Main finanical statments Essay Example | Topics and Well Written Essays - 1000 words

Main finanical statments - Essay Example cash inflows over a certain time duration is the main purpose of the cash flow forecast. The cash includes deposits repayable on demand as well the cash in hand. For our purposes, the overdraft and the drafts will be balanced at with the banks. A cash flow refers to not only an increase but also a decrease in a business. Profit and Loss account statement: The major purpose of the profit and loss account statement is to bring into light whether the business has made profit or loss in their dealings. The statement reflects the net profit after tax by minimizing the business expenses as well as taxation from the overall operating profit. The profit and loss account statement proves vital for the business because it provides clear figures with regards to what is impacting the business profit and what benefits the business. The profit and loss account is made by the business every 6 months or 1 year. By considering the sales that the company makes it can alter their sales by increasing them or so that they can generate constructive profit for the company and cover all their expenses. The chief advantage that the profit and loss account can bring to the company is that through this account they can improve their business operation. If in the account they observe that the expenses of the company are high a nd much more than the sales, they can minimize these expenses to bring benefits to the company. Through this, the net profit will increase since the business will not be paying a lot of money. The Cash flow statement gives an idea to the company regarding from where the money is coming and where the money is being utilized. On the statement the receipts are written in the first column while all the cash flows are written down under the receipts. These statements can be made by the companies for 6 months or for 1 year. Following the writing down of the cash receipts, the payments are also written. So from the receipts, the payments can

