Essay about Speech Outline on Ocd - 799 Words

Informative Speech Outline Obsessive Compulsive Disorder I. Attention Getter A. Show Obsessive Compulsive Disorder clip from you tube. http://www.youtube.com/watch?feature=player_embeddedv=sZYRVwjv1ws II. Background A. 1 out of every 100 adults suffers from Obsessive-Compulsive Disorder, and even more are affected by its symptoms. B. Living with Obsessive-Compulsive Disorder can be so severe and time-consuming that it literally becomes â€Å"uncontrollable and disabling to your life and can cause you to have a low quality of life because the disorder controls your days. (Mayo Clinic)† C. It’s difficult to live with someone or a family member who has Obsessive Compulsive Disorder as I can speak from experience. III. Thesis A.†¦show more content†¦1. An individual’s physical environment commonly causes Obsessive Compulsive-Disorder. The stresses of life, a death in the family or close friend, or an abusive relationship or childhood can all cause and make the severity of the disorder inferior. 2. Experts believe through studies biological factors are a common causes to Obsessive-Compulsive Disorder. WebMD states, â€Å"Brain scans of people with OCD have shown that they have different patterns of brain activity than people without OCD and that abnormal functioning of circuitry within a certain part of the brain (striatum) may cause the disorder. (WebMd)† Transition: To finish I would like to discuss the methods of treating OCD. C. Treatment: There is treatment for those who suffer from Obsessive-Compulsive Disorder, but unfortunately many individuals who have this disorder refuse to seek treatment and will often deny they have Obsessive Compulsive Disorder. 1. Counseling is one recommended and common treatment. The most effective type of counseling is a type of cognitive-behavior therapy called exposure and response prevention. It consists of exposing the individual to the obsession that causes anxiety, starting from moderate to extreme. 2. Medicines are the second alternative and common treatment to Obsessive-Compulsive Disorder. Antidepressants are often prescribed to treat OCD and are proven to be the most effective. Individuals areShow MoreRelatedReview of Psychiatry - A Social Stigma! By Dr. Harsha Gopisetty1117 Words   |  5 Pagescategories of mental illness, namely due to: 1. Anxiety Disorders--- most commonly observed in people. It is divided into: (a) Phobias - fear for certain things, like phobia for insects, claustrophobia, etc. (b) Obsessive Compulsion Disorder or OCD--is an obsession to keep repeating actions, like obsession to keep washing hands frequently, or repetition of words and phrases over and over. 2. Mood Disorders--–are due to depression and bipolar disorder (or manic depression) symptoms, includeRead MoreExplain the Key Features of Two Therapeutic Models (Cbt and Ta)1426 Words   |  6 Pagescertain things or situations. The emphasis on cognitive or behavioural aspects of therapy can vary, depending on the condition being treated. For example, there is often more emphasis on behavioural therapy when treating obsessive-compulsive disorder (OCD) - where repetitive compulsive actions are a main problem. In contrast, the emphasis may be on cognitive therapy when treating depression. The first session of therapy will usually include time for the therapist and you to develop a shared understandingRead MoreOcd - Symptoms, Causes, Treatment131367 Words   |  526 PagesCOGNITIVE-BEHAVIORAL THERAPY FOR OCD This page intentionally left blank COGNITIVE-BEHAVIORAL THERAPY FOR OCD DAVID A. CLARK THE GUILFORD PRESS New York London  © 2004 The Guilford Press A Division of Guilford Publications, Inc. 72 Spring Street, New York, NY 10012 www.guilford.com All rights reserved Paperback edition 2007 Except as noted, no part of this book may be reproduced, translated, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanicalRead MoreRaising Achievement of Ethnic Minority Children3671 Words   |  15 Pagesbriefly looking at other barriers such as†¦ Statistical data collected from the Pupil Level Annual School Census (PLASC) 2002 would be analysed in respect to this group social economic status and its effect on their learning. The literature would outline the significance of raising achievement, particularly ICT teacher’s responsibility. This report would identify some strategies/solutions including pedagogical approaches to raising achievement which would be supported by research. The overall findingsRead MoreAnalysis Of The Movie Black Swan 3393 Words   |  14 Pagesportion of this paper includes current research on schizophrenia, including aetiology, quality of life dilemmas, comorbidity, and treatment. The second portion is in no way meant to be a comprehensive study of schizophrenia but is instead a modest outline of our current understanding of schizophrenia. Nina’s case study is an important reminder that client symptoms may not always be transparent to clinicians. Clients may purposefully withhold information, lack insight to report, or may have sufficientRead MoreThe Population Suffers From An Anxiety Disorder