Tuesday, May 5, 2020

Cost volume profit analysis free essay sample

Question 2 Cost Volume Profit Analysis 1. 0 Introduction According to Jon Scheumann a successful organizations need a culture that is attuned to cost management and pay attention to cost structure From that statement manager must pay attention and carefully thinking when do decision making to the cost. For example when manager want to target the profit. They must take every cost that related in production such as variable cost and fix costs. Cost Volume profit analysis is used in decisions making in a company. The reasons why used cost volume profit analysis as a method to make decisions making because It elps manager to estimate future cost, revenue, expenses and profit that helps them to monitor the level of activity in production and monitor the plan. Besides that when used CVP analysis we can identify monitor the activity level and make analysis to avoid loss, find a target profit and maximize the production of unit. We will write a custom essay sample on Cost volume profit analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Moreover CVP analysis can help manager to Identify the risk and effect for their decision making and a technique to analyse the profit change bases on sales volumes, costs, and process. When do CVP analysis the manager can get the information like the product that want to analyse he volume Is required to achieve a certain level of profit total of revenue is needed before the company will incurred loss(break event point) Those flx cost can effects the organization to an unacceptable level of risk. a) A break even analysis must be interpreted in the light of the limitations of its underlying assumption (From Cost Accounting: A managerial Emphasis, by C. T. Horngren) 2. 0 Introduction to Assumption What is assumption? Assumption is something like a rule is must be made or a certain item be ignore when do assumption in CVP analysis. Why need to do assumption In CVP analysis? There Is a limitation of CVP analysis. The effectiveness of CVP analysis must be done with assumption in order to make CVP analysis is useful when the manager do decision making for the future plan. How to make the assumption? It to simplify the cost that hard to calculate and that cost behaviour is always changes. So when do the assumption we can solve It faster at any of period of times and situations. In order to make assumption we must to understand that every assumption Is made that no has too much cost, long period, break a law and company policies. Normally when did the new assumption people hard to accept and eed time to convince them. After we done with assumption for CVP analysis, we should listing all assumption to make other analysis. If assumption Is made is violating, the CVP analysis is can easily modified and make it realistic. What use of 1 org assumption? 10 slmpllTy a complex analysls more easlly ana to set up some conoltlon and control it when do an analysis. Sometime when we do assume there a risk we must to be taken and face it like hidden cost, increasing in petrol cost and tax. 3. 0 Assumption To used assumption in CVP analysis the manager must recognize the cost first. For xample when do CVP analysis, we must identify sales volume, cost, and profit. So when identify the cost there are condition must be made to make the assumption 1 . All cost included variable and fixed cost Why we assume that variable cost and fixed cost included all cost? Because in the firm, we are cannot identify each type element of cost. Besides that firm cannot identify which element of cost should be fixed or variable cost. If the firm cannot identify Fixed and variable cost, it impossible to used cost volume profit analysis. For example if the firm cannot identify fix and variable cost there will be a problem when o CVP analysis. There are a way how to identify which costs are fixed and variable cost. Every cost that related in production and always changes base on the volume of the unit produce is variable cost. Example cost of material and labour to produce item in production. For fix cost is the cost that not affected when level of activity in production is changing. Example is rent and manager salary. So when the firm done correctly to identify fixed and variable cost, it can do CVP analysis correctly and manager can used the correct CVP analysis to make decision making. 2. In graph Cost are in straight line Assume that fixed cost no change in any of range. Variable Cost is proportional and parallel to the line revenue. So in the reality cost of behaviour not remain constant. It mean when we do CVP analysis we must assume a straight line (constants) so when do a calculation it easy to calculate the cost and make analysis. For example if we see in graph the cost is curve line it hard to calculate the cost if the cost is out of range from the graph. So that why we must assume in straight line so it easy to calculate and identify the cost even it out of range in graph. 3. Price is fixed for every volume as purchase/selling ( selling price/direct material) When buy a lot of item, item we buy was offering/make a discount. These make a problem to determine contribution margin ratio. Example normally when we buy/sell a lot of item we can receive/give discount. Event we know that it hard to calculate when price always changes base on the quantity item of we buy/sell. So in order to make easy calculation we must make assumption fixed price every volume was purchase and selling and ignore the cost that give effect the change in price and volume. 