Abbott and Merck Essay Example | Topics and Well Written Essays - 1000 words

Abbott and Merck - Essay Example In the United States, there are a few administrative bodies that such organizations would need to manage. While their money related activities just as publicizing techniques are managed by different bodies, even their essential tasks of exploring and creating medication are intensely directed. The Department of Health and Human Services, Food and Drug Administration, National Institute of Health, Center for Disease Control and even the National Science Foundation can affect how pharmaceutical organizations work (DHHS, 2007). Simultaneously, a few associations have more administrative control than others. For instance, the FDA is one body which has the most authority over guidelines that can compel pharmaceutical organizations to work one way or the other. The FDA goes under the Department of Health and Human Services which gives the FDA wide rules to follow. The FDA is the genuine position which makes the guidelines that medication organizations need to follow. These guidelines sway considerably more than medication since food, dietary enhancements, beautifiers, restorative items for use in medicinal services just as clinical actualizes are controlled by the (FDA, 2007). For pharmaceutical organizations, the fundamental guidelines start from food and dietary enhancements that might be delivered by these organizations, for example, Vitamin C tablets or folic corrosive pills that may not require remedies by and large. In any case, much of the time these items might be treated as food in which case there is a solid marking necessity of the FDA which directs the makers concerning what data should be on the bundling of the item (FDA, 2007). For instance, as an industry guideline, the makers of dietary enhancements are permitted to make guarantees with respect to the advantages of their items yet they can't make a case that their enhancements can forestall or fix an illness. Simultaneously, supplements are not intensely controlled and activity against the makers of enhancements can

The first binary system Essays

The principal twofold framework Essays The primary parallel framework Essay The principal parallel framework Essay This paper will take a gander at the historical backdrop of PCs, starting from Stonehenge and going directly through to today. It will take a gander at what's in store for the universe of figuring and I will attempt to decide the beginning of this specific innovation. It will proceed to talk about the PCs of today and all the more critically what's in store for PCs. I will attempt to quickly out line the historical backdrop of the PC, introducing my discoveries sequentially. The constant movement of the PC has lead us to the propelled machines they are today and offer us a knowledge into the example of future turns of events. All through the article I will incorporate data from various assets, which I will use to clarify and break down my discoveries. I have followed the main discoveries of software engineering back to numerous years prior when man still abided in caverns. The strict and carnal customs of early man expected instruments to ascertain specific strict dates. From this Shamanistic customs man made a crude computing gadget, checking scores on sticks or stamps on dividers. This crude method advanced and enormous Stonehenge structures were raised, these can in any case be seen today in Salisbury England. The tremendous structures are today landmarks of keeps an eye on want to figure and process data. Over on the opposite side of the globe in china the math device was conceived. The math device helped the computation procedure and in this way should be viewed as a figuring gadget. The manner in which the math device works imparts similitudes to the word references meaning of a PC. This is the spot esteem thought and the recover and store strategy referenced in the word reference. After twelve centuries, a 18-year-old citizens child created a numerical wheel to assist his with fathering figure charge. The gadget was known as a Pacaline named after its maker. The issue with the Pascalator is that it must be fixed by Pascaline. This brought about activity misfortune and techno fear which despite everything happens today. The gadget was later improved can at present be discovered today in water meters and cutting edge odometers. The genuine start of the PC as we probably am aware them today is a consequence of the English mathematician Charles Babbage. He trusted there would one day be a computerized PC fueled by steam. It was never developed, however sketched out the components of the advanced broadly useful PC. Babbages PC was a genuine scientific motor, it had worked in charge and permitted guidelines to be spoken to in explicit request, rather then numerical request. An American creator set an errand to make a quicker PC utilizing the jacquard loom idea. The registering procedure utilized cards to store dates, this varied from past strategies, which utilized cards to train the PC. This framework empowered the PC to work quicker, store more data, and brought about less blunders. The maker Hollerith brought his machine, known as the punch card peruser, in to the business world. The organization later turned into the International Business Machine or IBM. The punch card framework become well known during the 60s and was utilized by business and the administration. Holleriths machine was constrained to certain arrangement and couldn't oblige progressively complex structures. The main parallel framework was created by a German in 1941. The double framework was a programmable PC configuration made out of zeros and ones. The twofold portrayal demonstrated significant in the plan of present day computers. The punch card machine turned out to be so entrenched and solid, that Howard Aiken teamed up with the specialists at IBM and refined the IBMs standard computerized PC to construct the Howard Mark 1. The Mark 1 stayed being used until 1959, even idea different machines had outperformed it in execution. It gave imperative estimations to the naval force in world war two. In the interim over in Great Britain a mathematician named Alan turning composed a paper called Computable numbers. Alan Turnings paper portrayed a speculative gadget that augured programmable PCs. The Turning machine was intended to perform legitimate tasks and could peruse, compose, or delete images that were composed on squares of an unending paper tape. The reason for turnings paper was not to concoct a PC but instead to portray issues that are coherently conceivable to comprehend. Turnings theoretical machine has attributes that take after cutting edge PCs. The speculative machines memory permits it to peruse, compose, and eradicate information, much the same as advanced RAM. Back in America the Havard Mark 1 was exceptionally fruitful opening entryways for additional improvements by Americans PC monsters. The second commitment to the figuring scene was the ENIAC or electrical Numerical integrator. ENIAC is commonly viewed as the principal fruitful fast advanced PC and was utilized from 1946 to 1955.

My mother tongue Essay Example | Topics and Well Written Essays - 500 words - 1

My primary language - Essay Example to discover that one’s local lingo shapes an establishment for understanding different dialects, however it is additionally troublesome convey when outside the social setting inside which it is ordinarily spoken. What’s more, I firmly accept that our societies, relatives, and companions impacted our first language most. My native language is Chinese. Notwithstanding the language I talk directly, I have spoken Chinese for as long as I can remember. In that capacity, I realized Chinese and English are entirely unexpected somehow or another. For instance, as far as â€Å"Though†, Chinese syntax said you should have a progress â€Å"but† after words like however/albeit/despite the fact that. Be that as it may, in English, it doesn’t, it’s wrong on the off chance that we include â€Å"but† in the sentence. Indeed, my way of life affected me a ton in that manner with the goal that when I originally came to United States 3 years back, I continued creation this mix-up. Moreover, Chinese culture has one tense, what we did is basically include a timespan before sentence began. For example, when we need to discuss something previously, we simply include â€Å"in the past† before the entire proclamation, trailed by a comma, making all the succeeding words to be in the p ast tense. On the off chance that we have to end that past tense, we just include another change word. Be that as it may, in English, I came to discover that sentences couldn't be sketched out that way. Rather, we should use past tense when looking at something previously and utilize the future tense when something is about later on. With that impact, my Chinese culture has affected my syntax so much that I in some cases continue committing errors when separating tenses. These models show that, despite the fact that all dialects should make correspondence between individuals simple, they can contrast dependent on the social conditions where they are utilized. My family and companions were the essential impact to my first language as I grew up. To the extent I recollect, People who live in Zhejiang Province like me, think that its difficult to articulate the letter â€Å"R† in Chinese

