Saturday, August 31, 2019
Outline and Discuss the Major Roles and Functions of the Guidane Counsellor
Within our Jamaican schools the guidance counseling programmes are designed to implement core principles as stated by the Jamaican school curriculum. Guidance counsellors are the ones who play the role of effectively analyzing and implementing these programmes which ensure that all students are well prepared to manage these ââ¬Å"exciting timesâ⬠; every student needs support and guidance. This is imperative as they embark upon the academic, social, spiritual and developmental challenges of adolescence; a time of rapid growth and change.Our guidance and counselling programmes offer students the opportunity to develop these characteristics necessary to become successful adults in a fast changing world. The primary goal of guidance and counselling and guidance counsellors is to guide and support overall student development and well-being in three broad areas of student life; while keeping in mind the central tasks of adolescence such as acquiring and assimilating self-knowledge, d eveloping future goals and purposefulness, building strategies to accomplish goals, developing decision-making skills, coping with outcomes of decisions and exploring social relationships.The guidance counsellor is charged with the responsibility of being the one who facilitates positive change in the lives of those in their care especially in the three broad areas. These include ââ¬ËPersonal/Social Goalsââ¬â¢ which entails helping students acquire the inter personal and communication skills to increase their understanding and respect of self and others. Academic Goalsââ¬â¢, which helps students develop a wide range of academic skills and become effective agents of their learning, ââ¬ËPost Secondary-College Planning Goalsââ¬â¢ achieved through information sessions and by making resources available to research and apply to college, students are able to plan and make decisions about their future. John is a fifteen year old student who has recently returned to Jamaica to live with his father. John had left Jamaica at an early age to live with his mother in the Cayman Island. She is now incarcerated in the Cayman Island and so he now has to live with his father.John is having serious problems in school and at home. He has been getting very low grades in class and is sometimes very disrespectful to his teachers especially his female teachers. John also finds it hard to adjust and to make new friends; he resents the woman with whom his father now lives and is now hiding from school and hanging out at the video arcade. Johnââ¬â¢s teachers and his father have made arrangements for him to have weekly sessions with the schools Guidance Counsellor. The roles of a Guidance Counsellor in any Jamaican school vary.Johnââ¬â¢s case is just one example of the wide spectrum of psychosocial problems experienced by many Jamaica students who are in need of guidance and support. The role of a counselor in Johnââ¬â¢s case is vital to his adjustment to his new situation and with him dealing with the pain of his past experiences. Whatever his counsellor does is critical in his survival from his maladjustments. Myric (2003) defines the term ââ¬Ëroleââ¬â¢ as an elusive one. It generally refers to the part that one plays in a given situation. He further gives the definition of function as the way in which a professional carries out his/her part.Function gives attention to various behaviours that might be performed in the role. Guidance and counselling is therefore a necessity in all Jamaican schools. The needs of students especially those at the adolescent stage are overwhelming. As postulated by Makinde (1993) persons at the adolescence stage in life need guidance as they seek to clarify their goals and values, strengthen their interests and aspirations, appreciate their philosophies and cognition and adjust to the norms of society. Some major roles and functions of the guidance counsellors according to Gibson et al. 1999) are to provi de individual counselling, group counselling, work with parents, and consult with teachers and administrators. Guidance counsellors should also conduct classroom guidance instructions and assessment activity and coordinate with community agencies. The Ministry of Education (2009) outlines the major components that comprise roles and functions as: preventative, interventive, supportive administrative and pro professional development. In order to help Jamaican students make the transition from childhood to adulthood, the guidance counsellorââ¬â¢s role is integral in this quest towards the holistic development of these students.How important are these roles and functions in the development of our children, our future? This essay seeks to outline the major roles and functions of a guidance counsellor in our Jamaica school setting and also to examine some of the factors which negatively impact the guidance counsellor in his or her quest towards fulfilling these roles. As a guidance co unsellor the implementation of all the components geared towards the holistic development of students must be considered and implemented. These should be ongoing and emphasis should be placed on classroom guidance as well as group and individual counselling.Ministry of Education (2009) coined preventive measures as proactive initiatives implemented to deter the onset of individual and group problems. These measures and strategies will provide students and others the opportunities to learn skills of conflict resolution and reduction. Guidance Counsellors are able to assist in the planning, implementing and coordinating of orientation