Problems of Industrialization in Pakistan Essay - 1

Issues of Industrialization in Pakistan - Essay Example This exposition examines the Pakistan nation, that is a creating country that is reliant on horticulture as the nation is blessed with ripe terrains fit for the financial movement. In any case, the way toward industrializing her farming exercises has been looked by a few issues obstructing the entire procedure. This article clarifies the various elements subverting the endeavors to industrialize the activities in the nation and not the negative impacts that may result from industrialization in a given nation. The elements were recognized from the reactions in a study that was completed to look for data from an assortment of industrialists in the nation according to the industrialization issues they have experienced, or the elements they think about impeding to the procedure. The scientist talks about the issues of power and vitality deficiencies, poor and immature foundation, absence of prepared and talented workforce issue, little accentuation that is given on innovative work just a s decreases in remote direct speculation, that is required today. It is likewise closed by the analyst that the nation has been putting forth attempts to advance its industrialization, yet the endeavors have had no positive yields yet. The specialist likewise mentiones that remote direct speculators, who can contribute essentially to industrialization through presentation of new innovations, are not pulled in to a nation with such insufficiencies, that were talked about in the paper and that is the principle issue.

Abortion in Hemingways Hills Like White Elephants Essay -- Hills Like

Premature birth in Hemingway's Hills Like White Elephants The story Slopes Like White Elephants is a discussion between a young lady 'Dance' and an American man hanging tight for a train at a station in Spain. The creator never names the subject of their conversation yet as their discourse advances; it becomes obvious that Jig is pregnant. The man needs Jig to prematurely end the unborn youngster yet she is unconvinced and needs to turn into a mother. Hemingway has splendidly composed the story's discourse which catches the vibe of a private discussion while simultaneously conveying the important account foundation (O'Brien 19). Toward the finish of the story, it is hazy with respect to what choice has been made; in any case, Hemingway gives the peruser a few pieces of information in regards to what Jig feels, and what she needs to do. Dance's private contemplations are lit up by Hemingway's depiction of the setting, the character, and the contention. Stanley Renner proposes that, because of the couple's conversation, Dance has gotten ready to make an increasingly understood located estimation, and maybe a superior decision, of men Wyche(59). The couple's failure to impart viably their actual considerations and feelings makes their discourse engaging. The story inspects the sexual orientation contrasts and miscommunications as they impact the choice whether to prematurely end the unborn youngster or not (Smiley). In his book on Hemingway, distributed in 1999, Carl P. Eby brings up that [f]or the previous two decades, Hemingway analysis has been overwhelmed by a reevaluation of the job of sexual orientation in his work (Bauer 125). Hemingway's characters in the story speak to the cliché male and female in reality, somewhat. The American is the run of the mill manly, testosterone-crazed male who just ... ...s'. The Hemingway Review, 22 (1) (Fall 2002): 56-71. EBSCOhost. Renner, Stanley Moving to the Girl's Side of 'Slopes Like White Elephants'. The Hemingway Review, 15 (1) (Fall 1995): 27-41. As Rpt. in Wyche, David Giving the Air access to a Relationship: Metaphorical Abortion in 'Slopes Like White Elephants'. The Hemingway Review, 22 (1) (Fall 2002): 56-71. EBSCOhost. Eby, Carl P. Hemingway's Fetishism: Psychoanalysis and the Mirror of Manhood. Albany: State University of New York Press. As Rpt. in Bauer, Margaret D. Disregard the Legend and Read the Work: Teaching Two Stories by Ernest Hemingway. School Literature, 30 (3) (Summer 2003): 124-37. EBSCOhost. Burroway, Janet. Composing Fiction: A Guide to Narrative Craft. sixth ed. New York: Longman, 2003. As Rpt. in Rankin, Paul Hemingway's 'Slopes Like White Elephants'. Explicator, 63 (4) (Summer 2005): 234-37.

