walls between the members which will destroy the relationships among their family. No, nothing, nothing at allAll imaginationTheres nothing there, (Deane 4). The mother ignores the truth and fails to deal with it. She attempts to ignore it by burying the past inside her. The truth about their history be comes nothing more than a ghost in this family, festering inside those who know the truth, but dont tell it, which in the long run will destroy themselves and others around them. The house itself is haunted which is used by Deane to illustrate the strength and affect of how history and the failure to deal with it affects the surroundings around a person, in this case the family. We had a ghost, even in the middle of the afternoonThe house was all cobweb tremors. No matter where I walked, it yielded before me and settled behind me. (Deane 5)Deane reestablishes the secrets of the family by saying they had a ghost in the afternoon. This only helps to strengthen that this is not the typical ghost and haunting, which in the usual sense would take place at night. This is something more, the history of the family that will not go away unless it is brought out. This hidden history and truth is so strong that the house becomes a sort of ghost and haunts the family as well. The house, which further represents Northern Ireland, becomes the past and history that they refuse to deal with, whichconstantly surrounds them. He describes the house as cobweb tremors implying th at the secrets of their history are old, since the image of cobwebs creates the vision of something long and unattended to. It is this truth about their past that has been unattended to or rather not dealt with. The use of the word tremors describes that this secret still affects them, though it is very old. This reveals Deanes larger concern of how history and not dealing with it can affect everything no matter if it is alive or inanimate. These issues take on a life of their own, unpredictable and uncontrollable. In Eddie Deane begins with the stories of what may have happened to the narrators uncle, commenting on who writes history. I wanted him to make the story his own and cut in on their talk, (Deane 8). The story being referred to is that of what happened to the narrators Uncle Eddie in the distillery shoot out, something that

Prospects and Challenges Faced by Users of E-Banking in Malaysia

Question: Describe about the Prospects and Challenges of E-banking in Malaysia? Answer: Research Methodology A research methodology helps the researcher in collecting the facts, analysing those facts and then interpreting observed facts. (Daniel, 1999) This section of research methodology introduces a logical framework which needs to be followed in the process of leading this study. Our research methodology will be divided into three parts, i.e. research design, collecting population and sample data and analysis of collected data. (Balachandran Guru, 2000) Research Design The major objective of research design will be to plan for selecting the subjects, researching sites procedures for data collection so as to answer the research questions. A research design would be a conceptual framework within which research process would take place and would comprise the blueprint for data collection thereafter the analysis of data that would be collected. (Indian Word Stats, 2010) Based on the objectives of our study and the purposes to be served by the study and the kind of data involved, qualitative exploratory research design would be implemented. The purpose or the objective will be to provide clear understanding of internet banking, its impact importance, its usages with main concentration on benefits and disadvantages of using internet banking. Qualitative data would be collected from the customers of banks which are either using internet banking services or are not using internet banking services, also from bank employees. (Lichtenstein Williamson, 2006) In the first phase of the research qualitative research methodology will be used. Pilot testing of survey helps to attain the in-depth response from the target group. On the basis of this in the second phase exploratory research methodology will be used. The execution of the research would begin with the questionnaire. In this screening criterion will be used by us, so as to identify the target group for this research. The screening will take place on the basis of 3 questions: Do target audience have internet access? Do target audience know how to use internet. Do the target audience banks provide internet banking facility? (Rogers, 1995) The research would travel through the target groups perception about the manual banking also. In order to measure the impact of manual banking transactions it was important to take the opinion from the target group about manual banking. Thereafter, the study will be divided