4. Variable cost is fix per unit not alculated based on volume produce So when it calculated per unit it hard to identify what actual cost and hidden cost of total volume produce. Even cannot identify actual and hidden cost help when do CVP analysis. If we calculate variable cost base on volume produce we can get difference cost because of hidden cost. That why we must use variable cost fix as per unit so we can used to calculate in CVP analysis. For example if we cannot used this assumption it hard to identify unit control margin ( ucm ) so IT cannot laentlTy unlt control margin I t nara to Tina Break Even Po 5. Sales Mix constant In level of activity, if product y have different level of activity compare to product z. So in graph it can show two product y and product z. From the graph we can see which products give higher profitability or not. If company produce a excess from the target in will incurred loss. For example company manufacture umbrella and rain coat for raining seasons. So it produced more products during that season. 4. 0 Limitation of CVP analysis Cost volume profit analysis is limit to acquire a lot of information. Event cost volume profit can help decision making in future for the short run but in Long run it cannot e used because of the information that get is not up to date and always change from time to time. So manager need to do again analysis in order to get up to date information. Besides that, Cost volume profit is only suitable for a single product when manager used CVP analysis to make decision making. For multi products such as Mc Donald or KFC that run more than one product. It is cannot be used because every type of product did not have same level of activity. So that why when there have two or more product it assumes has same activity. Beside that hard to make variable ratio cost for every product. Moreover, It is hard to identify what element or type of cost that relate. If the manager cannot identify what type of product it make impossible to used Cost Volume Profit Analysis. For example part time worker should assume as variable cost or fix cost. Beside that Cost Volume Profit cannot identify the performance of worker. So that why performance worker were assume as fixed when we know in reality the performance of worker always change. In addition, cost volume profit cannot identify the hidden cost when produce more product in future or the changes of currency money and company or government policy. For example hidden cost like increasing petrol cost, tax, or maintenance machine. CVP analysis maybe present by using equation or chart Break even point (BEP) (in sales revenue) BEP in unit x selling price OR Total Fixed Costs Contribution margin ratio (CMR) Break even point (BEP) (in unit) Total Fixed Cost Contribution per unit Selling price per unit minus variable cost per unit larget pront (In sales revenue) Target profit in units x selling price per unit Total fixed costs + Target profit Target profit (in unit) Contribution (total or per unit) Sales (total or per unit) Margin of safety (MOS) (in units) Current/expected sales in units minus BEP in units Margin of safety (MOS) (in sales revenue) Current/expected sales in RM minus BEP in RM Margin of safety (MOS) in % MOS in units (or sales revenue) x 100 Current/expected sales in units (or sales revenue) b) Bartley Companys primary line of business is making and selling of syrup to bottler. These bottler then sell the finished bottle and cans of syrup to the consumer. In management report say gross margin is decline to 61% to this year(2013) and 62% to the prior year(2012) due to increasing the cost of sweeter and packaging. Does the ncreasing the cost of sweetener and packaging give effect to gross margin? Cost of sweetener and packaging are Cost of good sold or variable cost because of cost this increase when level of activity increase. Below are the formulae of gross margin. Assume that revenue is same from this year and prior year 2013 2012 Revenue RMIOOO Cost of goods sold(sweetener and packaging) RM390 Formulae Gross Margin=(Revenue-C06S/Revenue)x100 Gross margtn(thts % Gross margtn(pnor So from the formulae above is what we can see that the increasing of variable cost/ Cost of good sold(C06S) effected the percentages of gross margin. So from the calculation above we can see that a proved that gross margin percentages decline base on increasing cost of goods sold. B i) Are sweetening and packaging a variable or a fixed cost? Sweetener and packaging are variable cost. This is because cost of Sweetener and packaging increase when cost of production increase. Variable cost is like a cost that relate to the production. Both of them are manufacturing material. Manufacturing are come together with direct material, direct labour, and manufacturing overhead. What the impact on the contribution margin of increasing cost per unit for sweetener or packaging? Contribution margin is defining as total revenue minus total variable cost to obtain contribution margin. For example if cost of sweetener and packaging increase it can give effect to the contribution margin. Below is the situation and calculation if sweetener and packaging cost are increase. Selling Price 10 Variable cost per unit (sweetener and packaging) 6 5 This is a detail of information for selling price and variable cost for the year 2013 and year 2012. Calculation CM = RM4 CM = RM5 CM = Selling Price CM = RMIO- RM6 CM = RMIO- RM5 Variable Cost From the table above this is the contribution margin for year 2013 and year 2012. I nls Is snow tnat cnanglng In varlaDle cost can glve erect 0T tne contrlDutlon margln and also can affect the gross margin. Increasing in variable cost can give impact to contribution margin. If the company want to increase contribution margin they must decrease the variable cost in order to increase contribution margin. Contribution margin is a like gross profit. The difference between gross profit and contribution margin is contribution margin is used for to make analysis while gross profit used historical