Financial Control Through Strategic Planning In Organizations Accounting Essay

Financial Control Through Strategic Planning In Organizations Accounting Essay Organizations are striving in these days to stay competitive in turbulent business world. Strategic planning become very integral part of all successful organizations. If organizations dont care about strategic goals then this competitive business world just kick out from the rivals. Finance is life blood of every organization in the world if organization has insufficient finance to run their operations they couldnt survive long term. Enterprise resource planning consists of lots of information system within the organization, for instance management information system, human resource information system, accounting and finance information system, the size of ERP depend on the size of the organization which facilitate organization to run their operations effectively and efficiently. But our concern in this essay regarding finance information system and planning. How management of the organization plan to finance their operations and how they make check and balance on the finance function system with other information system. Financial system is main functioning of the orgainsaitons. This system control billions of regular transaction everyday. The main purpose of financial system within the orgainsation to manage the organisation cash flows. If financial system run properly then organization has confidence its safe and stable. In the first part of this essay my focus on the explore the relationship between financial system and other system in the organisation, how important and run with each other and well integrated. What are the system of accounts and financial statements organizations used to control its financial system. There are five financial statements for instance income statement, balance sheet, cash flow statement, statement of change in equity and notes to the accounts. These statements show the financial health of organisation. Second part of this essay is base on the numerical part and explanation for that I construct hypothetical example of budget data regarding pizza company. Compare the actual budget with planned budget and find how we know about the variance. Then how management take corrective actions on these variance and area of conflict in financial control and management steps to minimise these conflicts. In last part I identify the how organisation finance its operations I discuss some source of finance and how management allocate finance to achieve maximum efficiency and how management can control on financial distribution in organisation. 1.1 Assess the relationship(s) between a financial system or function and other systems or functions in an organisation Elbanna and Amany (2006) stated that there is a close connection between the finance function on the one hand and production, procurement, marketing, personnel function on the other. approximately all business activities in an organization engage the attainment and use of finances. The purpose of production, procurement and marketing strategies are the privilege of the head of production, purchase and marketing divisions correspondingly, but for implement their decisions funds are necessary. For instance, the production department might decide to swap an old machine with a new to boost the production capacity but it has financial allusions too. likewise, the buy and sales promotion policies are lay down by the purchase and marketing divisions correspondingly, but acquiring of materials, advertising and other sales advertising activities cannot be agreed out without finance. Likewise, the employment and promotion of personnel is the accountability of the personnel department but recru itment and promotion of employees require funds for the payment of wages, salaries and other remuneration. Many times, it may be difficult to separate where the one function trimmings and other starts. It might, though be noted that although the finance function of lifting and use funds has a important consequence on other functions, it need no boundary or hinder the common functions of the business. It is likely that firm face financial problems might provide more weight age to financial deliberation and plan its own manufacture and marketing policies to outfit the position. If we look other side of the picture a firm with a lot of funds might not have much inflexibility with observe to financial deliberations in relation to other management functions. In such a firm, financial strategies might be attuned to the requirements of the decisions describing to manufacture, procurement, marketing and other functions. 1.2 Describe the systems of accounts and financial statements used to control a financial system Although the Financial Accounting Standards Board (FASB) put the rules by which the accounting occupation must stand, the warmth industry also sets actions and rules for its a variety of sections to make sure comparability, responsibility, and significant practice of accounting data. For new workers, those systems yet act as turnkey accounting systems. This way the system has all incorporated and is prepared to be used in operations. The three most used and renowned systems in the business are for the accommodation, foodservice, and association areas. There are at present one under progress for the food industry. Why are such industry-specific systems needed? If every industry follows the FASBs rules, couldnt every then have the right accounting information? In theory, yes. though, FASB rules are printed for the whole accounting career. Hospitality has accounts other industries do not, and vice versa. For example, a restaurant will not contain a reduction account for an oil rig, but a restaurant does need an accretion depreciation account for furniture, fixtures, and equipment. Even within the hospitality industry there are differences. A hotel industry is different from a club industry, and a club is different from a theme park. Hotels have room revenues food, country clubs have membership dues, and theme parks have admissions fees. There are optional procedures to classify convinced charge or identification of accounts. The accounting information give is more helpful not just for the companies themselves but also for investors, creditors, and even employees (Bratton, 2004). The Uniform System of Accounts for Restaurants, first published in 1927, is currently in its seventh edition. It provides sample statements, analysis blueprints, classification of accounts, and an expense dictionary. The aim of this publication, like that of the lodging and club industries, is to assist operators to interpret financial results in a more meaningful manner.( Weygandt et all, 2005) 2.1 Construct a budget for an area of management responsibility 2.2 Develop  budgetary control  systems and compare actual with planned expenditure Setting standards, the impartiality of the quantity and the person who process and evaluate the performance are significant. Measuring and comparing be able to be proficient by the person performing the job, by the superior, or by a workers person; yet an automatic system can measure and compare. From a behavioural point of view, the most recent method is the slightest popular, followed by measurement by a staff person just. An employee considers an automatic system, a staff person, or still the manager does not be acquainted with sufficient about the conditions of the job to make a flaxen comparison between real and intended results. in addition, the employee frequently distrusts the staff person and from time to time even the manager. At the similar, the employee is typically not trustworthy enough by the organisation to carry out the measurement and comparison unaccompanied. The best solution is to have the measurement done by the person most trusted by the employee and to agree to the employee some input. Domino pizza make baked packed of pizzas which it sells for  £60. The standard variable costs of the product are as follows (there are no variable overhead). 