Irc, Cva and Var †New Methods in Basel Essay

I. Presentation Last money related emergency was viewed as a solid slap on the worldwide economy. It has stirred Basel Committee on Banking Supervision (BCBS) about the significance of a conglomeration among market and credit hazards that banks need to adapt to. As per Saunders and Cornett (2011), meaning of market hazard is â€Å"the chance identified with the vulnerability of a FI’s (budgetary organization) profit on its exchanging portfolio brought about by changes, and especially extraordinary changes, in advertise conditions†. Loan cost chance and outside trade chance are some average model for showcase dangers (Saunders and Cornett, 2011). In the interim, acknowledge chance is characterized as hazard expanded when borrowers, bond guarantors and counterparties in subordinates exchange may default (Hull, 2010). As indicated by Madigan (2010), it would be more serious dangers when credit and market dangers related than the total of individual elements. Along these lines, it may prompt more terrible effects on banks’ tasks. From the crisis’s results, Nout Wellink †executive of the Basel Committee accepts that it is important for bosses to take in encounters from late occasions, subsequently set up new techniques for banks to adapt to fore issues (Ferry, 2008). These new guidelines which are reflected in Basel III help each other to proficiently gauge and oversee connected dangers, in this way figure capital prerequisite to cover these dangers. A report by Goeth (2010) characterizes Basel III as a broad arrangement of measures transformed so as to improve the guideline, oversight and hazard the executives regarding banking. This report makes reference to new techniques with their qualities, shortcomings and viability to assist saves money with controlling and measure chances successfully, particularly mix of credit and market dangers. They are gradual hazard charge (IRC), credit valuation alteration (CVA) and stresses an incentive in danger (VAR) model. II. Steady Risk Charge †IRC 1. Qualities of Incremental Risk Charge Model So as to keep away from emergency, banks must fulfill capital prerequisite requested by Basel Committee to cover individual just as corresponded dangers. IRC is a technique which encourages banks to assess least capital expected to cover dangers from unsecuritised credit instruments brought about as a matter of course and relocation occasions (BCBS, 2009b). It implies IRC model ascertains the most extreme dangers in the most pessimistic scenario when banks can't securitise any items. Accordingly, banks need to set up the appropriate capital for their own business and ensure that they can defeat challenges even in the most noticeably terrible circumstance. At the end of the day, banks will be protected from default and movement occasions, and all the more significantly, they can keep away from emergency by utilizing IRC model. In Basel III, with IRC model, dangers can be estimated for a one-year capital skyline at 99.9% certainty level, rather than a 10-day VAR at the 99% certainty level as in Basel II (Davidson, 2009). The expansion of capital skyline is one of IRC’s qualities since it can assess and calculateâ banks’ chances more adequately and precisely than 10-day VAR. The explanation is one-day or 10-day VAR can't include totally enormous total value variety happening a little while or months just as huge day by day misfortunes which just happen a few times each year (BCBS, 2009b). Therefore, one-year skyline is the ideal time for banks to rebalance their capital. 2. Shortcomings of Incremental Risk Charge Model Under BCBS’s endorsement, banks are relied upon to improve their own IRC models to compute dangers for singular positions or sets of positions (BCBS, 2009b). It implies the Committee trusts banks will have their own decision of liquidity skyline which is fitting with their business with no gave industry benchmarks or gauges (Stretton, 2011). Notwithstanding, it prompts inconsistence inside financial framework. Besides, bosses need to look with more troubles in procedure of assessing banks’ IRC model. In spite of the fact that IRC causes bank to catch hazards all the more viably, particularly when market and credit dangers crash, there is a critical shortcoming despite everything be existing. It is the cover of counterparty acknowledge chance participated for over the counters (OTC) and repo-style exchanges among IRC and CVA (Stretton, 2011). As a result, it will prompt copy capital charge for the banks. Recommended by Linsz (2010) †the corporate Treasurer of Bank of America, the Committee ought to apply an incorporated way to deal with join the covering dangers by erasing the hazard above in IRC model, henceforth develop increasingly exact capital charge for banks. Actually, Bank of America thinks copied capital accuse is unseemly of hazard the board rehearses (Linsz, 2010). 3. Viability of Incremental Risk Charge Model As per BCBS (2009b), IRC model predominantly mixes two kinds of dangers: default hazard and credit relocation chance. The starting point of default dangers can be obligors’ default as well as default occasions. Thus, it might prompt direct misfortunes and additionally roundabout misfortunes separately. In the interim, credit relocation dangers may originate from inward or outer rating downsize or update just as credit movement occasions (BCBS, 2009b). An investigation by Kealhofer et al. (1998) and Kealhofer (2003) (refered to in Varotto,â 2011), there are two principle techniques applied to rate company’s execution which are Through The Cycle (TTC) rating and Point In Time (PIT) rating. Both two rating strategies are utilized to assess reimburse capacity of a business, subsequently bank sets up its own money to cover chances if there should be an occurrence of the business’s default. All things considered, there are a few contrasts among TTC and PIT evaluations are as per the following. While TTC rating attempts to accomplish stable rating which isn't impacted by financial variety over mid-term or long haul, PIT rating reflects changes of the market just as credit relocation through the FICO assessment in a present moment. An investigation by Benford and Nier (2007) found that banks want to utilize PIT rating since it can refresh showcase varieties and reflect them through enterprise’s FICO assessment downsi ze or update all the more viably. At the end of the day, IRC model which is utilized to appraise capital prerequisite for banks dependent on their dangers is impacted by both credit and market dangers. III. Credit Valuation Adjustment (CVA) 1. Qualities of Credit Valuation Adjustment A capital charge for credit valuation modification (CVA) is a methodology used to compute capital necessity for imprint to showcase misfortunes related with counterparties’ diminished reliability (BCBS, 2011b). Contrast and the customary strategy, CVA is increasingly unique since it permits a bank or a monetary foundation to have exchanging openings with enormous exposures that exceed expectations limits set up to contradict future dangers †what the conventional technique doesn't allow (Algorithmics, 2009). Truth be told, in view of high hazard, exceptional yield hypothesis, banks have opportunity to build their benefit by the exchanging open doors as above. Along these lines, applying CVA approach rather than the conventional one may assist saves money with accomplishing a lot of benefit. 2. Shortcomings of Credit Valuation Adjustment At the point when banks apply CVA approach, they need to look with a trouble which is viewed as shortcoming of CVA. It is banks can't recognize and assess counterparty’s FICO score precisely (Cameron, 2011). One reason of this weakness is subordinates which are initially bought among bank and counterparty can be moved to the outsider, at that point fourth gathering thus on†¦ As an outcome, the bank can't control itsâ counterparties adequately, subsequently it will prompt bank’s mistaken rating counterparty. Another explanation may be missteps of rating organizations since they need more data about banks’ counterparty. In this way, it will cause incorrect hazard measure while applying CVA approach. Moreover, a report attempted here (Cameron, 2011) shows that there are a few members discovered CVA’s organizing is refined to apply in a few genuine circumstances. The seller demonstrates that there still be existing a great deal of traps and issues through the computing hazard process. As a result, it may prompt numerous challenges for banks in utilizing CVA. 3. Viability of Credit Valuation Adjustment An examination by Barus et al. (2010) found that CVA approach utilizes one-year showcase chance skyline rather than 10-day. It is a similar skyline with model just as VAR models; along these lines it assists keeps money with overseeing dangers simpler dependent on incorporated time skyline between dangers controlling models. What's more, BCBS (2011b) states that CVA capital charge incorporates charge for imprint to showcase misfortunes and counterparty’s cheapening in reliability. On the off chance that banks buy protections at current time, at that point their market value diminishes, banks will take a consumption called imprint to advertise misfortunes. CVA catches these dangers above methods it covers showcase hazard may happen to the banks. Truth be told, inside the last emergency, only 33% of counterparty credit dangers were because of genuine defaults while the staying 66% brought about by CVA misfortunes, particularly mark-to-showcase misfortunes (Goeth, 2010). As referenced above, CVA likewise catches danger of counterparty’s downgrading in financial soundness. As per BCBS (2011a), reliability makes reference to capacity to reimburse or meet obligation commitment of an individual or an endeavor. Hence, when the counterparty’s reimburse capacity crumbles, it will prompt expanding of CVA capital charge for banks (Bushnell, 2007) so as to assist manages an account with setting up a satisfactory capital. Put in an unexpected way, CVA catches advertise hazards as well as spread credit chances that banks need to look with. Subsequently, CVA and IRC model partner and bolster each other to assist saves money with estimating and oversee mix of market and credit hazards moreâ completely adequately. IV. Focused on VAR 1. Qualities of Stressed VAR Model As indicated by Butler (1999)