calculation for specific sales volume. Besides that contribution margin is a like pricing strategy in order to aximum profit from the difference between selling price and variable cost in production. Sometimes by using contribution it can help manager to make analyse the variable cost and a target profit. For example if the manager target to gain profit what show they do if variable cost increase? Should they increase selling price or increase the unit of production. So the impact of variable cost in contribution margin can help manager to make decision. What is implementation of profitability? Implementation profitability is mean a way how the company gain profit. How to gain profit? By doing CVP analysis the company must identify their level of profit or loss. By identify break event point the company know what level it gain profit or loss. Break event point is a point when the situation the company no gain any profit or loss. If the company sales more than break event point it can gain profit and if company sales less that break event point it will incurred loss. B it) My opinion marketing expenditure a fix cost because what we see from statement in question b) say that increasing [selling expenses] due to higher marketing expenditure. So from that statement what I can conclude that selling xpenses increase when the expense marketing expenditure is increase. The reason I did not say that marketing expenditure as a variable cost because marketing expenditure not related to level of activity to produce item. For example when production unit increase it not affects the marketing expenditure. Besides that it expense that not relate to the cost of goods sold and marketing expenditure is amount of money that spend for marketing. -CVP analysis is useful especially to plan future production and sales activity that help firm to maximize profit. Enable the firm to determine break event point(BEP) BEP point is where the minimum unit that company sell is no gain any profit or loss Break Event Point(BEP analysis) Use Break event point from cost volume profit or CVP analysis to make decision making. Break event point(unit) where is the total fix cost divided ucm . From CVP analysis we can used formulae Break Event Point BEP(unit )=total fixed cost OR Fixed cost UCM CS Ratio -used BEP formulae to determine the BEP point or sketch the graph from below. Break event Chart cost(RM) Sales Total Cost BEP(unit) Activity level BEP(RM) These graphs show clearly the BEP of product as well as value in RM value. At BEP oint where the company no gain profit or loss. the term breakeven point is often heard in the context of CVP analysis. Break even means a situation where there is neither profit nor loss. At the breakeven point, the contribution exactly equals the fixed costs. The breakeven quantity is that volume of output at which the fixed costs are equal to the contribution margin; the breakeven revenue is that sales revenue where the contribution margin equals the fixed costs. Normally it used of single product of company. In managerial, In the equations below, if profit is set to zero, the contribution margin will be equal to fixed costs. Contribution Margin The concept of a contribution margin is central to managerial decision making based on Cost-volume-profit Analysis (CVP Analysis). The starting point in CVP Analysis is the following equation: Profit = Total Revenue Total Costs This equation can be rewritten as: Profit = Total Revenue Total Variable Costs Total Fixed Costs The Contribution Margin is Total Revenue minus Total Variable Costs. Contribution margin=Total Revenue Total variable cost Equation for unit contribution margin Unit contribution margin(UCM)=Selling Price Unit Variable Cost or in ratio can be used this equation CS Ratio = sales Revenue otal contribution Selling price -Reason to usea contrlDutlon margin equation Decause to Tina pront 0T per unlt 0T product -So when used this equation management can make decision how they want gain profit per unit of product. -to find sales revenue required by using CS Ratio. This method is particularly useful in service type organizations where it may be difficult or impracticable to identify variable cost per unit of service Traditional Method -to find or target net profit -from equation below management can make decision how many profit they target base on volume of unit and selling price in unit. NP=Px-(a+bx) Where p=selling price Vvolume(unit) †fix cost IF,ariable cost Margin of safety -show the maximum unit can be reduce before the company incurred loss -t he higher the margin, the more company can withstand amount of drop sales which is company can stand fluctuation sales. the lower the margin the more company will suffer of loss -it helps management to measure risk before to sales product Here equation for margin of safety Margin of safety(unit)=expected sales- BEP Conclusion Cost Volume Profit (CVP) Analysis is an important part of short term decision making in a business. Although CVP analysis is cannot get all information need but it help anager to make fast decision making. Event we know that there are many limitation and assumption must be make when do the decision making. The contribution margin is central to CVP Analysis. It is also the basis for determination of the break even point in a business. ReTerence http://smccd. edu/accounts/nurre/online/chtr6. htm http:// ManagedStudy. com/Assumptions of Cost Volume Profit Analysis. htm http://www.accountingdetails.com/assumptions_of_cvp_analysis.htm https://en.wikipedia.org/wiki/Cost%E2%80%93volume%E2%80%93profit_analysis http://smallbusiness.chron.com/calculate-gross-profit-margin-percentage-4133.html https://www.inc.com/guides/2010/10/tips-for-calculating-your-gross-margin.html http://www.ehow.com/how_6402140_calculate-gross-profit-rate.html