designed to help students adjust to new experiences within the school community. The preventative components also help guidance counsellors to promote leadership development of peer counsellors and encourage participation in community service programmes.These programmes also furnish principals and other stakeholders with relevant information concerning s tudents in the various stages of development. As students progress through the different levels of academic life, they are faced with tremendous problems of deciding and selecting their subjects, courses and career choice. This challenge can be alleviated through the professional guidance of the guidance counsellor. The counsellor will assist the students to make rational decisions toward their life goals.Through career development programmes the Guidance counsellors help provide placement services and work experience for the students. Through this kind of programme the counsellor is able to help the students to make the transition from one school level to another or from school to employment, in this way students are better prepared and equipped with skills necessary for the world of work. The guidance counsellor also assists students who although they have been exposed to the options and guidance in a group setting, have not made up their minds as to which area they would like to pursue.These students are usually assisted on an individual basis. Another major role and function of the guidance counsellor includes individual counselling of students. Gibson (1999) defines individual counselling as one-to-one relationship involving a trained counsellor that focuses on some aspects of the clientââ¬â¢s adjustment, development, or decision making. This process can therefore help a counsellor develop a close personal relationship and communication base with the student. As such the guidance counsellor in the school can help tudents to develop understanding of self as it relates to their social and psychological world. Students can also be assisted in exploring possibilities relating to their lives and also understanding how to initiate change in their lives. Through individual counselling students will gain a better sense of confidence in the counsellor and will no doubt be more comfortable in discussing and dealing with issues presented. With individual counsell ing the opportunity is there for them to speak freely without the fear that may exist in a group setting.For a student such as John an individual session will help him to deal with underlying issues which have created his bitterness and anger. He would be better able to cope with all the changes with which he is faced. Such an individual counselling session would allow him the framework on which to maximize his true potential and understand his world in order to impact positive change. Saginak (2003) provides additional insights into how effective counsellors can help identify students of multiple intelligences.This finding can help a counsellor care for the different needs of students. For example, the use of journal writing, art, music and poetry has been advocated for many years as effective ways with counselling students. Individual counselling is basically a continuous process as the counsellor seeks to build a relationship with each student he or she comes in contact with. Ind ividual counselling by a guidance counsellor is sometimes the only means of providing some kind of hope for some children. Hence, the counsellor should ensure that a harmonious relationship is built.Although some students are confident to go to a counsellorââ¬â¢s office after being referred by their teacher, parents or peer, some may be reluctant; as such, group sessions will help to cater to the needs of these students. The importance of group counselling (small group, large group) and guidance in schools cannot be overemphasized. According to Johnson (2000), group counselling involves two or more individuals in face-to-face interactions, each aware of positive interdependence as they strive to achieve mutual goal.Myrick (2003) adds value to what Johnson (2000) said that group counselling in school is a unique educational experience in which students can work together to explore their ideas, attitudes, feelings and behavior especially as it relates to personal development and pr ogress in school. For some students this might be the only intervention experience in learning about themselves, others, life task and how to deal with certain confidential issues. It is clear that group counselling helps students to share common interest and concerns.Students like to know that other students are having similar experiences as they are having. Groups are valuable as students are better able to support each other as they struggle together. As such, students are better able to relate to each other in their social contexts. Improvise the opportunity for students for students to learn and live with each other as a team. Gladding (2009), states that students participating in a group develop social relationships and emotional bonds and often become enlightened.Research has also shown Flemming (1999) that group counselling is more effective than individual counselling to address the need of students, especially ââ¬Å"at riskâ⬠students. He further asserts that this co ntention is supported through research into violent youths, which suggests that peer group interventions are effective in redirecting peer values, confronting antisocial behavior, teaching problem-solving skills and encouraging pro-social behavior. Dollarhide et al (2003) opines that students in group counselling allow counsellors to expand their awareness of