Sleep Deprivation Night Naps & Night Sleep For Extend Hour

Question: Depict about the Sleep Deprivation for Naps and Night-time Sleep. Answer: 1. Lydia Dottos encounters on lack of sleep shows how whenever denied of rest for since quite a while ago expanded hours one thinks that its troublesome focusing or performing undertakings. Essentially lack of sleep is where one is denied of satisfactory rest. Such a state can cause body conditions like exhaustion, awkwardness, languor, unfit to take legitimate choices and so forth. We will perceive what the Dottos test says about it. The principal sign felt by members who kept alert till 12 hours was exhaustion and a slip in fixation levels. Dissatisfactions and bothering crawled it when something was hard to comprehend. The PC test before long appeared to be seen as exhausting and disturbing. As hours passed by the member turned out to be progressively dull and sleepy and was in no state of mind to try and portray how it felt. As 24 hours of lack of sleep level came to, the member felt troubled. The temperament as well as the test execution got more unfortunate. There was an inside battle being made to not nod off. The following signs were that of vulnerability about the finishing of the test. A sort of a downturn whether one will have the option to make it till the test keeps going. On the once in a while snooze that was permitted in this analysis the member felt uneasiness and depleted with the inclination that he isn't permitted to rest as much as he wanted. With the snooze the scores of the tests taken later improved significantly nearly by 40%. Vibes of vanishing or blanking out happened from time to time when there was no rest for extended periods of time (Dotto, 2000). 2. The connection between a short rest and a typical evening rest is differed. It is accepted that a short rest has authority over an evening time rest. Snoozes are little rest times however a bit of testing as not at all like night these are the occasions when there happens bunches of sounds encompassing an individual. An evening rest experiences an earlier sleep time routine (Michi, 2016). Some positive transient impacts of resting which has been seen in the Dottos try are as per the following: an) Improved readiness b) EEG movement upgrades significance expanded readiness c) Sleep inertness upgraded d) The reaction to an exhibition was expanded e) Short term memory execution upgraded f) Vigilance execution improved (Amber, 2001) From the Dottos try the two subjects subsequent to snoozing felt invigorated and an improved attitude. The inclination was like what they were the point at which they started the analysis. These snoozes helped them perform better in their PC undertakings. There was a 40% expansion in their score for sensible thinking tests. The main potential negative impact of short snoozes can be unpredictable and incapable evening rest. Studies show that concise rests are better than longer snoozes as it instigates better sharpness in human personalities. Some negative quick impacts can be disarray, confusion and drowsiness when short snoozes are taken (Lack, 2016). 3. Resting is a worldwide action. Naps assist one with evacuating sluggishness as well as helps in psychological working (Lovato, 2010). Albeit resting is a wonder basic for babies, grown-ups additionally accept it as an every day schedule all through their life expectancy. Such snoozes are taken for different reasons. Some can be to compensate for loss of rest or in planning to a rest misfortune. Normal resting for long haul can be helpful to state of mind, sharpness and psychological execution of an individual. A portion of the investigations of normal long haul snoozing on subjects demonstrated that customary resting keeps individuals cheerful and intellectually stable. Solid male people matured in the middle of 18 - 30 years on long haul resting demonstrated enhancements for carefulness, sharpness and sensible thinking. These people were denied of rest for 2 evenings and took 2, 4 and 8 hours snooze at holes following two days. Viability of a snooze additionally relies upon the time it has been taken. Long snoozes help non events of rest inactivity in people. Rest inactivity is where after a long rest normally after thirty minutes, at a hole the advantages are experienced. During such time people can't think and perform. Their enlivening isn't finished in view of rest. A portion of different qualities of somebody experiencing rest idleness are disarray, shortfall or drowsiness. This circumstance additionally happens relying upon what stage the individual is in when the individual is resting. Because of rest latency one can confront disability of intellectual capacities on occasion (Milner, 2009). 4. I have picked LiveScience.com for composing the appropriate response of this inquiry. Live Science is a news entry for all nerds and science sweethearts. It shows the world a genuine window concerning why things occur. This news entrance is picked as it generally gives an extraordinary comprehension of our general surroundings. The news online gateway has some great articles on restless states. The key finding of the archives is that how individuals get influenced because of hardships of rest. A languid morning, intermittent yawns, mind-set issue are exceptionally regular attributes of somebody who has not closed eyes during evening. Lack of sleep has numerous different impacts moreover. According to Dr Steven Feinsilver, who is the Director of Center for Sleep Medicine one can encounter huge enthusiastic issues whenever denied of rest. Physical and mental harms can happen. Various volunteers approach so researchers can inquire about regarding this matter. The issues start at an exceptionally little scope and becomes greater the more one is denied of rest. A portion of the basic signs discovered are of deliriums, miniaturized scale dozes, pipedreams and a confounded perspective (Miller, 2015) . This was additionally clear from our reading material research analysis of Dotto. 5. For responding to this inquiry I picked a piece from the Journal of Sleep Research with the theme Daytime lethargy and neural cardiovascular regulation in rest related breathing issue written in the year 2008. It is seen that a portion of the different issue while one rest prompts breathing issues, daytime lethargy and other clinical diseases. The purposes behind this are obscure and tests are made to discover their reasons. Here in an investigation creator has demonstrated how heart tweaks happening while snoozing are making issue of breathing related rest during daytime. 53 patients having such rest issue experienced an investigation of nighttime polysomnography. Such over the top lethargy during daytime was known under a Multiple Sleep Latency Test having a reaction less or proportional to 600os. Its found that with nature of rest a people heart guideline, heat rate varieties and bar reflex affectability fluctuates. Individuals having a ton of daytime lethargy has high affectability and lower to higher proportion of pulse changeability at shifted phases of evening time rest than patients who don't have daytime languor (Lombardi, 2008). The subjects of investigation are 46 men and 7 ladi es who were never on drugs, caffeine misuse, liquor, diabetes, hypertension, hear or thyroid ailments. Different Sleep Latency test controlled by standard strategies demonstrated the amount of rest has a backwards extent to the seriousness of daytime somnolence.(Rechtschaffen and kales, 2006) References Dotto, L. (2010), Asleep In The Fast Lane. Michi, R. (2016), The Difference Between Naps and Night-time Sleep, Retrieved from https://childrenssleepconsultant.com/2016/03/31/the-contrast among snoozes and-evening time rest/ Golden, J. (2001), The Benefits of Brief and Long Naps, Retrieved from https://journalsleep.org/Articles/240307.pdf Need, L. (2016), A Brief Afternoon Nap Following Nocturnal Sleep Restriction: Which Nap Duration is Most Recuperative?, Retrieved from https://journalsleep.org/Articles/290616.pdf Lovato, N. (2010), The impacts of snoozing on psychological working, Retrieved from https://www.researchgate.net/distribution/47790669_The_effects_of_napping_on_cognitive_functioning Milner, C. (2009), Benefits of snoozing in sound grown-ups: effect of rest length, time of day, age, and involvement in resting, Retrieved from https://onlinelibrary.wiley.com/doi/10.1111/j.1365-2869.2008.00718.x/full Mill operator, S. (2015), The Spooky Effects of Sleep Deprivation, Retrieved from https://www.livescience.com/52592-creepy impacts rest deprivation.html Carolina., L. (2008), Daytime drowsiness and neural heart adjustment in rest related breathing issue, Journal of Sleep Research, Volume 17, Issue 3, Italy Rechtschaffen, A. furthermore, Kales, A. (2006), A Manual of Standardized Terminology: Techniques and Scoring System for Sleep Stages of Human Subjects. UCLA Brain Information Service/Brain Research Institute, Los Angeles,