Monday, April 13, 2020

Choose Sample Essay Questions From AP Language Exams

Choose Sample Essay Questions From AP Language ExamsThe writing samples of some sample essay questions from AP Language Exams will help you come up with the perfect answer. Most students expect to see sample questions in order to help them memorize them, and write them well. Since those are one way samples, you can copy them and practice on a regular basis. Here is a review of how to choose the best samples that will help you cram for your AP Language Exams.You have to choose the proper sample essay questions that will help you learn how to express yourself in the right manner. There are many types of samples from which you can choose. They will be provided in the online forums and other available resources, so they are easily accessible.However, they should not be selected based on the general classification of whether they are focused or general. This will only lead to a failure, since the sample questions will not help you succeed in the AP Language Exams.The best and the most pro per sample essay questions from the AP Language Exams will have a focus, and a structure to them, and it should also contain a significant number of them. Since there are so many questions on the exam, that can be tedious, and boring, these sample questions from the AP exams will help you learn how to focus on one sample in particular and form the best answer.The structure of the sample questions from the AP Language Exams is also a crucial factor in the selection of the proper sample essay questions. The structured way of expressing oneself is important to make sure that the whole statement is formulated properly, and even if one gets it wrong, then it can still be corrected. These sample questions should also be helpful to students who do not possess much of the subject knowledge, so the ability to construct the sentence effectively will be helpful in those situations.You should also select the proper sample essay questions that have structure and then even if one had a bad attemp t, the best answers will still be found here. It is also important to check out whether the sample questions are fully comprehensive enough to give you an idea of what you are supposed to say and how you need to express yourself. Since there are several different answers available for all the sample questions, it is important to make sure that the sample questions that you have selected to give you adequate information about how to make an appropriate response.There are plenty of websites where you can access sample essays, and you can also refer to the AP English Literature Exam Guide to find out which sample questions are the best ones for your class. Take note that the preparation for the AP Language Exams can be done through taking the online writing practice.