student client.What better way to see how students react in their systems than to witness it first-hand. In essence group counselling in Jamaican schools provide both students and guidance counsellors with a more comprehensive knowledge of what students are faced with on a daily basis, issues can be dealt with and students continue to focus on their goals. As in Johnââ¬â¢s case, he may not be responsive in a group setting as well as he might be timid or embarrassed to tell his story. Although group counselling can be beneficiary to many students, it has its down side.The nature of group settings can at times bring out comple x and sensitive issues which might require counsellors to speak to teachers and parents to better aid students in this process, hence the need for consultation. Saginak (2003),defines consultation as a three part helping relationship characterized by confidentiality, mutual respect and collegiality, focused on helping the consulted function more effectively with the client. Saginak further states that consultation provides a systematic intervention allowing counsellors to reach into studentââ¬â¢s context and mobilize other persons in the studentââ¬â¢s support network.In the consultation process the Guidance Counsellor can maximize the opportunity to educate the teachers, parents and community on the developmental issues that students are faced with this level of consultation is vital in Jamaican schools as it provides stakeholders with the assurance in dealing with the issues which may arise with their children. Parents are better able maximize on their roles as caregivers and confidants. This is as a result of the access to cooperative relationship with their childââ¬â¢s Guidance Counsellor.This enables them to better understand their childââ¬â¢s behavior, attitude, relationship and other concerns. In addition, it provides the opportunity for counsellors to consult with parents who are not actively participating in their childââ¬â¢s education. In a case like Johnââ¬â¢s which is similar to many children in Jamaica, the guidance Counsellor would not only help him to deal with his present problems but also to develop skills that would allow him to be able to cope with other challenging situations which will inevitably occur throughout his lifetime.His parents would also be enlightened as to how their actions influence his state of mind and behaviour and the steps they can take to help him to live a better life. Parents would also have a closer hand on what exactly is going on in the life of their children and would receive information as to whe ther or not their child need further help to cope with different situations. Consultation also helps teachers and administrators in dealing with students who are exhibit anti-social or dysfunctional behaviour.It provides the teacher the opportunity to learn the skills necessary to deal with these children who are problematic. Teachers would understand the adjustments of the curriculum and instructions needed to effect positive change. In his or her role in the Jamaican school system the guidance counsellors also provide consultation to the members of the school community this is deemed necessary as the community is usually the nurturing ground for the members of the school. This in effect filters down to benefiting the student and the entire community.This also fosters a better and more effective communication process between the school and the community. Although not an official role, the guidance counsellor in the Jamaican schools, through community involvement, are often times ca lled upon to lobby for sponsors for different projects these are usually projects undertaken by the counselling department or administration for the funding of different project geared towards studentsââ¬â¢ development. As stated by Miss Cindy Nemard guidance counsellor at Quest Preparatory, many students benefit from these programmes specially in the public schools where school feeding programmes, school fee payment, sport scholarships, examination fees, uniform to books and other programmes benefit the children based on the collaboration effort of the guidance counsellors and the community members. Miss Nemard further states that this allows the community members through their support of the school a sense of being a part of the school development and progress. They also get to voice their opinion on their hopes and plans for the school and in turn the students.In addition the counsellor gains easier access to engaging families in counselling the process and if necessary collec ting information to assist the police, judge or social worker. The overall benefit from community consultation is immeasurable. She further states that when the stakeholders are involved in the childrenââ¬â¢s development the school environment is more shaped within the community. To maximize on this the guidance counsellor must have a good programme which will be beneficial towards the total development of the students.Without a plan we have very little hope of achieving the full potential of our dreams and aspirations, similar is the case with a guidance counsellor in achieving his or her objectives. He or she must have a clear idea of the needs of the students and the objectives must be in line with such. The role of the guidance counsellor in this instance is one of being administrator as he or she must not only decide on the objectives but plan careful and effective programme to achieve these goals. These goals must be in line with the Ministry of Educationââ¬â¢s guideline s and at the same time cater for the needs of the stakeholders.These programmes must be infused