3 units of product A category of pizzas @  £ 4 per unit 2 labour [emailprotected]  £11 per hours The fixed overhead per month are  £ 20000 It is budgeted that 1200 units will be produced and sold per month The actual data for July 2009 were as follows: Sales and production (units) 1300 Actual sales price  £58 Raw materials used were 4000 units bought in at  £ 4.20 per units. The labour hours incurred were 2800 hours at  £ 11 per hour whilst the fixed overhead incurred were  £ 18000. Items Budget Actual Sales 72000 75400 material 14400 16800 Labour 26400 30800 Fixed overhead 20000 18000 Profit 11200 9800 Budgeted profit 11200 Material usage variance -400 ((1300*3)-4000)*4 Material price variance -800 ((4-4.2)*4000 Labour efficiency variance -2200 ((1300*2)-2800)*11 Labour rate variance 0 (11-11)*5800 Overhead expenditure variance 2000 20000-18000 Sales volume variance 2600 (1300-1200)*(60-12-22) Sales price variance -2600 -1400 (58-60)*1300 Actual profit 9800 2.3 Discuss  corrective actions  to be taken in response to budgetary variations unfortunate forecasting of field situation; weather and occasion in the future ways thorough and idyllic surveys in the direction of the field condition and foregoing weather data scanty planning in degree of work exactly study the job items, sequence and methods of the job activities adverse material preparation get prepared a detailed materials plan planning in harmony with scope of work. pitiable judgment and budgeting of materials cost arrange a precise and thorough budgeting support on direct market surveys Poor expansion and function of the standard work procedure assess the obtainable standard method in accord with the scope of work, situation, condition and environment deprived market forecast conduct a pre survey in accordance with market to enable making the right price estimation poor data and information of activity and materials conduct data attainment to make a good and complete data information. Shortage of materials in the market use material substitution and correct price so based on the material particular. Alter of materials basis condition to the project location suggest material replacement. divergence of quality materials bought and ordered. All section concerning procurement must clearly describe the responsibilities, rights and fine. impediment of materials payment. Construct an outstanding payment agenda to avoid delay in material delivery. Modify of the company buying policy develop fixed process. Divergence of preparation, develop detailed and precise schedule to make easy easy and controlled scheduled implementation. Unfortunate buying strategy in choosing suppliers. Perform complete and cautious selection of suppliers, which believe supplier on a daily basis capacity and material quality (Henstock, 1988). Impediment of materials consignment to location procurement agenda must be regularly check transform of materials circumstance during shipment process. Must have material continuation procedure during delivery. Shipping cost variance Delivery cost is determined based on budget requirements. Poor accessibility during shipping process Must have proper temporary storage facilities. Materials quality variance from requirement carry out quality control test to before delivery to make sure material is up to requirement. for material storing. Poor supervision in warehouses Conduct periodic storage control. incompetent use of materials in location extend effective material use process and material usage control. High recurrent materials association develop precise material transfer method and sufficient impermanent facilities site regular rework due to error. Clear design with good material plan contents and according to scope of work Lack of understanding towards the characteristic of work location Environmental and site evaluation sequence Lack of transportation Provide accurate estimation for mobile equipment plan and placement schedule Inefficient utilization and cutting of materials Provide bar bending/ cutting schedule Wrong materials utilization Provide clear work method with available facilities Incomplete drawing design Develop evaluation during tender explanation meeting Frequent out-of-sequence job flow Provide accurate and detail execution schedule Schedule compression Perform work according to schedule and identify change of order and adjust accordingly to schedule. Owner intervention during process Clear and well defined clauses in contract regarding responsibilities and duties to prevent unnecessary disruption. Lack of coordination meeting in the field Operation that regulate Coordination meeting Poor report system Develop procedure and execute the procedure with discipline. Lack of Information System role (MIS-IT) Develop appropriate Information system with proper communication procedure. Poor companys administration and documentation system Provide Manual and procedure that govern administration and documentation. Poor evaluation and decision making system Conduct coordination meeting for project evaluation to reach effective and accurate decision making. Poor inventory control towards stock of materials Create a procedure and implement the procedure with discipline. High number of materials and equipment loss/stealing Well Implementation of Safety and security system and discipline in material utilization Frequent changes of economic condition Periodic evaluation of project. Create addendum to minimize losses and impact from planning if needed. Frequent changes of rules and regulations Make contract changes with binding condition and according to the applicable agreement. High frequent of unpredictable situations during construction (force majeure, natural disaster, politics, etc) Include force majeure clausal in contract to predict and anticipate unexpected conditions. Poor condition of weather and climate Apply accurate construction method High competition Improve effectiveness, efficiency and productivity by implementing SWOT analysis. ( VERONIKA et all, 2006) 2.4 Identify conflicts that can occur with  management control systems  and how these could be resolved or minimised According to Maciariello et al. (1994), management control is concerned with coordination, resource allocation, motivation, and performance measurement. The practice of management control and the design of management control systems draws upon a number of academic disciplines. Management control involves extensive measurement and it is therefore related to and requires contributions from accounting especially management accounting. Second, it involves resource allocation decisions and is therefore related to and requires contribution from economics especially managerial economics. Third, it involves communication, and motivation which means it is related to and must draw contributions from social psychology especially organizational behaviour. Management control systems use many techniques such as; Balanced scorecard, Total quality management  (TQM), Kaizen  (Continuous Improvement), Activity-based costing, Target costing, Benchmarking  and Benchtrending, JIT, Budgeting, Capital budgeting, Program management techniques, etc. 3.1 Identify the current and potential sources of finance that support organisational activities When a corporation is rising rapidly, for example when consider investment in capital equipment or an acquirement, its current financial resources might be insufficient. Few emergent corporations are capable to finance their growth plans from cash flow only. They will consequently require to believe raising finance from other outside sources.  In addition, managers who are seem to buy in to a business or buy out a business from its owners, might not have the capital to get the company. They will need to lift finance to attain their objectives. There are a lot of possible sources of finance to meet the requirements of a emergent business or to finance an MBI or MBO: Existing shareholders and directors funds, Family and friends Business angels, Clearing banks (overdrafts, short or medium term loans), Factoring and invoice discounting, Hire purchase and leasing, vendor banks (medium to longer term loans), business enterprise capital. A key deliberation in decide the source of new business finance is to hit a equilibrium between equity and debt to make sure the financial support structure ensemble the business. The main dissimilarity between borrowed money (debt) and equity are that bankers demand interest outflow and capital repayments, and the hired money is typically tenable on business assets or the private assets of shareholders and directors. A bank also has the authority to put a business into supervision or bankruptcy if it defaulting on debt interest or repayments or its projection turn down. (Quoan, 2002) In disparity, equity investors get the risk of breakdown like other shareholders, while they will advantage through contribution in rising levels of profits and on the ultimate sale of their wager.  