Relationship Outside of the Strange Situation Essay Example for Free

Relationship Outside of the Strange Situation Essay The attachment of an infant to his mother is an important part of development. A mother is the first experience of love and care that the child will ever have. This attachment also has important implications in the development of the child and even into adulthood. Children develop styles of attachment depending on their experiences with their caregivers and with their mothers. There are different attachment styles that have been identified in children. The first one is secure attachment, anxious-ambivalent attachment, anxious-avoidant attachment and disorganized attachment (Cassidy Shaver, 1999). Theorists and scientists have identified the Strange Situation Protocol to be the most common method in studying attachment in infants. The Strange Situation Protocol is also the most empirically supported method for assessing attachment. Based on the behavior of the infant in relation to their mothers or caregivers, they are grouped into the different kinds of attachment already identified. It should be noted, however, that attachment does not stem from the thinking of the child. Rather, it is a feature of the relationships of the infant to different people. In early childhood, the child may exhibit different kinds of attachment. Yet beyond the age of four, children may settle for one particular kind of attachment (Greenspan, 1993). Studying Attachment Beyond the Strange Situation Protocol The Strange Situation Protocol (12 months to 20 months) is the most popular method in measuring attachment in children. Pederson and Moran (1996) decided to investigate children’s attachment outside of the Strange Situation. Their study, â€Å"Expressions of the attachment relationship outside of the strange situation,† observed 41 preterm infants together with 38 full-term infants at home with their mothers. These infants were at observed during their 8 months and 12 months of age. They were also observed within the Strange Situation at 18 months. The purpose of the study is to compare the attachment expressions in the two distinct settings. The researchers looked at the four different kinds of attachment relationship expressions. They discovered that there is an 84% concordance in the differences between secure and non-secure attachment relationship at home for infants at 12 months old. Avoidant relationships at this stage also displayed very high concordance. In addition to this, the study also found out that around 30% of the dyads were classified with ambivalent attachment at home and in the Strange Situation. The mothers in secure relationships at the Strange Situation were more sensitive on the 8 and 12 months as compared to mothers who displayed ambivalent and avoidant relationships. On the other hand, the mothers in non-secure relationships did not display any marked difference in their sensitivity. In the Strange Situation, those infants in secure relationships displayed the characteristics of having effective secure base behavior. Moreover, they also displayed physical contact and affectionate sharing. During the 12-month home observations, these infants were easier to deal with because they were not very difficult to interact with. The research method of the study was naturalistic as the researchers observed the infants at home. They managed to take note of the way that the infants related with their mothers. At the strange situation, however, the approach became more manipulative because of the requirements of the protocol. In addition to this, the authors looked at several variables pertaining to the expressions of attachment relationships. They looked at the reunion behaviors, the reactions of children to their mothers and to other persons that they are interacting with. The reactions of the children to strangers, to caregivers and to the mothers were logged. The reaction of the children to the return of their parents was also noted by the researchers. To analyze the research problem effectively, the researchers studied infants in two different settings: at home and at the strange situation. In addition to this, they also observed the subjects in different ages—at 8 months, 12 months and 18 months, which is already included in the Strange Situation. As a control group for the variable, this enabled the researchers to understand the differences in attachment of the children in different situations and at different stages of their development. The researchers utilized unobtrusive observations in the home setting where they observed the natural tendencies of children and their relationships with the members of the household. They pre-determined the kinds of behavior and relationships they were looking after and noted their observations. As the study progressed, they compared their notes and established looked at the kinds of attachment relationships for analysis. The researchers explored the literature on the Strange Situation, the studies conducted concerning the observations of infants and their attachment relationships at home and the limitations of observing infants within the Strange Situation Protocol. Given these developments in the literature, they found out that there is a lack of studies focusing on the attachment relationships beyond the Strange Situation Protocol. The main contribution of the study is the way that they observed infants beyond the Strange Situation. This enabled them to make comparisons as to the development of attachment relationships of younger infants and compare that with findings within the strange situation. The presentation of the findings of the study is not very clear. One way to improve this would be stating the findings in terms that could be better understood by readers and not only by intellectuals and scientists. The inclusion of diagrams and tables would also greatly help in understanding the results of the study and its application in the lives of mothers and their developing children. There are no apparent ethical issues that can be discerned in the study. Observing the infants and their mothers at home, however, can yield some important ethical considerations in the study. It may be seen as disrupting on the processes and relationships of the family members. In addition to this, the child may also be alerted by the presence of the researcher and this could have potential impact on the exploration of a toddler of the house. This should also be factored into the study. The way that the study compared attachment relationships of children below the Strange Situation is laudable. The study could be further explored by studying the attachment relationships of children beyond the Strange Situation. The researchers studied children at 8 months, 12 months and 18 months. The study could be further improved by studying children beyond the 20 months of the Strange Situation. This way, the study could yield important insights in the utility or inadequacy of the Strange Situation as method of measuring attachment relationships. Conclusion The study of Pederson Moran (1996) helps in understanding the Strange Situation and the way that infants develop attachment relationships at an age that falls below the strange situation. Their findings suggest that there are not much important differences in the way that non-secure mothers and infants develop attachment in the strange situation and outside of it. However, for those with secure relationships and ambivalent ones, there is concordance and better long term development of attachment. This has implications in the way that children should be treated during their infancy. Reference Cassidy, J. , Shaver, P. , (Eds). (1999) Handbook of Attachment: Theory, Research, and Clinical Applications. New York: Guilford Press. Greenspan, S. (1993) Infancy and Early Childhood. Madison, CT: International Universities Press. Pederson, D. R. Moran, G. (1996). Expressions of Attachment Relationship Outside of the Strange Situation. Child Development, 67, 915-927.