buy custom Risk Assessment Plan essay

purchase custom Risk Assessment Plan article Presentation There are potential dangers both at the work environment and homes. A few dangers can be recognized and revised effectively, while others can cause dangerous circumstances. Be that as it may, a hazard evaluation plan gives a resistance to distinguish and forestall dangers that can happen either at the work environment or at home. Furthermore, most dangers happen at the work environment because of poor work rehearses. These practices incorporate damaging safe practices at the work environment, over-burdening and congestion, utilization of deficient apparatuses, and poor support of devices and gear. At any work place, the representatives should report any hazard to the boss to guarantee it is fixed on schedule. Thusly, the director has the duty to guarantee that the all dangers are disposed of. This paper targets distinguishing a hazard appraisal plan for potential dangers that happen at the work places. Potential Risks That Exist at the Workplace. The dangers that happen at the working environment can be grouped into physical, ergonomic, and compound and organic perils (Tillman, 2006). Physical Hazards Physical dangers are the most well-known dangers that happen all things considered working environments. They incorporate dangers from frayed electrical ropes, boisterous clamor, spills, and falls. Significant level of commotion at the work environment is unsafe in light of the fact that it prompts interchanges troubles and unsettling influences to quiet mind (Tillman, 2006). The hazard presented by noisy commotion happens generally in regions, for example, creation zones and workshops. Hence, it is significant that the laborers around there utilize individual hearing defenders. What's more, boisterous commotions can result from poor upkeep of instruments and hardware. To dodge this hazard, it is fitting to apply routine upkeep practices, for example, greasing up the moving parts (Spellman Bieber, 2011). Furthermore, infrared electical wires represent a danger of stun when the individual contacts the unprotected wire. This hazard can prompt more peril when an individual uses water in a high voltage region. More to state, an electric stun can cause different conditions, for example, faltering and falling (Spellman Bieber, 2011). Overheated wires can cause starting and fire. Be that as it may, if there should be an occurrence of electric stun, it is critical to turn off the fundamental changes to remove the progression of flow. A circuit repairman ought to be counseled quickly to guarantee every electrical wire are protected. Consideration must be paid when introducing electrical gadgets to bring down the dangers because of wrong associations and overheating (Tillman, 2006). Then again, slipping happens in circumstances where there is too little contact that it gets testing to keep up an upstanding stance. The hazard is generally identified with smooth and even surfaces (Lingard Rowlinson, 2005). It for the most part happens in workplaces when performing obligations, for example, washing and cleaning. In any case, the hazard can be decreased by wearing shoes with unpleasant soles. It is valuable to keep away from cleansers when washing such surfaces since they quicken the pace of spilling. Moreover, a falling risk results from raised surfaces. It generally happens when working over the working level or at unprotected edge and tumbling from stepping stools (Spellman Bieber, 2011). Synthetic Hazards Individuals can be presented to unsafe specialists in various manners. These incorporate direct introduction to substances, for example, cleaning operators and paints. Also, substances produced during work exercises, for example, exhaust and smoke from welding have potential destructive impacts (Gantt, 2009). Then again, dangers acted by organic operators such like microbes may cause extreme impacts after a long presentation. Potential results of introduction to dangerous specialists incorporate skin aggravation, loss of cognizance, and hypersensitivities (Detels, Gulliford, Karim, Tan, 2015). Synthetic dangers happen and cause hurt when breathed in, ingested, and after direct contact with the polluted thing. What's more, these perils cause chances in various way (Detels et al., 2015). For instance, a nearby hazard influences just the uncovered part, while a fundamental impact spreads through the body. Albeit combined dangers are not apparent on its first presentation, in rehashed introduction, they can cause serious impacts (Gantt, 2009). The dangers related with compound and organic risks can be overseen in the accompanying manners. One ought to survey the dangers of the dangerous substance before it is utilized by understanding the data on bundle marks that give rules on safe dealing with and use. Wellbeing safeguards ought to be kept up to diminish the introduction of representatives to substance and organic operators (Detels et al., 2015). Furthermore, the businesses ought to guarantee that control measures are utilized and kept up. This includes observing the introduction of representatives to perilous materials via completing suitable wellbeing observation and guaranteeing that the workers are taught on fundamental data, directions, and preparing on concoction and organic operators (Gantt, 2009). Moreover, all associations should find a way to get ready plans and techniques to manage mishaps, episodes, and crises. In connection, such concoction and natural unsafe operators ought to be put away in a limited zone where they can be gotten to by the approved people as it were. The business should likewise have satisfactory data about properties and risks of concoction operators (Lingard Rowlinson, 2005). What's more, compound stores must be marked obviously. At long last, they should be discarded such that they won't represent any peril to individuals. It is additionally recommendable to utilize individual defensive gadgets against substance introduction in circumstances where specialized measures can't diminish the hazard. Gadgets, for example, gas covers, gloves, and gumboots ought to be proficiently defensive and appropriate for the work (Gantt, 2009). Purchase custom Risk Assessment Plan article