However in most situations venture capitalists will also need more composite investments in additional to their equity part. In general purpose in lifting finance for a company is to keep away from revealing the business to extreme high borrowings, but without gratuitously weaken the share capital. This will make sure that the financial risk of the company is reserved at best possible level A concise explanation of the main characteristics of the main sources of business finance is provided below, venture capital is a universal term to explain a variety of ordinary and preference shares where the spending organization obtain a share in the business. Venture capital is planned for higher risks such as commence state and development capital for more grown-up investments. Substitute capital carry in an organization in place of one of the unique shareholders of a business that needs to understand their personal equity before the other shareholders. There are over 100 different venture capital funds in the UK and some have geographical or industry inclination. There are also sure large industrial companies which have finance obtainable to spend in rising businesses and this corporate venturing is an extra source of equity finance. Local development organization and the European Union are the major sources of funding and soft loans. contribution are usually made to make easy the buy of assets and also the creation of jobs or the training of employees. Soft loans are usually subsidised by a third party so that the conditions of interest and sanctuary levels are less than the market velocity. There are more than 350 proposals from the department of trade and industry unaccompanied so it is a substance of recognize which sources will be suitable in each case. Funds can be lift against debts outstanding from customers via invoice discounting or invoice factoring, thus recovering cash flows. Debtors are utilized as the main security for the lender and the borrower might get up to about 80% of endorsed debts. In addition, lot of these sources of finance will at present provide against stock and other assets and might be more appropriate then bank lending. Invoice discounting is usually secret, whereas factoring expand the simple discounting standard by also commerce with the administration of the sales ledger and debtor compilation. Hire purchase conformity and hire provide finance for the attainment of precise assets such as motor cars, equipment and machinery connecting a deposit and re-payments more, normally, three to ten years. Theoretically, possession of the asset stay with the lessor whereas label to the goods is ultimately relocate to the hirer in a hire purchase contract. Medium term loans and long term loans are granted for exact reason such as obtain an asset, business or shares. The loan is usually safe on the asset or assets and the interest rate might be changeable or fixed. The small firms loan guarantee scheme could give up to  £250,000 of borrowing maintain by a government guarantee where all other sources of funds have been tire out. This loan finance where there is small or no precautions gone after the leading debt had been protected. To replicate the privileged risk of mezzanine finance, the lender would indict a rate of interest of possibly four to eight % over bank base rate, might get an alternative to obtain some equity and might necessitate repayment over a shorter period. An overdraft is a decided amount by which a customer could excess withdraw from their current account. It is usually held on current assets, re-payable on stipulate and utilize for short period working capital variation. The interest cost is usually uneven and correlated to bank base rate. Increasing fund is frequently a intricate process. Business management require to consider numerous choices and then bargain conditions which are suitable to the finance supplier. The major bargaining points are repeatedly as follows: Whether equity investors get a seat on the management board. Votes credited to equity investors, level of guarantees and protection provided by the directors financiers fees and costs, who tolerate costs of due attentiveness. Throughout the finance acquiring process, accountants are frequently called to reassess the financial attribute of the arrangement. Their report might be official or unofficial, an indication or an widespread reconsider of the companys management information system, forecasting means and their exactness, re-examine of most recent management accounts counting working capital, pension funding and employee agreements etc. This due diligence process is utilized to emphasize any primary problems that might exist. 3.3 Discuss the monitoring and control of finance employed in support of organisational actvities All budgets are owed to budget managers on the endorsement of the Vice-Chancellor, under designation from council. Budget managers must have pass on authority, in accordance with the allocation policy to use their budgets. Budget managers must check, reconsider, and report on a usual basis to their exposure line manager, on the financial presentation for their areas of accountability. Reporting would comprise comments on material budget variances and financial risks telling to the budget allocation. Reporting should also take place via the Universitys Performance and Risk reporting tool in accordance with the Universitys reporting timeline. Where material variances are envisage the budget manager should get ready a reforecasting budget for the accounting year as soon as possible. Action plans to tackle budget variances need also be ready, as proper. These documents must be self-assured to their line manager and the director finance operations. According to Messy University, financial monitoring and control published in 2007,Also, either budget monitoring group (BMG) or commercial activities group (CAG) will take on self-governing monitor of budget management and control on behalf of the vice chancellor. Risk Rating reports will be ready by the pertinent accounting advisor and submitted to BMG or CAG, and after that to the Universitys Risk Management Committee. Risk Rating reports will have a provisional status pending they have been marked off by the related reporting line manager at which time the reports position will change to confirmed. Only Risk Rating reports with a confirmed status will be accepted. Unbudgeted functioning or capital spending must be permitted by either the budget managers level three reporting line manager if inside total yearly budget, or by the director, finance operations if in surplus of total budget. In case where the endorsement of the director, finance operations is required, approval must be acquire by compliance of a request for financial authority. Note that where the endorsement of the director finance operations is to be required, sign off by the suitable level three manager is also necessary. Budget managers must implement inner control systems that make sure separation of duties in the buying process, and ethical commercial exercise. Budget managers must make sure that all possible clash of interests arise from commercial dealings are recognized and minimised. The director finance operations must testimony the companys financial performance to the vice-chancellor and council frequently. In order to inclusive this job the director finance operations might need budget centres to give additional information or re forecasts. All external and internal financial reporting have to obey with generally accepted accounting practice as defined in the Financial Reporting Act 1993 and Amendments. Conclusion: we can conclude the planning and control of financial system within the organization is very sensitive and crucial part of management information system. Policy makers might take decisions sometimes quickly but that decision should be accurate regarding finance distribution. We found there is direct relationship between finance system and other system in organisation, they are interlinked with each others. Financial statements are used to control and keep check and balance on whole finance function in the organisation. Budget is planning and control process how organisation allocate their limited resources to gain maximum benefit. It is not always bet with planned budget some variances are exist. Then its management resposbility to identify variances and take some serious steps to avoid that. Sometimes conflicts arises within the departments and its responsibility of management to resolve those conflicts to maximize the output. We found lots of source of finance utilize by the organisation. Its depend on the management which source of finance is feasible to exploit. When organisation got the finance how to allocate this fund within the organisation to run firm operation efficiently. Continuously feedbac is needed for management to know how operations run in organisation. This feedback should be timely, accurate and authentic to take corrective actions if something going worse. Management in organisation is the most knowledgeable entity to know each and everything in organisation.

