Did You Know That There Is Such A Thing Called Problem

Did you know that there is such a thing called problem gambling otherwise known as gambling addiction? According to psychguides.com, â€Å"gambling is a diverse activity, so different types of gambling addiction exist as well†. Gambling addiction is a problem where it begins slowly and grows overtime until the victim’s life has become difficult to control. Only recently has this disorder been recognized as an addiction. According to Wikipedia, â€Å"Problem gambling (or ludomania, but usually referred to as gambling addiction or compulsive gambling) is an urge to gamble continuously despite harmful negative consequences or a desire to stop. Problem gambling is often defined by whether harm is experienced by the gambler or others, rather than by†¦show more content†¦Additionally, a person may be trying to distract his or herself to forget uncomfortable and painful emotions as well as personal stress in their lives and may use gambling as a tool to escape from g uilt, depression, helplessness, anger, shame, anxiety, sadness, humiliation, or fear of failure. Equally important, gambling addiction is considered as an impulse-control disorder. A person who has a gambling addiction cannot control their impulse to gamble and will continue to gamble regardless of the consequences. When he or she does not gamble, they experience withdrawal symptoms. Similarly, our brains are affected the same way that alcohol and drugs affect our brain. As brainfacts.org stated, â€Å"When people with gambling disorder watch gambling videos or participate in simulated gambling while their brains are being scanned, scientists can see changes in blood flow in specific brain areas, indicating which areas are more active. In one study, both problem gamblers and cocaine addicts watched videos related to their addictions while in a functional magnetic resonance imaging (fMRI) scanner. Both groups showed diminished activation in the ventral striatum compared to healthy control participants†. In other words, neuroscience research has shown that addicted gamblers have similar features with drug and alcoholic disorders. Our brains have a reward system and likeShow MoreRelatedAnalysis Of The Book Is What Is A True Friend 933 Words   |  4 PagesThus, we can see that the Savior called His disciples His friends. A true friend’s spiritual cleaning not only to those people who communicate with them, but also have a permanent effect. 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Review About Costing To Make Budgetary Control Effective