with the schoolââ¬â¢s curriculum. The counsellor has to maintain records of the process and progress of the guidance programme and all the activities involved, these include career day, orientation of new students, staff and student development seminars, curriculum lessons and consultation time. Myrick (2003) says that a guidance counsellor is like the co-pilot on a plane, responsible for his or her own programme. The question therefore arises: what are the specific ways in which a guidance Counsellor leads?The guidance counsellor at all times has to be involved in planning, coordinating, organizing, assessing and evaluating. The counsellor has to be reliable, impartial and accountable. The guidance counsellor has to be supportive of all stakeholders. Ministry of Education (2010) views supportive as those management activities that establish, maintain and enhance the total guidance and counselling programmes. A full assessment of programmes activities in schools helps the counsellors to plan for future programmes and evaluate to what extent the programme are working or their effectiveness.Ongoing assessment needs to be done for the students to ensure readiness for ongoing learning. As guidance counsellors are seen as helpers who understand and respond to human needs however, he or she must be cognisant of his or her needs as well. With the approval of the Ministry of Education and the school boards counsellors must engage in personal and professional development. According to the Ministry of Education the guidance counsellor must attend conferences, workshops, and meeting.These include those at the Jamaica Association of Guidance Counsellors in Education (JAGCE), the Guidance Counselling Unit and other organizations not exceeding fifteen sessions per year. As the guidance counsellors acquire these skills and knowledge he or she must demonstrate knowledge of the l aw and policies as it relates to education, guidance and counselling, children and adolescent. The counsellor must also abide by the Education act (1980) and the Code of National Ethics of the Jamaica Association of JAGCE Ministry (2009).Being a proactive, knowledgeable individual, a guidance counsellor has to keep up to date with the required skills and knowledge in order to be a competent and effective counsellor. Although the guidance counsellors are reaping some success in schools, they are faced with existing challenges which affects the effective performance of their daily tasks. Myrick (2003) thinks that the individual counselling is becoming a luxury in schools. It cannot be provided for everyone. He further states that some students need this more than others because of the nature of their concerns and their inability to work with groups.In essence, counsellors face limitations to effectively cater to every student. Counsellors do not have enough time to see all. Guidance c ounsellors are also seen as coordinators of many activities and programmes within the school setting. They are responsible for a number of administrative work involving students, teachers, parents and all the stakeholders involved. This role in itself impedes the speed and progress of other important roles. It may lead to an overworked counsellor and an unbalanced counselling programme.Myrick (2003), points out that the coordinating functions of can be a millstone round a counsellorââ¬â¢s neck, or it can lead to some productive outcomes in guidance. Counsellors are seen as teachers with flexible time and so at times there is disregard for the structured plans and routine of a guidance counsellor as he or she is often called up onto fill in as a substitute teacher in the absence of a regular class teacher. Another problem that counsellors face is that of the increase in the violence in the society which is then mirrored in the Jamaican schools. Counsellors are limited to their job s as it is often difficult for them to gain access to the root cause of the problems involving violence in the schools.Students who are exposed to violence in their communities may begin to adapt to this kind of life experience and sometimes may even accept violence as the norm. Although the guidance counsellors use their initiatives to encourage students in situations like these at times their efforts seem to go unnoticed The limitations and challenges also extend to the lack of or insufficient resources in schools. For the counselling process to be effective the counsellor should be provided with certain basic essentials such as a comfortable counselling area in which to practice.Counsellors are sometimes hesitant to pursue difficult cases involving students especially as it relates to criminal offences. Counsellors are often apprehensive of the repercussions which may arise when reports are made against persons who commit crimes against children. With the inadequacy of our legal system, counsellors sometimes have to think of the safety and well being of themselves and their families. The roles and functions of a guidance counsellor are many and varied and sometimes extend to areas undefined; however as a guidance counsellor one must ensure that his or her role is carried out comprehensively and effectively.All the roles mentioned are specific to all counsellors but may vary depending on the type of school. The finding in this research outlines and gives definite answers relating to some roles and functions of the guidance counsellor within the Jamaican schools. The roles identified include providing education counselling, career counselling, consultation, classroom instruction, individual and group counselling. It can be concluded that the role of the guidance counsellor is important for the continued development of the students in our school and in effect the continued development of our Jamaican society.Reference Gladding,T. (2009). A comprehensive Profes sion. New Jersey Gibson, L. (1999). Introduction to Counselling and Guidance. United States of America Prentice Hall Inc. Mankind, O (1993). Fundamentals of Guidance and Counselling London Oxford Mack Millan Education Myrick, D (2003). Development Guidance and Counselling: A Practical Approach. 4th Edition. United States of America: Education Media Corporation. Ministry of Education Guidance Counselling Unit