A Guide on Search Engines :: Technology Computers Internet Essays

A Guide on Search Engines Hello and welcome. My name is Jane, and I'm reporting to you live from Hollywood. I am sporting a lovely plum-colored sequence dress compliments of Bergdorf, and the jewelry I am seen wearing are from Tiffany & Co. Well ladies and gentlemen, enough about my lovely attire. The moment we've all been waiting for has come. Finally, movie critics from around the United States have gathered to criticize or glorify the upcoming movie, Search Engines. With the success this movie is supposed to receive, sequels are already being talked about. These types of movies cost millions of dollars every year to produce and maintain. As of today, the movie has generated millions of dollars through sponsored advertisements, and the owners of the production companies hope to sell even more ads in the upcoming months. Business in this type of industry is high. Every time you blink, another person is sending in their scripts to the production company, hoping their script gets chosen for review. There was some bribery reported earlier in the week, as top companies pushed their scripts ahead of the average person by paying the reviewers. This brings us back to the time when actual hard copies of encyclopedias competed to be the number one best seller. Since these encyclopedia space taker-uppers are being replaced by the coming of age search engines, competition for the highest grossing movie is becoming dangerously fierce. So much foul play occurs when scripts and company domination are at stake ladies and gentlemen. Today I'm going to interview some of the biggest names in the WWW, or whole wide world. Here with me today is Golden-Globe winner Ask Jeeves. Jeeves can always be picked out of a crowd because he always wears such early 90s clothing attire, including a bow tie and high waters. As you may or may not know, Ask Jeeves won his award through his portrayal of a money-hungry CEO of a top advertising company. He is rated by movie critics as one the top 5 actors in the entire world. His role in Search Engines seems to be unlike any he has ever done before. This is so uncharacteristic of Ask Jeeves because he is so versatile and diverse, seemingly able to conquer and answer to any challenge set before him.

The Gambia :: essays research papers

The Gambia, translated from the French La Gambia was first colonized by Portugal in 1445 on what was later named St. Mary’s Island. Subsequently, the area was visited by France and later, Britain who began to build strong trading posts along it’s western shores. In the 1700’s The Gambia was proclaimed to be part of Britain. By 1969 The Gambia became a republic within the British commonwealth of nations. In 1982 it was declared a republic in what was later declared the Senegambian conference. The Gambia stated its independence from Britain and the Province of Senegal. The Gambia then established The People’s Progressive Party led by, Sir Dawda Kairaba Jawara , until the change of government in 1994. Today The Gambia lives under a multi-party system. The Constitution of the Second Republic of The Gambia provides elections by making everyone over the age of 18 pay suffrage. Every five years the people elect 45 candidates that make up the county’s Natio nal Assembly. Four parties made up the 1996 elections. The Alliance for Patriotic Re- Orientation and Construction (APRC), The United Democratic Party (UDP), The National Reconciliation Party (NRP), and The People’s Democratic Organization for Independence and Socialism (PDOIS). On October 18, 1996 Yahya Jammeh (ADRC) won 56% of the votes to become the new president of The Gambia. The flag consist of three horizontal stripes. From top to bottom they are: red, blue, then green. Sorry I couldn’t get a color print on the flag pictured below. TOPOGRAPHY: The Gambia is a long narrow country focusing around the central river that gave them their name. The Gambia river is 300 miles long inside The Gambia and is about 3 miles wide at most points. The Gambia has a total land area of 4,000 miles. It is relatively flat with few mountains and has an inward sloping bowl shape from where the Gambia river once covered. The Gambia river opens into the ocean at the western most tip of The Gambia. The capital, Banjul, is located near the inlet to the river and is a very large city with many tourist attractions and shops to buy stuff in. The Gambia is located completely within the county of Senegal from which it won it’s independence. The river is navigable up to 241km inland. After that point is impossible to further follow the river without the aid of a specialized boat for such a trip.