Question: Discuss about the Costing to Make Budgetary Control Effective? Answer: Ferguson Son Manufacturing Company is using Budgetary Control to control its costs and reduce inefficiencies. Under the current system, the different departments are given monthly budgets and the performance of the departments is compared with the budgets, and any variation is brought to the notice to the plant manager Mr. Robert Ferguson Jr. Moreover, the plant manager emphasises on making tight budgets so that costs can be reduced to the minimum level but this is posing problems to the machine department and the equipment maintenance departments. The supervisors of the departments feel that though they are working hard to meet the budgets, still their performance is far from satisfactory. This is happening due to the traditional costing system being used by the company currently. The costs are being assigned to the activities in the department by machine hours and labour hours in machine department and equipment maintenance department respectively. The factory overhead costs are b eing assigned to the units of products in each department by the number of machine hours being used by the activity multiplied by the overhead rate which is pre determined. The pre determined rate for machine shop would be calculated as total overhead cost divided by the total machine hours available. Currently, many special orders are being taken by the company and for each new order; the machine department needs to set up the machine and adjust it. This requires time and adds up the machine hours needed to produce the product, thus increasing the overhead costs for that product. In the process, the big orders which required lesser set up time are being ignored, and the overall costs for the machine department are increasing. Even though the big size orders will give higher profits but machine hours being wasted on small orders set up thus reducing the profitability and quality of machine department. Also the equipment maintenance department, to meet the budgets is running after th ose activities which require less of labour hours and not by the importance of the activity so that their overhead costs can be reduced. Hence, a machine breakdown in the machine department was not attended by the equipment maintenance department. Hence, the breakdown consumed more time than required and further increased costs for the machine department. Also, the overhead costs are not being assigned to the activities according to their usage of hours, for instance the equipment maintenance department has allocated the costs of supplies it has wasted to other work rather than on which the supplies were wasted. This is because the overhead rate is a common rate for all the activities in the department and hence, the some activities may be assigned higher costs and other low costs. As a result of the above problems, even though the machine department is working very hard, yet due to rush orders and inadequate help from supporting departments, it is not able to meet the budgets. As such, the employees who are working so hard and yet are not able to receive appreciation, their morale will go down, and they may even quit their jobs. Also, the efficiency and inefficiency of a department is not ascertained properly due to inefficient costs allocation. The budgets prepared for different departments should be interrelated and interdependent on each other. A master budget should be prepared and on that basis, the departmental budgets should be prepared. The department budgets should be reviewed in relation to other department budgets. Like due to the inefficiency of equipment maintaining department, the machine department could not solve its hydraulic pressure problem on time and as such had to delay its operations, so a control system which works in coordination with all related departments would give better results. System inefficiencies occur due to costs being allocated by labour and machine hours since big orders that require a lot of time to set up are being disrupted for small rush orders. Hence, the time taken to set again the big orders is adding to the costs of the order and affecting its profitability. To remove this inefficiency, the costs should be allocated to the products by the activities which add to the manufacturing costs and the products requiring more of the expensive activities should be charged more overhead costs than the ones requiring less of the expensive activities. On the face, the small rush orders look profitable but the loss incurred on big orders are more than the profits made by small orders. The company should focus more on products which give the maximum contribution to the company profits like the big orders in this case and according to such importance, the budgets should be allocated. In this case, higher budgets should be allocated for the big orders to the machine department, and all the departments should work in coordination to fulfil the bigger orders first and then the small orders. Like the equipment department gave more importance to the inspection of forklift trucks rather than solving the hydraulics pressure breakdown. This led to time loss for the machine department and hence they could not meet the budgets. Here, the equipment maintainenace department should have solved the machine problem first as the production was being hampered. The budgets should be designed in such a way that the important tasks are taken up first which contribute maximum to the companys profits. The budgetary system should also ensure that costs are assigned to the activities the activities to which it relates to and not any other activity. Activity Based Costing assigns overhead costs to the products in a more logical manner as compared to Traditional Costing. Under ABC, the costs are first assigned to the activities which are the real cause of the occurrence of the overhead. After that, it assigns the costs of those activities to the products or services according to their usage of the activity. Some of the common activities under a manufacturing sector include machine set ups, machine maintenance, quality check; special engineering, etc. the importance of ABC has increased due to an increase in the automation technology which has increased the manufacturing overhead costs. Moreover, some products are produced in large batches while the others in small batches, under such situation, ABC helps in logical allocation of resources. As a result of ABC costing, the management will be able to identify the activities which are resulting in higher costs like set up costs and identify products like small rush orders which are using the most of these activities. Such activities or products could be reviewed, and efforts should be taken to reduce the activity costs wherever possible. Rather than blaming the whole department for high costs, costly activities could be improved. Products which are using more of these expensive activities but contributing less to company revenues should be stopped producing, and those contributing more to the companys profits should be continued. Every company has short term and ling term goals to be achieved, and they make strategies to accomplish these goals. The strategies are executed by the employees of the firm and hence, it is necessary to clearly communicate these goals to the employees, and also the management should align the goals of the individual employees with the company goals. This can be done by employee engagement. While preparing budgets which will help in achieving company goals, the employees should also be referred so that they feel a sense of responsibility and set their goals accordingly. When all the employees are working towards the company goals together, the company is bound to successfully accomplish its goals. The sense of responsibility will increase the productivity of the employees as they feel motivated and increased profitability will lead to higher profits and lower costs for the organization, thus increasing the returns for shareholders. The different ways in which the budgets could be used to change employee behaviour and align goals in the organization include: Budgets to be prepared in consultation with the employees as they are the executors. Budgets clearly communicated to the employees Budgets should clearly state various tasks to be performed by the employees and the expected costs and profits from such tasks so that they know the value of each task and perform them accordingly. Return on Investment (ROI) is a measure of profitability which states whether the company is using its resources in an efficient manner to make profits. A company with higher ROI is better placed in the industry. ROI is calculated by dividing the net income by the average capital employed by the company. Activity Based Costing can be used to make strategic decisions and thus improve the profitability of the company. ABC helps in reviewing a process and thus provides scope for continuous improvement of the process which results in incremental cash flow. The processes or activities which are not yielding high benefits are removed or improved, as a result of which the cash which was tied up in the operations of those processes is freed and there is more of free cash flow. References Kaplan, R., Cooper, R. (1991), Profit Priorities from Activity- Based Costing, Harvard Business Review Cagwin, D., Bouwman, M., (2000), the Association between Activity Based Costing and Improvement in Financial Performance Turney, P.B., (1991), How Activity Based Costing Helps Reduce Costs, Journal of Cost Management, pg. No. 29-35 Swenson, D. 1995. The Benefits of Activity-Based Cost Management to the Manufacturing Industry. Journal of Management Accounting Research, pg. No.167-180. Roztocki, N., Schultz, S.M., (2003), Adoption and Implementation of Activity- Based Costing: A Web Based Survey, State University of New York at New Paltz School of business Joan, M., (2009), Traditional Versus Activity-Based Product Costing Methods: a field study in a Defense Electronics Manufacturing Company, Proceedings from ASBBS Annual Conference Sullivan, J., (2011), Increasing Employee Productivity: The Strategic Role that HR Essentially Ignores, accessed online on 7th Feb, 2016, available at https://www.eremedia.com/ere/increasing-employee-productivity-the-strategic-role-that-hr-essentially-ignores/ Newman, K.M, (2013), How to Align Employees with Your Companys Vision, accessed online on 7th Feb, 2016, available at, https://tech.co/how-to-align-employees-company-vision-2013-10 Mahal, I., Hossain, A., (2015), Activity Based Costing (ABC) An Effective Tool for Better Management, Research Journal of Finance and Accounting, Vol. 6, No.4