AEDP Therapy for Trauma

AEDP Therapy for Trauma April 01, 2019 More in Psychotherapy Online Therapy In This Article Table of Contents Expand History Four Pillars Therapists Emotional Regulation Who Can Use AEDP? For Couples Where to Find AEDP Becoming Certified Most people reading this will have experienced a traumatic event in their lifetime. As many as 70 percent of people in the United States will experience a trauma at lease once in their lives. With so many people hurting, more therapeutic approaches are focused on being trauma-informed or trauma-focused. Accelerated Experiential Dynamic Psychotherapy (AEDP) is one of those growing therapeutic approaches to help people heal. It is suggested that people who have experienced trauma will wait approximately two years after realizing the pain of their experience before ever seeking help. Two years is quite a long time to suffer in isolation, trying to sort through the pain of a traumatic experience on your own. Even when people try to reach out for help, if at all, they might be seeking help from family or friends. Although their intent is likely positive, loved ones are not necessarily equipped to help you navigate and heal from the emotional suffering of trauma. Verywell / JR Bee History of AEDP Accelerated Experiential Dynamic Psychotherapy is described as a healing-based and transformation-oriented model of psychotherapeutic treatment. Developed by American psychologist, Dr. Diana Fosha, Ph.D., AEDP views crisis and suffering as opportunities for people to find their ability to heal and experience the transformation that might otherwise not have the chance to happen. Dr. Fosha is the founder and director of the AEDP Institute in New York where she teaches clinicians and practices as a psychotherapist. As AEDP has continued to grow in recent years, clinicians from all over the world are learning this model of therapeutic treatment to better serve their clients, particularly those who have experienced trauma. Influences on AEDP As with many other approaches, AEDP integrates a variety of therapeutic disciplines, such as: Attachment theoryAffective neuroscienceBody-focused approachesTransformational studies As described by the AEDP Institute, the treatment model of Accelerated Experiential Dynamic Psychotherapy aims to help our patients, and ourselves, become stronger at the broken places. By working with trauma, loss, and the painful consequences of the limitations of human relatedness, we discover places that have always been strong; places that were never broken. Four Pillars There are four key pillars that offer foundational support to the model of AEDP: Faith in the clients capacity for healing. This ability and capacity for healing is hard-wired within us, in our mind and body, and can be accessed. It is understood that we are all capable and that this part of us that can be accessed for healing has been locked down and hidden as a result of emotionally painful experiences.The power of being seen and understood. This is new to many clients. It helps to heal deep injuries and to create space for exploration and change. When we are used to feeling alone, isolated, and misunderstood, this new experience of being seen and heard can feel both exciting and vulnerable. It is in this space that the AEDP therapist walks alongside to help the client explore.Working through defenses quickly and effectively. This involves exploring the deepest places of wounding. Healing at these places can be most helpful in creating further change. The AEDP therapist gently walks with clients into those emotions, maintaining safety for the client and allowin g them to process those levels of hurt that are often hidden from others.Discovering a newfound ability to trust and experience emotions. This means sharing with another person. Even uncomfortable emotions can be shared and processed. As clients continue to experience emotional safety throughout the counseling process, they are met with corrective emotional experiences. These are experiences that help them challenge their ideas that they are not worth knowing, that their experiences dont matter, or that they cannot heal. Clients begin to experience themselves in new ways through their process of healing. AEDP Therapists Clinicians trained in Accelerated Experiential Dynamic Psychotherapy actively engage with clients throughout their healing journey. This is not a passive or removed therapeutic style, but one in which the client and the therapist are partnering collaboratively during the process. There are certain things that a trained AEDP therapist will be doing during the course of healing. Establishing a Secure Base A secure base is a necessary part of most forms of therapy, in that it allows for an effective and healthy rapport between client and therapist. This is particularly so within the model of AEDP. The therapist is open and curious about the client, removed from any perceived judgment or bias that might create feelings of uncertainty. For many people, having someone who is genuinely curious about them and their experiences can feel new and different. It is in this new and different space that clients can begin to feel safe and open to the process of sharing their emotions and experiences with another person. Letting Clients Know They Are Not Alone One of the key aspects of AEDP is to undo aloneness. Most of us know the impact of feeling alone and what it can do to us when we are already in pain. Our sense of being alone leaves us feeling isolated and misunderstood, and can lead to feelings of hopelessness that things can change. AEDP therapists create safety through their active presence with clients, helping them find the courage to explore. Walking Alongside Clients as They Explore For many clients, this therapeutic experience may be the first time they have ever felt safe in their lives. Having a compassionate, emotionally safe person to join them in their exploration allows them to uncover and walk through painful experiences that may not have been accessed before. Therapists stay compassionately present as clients process uncomfortable emotions. Staying in the Here and Now AEDP therapists are attuned to the clients experience in each session, staying aware of body movement, facial expressions, eye movements, tone of voice and more. Actively tracking clients this way can allow therapists an opportunity to help clients explore what is happening for them, even during their exploration. Offering Corrective Emotional Experiences Again, for many people, sessions with an AEDP therapist may be the first time in their lives that they have felt emotionally safe enough to explore painful experiences and emotions. Much of what keeps people from sharing is fear of how others will respond, if others will see or hear their pain, and if they will be criticized or judged. All of those fears can feel removed within the AEDP experience. New experiences, like feeling seen, heard and understood by the AEDP therapist allow clients to have a corrective emotional