Accounts Receivable and Bad Debts Expense

Accounts Receivable and Bad Debts Expense When you are running a business  or an  organization, managing  the accounts receivables  (A.R.)  is a day-to-day affair.  You know you have to keep things tight, but you don’t know how to go about it.What  if  clients do not pay on time? What if you have a delayed payment? How do you ensure that you have money to spend on marketing and strategizing, and yet have everything functioning just as it should? You don’t want to fire employees, do you?The one thing that can help you take care of it is ensuring that accounts receivables happen as they should.So, what is  it?A.R.  is the balance that  your  customers owe your  firm  for goods or services  bought  but  is  yet to  be paid. For any sales, an  organization  needs to  send  out invoices to the customers  for  payment. However, there are challenges that  organizations  have to deal  with  when it comes to  pending amounts.A  firm also extends the line of credit  for its customers, with terms that  have  due payment  dates, set with  a  consensus  and can range from weeks to a fiscal or calendar year.  And since the customers are legally obliged to pay the debts,  organizations  consider these receivables as assets.Current assets involve those  amounts receivable  that is  due in less than a year.  In such cases, the firm accepts an IOU (I Owe You) from the customers.HOW DO BUSINESSES WORK WITH ACCOUNTS RECEIVABLES?What could be the first thing in your mind when you start a business?  Probably expansion?    Or getting new clients with the  right sales pitch  strategy?And for that,  you’ll need customers and sales.  To facilitate hassle-free payments and transactions, most of the  organizations  allow a portion of their sales to go on credit, particularly for customers who are regular.Some companies allow their customers to pay after the delivery of goods or services.  When  a  customer orders a good,  the company waits for the payment and meanwhile, considers these pending invoices as accounts receivabl e.WHAT IS THE SIGNIFICANCE OF ACCOUNTS RECEIVABLES?As many as  93% of businesses  receive late payments, and you would need to  be prepared  for it.Accounts Receivables are considered to be an essential part of a business. Since most of the receivables are current assets, an  organization  or a firm  deems them as short-term debts.Analysts assess accounts receivables based on the firm’s frequency of collecting the balance in an accounting  period  and also  analyze  the sales outstanding for the receivable balance over a stipulated period.  If you do it properly, you keep  customer perceptions  about your brand in check too.DIFFERENCE BETWEEN RECEIVABLES AND ACCOUNTS RECEIVABLESYou may have to write off bad debts sooner than you know it. Statistics suggest that on average, companies write off around  4% of their accounts receivable  as bad  debt,  and that can add up quickly if you aren’t careful.Before we dig in deeper, here is a small difference between two types of receivable s in a company.  Though both  might  sound quite similar, you’ll see  a difference when you sit to review your financial documents.Receivables are the  financial  debts that  others owe to your  company  and  as a whole, pretty much cover  everything under  Trade  and  Non-Trade Receivables.Trade Receivablesâ€"  Trade Receivables are the credits that  your  customers owe  you  for all the goods and services purchased  from your company. These receivables  are recorded  in  your  company’s balance sheet as current assets.Non-Trade Receivables  â€" Non-Trade Receivables come from the transactions, apart from  your  normal line of business. These have reimbursements from insurance, advance receivables from  your  employees, receivables from insurance claims and tax returns.Do all receivables come under  A.R.?    No.  while  A.R.is  a  receivable, not  all kinds of receivables  are  accounts receivables.ACCOUNTS RECEIVABLES VS. ACCOUNTS PAYABLESYou might  have a fair idea on the bas ics of accounts receivables,  so  here is a distinction between two types of accounts that your company will  fundamentally  run on.While accounts receivables are the amounts pending from a client or  customer,  accounts payables are debts that your  company owes to the suppliers or vendors. You can consider this as an accounting entry in the firm’s book of debts. These are just the opposite of the receivables and reflect as Current Liabilities on the balance sheet.ACCOUNTS RECEIVABLES AFFECT ON BUSINESS CASH FLOWFor your  company to survive in the market, a proper and on-going business cash flow is important.  What if  your company runs out of cash for any reason?  In such a case,  there is no way you can  withstand the poor financial health for a long time.In  brief, cash flow is the inflow and outflow of money in the  business  and helps in meeting order requirements, payroll within the company and  running  other operational activities.The operational expenses and inflow, espe cially the  receivables and payables,  are  major factors that  calculate  the cash flow of your  company.Cash Flow = Operational Cash Flow + Financial Cash Flow + Investment Cash Flow  Accounts receivables hold a significant  part in the  operating  cash flow  of your company. Any  amount involved in unpaid invoices isn’t  considered physical cash flow, because you don’t have the cash in hand.How do You Ensure You Manage Accounts Receivables Properly?Did you know that if you have bills overdue for over 90 days, they could be worth as little as  20% of their initial value? You wouldn’t want that, would you?  Few tips on how to manage your accounts receivables:1. Manage Your Accounts Receivables Closely  â€" Unless you track your receivables, you might not have a clear picture of your available cash. The receivables cannot even be considered as a part of your business cash flow because you haven’t received the money yet.Therefore, it’s important to chase the pending money t o make sure that the payments are received  positively  and to avoid a setback in the actual cash flow you require for your business.2. Sync Your Receivables With Your Payables  â€" Both accounts receivables and payables are  inter-related in a way. While you have money  pending from the customers,  you  also  have pending payments that you owe to your suppliers  or vendors. These payables  include bills, payrolls, operational expenses,  and  business payments, that you need to pay within a time-frame.If your customers aren’t diligent about paying on time, your payables will be affected as a result. Also, your receivables might have a window of more than a month, but certain payables cannot wait that long.Therefore, you need to be careful of the  accounts  receivable turnover ratio  at all times, else you might find yourself in a tough spot in running your business smoothly.In such cases,  it’s a good idea  to slightly narrow  down  the time-frame of receiving  payments from you r clients and  customers.3. Keeping an Eye on the Outstanding Accounts Receivables  â€" For  the growth of a company, it’s a mandate to stay updated as well as upgraded; and both  require  money. If the inflow is not much compared to your outflow, you will skip either of the two to maintain liquidity in the business.By keeping an eye on your receivables, and having proper methods of chasing it, you’ll save yourself from going beneath the benchmark.In case of situations where you aren’t able to wait longer for the  receivables  but have already provided the customer with a time-frame that hasn’t arrived yet, you can also  count  on  Invoice Factoring. This  is a financing tool that allows short-term capital for a business to run,  in exchange for the invoices.You’ll receive 80% of the invoice value right away and rest 20%, once when the payment is complete. However,  you get charged  a fee for the same,  and it’s available only for business to business  or business to gov ernment  invoicing.4. An Accounts Receivables Process  â€" A docile  plan for debt collection might not always work. An assertive approach instead, will  help you improve the cash flow. If  you can manage the accounts receivable process, you’ll be able  to  get your money on time systematically. A receivables process will have plans on how you can strategically  make sure your receivables aren’t long overdue. Below are few terms you can include to handle such situations effectively.Clear out payment  terms with your clients/customers and keep it as transparent as possible.Always use your brand logo to stand out among multiple invoices that the clients/customers receive  every  day.Everything you write down has to be  crystal clear and comprehensible to the clients/customers.Being on time and sending out invoices in a particular date or within  the dates will let the clients and  customers remember you.Any  late payment needs to  be charged. That way the clients/customers will av oid unpunctuality and make payments timely.Have a team to call the clients/customers to remind  them  of their outstanding bills.5. Revisit Your Policies  â€" If you feel that your business isn’t facing issues as of now and you have enough cash flow to meet requirements, run the operations and even upgrade, you are good with receivables. However, there  is always room for improvement.  You  can always revisit your policies to  make the most of them.To reduce the receivable pressure, you can cut down on your payment timelines. Invest in training your professionals in the accounts receivable team, so that they well versed with the company requirements and processes. Figure out a plan that can help your professionals  systematically chase the dues on time.6. Clear and Short Approval Process â€" There is no harm in extending your credit, but while doing so, you need to make sure that the process is clear and needs to include instructions on how and when to cancel credit limits and pla ce the defaulter’s account on hold.Giving in to credits is quite a natural thing when you want to grow your business and improve sales. However, some pitfalls  lead  to  the  severe  financial health of your company.7. Bill Electronically  â€" Billing your customers  online  will help avoid too many  hard  copies. Paper checks might sound better, but there is more accuracy in electronically generated bills and  invoices. Plus,  it  allows you a hassle-free process.HIGH ACCOUNTS RECEIVABLE TURNOVERNow that we  have  talked  about  ways of managing your accounts receivables, we also need to emphasize a healthy financial statement of your company.How do you  accomplish  that?    If you’re looking to have a  healthy financial statement, your  company needs to  be able to make debt collections efficiently. The accounts receivable turnover of a company explains the collection of average accounts receivables in a year. If the turnover ratio is lower than expected, it shows either low c ustomer quality or  an  unproductive collection department.As long as your  company  can  collect credit on time, the business is safe;  else  it’s  high time  you  looked  into the problems seriously.WHAT IS BAD DEBT EXPENSE?What happens when your accounts receivables cannot  be collected  anymore?  That’s when you know you have a Bad Debt.  Bad debts are a loss that your  company endures when the extended credit becomes worthless due to the customers’ inability to pay.After 90 days overdue, these bad debts are considered uncollectible,  and  this will further increase the  expense in profit and loss statement.Based on the past experiences, some companies that allow credit  sales, estimate the certain percentage of their sales to turn into bad debts; which  you can record  as provision for credit losses.THE TOP BAD DEBT SCENARIOS YOU WANT TO AVOIDImagine you have a company that sells out bicycle parts and you have  regular customers who make frequent purchases.  Keeping that in mind, you allowed an extended credit  to  few of the  customers  on request and  had  agreed to  receive  the payment after two  months.However,  if  these  customers  are  not getting back  on time  and are  also not responding to calls or emails even after two  months, they can be considered as low-quality customers.You might want to keep this under accounts receivable until you feel you can expect money; but if the customers haven’t shown positive signs of  paying  the pending amount,  you  can consider them  as  bad debts  and  also  write it  off after 90 days.There are two methods for recording the amount of Bad Debts Expense:1. Direct Write-Off Method  â€"  In this  method,  the uncollected account is identified and then removed  from accounts receivables. This method results in  debt  to the bad debt expense and a credit to the receivables for the amount  written-off  and  you need it while filing  your  U.S. income taxes.2. Allowance Method â€" In this method, a compan y foresees the accounts receivables that will not  be collected.  It  is said  that this method is more helpful comparatively, since the balance sheet will have a more realistic amount to be collected from  the accounts  receivables, and also,  these bad debts expense will be reported closer to the time of credit sales  on the firm’s statement.When both balances  are registered  in the balance sheet, the loan receivable account will  be reduced. Firms use statistical calculations to estimate the bad debts expense and determine the probable losses, based on the historical data. Also, a bad debts expense can be assessed  using the percentage of the net sales based on previous experiences.HOW BAD DEBT EXPENSE AFFECTS YOUR BUSINESS?Whether you want to extend the time of payment for the customer or want to write it off directly depends on your  decision, but before that,  you need to be mindful of the payment terms  and conditions. Once your payment terms  are set,  communicate  to  th e customers and  then follow  up diligently.  Failing to adhere to these terms will affect both the  customers as well as the business.Why write-off an  outstanding invoice?    Writing  off an outstanding invoice will give you a precise scenario  of  the financial health of your company.  This  will avoid unnecessary overstatement of your revenue, assets,  and  earnings from those  assets by the end of the year.How can you ensure better  bookkeeping?  For  better  bookkeeping,  you need an accounting method for your company to follow.  It’s easy to  get confused  as to  which accounting method to own. Nevertheless, it is one of the vital decisions you need to make  as  you’ll be sticking  to it  for a long time.ACCRUAL VS. CASH ACCOUNTINGThere are two options you have for accounting method:  Cash  basis accounting  and  Accrual accounting. In the former, the sales and purchase  are  recorded as soon as you receive money from the customer or pay a bill.In accrual accounting, a sa le  is recorded  the moment you provide goods or services,  and  an  expense  is counted  when you purchase the same from the vendor, irrespective of the payment being  received/paid  or not.1. Cash Basis Accounting  â€"  Small businesses generally go for this, where  the purchase and sales  are recorded  as and when cash is received or paid.For example, if you are supplying notebooks to an office, you will not record the sale until you receive payment for the sale made.  Once you have received the payment, you can include this in the book.Similarly, the papers and covers you purchase for the notebook manufacturing cannot be recorded in the book as a purchase, unless you make payments for the same.  Once the payment  is  made, you can include this under purchase.2. Accrual Accounting â€" This method allows you to record the sales and purchases as and when the delivery  is done,  or  services  are fulfilled.For example, if you are supplying 100 notebooks to  an office, you will make an invoice to bill the customer.  You can record it  in the book immediately, irrespective of you receiving the payment or not.Similarly, when you purchase the raw  materials,  you  need to record the purchase immediately after receiving them from the vendor, even if the payment  isn’t  yet done.Accrual accounting can be a little challenging  for you, considering the cash ambiguity within the anticipated  period, especially when a customer owes you money.  You  may or may  not receive the payment  due from the customers, and might end up facing a bad debt.  However, if it becomes difficult to track, you can even consult bookkeeping professionals available, either online or personally.IMPACT OF THE BAD DEBT EXPENSE ON YOUR FINANCIAL STATEMENTSLike we mentioned before, writing  off an outstanding invoice as bad debt is ideal because it will help avoid overstating your revenue and reflects actual collectible amount from the clients and  customers.  But  in any case, bad debt is  alwa ys a loss for your  business and is best avoided with practical methodologies.Here is how bad debts affect a company’s balance sheet and profit and loss statements.How Bad Debt Affects the Financial Statements:Account AffectedImpact on AccountFinancial StatementBad Debt ExpenseIncreaseProfit and LossAccounts ReceivableDecreaseBalance SheetHOW TO KNOW YOUR CUSTOMERS?When you are new in a business, it might not always seem possible to be able to judge your customers. To increase sales and  clients, you might as well go ahead  of your credit limit,  and  time  of payment  you set  for them.However, there are few basic attributes that you can easily pick to understand if it’s time to write-off invoices of those customers or  waits  for a while.You’ve waited long enough,  but  the customer is not contacting you regarding the dues. The only reason behind such response is an intention on not paying.You are trying to make contacts,  but  the customer won’t answer your calls. When cu stomers start ignoring your calls, it indicates that they are not ready to make payments.Even after extended credit, if a customer is not communicating with you, it’s time you understood they are likely to be bad debts.If you have gone  through this already, you may  want to revisit your collection process and make changes.  You might find  loopholes  somewhere  in the current  process  if it’s not working well for your business.To add value to your process, you can also include discounts  to early customers, encouraging  timely payments  and late charges on the defaulters  to avoid delay on the same. One way of chasing your money is by following up rigorously. You can either set a team to do the needful or send out reminders religiously.TAKING BAD DEBTS OFF YOUR BUSINESS TAX RETURNLoans to  customers  and  sales on credit are a part of  the  business. If an investment doesn’t do well, you cannot consider that a bad debt altogether. The IRS allows you a deduction in case of bu siness bad debt that  has  become partially or fully valueless.However, you’ll be required  to run your business on accrual accounting method for deductions on bad debts. Below are few steps on writing off bad debts by the  year-end.Sum up your Bad Debts  â€" Make a list of all the defaulters by the end of the year and check if you have attempted collection from them or not.Accounts Receivable Aging Report  â€" This report will include all the money you are yet to receive from the customers and how long it  has  been outstanding.Add Bad Debts on Business Tax Return  â€"  You can deduct all your bad debts if you  can  file your taxes (business) on Schedule C.(However,  when it comes to  cash basis  accounting,  you cannot register  bad debts  expense deduction  until you  are paid  for your goods or services.  You may have a receivable, but you must collect the receivable  to  record the income. No income  recorded,  no bad debt.)If you have already reported unpaid invoices on a pr evious year’s return as income, you may claim  the  bad debts as a business expense on Line 8590 of Form T2125. Each year, the IRS allows a deduction for bad debts you suffered.Since bad debts are uncollectible, you’ll never receive your money. Therefore, the government helps you by deducting that amount on your taxes. However, there are terms and conditions before you can claim for the deduction.

