Journal of Marital and Family Therapy

Question: Describe about the Journal of Marital and Family Therapy? Answer: Introduction Bereavement could influence any and every aspect of the life and well-being, right from physical as well as mental health till the feelings of the connectedness as well as ability to operate and function at work otherwise school. Death generally means other alterations for those who are left behind, like taking on some novel responsibilities otherwise moving house and sometimes even adjusting to a very different life style and living standards. Impact of bereavement: Physical impact- Things like Exhaustion and muscle tightness otherwise weakness or even body pains as well as fidgety restlessness might have been observed within Georges body as he faced a bereavement. Even lack of energy could have been observed in his physical appearance (Becvar, 2003). As an outcome of bereavement he might face insomnia or even tend to sleep extra, and might even get some disturbing dreams. Also George might face problems with his digestive system. Bereavement also cause the loss of the appetite and sometimes even results in overeating. It might also happen with him and he would tend towards indigestion, disorders in the intestine and problems like diarrhea, extra weight gain otherwise loss.Some symptoms of anxiety can also be seen like headaches and short of the breath, tightness and even heaviness in throat as well as chest pressure. But, fortunately, in case of Mr. George any of the above physical effects were not seen, it means that George was merely emotionally affected with whatever his mothers death has caused to him and he might gradually improve with passing time (Williams and Hall, 2009). Psychological impact- Grief of losing mother affected George emotionally and also mentally plus even affected the way he could relate himself to others. He expected his mother to die as she was suffering cancer yet, he was unable to make himself understand and accept the fact. Emptiness depression- Sense of depression as well as emptiness also could have hit him but no such symptom was seen within George (Blaxter, 2004) Anger- People facing bereavement might at times feel the anger at injustice of the loss, or at lack of proper understanding in some others. But here in this case, people supported George and were very helpful towards him, thus no such scene occurred. Social impact- After sustaining the big loss which George faced as his mother dies, he felt some changes within. He was able to survive the grief, yet life, though he was not seen the same thereafter. This might impact his social life within coming time in some or other way. There are possibilities for him to either lose or gain, few friends. As seen in the case George gained some new friends and was fortunate enough to attain help from others. Social support was abundant for him soon after loss that he suffered. Friends plus many support teams gathered to provide the support (Weiss, 1985). Analyse possible group responses to bereavement. Losing a person or someone otherwise something one loves or cares deeply about actually seems to be very painful. Like George who lost her mother was in grief after the incident and remembered her every time. He experienced some types of difficulties in handling his emotions and also felt like pain plus sadness deep inside. These were just normal reactions towards the significant loss that he faced in his life merely few days back. Yet there is in fact no real right otherwise wrong towards the way to the grief, there are also some healthy ways towards cope with pain that, timely, can renew a person and permit him to move further in his life. After the natural death like what happened with Gary (Georges mother) most bereaved (and same was the case with George) find support as well as course their grief with help of all of their social members in the social network of the family plus friends. Also a majority of the bereaved people even say that they need help and support from the profe ssionals as well as they have lost a very close person within some unnatural/traumatic condition of death, but such a traumatic condition was not the case with George. George like most of the bereaved persons has experienced a painful grief and also a very distressing as well as emotional, physical, plus social reaction for self. Friends, and family as well as other people close people also might have faceddementia feelings of the grief, but teachers in the school did not react in this way and were actually happy about the death as they felt that Garry was suffering from long time. Impact For The Others In The Health Social Care When A Person Is Bereaved Staffs of health care firms and other professionals like nurses, doctors and people who were part of the support groups also experienced majority of the grief related signs. As they worked day and night for such people, they felt the pain of George deep inside and helped him to cope up with the same. Due to their spending of time with Gary they developed a closer as well as longer relationship with her. This hurt them drastically. There were several symptoms like the physical, emotional and also relationships with Gary that