experience. Addressing the Mind and Heart Some therapeutic approaches tend to keep the mind and heart separate, or not address the heart much at all. AEDP allows therapists to maintain a balance of attuning to both the cognitive and the emotional experiences of the client. Doing so allows clients to feel integrated during their treatment, moving away from old patterns such as rationalizing or compartmentalizing their experiences. Emotional Regulation Many therapeutic models focus on relieving suffering and emotional pain. Helping people feel less pain is, of course, very important in the therapy process. People seek out help when they are in emotional pain looking for hope and guidance out of those uncomfortable spaces. However, the model of AEDP doesnt stop there. In research conducted by Dr. Fosha and her colleague, Dr. Eileen Russell, Ph.D., they describe that the focus on a clients positive affective experience with regard to things like transformation, growth, and connection that are long overdue. These positive experiences are just as beneficial to the process of healing and, even more so, to the process of continued growth and flourishing. In fact, Fosha and Russell suggest that in AEDP: Working with positive affect is part of everyday, moment-to-moment psychotherapy in this model.It is necessary for positive emotions to be processed and regulated, just as we would do with more uncomfortable, painful emotion.Allowing positive affect to be part of the therapy work has been shown to make a big difference in improving the clients function, relatedness, and emotional resilience. Who Can Use AEDP? Accelerated Experiential Dynamic Psychotherapy is a therapeutic model that can be used with a wide variety of populations. Since the healing is based out of the platform of emotional attunement and client safety, many different presenting issues can be addressed. The goal of the therapist is to actively engage and walk alongside their clients, to be curious about them and their experiences, to create a safe space for clients to explore and process their pain, as well as positive, emotional experiences. Beyond simply a change in behavior or attitude, AEDP focuses on healing and change on a core level. People can find true transformation through the AEDP therapy experience, impacting their sense of self, their sense of the world, their decision making and behaviors. AEDP for Couples Not only is AEDP an effective treatment model for individuals, but couples can also benefit from Accelerated Experiential Dynamic Psychotherapy for Couples. Just as the energy of AEDP for individuals is focused on things like attunement, safe exploration, and corrective emotional experiences, AEDP for couples offers this same energy to partners. The influence of attachment theory is certainly present in AEDP work with couples. The painful experiences that people are coming in with may or may not have to do with their partner. Couples experience all sorts of wounds in their intimate relationship such as: InfidelityDishonesty about financesSpending habitsHousehold managementParentingSexual intimacyEmotional neglectEmotional disconnectLack of communicationAnger As much as there are several ways we can show love to one another, there are just as many ways we can hurt each other, especially in committed intimate relationships. When couples begin therapy with an AEDP therapist, they may be bringing in a history of traumatic experiences that took place within their dynamic or outside of their dynamic, such as in their past. The AEDP therapist walks alongside both partners, tracking and helping them to explore their experiences. Creating and maintaining a safe emotional space for both partners is critical to the process. During therapy, the AEDP therapist is modeling for partners how to become curious, how to help them not feel alone in their experiences, how to stay present, and how to offer corrective emotional experiences. As you might remember with individuals, the AEDP therapist is offering the client something that they have never felt beforeâ€"an experience in which they feel seen, heard, and truly understood. This is called the corrective emotional experienceâ€"one that offers hurting people the space and opportunity to fully process uncomfortable emotions and even celebrate more positive emotions, with a supportive person. Couples in AEDP are, essentially, learning how to do this for each other, through the modeling of interactions with the therapist as well as better understanding through their own exploration of self in the therapy process. Through exploration of self, partners can better identify possible roadblocks that might be getting in the way of true intimacy and vulnerability with their partner. We use tactics all the time in our personal relationships to protect ourselves, often without realizing the painful impact it is having on our partner and the health of our relationship. Identifying and clarifying these blocks to intimacy make them much easier to challenge and remove, allowing for partners to get to know each other in new, softer and more authentic ways. Through those moments in AEDP therapy, partners are building greater levels of intimacy and growing more closely connected. Where to Find AEDP As Accelerated Experiential Dynamic Psychotherapy continues to grow, clinicians are being trained across the globe. The AEDP Institute offers a database of therapists, psychologists, and other mental health practitioners who have advanced training or certification in this model of therapy. Because there are growing populations of trained AEDP therapists, particularly in the United States, there are established regional communities that you can contact for help in locating an AEDP therapist in your area. Becoming Certified in AEDP AEDP offers a formal certification program in this model of therapy to help maintain continuity in how this approach is being offered with clients. Because AEDP is a comprehensive, integrative theoretical clinical model, it is critical that therapists are trained properly with an established and consistent curriculum. The training in AEDP includes coursework, clinical experience, and supervision to help demonstrate knowledge, understanding and effective application of AEDP skills. For someone to become fully certified in Accelerated Experiential Dynamic Psychotherapy, they must be a state-licensed professional qualified to work in areas of mental health treatment, including credentials such as: PsychiatristsPsychologistsPsychoanalystsMental Health TherapistsMarriage and Family TherapistsArt TherapistsRegistered NursesAddictions Counselors Many educational training opportunities are available for clinicians and other licensed professionals who may be interested in developing skills in AEDP. Seminars, workshops, conferences, and online trainings are available. If you are a clinician interested in becoming certified in AEDP, you can find more information about training opportunities at the AEDP Institute website. The 9 Best Online Therapy Programs