Aggressive Children in the School Enviornment Essay -- Special Educati

Many children come to school with behavior problems that impede their learning and disrupt the learning of other children. As early as preschool as many as twenty-five percent of children demonstrate problematic behaviors which place them at risk for future negative school experiences (Conroy, Sutherland, Haydon, Stormont, Harmon, 2009). These children exhibit aggression, defiance, bullying of others, poor work habits, and acting out in class. Many teachers feel frustrated as they spend the majority of their classroom management time on the same few children each day. Researchers (Conroy, Sutherland, Haydon, Stormont, Harmon, 2009) suggest that around 70% of behavior management time is spent on the same 20% of student. Ratcliff. Jones, Costner, Savage-Davis, and Hunt (2010) found a pattern of student misbehavior followed by attempts to correct the behavior that failed, resulting in increased time and attention on misbehavior instead of instruction. Over the course of several years of negative interactions these students begin to see themselves as failures. Henricsson and Rydell (2004) have noted that self-perception is formed through interactions with others and the reduced number of positive interactions children with behavior problems experience put them at risk for low-self esteem. Henricsson and Rydell (2004) also note teacher criticism is associated with student stress, increased feelings of helplessness, and increased negative self-judgments. Many children with severe behavior problems have significant emotional trauma, serious emotional losses, and deficits in social skills. These problems are often never officially diagnosed or professionally treated despite theeffects on the children. Kehel, Bray, and Theodore (2004... ... Abrams, L., & Vo, A. (2010). Improving Interactions Between Teachers and Young Children with Problem Behavior: A Strengths-Based Approach. Exceptionality, 18(2), 70-81. Delveaux, K. D., & Daniels, T. (2000). Children's social cognitions: physically and relationally aggressive strategies and children's goals in peer conflict situations. Merrill-Palmer Quarterly, 46(4), 672-692. Morrow, M. T., Hubbard, J. A., Rubin, R. M., & McAuliffe, M. D. (2008). The Relation between Childhood Aggression and Depressive Symptoms: The Unique and Joint Mediating Roles of Peer Rejection and Peer Victimization. Merrill-Palmer Quarterly, 54(3), 316-340. Fleming, C. B., Haggerty, K. P., & Catalano, R. F. (2005). Do Social and Behavioral Characteristics Targeted by Preventive Interventions Predict Standardized Test Scores and Grades?. Journal Of School Health, 75(9), 342-349.

Homosexuality and Film

Reaction Paper: â€Å"Philadelphia† I was really in love by the film. It was truly an Inspiration for me as a gay person. It reminded me that every person In this world, even if you're lesbian, gay, bisexual, transsexual, black, white or aslant deserves to be respected and to be equally well-treated. This film was great because It shows or talks about delimitation and tolerance as well. For me, I personally define Philadelphia as a cinematic perfection.It Is a very Important film to watch not only for the List's but also for every person In this world for them to know that delimitation Is a big no and to realize that even though a person Is different he/she must respect It. God created the man equally and we must not Judge anyone of us for their differences and disabilities. Actually, I was really feeling bored watching at the beginning of the movie. I honestly don't get the meaning and the purpose of creating this film.Aside from this film was a bit older (because it was rele ase in the year 1993) it took me a bit long to understand what thieve trying to say because of their slang accents and their idiomatic expressions and sentences that I don't understand. I was also confused and curious if why the movie was entitled Philadelphia and then I found the answer later As I watched the film, I found it interesting. I found out that the protagonist was a homosexual and was infected by a terrible disease called acquired immunodeficiency syndrome or AIDS.Andrew Becket was an excellent lawyer and was fired by the law firm because he had AIDS, but the law firm didn't actually say the real reason of why hey fired him and that they made it appear that Andrew had a questionable professional ability in light of the misplaced file or document and is incompetent. Then he find several attorneys to take his case including Joe Miller. But Joe Miller was hesitant to accept the case and initially declined it. It is because Joe was a homophobic and he knew that Andrew had AI DS. But eventually after Joey's doctor told the method of HIVE infection he accepted the case.As the case goes, Becket wanted to win his case not only for his own good but also for the sake of other people who have his terrible disease and who Is also gay or lesbian, because In their place which Is the Philadelphia the people who has this particular disease was being adulterated. Eventually Becket won the case. For me, this film has Important morals to all the people. We must treat each of us equally even that person has a disease or even If his sexual orientation Is different. Us also, here In the Philippines must apply this kind of moral.We must not discriminate people especially those people who are LIGHT. As far as I know here in he Philippines, Lists are dismissed from work or denied promotion because of their gender identity. There are still schools that kick out gay students if they come out. Gays are also discriminated in insurance policies because they are thought to be no to discrimination here in the Philippines. We must respect each of everyone no matter who we are. I hope that someday as soon as this problem is solved, I can freely utter â€Å"l say to you quite frankly that the time for racial and sexual orientation discrimination is over†.