Othello :: essays research papers

The Significance of Othello’s Ethnicity.   Ã‚  Ã‚  Ã‚  Ã‚  In William E. Cain’s essay, â€Å"The Triumph of Will,† he clearly states, as is represented by James that Othello’s race is not an issue in the play. I strongly agree with James and believe that if Othello’s skin was white it would not affect the outcome of the play at all. Desdemona’s marriage to any other man, black or white, would have been just as upsetting to Barbantio and Roderigo, and in this paper I will further discuss my reasoning.   Ã‚  Ã‚  Ã‚  Ã‚  As I have mentioned in the introduction, the outcome of the play would have been exactly the same whether or not Desdemona’s husband in the play happened to be black or white. One of the reasons is the fact that Barbantio was not necessarily mad at Desdemona for marrying Othello. Although this might have made him a little upset he got over that very quick, but what made him really mad was that Desdemona married Othello secretly behind his back without his approval. Basically Barbantio felt betrayed by his own daughter. This made Barbantio feel that he wasn’t able to do his part as a father, and play that major role in his daughter’s life anymore. Since Othello is now Desdemona’s new husband it is his responsibility to take over those important roles. Barbantio would feel this way regardless of who his daughter married. Understandingly and respectively enough Barbantio knows that Desdemona loves Othello, and that Othello loves Desdemona just as much as he loves his daughter. In the end, Barbantio easily accepts the marriage. If the racial issue was the initial root of all evil here he would not have accepted the marriage as easily. In his acceptance to the marriage he joins the hands of Othello and Desdemona and gives them his blessings. â€Å"I here do give thee that with all my heart which, but thou hast already, with all my heart I would keep from thee for your sake, Jewel, I am glad at soul I have no other child, for thy escape would teach me tyranny, to hang clogs on them.† (Shakespeare, 31)   Ã‚  Ã‚  Ã‚  Ã‚  As for Roderigo, his main conflict is the simple fact that Desdemona has married a man whom is not himself, as he would rather love to have it. Although Iago is supposed to be a friend if Othello’s he sides with Roderigo and secretly is against Othello.

Influence of Television Programs on Children

Before there was television, children had options of playing outside, playing board games, or doing simple activities like reading or drawing. Now that TV exists to a high extremity, it has become apparent that nowadays these children shows have surpassed physical and intellectual activities and have now become a way of life for children. We now see children wearing clothing, playing video games, playing with toys, and watching movies featuring famous characters that started off as mere creations that starred on half-hour to one hour long programs.Whether it is a positive or negative happening, children programming is becoming a global phenomenon affecting many kids around the world. The most relevant questions posed are how these shows affect children inside and outside of the US, and is this controversial issue affecting these children for the better or for the worse. It is clear that children within the United States have become indulged with computers, video games, and, most evid ently, television. Nickelodeon in particular has been coming out with shows made just for younger children over the last decade.An example of this would be â€Å"Dora the Explorer. † As Dora celebrates her 10th year on air, ratings and sales show that this Latina is here to stay. In an article from Dayton Daily News in Dayton, Ohio, Sigal Ratner-Arias addresses this bilingual girl’s journey into the hearts of millions of children. Today, Dora is seen in 151 different markets and has been translated to 30 different languages. She appears in countries such as the United Kingdom, Australia, Canada and Ireland and teaches Spanish.However, while this busy girl teaches Spanish to English-speaking countries, she also teaches English to Hispanic countries (Ratner-Arias n. pag). â€Å"According to Nickelodeon, ‘Dora’ has generated over $11 billion in worldwide sales since 2002 having sold 65 million units of Fisher Price Dora the Explorer toys, 50 million books an d over 20 million DVDs worldwide,† writes Ratner-Arias (Ratner-Arias n. pag). For originally being created as a forest animal, â€Å"Dora the Explorer† has become a global idol to young children (Ratner-Arias n. pag).Another Nickelodeon star causing global waves is the sponge that lives in a pineapple under the sea, â€Å"Spongebob Squarepants. † Martha Worboy, writer for The Gazette in Montreal, writes about the impact Spongebob Squarepants has had on children around the world. Since this show premiered in July of 1999, Spongebob has advanced himself to be seen in 171 markets and translated into 25 languages (Worboy n. pag). Along with many other shows, Spongebob has been seen in video games, movies, clothing, food, and seen in stores such as Wal-Mart, Best Buy, Kohl’s, and Radio Shack (Worboy n. pag).Spongebob has sparked imagination amongst children around the world and continues to grow in popularity of all ages. Two other shows that have shown signifi cant rise around the world are â€Å"Sesame Street† and â€Å"Blue’s Clues. † According to an article from Melbourne, Australia’s newspaper, The Age, â€Å"Blue’s Clues† has been seen in 60 different countries and has been translated into 15 different languages (Dunn n. pag). Kids have the ability to interact with a guy named Joe and his cute, blue puppy, Blue. Along with Joe, children work to solve a mystery that Blue has laid out for them.With this show, children have the ability to be entertained through interaction with an animated puppy that also stimulates their brain. Though â€Å"Sesame Street† has been seen for many years and is highly known, this show still continues to branch out more and more. This Day, a newspaper out of Nigeria stated that later this year, â€Å"Sesame Street† will be introduced as â€Å"Sesame Square† in Nigeria; however, with it comes a unique twist to the characters (â€Å"This Day† n. pag). This show will be hosted by two Muppet characters.One is named Kami, a golden fur, girl Muppet who is HIV positive, and Zobi, a furry blue, boy Muppet (â€Å"This Day† n. pag). This show has drawn quite the anticipation in Nigeria and even allowed the Nigerian people to vote on a name for the blue furry Muppet (â€Å"This Day† n. pag). With the ongoing advancement of technology and improvement of shows made for children, it can only be wondered how long until the next animated phenomenon is created. Although these television shows have obviously been globalized, they also lead to the question of if the impact they have had on children can truly be een as constructive or harmful. Many people have questioned whether or not children shows are in fact engaging the minds of young kids and teaching them various ways to look at life or, in contrast, poisoning their minds and encouraging them