Friday, August 30, 2019
Counselor Ethics and Responsibilities Essay
As a counselor weââ¬â¢re taught to put our own values and beliefs aside and provide services to our clients even if our values and beliefs do not coincide. When topics such as abortion and assisted suicide are brought up, I express my personal values about them. Abortion is a very sensitive topic for some individuals. My personal values towards abortion are I am for it and Iââ¬â¢m speaking from my own personal experience. As a woman, itââ¬â¢s hard to decide to get an abortion but there are a lot of reasons as to why a woman may get the procedure done. For instance, a 19-year-old rape victim came to me for help because she wants to get an abortion and wants my help changing her parentsââ¬â¢ attitude towards her wanting the procedure done. The ethical issue that I would have to consider while trying to consider on how I am going to counsel this client is trying to persuade her parentsââ¬â¢ to have the same values and beliefs as her in order for her to have her parentââ¬â¢s blessing to get the abortion. This would be an issue because I have to be aware of her parentsââ¬â¢ beliefs and trying to change their beliefs on behalf of my client would be wrong. My personal values towards assisted suicide are different than abortion. It is my belief that an illness should not make you want to take your life. If Eleanor came to me stating that she wants to end her life because of her health condition, I am responsible as a counselor to do my best and make sure she does not cause harm to herself. Even though I am against suicide, itââ¬â¢s my duty to counsel my client in need. The ACA (2005) states that counselors must take measures that enable clients to be given every opportunity possible to engage in informed decision making regarding their end of life care. Moreover, I would consult my supervisor as to how should I go about counseling Eleanor and I would also look into finding the appropriate professional to refer her too that specializes in end-of-life practice. Client Rights The four most important client rights that I believe a counselor has an obligation to protect are confidentiality, informed consent, privacy and cultural sensitivity. The first important client right is confidentiality. It is important that we ensure our clientsââ¬â¢ confidentiality because it is our duty to make sure we do not provide any confidential information to another individual without consent from our client or if we have to there is a legal or ethical justification. Informed consent is the second most important client right because it allows clients the right to be informed about their therapy and to make decisions about it. Moreover, it is important to respect your clientââ¬â¢s privacy. According to ACA (2005), a counselor should only solicit private information from the client only when the information will be potentially beneficial to the counseling process. Additionally, it is important to be culturally competent because ââ¬Å"everyone is deeply embedded in one or more cultures and subcultures that shape the thinking, feeling, and acting of an individual and if counselors cannot see the ways that culture has shaped them, they are unlikely to be able to see the important and deep-seated ways that culture has shaped their clients (Values, n. . ). â⬠As a counselor, I will incorporate these rights into my professional practice by following the Code of Ethics, consulting a colleague or supervisor and continuing my education to ensure that I am culturally competent. Responsibility to Warn and Protect One factor that will make me consider my ââ¬Å"duty to warnâ⬠responsibility as a counselor is if my client has a contagious, life-threatening disease. When clients disclose that they have a disease commonly known to be both communicable and life threatening, counselors may be justified in disclosing information to identifiable third parties, if they are known to be at demonstrable and high risk of contracting the disease. Prior to making a disclosure, counselors confirm that there is such a diagnosis and assess the intent of clients to inform the third parties about their disease or to engage in any behaviors that may be harmful to an identifiable third party (ACA, 2005). Once I confirm that my client does have the communicable and life threatening disease, I would inform the individual that would have the possibility of contracting this disease. Another factor that will make me consider my ââ¬Å"duty to protectâ⬠responsibility as a counselor is if my client disclosed to me during a session that they have plans to do harm to another individual. The ethical issues that I would consider while making my decision to ensure the well being of the individual would be if I should notify them of the potential harm or just notify the police. As a counselor, I still have to protect my clientsââ¬â¢ confidentiality and my decision to disclose the possibility of harm to the individual would be based on the extent of the threat. Poland and McCormick (1999) stated that ââ¬Å"notifying