Socio Economic Study

Monetary Benefits As a component of the horticultural division, the banana business additionally guarantees that It adds to the assurance of the earth through the recognition of all inclusive acknowledged practices and submitting to Philippines laws. Moreover, the industry additionally has constructive outcome on the social political perspectives through: Enameled contact with the Influence Insurgency; Improved harmony and request circumstance; Effective neighborhood administration; Integration of Indigenous individuals (e. G. Bogeyman, Nabob, Muslim) Into standard society: and Better comprehension of cultures.The Banana industry sway on the economy incorporates: Provision of business (least wages, Job security); Development of related enterprises (transport, food, buyer merchandise, amusement); Increased salary opportunity (money crop, I. E. Corn, rice, kindling gathering versus.. Business); Prompts improved framework support from government and private associations; Increased asses sment assortment for nearby government. As far as social effect, the industry gives: Basic needs through the accessibility of food, lodging, attire, and work; Education expanded number of students;Health care accessibility of institutional consideration; Migration back to family as opposed to searching for vocation somewhere else; Equal open door for ladies and indigenous individuals; and Fewer events of local and Juvenile related wrongdoing and clashes. The Philippine banana industry Is the fifth biggest fare Industry In the nation and the enjoys Mindanao. Regarding neighborhood charge commitment, the Industry dispatched about Phi Million worth of nearby assessments In 2008, Including Business Tax, Real property charge, Residence Certificates of Employees, retaining duty of workers, retaining charge at source, and Income.Socio Economic Study By EX_Donald As a feature of the agrarian part, the banana business additionally guarantees that it contributes Furthermore, the industry like wise has beneficial outcome on the social political Minimized contact with the impact revolt; Integration of indigenous individuals (e. G. Bogeyman, Nabob, Muslim) into standard society; and Better comprehension of societies. The Philippine banana industry is the fifth biggest fare industry in the nation and the indigents in Mindanao. As far as nearby assessment commitment, the industry dispatched about Phi Million worth of neighborhood burdens in 2008, including Business Tax, Real