Effects of Caffeine and Nicotine on Lumbriculus Variegatus...

Effects of Caffeine and Nicotine on Lumbriculus variegatus INTRODUCTION An experiment was conducted to study and explore the circulatory system by exposing Lumbriculus variegatus, black worms, to household drugs. Lumbriculus variegatus was chosen as the experimental organism because of their transparent bodies and their simple physiology. Their transparent bodies help the experimenters to easily see their pulse. Another reason for choosing this specific organism is their body structure—large surface area to size ratio. This feature allows the substances, such as the household drugs, to easily enter their body which then can affect their health.(1) The household drugs used in this experiment were decaffeinated coffee, tea, instant†¦show more content†¦The dependent variable is pulsation rates of L. variegatus before and after they were in the treatments. The standardized variable of this experiment would be the temperature of the surroundings of the L. variegatus, the three pulsation rates taken for each worm before and after the treatments, and also the amount of time each worm was kept in their respective treatments. The level of treatment for this experiment would be ten because of the six different concentration treatments of caffeine and nicotine along with the four household drugs. The sampl e size of the experiment differed from some treatments to other. For the three different concentrations of caffeine and nicotine, the sample size was 18 black worms each. The sample size of the control treatment of week 1 was 6 black worms. 12 black worms were used for the control of week 2, decaffeinated coffee and instant coffee. 11 black worms were used for the tea treatment and 15 were used for the tobacco treatment. There were three replications of the pulsation rate readings per worm before and after the treatment. With all this information we were able to get the results we got. According to the results, the columns of caffeine in figure 1, of this experiment the hypothesis for caffeine is partially accepted. There is an increasing trend in the change of pulsation rates with increasingShow MoreRelatedWhat Is Zero Caiso ( Water Enhancer?1044 Words   |  5 Pagesspotted as the outer layer of the worm is transparent, and contraction waves are seen in the main vessel as a heart beat. (Lesiuk and Drewes, 1999b) Pulsation rate is sensitive to pharmacological agents and is significantly accelerated by both caffeine and nicotine. (Bohrer, K.E. 2006) Much like in humans, the pulsation rate is regulated by the nervous and endocrine systems. Blackworms also have a very permeable outer skin layer, making the absorption of chemicals very efficient. Most consumers don’tRead MoreThe Effects Of Caffeine, Caffeine And Nicotine1462 Words   |  6 PagesIntroduction This lab covered the effects of caffeine, nicotine, caffeine extract and nicotine extract on the pulsation rates of Lumbriculus variegatus, commonly known as blackworms. The circulatory system consists of the heart and the blood vessels that circulate blood throughout the organism’s body. Blackworms do not possess a respiratory system or a heart, thus they circulate their blood through contractions of the blood vessels. The pulsation rate was observed along the dorsal blood vessel near