into bad choices and presenting an overall negative effect on their life outside of watching the television. In a Boston periodical, The Jewish Advocate, Lauren Kramer views a theory brought by Dr. Kathy Hirsh-Pasek, director for the infant-language laboratory at Temple University.Pasek develops the idea of the â€Å"Six C’s† which creates a recipe for success in young children. These â€Å"Six C’s† are: collaboration with others, communication, content, creative, and confidence (Kramer n. pag). Pasek goes on to discuss that none of these can be seen or adapted by watching television. She also states that while content may be seen while watching TV it is really just a quick fix and will not benefit children in the long run (Kramer n. pag). Pasek stresses, â€Å"We know young kids are better when they’re actively rather than passively engaged, and TV is passive,† (Kramer n. pag).In this article, Pasek also determines that children under three years of age in no way benefit from television; even if it is â€Å"Bab y Einstein,† (Kramer n. pag). Studies have also been conducted trying to determine whether or not watching television to great amounts is affecting the eating habits and psyche of young children. A study published by US Journal Pediatrics found that more psychological difficulties dealing with peers, emotional issues, and hyperactivity are likely to develop with children who spend numerous hours daily in front of television or playing video games (Yahoo!News n. pag). Researchers studied 1,013 children ages 10 to 11 and had them complete a 25-point questionnaire, a self-report about daily hours watching television or playing games, and measured their physical activity using an accelerometer in which the kids wore around their waist for seven days (Yahoo! News n. pag). It was concluded that children spending two or more hours a day were likely to score higher on the questionnaire which indicated, â€Å"They had more psychological difficulties than kids who did not spend a lot o f time in front of a screen,† (Yahoo! News n. pag).Even if children are physically active but still spend multiple hours watching television or playing video games, they are still at risk for psychological difficulties. Researchers stress the importance of parents regulating how much these activities are being done to ensure their kids’ well being (Yahoo! News n. pag). A periodical appearing in Medical Post by Amber Lepage-Monette discusses Sonia Miller, a Harvard Medical Student, who conducted a study in 2007 which was a, â€Å"cross sectional analysis of children taking part in Project Viva, which followed more than 2,000 pregnant women and their offspring.Data on diet and TV time were gathered for 1,203 three-year-old children,† (Monette n. pag). After this study was completed, Miller found that for every extra hour of TV the average child viewed per day, they were in taking 0. 06 extra servings of sugar sweetened beverages per day, 0. 32 additional servings o f fast food per week, and an additional 48. 7 calories a day. This research also revealed that these children were consuming 0. 18 fewer fruit and vegetable daily servings along with 0. 44 fewer grams of fiber, and 24. fewer milligrams of calcium per day (Monette n. pag). Miller notes, â€Å"Previous studies revealed the association between obesity and TV viewing is not due to time spent watching TV replacing time spent being physically active,† (Monette n. pag). From this it can be seen that parents should be thinking twice before placing their kids in front of the TV for long periods of time. On the counterpoint, while there is a strong consensus that television has a negative impact on children, some say it is very much so educational and beneficial.Amanda Dunn, writer for The Age newspaper in Australia, views opinions of various people about the effect of television on children. Mark Mitchell, star of an Australian show â€Å"Round the Twist,† states that while he enjoys engaging children in his show, he worries that television has and will continue to become a babysitter for kids (Dunn n. pag). Lee Burton, senior lecturer in media education at RMIT University Australia, strongly disagrees and, â€Å"thinks the babysitter argument is something of a myth, and believes that television is a fine educator and entertainer of children as long as it is regulated,† (Dunn n. ag). Even those that find television valuable for children agree that there needs to be some sort of limitation on how much kids are watching. After doing this research and viewing different perspectives, I find myself definite on what I believe is correct for children. I thoroughly believe that television is a necessity for children.It enforces creativity and imagination and further emphasizes the importance of creating an individual within oneself. The various shows geared towards children do an exceptional job at giving them the break from the daily grind that I believe s needed even at a young age. Many shows that are made more for the audience of pre-teens to teenagers also do more than entertain these viewers but also relates to their lives by incorporating real life situations. For example, a show I have always been fond of is â€Å"Degrassi† which is a show filmed in Canada. This show follows teenagers that attend Degrassi Community High School and follows their triumphs, as well as their losses. Degrassi is ideal for teenagers because it allows them to relate to the situations presented as well as relate it to their own lives and where there is comparison.In this show viewers have witnessed relationships, the reality of STDs, a school shooting, a murder, a suicide, and a school lockdown. It is because of me watching this show that I believe television can educate and enlighten as well as entertain. Every age group has a show that does both of these things for them. I also believe that there needs to be limitations on how often kids wat ch TV. Studies I have mentioned before show that there are many disadvantages and losses the children will endure if they continue to watch as much television as they have been allotted thus far.People continue to say that they are worried for our generation in the future. Well now there is a simple thing that can be done to assist in shaping a better generation; it just needs to be embraced. Children do not need to be at a computer, playing a video game, or watching TV for more than an hour and a half daily. More than this limit will lead to more and more regression of the generation. Television shows have become a global phenomenon to children of all ages.Clothing, food, games, toys, and many more can be seen surrounding children due to the popularity of these shows. As good as it may seem to be able to sit back and watch various shows at night, it has been proven to be bad for the development of children and worsen their health and nutritional stability. Whether one believes TV i s a positive or negative occurrence, it cannot be denied that there need to be limitations on how much television children are engaged in daily in order to support children accomplishing their optimal well being.