police is not sufficient action to protect the counselor from a lawsuit if the clientââ¬â¢s threat is carried out. â⬠Client Record-Keeping Client record-keeping is related to competent, ethical practice because as a counselor you have to document the clinical assessment and treatment process to ensure that the plan that was set for them is consistent with their diagnosis and assessment information. It is the responsibility of the counselor to make sure they document each time they have contact with their client in detail in order for their supervisor to review and ensure that the clientsââ¬â¢ sessions are showing past progress and future outcomes. The components of a clinical record that I believe are most important for protecting the clientââ¬â¢s right to a professional standard of care is informed consent to treatment forms, fee agreements, signed client rights statements, treatment plans, and treatment team staffing notes, often signed by clients or parents as well as by professionals. Authorizations to release information provide clientsââ¬â¢ written consent to disclose protected information within very specific parameters (Poland & McCormick, 1999). Additionally, the components of a clinical record that are important for protecting the counselor from liability are a thorough assessment, a congruent treatment plan, detailed progress notes consistent with the plan, supervisory notes, billing notes consistent with the services documented, and the client rights documents (Poland & McCormick, 1999). As long as the counselor keeps detailed documentation of each meeting with each client, they will be able to defend themselves against allegations of misconduct. Topic of Choice One ethical issue that I find that will be controversial is confidentiality. This issue is significant for me because if I had a client disclose to me during a session that they had a communicable life threatening disease and they were practicing unsafe behaviors in order to pass the disease along to as many people as possible, I would find it hard to protect their confidentiality. Once Iââ¬â¢ve received enough information from my client, I would consult with my supervisor as to what should be my next step. After I consult with my supervisor, I would take the proper steps to confirm that my client does have a communicable life threatening disease and if they do I would inform all possible parties.
Thursday, August 29, 2019
Violence in the Twentieth Century West Research Paper
Violence in the Twentieth Century West - Research Paper Example This report stresses that the forced collectivization of agriculture during the Stalinââ¬â¢s revolution was responsible for the mass killings that followed. The collectivization involved the peasant farmers combining their small farms to form one large piece of farm that would then be operated in accordance with the governmentââ¬â¢s regulations. The farmers who had heavily invested in their farms like the Kulaks resisted the idea of combining the farms, as they would be disadvantaged when combined with individuals whose lands were of poor quality. Out of brutality and ego centric form of leadership Stalin embarked in what he called the eradication of the whole clan of the Kulaks. He firmly believed that the entire clan was an enemy to his collectivization efforts and he did not see any other way to deal with them apart from eliminating them. The result was violence and political intolerance that resulted to mass killings which when combined with the other fights served to ensur e that millions of death characterized the early twentieth century. This paper makes a conclusion that the number of people who died unnatural deaths in the beginning of the twentieth century mainly from violence and political oppression was large and was mainly attributed to war, which was inevitable. Therefore, during this era war was celebrated by the people and was generally welcomed by majority of the people who did not see any other way they could live at peace apart from through war.
Wednesday, August 28, 2019
Risk Analysis of Global Beauty Cosmetics Center Essay
Risk Analysis of Global Beauty Cosmetics Center - Essay Example 34). Table 1 shows a summary of the key findings of GBCC's strengths, weaknesses, opportunities, threats, and trends (SWOTT). Using the table and the categories (distribution, supply chain, social, and cultural) briefly discussed above, GBCC can better manage its risks by focusing on doing some activities well to develop its own unique competitive advantage. Understand customers. GBCC has to know its clients and what they want. Depending on their clientele (age range, social status, disposable income, etc.), GBCC can be more specific in offering the right types and volumes of products and services at the right price points. It can also decide where to locate its shops in the neighborhood or inside a shopping mall or office building, and select the appropriate staff and operating hours for each location. Train its workers. Like other service companies, people play a very important role for business success. More than just training workers in hairstyling, body care, or wellness strategies, GBCC must get workers with the right chemistry that will provide customers a unique experience, making them keep on coming back and telling their friends about it. Although it is important that customers come out of the center looking and feeling beautiful, it is the relationship that they forge with GBCC workers, who must get to know their most intimate feelings, that creates value, leads to profit margins, and increased revenues from repeat services. Understand suppliers. Costa Rica has a thriving pharmaceutical industry that services the growing cosmetics industry (CRHC, 2006). There are several competitors in the same business that source their products and services from the same suppliers. GBCC should ensure that products meet high standards. Manage operations. Service companies deal with different types of people who come in as customers wanting to feel beautiful and leave either as friends who got what they wanted or enemies who will never return or, worse, speak badly of the