effected work and also performances of the professionals for some time. The majorly common reported impacts were feeling sad plus crying as well as thinking about the death and negative affect of death like ruining of the relation and also the affect that the death had on their performance both in the home and also at work. Even the staffs were seen losing capability to provide similar level of help, compassion and support to patients as well as their families lik e they have in the past done to Gary. Psychologists as well as social workers even faced pain as the difficult issue that disturbed the professionals. Their profession and work also were not to much extent but was seen a bit affected and even the staffs did not like to work extra. Nurses plus other healthcare labors also got affected and had some socio-cultural impacts and the personal life facts and experiences also got affected (Brady, 2014). Effectiveness Of The Organisational Policies Plus Procedures Of The Supporting Bereaved Person Like Mrs Garry And Also Her Social Networks- Statutory organizations actually have a task and responsibility towards ensuring that data as well as information and all the practical as well as emotional support gets available to the individuals who are actually bereaved. Voluntary organizations plus the volunteers even offer some vital services to such people. This guidance in fact is to make them feel supported to develop services intended for the important group. The affects of the organizational policies could be as follows: Confidentiality: Such services were there and they respected the confidentiality as well as privacy of George and also all the information which he needed from the school was shared and he was assured that the information will be safeguarded, consent as well as will remain under data protection. Respect: Such services also respected individuality of Georges grief as well as needs, along with him getting treated with proper compassion as well as sensitivity (Davidsen-Nielsen and Leick, 1993). Equality Diversity: These services even were seen to be nondiscriminatory as well as were delivered without any prejudice, recognizing plus responding towards personal beliefs in addition to individual situations comprising of age, culture, sexuality, disability, gender, race and religion otherwise spirituality. Quality: These principles even ensured that all the people delivering support and compassion to the bereaved people, have proper skills, knowledge and training, supervision as well as support pertinent to their job and role, and also assured that all these services work towards improving what they actually offer. Safety: Such principles of the organizations have rousted procedures for recruitment which also included proper phases of clearance along with Disclosure as well as Barring Service plus some ongoing staff and volunteer growth plus development (Stewart, 1983). These standards actually are suggested to be minimum level for the bereavement support that was also provided to Mr. George from the pupils, their parents and also the other staffs of the school where Gary worked as a teacher. How Others Within The Social Networks Might Provide Support To People Experiencing Life Events During the bereavement phase or crisis, bereaved person George was supported by the populace in the social network. It was not the material support like food, money, but was emotional support such as useful information, and advice along with solution to personal issues, some religious help, and making him spend some time with friends as well as making him visit families and friends that and also co-workers plus neighbors etc. Some sorts of support and actions which were undertaken to make him feel better was as follows: Counseling him- Coping with the life events, and finally with some death, presented vast emotional challenge as well as risks toward George and also his families plus friends. He was counseled and was made feel relaxed. While few individuals favor to deal with such challenge all alone, several find it very helpful to discuss to someone. Thus he could have been supported by supplying proper interaction and counseling sessions as well (Devlin-Friend, 2006). Spreading positivity- People tried to inculcate positivity all around George who faced bereavement. This made him feel better in the surrounding. Discussion- Things were discussed and he was never left all alone. Training and experience- well qualified Counselors undertook the task of offering support to George. They were properly trained ones. Evaluate Suitability Of The External Sources While death of people one loves, like death of Mrs. Gary, Georges mother with whom his life was entwined can be linked with a phase of suffering, where every loss was unique as well as he needed immense support. The justification for assessing and evaluating need for bereavement support might be summarized in following points: Palliative care- This encompassed the requirements of family who was Garys son named George. He wanted to fulfill last dream of his mother and for this needed support from the pupils and teachers of school where Gary herself worked as a teacher (Dyregrov and Gjestad, 2012). He being a