Parkinson Disease

Parkinson’s disease is a progressive disorder of the nervous system that affects movement. The most well-known sign of Parkinson disease is the tremor in just one hand. Family can notice that you have Parkinson disease when there’s little expression in your face and you don’t swing your arms when you walk. Speech often becomes soft and mumbling. Parkinson disease symptoms tend to worsen as the disease progresses. There are many different medicines that treat this disease, but sometimes doctor may tell you to apply surgery. The symptoms may vary from person to person. Symptoms usually begin on one side of the body and remain worse in that side of the body. Some of the symptoms are: Tremor: the shaking usually starts on the hand.Slowed motion: Parkinson’s disease may reduce your ability to start initiate voluntary movement. For example, when you walk your step might become short. Rigid muscles: Stiffness can occur in any part of your body and sometimes it ca n be really bad that it can affect the range of movement you have in that part of your body. Impaired posture and balance: posture may become stooped, and balance problems can occur.Loss of automatic movement: Blinking, smiling and swinging of the arms are all involuntary acts that are a normal part of the human being. With the Parkinson disease these act are reduce and sometimes even lost. Speech changes: people with Parkinson disease may speak softly, rapidly or in a monotone. Sometimes repeating words, or hesitating before answering. Dementia: when the disease has progress a while people tend to deal with memory and mental clarity problems. Your physical, mental, and social state are affected by this disease. Your physical state is affected because this disease deteriorates your physical state little by little. Your mental state is affected because your brain is not functioning as it supposed to be, and socially it affects you because you are incapable of doing many activities th at you would be able to do if you didn’t have the disease.You need to see the doctor if you suffer any of these symptoms above. Internally the disease affects your body and the ability to do stuff. Externally it affects you and your relationship with your environment and everyone else around you.Causes of this disease may be: The exact cause of Parkinson disease is unknown, but there are many factors that play in the role†¦ Your genes: it is said that either inherited or caused by an environmental exposure these genes change might be responsible for Parkinson’s disease. Environmental triggers: exposure to certain toxins or viruses may trigger some of the symptoms and signs of the Parkinson’s disease. The position of your brain is critical because with this disease you are losing many of your main chemical messengers that help you do many of your automatic activities. Little by little you will lose some of the involuntary action you usually do.Several change s in the brain of individuals with Parkinson disease are noticeable, these changes include: A lack of dopamine: many symptoms of the Parkinson’s disease result from the lack of a chemical messenger called dopamine. This result when some cells of the brain that produce this chemical die or become reduced. The reason of these happening is unknown. Low norepinephrine levels: chemical messenger that controls automatic functions. For example, blood pressure. The presence of Lewy bodies.It spreads with time and it is usually worse in one side. I don’t think this disease will kill you, but it will disable you from many activities that a normal person can do. The disease affects most of your involuntary activities and the medicines use for it can also have side effects.Risk factors: age(older people has more risk), heredity, sex (male are more likely to suffer from it), and exposure to toxins. The disease gets worse as time pass by. In the past you will suffer some symptoms, b ut as present and future come the disease will affect you more and more. Parkinson disease is often accompanied by additional problems like: depression, sleep problems, difficulty chewing and swallowing, urinary problems, constipation, sexual dysfunction. What can you do when preparing for an appointment?Write down any of the symptoms you are feeling, write down key personal information, make a list of all the medication you are taking, ask someone to come with you, and write down questions you may want to ask to your doctor. The doctor will test you, but there’s not really a test for Parkinson’s disease. It is based on your medical history and a neurological exam. The doctor will make a diagnosis of Parkinson’s disease if you: at least have two of the three Parkinson’s symptoms-tremor, slowing of motion and muscle rigidity, if these symptoms are mainly in one side of the body, if the tremor is more severe at rest, and if you improve significantly with th e Parkinson’s medication levodopa. Levodopa is a natural medicine that when it is taken in a form of a pill; it will go through the brain and transform to dopamine. It becomes less effective as disease progresses and it has some side effects.