Tuesday, August 27, 2019
Is increased precision in accounting always desirable Discuss this Essay
Is increased precision in accounting always desirable Discuss this with reference to management accounting techniques such as either costing methods or performance measurement or both - Essay Example managers are supposed to apply appropriate management accounting concepts and technologies in processing historical and forecasted economic data to take necessary decisions for the betterment of the organisation and stakeholders. This paper offers an insight into the management accounting techniques and shows one significant difference between financial and managerial accounting is that the latter emphasises less on the precision of the accounting data. The focus of this report would be to investigate the importance of precision in management accounting techniques. A conclusion has been inferred from the whole analysis part. Management accounting helps the management to carry out the managerial functions with more efficiency. This is done to enhance the profitability of the organisation by gathering the required information from various sources. The process includes gathering required information and analysing them systematically to make the relevant decisions. However, as decision-making becomes more comprehensive and complex, this requires management to re-evaluate all of their strategic options. For example, an organization may now have to decide whether to produce the parts internally or purchase parts produced by others. Using management accounting will provide valuable assistance to the organisationsââ¬â¢ management to make decisions in each and every field of activity (Patankar, 2008). Many large companies use activity Activity Based Costing (ABC) today. In the traditional approach, the cost used to be calculated in three steps: accumulate the cost in the production and non production units, allocate the non production units costs to the production departments and allocating the total accumulated cost to the product, service or any other cost objects. In this process, products are also charged for idle capacity or unused resources. Such distortions have been removed in Activity Based Costing, which calculates cost based on cost pools or activity centres.
Monday, August 26, 2019
Filmography of Matt Damon Essay Example | Topics and Well Written Essays - 750 words
Filmography of Matt Damon - Essay Example Apart from being the titular character, he also co-wrote the screenplay of the movie with his friend and actor, Ben Affleck. The movie released in the year 1997 and the world saw the birth of another star. Damonââ¬â¢s career graph rose steadily with other movies like The Departed and the Bourne series where he proved his versatility with different kinds of roles. His ability to emote with his fans and the viewers was accepted by the masses and the critics alike and he remains one of the few actors who have received both critical acclaim and commercial success almost equally. Matt Damon has also received a fair share of the awards that matter. He was nominated for the Academy Award for the best actor for essaying the role of Will Hunting in the movie Good Will Hunting. There were several other nominations that Damon received for the role. Apart from the excellent acting that he did in the movie, it is also not to be forgotten that he co-wrote the screenplay which won the award for the best screenplay at the Golden Globes Awards and the award for the best original screenplay at the Academy Awards. With these feathers in his cap, it was inevitable that Damon would go on to cement his place in the annals of Hollywood. This place that he had cemented became a permanent place in the Hollywood Walk of Fame in 2007. This reflects the tremendous achievements that he had made during the ten years that followed the movie Good Will Hunting. He had received the academy award for the best supporting actor in Invictus in 2009. Apart from this, he had gathered a tremendous following among the masses of America and other parts of the world through his portrayal of the title character in the Bourne series. Damon plays former CIA agent Jason Bourne who is shown to be suffering from a loss of memory. The series was adapted from the trilogy that was written by the writer Robert Ludlum. The series was a part of the action genre and was different from most of the movies that were created in this genre and was noted for this very reason.à Ã
Sunday, August 25, 2019
TOXICOLOGY Essay Example | Topics and Well Written Essays - 2000 words