Life Balance - Focus

How to Achieve A Good Work/Life Balance - Focus We hear the phrase work/life balance so often that its easy to gloss over it rather than digging into what it really means. Unfortunately, like many things that are easy to overlook (eating well and exercising, for instance), not having work/life balance can be quite dangerous for our health and wellbeing. The Dangers of Not Having Balance You can go one of two ways when youre out of balance: too much life, or too much work. The dangers of too much life in your equation are fairly obvious: if youre not working enough, you risk not producing results, producing lower-quality work, struggling to grow your business, or even losing your job. It seems more common to go the other way, though. Many of us end up spending too much time at work, not making enough time to relax and strengthen our relationships with friends and family. And this is where things get dangerous for our health. Research has found those who overwork (that is, work 55 hours or more in a week) have a 33% higher risk of stroke when compared to those who work fewer than 40 hours per week. Overworked employees who do manual labor or other non-white-collar jobs also have a 30% higher risk of developing type 2 diabetes. Those who work less than 40 hours, on the other hand, fall asleep faster and get more sleep overall. Researchers suggest this may be because working more gives us less time to relax and wind down for sleep, but increases our requirements for relaxation time. And since overworked employees get less sleep, they also attract downsides of being tired. When were tired we tend to misread other peoples emotions and pick fights more oftenâ€"neither of which are conducive to communication and productivity in the workplace. You might be thinking the downsides dont apply to you, or even if they do, theyre worth the trade-off for higher productivity. But working more doesnt actually lead to higher productivity in most cases. Theres a reason, for instance, that we tend to work eight hours a day, five days a week. Most studies and business experiments have found this to be the most effective spread of working hours for productivity. In the past it was common to work up to seven days a week and more than ten hours per day. But Henry Ford wasnt happy to settle for what everyone else was doing. He wanted to find the optimal spread of working hours to achieve the most efficient production output possible. After experimenting with different working weeks, Ford found that his workers produced at least as much output in five-day working weeks as they did when they worked for six days. Ernst Abbé, head of a German factory, was also interested in experimenting to find a more efficient working week for his employees. He tested shortening the workday from nine hours to eight, and found that production actually increased when his employees worked fewer hours. If youre still thinking that overworking isnt unhealthy in your case, you might be falling prey to the grip of crunch mode, during which we tend to overestimate how much work were getting done. We also overestimate how good our work is when were in crunch mode. Productivity is harder to quantify for knowledge workers than it was for people like Abbé and Ford measuring factory output. But even if youre struggling to measure exactly how much youre getting done, if youre at work for more than 55 hours every week, its likely that youre increasing your health risks and damaging your sleep quality. How To Achieve Balance So if you are thinking you need to improve the balance between your work and life, how do you go about it? Writer James Clear suggests using the four burners theory for thinking about the different areas of your life. Imagine four burners on a stove that represent these four areas of your life: Family Friends Health Work Now heres the problem: the theory suggests that to be successful, you have to turn off at least one burner. To be very successful, says Clear, you have to turn off two burners. Because we cant be everywhere at once, were forced to choose between these areas when we decide how to spend our time. If we dont choose where to focus our time, we end up with sub-par results in all areas, says Clear: Of course, you are free to divide your time equally among all four burners, but you have to accept that you will never reach your full potential in any given area. But of course none of us wants to give up any of these areas of our lives. So how can we use this theory to find a way to balance all four burners? Clear has three different suggestions for balancing your burners. The first is to outsource some of your burners. For instance, hiring a nanny or babysitter is outsourcing your family burner. Hiring employees or automating your business is outsourcing your work burner. Clear notes, however, that while outsourcing a burner keeps it running, its not necessarily the most meaningful way to keep that burner going. If we can, wed all like to put our own energy into the things we enjoy, like spending time with our family or growing our businesses, rather than outsourcing those efforts. Another option Clear suggests is to become more efficient in how you spend time on each burner. That could mean automating some areas of your business, planning how you spend your time more carefully, or spending most of your time on the activities that provide the biggest return for each burner. Since youre limited in how much time you have overall, maximizing your efficiency can help you get more out of the little time you can spend on each burner. Clears final suggestion is to focus on different burners in seasonal periods. Thinking of your time as being broken into seasons, you can let one or two burners turn off (or slow down) while you focus on others, knowing that youll change your focus when youre ready to start a new season. A season could be weeks, months, or years long, which is helpful for not having to make lifelong commitments to which burners youre turning off. The importance of your burners may change throughout life, says Clear. If youre worried about not focusing on all four burners, the seasonal approach can help you find times to focus on each burner in turn. Since the holiday season is coming up for many of us, for instance, that might be a short period where you turn off the work burner and focus on your family and friends burners. After the holiday period is over, you might find your health burner is needing some love if your holiday season includes eating as well as mine does! You can do it all in a lifetime, but not at the same damn time. â€" James Clear Another option Clear doesn’t mention is to combine your burners. If you’re lucky enough, you might be able to work on a couple of burners at the same time. That’s the case at MeisterLabs, the company behind MeisterTask, where built-in exercise programs allow employees to work on both their “work” and “health” burners in a normal workday. MeisterLabs CEO Michael Hollauf told me combining work and exercise was the impetus for creating the MeisterLabs running club: We already knew that staying active is good for physical health and emotional wellbeing, reducing for example the risk of developing stress or anxiety. We also knew that our team had family commitments and other obligations outside of work (e.g. that latest Netflix series) which can make fitting in regular exercise tricky. When I stumbled across a study which found that exercising while at work actively boosts productivity levels, we decided to act on it. Of course, some of you might be thinking (as I was when I first found out about this initiative) that this approach excludes anyone who can’t or won’t use running as a way to improve their health. But the MeisterLabs team thought of that, too: This went down great but excluded some team members who didn’t fancy the distance, so we recently set up a yoga class with an external instructor too, held here at our office on Mondays and Fridays. This has proven even more popular … and with the yoga beginning at a very basic level, offering different position options for different abilities, there’s something for everyone. While we’re not all lucky enough to have an exercise club at work, some workplaces offer other ways to combine your burners, such as day care in the building letting you get some family time breaks throughout the workday, or flexible work so you can work from home and see your family throughout the day. Work smarter, not longer. Discover MeisterTask Its free! Discover MeisterTask What if Balance Isnt the Right Approach At All? Now that Ive talked all about finding balance, Im going to throw a spanner in the works. The point of finding balance is to separate work and life so you can fit in both comfortably. But some people think this isnt even possible. The truth is work and life collide and cannot be easily separated. â€" Shawn Murphy According to Shawn Murphy, CEO and founder of Switch Shift, work and life cant be separated, and we only frustrate ourselves by trying. Wharton professor Stewart Friedman agrees. Friedman suggests that we have four domains of life, similar to the four burners theory. His four domains include: work/school home/family community/society mind/body/spirt These are pretty close to the categories of the four burner theory, but the difference is Friedman says we dont have to give any of these up. He suggests we can live an integrated life and be satisfied in all these areas. In fact, research on the difference between trying to integrate different areas of your life shows this is more healthy than trying to separate those areas. The reason is related to something called cognitive role transition. According to management researcher David Burkus, cognitive role transition is what happens when youre actively engaged in one role, but experience thoughts of [sic] feelings related to a different role. If youve ever felt a nagging feeling to check your work email during dinner with your family, or to pay your rent while youre at work, thats cognitive role transition. And heres the strange thing: the more you try to separate work and life, the worse the effects of these transitions. A study of over 600 workers found people who didnt try to strictly separate work and life made more cognitive role transitions, but the transitions didnt affect them too much. For those who did try to separate work and life strictly, they experienced fewer transitions but those transitions depleted their energy and hurt their work performance a lot more. David Burkus said of the study, the more frequent role transitions makes [sic] it easier for those individuals to push the thought out of their mind with less willpower. For more productivity tips, check out our post on How to write a better to do list and get more done. This can all get a little confusing, because there are so many different points of view. But if we focus on what the research shows, we know that overworking is bad for our health and our productivity. Research has also shown us that trying to strictly separate work and life can backfire by making the crossover between the two more harmful to our productivity and wellbeing. Beyond the research, it’s up to us to experiment and decide for ourselves what works best. We can use the four burner theory James Clear suggests and look for ways to split our time between family, friends, work, and our health. That might mean focusing on different burners in seasons, combining burners when we can, or outsourcing some burners. On the other hand, some people believe work and life can’t be separated, and research shows that those who let them blend together tend to be healthier and perform better. Their approach is to let the lines between life and work blur a little more, so we can avoid the nagging feeling of one area while trying to focus on another. Whether we can have it all and still be successful is up for debate, but the most important lesson to be learned is not to focus on only one thing for two long. Whether its work or play, too much of one leaves us feeling burned out and lacking balance.   Find balance with task management Try MeisterTask Its free! Try MeisterTask How to Achieve A Good Work/Life Balance - Focus We hear the phrase work/life balance so often that its easy to gloss over it rather than digging into what it really means. Unfortunately, like many things that are easy to overlook (eating well and exercising, for instance), not having work/life balance can be quite dangerous for our health and wellbeing. The Dangers of Not Having Balance You can go one of two ways when youre out of balance: too much life, or too much work. The dangers of too much life in your equation are fairly obvious: if youre not working enough, you risk not producing results, producing lower-quality work, struggling to grow your business, or even losing your job. It seems more common to go the other way, though. Many of us end up spending too much time at work, not making enough time to relax and strengthen our relationships with friends and family. And this is where things get dangerous for our health. Research has found those who overwork (that is, work 55 hours or more in a week) have a 33% higher risk of stroke when compared to those who work fewer than 40 hours per week. Overworked employees who do manual labor or other non-white-collar jobs also have a 30% higher risk of developing type 2 diabetes. Those who work less than 40 hours, on the other hand, fall asleep faster and get more sleep overall. Researchers suggest this may be because working more gives us less time to relax and wind down for sleep, but increases our requirements for relaxation time. And since overworked employees get less sleep, they also attract downsides of being tired. When were tired we tend to misread other peoples emotions and pick fights more oftenâ€"neither of which are conducive to communication and productivity in the workplace. You might be thinking the downsides dont apply to you, or even if they do, theyre worth the trade-off for higher productivity. But working more doesnt actually lead to higher productivity in most cases. Theres a reason, for instance, that we tend to work eight hours a day, five days a week. Most studies and business experiments have found this to be the most effective spread of working hours for productivity. In the past it was common to work up to seven days a week and more than ten hours per day. But Henry Ford wasnt happy to settle for what everyone else was doing. He wanted to find the optimal spread of working hours to achieve the most efficient production output possible. After experimenting with different working weeks, Ford found that his workers produced at least as much output in five-day working weeks as they did when they worked for six days. Ernst Abbé, head of a German factory, was also interested in experimenting to find a more efficient working week for his employees. He tested shortening the workday from nine hours to eight, and found that production actually increased when his employees worked fewer hours. If youre still thinking that overworking isnt unhealthy in your case, you might be falling prey to the grip of crunch mode, during which we tend to overestimate how much work were getting done. We also overestimate how good our work is when were in crunch mode. Productivity is harder to quantify for knowledge workers than it was for people like Abbé and Ford measuring factory output. But even if youre struggling to measure exactly how much youre getting done, if youre at work for more than 55 hours every week, its likely that youre increasing your health risks and damaging your sleep quality. How To Achieve Balance So if you are thinking you need to improve the balance between your work and life, how do you go about it? Writer James Clear suggests using the four burners theory for thinking about the different areas of your life. Imagine four burners on a stove that represent these four areas of your life: Family Friends Health Work Now heres the problem: the theory suggests that to be successful, you have to turn off at least one burner. To be very successful, says Clear, you have to turn off two burners. Because we cant be everywhere at once, were forced to choose between these areas when we decide how to spend our time. If we dont choose where to focus our time, we end up with sub-par results in all areas, says Clear: Of course, you are free to divide your time equally among all four burners, but you have to accept that you will never reach your full potential in any given area. But of course none of us wants to give up any of these areas of our lives. So how can we use this theory to find a way to balance all four burners? Clear has three different suggestions for balancing your burners. The first is to outsource some of your burners. For instance, hiring a nanny or babysitter is outsourcing your family burner. Hiring employees or automating your business is outsourcing your work burner. Clear notes, however, that while outsourcing a burner keeps it running, its not necessarily the most meaningful way to keep that burner going. If we can, wed all like to put our own energy into the things we enjoy, like spending time with our family or growing our businesses, rather than outsourcing those efforts. Another option Clear suggests is to become more efficient in how you spend time on each burner. That could mean automating some areas of your business, planning how you spend your time more carefully, or spending most of your time on the activities that provide the biggest return for each burner. Since youre limited in how much time you have overall, maximizing your efficiency can help you get more out of the little time you can spend on each burner. Clears final suggestion is to focus on different burners in seasonal periods. Thinking of your time as being broken into seasons, you can let one or two burners turn off (or slow down) while you focus on others, knowing that youll change your focus when youre ready to start a new season. A season could be weeks, months, or years long, which is helpful for not having to make lifelong commitments to which burners youre turning off. The importance of your burners may change throughout life, says Clear. If youre worried about not focusing on all four burners, the seasonal approach can help you find times to focus on each burner in turn. Since the holiday season is coming up for many of us, for instance, that might be a short period where you turn off the work burner and focus on your family and friends burners. After the holiday period is over, you might find your health burner is needing some love if your holiday season includes eating as well as mine does! You can do it all in a lifetime, but not at the same damn time. â€" James Clear Another option Clear doesn’t mention is to combine your burners. If you’re lucky enough, you might be able to work on a couple of burners at the same time. That’s the case at MeisterLabs, the company behind MeisterTask, where built-in exercise programs allow employees to work on both their “work” and “health” burners in a normal workday. MeisterLabs CEO Michael Hollauf told me combining work and exercise was the impetus for creating the MeisterLabs running club: We already knew that staying active is good for physical health and emotional wellbeing, reducing for example the risk of developing stress or anxiety. We also knew that our team had family commitments and other obligations outside of work (e.g. that latest Netflix series) which can make fitting in regular exercise tricky. When I stumbled across a study which found that exercising while at work actively boosts productivity levels, we decided to act on it. Of course, some of you might be thinking (as I was when I first found out about this initiative) that this approach excludes anyone who can’t or won’t use running as a way to improve their health. But the MeisterLabs team thought of that, too: This went down great but excluded some team members who didn’t fancy the distance, so we recently set up a yoga class with an external instructor too, held here at our office on Mondays and Fridays. This has proven even more popular … and with the yoga beginning at a very basic level, offering different position options for different abilities, there’s something for everyone. While we’re not all lucky enough to have an exercise club at work, some workplaces offer other ways to combine your burners, such as day care in the building letting you get some family time breaks throughout the workday, or flexible work so you can work from home and see your family throughout the day. Work smarter, not longer. Discover MeisterTask Its free! Discover MeisterTask What if Balance Isnt the Right Approach At All? Now that Ive talked all about finding balance, Im going to throw a spanner in the works. The point of finding balance is to separate work and life so you can fit in both comfortably. But some people think this isnt even possible. The truth is work and life collide and cannot be easily separated. â€" Shawn Murphy According to Shawn Murphy, CEO and founder of Switch Shift, work and life cant be separated, and we only frustrate ourselves by trying. Wharton professor Stewart Friedman agrees. Friedman suggests that we have four domains of life, similar to the four burners theory. His four domains include: work/school home/family community/society mind/body/spirt These are pretty close to the categories of the four burner theory, but the difference is Friedman says we dont have to give any of these up. He suggests we can live an integrated life and be satisfied in all these areas. In fact, research on the difference between trying to integrate different areas of your life shows this is more healthy than trying to separate those areas. The reason is related to something called cognitive role transition. According to management researcher David Burkus, cognitive role transition is what happens when youre actively engaged in one role, but experience thoughts of [sic] feelings related to a different role. If youve ever felt a nagging feeling to check your work email during dinner with your family, or to pay your rent while youre at work, thats cognitive role transition. And heres the strange thing: the more you try to separate work and life, the worse the effects of these transitions. A study of over 600 workers found people who didnt try to strictly separate work and life made more cognitive role transitions, but the transitions didnt affect them too much. For those who did try to separate work and life strictly, they experienced fewer transitions but those transitions depleted their energy and hurt their work performance a lot more. David Burkus said of the study, the more frequent role transitions makes [sic] it easier for those individuals to push the thought out of their mind with less willpower. For more productivity tips, check out our post on How to write a better to do list and get more done. This can all get a little confusing, because there are so many different points of view. But if we focus on what the research shows, we know that overworking is bad for our health and our productivity. Research has also shown us that trying to strictly separate work and life can backfire by making the crossover between the two more harmful to our productivity and wellbeing. Beyond the research, it’s up to us to experiment and decide for ourselves what works best. We can use the four burner theory James Clear suggests and look for ways to split our time between family, friends, work, and our health. That might mean focusing on different burners in seasons, combining burners when we can, or outsourcing some burners. On the other hand, some people believe work and life can’t be separated, and research shows that those who let them blend together tend to be healthier and perform better. Their approach is to let the lines between life and work blur a little more, so we can avoid the nagging feeling of one area while trying to focus on another. Whether we can have it all and still be successful is up for debate, but the most important lesson to be learned is not to focus on only one thing for two long. Whether its work or play, too much of one leaves us feeling burned out and lacking balance.   Find balance with task management Try MeisterTask Its free! Try MeisterTask