into 2 parts: the customers who dont use internet banking and customers who use internet banking. It is important to bifurcate in order to understand the perceptions of the customers completely. This bifurcation helped to correlate the information between both the users and non-users of internet banking. It will also guide us to evaluate the present level of satisfaction of the customers who are the users of internet banking. The assessment of different frameworks will end up with the landscape study of the areas, which are required to be improved by the banks. The studies done earlier have mentioned that ease of use, reliability, accessibility, personality, accuracy, efficiency security could influence the use o f internet banking. At the time of conducting the survey the major focus will be on all the possible demographics, i.e. sex, age, occupation status, financial status, etc. The purpose behind covering different demographics would be to minimize the survey errors, as the sample of population needs to be taken for the purpose of completing the study. Questionnaire would be prepared in accordance to Likerts five point scale in order to calculate the opinion on different parameters by different customers. (Chau Patrick, 1996) Population Sample Target Population The first indicator to have the targeted sample would be the customers of banks who have internet access, know how to use internet whose bank provides the internet banking facilities. The sample for conducting the survey includes customers from Britain (UK). The research would cover different customers from different banks from different locations of Britain. Britain is considered as mini U.K. While conducting this survey we would take suggestions from the employees of biggest banks of UK like Bank of Scotland, Barclays HSBC in order to get more in-depth knowledge about internet banking. The survey will also aim on covering all the demographic factors in the sample itself. (Mayer, Davis Schoorman, 1995) Sample Size The customers of the banks would be our sample for the research. In total 20 bank customers from different localities from different banks were surveyed. Out of 20 people approached, the replies we got were 10, which fitted in our target population criteria. The data analysis is based on those 10 bank customers. The respondent file that took the survey and completed it is given in the below table: (Ainin, Lim Wee, 2005) Respondent Profile for Non Internet Banking Users Internet Banking Users Basis/Factors Users of Internet Banking (Total=4) Non-Users of Internet Banking (Total= 6) Total i.e. 10 Post graduates Graduates Under Graduates 3 1 0 2 3 1 5 4 1 Male Female 3 1 4 2 7 3 Income level below 2 million/year Income level above 2 million/year 3 1 5 1 8 2 Age 20-30 Age 30-40 Age 40-50 2 1 1 3 2 1 5 3 2 Data Collection For collecting the data the primary and secondary sources would be used. Secondary sources like internet, banking websites, journals and reports would be used in order to complete the study. Also primary sources would be used such as closed and open ended questionnaires were prepared for the customers through survey monkey. The purpose of the questionnaires would be to find out information regarding the level of usage of internet baking, services offered, customers demographic, satisfaction level of customers, benefits of internet banking, and growth opportunities of internet banking, the disadvantages and challenges faced by the users of internet banking. The questionnaire method of research will help us to save time cost for the researchers as well as the respondents. (Greenland, 1995) Data Analysis The analysis has been made on 10 target responses which were received after conducting the survey. The respondents had different educational qualifications, were of different age groups. The aim of the study would be to find out the perception of the customers about internet banking. From the selected sample of 10 respondents, it is observed that 60% of the sample does not use internet banking facilities provided by banks. The rate at which banks invest in providing such kind of services is growing, mere 40% users reflects a big gap between the investments and its returns. From the results of the survey it is clear that role of education is not much important in improving the usage of internet banking services. This study reflected that there is a major difference between educated non users of internet banking and users of internet banking. Academic people were using more of internet banking facilities. Earlier researchers did not studied this factor while doing there research. This becomes vital in a country where the education level is not too high. Gender of customers also does not play an important role in using internet banking services. The study reflected that females are less internet banking users when compared to