Essay11814 Words   |  48 Pagestorture in some underground Iraqi prison ever could be. I spent hour after hour researching. I bought 30+ books and read them. I read every article known to man and in the end I was confused. So many opinions. So many kinds of disorders. I seemed to have OCD according to one site. I had GAD according to another site. But the thing that I couldn t figure out was that I was FINE just a few months ago. I loved life. I didnt worry about everything. Sure I was stressed and anxious about your usual things inRead MoreThe Marketing Research of Brainquiry33782 Words   |  136 Pagesthe promotion folder and in the New York part of this report. All information needed that requires further research can be found in the sources of the New York part and in the New York folder word file Sources. The Swiss marketing report outlines basic information about the potential target group and related laws and insurance issue and promotion to enter this new market. There is in total 86 golf clubs in Switzerland, and so far, there is no information available shows that they are using

Attention Deficit Hyper Disorder ( Adhd ) Essay - 1410 Words

Attention Deficit Hyper Disorder Attention Deficit Hyper Disorder, or ADHD, affects many children in the United States as well as young adults. ADHD in young children can lead to difficulty in concentrating and learning in school, as well as becoming a distraction to the classroom (Frazier, Youngstrom, Glutting, Watkins, 2007). Not only can ADHD cause problems in school, but it can also have an impact on other areas of that child’s life. These difficulties include making friends or listening to instructions told to them (DuPaul, 2007). In addition to the many adverse effects of ADHD, there are treatments and medications available to those with the disorder. Attention Deficit Hyper Disorder affects over 5% of people in the U.S. (DuPaul, 2007). ADHD has many symptoms such as: always fidgeting or squirming, being easily distracted, a proneness to wander and not thinking things before acting (Becker, Woerner, Hasselhorn, Banaschewski, Rothenberger 2004). To discover further information about what ADHD is; reading tests was given to children in Grades 1-3 (Schneider, Blanke, Faust, Kuspert, 2011). The tests are made up of many reading exercises, and memorizing patterns (Schneider, Blanke, Faust, Kuspert, 2011). The children that took the tests had to look at a paper with words, or pictures on them. Then they would be asked later if they remembered what the word or image was (Schneider, Blanke, Faust, Kuspert, 2011). The conclusion of the reading test was: â€Å"ChildrenShow MoreRelatedAttention Deficit Hyper Activity Disorder ( Adhd )873 Words   |  4 Pagesstated in the case of Attention Deficit Hyper activity Disorder or the commonl y known acronym ADHD. ADHD is a neurodevelopmental disorder that affects children on into adulthood. There is no definitive treatment or actual cause, but in this era of modern medicine, physicians, and specialist has given some solace to the stigma associated ADHD. The website PsychCentral is the reputed leader in the area of mental health and online resources. This website hosts a library of ADHD resources, that includeRead MoreAttention Deficit Hyper Activity Disorder ( Adhd )1999 Words   |  8 PagesMost parents are good parents. But if your son or daughter has attention deficit hyper-activity disorder (ADHD), good may not be enough. To make sure your child is happy and well adjusted now and in the future and to create a peaceful home environment, you ve got to be a great parent! How one would become a great parent, you might ask. Well there are a few things such as, understanding your child, knowing when an how to punish them, as well as understanding ways to help them gro w and understandRead MoreAttention Deficit Hyper Activity Disorder or ADHD Essay1084 Words   |  5 PagesAttention Deficit Hyper Activity Disorder or ADHD is a dysfunction in the brain. People that were diagnosed with ADHD will show these symptoms; poor attention span, excessive impulsivity, and hyperactivity. These symptoms will cause people diagnosed with ADHD trouble in organization, memory, focus, sitting still, and staying quiet. ADHD was first identified in 1902 by Professor Still. Professor Still was observing children that showed the signs of a person diagnosed with ADHD. He noted how childrenRead MoreChildren With Attention Deficit Hyper Activity Disorder ( Adhd )1386 Words   |  6 Pagesdiagnosed with Attention Deficit Hyper Activity Disorder (ADHD). Through my training and experience I have learned that ADHD is a neurobehavioral development disorder and is a â€Å"persistent pattern inattention and/or hyperactivity—impulsivity that is more frequently displayed and more severe than is typically observed in individuals at a comparable level of development,† as defined within: The Diagnostic and Statistical Manual of Mental Disorders. The essential features of this disorder are developmentallyRead MoreAttention Deficit / Hyperactivity Disorder Essay1233 Words   |  5 PagesAttention Deficit/Hyperactivity Disorder