Descartes Applied To Biology Essays - Nucleic Acids, Sigma Xi

Descartes Applied To Biology Descartes method of questioning what is real is a very important aspect of the world of science. I will show how this method of philosophy is crucial to the studies of biology. Descartes said that the only time that something is not doubted is when it is clear and distinctly true. This is the difference in science between theory and fact. In order for something to be clear and distinct it must be a fact. DNA was discovered on April 25,1953 by James Watson and Francis Crick. They discovered that it was a double helix made up of 5 carbon sugars, phosphates, and 4 different nitrogenous bases. This is where Descartes comes in to play. There was much questioning whether DNA even existed and if it did what was it like. DNA is only about 10 nanometers wide so it is extremely small and easily overlooked. There was much research done to try to figure out the structure of DNA molecules. Chargraff came up with the theory of there being 4 different nitrogenous bases in equal quantities purines and pyrimidines. This was eventually proven true but at the time was not definite. Descartes would not be satisfied with this because it wasn't clear and distinct fact yet. Different theories came up about the actual structure of the molecule. Originally Watson and Crick believed that the molecule could be single stranded and at one point they also believed that it might be triple stranded. This still was only theory and not clear and distinct, so their research continued. Rosalind Franklin was an assistant on the DNA project. She was an X-ray crystallographer, which is someone who takes pictures of strands of DNA. Much research went on till one day a picture was taken to show the B form of DNA, which gave Watson and Crick the information that they had needed. This picture showed that DNA was double stranded and that it was in the shape of a double helix. It was with a little more research that it was finally proven that DNA was a double helix and due to this structure its function was also proven. It was now clear and distinct that DNA is real. If Watson and Crick just left their research at one of the other points such as the single strand or triple strand the real structure would not have been found. This would continue the doubt about DNA's existence and function. People would also be learning the wrong information because they would be learning about theories that were never concluded. The same thing is being done with the cure to Cancer as well as many other diseases. Possible cures are thought up very often. These possible cures are far off to be factual. It takes many years of testing to really see whether the original theory of the cure will actually work. Even then there is still doubt. The problem with most drugs is that they react differently to each individual in terms of their success. This would make drugs go against what Descartes would trust because it is not fact. If you decide to take a drug to cure cancer it may not because there is no proven way at this time. Descartes' theory is pretty much the basis for the world of science in general. Science is made up of people doubting things and only believing in them when they are proven fact. This is what Descartes' whole point was in his theory. Trust only what is fact. Ideas begin with a hypothesis, which is an educated guess. The hypothesis is the basis for the research. They are then tested and theories arise. Theories are still not proven even though there has been research done. Much research needs to be done before it can be proven. Only then can the end result be clear and distinct fact. Biology and all science is based on these theories of questioning till proven. Science is respected because things are tested till they are clear and distinct facts. This is why science can be trusted by the ideals of Descartes.