Columbia Admissions The SAT, ACT Scores, and GPA You Need to Get In

So you want to go to Columbia. You aspire to be a part of the diverse, international student body. You hope to take advantage of the infinite resources New York City has to offer. You want an urban life, but also a classic college campus. Columbia has it all! Now the only thing standing between you, and The Big Apple That Never Sleeps, is the Columbia University Admissions Committee. So how do you get into Columbia? The Short Answer Everyone likes a short answercheck out these stats! Columbia Average SAT ScoreColumbia Average ACT ScoreColumbia Acceptance RateColumbia Average GPA 15203 Wait, where are you going Dont worrythere’s a lot more to a successful college application than just your GPA and test scores! However, almost all schools require that applicants submit either SAT or ACT results to be considered for admission. So scoring well on tests is a very good place to start. And, lucky for you, we’re here to help! Now keep reading for a whole lot of information about Columbia admissions: Columbia SAT Scores (†¦or Columbia ACT Scores, if that’s more your cup of tea), GPA, and tons of demographics and admissions data. And NowThe Long Answer With its large, international applicant pool and space for only a few thousand students per class, Columbia can afford to be selective. Last year 80, 1560] What should you take away from these numbers? Well, first of all, the data tells us that the top 25% of students admitted to Columbia this year earned a combined SAT score of over 1560 (which probably means scoring at least 760 on both parts of the SAT). The middle 50% earned between 180. This means that 75% of Columbia’s current sophomore class scored above a 1. High schools typically award grade points out of four, so to score about a % Asian/Asian America41% Native Hawaiian/Pacific Islander 2% US Citizens Permanent Residents 89% International Citizens11% Number of Countries Represented63 Columbia Admissions FAQ Since we know theres more to the admissions process than just the numbers, we threw together some handy FAQs to help answer some other questions you may have about how to get into Columbia. Q. Can I apply to Columbia as a DACA recipient or undocumented student? A. Yes. Columbia accepts all applicants regardless of citizenship status. Q. Can I get financial aid as a DACA recipient or undocumented student? A. Yes. Columbia is committed to meeting 100% of the demonstrated financial need of all students (who dont already have a degree). As a DACA recipient or undocumented student, although you will not be eligible to receive federal and state financial aidColumbia is willing to privately cover your financial aid using their own funding. Q. Does Columbia admit students who have not completed high school? A. Not unless you can submit a GED or TASC credential, with a passing scorewhich is basically the equivalent of completing high school. Q. Does Columbia allow part-time study? A. You cannot study part-time at either Columbia College or Columbia Engineering. However, you are allowed to study part-time at the Columbia School of General Studies. Q. Aside from near-perfect scores and GPA and strong extracurriculars, how else can I make sure my application to Columbia stands out? A. According to Transizion expert Mike M., you want to emphasize the diversity of your passions and learning experiences: Like most Ivy League schools, Columbia University is looking for a well-rounded and diverse student body. As a result, they have built their curriculum, referred to affectionately as the Core, around promoting a diverse array of interests and knowledge in all of their students. In stark contrast with Browns independent approach, Columbia has strict class requirements, regardless of major, that include courses in science, art, music, writing, international art, history, and much more. Columbia believes that in order to excel in one field, students need to have a broad understanding of the world. The upshot of this philosophy for potential applicants is that they value diversity in education, and showing that you have a general interest in learning is a great way to illustrate that you would fit in nicely Columbia. A great tip to bolster your application to Columbia is to focus on the diversity of your learning experience. You still want to do well on standardized tests and in your normal studies, since they must be strong in order to even be considered by admissions, but variety is the key to making yourself stand out. Dont go crazy, though. No admissions officer will view being a member of 20 different clubs as anything but a naked attempt to falsely strengthen your application. However, of the clubs that you actively engage, you should try to vary the focus. If youre in chess club, then also try out for a sports team. You are a three-dimensional human being with multi-faceted interests, and the trick here is to demonstrate that fact for your admissions officer. And Lia_Columbia (19), featured on AdmitSee, has a few pointers as well: Dont write about prestige. Ever. And dont just [write] about where the school is located. If youre just applying to Columbia because its in New York, you should reevaluate why its on your list. One of the things I did was use an anecdote about my life and connect it to something I liked at Columbia. In my case, I used my experience playing charades at TASP over the summer to talk about why I love Columbias Core. I think this essay worked because it was very specific to Columbia and still showed a lot about me as a person (and writer). The Takeaway For now, challenge yourself when choosing which courses to take, but also make sure that you’ll still be able to get good grades in all of them. Dont forget those AP and IB classes. Devote the rest of your time to extracurricular activities (that you actually enjoy) so you’ll be able to demonstrate your interests and passions to the Columbia admissions committee. And finally, see to it that your standardized scores are strong enough by doing some planning. Create a study schedule, remembering to allot yourself more time than you think you’ll need just in case you run into any unexpected difficulties, and find a test prep program that works for you. I recommend checking out the Free 1-Week SAT Trial or the Free 1-Week ACT Trial from Magoosh. If you like one of them, you can sign upif not, its free! Do all of these things and you’ll know that you’ve tried your best. Hopefully, you’ll be accepted. But if not, remember that there are so many other great schools out there that would love to have you. With any luck, youll be heading to NYC in the Fall. Happy studying! 🙂

Essay about Speech Outline on Ocd - 799 Words

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Peer Critique of Leachs Essay A Personal Criticism