Attention Deficit/Hyperactivity Disorder, (AD/HD), is a neurodevelopmental disorder defined by impaired levels of inattention, disorganization, and hyperactivity- impulsivity. ADHD stands for attention deficit hyperactivity disorder, while ADD stands for attention deficit disorder. ADHD is classified in the Diagnostic and Statistical Manual under neurodevelopmental disorders. (DSM-5). ADHD has been on the rise in the United States of America. Not only hasRead MoreAttention Deficit Hyperactivity Disorder ( Adhd )1552 Words   |  7 PagesATTENTION DEFICIT HYPERACTIVITY DISORDER Seth was a second grader at West Elementary. He constantly got reprimanded by his teachers for not paying attention in class. He could not understand the information given to him during the school day. He thought he was stupid and useless. But he was not. His parents got him tested by a doctor for ADHD. He is one of many kids in the United States who have been recognized as having it. Attention Deficit Hyperactivity Disorder is a major issue in the educationRead MoreAttention Deficit Hyperactivity Disorder ( Adhd )1381 Words   |  6 PagesLife with ADHD It is a silent disability, as individuals with ADHD do not look different from others. Their behavior is attributed to laziness, selfishness, or bad karma and people assume that they have brought it on themselves. And this is the tragedy that live with everyday, layered on top of their suffering from the disorder itself(Lenard and Florence 39). Attention deficit hyperactivity disorder (ADHD) is a disease in children and adults, but is something that can be easily treatedRead MoreAttention Deficit Hyper Activity Disorder728 Words   |  3 PagesI chose to complete the Psychology 1000 Mental Disorder Project on Attention Deficit/ Hyper Activity Disorder because I was diagnosed with Predominately Inattentive Attention Deficit Disorder at age 5 which caused me to struggle academically all through grade school and into high school. I was given an Individual Education Plan for mathematics in grade school that was supposed to help me succeed but hardly did that because to this day I s till cannot do math at a college level. Around age 5, I wasRead MoreEssay on Hyperactivity Disorder1046 Words   |  5 Pagesclassified these children with Attention Deficit Hyperactivity Disorder (ADHD). Parents may think that the children’s behavior of hyperactivity is normal throughout the child’s life. On the contrary, many of them have gone over the limit of being active. This disorder can cause conflicts at school, home, and social life. Knowing the facts, symptoms, and treatments, the parents can help their child with ADHD. According to Maria Basile, Attention Deficit Hyperactivity Disorder (ADHD) is classified as a disruptiveRead MoreAttention Deficit / Hyperactivity Disorder1321 Words   |  6 Pageswith attention deficit/hyperactivity disorder due to certain characteristics that children are exhibiting and this is exacerbated by: behaviors that are developmentally appropriate, cultural differences between home and school, and the lack of knowledge of the symptoms and disorder that is ADHD. Attention Deficit/Hyperactivity disorder is one of the most prevalent conditions amongst youth nation wide. Attention deficit/ hyperactivity disorder also known as ADHD is a developmental brain disorder â€Å"characterized

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

â€Å"Being busy with work, and as a mom, I m a big fan of online shopping† - Kirsty Gallacher Online shopping had gone into business as early as 1992. The number of people that used online shopping had gone up when people started to gain ownership of personal computers. In 2007, 875 million people had at least made one online purchase that year. It continued to grow after that it had been recorded that 9 percent of the United States had been purchasing items online. With the creation of the World Wide Web and a browser sites like Amazon and Ebay had started to come into play. Most of the earliest shoppers were males who know some things about computers and the way they worked, while time passed by in 2001 studies showed that 52 percent of online shoppers were women. Online shopping is a way that retailers could advertise their products and increase sales. Improving the way that we shop today and making it easier for the people. Online shopping is more effective than conventional shopping because it save consumers time, saves consumers energy and consumers would not be as pres sured to purchase items. Topic Sentences Online shopping is more effective than conventional shopping because it save consumers money. Online shopping is more effective than conventional shopping because it is more convenient that conventional shopping Online shopping is more effective than conventional shopping because consumers would not be as pressured to purchase items. Online shopping is goingShow MoreRelatedOnline Shopping Is More Effective Than Conventional Shopping1764 Words   |  8 Pageswith work, and as a mom, I m a big fan of online shopping† - Kirsty Gallacher Online shopping had gone into business as early as 1992. The number