Csr Toyota

Assignment 1 / Essay Assignment question: It is sometime suggested that CSR activities are increasing strategic in that it affects that core business of the firm and its growth, profitability and survival? Drawing on an example of a corporation/company (National/ International), discuss this in the context of business strategies, in particular on the issues of competitive advantage and firm performance. Introduction In this essay, we will discuss why organizations began CSR and how it is or can be or why should it be implemented. CSR usually get started off either as an integral part of the business strategy or corporate identity, or it can be used as a defensive policy, with the latter being used more often by companies targeted by activists. Rationale for CSR implementation is based on either a moral, a rational, or an economic argument (Werther & Chandler, 2006). Campbell (2007) which is a representative of a group of studies that create testable propositions related to the conditions under which organizations will move toward CSR. Studies show that corporations’ level of social responsibility as being influenced by factors such as financial conditions of the firm, health of the economy, and well-enforced state regulations. Reason why companies take on CSR is also being discussed in the literature in terms of the specific initiatives under which CSR may fall. Ways of describing these rationales varies, from the more skeptical view of cause-related marketing to a more generous attribution of genuine socially responsible business practices (Kotler & Lee, 2005). To ascertain how CSR is implemented in organizations, some researchers uses a developmental framework to show change in awareness, strategy, and action over time, and posits stages of CSR from elementary to transforming (e. g. , Mirvis & Googins, 2006). Jackson and Nelson (2004) take more of a how-to approach, offering a principle-based framework for mastering what they call the â€Å"new rules of the game. † Examples of principles include harnessing innovation for the public good, putting people at the center, and spreading economic opportunity where in this essay will discuss on how Toyota Motor Corporation applies this. CSR of Toyota Motor Corporation Many companies have established their corporate identities using branding through CSR, which has eventually becoming a focal point of their success and competitive advantage (Werther & Chandler, 2006). Toyota Motor Corporation recognizes corporate social responsibilities and emphasis on safety, the environment and education to offer to people the tools needed to make a difference to help and protect the environment. The company operates under the guidance of a global earth charter that promotes environmental responsibility throughout the organization worldwide. Toyota becomes the leader in leading the industry to lower emissions and improving fuel economy vehicles. Not only did Toyota create the world's first mass-production gas/electric hybrid car, they are also working ahead in the development of future fuel cell vehicles. (Toyota. com 2011) Toyota Motor Corporation’s commitment to preserving the environment doesn’t stop at just their vehicles. Two of their manufacturing plants have been designated as zero landfill producing operations. Green† complex in California has one of the largest commercial solar panel systems in North America which conserves more than 11 Million gallons of drinking water annually through special pipelines that supply recycled water for cooling and landscaping. (Toyota. com 2011) In addition, contributing to their dedication in environmental preservation, Toyota has also developed strong partnerships with organizations such as The National Arbor Day Foundation and The National Environmental Edu cation ; Training Foundation. The corporation partners with organizations, schools, universities and other businesses to support programs that help make the world a better place. Toyota Motor Corporation has a variety of national programs like Toyota Driving Expectations Safety Program, Toyota Youth For Understanding Summer Exchange Scholarship Program, Toyota International Teacher Program, National Center for Family Literacy, Toyota Community Scholars, United States Hispanic Chamber of Commerce Internship Program and others. Strategic Models of CSR Strategic planning as opposed to operational planning concerns the general long-term planning of a Toyota Corporation with the aim to gain economic advantages in the competitive market place. Operational planning in contrast incorporates concrete short- or medium-term activities in line with the strategic goals of the company (Wohe 1993: 141). A strategic plan usually consists of an analysis of the firm and its environment, the development of strategic goals and alternative strategies, the assessment, evaluation and selection of strategic alternatives, and the implementation, evaluation and control of the strategies (Grant 2005, Hopfenbeck 1997: 40) in which Toyota Corporation did when they came up with their CSR It has been demonstrated by Porter and Kramer that a strategic approach to CSR can incorporate competitive advantages for Toyota Corporation but even more importantly, it allows for an integrated and effective implementation of CS. Following this argumentation, an inclusive strategic model of CSR was developed combining central ideas of CSR theory with the classical model of strategic planning using narrow view and boarder view. Narrow view On the contrary, supporters of narrow view in CSR claim that Toyota corporations have just one objective- make money. They believe that caring for the environmental, society and other problems are the responsibilities of government and non-profit making organizations sponsored by governments. A bright