Peer Critique of Leachs Essay A Personal Criticism Emberlynn Leach provided a thesis statement at the end of the opening paragraph, which is an appropriate location. This statement consisted of two sentences, which were The idea is that each approach; Psychoanalytic, Reader-Response or Deconstruction, has its own significance and meaning. However, although one may approach a piece of literature from any of these critical perspective, ultimately it is the individual reader who assigns the importance and understanding of the work. Based on this thesis statement, I would expect the essay to argue for the theory that each reader will assign their own meanings to a literary work. This expectation was proven correct as I read through the rest of the essay. In addition, Leach stayed true to this thesis statement throughout the essay and no other thesis statements popped up. Leachs argument that an individual reader will determine what meaning a literary work will elicit in them, was supported by numerous quotes and references to the works of other critics. In addition, Leach relied heavily on the literary works of Maya Angelou to support her argument, whose words formed the centerpiece of this essay. Many of the quotes and paraphrasings were appropriately referenced using a parenthetical citation and page numbers, but not in all cases. The quotes and paraphrases were appropriately introduced, though. In terms of analysis and development of the main thesis, a problem

Online Shopping Is More Effective Than Conventional Shopping

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With the growth of commerce on the Internet and the Web, e-commerce often refers to purchases from online stores on the Web, otherwise knows as e-commerce Web sites. The e-commerce marketplace is intensely and savagely competitive. Mellahi and Johnson (2000) noted that major sustainable competitive advantages are almost non-existent. That means that firms market advantage such as economies of scale are no longer enough to make

The Adaptation of Transcendentalism Free Essays

The Adaptation of Transcendentalism None of the transcendentalist thinkers were very popular during their lives. Their Ideas were all thought to be wild and barbaric when really they were Just ahead of their time. Today, those same ideas that were thought to be too free and wild are actually seen as fairly tame and mild. We will write a custom essay sample on The Adaptation of Transcendentalism or any similar topic only for you Order Now Writers such as Walt Whitman, Ralph Emerson and Henry David Thoreau were all misunderstood by society during their lives. The typical lifestyle during the time of the early transcendentalists was very slow and the hlnklng was traditional; therefore, when Whitman, Thoreau, and Emerson started sharing their Ideas that went against the traditional way of life, they were seen as unclvlllzed and outspoken. Now, we can look back on the history of America and see how the people who fought the popular way of thlnklng or questioned why things were the way they were have caused seminal movements and changes In the way of life. Now that we recognize change as a good thing, we encourage others to be different and question society. We encourage people to stand up and fight popular hinking because those kinds of people are what have made America the way it is. But before they were seen as great minds, the early transcendentalists were considered wild and their ideas unthinkable. Ralph Emerson, for example, wrote, â€Å"A foolish consistency is the hobgoblin of little minds, adored by little statesmen and philosophers and divines. With consistency a great soul has simply nothing to do† (â€Å"Self-Reliance† 47-49, Emerson). By this Emerson is saying that people who want to keep things the same Just because that’s the way hey have always been are wrong and ridiculous. Without questioning your way of life, great minds cannot rise and be great. At the time that he wrote this people did not feel the same way. Society pushed to keep everything unchanged because that’s the way it had always been done and it worked that way. Henry David Thoreau also wrote something along the same lines but about government. He wrote, â€Å"This American government- what is it but a tradition, though a recent one, endeavoring to transmit itself unimpaired to posterity, but each instant losing some Integrity (â€Å"Resistance to Civil Government† 25-27, Thoreau). Thoreau, like Emerson, talks about how enforcing tradition is a ridiculous notion. Thoreau points out that even the young government is trying to make sure that through future generations the system would still be â€Å"unimpaired† and consistent. Again, the Ideas provided by the two were not popular with the majority of society at the time but became very popular with future leaders. All of the leaders In the past who have made a difference have given something new. As Whitman says In one of his many poems, â€Å"l hear America slnglng, the varied carols I hear ? , . Each singing what belongs to him or her and to none else† (â€Å"l Hear America Singing† land 9, Whitman). Every leader who stood up against society, against the crowd, was singing their own song. Popular leaders such as Martin Luther King Jr. and Gandhi sang the songs of true justice and equality. Their â€Å"songs† or ideas, though their own, were heavily influenced by those of the people who came before them. They used the ideas expressed in Thoreau’s famous essay â€Å"Resistance Government†. wnen Martln Lutner King Jr. pent tne nlgnt In Blrmlngnam Jall he wrote about what made laws Just and unjust and questioned if the laws made by the majority were truly fair. That notion was inspired by the line in Thoreau’s essay, â€Å"After all, the practical reason why, when the power is once in the hands of the people, a majority are permitted, and for a long period continue, to rule, is not because they are the most likely to be in the right, nor because this seems fairest to the minority, but because they are physically the strongest† (Thoreau 57-61). By this e is saying that Just because things may be voted for by the majority, doesn’t necessarily mean it’s fair to everyone and when Martin Luther King Jr. saw this it stuck and he then wrote similar ideas expanding on the thought. Gandhi then did the same thing when talking about nonviolence. He used Thoreau’s example of his one night in Jail to say that instead of fghting with our fists, use quiet actions to gain people on your side. These are Just two examples of the impact the transcendentalists made on history. Once thought to be wild and outspoken, the early transcendentalists are now onsidered the start of what we are encouraged to do every day. They were different and spoke their minds Just as we are encouraged to do now. They were the start of a domino effect in America where one great leader got their ideas from a great leader before them, who somewhere down the line got their ideas from one of the early transcendentalists. Now considered mild and tame, Walt Whitman, Henry David Thoreau and Ralph Emerson will forever go down in history as the men who lived on through the ideas of great leaders. How to cite The Adaptation of Transcendentalism, Papers