makes. Thereafter a small research is done on the usage of internet banking and the gender role. In the same way, the study revealed that people belonging to higher income groups are more users of internet banking. However, age and choices of internet banking are independent of each other. The customers from a younger age group are more users of internet banking when compare with older age group people. (Ndubisi Sinti, 2006) The above observations and findings showcase that customers which believe that manual banking is more convenient and are not using internet banking. This out dated and age hold perception has become so strong that even such efficient fast modes like internet banking or banking through mobiles has not been able to change it. The major reasons for this out dated perception are the manual banking offers more flexibility human interaction. There is no reason that motivates the customers to use internet banking facilities as the customers have a strong confidence that manual banking is convenient and easy to use. (Fishbein Ajzen, 1975) According to the data collected it showed that 50% of total respondents are happy with the manual banking services, so this would be the strongest criteria for the customers, which influences their mind not to go for internet banking services. Almost 10% of the customers were neutral, i.e. they may choose to use internet banking services if they are given motivation to do so. The reason behind high number of non-internet banking customers may be due to manual banking providing better service quality. The biggest reason behind any failure or acceptance of electronic commerce is service quality. (Basyir, 2000) In many earlier studies conducted also showed that biggest concern for not using internet banking services is security. Almost 60% of the customers do not prefer to use internet banking services due to high level of cybercrimes like hacking, phishing, etc. on the other hand the result showed 15% of the respondents have faced such problems in past, so they do not prefer to use online banking services. This could be the reason why 25% of customers do not prefer internet banking services as shown in table 3, 4, 5. (Khalil Pearson, 2007) The biggest factor that is stopping customers to use internet banking services is the security concern. This reflects the conceptual framework which states that security is an important factor for accepting any service. The biggest factor which motivates to opt for internet banking is trust. Users are convinced about internet usage. Thus the motivating factor behind internet banking usage is trust, if banks are able to build trust on the customers by providing proper security, customers will definitely opt for internet banking services. (Huam, 2008) References: Ainin, S., Lim, C. H., Wee, A. (2005). Prospects and challenges of E-banking in Malaysia. The Electronic Journal on Information Systems in Developing Countries, 22 (1), 1-11. Huam, et al. (2008). Predictors of intention to continue using internet banking services: An empirical study of current users. International Journal of Business and Information, 3(2), 233-244. Internet World Stats, Usage and Population Statistics. (2010). Internet usage is Asia. [Online] Available: https://www.internetworldstats.com/stats3.htm#asia (September, 28, 2010). Khalil, M.N., Pearson, J. M. (2007). The influence of trust on internet banking acceptance. Journal of Internet Banking and Commerce, 12 (2), 1-10. Lichtenstein, S., Williamson, K. (2006). Understanding consumer adoption of internet banking: An interpretive study in the Australian Banking Context. Journal of Electronic Commerce Research, 7(2), 50-66. Mayer, R.C., Davis, J.H., Schoorman, F.D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709-734. Ndubisi, N. O., Sinti, Q. (2006). Consumer attitude, systems characteristics and internet banking adoption in Malaysia. Management Research News, 29(1/2), 16-27. Rogers, E.M. (1995). Diffusion of innovations. New York: Free Press. Balachandran Guru B. K. (2000). E-Banking Developments in Malaysia: Prospects and Problems. Journal of International Banking Law, 15 (10): 250256. Basyir, A. (2000). A Model of Consumers' Acceptance of Internet Shopping. MBA thesis, School of Management, Universiti Sains Malaysia, Penang. Chau, Patrick Y. K. (1996). An Empirical Assessment of a Modified Technology Acceptance Model. Journal of Management Information Systems, 12 (2): 185204. Daniel, E. (1999). Provision of Electronic Banking in the UK and Republic of Ireland. International Journal of Bank Marketing, 17 (2): 7282. Fishbein, M. Ajzen, I. (1975). Belief, Attitude, Intentions and Bahavior: An Introduction to Theory and Research. Boston, Reading, MA: Addison-Wesley. Greenland, S. (1995). Network Management and The Branch Distributions Channels. International Journal of Bank Marketing, 13 (4): 1218.