Saturday, April 11, 2020

Developmental Theories Essay Example

Developmental Theories Essay â€Å"All developmental theories can be distilled into one powerful statement – if there is no development, there is no learning. † Do you agree? Use examples from some of the theories that you have encountered to justify your response. Over the years, many psychologists, scholars, mathematicians, teachers and counsellors have pondered this exact statement. I, at the risk of being predictable, agree with this statement but then also think that the idea can be reversed – saying that without learning, there will be limited development. This is not a hasty decision, the studies of Piaget and Vygotsky, along with numerous others cited in Educational Psychology (Woolfolk and Margetts, 2007) and academic journals all point to the conclusive outcome that development is essential to learning. Development, on a biological, social, emotional and cognitive level is defined in Educational Psychology as â€Å"certain changes that occur in human beings†¦between conception and death† (Woolfolk and Margetts, 2007) and â€Å"[these changes] are generally assumed to be for the better and result in behaviour that is more adaptive, more organised, more effective and more complex† (Mussen, Conger and Kagan, 1984). Development is therefore essentially PROGRESSION. Another source even says â€Å"the development of children unfolds along individual pathways whose trajectories are characterized by continuities and discontinuities, as well as by a series of significant transitions† (Shonkoff and Phillips 2000), showing that development is a process and a period of transition. Jean Piaget (1954) is explained in Educational Psychology to believe that â€Å"our thinking processes change radically, though slowly, from birth to maturity because we constantly strive to make sense of the world† (Woolfolk and Margetts, 2007). We will write a custom essay sample on Developmental Theories specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Developmental Theories specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Developmental Theories specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Piaget also â€Å"began to suspect that the key to human knowledge might be discovered by observing how the childs mind develops† (Papert, 1999). He then went on to discuss the term â€Å"social transmission† which means learning from others, and commented that â€Å"the amount people can learn from social transmission varies according to their stage of cognitive development† (Piaget in Woolfolk and Margetts, 2007). Piaget essentially believed that â€Å"cognitive development has to come before learning – the child has to be ‘ready’ to learn† (Piaget in Woolfolk and Margetts, 2007) and Diana Fox repeated this in her essay, Ages and Stages – â€Å"it is often said that the early childhood years are the getting ready phase of development and learning† (Fox, 2002). Jean Piaget pioneered the concept of the four major stages of cognitive development, the sensorimotor, pre-operational, concrete-operational and formal-operation. All of these stages are very closely linked to the idea that development and learning go side by side, for instance, in the pre-operational stage, Educational Psychology states that you can â€Å"see the rapid development of that very important symbol system, language† (Woolfolk and Margetts, 2007). The child therefore needs to â€Å"develop† the capacity to learn the language and if they didn’t develop, they wouldn’t learn. So from Piaget’s teachings about the stages of operation and the way in which we learn, it is clear that learning can only come about with cognitive development. Lev Vygotsky (1978) recognised that â€Å"the child’s culture shapes cognitive development by determining what and how the child will learn about the world† (Woolfolk and Margetts, 2007), thus confirming the other statement being made in this essay – that the lack of learning will affect the development of the child. Vygotsky said that â€Å"interaction encourages development by creating cognitive conflict that motivated change† (Vygotsky in Woolfolk and Margetts, 2007). This shows that through social interactions between peers (learning), it fosters development to a higher learning level – hence moving into the territory of Piaget’s work. Vygotsky had the theory of â€Å"the zone of proximal development† which is â€Å"the distance between the actual developmental level as determined by independent problem solving and the level of potential development as determined through problem solving under adult guidance or in collaboration with more capable peers†. He shows that â€Å"the key to hearty intellectual growth was for children to be supported in this zone. That way, learning could actually shape development† (Thurber, 2003). For the child to be assisted by a supportive and non-judgemental elder, the potential development is far greater then if the child was left to perform in his or her own capacity. For a child trying to learn un-assisted, cognitive development that is â€Å"more adaptive, more organised, ore effective and more complex† (Mussen, Conger and Kagan, 1984) would be lesser than learning with an experienced other because, according to Thurber, â€Å"physical and sensory exploration boost cognitive development† (Thurber, 2003). The statement, â€Å"children are active participants in their own development, reflecting the intrinsic human drive to explore and master ones environment† (Shonkoff and Phillips 2000), can also support the notion that development and learning go hand-in-hand. The drive to explore and master is obviously a means of learning about ones surroundings and the statement shows that through this learning, development occurs. Furthermore, Shonkoff and Phillips (2000) also go on to say that â€Å"human development is shaped by a dynamic and continuous interaction between biology and experience†. Therefore children require â€Å"continuous interaction† with wiser mentors (Vygotskyan theory) and their development occurs while they attempt to â€Å"master† their environments (Piaget). When commenting on Piaget’s work, another source commented that â€Å"as children grow older, they develop progressively better rules and strategies for solving problems and thinking logically† (Seigler in Woolfolk and Margetts, 2007). He then went on to say that teachers can help students develop their capacities for learning. This infers that students or children need to develop in order to learn. Without the development of these learning capacities, learning will not take place. But as we look at Vygotsky, we can see an extension of Piaget’s theories, detailing that without learning, development will be limited.