Scarlet Letter Final Exam: Expressions of the Transcendentalists

Victoria Clark Scarlet Letter Final Exam: Expressions of the Transcendentalists â€Å"Nobody knows this little Rose† by Emily Dickinson expresses how important a rose actually is to its environment and without the rose being of existence will affect the objects that are close to it. Dickinson goes onto say what is affected by the loss of the rose. Also in The Scarlet Letter by Nathaniel Hawthorne he emphasizes how when a situation alters that there is a different way of life that comes with it.Emily Dickinson and Hawthorne use change within an entity to utilize how it can affect the things closest to it. Dickinson uses a rose to express herself,†Nobody knows this little Rose†, to convey how important the rose is be to its environment when it dies. Dickinson says,7 ‘â€Å"Only a bee will miss it†Ã¢â‚¬â„¢ (Dickinson line 5), this means that when the rose should die that the bee will not have somewhere to land to reap the pollen from the rose. Hawthorne u ses a black flower to emphasize what is growing upon Chillingworth’s heart. Hawthorne writes,†Ã¢â‚¬â„¢ Let the black flower blossom as it may†Ã¢â‚¬â„¢ (119).The† black flower blossoming† is used to also indicate the evil growing upon Chillingworth’s heart and how it has an affect on the way Chillingworth’s deformity. The authors both use the colors red and black to create an image in the readers mind so that they understand what the colors red and black mean. The image that the red rose puts an image of love in some minds or how miserable the bee might be after the departure of the rose. The word usage that Hawthorne uses to describe the black rose gives the image of death, and the black flower that that was growing over Chillingworth’s heart would be the one that kills him.Dickinson goes on to say â€Å"’ Only a Bird will wonder’†(Dickinson line 9), this line represents how if the bird uses the rose to indicat e where food is, it will not be able to get food, and will wonder where the rose is and will have to find a new place to gather food. Hawthorne writes â€Å"’I will keep my secret, as I have this†Ã¢â‚¬â„¢ (53). As Hester and Chillingworth are talking to each other about who her child, Pearl’s father actually is, Chillingworth tells her to keep their connection a secret, along with the secret his true identity.Along with the other secrets, Hester makes a vow to herself that she will never tell anyone who Pearl’s father is. In addition, Hester keeping this secret throughout the book brings a burden upon her heart, as well as Dimmsdale’s. This colossal secret has makes Dimmsdale start to fast and beat himself with a scourge that is hidden in his closet. This change within Hester and Dimmsdale’s minds is affecting Pearl, Dimmsdale, Chillingworth and Hester’s lives. Dickinson and Hawthorne demonstrate how one minute secret or objectâ€℠¢s can change from the life of something or someone that is very close to it.Hawthorne says,†Ã¢â‚¬ËœSo speaking she undid the clasp that fastened the scarlet letter, and taking it from her bosom threw to a distance among the withered leaves’†(Hawthorne 138). As Pearl has gone off to play she dress herself up in leaves and makes a scarlet letter of her own and has placed it upon her bosom. While Dimmsdale and Hester discuss their lives, Hester has a sudden outburst of self-assurance and wants to give up the scarlet letter to be free from the bondage it has brought upon her and her relationship with her child, Pearl. Hawthorne goes on to say,†Ã¢â‚¬â„¢ Pearl’, look down at thy feet!There! – Before thee! – on the hither side of the brook! ’†¦ Bring it hither! †¦ Swallow it up for ever! †Ã¢â‚¬â„¢(144). With the scarlet letter being off of Hester’s bosom Pearl does not recognize who Hester is, she sees her as if s he is a stranger because Hester has had the scarlet letter on her bosom since Pearl can remember. Pearl also thinks that the scarlet letter is a good thing and that it is beautiful- Pearl wants a scarlet letter of her own. With the Scarlet letter being off of heater’s Bosom Pearl cannot accept the change that her mother has made.Dickinson says,†Ã¢â‚¬ËœOnly a Breeze will sigh†Ã¢â‚¬â„¢(Dickinson line 10) along with the other vital thing that the rose needs to survive the rose is also having an affect on the breeze. The breeze does not have anything to bump against anymore since the rose is not in the spot it was in before when it blew by. Hawthorne and Dickinson use these examples to show that when something or someone is use to seeing or feeling something a certain way; that when it changes they may or may not recognize the difference that has occurred with , in this case, the rose being missing from the breeze’s path and the scarlet letter being gone from H ester’s bosom. Nobody knows this little Rose†, Emily Dickinson concludes her poem by saying, â€Å" Ah Little Rose—how easy/ For such as thee to die! † she understands that the rose meant a lot to the butterfly, bee, breeze ,and bird. She emphasized on how each and every thing was affected by the loss of something that was very dear to them. The Scarlet Letter, Nathaniel Hawthorne uses the Scarlet Letter to call attention to how the Puritan society actually is.He explains how hard it is for a woman who has committed adultery with a secret that she cant reveal until the right time, a reverend who also committed adultery who has to keep the secret of adultery on his heart and sees his adulteress get punished for something that he participated in, and a man who was the seed to the tree that grew within The Scarlet Letter see what it was like to, in actuality, get a taste of his own medicine. Hawthorne began this story with a deep, dark picture of a jail entra nce.He gave the reader a image of a gloomy, gray place and he saw it fit to put a rosebush into the story. Later on in the chapter you begin to understand the amazing significance of the rosebush next to the jail. He also dwells on how narrow-minded the puritans were, how they had different religious views. Public Punishment was also put into perspective when it came down to the crookedness of the Puritan society. Lastly, Hawthorne symbolized death and secrets to utilize spiritual breakthrough and mental freedom.Nathaniel Hawthorne has taken me on a emotional and theatrical rollercoaster. Emily Dickinson took a simple rose and highlighted on how natures creatures are affected by an absence of a friend. At the beginning she used the tone of a person who is taking a stroll and picks up a rose and is admiring how beautiful the rose is. As Dickinson goes on she say that she took it from its ways. Which means that after picking the rose she begins to see how the environment around it sto p in their tracks and in a sense mourn over the loss of the rose.She also sees how the bee will miss it because of its sweet pollen that it needs to feed its family. Without the bee taking the pollen from the flower the bee cannot help produce for its family and new flowers when it goes to another flower. The Butterfly hastening from its far journey would usually lie down on the rose to rest but now the butterfly will have to lie itself upon another flower that it is not use to.Finally, Dickinson used the breeze to give imagery and a sense of smell; to paint a picture on how the breeze would look brushing up against the rose if it were in its regular spot. Also gives off the sweet smell of the rose. In â€Å"Nobody knows this little Rose†, Emily Dickinson creates a beautiful story in a twelve line poem. From the beginning to end , she creates a full-course dinner with one recipe. Emily Dickinson started off by gathering the ingredients, to slicing and dicing, to mixing all th e ingredients together and smelling the beautiful aroma , to finally serving p a stunning creation of a poem. Nathaniel Hawthorne and Emily Dickinson have many similarities in their technique of writing. By reading a piece of their work; I have come to realize that they are two very dynamic authors that bring so many things into prospective about life, death, self-awareness, love and hate, and they put all of their thoughts into one small novel or poem. Works Cited Hawthorne, Nathaniel. The Scarlet Letter. New York: Bantam, 1986. Print. Brooks, Kevin. The Road of the Dead. New York: Push, 2007. Print.