TOXICOLOGY - Essay Example These compounds are notorious for their health hazards. Most of the health effects are due to inhibition of cholinesterases (Kamanyire and Karalliedde, 2004). Other than this, inhibition of other enzymes and individual susceptibility also play a role. The compounds are highly lipid-soluble and can be absorbed from any route like skin, conjunctiva, mucus membranes, gastrointestinal tract and respiratory tract. The onset of illness, severity and duration of each phase of illness depends not only on the type of the OP compounds to which the individual has been exposed to, but also the dosage of exposure, route of exposure, characteristics of the cholinesterase enzyme, rate of metabolism in the body and the physico-chemical properties of the compound. Cholinesterase plays an important role in the cell-to-cell communication and is present in several parts of the body like blood, nerves, neuromuscular tissue and glandular tissues. Inactivation of acetyl cholinesterase causes accumulation of acetyl choline in ganglia and synapses leading to various clinical problems (Kamanyire and Karalliedde, 2004). Exposure to these OP compounds leads to triphasic illness in human beings. The first phase is the cholinergic phase. In most of the exposed individuals, only the cholinergic phase may be observed. This is followed by an intermediate phase in 20 percent of the cases, followed by a final phase. The initial 2 phases are associated with mortality and morbidity, while the final phase is not associated with mortality and may not be preceded by the initial 2 phases (Kamanyire and Karalliedde, 2004). In the acute cholinergic phase, accumulation of acetyl choline in the muscarinic sites leads to bronchoconstriction, increased bronchial secretions, increased gastrointestinal motility, vomiting, bradycardia and blurring of vision due to miosis. Accumulation in nicotinic sites like the neuromuscular junction results in flaccid
Saturday, August 24, 2019
Social Organization of Religion Essay Example | Topics and Well Written Essays - 1000 words - 1
Social Organization of Religion - Essay Example What does it mean to be religious nowadays? Why do we need to go to church, or in what other ways is it possible to confirm oneââ¬â¢s aspiration to be a religious person? From the perspective of sociologists all answers to these questions can be found in the ordinary behavior of people in their daily lives. For example, it is ordinary for people to follow behaviors of others. Thus, they follow other peopleââ¬â¢s beliefs and religious is a favorable basis for unification of people. Moreover, it performs a pacifying function in the society; it instills hope in peopleââ¬â¢s hearts and exerts much more positive influence on individuals. Nevertheless, there are negative outcomes of religion, when people are involved in different sectarian developments or when they are ready to give all their money to churches for charity. Religion has exceeded its limits as of a spiritual basis for peopleââ¬â¢s development. It turned into a global machine, which requires peopleââ¬â¢s money for fake hopes and beliefs. A sociological root of religion is presented to people on TV or in the magazines, online or broadcast on radio. Still, no one knows where to find the truth and what is the real essence of the modern religion. Group spirit of religion can be interpreted from the perspective of humanityââ¬â¢s desire to be together with other people and follow a so-called spirit of herd. Sociological aspect of religion can clarify numerous aspects of this global phenomenon. For example, religion is often correlated with supernatural phenomena and people are often afraid of unknown. Thus, their belief in God is often considered to be a strong power, which helps them living their lives. Moreover, there is an evident blending of real phenomena and imaginative divinities. A real life of humans is compared with the lives in the Heaven or Hell. Social events and phenomena are correlated with religious practices and religious followers explicate their
Friday, August 23, 2019
Case Study SECOND NATIONAL BANK Essay Example | Topics and Well Written Essays - 1000 words
Case Study SECOND NATIONAL BANK - Essay Example The first step of the strategic process was the CEOââ¬â¢s comment about him thinking now much change has occurred during the last year. The executive mentioned an opinion, but does not provide any evidence of his position. This is one first blunders at Second National Bank. A strategic plan requires documentation of what is been done in order to be able to evaluate the results. A strategic plan determines where an organization is going over the next year or a large period of time, how itââ¬â¢s going to get there and how to evaluate if the company achieved its goals (Mcnamara, 2008). Another deficiency of the organizational practices at this Bank is that the company does not have any data to compare against to determine the efficiency of the strategic plan. The executives at this meeting are supposed to have hard historical data about different aspects of the organizations operations. There was evidence in the case from the comments of various executives that they did not have knowledge of the strategic objectives of the company. They needed a copy to remember the content of the plan, as if they had not done anything during the year to help the company accomplish its strategic goals. A strategic plan is not suppose to be a document that is filed in box, never to be seen again. It requires involvement from everyone in the company in order for the company to achieve its objectives. The executives of the company are suppose to know by memory all the major points of the plan since their job involves working in the strategic objectives of the company. Another example of the inefficiency of the Bankââ¬â¢s strategic plan evident during the meeting was the discussion about the objective to become the friendliest bank. The company created a marketing campaign about the having the most customer friendly tellers and bank officers. Despite the efforts nobody in the firm realized any follow-up work to determine how efficient the marketing campaign was and if at the end of
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