Tuesday, March 10, 2020

The Fault in Our Stars Essays

The Fault in Our Stars Essays The Fault in Our Stars Paper The Fault in Our Stars Paper Essay Topic: The Fault in Our Stars The Fault in Our Stars John Green derives the books title from a famous line in Shakespearean Julius Caesar: The fault, dear Brutes, is not in our stars, but in ourselves, that we are underlings. There have been more than one interpretation of the Shakespearian quote. One interpretation and probably the one that is most know throughout the Shakespearian literature world is fate is not what drives men to their decisions and actions, but rather the human condition. The title of the John Green book, The Fault in Our Stars is as multi-layered as the book itself. The title can be interpreted or the meaning that can be derived from the book can only be determined from the readers point of view. When he or she has finished the book the reader has to decide what interpretation he or she was able to understand from there ideals of the book. One Of the interpretation that is was able to derive was that the fault is in the nature of things not in how you do them, or even just in yourself generally. Another interpretation that I also was able to derive from the text of the book was the fault is in our stars, and we can do nothing about it. We dont have a choice in the matter. There are multiple more meanings that is probably hidden within the title. Since the book is multi-layered, the title if just as multi-layered. This is because of the book and all the hidden meanings and messages that are within the book. There are just too many interpretations that readers are able to determine from reading the book. That is why if anyone who reads this and disagrees with any of my interpretation, I would truly suggest reading the book and try to see what you determined or interpreted what the meaning Of the title is.

Saturday, February 22, 2020

Kmart Analysis Essay Example | Topics and Well Written Essays - 1250 words

Kmart Analysis - Essay Example Kmart deals in a wide range of retail products. The company principally provides the grocery items on its retail stores along with other consumer products such as women's and kids apparels, fashion clothing, gifts, toys, baby and kids beddings, furniture, nursery products, jewelry, electronics, home appliances, fragrances, personal care items and sports, leisure and fitness goods etc ("Kmart Home", n.d.) Kmart's business operations fall under discount retailing industry. It confronts with overwhelming competition in the industry from the significant retail giants such as Wal-Mart, Target stores, Kohl's and J.C. Penney etc. Kmart has shown a comeback in the industry after the bankruptcy with a vision to deliver value to its customers and shareholders in an identical manner. It aims for constant expansion with a view to advance in terms of sale and profitability records, to enhance the efficacy and alleviate the costs, to strengthen and elevate the utilization of assets towards increasing profits etc ("Corporate History", n.d.) The following chart depicts a snapshot of K-mart's financial ratios ("Kmart Corporation", n.d.) compared to the discount retailing industry average ("Retail (Department & Discount) Industry", n.d.) along with two of its competitors i.e., Wal-Mart ("Ratios for Wal-Mart", n.d.) and Target ("Ratios for Target", n.d.), so as to provide a better insight into the company's financial position and performance with respect to that of its industry and competitors: Kmart Industry Wal-Mart Target Quick Ratio 2.0 0.26 0.13 0.89 Current Ratio 3.6 1.17 0.89 1.50 Debt to Equity 0.93 0.55 0.54 0.70 Gross Margin 25.9% 27.50% 23.17% 32.15% Net Profit Margin 5.6% 3.80% 3.49% 4.58% Return On Assets 10.1% 7.43% 8.32% 7.30% Cash Conversion Cycle 67 days 39 days 14 days 39 days An examination of the above chart straightens out a fine line between Kmart, its major competitors and the whole discount retail industry. The further in-depth interpretation and analysis of the above presented ratios is provided below to compare Kmart's financial position and performance with its competitors and other companies in the same industry: Current Ratio: The current ratio reflects the liquidity position of a company in terms of a comparison of its current assets and current liabilities. Kmart's current ratio is 3.6:1, which means that the company keeps $3.6 worth of liquid assets against every $1 worth of current liabilities. The current ratio of Kmart is much higher than that of the discount retail industry as well as Wal-Mart and Target Corporation individually. Apart from showing a sound liquidity position of the company, it emphasizes the fact that much of the company's current assets are lying idle without being invested further. Quick Ratio: An investigation of the above ratio comparison reveals that the Kmart Corporation's quick ratio is much higher than that of its industry and competitors. Kmart's quick ratio is 2.0, which shows that Kmart is much capable to pay off its short-term debts and liabilities after keeping aside the inventory than all the other companies in the industry. The difference between the current and quick ratios explicit the quantity of stock held by company, which is about 55% of the total current assets for Kmart. Debt to