Accounting for Managers Business Cost Accounting

Question: Describe about the Accounting for Managers for Business Cost Accounting. Answer: 1. Calculation of ratios for 2007 Current ratio Current asset 180742 Current liabilities 105064 Current ratio = current assets/current liabilities 1.72 Quick ratio Current assets 180742 Inventory 159880 Prepaid expenses 0 Current liabilities 105064 Quick ratio 0.20 Current ratio can be also be defined as the period in which the current asset and liabilities can liquidate. The current ratio is a ratio of current assets to current liabilities. The way by which quick ratio is calculated is by deducting inventories and prepaid expenses from current asset and dividing it by current liabilities. The optimum level of current ratio that a company should maintain is 2:1 whereas the optimum quick ratio is 1:1. The current ratio is 1.72 for super cheap auto limited whereas the average current ratio of the other firms is 1.76 in the same industry. Therefore, we can say that the current ratio is less when compared to the optimum current ratio as well as the average current ratio of the other firms (Needles Powers, 2013). However, this current ratio can be enhanced and the ideal current ratio can be achieved. The quick ratio is calculated as 0.20 whereas the average quick ratio of the other firms is 0.78 in the same industry. Therefore, the quick ratio is very less when compared to the optimum ratio and the average quick ratio of the firms of the industry. The company used to pay dividend 8 cents per share in 2006 but in 2007 the company decided to pay a dividend of 10.5 cents per share. The company has taken this step because it has experienced growth and wants to satisfy the shareholders. The earning per share has also increased from 2006 to 2007. We can draw this conclusion from the income statement that the company has a positive progress. It is a good indication regarding the movement of the company and is sure to provide a good response (Larry Christopher, 2012). Calculation of inventory turnover. Inventory turnover ratio Cost of goods sold 376733 Average inventory 147450 Inventory turnover ratio 2.55 Inventory turnover ratio is calculated to depict the efficiency of the firm and its management of inventories that it holds because of which this has been also given a name of efficiency ratio. This ratio is very important as it reflects the performance of the company (Needles, 2011). The two components of performance that affect this ratio is stock purchasing and sales. The more number of times the inventory is turned over the better is the performance of the company. So it is always advised to keep the inventory turnover ratio high. The company has shown increasing profits over the years which means that the company has the scope of expanding its business. The company can raise funds through equity or by taking loans (Needles, 2011). The company should raise its finance in such a way that the cost of capital does not increase. The company should analyse all the options available and choose the best one. Calculation of PE and Dividend yield ratio for 2007. PE Ratio Price per share 4.5 Earning per share 21 PE Ratio 21% The PE ratio is 21 for Supercheap auto limited whereas 16.7 is the average PE ratio of the other firms of the same industry. Therefore, we can say that the PE ratio is high when compared to the average PE ratio of the other firms. High PE ratio is a good indicator as it boasts regarding the strength of the company. Therefore, high PE ratio can be a good buy if the fundamentals are strong. Dividend yield ratio ? Cash dividend per share Current market price 4.5 Dividend yield ratio The average dividend yield of the other firms in the industry is 3.7%. 2. The different types of companies use different kinds of budget. It may be a flexible budget or a fixed budget. A company decides its budget according to the volume of operations then such company is said to make a flexible budget (Shim Siegel, 2009). For example, a manufacturer of a factory estimates that its cost of electricity and supplies is $10 per machine hour. He also estimates that the factory supervision, depreciation and other fixed cost is $60000 per month. The production equipment operates 5000 and 8000 hours per month. Then the flexible budget will be $60000+$10 per month. The main objective of performance valuation is to provide a fair and justifiable measurement of an employees contribution to the workforce, which help them to produce accurate appraisal document and provide protection to both the employer and the employee. A company has to prepare many other typed of budgets apart from the cash budget. The following are prepared prior to the preparation of cash budget- Sales budget- a number of sales will be recorded in the cash budget when the amount is received either from the customers or from the debtors. Capital expenditure budget- This expense will only be recorded in the period in which it has occurred. If a capital asset is bought then it will be shown on the payment side whereas if an asset is sold then the amount received will be recorded on the receipts side (Lanen et. al, 2008). Expenses budget- The expenses are recorded in the period in which it is actually paid. Outstanding expenses are not recorded in the cash budget. The operating cycle is the time period required to convert cash invested in raw material again into cash after passing through various stages of production (work in progress), finished goods and debtors. This operating cycle can also be referred as cash cycle. Lower the operating cycle lesser is the amount required as working capital in the firm. A manufacturing concern requires a higher working capital than a trading concern. It is necessary to understand all the element of operating cycle and cash cycle as it helps to analyse the requirements of the company and manage the working capital as per the requirements. There are various ratios and data which help us to analyse the efficiency of management of working capital. Some of them are- Working capital ratio- The ratio of current asset to current liabilities is called the working capital ratio or current ratio. Inventory turnover ratio- This is the ratio that reveals the number of times inventory is converted into cash in a given time period. (Venanci, 2012). Accounting is very important for all kind of enterprises either it is a private enterprise or a government enterprise. Even if the government does not carry on business for profits it has to prepare proper and reliable financial statements for reasonably informed users. It should reveal all the relevant information such as the financial position, profitability and liquidity of an enterprise (Robinson Last, 2009). There are certain purposes of the costing system. They are- i) Budgets are established with the help of proper costing system. The costing system ensures those proper budgets are established. ii) Cost control and motivation and measuring efficiencies. Efficiency enhancement is by dint of proper costing system. iii) Cost reduction can be attained with the help of costing system as changes are noted at the earliest and eliminated. iv) Cost reports are prepared in order to simplify the process and operations are refined. v) The assigning cost to the different level of inventories such as material, work in process and finished goods inventories. Therefore, costs are allocated with proper ease and hence, a great result is obtained (Larry Christopher, 2012). 3. Calculation Manufacturing overhead allocation rate for wonder product Manufacturing overheads for the year 598,080 Total machine hours for the year 7,000 =Manufacturing overhead / total machine hours =598080/7000 =85.44 per machine hour Calculation Administrative overhead allocation rate for wonder product Administrative overheads for the year 695,520 Direct labour hours for the year 14,000 =Administrative overhead / direct labour hours =695520/14000 =49.68 per labour hours Direct material= $19000 Manufacturing overhead= 85.44*400 =$34176 Administrative overhead=49.68*750=$37260 Total cost =(19000+34176+37260) =$90436 Profit = 40% * 90436=36174 Total sales value =$(90436+36174) =$126610 The allocation of overhead expenses is a crucial part when quoting on jobs and when generally deciding prices because of the following reasons- i) It makes taking decisions easier by providing relevant information- Setting prices for a product is one example that must be made by management. The management has a great say in deciding the prices of the product. This is a very crucial part to be played because to receive more than what we have spent requires great efforts and so setting up of prices keeping in view all the expenses is very essential. It is necessary to include direct cost but it is equally important to include the overhead also.(Horngren Foster, 2008). ii) Promote efficient use of resources- A product is emerged after passing through various stages of production and such production process involves many activities. These activities include setting up of machineries, finalising the finished products and rectifying the defects found therein. The managers need to be efficient in all their works so that they can promote efficient use of resources.(Charles, 2012). There are many problems encountered with the allocation of overheads which need to be rectified. The allocation of overhead depicts the understatement of the profits earned by business beyond the budgeted volume. Overhead allocation is distributed to all products irrespective of volume. When sales exceed the budgeted expectations, the accounting department will not discontinue to charge these allocations to the individual product even if the company has already generated enough business to cover the actual corporate overhead (Charles, 2012). Predetermined rate is the rate which is calculated before the period commences. The major use of this rate is to apply the manufacturing overhead to the work in progress. It also reveals the manufacturing cost of the product. The computation of this predetermined rate is done by dividing budgeted overhead by cost driver. It is a very important part and role which every manufacturing concern has to perform. It maintains the balance between the expenses and sales volume. Manufacturing cost or the cost of work in progress is calculated by using the predetermined rate and not by using the actual overhead rate. It helps us to achieve our goal of recovering more than what is spent. It helps us to ascertain the total cost of the job specified. References Charles, T.S 2012, Cost Accounting: A Managerial Emphasis, Pearson Education Horngren, C T Foster, G 2008, Cost Accounting: A Managerial Emphasis: United States Edition Lanen, W. N., Anderson, S Maher, M. W 2008, Fundamentals of cost accounting, NY: Hang Loose press. Needles, S. C 2011, Managerial Accounting, Nason , USA: South Western Cengage Learning . Needles, B. E. Powers, M 2013, Principles of Financial Accounting. New York Press Robinson, M., Last, D 2009, Budgetary Control Model: The Process of Translation. Accounting, Organization and Society, NY Press Shim, J. K Siegel, J G 2009, Modern Cost Management and Analysis, Barron's Education Series Spiceland, J., Thomas, W. and Herrmann, D 2011, Financial accounting, New York: McGraw-Hill/Irwin University Press Vanderbeck, E J 2013, Principles of Cost Accounting, Oxford university press Venanci, D 2012, Financial Performance Measures and Value Creation , State of art . New York: Springer. Larry M. W Christopher J. S2012, Managerial and Cost Accounting, Pearson Press