Compare and contrast CBT and psychodynamic approaches to...

Compare and contrast CBT and psychodynamic approaches to counselling focusing particularly on trauma and PTSD (post traumatic stress disorder): Theory and therapy. When working with clients in today’s society it’s extremely important to take into consideration the specific needs of each individual. Serious contemplation is given to the approaches and methods regarding the client’s need and presenting matters. Trauma appears in many forms in society, even from the 1960’s due to the impact on returning soldiers from war. Since this, trauma has been categorised and widely researched leading to numerous theories. Psychotherapies were one of the first approaches to be founded in the 1970’s, which were the foundations to counselling†¦show more content†¦This treatment approach is based on cognitive and learning theories, tackling-misleading beliefs related to the traumatic events of acknowledgments related to the abuse and provides a supportive environment of which individuals are encouraged to talk about their traumatic experience. A numerous amount of research has been carried out to investigate into how effective CBT really can be for PTSD. (Resick et al, 2002) carried out an investigation comparing CBT with strong cognitive restructuring focus and CBT with a strong exposure focus and to a waiting-list control of rape survivors. Prior to this experiment approximately 80% of patients who completed either form of CBT no longer met the criteria for PTSD. Once this investigation was complete a follow up treatment took place of which it was noted 2% of the waiting list group had lost the PTSD diagnoses. Only a year after this investigation Bryant, Moulds, Guthrie, Dang Nixon, (2003) restructured the experiment comparing exposure alone, exposure plus cognitive restructuring, and supportive counselling in civilians with PTSD resulting from various traumatic events. At this particular follow up 65-80% of participants who either completed either form of CBT were now clear of PTSD diagnosis, compared to less than 40% of those who completed supportive counselling.

Compare and Contrast Hinduism and Islam Essay - 872 Words

Religion: Hinduism and Islam Every society is based on different religion. Different people follow different types of religion according to their birth or by choice. The major religions of the world are Hinduism, Islam, Christianity, Sikhism, Buddhism, and Judaism. Each religion is similar and different from one another in terms of festivals, practices and beliefs. Apart from Christianity, Hinduism and Islam are the two most widely practiced religions in the world today. They have their own traditions, beliefs and practices. These two religions are similar to some extent and differ in terms of the God they worship, religious text and the place where they offer their prayers. The major difference between Hinduism and Islam is the God†¦show more content†¦For instance, The Ramayan, the story of Ram and Sita, and The Mahabharat, the story of the Kauravs and the Pandavs, are epic tales that teach people about the way of life a person should lead. Conversely, Muslims have only one religious text called the Quran. It is considered literal undistorted word of god, and is regarded as Gods final revelation to humankind and view it as the closest thing to a part of God in the world. Quran also talks about the relationship between God and his creatures and also about wisdom, doctrine, worship, and law (Understanding Islam and the Muslims). Besides that it teaches Muslims about the complete way of living their lives. It teaches discipline to be followed everyday which helps the Muslims to make their life easy. Although Hindus believe in many religious texts at the same time Muslims believe in only one text. Moreover, all of these texts try to teach their followers the same thing about the general way of living and about the general behavior and conduct expected from individuals at different times in their life. Similarly, Hindus and Muslims differ in terms of the place where they offer their prayers. Hindus offers prayers at Mandirs popularly known as temples whereas Muslims offer prayers at Masjids popularly known as mosques. As Hindus believe in offering prayers to statues and posters, each mandir is dedicated to a specific god or goddess andShow MoreRelatedCompare and Contrast: Hinduism and Islam2308 Words   |  10 PagesHinduism and Islam: Compare and Contrast It is universally known that religious faiths creates diversity in culture and give new identity and outlook to matters signifying a new way life. In most cases, religious faith is accountable for people’s behavior in conducting daily activities including business, work, socialization, and cultural functions within a specified community. The immensely large majority of the human species has always looked to a higher power for acceptance, love, enlightenmentRead MorePower of Religion in Yann Martels Life of Pi Essay example1039 Words   |  5 Pagesincluding Christianity, Hinduism, and Islam. 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Sharp Free Essays