The Bluest Eye- Difficulties within the Marriage essays

The Bluest Eye- Difficulties within the Marriage essays Have you ever known anyone with marriage problems? I fm sure you at least once or twice you have witnessed an argument, maybe even a separation or divorce. The main idea here is that this is all very normal. No marriage is at all easy, and it tends to come packaged with many disagreements and hardships. In the novel The Bluest Eye, Toni Morrison uses the marriage between Pauline and Cholly to symbolize the difficulties a marriage can bring to life. Cholly is a drunk, abusive husband who turns violent almost every time he comes home. Pauline seems to be stuck in the past with her happy love thoughts about when she and Cholly first met. Throughout the book we get a close look at the relationship between Cholly and Pauline and all the difficulties that come with it. It raises some interesting questions as to why they are still together. Throughout the novel, Morrison seems to be saying that while being in a marriage, a person should take the good with the bad and realize th ings change with time. No two people are exactly the same and that right there is enough to cause differences in opinions and attitudes. From the way it sounds, their relationship starts out like any other, there are the many happy times and laughs that they share together. The relationship is new and exciting, and it seems as though the two of them will be perfect for each other. Then they decide to marry and the truth sinks in, this is for the long run. In order to make a marriage successful, two people have to work together to make things run the right way. The excessive drinking and abuse that Cholly shows towards Pauline has a lot to do with his past. His mom left him in a dumpster because she decided she didn ft want him, only to be rescued by his uncle. That fs a lot for someone to carry over his or her shoulders. The idea of knowing that his parents didn ft want him must have been an awful feeling. On the other hand, that should be all...

What was the Impact of the Holocaust on Postwar Art and Culture Essay

What was the Impact of the Holocaust on Postwar Art and Culture - Essay Example This figure represented two thirds of the total European Jewish population and a third of the world’s total. Causes Germany was forced to sign the humiliating Versailles Treaty, at the end of the First World War, in which the country was forced to cut down on its armed forces, its prewar territory was reduced, and Germans were forced to admit guilt for the war. They were also forced to pay reparations to the allied forces for losses incurred during the war. The country was also forced to adopt a parliamentary governing system, and it is through this system that Adolf Hitler became a Chancellor, or prime minister, in 1932. Soon after, his government started propagating hate campaign against Jews, claiming that they were the source of all German problems and, therefore, needed to be exterminated as a race from the world. This is what led to the Holocaust, a tragedy that peaked during the war and only ended with Germany’s defeat, by the allied forces, in 1945 (AICE). ... Other museums across the world have set aside sections that keep these objects too. Paintings and Pictures Visual representations have also been done through paintings, photography and films. Evidence from the concentration camps indicates that the detainees engaged in the art to express their feelings and sufferings, and to avoid getting bored. Though some of this work was discovered by the Nazis and destroyed claiming it was part of ‘horror propaganda’, and the artists punished severely, however, some of it survived. This includes Josef Nassy’s 200 drawings which he painted while at Bavaria’s Laufen and Tittmoning concentration camps. His pieces of art survived the concentration camps and these help in capturing an eye witness’ account of the dehumanizing nature in which Nazis treated the Jews. ‘No names’ are paintings by Alice Lok Cahana, a Hungarian Holocaust survivor who tells her story as a teenage detainee. Her work is preserved i n the Collection of Modern Religious Art gallery, at the Vatican Museum. Some other artists helped in producing paintings of life at Bergen-Belsen concentration camp months after its liberation and these include Mary Kessell, Leslie Cole, and Sargeant Eric Taylor who was one of the camp's liberators. A lot of these paintings have been done over time including those by contemporary artists and are on display in different museums and art galleries across the globe (Zelizer 8). Photography Photography has also been used extensively to preserve memories of the Holocaust. Among these is the more than 10,000 photos taken secretly by Mendel Grossman while at the death camps. Though he died in the same camps; however, the negatives were used to develop photos