Technology And Human Resource in Emirates †MyAssignmenthelp.com

Question: Discuss about the Technology And Human Resource in Emirates. Answer: Introduction Overview of the Company Emirates are an airlines company that is based in Dubai, the capital city of United Arab Emirates. The group is a subsidiary of the Emirates Group that owns many other businesses (www.emirates.com). The total business is owned by the Government of Dubais investment corporation of Dubai. The company owns the distinction of being the largest Airline of Middle East. The airlines operate more than 3500 flights per week which is a huge figure. It is the Worlds fourth largest Airlines by the amount of revenue earned and the number of passengers that avail the services of the following company. Ahmed Bin Saeed Al Makloum is the present chairman and CEO of the mentioned Airlines Company, while Mr. Tim Clark is the current president of the company. The company was established in the month of march, 1985 and commenced commercial operations on the month of October 1985. Human Resource Issues Emirates like other companies of the global market faces serious issues related to Human Resources. These issues may cripple the organizational structure of the mentioned company. Some of the main issues that the organization faces are; The Human Resource of Emirates has had a serious impact in technology in recruitment. The HR department of Emirates was earlier dependent on publications like newspapers, to post jobs and get prospects for vacant positions (Laudon Laudon, 2016). Some other process like networking were used but the recruiters did not possessed the capability to post job vacancies in one or more areas and get millions of people to watch the same all at once. The HR department of the mentioned Airlines has a task cut out to install the latest technology in their ranks which can drastically improve their recruiting prowess. The Human resource department of the company is assigned with the task of fixing the employee remuneration and other benefits according to the market structure. Paying competitive wages to the employees helps the company to ensure a profitable return over the years. The Human resource department of the company ensures this by regular surveys of the market (Peppard Ward, 2014). Every business organization maintains a detailed digital database on each and every employee in the workplace. Maintaining the digital database of the employees is one of the easiest tasks that help to retain the best workforce of the organization. However the formation of the digital database is very tough to implement for the organizations as because it involves a complex and tough process to implement the total system in the organization. Emirates installed such a system much later in its organizational structure (Sparrow, Brewster Chung, 2016). digital system to make the recruitment process a smooth one. Finding employees with the correct mix of skills, personality and motivation is very much tough and it can only be solved by having a huge database which is practically impossible to have without the presence of the digital technology. Even if the recruitment process is handled solely by the HR department or any third party that is appointed by the HR department it is always essential to manage the process centrally or with the help of a central server. The HR department of Emirates faces huge problems during their time of recruitment as because the HR officials have to screen the best amongst a large number of candidates per year. Increasing the productivity of the workforce and ensuring the existing productivity stays intact is another main issue of the HR department of the mentioned company. As mentioned earlier the company is one of the largest International Airlines and operates 3600 flights a week to different places of the globe (Low Lee, 2014). Therefore it is very much important to maintain the productivity of the organization as because maintaining the productivity helps to make the organization gain a strategic competitive advantage over the rivals in the industry. It is the task of the HR manager to ensure that the resources of the company are adequate to meet the demands of the market. Having a digitalized technology can increase the organizational performance of the organization (Bamberger, Biron Meshoulam, 2014). Training is an essential element of the company as new employees recruited by the organization must be trained to make sure that the employees are compatible with the system of the organization. In an Airline company like Emirates training programs ought to be digitalized as because the real world situations need to be organized in such a way that it has a direct impact. Maintaining the discipline within the organization, avoiding and solving conflict issues, meeting the unions, solving disputes between the workers are all the work of the HR department. The HR department of the mentioned organization has their task cut out to maintain the discipline within such a large organization. The officials and executive HRs keep a constant touch with the employees and the unions of the organization to avoid conflict situations as much as possible (Brito Neto, Smith Pedersen, 2014). Solutions Implemented to rectify the Issue Retention helps to strengthen the loyalty of the employees and keeps the employees in the company for a long period. The strategies adapted by Emirates include recruiting, training and operating costs. The mentioned company offers incentives and recognizes its employees for providing outstanding contributions or success to the company. The employees in turn get motivated and perform at the highest level for their company. Attracting the best talent from the market is a big issue for the company considering the market size and the level of competition in the market. The digital culture existing within the organization in the modern world causes much hamper to the recruitment process of the organization. The HR department ensures that it fosters a high level of employee engagement which is the best possible solution to the problem. The following includes the publication of professional development opportunities, sponsored events of the company and peer to peer sharing of data (Sparrow, Brewster Chung, 2016). HR departments can ease the impact of changes that identifies formal and informal company leaders that acts as an catalyst for change. Such kind of Human Resources are often the leaders but not always who can influence and motivate the workers. Some of the popular practices for managing the changes of the leaders are; Addressing the concerns of the people systematically and quickly Explaining the reasons behind the changes and what are the needs of such changes Identifying the cultural diversity of the employees of the organization Enlist the identified agents of change Emirates have recently installed new HR software in its management system which helps it to measure the objective results of the organization. The following software helps the organization to create a database that is necessary to maintain in a company like Emirates. The database stores both internal as well as different external information regarding the employees, service users of the organization, the services provided by the organization and many more as such. Implementation and maintenance of such software help the organization to effectively manage its daily operations and keep an updated information on all the tasks that are performed by the following organization. The responsibility for payroll is shared between the HR department and the accounts department of the mentioned Airlines. The HR department maintains the detailed information about all the salaries, information, taxes, benefits and deductions of the employees (Sparrow, Brewster Chung, 2016). Any negligence or reluctance from the HR department can lead to serious issues involving discrepancies in salary structure. As mentioned earlier Emirates is on of the best modern companies that provides a healthy salary package to its employees. Regular incentives, rewards, performance appraisals are conducted on a regular basis (Bamberger, Biron Meshoulam, 2014). The following task is no doubt one of the main tasks of the HR department but engaging too much in keeping the employees happy hampers the other real works of the department which in turn has a huge impact on the organizational performance of the organization. Therefore implementing the strategic plans of the human resource department is much easier when proper software is maintained by the organization. The HR department of Emirates Aviation company has the responsibility of maintaining a detailed record of the health and safety information for different legal commitments of the company. Such kind of records ensures the health and safety issues of the company and makes sure that the company is able to ensure the safety of all its workers. Aviation workers generally face lots of issues regarding safety and thus such rules and regulations helps the company to make the employees more aware of the potential threats that exist in such a workplace. The company is also amongst the few that has a specific record of the health details of each and every employee. The health details are recorded to provide the employees with the proper treatment during any medical emergencies. Human Resource Planning Human Resource Planning by a business organization can be defined as the present and future human resource needs of the organization to achieve the target of the company. The planning of the human resource must be organized to serve as a bridge in between the management of the Human Resource and the strategic planning of the organization (Gatewood, Feild Barrick, 2015). The Strategic planning of an organization can be segmented out mainly into three categories based on the time limit of the integration, implementation and success of the plan. They are long term, Medium Term and Short Term. The researcher has provided a detailed explanation of the following. Long Term Long Term Planning of the Organization involves the determination of the strategic plans that covers a large time period of nearly 15 to 20 years. The long time period is used because of the large scale impact of the plans (Kavanagh Johnson, 2017). Emirates currently has a workforce strength of more than 35,000 staffs and given its current expansion rate it will have a minimum of 1, 00,000 strength of workforce by the year 2035. The expansion rate of the company across the World is basically because of its objectives to be the number one Airlines Company of the globe. Medium Term The medium term planning by Emirates Airlines Company applies permanent solutions to short term problems that act as a resistance to the smooth functioning of the organization. If the training programs for the employees of the Airlines group are solved in the short term. There are often customer complaints on some of the most common issues faced by service users who avail the services of the Airlines (Bodolica Spraggon, 2014). The HR department of the Company makes a record of such issues and solves the issues as early as possible within a medium range of time period. Short Term Short Term Human Resource Planning is concerned with the implementation of some selected planning within a very short period of time that may vary from 1 to 5 years. These plans are easily achievable within the stipulated period (Armstrong Taylor, 2014). Generally such strategic planning is formulated to make sure that the organization meets the shortfalls of the workforce, improves the organizational performance of the employees and helps the organization to make drastic and immediate changes to the organization. References "Emirates Flights Book A Flight, Browse Our Flight Offers And Explore The Emirates Experience."Emirates flights Book a flight, browse our flight offers and explore the Emirates Experience. N.p., 2017. Web. 11 Oct. 2017. Armstrong, M., Taylor, S. (2014).Armstrong's handbook of human resource management practice. Kogan Page Publishers. Bamberger, P. A., Biron, M., Meshoulam, I. (2014).Human resource strategy: Formulation, implementation, and impact. Routledge. Bodolica, V., Spraggon, M. (2014).Managing Organizations in the United Arab Emirates: Dynamic Characteristics and Key Economic Developments. Springer. Brito Neto, J. F., Smith, M., Pedersen, D. (2014). E?learning in multicultural environments: An analysis of online flight attendant training.British Journal of Educational Technology,45(6), 1060-1068. Gatewood, R., Feild, H. S., Barrick, M. (2015).Human resource selection. Nelson Education. Kavanagh, M. J., Johnson, R. D. (Eds.). (2017).Human resource information systems: Basics, applications, and future directions. Sage Publications. Laudon, K. C., Laudon, J. P. (2016).Management information system. Pearson Education India. Low, J. M., Lee, B. K. (2014). Effects of internal resources on airline competitiveness.Journal of Air Transport Management,36, 23-32. Peppard, J., Ward, J. (2016).The strategic management of information systems: Building a digital strategy. John Wiley Sons. Sparrow, P., Brewster, C., Chung, C. (2016).Globalizing human resource management. Routledge.