Anna S BA 3103 Critical Analysis Paper Sharp Sharp’s third quarter results showed very disappointing performance. The company reported a ? 249. 1 billion ($3. We will write a custom essay sample on Sharp or any similar topic only for you Order Now 12 billion) loss. Moreover, it is forecasting a ? 450 billion, or $5. 6 billion, loss for the fiscal year through 2013. Apparently, the company is burning through more cash than it is generating and having difficulty in securing short-term financing. Also, the company is considering selling some holding in other companies and office building in Tokyo. Furthermore, it’s thinking to sell television assembly plants in Mexico and China, which would reduce its payroll by 3,000 jobs, added to the 5,000 positions assigned for layoff earlier this year. The company has decided to cut the current Sharp’s payroll by 14%. In addition, Sharp’s shares are down 75% this year. This paper will conduct a situation analysis of internal and external environment of Sharp’s weak performance. It will also summarize the primary causes of company’s weak performance. Internal Analysis Financial Problems Currently the company faces two problems: it is under pressure to reduce interest-bearing debt, which increased to ? 1. 25 trillion since June 2011 and, also, needs to repay ? 200 billion of convertible bonds that mature in September 2013 (Daisuke Wakabayashi). At the end of June 2012, the company’s cash, accounts receivable, inventory and other assets couldn’t cover its short-term liabilities. The company is struggling to raise cash. Sharp’s net loss for the first half included ? 84. 4 billion in restructuring costs, including a ? 30. billion impairment of assets in its solar batteries unit, a ? 53. 4 billion write-down on inventory, and a ? 61. 0 billion write-down on deferred tax assets. Also, at the end of September, the Sharp’s shareholder equity ratio fell to below 10 percent, which is half the rate generally considered a healthy minimum. Sharp remains highly dependent on short-term borrowings. Weak internal cash flow has forced the company to pay of f unsecured promissory note mostly with bank borrowings (Reuters). In addition, the company is currently considering alliance with other companies. You can read also Thin Film Solar Cell External Analysis Product Demand The Sharp’s main products, LCD TV and flat panels, were accounted for 60% of total revenue in 2012, however, the demand substantially weakened, especially in comparison to Korean rivals. For the first time in the company history, shipments of LCD TVs fell year-over-year, declining just over 3% to 43 million units. The decline had  a  considerable  impact on the market, with total TV shipments falling almost 8% year-over-year in the first quarter of 2012, the drastic decline since the second quarter of 2009. When the market slowed down, Sharp has been left with excess capacity at its domestic plants. Sales of LCD TVs nearly halved in the October-December quarter. The manufacturer of electronics products and their components also reported quarterly sales of solar cells fell by a third from a year ago, slowing demand and increased competition from Chinese makers (James Topham). Global Economy Sharp has struggled with a slow economy, losing the power it once got from transition to global digital broadcasting and from subsidies for purchases of energy-efficient goods. Demand for LCD televisions in developed economies has been saturated; however, growth in developing markets is slowing. Also, the strong yen has made Sharp’s products more expensive overseas. Therefore, it is difficult for the company to compete in the global market. Product prices were also affected by Japan’s relatively high labor cost, electricity, imported fuels and raw materials. In addition, euro debt crisis became another reason for the slow growth in the world economy (James Topham). Competition Sharp faces increased competition from very large electronic companies such as Apple, Samsung and LG. Samsung  Electronics  Co. , Ltd and LG Electronics, Inc. have generated better profits and strengthened market positions in the TV and panel businesses during 2012, supported by an improved product mix. Samsung’s flat panel TV revenue share remains the largest in the industry, almost 26% (Dan Graziano). Samsung is also the top brand in the key segments of LCD TV, 40†+, LED-backlit LCD, and 3D TV. Also, the company benefits from favorable exchange rates and aggressive investments. Samsung’s current capitalization is $163 billion and Apple’s $634 billion. As opposed Sony, Panasonic and Sharp combined are now  worth only $54 billion at current market values  (Michael Fitzpatrick). Summary Based on internal and external analysis of Sharp’s recent activities, the primary causes of company’s poor performance are: 1) the company is struggling to raise internal cash flow and, therefore, cannot cover its short-term liabilities; 2) the demand for LCD and flat panel TVs has substantially weakened due to global economy slow down; 3) Sharp is facing a fierce competition from Samsung, LG and Apple, which currently holding the largest market shares in electronic manufacturing industry. Bibliography 1) WAKABAYASHI, DAISUKE. Sharp Says Its Future Is at Risk. 1 Nov. 2012. 7 Dec. 2012 ;http://online. wsj. com/article/sb10001424052970204712904578091761289023722. html;. 2) Reuters. TEXT-S;P summary: Sharp Corp.. 30 Nov, 2012. 8 Dec, 2012 ;http://www. reuters. com/article/2012/11/30/iduswlb148420121130;. 3) Topham, James. Sharp Corporation Blames Falling LCD TV Prices, Increase In Yen For Forecast $3. 8 Billion Loss. Feb. 2012. 8 Dec. 2012 ;http://www. huffingtonpost. com/2012/02/01/sharp-corporation-lcd-prices_n_1246028. html;. 4) Graziano, Dan. GLOBAL LCD TV SHIPMENTS FALL FOR THE FIRST TIME EVER. 21 Jan. 2012. 8 Dec. 2012 ;http://bgr. com/2012/06/21/global-tv-sales-lcd-shipments-down/;. 5) Fitzpatrick, Michael. Fear and loathing in Japan. 18 Sep. 2012. 8 Dec. 2012 ;http://tech. fortune. cnn. com/2012/09/18/fear-and-loathing-in-japan/;. How to cite Sharp, Papers

What Is a Call to Action and How to Add Call to Action to WordPress

Many websites are designed with a specific goal in mind. You may want people to buy a product, sign up for an email list, or take part in your event. In these scenarios, you have to encourage visitors to take the plunge, which means you need to add call to action to WordPress.A call to action (CTA) is any element on your site that asks people to do something specific. It could simply be some prominent text, or it might be a dedicated button or sign-up form. Whatever the case, your CTA has to be well designed and carefully placed if its going to be effective at prompting the desired response.In this post, well explain what CTAs are and why theyre so important. Then, well help you add call to action to WordPress via three simple techniques. Lets get started! Most websites feature some sort of call to action (CTA), letting visitors know exactly what action theyre meant to undertake next. Usually, it includes a link that will either complete the action or start the process. Even WordPres s.org has a simple CTA button in its header:CTAs are a vital part of your website, and shouldnt be overlooked. Theyre your main way of communicating what you want your audience to actually do, so they need to be effective. Adding properly-optimized CTAs to your blog or website can increase conversions, and even  boost revenue significantly. For these reasons, its worth spending a little time finding the perfect way to design and incorporate them.How to add call to action to WordPress (in three easy ways)Creating effective CTAs isnt hard. Youll just need to follow some basic advice, such as making your CTAs prominent and adding them to multiple locations. They should also, of course, clearly and concisely state what action you want visitors to take.What might be more tricky is figuring out exactly how to add call to action to WordPress. To help you out, here are three simple methods you can use if youre new to the technique.1. Create a CTA buttonThis is probably the most common typ e of CTA, and for good reason. Adding a CTA button to your site is both simple and effective. Naturally, a button shows visitors where to click and why (a button might read Click Here to Request a Free Quote, for example). A well-designed button will easily stand out from the rest of your web page.There are plenty of plugins to add buttons to your WordPress site, but were partial to MaxButtons: WordPress Button Plugin MaxButtons Author(s): Max FoundryCurrent Version: 7.13.1Last Updated: October 15, 2019maxbuttons.7.13.1.zip 98%Ratings 2,613,350Downloads WP 4.8+Requires This free, easy-to-use tool will help you add a CTA to your site in no time. After installing it, youll find a new MaxButtons tab in your dashboard. Clicking Add New lets you customize your button in a wide variety of ways:You can add text and a link, personalize the font, create spacing, adjust colors, and so on. Keep the on-button text as brief as possible, and make sure its linked to your product page, cont act form, or wherever else users need to be directed to.Once youve built your button, youll be given a shortcode similar to  [maxbutton id="1"]. You can use this code to add the button virtually anywhere on your site.2. Use a dedicated pop-upA CTA pop-up is similar to a button, in that it stands out from the rest of your site and catches the eye. If used correctly, this method can be even more effective at drawing attention. Plus, you can design your pop-up to appear exactly when and where you need it, whether thats when a person first loads the page or is about to leave.The Popup Maker plugin presents a popular solution, since its highly customizable and enables you to set specific triggers for your pop-ups: Popup Maker Popup Forms, Opt-ins More Author(s): Here, you can enter a title and the text that will appear in your pop-up. After this, scroll down and choose an option from the various triggers and display settings. You can also use the Conditions section to determine wh ere the pop-up will appear. Just make sure it isnt too intrusive and is easy to close, to keep from annoying the very people you want to convert.When youre done, publish the pop-up and it will take effect immediately. You can repeat the process for any number of pop-ups you would like to create.3. Add a sign-up form to your siteThe above two methods work great if you want to get people to buy a product or click through to a specific page. However, what if you want them to sign up for an email list, membership, or something else? In this scenario, a dedicated form is your best bet.WPForms plugin can help you out here: Contact Form by WPForms Drag Drop Form Builder for WordPress Author(s): WPFormsCurrent Version: 1.5.5.1Last Updated: September 17, 2019wpforms-lite.1.5.5.1.zip 98%Ratings 31,601,570Downloads WP 4.8+Requires After installing and activating it, there will be a new WPForms tab in your dashboard:You can customize what fields will appear and how theyll be labeled, tweak what the form will look like, and more. Dont forget to save your changes, and preview your form on the front end.When youre done, you can use a widget or shortcode to add the sign-up form to your site. You may want to place the form in multiple locations, and even use a button or pop-up to direct visitors to it. For more options, you can also check out the premium version of WPForms.ConclusionIf you want to use your website to make money, create a community, or something similar, youll need to encourage visitors to take action. In most cases, you cant simply sit around and wait for them to take the necessary steps on their own. Instead, youll want to provide them with a targeted nudge in the right direction.To do that, youll need to add call to action to WordPress. Fortunately, there are a few simple ways to get the job done. You can:Create a CTA button.Use a dedicated pop-up.Add a sign-up form to your site.Do you have any questions about how to add call to action to WordPress ? Let us know in the comments section below! What is a call to action and how to add it to #WordPress