Police corruption relating to money laundering Essay

Police corruption relating to money laundering - Essay Example This nexus of police and politicians often leads to disastrous consequences for the country's prosperity. Political leaders have often been found to be involved in the cases of money laundering in many countries around the world. In such cases, money laundering happens to be the next stage of money laundering. Political leaders generate billions of dollars of funds from different corrupt practices. They cannot deposit this money in country's banks, which then requires to be deposited elsewhere using the money laundering route. International bodies like UN have also raised the issue from time to time, and called upon respective governments to put in place proper rules and regulations which help in controlling the menace of corruption. The 'UN Convention Against Corruption' (UNCAC) is one such international understanding which came into force in 2003 and calls upon member countries to establish criminal offence cases against people indulging in corrupt practices. Despite much persuasio n and resolutions adopted by different countries from time to time, the menace of corruption appears all the more strong all these years. Corruption as such has been defined as the 'abuse of a position of trust to gain an unfair advantage' (Chaikin, 2008). When the extent of unfair advantage gains huge proportions, things appear to go out of hand. Such practices not only prove to be a big drain on the development and resources of the country, but it also adversely impacts the morale of the citizens. Many politicians have often been implicated in money laundering cases. For example, French politicians Renaud Donnedieu de Vabres and Francois Leotard were found to guilty and convicted for money laundering in the political party of the President Chirac (BBC, 2004). In general the money laundering takes places in such a manner that money earned through corrupt means is stashed away in banks abroad, which then finds way back home using false invoices, loans etc. This money is then used by the concerned person to make luxurious purchases or further promote the businesses (Fig). Once the money launderer is able to firm up the chain, then it becomes extremely difficult for the law of the land to trap it, more so because the chain is established with fullest support from the police establishment. Corruption and money laundering often go hand in hand, with the presence of one strengthening the other. While concealing such money, the police administration needs to be paid bribes. Chaikin (2008) defines money laundering as 'a process in which the ownership or control of assets and income are obscured or concealed from tax authorities, law-enforcement agencies or private parties, who have a legitimate interest in discovering the true beneficial owner or controller of such assets/income'. Police administration is the key law enforcement agencies entrusted with taking action against such corrupt practices. Chaikin (2008) further states that money laundering has two inter-related processes, namely; Anyone hiding the money for improper or illegal reasons is involved in money laundering. Money is "cleaned" or sanitised whenever its true nature, source or use is concealed. In some countries this process is called conversion of black money into white money. There were allegations that Iraq was receiving arms and ammunition from international arms dealers even during the period of

Healthy and Safety Within the Setting Essay Example for Free

Healthy and Safety Within the Setting Essay You have a new member of staff starting and you are responsible for giving them all the information on health and safety requirements in your setting they need to be aware of. Prepare a document/presentation to give to them, which should include the following information: * A brief explanation of the relevant health and safety legislation * How you plan and maintain a healthy and safe environment * What factors do you consider when planning the environment to ensure safety for all. Health and safety legislation. Within the early years setting, we have a duty of care. This means looking after the children and keeping them safe when they are in our care. The health and safety at work act 1974 covers all employment settings within great Britain. The requirements within the act are that:- Buildings should be well kept and with the safety of who ever will be accessing it in mind. The environment as a whole should be kept safe and clean. All equipment should be stored in a safe place. The way in which the staff work should promote the safety of children. Health and safety within the setting. The will be policies and procedures covering health and safety within our setting. As en employee you should be aware of all of the health and safety requirements. The setting should be safe for everyone and not pose risk of danger or injury. A system of safe practice should be in place. Any chemicals or substances should be stored safely and out of the way of the children. All staff should be given the appropriate training and information on the health and safety of the setting and safety regulations. If any rotective clothing is needed then it should be provided free of charge. If and serious injuries or diseases were to happen then they should be reported to the health and safety executive. There should be first aid equipment provided. A representative of safety should be consulted about any issues affecting the work place. All employees should look after their own health and safety and the of the others around them, where their actions could affect others. The employees should cooperate with their employer on health and safety to ensure they keep a safe working environment. Within our setting. Within our setting we have daily checks covering all areas of the building. These are to be done at the beginning and end of each day. We have risk assessments as well which we use to prevent hazards. We keep all hazardous chemicals in the cupboard in the kitchen with a lock on the door. Also the children are not aloud into the kitchen. There is a gate with a lock on to stop them getting through. We have child friendly scissors which are only used under adult supervision. The cutlery that we provide the children with is plastic and so are their plates, bowls and cups. All the taps on the sinks that the children have access to have a block on them. This prevents them from getting to hot so the children cannot get burned. We have socket covers on all plug sockets. We do all the cleaning once the children have left the setting to prevent slips and trips. We have a lock on the front gate and back gate. This is so the children can not get out, but also so that nobody can get in without being let in. ll the radiators have covers on so the children cannot burn themselves on them. Any free standing unit’s the we have, have got locks on the wheels so they cant be moved or run over a child’s foot. We have things on all of the doors to prevent children shutting their finger in them. We make sure we think about all the risks within our setting and we address the problem to prevent an accidents happening. We have policies and procedures in place cove ring all factors of the setting, ensuring we make it as safe an environment for the children and employees as possible.