son has very strong emotional as well as social bond with patient (Mrs. Gary) and thus seeks his active involvement within the decision making was necessary. The palliative care supplier was well placed and they assessed need as well as provided the continuity for care to Garys son after the bereavement that he faced. There was duty of the care towards minimizing risks towards health associated along with bereavement through offering the support proactively for George who was at risk for developing the complicated grief. There even was no evidence that the bereaved person named George would need help, as well as support was needed to be channeled towards George, and this was properly fulfilled. Services also were needed to make best utilization of the limited resources. And this was properly done within the school were all relevant data and information were supplied to the bereaved person. Role of the palliative care and bereavement services, thus, prevented otherwise ameliorated detrimental health results linked with the bereavement. Support plans and strategies also included memorial services and social groups and also therapeutic groups as well as life events. The most general element was the help and support that the organization supplied to George (Eddy, 1994). In the case of Mr. George also, loss of his mother and feeling of guilt spoiled him to vast extent and he was majorly affected with whatever happened. He was deeply upset with whatever happened and even felt worse as he could never bring her mother back. Though later he gained some experience and help from support group that he met in the hospital itself and also he got lot of support from the pupils and their parents and other teachers of the school where his mother was a teacher (Penson, 1990). Organisational Responses To The Need To Support Individuals Experiencing A Significant Life Event All organizations actually are potentially vulnerable towards events that beyond control and that which can produce resulting situations like serious illness of a staff, or seeking support from families of the ill staffs and/ or losing a staff due to his death and many more. An organization's capability to function just after any trauma otherwise tragedy is because of the tangible links and connections as well as networks that it has formed amid people that work there.Some basic reactions are: Development of a Critical Incident Response Team The organization might tend to make and build up a team of experts who would deal with all the losses that have been done by the trauma to the firm. This team will have a proper representative right from Security and Safety, Risk Management as well as Legal Counsel and also Human Resources plus Health Office (Hemmings, 1999). Organization might prepare an incident response manual Organization might have a policy plus procedural manual which would details roles of the organization members towards responding to the incident. Vital concerns for crisis team must include: Staff safety plus emergency operating processes Emergency and medical procedures Tragedy policies procedures for personnel Emergency economic procedures Training supervisors as well as staffs An organization must train its staffs for management of any such incident occurring. Critical Stress Management must also be designed to properly mitigate as well as, if possible, appropriately prevent development of the potentially immobilize post disturbing stress symptoms plus other stress-related mess (Henningfeld, 2009). Bereavement Session Organization might undertake some meetings that will be used while a death generally usually death of an employee that has taken place outside of the workplace and is not witnessed. Such meetings are supportive as well as informational, along with staffs sharing reactions, plus EAP providing some coping skills additional to resources for the management of grief. Counselor might also facilitate proper discussion addressing all the helpful ideas intended for honoring staffs, attending funeral, dealing with work possessions as well as family of staffs, and also workload of the co-workers. Own Contributions To Support The Individuals Experiencing Vital Life Events Many stressful life events could also have a very substantial affect on those that experience such events in life. For few, experience with some shocking life event could also leave them very confused, withdrawn, and depressed, as well as increasingly vulnerable towards next stressful condition that arises. There are several contributions that could help me towards extending support to people who experience significant life events (Hoffman and Coffey, 2008). Counseling- I tried to talk out things with the person facing the life event. It wore his shoes and tried to understand what he was feeling at the moment. Even while talking out things I was extra careful and was worried about not uttering anything that was unacceptable by the person in this condition. Discussion- I discussed the facts with George and asked him what he was feeling with the situation he faced and was he emotionally disturbed with the incident that took place. Extending support- I extended my support and helped George gather information about his