Literature Review on the Human Brain Can Fear Be Prevented

Scientists research the human body so that we, as human-beings, know how to protect our bodies and can learn some interesting facts for the better of our knowledge. Many think that the brain is an interesting topic. It is probably because there are still many things about the human body that are unknown. The human brain is just like the ocean, dark and strange. The brain is one of the most mysterious in our bodies because there is still so much that isn’t known about it. With new advances in technology, it has become much easier to study the brain and how it works. Many articles have been and are being written about studies that show new knowledge or could potentially lead to a big discovery. Just one example would be where emotions and reactions come from inside the brain. Similarly, development of research and gains in knowledge is vital to knowing how fear is caused and where it starts. Also, researchers use this knowledge to find ways to prevent fear of certain things. In an article entitled â€Å"Can Fear Be Prevented?† written by Tim Sandle, â€Å"Scientists have identified inhibitory interneurons in the hippocampus (the brain region involved in memory), that help to ensure the formation of neutral memories in the face of an unrelated, fearful event.† This means that scientists know where the sensation of fear actually starts. The test they performed was that they had lab mice tested. While a mouse was learning they would have close-ups of the mouse’s brain cells to monitor whatShow MoreRelatedChemical Castration Essay4712 Words   |  19 Pagesare not motivated by an increased testosterone level but innate biological features, psychological disorders, and social factors making chemical castration and physical castration ineffective in curing most origins of sexual deviance. Literature Review This paper presents a critical analysis of the effects of chemical castration and physical castration on the recidivism rates of sex offenders. In this paper, the term sex offender is defined as a person who has been convicted ofRead More Chemical Castration and Physical Castration Essay4601 Words   |  19 Pagesoffences are not motivated by an increased testosterone level but innate biological features, psychological disorders, and social factors making chemical castration and physical castration ineffective in curing most origins of sexual deviance. Literature Review This paper presents a critical analysis of the effects of chemical castration and physical castration on the recidivism rates of sex offenders. In this paper, the term sex offender is defined as a person who has been convicted of a sex crimeRead MoreAdolescent Cognitive Development After Trauma4747 Words   |  19 Pages sexual activity, and fail to make appropriate adjustments in compromising circumstances. There is a correlation between traumatic experiences and adolescent cognitive development. A traumatic experience can alter an adolescent’s neural system and adversely affect the latter stages of brain development. Working with survivors of traumatic events requires an understanding of maladaptive behaviors, reactions and coping skills. Behavioral patterns emerge and become part of an adolescent’s personalityRead MoreUnderstanding Reactive Attachment Disorder ( Dsm )2831 Words   |  12 Pages Understanding Reactive Attachment Disorder An L. WineKing Liberty University Abstract This paper is a review of how attachment disorders were first defined in the Diagnostic Statistical Manual of Mental Health Disorders (DSM) in 1980, and how the descriptions have evolved over the past 30 years of research efforts which have provided new insights into the disorder. The main attachment disorder discussed is Reactive Attachment Disorder (RAD), that has recently been expanded toRead MoreEssay about Video Games Inspire Violent Behavior3148 Words   |  13 Pagesespecially in a time when harmful acts continue to rise in communities all over the world. LITERATURE REVIEW Research from the Center for Disease Control illustrates that teen violence is caused by emotional distress, learning disorders and attention violence. Although there are some other behaviors and causes responsible for teen violence in the society, diseases usually prevent the normal functioning of the brain. This means that there is a link between mental illness and violence in the society. 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Most senior executives have been trained in its principles, and large corporations have their own skilled strategy departments. Yet the business world remains littered with examples of bad strategies. Why? What makes chief executivesRead MoreCounselling Psychology (Description and Evaluation of the Psychoanalytic Theories of Counselling and Techniques Using the)4628 Words   |  19 Pagesassignment the Psychoanalytic Theoretical approach to Counselling will be examined, along with its theorist Sigmund Freud and the therapeutic techniques associated with this theoretical approach. Before one can begin to explore techniques of psychoanalysis, it is important to briefly review Freud’s psychoanalytic theory, the developmental personality and his stages of psychological development. 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When negative emotions such as anger, resentment, pain, hurt or prolonged stresses are present, this can cause a number of physical problems. Some studies have determined a link between the effects of psychological stress and the increase risk of developing cancer, while others have concluded inconclusive results (National Cancer Institute, 2012). As