supporter of the narrow view is as mention in Milton Friedman theory that those who claims that diverting corporations from the chase of profit makes our economic system less effective. Friedman states: â€Å"The stockholders or the customers or the employees could separately spend their own money on the particular action if they wished to do so. The executive is exercising a distinct â€Å"social responsibility,† rather than serving as an agent of the stockholders or the customers or the employees, only if he spends the money in a different way than they would have spent it† ( M. Friedman 1970). Another defender of narrow view in corporate social responsibility is famous economist Adam Smith, whose â€Å"invisible hand† argument states that if every member of society in a free market economy strives to promote his own economic interests they are led to promote the general good. This may be a good argument in other eras of economics, but using this argument to justify for support of the narrow view will reasonably arise criticisms. The hand-of-government argument of the narrow view states that businesses should have no social role other than making oney. According to inept-custodian argument business executives lack    moral and social expertise, and can only make economic decisions. To ask executives to take charge of non-economic responsibilities is equal to putting social welfare in the hands of inept custodians. Broader view Supporter of broader view believe that Toyota Corporation have other obligations apart from pursuing profit because of their great social and economic power, Toyota corporations must carry social responsibility towards society and wider community. Businesses cannot make decisions which are made solely with economic point of view, because Toyota Corporation are interrelated with the whole social system. Business activities have deep implications for society. As a result, society expects Toyota Corporation to pursue other responsibilities as well. A social contract between society and business represents a unstated understanding within society about the proper goals and responsibilities of business. This social contract is an on-going process of negotiation and change. Conclusion This is the basic reason why the doctrine of â€Å"social responsibility† involves the acceptance of the socialist view that political mechanisms, not market mechanisms, are the appropriate way to determine the allocation of scarce resources to alternative uses. The New York Times Magazine (1970) To illustrate, it may well be in the long run interest for Toyota Corporation that is a major employer in a small community to devote resources to providing amenities to that community or to improving its government. That may make it easier to attract desirable employees, it may reduce the wage bill or lessen losses from pilferage and sabotage or have other worthwhile effects. Or it may be that, given the laws about the deductibility of corporate charitable contributions, the stockholders can contribute more to charities they favor by having the corporation make the gift than by doing it themselves, since they can in that way contribute an amount that would otherwise have been paid as corporate taxes. The New York Times Magazine (1970) There are many different views regarding corporate social responsibility. Some people defend â€Å"broader view† saying that corporations should contribute back to society from their profits they make by selling their products and services to the members of that society. Others defend â€Å"narrow view† justifying they stand by claiming that executives are not moral agents and it would be a mistake to include to the scope of their responsibilities to care about nature, wider community and society in general. My personal view is that profit maximization should not be the only objective of any business corporations. Every company uses resources to manufacture its products or bring its services. These resources include land, human resources, and other resources from nature including gas, water, oil, etc. The fees the companies pay for these resources when obtaining them are insignificant if one compares them with the huge amount of profits companies make when manufacturing products using these resources. Corporations must, therefore, contribute part of their earnings to society and environment as a way of paying back, even if they have paid when obtaining resources. Thus, I agree to â€Å"broader view† in Corporate Social Responsibility and Toyota Motor Corporation is justly and generously contributing to environment and the society and considered a model corporation fulfilling its corporate responsibilities. Referencing Alessia D'Amato, 2009. Corporate Social Responsibility and Sustainable Business: A Guide to Leadership Tasks and Functions. Edition. Center for Creative Leadership. Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32, 946–967. Grant, Robert M. (2005): Contemporary Strategic Analysis, 5. ed. Malden, Oxford, Carlton Hopfenbeck, Waldemar (1997): Allgemeine Betriebswirtschafts- und Managementlehre: Das Unternehmen im Spannungsfeld z Jackson, I. A. , & Nelson, J. (2004). Profits with principles: Seven strategies for delivering value with values. New York: Doubleday. Kotler, P. , & Lee, N. (2005). Corporate social responsibility: Doing the most good for your company and your cause. Hoboken, NJ: John Wiley & Sons. Mirvis, P. , & Googins, B. K. (2006). Stages of corporate citizenship: A developmental framework [Monograph]. Chestnut Hill, MA: The Boston College Center for Corporate Citizenship. The New York Times Magazine, September 13, 1970. Copyright @ 1970 by The New York Times Company. Werther, W. B. , Jr. , & Chandler, D. A. (2006). Strategic corporate social responsibility. New York: Sage Publications.