Julius Caesar, Mark Anthonys speech Essay Example

Julius Caesar, Mark Anthonys speech Essay Example Julius Caesar, Mark Anthonys speech Paper Julius Caesar, Mark Anthonys speech Paper Essay Topic: Julius Caesar After analysing Mark Anthonys speech at Julius Caesars funeral, I have come to some conclusions about the persuasive techniques used by Shakespeare to manipulate the crowd within the story and to turn the plebeians against Brutus and the other conspirators. The speech is also used to stop the commons making Brutus Caesar. Brutus has allowed Mark Anthony to give a speech at Julius Caesars funeral but only after Brutus has given his side of the story, by now Brutus has all the commons/plebeians support. During his speech Brutus offers his life. Mark Anthony starts his speech with the words You gentle Romans this sounds as if he is taking pity on them immediately drawing their full attention to him. Next he addresses them as Friends, Romans, countrymen this is appealing to their consciousness as citizens of Rome Brutus but also by addressing them using the three words it becomes more personal instead of everyone. Immediately Mark Anthony states his reason for his presence this being that he has come to bury Caesar, not to praise him, this is because the commons have turned against Caesar and so do not want to hear good of him. Also by saying this it put Mark Anthony on their side. It is at this point were told that while good is buried with the dead the evil lives on after them. This tells the commons that what Brutus has done will long be remembered whereas the good Caesar did Rome will be forgotten quickly. Like it already has. After this Mark Anthony says that Brutus Believed Caesar to be ambitious, if so it were, it was a grievous fault and grievously hath Caesar answered for it by using if Mark Anthony questions Brutuss judgement but also it seem as if Caesar died for this mans judgement. We are also told that he speaks under the watch of Brutus and the rest this told more subtly that Brutus is not in this alone. For Brutus is a honourable man so are they all; honourable men this is this is a use of sarcastic / ironic language telling us that Brutus is not the only instigator within this conspiracy. Another way he manipulates the crowd is by using the pattern of three, this technique is used to state something good about Caesar, then to compare it against the point that Brutus believed him to be ambitious. Then lastly he tells us that Brutus is honourable. This is another use of ironic language as Mark Anthony is comparing the truth about Caesar against Brutus opinion of Caesar But then pointing out that Brutus must be right as everyone thinks he is an honourable man Another reason for Mark Anthonys choice of words in this passage is that he is able to state firstly that he is not allowed to speak his mind as he is under the watch off Brutus. This also tells us that Brutus is higher up than Mark Anthony. Irony comes in to the speech because if Brutus was truly honourable then he would allow for Mark Anthony to speak freely, this shows the plebeians that Brutus is obviously not honourable and that they were wrong in thinking he was. Repetition Mark Anthony sounds very sincere when he says, The noble Brutus hath told you Caesar was ambitious For Brutus is an honourable man. This makes Mark Anthony seem a friend of Brutus allowing him to gently sway the crowd but also this tells Brutus that he is speaking no bad of him. He repeats that statement three more times becoming increasingly sarcastic, saying finally, Yet Brutus says he was ambitious, and Brutus is an honourable man. Since the people responded positively to Brutus speech, Anthony could not insult Brutus honesty in a direct manner. But instead Anthony disproves Caesars ambition with three examples. One is when he gave the ransom of captives to the public treasury and not his own, another when he cried with the poor people, and finally when he refused the kingship that Anthony offered him, three times. Anyone who was ambitious would never have done any such things. Anthony says, I speak not to disprove what Brutus spoke. but in fact this is exactly what he does. When giving his speech Mark Anthony repeats the names of the instigators especially Brutus and the fact that they are all so honourable. He does to state their reputation but in fact showing the crowd that they are not honourable at all this when stating he fears to do them wrong, or He was my friend, faithful and just to me Mark Anthony has made the speech more effective by talking from personal experience and so it can not be argued as this is fact unlike Brutus reason as his is an opinion. Rhetorical One technique used by Mark Anthony is rhetorical questions. These are used when questioning Brutus Was this ambition? this is used after 3 sets of poses/pattern of three when has been built up. The second rhetorical question is when Mark Anthony asks the crowd what cause withholds you then, to mourn for him? Already answered it in the question Used for dramatic effect use of impressive language By saying this he has shown the crowd that they are allowed to mourn Subsequent to this Mark Anthony gives the answer to his rhetorical question. He does this by speaking to the crowd indirectly by addressing their judgement O Judgement thou art fled to brutish beast, and men have lost their reason. By speaking indirectly to them he states that brutish beast (Brutus) has stolen their judgment/reasoning and that there is no reason for them, not to mourn. Imagery Rhythm/rhyme Poetry Emotive language As I have already said unlike Brutus appears arrogant and forceful Anthony, who is an emotional and sincere speaker, his speech comes from the heart and personal experience this to the crowd is easier to accept and is more forthcoming. The will Mark Anthony has the will of Caesar, which he reads to the commons during his speech but the timing is crucial He introduces the will almost half way into his speech when the plebeians hear of this they want to hear it this is when Mark Anthony uses it to his advantage as he is able to keep their attention for his whole speech but he is careful not to read it b4 then otherwise they may leave so he keeps it until the very end of his speech when the anticipation has been built up, using it as a climax to his speech so that when the commons leave this is what they will remember most of all. Theatrical pause Just after Mark Anthonys use of emotive language he give a theatrical pause this is to allow the plebeians to gather their thought and to reflect/contemplate on what he has just said. It also gives time for them to form a group opinion (one that is in his favour) The Cloak Is another dramatic device used in Mark Anthonys speech to manipulate the crowd in to turning against the conspirators. He now shows the physical evidence by putting his finger through the hole of the stab wounds that were made by Brutus and the other conspirator this enrages the commons making. Once more Mark Anthony speaks to the crowd O what a fall there was, my countrymen? Then I, and you, and all of us fell down This addresses them as countrymen appealing to their socialist morals to come forward and revolt but also he is naming himself a countrymen. Mark Anthonys choice of words are very important in this speech good friends, sweet friends, let me not stir you up To such a rage of mutiny by introducing the idea of mutiny in the commons heads, the next time Mark Anthony has taken a theatrical pause, theyve decided to mutiny. This shows that he has spoken to turn the crowd against the conspirators. Brutus is respected by the public and is very well known and so he has a reputation for being able to speak, Mark Anthony uses this to his advantage I am no orator, as Brutus is; but (as u all know me) a plain blunt man. By telling the crowd this he is automatically giving Brutus the advantage making him look the underdog. For I have neither writ word, nor worth, action nor utterance, nor the power of speech, to stir mens blood. Here he has separated himself from the crowd that is about to mutiny. Let me not stir you up to such a sudden flood of mutiny, But were I Brutus and there were an Anthony ruffle up your spirits, and put a tongue in every wound of dead Caesar, that should move the stones of Rome to rise and mutiny. Here he subliminally told the crowd to mutiny and rage. Being the last to speak, the crowd listen to him Mark Anthony is a very honourable soldier who is loyal to anyone in power. He was a great friend to Caesar and thought very highly of him. He is extremely angry at Caesars death. He is a very cunning man as can be seen in the second part of the scene and he is able to manipulate people. He cared a lot for Caesar and as a result he grieved a lot when Caesar was killed. Because he was very close to Caesar he wants revenge and, although he can hide it, has a lot of hatred for the conspirators who killed Caesar. At first it seemed that he was so upset that Caesar had died that he would wish to die also. However, later he seems to decide that revenging his death would be a better way. He knows the conspirators only as other Romans, he does not know them as friends and knows very little about them. As a result he may not know about Cassius cunning mind that has already discovered Mark Anthonys plan for revenge.

Job Spotlight Physical Therapist Assistant (VIDEO)