Thursday, February 6, 2020

Narrative Essay Example | Topics and Well Written Essays - 750 words - 4

Narrative - Essay Example After realization that the world of films is more appealing than I can imagine, I decided to keep the spirit lively by undertaking a Master’s degree in media, my major focus being on Radio and Television studies. When in the university, I got an inordinate chance to train in the first channel of Saudi Arabia, the fifth channel in Saudi Arabia and Institute of Hajj researchers as a photographer, all of which bolstered my understanding of the world of media and communication. I firmly believe that a well-written script and characters are what makes a film, a major reason that made me feel frustrated while in the university when doing photography-related projects. The fundamental reason for the perceived discomfiture was the fact that after doing projects in photography, although they often turned out to be good, I felt left out after the image is completed, a reason that intensified my intention to be a screenwriter so that I can always be part of the complete works such as docu mentaries. When I watch an interesting film, I see myself in it and believe that the ideas on the screen are actually being personified for me, a rare thing that has been developing in me lately. I immediately develop a critical critic of the masterpiece, a factor that has further sharpened my writing skills. However, being in the university was an eye-opener for me. I enjoyed every moment in school primarily because of the many activities that I found myself participating in and the large audience that resoundingly required my presence in various programs, both educational and leisurely. While still working hard on coursework, where I eventually managed a GPA 3.11/4, I could still manage to schedule some time for talk shows, news programs, documentaries, and advertisement. I used my verse skills in media and television presentation to influence and appeal to the audience. The college students always