A Difficult Decision Essay Essays

A Difficult Decision Essay Essays A Difficult Decision Essay Paper A Difficult Decision Essay Paper Essay Topic: The Poems Of Billy Collins In Richard Wilbur’s verse form â€Å"A Barred Owl† and the verse form â€Å"The History Teacher† by Billy Collins. both describe grownups attempt to protect kids from frights that are known and unknown to them. sugar-coating existent life events that could harm the children’s artlessness. An simple school instructor in â€Å"The History Teacher† tries to shelter his pupils from what he thinks would impact the children’s position on the universe while parents in â€Å"A Barred Owl† assure their â€Å"wakened child† that the â€Å"boom of an owl’s voice† are simple inquiries from a funny â€Å"forest bird† . Both authors convey that grown-ups who try to continue the artlessness of kids merely delay the inevitable. Richard Wilbur depicts a common state of affairs of a scared kid in the dark of the dark seeking counsel from ma and pa. The author distinguishes the temper and puting with lines such as. â€Å"The falsifying dark air. † or. â€Å"darkened room. † Wilbur uses these lines to assist the reader understand the temper of the verse form by utilizing certain enunciation to portray the fright that is present within this child’s sleeping room. The significance of each line is enhanced due to the writer authorship in an AABB rhyming form ; stressing the significance of each rime such as the lines. â€Å"The falsifying dark air holding brought the roar of an owl’s voice into her darkened room† or. â€Å"Words. which can do our panics courageously clear. can besides therefore cultivate a fear† and even. â€Å"Or dreaming of some little thing in a claw borne up to some dark subdivision and eaten altogether. By Richard Wilbur exposing a simple state of affairs of a frightened kid. he displays the actions parents take in order to ease and soothe a kid to non merely continue their artlessness but to besides take away any fright a kid has while covering with this type of state of affairs and many others. In the verse form. â€Å"A History Teacher† by Billy Collins. the author illustrates a insouciant schoolroom full of nescient kids being educated by their instructor. Little did these kids know that their history instructor is showing altered historical events in order to protect their artlessness. By utilizing the lines. â€Å"the Ice Age was truly merely the Chilly Age. † or. â€Å"the Stone Age became the Gravel Age. † Collins demonstrates the instructors attempt to screen the pupils from the outside universe. The writer speaks in 3rd individual to make an image in which the audience can to the full understand instead than reading from first individual. By the writer taking 3rd individual instead than first individual. the audience will non read from a position from a character within the narrative. hence having a dependable position and non â€Å"one side of the story† . Writer Billy Collins helps the reader further understand how the instructors attempt to shelter his pupils from the barbarous Darwinism of the universe did nil but harm their instruction. The lines. â€Å"The kids †¦ torture the weak and the smart. † and. â€Å"he gathered his notes †¦ inquiring if they would believe†¦Ã¢â‚¬  expose the world of the instructor being the nescient character other than the pupils by harming their instruction in order to protect them from the inevitable. With Richard Wilbur utilizing the lines â€Å"And send a little kid back to kip at night† to the lines â€Å"Borne up to some dark subdivision and eaten raw† in â€Å"A Barred Owl† the author allows the audience to understand the child’s contentment as she goes to kip as an guiltless kid. The audience besides understands that with the kid being sent to bed with a white prevarication. she remains nescient from the Darwinism of the universe. Although. in Billy Collins’ â€Å"The History Teacher† the pupils continue to move in Darwinism as they carry on to â€Å"torment the weak and the smart†¦ interrupting their spectacless. † and both the instructor and kids go place from larning and experiencing nil when the kid and parents in â€Å"A Barred Owl† go to kip with peace and apprehension that fright is no where to be found. The History Teacher† is told in 3rd individual point of position for the audience to gestate both sides of the consequence the instructor has caused by his pick of counsel. â€Å"A Barred Owl† is written in first individual point of position to expose the parents determination on comforting a scared kid ; both poems present both sides of the results the grownups cause. Richard Wilbur and Billy Collins expose adults’ effort to forestall kids from losing their artlessness although the authors besides display an illustration of grownups making anything possible. endeavoring to forbid what is destined. Parents should ease kids into the existent universe instead than be afraid of their kids come ining corruptness. â€Å"A Barred Owl† and â€Å"The History Teacher† opens adults’ eyes to where grownups recognize when and where a kid should come in the existent universe. Adults should steer kids through disturbing times and non change their position of the universe so much it can go destructive.