Is Generation Y Unemployed or Just Lazy Free Essays

Is Generation Y Unemployed or Just Lazy? In recent years, Generation Y is particularly underemployed in the United States. Some people consider sluggish economy as an important reason for Generation Y unemployed. Other said the most important reason is Generation Y is extreme laziness – despite the opportunities that await them. We will write a custom essay sample on Is Generation Y Unemployed or Just Lazy or any similar topic only for you Order Now I agree with the second point. In my opinion, Generation Y just lazy, they don’t want to spend a lot of time to work. They are making a choice to work at companies that pay less but offer them that more free time. Although they have bachelor’s degree, they prefer to work in retail jobs. This may be due to their attributes, working attitude and government compensation. The first reason that leads to Generation Y lazy can be Generation Y’s attribute. â€Å"We can learn Generation Y does assign different levels of importance and partially assigns different levels of happiness to the five motivational factors examined in this study: responsibilities, compensation, work environment, advancement potential, and free time. This study represents the first attempt to explore motivational factors for the Generation Y workforce within the federal government†(Barford). Depend on my research, I learned Generation Y’s responsibility is least, and free time is the most important for Generation Y. They are making a choice to work at companies that pay less but offer them that more free time. Generation Y’s attributes showed us that they have less responsibility for company and they would like get more free time. In other word, they don’t spend a lot of time to work. Second, underemployed due to Generation Y’s working attitude. We can learn the best-paid jobs with companies ranked high among Generation Y are all in science and technology, the survey shows. Google, Intel and Microsoft are all among the top five best companies for Gen Y, ranked based on average pay for Millennial working there, job satisfaction and flexible schedules, among other things. At the same time, it’s most common for Gen Y to work for small companies of 100 employees or less†(Hadley). We can learn Generation Y prefer to flexible schedules and chose small companies. They most likely to hold low-paying jobs in retail, so that degree is not important for them. They don’t want to study in high school or university because they can find a job without degree. On the other hand, Internet is very important for Generation Y. In fact more than half of Gen Y workers â€Å"will not accept a job that bans social media. † This report demonstrates that to Gen Y, they â€Å"consider the internet to be as important as air, water, food, and shelter and will choose a lower paying job in order to be able use it – especially in lieu of doing any actual work. Because Generation Y is lazy, they are not employed in large numbers inside America’s biggest companies. This is Generation Y’s working attitude that is one of reason of lazy. The government compensation effects on unemployment, which stimulate unemployment people, are lazy to seeking job. The government unemployment compensation is likely to have increased the average rate of unemployment. â€Å"Our current system of unemployment compensation has two distinct but related bad incentives. The first one for those who are employed, it reduces and eliminated the cost of increasing the period of unemployment. The second effect for more unsteady work, it raises net wage to the employee relative to the cost to the employer. â€Å"(Feldstein ;amp; Martin, p 39). According to these two effects of unemployment compensation, it stimulates the people who are lazy to seeking job. The government unemployment entitlement gives guarantee for the people who are lose job or seeking job, however, this overprotected politics cases extreme laziness to underemployment to find job. In conclusion, I agree with this point that Generation Y is just lazy. This may be due to their attributes, working attitude and government compensation. Actually, Generation Y can improve their life quality, if they are not lazy. They have ability to get good degree and find a good job. Works Cited Barford, Ian N and Hester, Defense Acquisition Research Journal: A Publication of the Defense Acquisition University; Jan/Feb2011, Vol. 18 Issue 1, p63-80, 18p, 2 Color Photographs, 5 Graphs Hadley Malcolm, Gen Y most likely to hold low-paying jobs in retail, USA Today, 07347456, AUG 22, 2012. Feldstein ;amp; Martin. Unemployment compensation: its effect on unemployment. Monthly Labor Review; Mar76, Vol. 99 Issue 3, p39, 3p. How to cite Is Generation Y Unemployed or Just Lazy, Papers