Tuesday, January 28, 2020

Introduction To Psychology Essay Example for Free

Introduction To Psychology Essay Sylvia is 28 years old, stay-at-home mother raising two small children with her husband, who travels frequently for his work. Sylvia finds herself feeling bored and isolated a lot of the time. She finds herself overeating and then feeling bad about her weight gain. She has trouble sleeping at night and takes frequent naps during the day. She has persistent thoughts that she is an unlikable person and cannot manage to do anything right. She feels guilty that she is not a good enough mother to her children. When her husband is home, she questions if he loves her and secretly wonders if he does not. She feels hopeless that her life will get better and no longer enjoys doing things that she once did. It appears that Sylvia is struggling with Major Depression. In regard to case study 2, Sylvia’s husband is traveling a lot and not home very much. She is raising two children and doesn’t work. Sylvia questions if her husband still loves her and she feels hopeless, and no longer enjoys things she once did. Sylvia finds herself over eating and feeling bad about her weight. In addressing these issue Sylva is having, I’d like to address Charles Darwin’s evolutionary theory. The need to belong, having social bonds with family, friends, co-workers, our spouse creates a sense of happiness and joy in people. Humans are social beings by nature and when something good is happening in their lives and they share it with others, it makes them even feel better about the good news. People spend a great deal of time thinking about relationships, the joy and happiness these relationships bring them. When our need for social bonding is satisfied in balance with two other basic psychological needs, autonomy (a sense of personal control) and competence, we experience a deep sense of well being, and our self-esteem rides high (Myers, 2014). Therefor, ones self-esteem is gauged by how valued, loved  and accepted they feel. In the case with Sylvia she is suffering from attention and isolation not only from her husband, but other people. She is lacking a social bond with her husband because he is not around much and she has little social interaction with people because she is a stay at home mom. Sylvia is also lacking a career and that would challenge her and give her a feeling of accomplishment and being needed. Although Sylvia has children that need her love and attention, Sylvia is feeling isolated and lonely because of her need to interact with her husband who is not paying enough attention to her. Her husband is not acknowledging and praising her enough for how hard she works to raise the children and keep the home up. Which is making her feel ignored and unneeded, causing her to question herself worth and her husbands love for her. Sylvia is becoming depressed and using food for comfort and out of boredom. Because Sylvia is gaining weight, she feels unattractive, and her self-esteem is low do to her appearance and the lack of social interaction from her husband. Sylvia doesn’t feel loved by her husband, and most likely feels its do to her gaining weight and she thinks he does find her attractive anymore. Sylvia may feel her husband is ignoring her even when he is home because she is gaining weight. Sylvia’s husband ignoring her it’s causing her to feel rejected, which is causing her extreme pain and leading to her overeating and depression. There seems to be a lack of communication between Sylvia and her husband. The lack of communication, possibly even a silent treatment is causing Sylvia to feel hopeless because she doesn’t know what is wrong and she is longing, and in need of a relationship and attachment with her husband. The lack of outside interaction with other friends, family, and social events is causing Sylvia to feel isolated and lonely too. All of these environment stimulants taking place in Sylvia’s life maybe a direct cause to Sylvia’s depression. Sylvia is lacking the ability to pass on to the next level of the need for self-esteem, achievement, competence, and independence (Myers, 2014). Which could be contributing and triggering her major depression episode. A major depressive episode is not a disorder in itself, but rather more of a description or symptoms of part of a disorder most often depressive disorder or bipolar. A person suffering from a major depressive episode must have a depressed mood or a loss of interest in daily activities consistently for a minimum of a two-week time  span (Psych Central, 2013). In diagnosing the mood must reflect a change from the person’s normal mood. A person’s daily activities and functions, such as work, social routines and friends, education, family, and relationships must also have been negatively impacted by the change in their mood. A major depressive episode is also identified by presence of five or more of the following symptoms. The patient can show signs of significant weight loss or weight gain even not dieting or trying to lose or gain weight. The patient will also display a change in appetite almost everyday, either with an increase or a decrease in their normal eating habits. The weight change is typically set at an increase or decrease in weight of more than 5% per month. The patient will display a depressed mood almost the entire day and this sadness, emptiness, loneliness, crying, and distant is observed by others or indicted by the patient, is typically consistent every day for at least two weeks or more. Children may report the patient as being irritable or sad all the time. The patient can exhibit noticeable decrease in things, and pleasures they normally enjoy and love to do. These decreases in pleasures and activities that they normally enjoy will progressive decrease more and more everyday. The patient can have either insomnia or hypersomnia and is present everyday. Insomnia and hypersomnia can even alter from not being able to sleep at all, to sleeping all day. The patient will express feeling of worthlessness or even excessive inappropriate guilt almost everyday. The patient can have decreased ability to think and concentrate, even maybe very indecisive almost everyday. The patient may have repetitive thoughts of suicide without a plan or any idea of how they would kill themselves (Psych Central, 2013). As a general rule major depressive episode is not diagnosed when the patient has experience the loss of a loved one. Generally speaking, the above listed symptoms are common when morning the death of a loved one (Psych Central, 2013). Most practicing clinicians believe that depression is caused by equal combination biological, social, and psychological factors (Grohol, 2006). First off and most important is to get Sylvia’s major depression under control and she should be put on medication, an antidepressant, such as Zoloft to help treat her symptoms and stabilize her imbalance. I would recommend that Sylvia and her husband start psychotherapy together, such as marriage counseling to help repair their marital bond and help make her  husband more aware of how Sylvia is feeling. By making her husband more aware of how his wife is feeling and correcting the issues of lack of attention, lack of communication, lack of feeling needed, wanted and loved by her husband. Sylvia could also benefit from other forms of psychotherapy, such as group therapy. With Sylvia feelings of loneliness, isolation and worthlessness, it my opinion that putting Sylvia in a social environment, with other people experiencing similar problems, it will help her engage with others and identify with other people (Grohol, 2006). Psychotherapy can range from a wide variety of effective therapeutic treatments such as, cognitive behavioral therapy, behavioral therapy, interpersonal therapy, rational emotive therapy, to family therapy and psychodynamic approaches. Both independent and group sessions are commonly used, but it does depend on the severity of the depressive episode (Grohol, 2006). In this case study with Sylvia, my opinion would be to recommend her to get on an antidepressant and attend a group therapy, one on one cognitive behavioral therapy, and finally that her and her husband start family therapy. In my opinion it’s important to get both Sylvia and her husband working as a team together and making them both aware of how each is causing the other to feel and react. Sylvia’s doctor and psychiatrist should observe her for a period of time for the possibility of bipolar disorder. In many cases, mental disorders can be misdiagnosis, and really need observation from the doctor and therapy sessions to really pin point what is really going on with a patient. Many of these illnesses and disorders have symptoms and characteristics that are the same, so it’s important to work closely with your doctor and follow the treatment plans, including medication and therapeutic treatments, to accurately diagnosis and effectively treat the disorder correctly. References: 1. Grohol, J. (2006). Depression Treatment. Psych Central. Retrieved on August 12, 2014, from http://psychcentral.com/lib/depression-treatment/000646 2. Myers, David G. Exploring Psychology with Updates on DSM-5, 9th Edition. Worth Publishers, 06/2014. VitalBook file. 3. Psych Central. (2013). Major Depressive Episode Symptoms. Psych Central. Retrieved on August 11, 2014, from http://psychcentral.com/disorders/major-depressive-episode-symptoms/