Job Spotlight Physical Therapist Assistant (VIDEO) Specialized health careers are a fast growing field in this country- the medical school rat race isn’t for everyone, so plenty of individuals with a passion for health care and an interest in medicine are pursuing assistants degrees to pharmacy technicians, doctors, dentists, and more. This week’s Job Spotlight is on Physical Therapist Assistants. According to the Bureau of Labor Statistics, PTAs will experience at 41% growth through 2020, largely due to an aging Baby Boomer population and extended lifespans. See if this vital role is the right one for you!What do Physical Therapist Assistants Do?First and foremost, PTAs assist physical therapists. This may mean carrying out patient care, supervising patient therapies, providing feedback, performing routine tasks, documenting treatment, consulting with therapy staff, administering specific exercises or therapy tasks, or completing patient evaluations.PTAs may use therapy equipment (from prosthetics to specialty care acc essories) as on-the-job tools, and need to be well-versed in technology from accounting to patient management software. A background in therapy or counseling and exceptional customer service and communication skills are also huge advantages.So, are you patient, good with people, and compassionate by nature? PTA may be the right field to maximize your talents and work with people who need your help to improve their lives.How to Become OneCoursework for the profession usually includes physiology, medical terminology, procedures for rehabilitation, algebra, English and psychology, hands-on clinical work in physical therapy treatment centers, and first aid training and certification in CPR.  Most professional physical therapists require their assistants to have vocational school training, related on-the-job experience, or an Associate’s Degree. Your school should provide opportunities like internships or entry-level jobs that acclimate you to a clinic or hospital environment.Yo u also need to maintain physical fitness levels that allow you sufficient mobility to support patients, which may involve bending, crouching, and lifting. .You’ll also need to pass a board certification exam. The requirements vary, but generally you must graduate from an accredited program and pass the National Physical Therapy Examination at the physical therapy assistant level. The test has 200 questions covering such topics as clinical applications, devices, equipment, and safety. Some states also require their own examinations, and many require continuing education units for license renewal. Check with your state licensing board for up-to-date information.Physical therapy assistants differ from physical therapy aids in that aides are most often trained on the job and straight out of high school- PTAs are less limited in the services they can provide and do not need as much supervision by a physician or physical therapist.SalaryThe wages for a PTA can range from $32K to $8 0K annually- the median is around $61K. The best opportunities will be found in skilled nursing centers, acute care hospitals, and facilities that treat or house the elderly.Hiring LandscapeThe climate for aspiring PTAs is pretty good- there are an average of 9 candidates for every available position (that doesn’t sound great,   but if you were applying for a job with an English PhD there would be hundreds!)Top employers include:Genesis HealthCareKindred HealthCareGenesis RehabilitationRehabCareGolden LivingTop cities for PTA jobs are generally found in the Midwest and East Coast:Syracuse, NYToledo, OHSpringfield, ILLancaster, PAPROs of being a PTAFlexible hoursYou get to wear scrubs!Hands-on patient careConstant learning†¦ and CONsPhysically demanding jobDependent on outside circumstances for stability, benefits, professional developmentA Typical Job PostingPhysical Therapy Assistant,  REHAB ASSOCIATES, MIStart Date: ImmediateFacility Type: SNFFacility Specialty: Or thopedic Pulmonary RehabSchedule: Full Time Monday – FridayHours: 8:00 – 2:00Lunch: 30mFounded in 1995, Rehab Associates provides healthcare staffing and management solutions for skilled nursing facilities, outpatient rehab centers, home care clients and public schools. We specialize in staffing for Physical Therapy, Occupational Therapy, Speech-Language Pathology and Special Education.We retain outstanding clinical service professionals by enabling those seeking long term personal and professional growth. Through team-building rather than just making one time placements, we pay careful attention to the experience and background of our clinicians, carefully matching them with the right facility’s rehab team. We have over 300 clinicians on active assignment and are continually expanding throughout the Northeast.Essential FunctionsTreat patients and provide a plan of carePrepare documentation, progress notes and reports and discharge summariesProfessional Qualifi cationsSNF and Acute Care experienceExperience with Rehab OptimaPersonal QualificationsCompassionateResourcefulProfessionalRequired ExperiencePhysical Therapy Assistant : 1 yearRequired License or CertificationValid Michigan PTA License CredentialsRequired EducationAssociate Degree

SUMMARY South African Opposition Picks New Voice Essay

SUMMARY South African Opposition Picks New Voice - Essay Example To entice black voters, the party will have to strive for new policies that address the needs of low income young blacks. Because the next national vote is not until 2014, Ms. Mazibuko must try to place pressure on the government through parliamentary sessions. The previous leader of the party, Athol Trollip, did not appeal to the wider voting public because he is a 47 year old white farmer. In choosing a new type of leader, the Democratic Alliance is attempting to turn over a new page in politics and offer themselves as a viable alternative to the ruling African National Congress. Although the party will focus specifically on blacks’ issues, it is a party that will stand for South Africans are all races. Historically, the Democratic Alliance has been thought of as a white-dominated party. This decision to appoint a black leader is a step into the future and will hopefully result in the Democratic Alliance making more of a difference on the South African political

House during hectic times Essay Example | Topics and Well Written Essays - 1000 words

House during hectic times - Essay Example Getting things done around the house can really be very challenging. With the children and the spouse around, you can’t seem to get things done at all. My son Chance think that housework is a kind of game so he usually follows me around while I go about my housekeeping. When I start sweeping the floor, he would playfully unplug the cord of the sweeper and run from me smiling. He also has an affinity for the mop and the bucket of water that I use in cleaning the floor. Before I know it, he had already emptied the bucket of water on the floor creating such a big mesh! After what seems like forever, I finally get the house straightened out. Do get to rest after all the sleeping and mopping? No. By the time I am done with the cleaning, it is already time to prepare dinner. With Chance trailing behind me, I move to the kitchen to start cooking. Now, if you haven’t experiences having a two-year-old boy as your cooking assistant, here’s the deal. While I am trying to cook dinner, my son imitates what I am doing by putting food in pans and climbing on counters. After getting food onto the pans, he turns off stove or turns burner on full blast depends what kind of mood he is in. He keeps saying, â€Å"Help mom† as if he is truly an invaluable kitchen assistant. Yeah, sure, it would have been nice to play with him for a while but I simply do not have time to monkey around the kitchen. I’m not a just a mom and homemaker, remember? I still need to attend classes at my college and then work on the task that our professors give us . I need to hurry up or else I will never get things done at all. My children are very important to me but sometimes; it’s hard for me to focus my attention on their individual issues. Giving them a one-on-one time is hard especially when there are many other things that need my attention. Of course my son Chance with his big blue and blonde head always finds a way to get my

Race and Social Class :: essays research papers

â€Å"I can’t help it, that I am Black.† â€Å"Why can’t people except me the way I am?† â€Å"Do you want me to go hang myself?† Surprised that someone would say this things still in this century, well don’t be because race will always be there. These are the things that were said by a floor mate of mine name Shelly. She is so nice but she is always upset because this guy name Mike makes remarks about her and she can’t say or do anything to change how he feels. She got drunk last night and she said everything that was on her mind to Mike and all he did was walk away. The reason I told you about Shelly because she is only one of those many people who go through torcher from other people. I thought that what Mike was doing to Shelly was unfair because she and her family has worked so hard to be where they are today. To my knowledge, Shelly’s parents are probably middle class and are fitting in the society. On the other hand, Mik e’s parents are in high class level and I think that is why he is the way he is towards Blacks. He once told me that he has never lived in the same area as a Black family.   Ã‚  Ã‚  Ã‚  Ã‚  William Julius Wilson determines life chances and the important factors of social class. He is a Black man from Harvard University. He wrote a book called â€Å"Declining Significance of Race†. Wilson has many arguments, he argues that the city has low skilled people with low income, while the suburbs has more high class opportunity and so the suburbs have more high class people. He also argues that addressing the needs of the underclass cannot be based only on race, instead he says â€Å" it’s quite clear to me that we’re going to have to revise discussion of the need for WPA style jobs. Only these more structurally based programs, open to all in need, are likely to garner political support among the majority and to address the deep-seated problems that changes in the global economy have wrought†(Time, June 17, 1996:57).