Financial Reporting Quality Of Investment †Myassignmenthelp.Com

Question: Discuss About The Financial Reporting Quality Of Investment? Answer: Introduction: This assignment has been prepared to discuss that how an analyst should proceed step by step starting from the books of accounts of the company for understanding the financial health of the company(Biddle et al.,2009). Here the analyst first check the raw books of accounts of the company and prepare the journal entries for each financial transactions, then the journal entries are posted to the general leader under the appropriate heads of accounts. After that, the trial balance has been prepared and then profit loss accounts and balance sheets have been created to develop the ratio analysis as the calculated ratios are good indicators of the financial health of the company. The ratios are then analysed to understand the financial health of the company and what are the underlying factors that are contributing to the good or bad financial performance of the company. Results Findings: The profit loss statement of the company defines that the annual turnover of the company is around $158333.55 ; therefore the company is falling in the benchmark turnover group of $150,001 $600,000. Items of calculation Net profit transferred to balance sheet 57980.35 Total Revenue receipt 158333.6 Total Asset 435866 Capital Employed 151156 operating income /EBIT 115627.8 Current Asset 2025.67 Current liability 7538 Ratios Profit margin 37% ROA 13% ROCE 76% Current ratio 27% The profit margin ratio of 37% indicates that the company is capable to save 37% of its sales revenue as a net profit. This indicates good operational efficiency to the part of the company The Return-on-Asset of the company is 13%, which indicates that the company is capable to transform 13% of its asset (that is engaged in to the business) in to revenue generation (Higgins, 2012). The ROCE of the company is 76% which indicates that the operating income or the EBIT [Earnings before Interest Tax dividend] of the company is 76% of the amount of capital employed .This result indicates a crucial fact that there is enough scope to the part of the company to enhance the operational efficiency of the company as most of the revenue earnings of the company has been absorbed in the operational activities of the company. That is why the ratios of ROA ROCE largely differs (Kirklin et al., 2013) The Current ratio of the company is less than 1 , which indicates low liquidity position of the company due to high operational cost. Items $ Total expenses 107694.3 turnover 158333.6 Cost of sales 6265.9 Labor expense 20280 Motor vehicle expenses 2610 Ratios Total expenses/turnover 68% Cost of sales/turnover 4% Labor/turnover 13% Motor vehicle expenses/turnover 2% A comparison with the industry benchmark reveals the fact that the company is making a good performance with respect to the industry benchmarks. The Total expenses/turnover ratio of the company is 68% which is within the industry benchmark of ratio ranges between 65%-80% [for the turnover range of $150,001 $600,000].Again the Cost of sales/turnover ratio is 4% which indicates a better performance with respect to the industry bench- mark as the industry bench mark ratio is between 7%-20%.The labor turnover ratio of the company is at 13% which indicates that the labor regulating efficiency of the company is much better than the industry benchmark as the bench mark range is between 22%-35%. Finally the Motor vehicle expenses/turnover ratio of the company lies at 2% which almost at par to the industry benchmark ratio range of 2%-4%. Discussion: From the above financial report summary it can be seen that the overall financial performance of the company is better in comparison to the industry bench mark. The major investment required by the company for kite surfing business is around $23000 out of which $15000 is required for equipment purchase and $ 8000 is required for course attendance by the employees of the company. So this amount of fund the company Wave rider can collect from the unused available fund of 2343.But opting for this business will mop up the entire extra cash of the company And the nature of the kite surfing business reveals that the business will take time to recover the cost of investment and to generate profit over investment (Uotila et al.,2009). More over Kite surfing business is heavily dependent over the tourists so the income from the business has a high possibility to get affected by the impact of seasonality. So opting for this business will be quite risky for the company even if the company is sh owing better financial performance with respect tom the industry benchmark. On the other hand if we look for the option of 12 seater Van transportation business then it can be seen that the total investment that will be required to initiate this new business is an amount of $ 2200. So the capital investment needed for this option is much lower and the business will be less affected from seasonality. The pace of income generation of this business is much higher than the other option. So if the business is looking for a less risky venture then the company Wave rider should opt for the 12 seater Van transportation business, that will help to earn quick money to the company at low cost Conclusion From the above discussion it can be seen though the company is delivering better financial performance with respect to the industry benchmark, but still the company Wave rider has to improve much in terms of operational efficiency and man agent of current asset by current liability as the current ratio of the company is less than 1.More over due to low operational efficiency the business should opt for a low cost low return business that brings less risk to the company (Beyer et al.,2010). Reference: Beyer, A., Cohen, D. A., Lys, T. Z., Walther, B. R. (2010). The financial reporting environment: Review of the recent literature.Journal of accounting and economics,50(2), 296-343. Biddle, G. C., Hilary, G., Verdi, R. S. (2009). 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