of people that used online shopping had gone up when people started to gain ownership of personal computers. In 2007, 875 million people had at least made one online purchase that year. It continued to grow after that it had been recorded that 9 percent of the United States had been purchasing items online. With the creation of the World Wide Web andRead MoreA Report On Online Shopping1197 Words   |  5 Pagesit is more comfortable than conventional shopping which usually attributed with anxious, crowded, traffic jam, limited time, parking space and etc. (BBC, 2014). Apart from this, most of network commodities’ price is cheaper than the same product in store. Hence, online shopping is becoming one of the most popular shopping styles. However, there are more and more complaints about shopping sites today, which became one of the biggest bottlenecks restricting the development of online shopping marketsRead MoreOnline Commerce As A Multi Billion Dollar Industry1290 Words   |  6 PagesOnline commerce was introduced to consumers in the mid-1990’s, and in the years since, it has grown exponentially. It started out virtually nonexistent and has become a multi-billion dollar industry. Nearly every retail sector has entered online commerce; clothing, electronics, home, health and grooming items, even food and groceries are starting to gain traction online. Online commerce sites rival traditional brick and mortar stores such as Walmart and Target, as well as other big-box stores. AsRead MoreOnline Shopping: Effectiveness and Convenience3130 Words   |  13 PagesONLINE SHOPPING: IT’S EFFECTIVENESS AND CONVINIENCE THE PROBLEM AND ITS BACKGROUND Online shopping  or  online retailing  is a form of  electronic commerce  which allows consumers to directly buy goods or  services  from a seller over the  Internet  using a  web browser. Alternative names are: e-web-store, e-shop, e-store, Internet shop, web-shop, web-store, online store, and virtual store. An online shop evokes the physical analogy of buying  products  or services at a  bricks-and-mortar  retailer  or  shoppingRead MoreUsing The Conventional Shopping Processes1267 Words   |  6 Pages Abstract With an increasingly consumerist society, the crowds and queues at the markets and stores using the conventional shopping processes, are inevitable, our aim is to change that by making the shopping at a store and maintaining a warehouse easy through Near Field Communication. The system that we are going to implement cuts down the costs of maintaining a product serial number based database and most importantly saves time in the checkout process and hence an expanding customer base forRead MoreTraditional Markets and Digital Markets1403 Words   |  6 PagesTraditional markets are physical retail markets, and can be local markets or shopping centers and shopping malls, labor markets, international currency and commodity markets, stock markets, for the exchange of shares in corporations, illegal markets such as the market for illicit drugs, arms or pirated products. Traditional markets are preferred by most people because it provide the functions of touch, feel, visual, and more reliab le. For example, importing a car from oversea buyers may like to seeRead MoreThe Internet Has Influenced Our Lives And Relationships1164 Words   |  5 PagesGeneral Introductory statement Thesis Statement Body Economic Merits Learning to make prudent economic decisions More efficient than older shoppers Social Demerits Leads to bullying Creates immature in relationships Commentary Significance of human feeling Potential social issues Knowing how to shop Real commercial environment Conclusion Thesis Restatement Personal opinion Reference Page The Internet as an obstacle: Economic and Social Negatives for the Next Generation Introduction The internet hasRead More The Internet Revolution Essay1599 Words   |  7 Pagesof Fort Worth, Texas and Preview Travel, an exclusive partner of America Online, announced they were both merging to form one of the nations largest internet commerce sites with an expected revenue of nearly one billion dollars (Jones C-7). Companies are merging and joining the internet all out of the internet revolution craze. The internet is revolutionizing the way the world is doing business through faster, easier and more direct consumer access to their desired companies. Of course, such directRead MoreA Study on Internet Marketing Strategies5152 Words   |  21 PagesA study on online marketing strategies used by new media entrepreneurs in India. S. Vivin Richard Ms.Sri Jothi M.Sc Electronic Media, Lecturer Department of Media Sciences Department of Media Sciences College of Engineering, College of Engineering Anna University, Guindy. Anna University, Chennai Abstract: This research investigates the characteristics of online marketing strategies used by new media Entrepreneurs. This research helps to understand the natureRead MoreAdvantages of Amazon.com being the first mover in E-commerce.1276 Words   |  6 PagesE-commerce (electronic-commerce) refers to business over the Internet. 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.