Why Company Go Public

REASON FOR PT. BANK CENTRAL ASIA, Tbk TO GO PUBLIC INITIAL PUBLIC OFFERING William1140004383 BINUS BUSINESS SCHOOL PROGRAM STUDI MAGISTER MANAJEMEN BUSINESS MANAGEMENT BINUS UNIVERSITY JAKARTA 2010 List of Content List of Content2 Definition3 Reasons for listing3 Advantages of an IPO5 Disadvantages of an IPO5 Procedure6 Bank Central Asia History7 Bibliography9 Definition An initial public offering (IPO) or stock market launch is, as it sounds, the first sale of a company’s shares to the public and the listing of the shares on a stock exchange. In the UK, IPOs are often referred to as flotation. IPO was originally an American term but is now used across all world markets. The shares offered may be existing ones held privately, or the company may issue new shares to offer to the public. Companies choose to offer shares to the public to raise new capital for the company; to widen the shareholder base of the company; to give the shareholders a liquid market in which to trade their share; achieve the publicity that a public listing brings. Companies might choose to list on the market by a private placing of shares to institutions rather than a public offering. There have been several online flotation sometimes referred to as EPOs (Electronics Public Offerings). Many companies that undertake an IPO also request the assistance of an investment banking firm acting in the capacity of an underwriter to help them correctly assess the value of their shares, that is, the share price. Whoever is raising the funds, the process of flotation is arduous, involves significant time commitments from the company’s management and advisor (investment bankers, stockbrokers and solicitors amongst others), and is not cheap. This effort is expended in order to raise the cash required at a price that keeps both the vendor and the purchaser of the shares happy. Reasons for listing When a company lists its securities on a public exchange, the money paid by investors for the newly issued shares goes directly to the company (in contrast to a later trade of shares on the exchange, where the money passes between investors). An IPO, therefore, allows a company to tap a wide pool of investors to provide itself with capital for future growth, repayment of debt or working capital. A company selling common shares is never required to repay the capital to investors. Once a company is listed, it is able to issue additional common shares via a secondary offering, thereby again providing itself with capital for expansion without incurring any debt. This ability to quickly raise large amounts of capital from the market is a key reason many companies seek to go public. The three main interested parties in an IPO (the vendor, the company, and the investor) have complementary objectives. The Company will want to: * Maximize proceeds * Build broad and stable ownership base Raise its profile * Facilitate future fund raising and possibly future acquisitions * Ensure that there is a good liquidity in secondary market trading * Be seen as launching a successful IPO. The Vendor, or selling shareholder, wants to: * Maximize proceeds * Maximize value of retained interest/share price performance * Be seen as part of a successful transaction Investors will want to: * Maximize sh are price return (short and long-term) * Broaden and diversify portfolio * Accumulate a position not easily found in the secondary market Companies undertake an IPO for one of two reasons: To raise capital for the company’s use (a ‘primary’ offering). * To raise funds for the existing shareholders (including venture capitalist and governments, as in privatizations, etc. ) (a ‘secondary’ offering). The terms primary offering or primary issue and secondary offering or secondary issue are often used to classify the recipient of the proceeds. Proceeds from a primary offering go to the company – it creates and issues new shares for sale to the public. Secondary offering sells existing shares to the public. Many IPOs combine primary and secondary offerings. In general, capital raising IPOs are undertaken in order to: * Raise cash in order to expand the business of the company, or * Reduce the debt levels (leverage or gearing) of the company. The decision to go public for many companies is a strategic decision, not just a fund raising decision. The IPO process can be a catalyst for developing the company’s strategy more fully. It can also be seen as the final step in the financial development of a company. Reasons for secondary sales include: * Sale by entrepreneur * Succession * Tax and other personal reasons * ‘Cashing in’ * Sale by professional investors Venture capitalists and private investors seeking an ‘exit’ * Reverse LBOs * Funds required by parent company/major shareholder * Demutualization and introductions * Privatizations of state-owned enterprises. * Raising funds for the treasury. * Imposing private market disciplines on management and workers – thereby increasing efficiency and serv ice to customers. * Fostering a shareholders democracy. * Winning votes (although this is not explicitly stated). Advantages of an IPO The advantages of going public include: * Liquidity and increased share price * Management and employee motivation Enhanced image/prestige * Access to alternative source of capital * Ancillary benefits Advantages of investing internationally: * More securities and industries to choose from – even large markets don’t have shares in every sector. * Greater returns – many emerging markets provide higher rates of return than do more mature markets and some markets may not be as efficient as others, allowing professional investors an advantage. * Reduction of risk – not all national stock markets advance (or decline) at the same time. Therefore international diversification may reduce risk in an investor’s portfolio. Liquidity – some institutions demand significant liquidity in their portfolios, which can only be met by investing in the largest global companies. * Single European currency – many investors now look at the Eurozone as a single country for portfolio purposes. An investor in France, for example, no longer considers France to be his home market; the entire Eurozone is now treated as the domestic market. Disadvantages of an IPO There are several disadvantages to completing an initial public offering, namely: * Significant legal, accounting and marketing costs Ongoing requirement to disclose financial and business information * Meaningful time, effort and attention required of senior management * Risk that required funding will not be raised * Public dissemination of information which may be useful to competitors, suppliers and customers Disadvantages if selling to and maintaining an international investor base: * Cost and complexity * Increased disclosure requirements * Flow back Procedure The new issue process has five stages: * Corporate issues Some of general issues that company need to take care: The corporate structure and domicile will need to be determined. * Determining the timetable is also important. * Determining membership of the board of directors. * Employee participation. * Shareholder agreements and lockups. * Offering structure The main listing choices of offering structure that face a company are: * Which local exchange should it choose? * Should the company bypass the local market entirely? * Should the issuer consider multiple listings: in its home market and on an international exchange? * Regulation and documentation Marketing, pricing, and allocation In general marketing process consists of: * Pre-marketing * Developing the investment case * Preparing the market * Preparing the management * Initial research published (where permitted) * Marketing * Setting the price range * Filling the preliminary prospectus * Sales briefing * Roadshow and ‘one-on-one’ * Sales/research follow-up * Book building * Pricing and allocat ion * Setting the price There are three approaches to the pricing of an offering: * Book building * Fixed price * Auction/render offer * Allocation * Stabilization * Aftermarket The first question that needs to be answered when a company wants to do IPO is â€Å"is the company ready to go public? † Whether a company ready or not to go public is not determined by age, but determined on the ability to present a compelling investment case, which is made up of many components, chief among them being: * Capability of management * Financial track record * Industry prospects and growth potential * Position within industry/competition * Valuation/comparative value. The offering process for an IPO will be necessarily more complex than that of a secondary offering. Many of the strategic issues that need to be addressed only apply to companies issuing shares to the public for the first time. * Preparing the documentation is easier IPOs generally involve one or more investment banks known as â€Å"underwriters†. The company offering its shares, called the â€Å"issuer†, enters a contract with a lead underwriter to sell its shares to the public. The underwriter then approaches investors with offers to sell these shares. The sale (allocation and pricing) of shares in an IPO may take several forms. Common methods include: * Best efforts contract Firm commitment contract * All-or-none contract * Bought deal * Dutch auction Bank Central Asia History PT. Bank Central Asia was first found on 21 February 1957 as Bank Central Asia NV. A lot of things have happened since then – the most significant of all being perhaps the Asian monetary crisis in 1997. Here are the histories of BCA from 1997 until BCA do the IPO in May 2000: * 14-15 November 1997, BCA’s customer makes a rush of BCA because Soedono Salim alias Liem Sioe Liong, its majority shareholder, rumored dead. The new rush subsides after Liem appear in public. 18 May 1998 until beginning of June 1998 BCA’s customer back to panic after the riots of May, so do the rush. As a result, BCA limiting customer withdrawals, via cashier Rp. 5 million, Rp. 500 thousand v ia ATM Silver, and ATM Gold is Rp. 1 million. * 28 May 1998, BCA officially became â€Å"patient† of Badan Penyehatan Perbankan Nasional (BPPN). Bank of Indonesia inject funds up to 200 percent of BCA’s capital. Badan Penyehatan Perbankan Nasional (BPPN) took over the authority of directors and commissioners of BCA and form a team led by Director of Bank BRI, DE Setiyoso. 25 August 1998, Government announced that the deadline of completion of Bantuan Liquiditas Bank Indonesia (BLBI) by the old owner is 21 September 1999. * 22 September 1998, Head of BPPN, Glenn MS Yusuf, states that Salim Group accept the obligation to pay Rp. 35 trilliun to his side. With this agreement, the shares of the Salim Group transferred to BPPN with its cash and property. The government has 92. 8 percent shares of BCA and the rest is owned by Salim Group and several other parties. * 29 September 1998, Head of BPPN, Glenn MS Yusuf, said the government will inject capital considered sufficient to meet the category of healthy banks. This funding will be converted into shares of government. * 23 April 1999, BPPN said government would sell its share in BCA to the public and after that the shares will be offered to the strategic investors. * 4 February 2000, BCA register its plan for sell the shares to Badan Pengawas Pasar Modal. BCA plans to sell 42 percent of its share. * 22 February 2000, BPPN suddenly delaying the implementation of BCA share offering to the fiscal year 2000 (April – December 2000) with reason that the BCA’s IPO preparation need more time. 3 March 2000, BPPN declared that BPPN unsure to get Rp. 3 trillion from these stock offering. * 10 April 2000, President Director of BCA, DE Setijoso, declared the maximum number of shares of BCA’s share that offered by Badan Penyehatan Perbankan Nasional (BPPN) reached 883. 2 million shares. While the range of BCA’s share on IPO ranges from Rp. 1. 350 – Rp. 1. 750 per sheet. It means, the maximum acquisition target of BPPN r eached Rp. 1. 5456 trillion about half of the target. * 27 April 2000, BPPN officially returns BCA from BPPN to BI. With this return to BI BCA, then BCA became the first bank that came back from recovery state of BPPN. From the history of BCA from 14 November 1997 to 27 April 2000, we can conclude that reason for BCA to go public is because of the crisis that happened in BCA that happen 2 times that caused by: 1. Soedono Salim alias Liem Sioe Liong, its majority shareholder, rumored dead. 2. The riots in May 1998. So that BCA need to go public to get fund injection to recover the financial condition of BCA. Bibliography Geddes, Ross. IPOs and equity offerings. Burlington : Butterworth-Heinemann, 2003. financeglossary† Great Investor Network. 7 January 2011 â€Å"::BCA::† PT. Bank Central Asia. 7 January 2011 â€Å"Tempointeractive. com – Perjalanan BCA sejak 1997† Tempo Interaktif 26 Februari 2002. 7 January 2011 â€Å"Initial Public Offering† Wikipedia. 7 January 2011 â€Å"Bank Central Asia† Wikipedia. 7 January 2011

Do Video Games Support Violent And Terrorist Acts Essay

â€Å"Do video games support violent and terrorist acts†? â€Å"Do video games influence those into conducting sexual and racial abusive actions†? â€Å"Do video games worship Satan†? These are but a few controversial questions that I have heard throughout my lifetime when it comes to video games. Whenever there seems to be some sort of problem that had occurred, there is always some way to put the blame on video games. Whether or not that they had some sort of influence, it would seem that gaming has always been some sort of escape goat for anything wrong in the United States. And for those who didn’t play video games during their time, they would fall victim to the stereotypes, and they would be blinded onto seeing the other side of gaming. And in doing so, this would lead them to become a person with a fixed mindset about it. Simply talking about gaming as if it was nothing but a problem really makes you wonder of those who actually support gaming. 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