mother and her willingness from the school children as well as from the teachers in the school his mother worked as a teacher and also other pupils plus their parents (Leckey, 1991). Recommendations to improve support in health social care firm for individuals: Health promotion programs- The organization can arrange for health promotion program where the staffs could be taught to handle the situations carefully and calmly and also the importance of peoples health must be inculcated within minds of staffs of the firm (Parkes, 2014) Cost saving- Staffs must be taught how to save cost and supply best services to people in less cost. This will help the organization to gain more and more profit with each passing day. Training and development sessions- Some proper session must be organized for the employees and workers of the organization and they should be given all details about how to solve problems and how to understand people and their problems. Promoting the firm- Initiatives must be undertaken to promote the organization to the extent possible. The organization must undertake tasks through which it could get into agreements with hospitals and trauma centers so that they can find more and more customers and can supply good benefit to all those seeking services from the organization (Kadushin and Egan, 2001). Communication Dissemination Activities- Activities related to discussion with the patients and handling them carefully must be enhanced by the organization and the firm must train its staffs in a way that they tend to talk out things and not just supply medicines to people. Rewards and awards- the organization must undertake motivation actions that could promote its staffs and motivate them towards work. Some rewards and awards must be given to the employees working efficiently and effectively for the firm and also for them who have helped people in coping up process of the individuals facing traumas of life. This activity can motivate the employees towards putting extra effort and efficiency towards their task (Mansfield, 2012). Conclusion: In a nutshell, there is actually no right otherwise wrong path in dealing and handling the grief as well as take it as a normal reaction towards loss. Several people cope up with the loss in the best way that they can. But many get abnormal. There are several different ways to handle traumas of life and each way differs from one another depending on the person who is facing the situation. No one at anytime gets over death of the child and few also experience yearning for child 20-30yrs later. Traumas adequately impact both organization as well as its staffs. In several cases critical incidentshave been catastrophic events which have occurred with less or simply no warning, therefore allowing those affected people little otherwise no opportunity towards considering or planning for incident. Thus people facing traumas and those supporting him/her also must be very careful and concerned about the incident and should know proper ways to deal with them. George did not face much problem be cause he got tremendous support from all the social beings around him. Thus the case was seen les complicated. References: Becvar, D. (2003). the impact on the family therapist of a focus on death, dying, and bereavement. Journal of Marital and Family Therapy, 29(4), pp.469-477. Blaxter, M. (2004). Health. Cambridge, UK, Malden, MA: Polity. Boncheva, I. (2012). EXPERIENCE OF SIGNIFICANT LIFE EVENTS IN INDIVIDUALS DIAGNOSED WITH PREHYPERTENSION. JofIMAB, 18, 3(2012), pp.327-329. Bowman, T. (1999). Leading a bereavement group. Bereavement Care, 18(1), pp.3-4. Brady, D. (2014). Bereavement round up. Bereavement Care, 33(2), pp.84-85. Davidsen-Nielsen, M. and Leick, N. (1993). Directive grief treatment in a group setting. Bereavement Care, 12(3), pp.29-32. Devlin-Friend, N. (2006). Bereavement in primary education. Bereavement Care, 25(2), pp.31-32. Donnelly, M. and Rowling, L. (2007). The impact of critical incidents on school counsellors. Bereavement Care, 26(1), pp.11-14. Dyregrov, A. and Gjestad, R. (2012). Losing a child: the impact on parental sexual activity. Bereavement Care, 31(1), pp.18-24. Eddy, M. (1994). Science and health. Boston, Mass.: First Church of Christ, Scientist. Hemmings, P. (1999). The volcano of anger. Bereavement Care, 18(2), pp.26-27. Henley, S. (1983). BEREAVEMENT BY SUICIDE. Bereavement Care, 2(2), pp.6-7. Henningfeld, D. (2009). Health. Detroit: Greenhaven Press. Hoffman, L. and Coffey, B. (2008). Dignity and indignation: How people experiencing homelessness view services and providers. The Social Science Journal, 45(2), pp.207-222. Kadushin, G. and Egan, M. (2001). Ethical Dilemmas in Home Health Care: A Social Work Perspective. Health Social Work, 26(3), pp.136-149. Leckey, J. (1991). Attitudes and Responses to Death Education of a Sample of Primary School Teachers in Belfast. Bereavement Care, 10(2), pp.22-23. Mansfield, S. (2012). Understanding Health and Social Care Second editionUnderstanding Health and Social Care Second edition. Nursing Standard, 26(44), pp.31-31. Parkes, C. (2014). Responses to disaster: reflections on a visit to Japan. Bereavement Care, 33(2), pp.49-55. Penson, J. (1990). Teaching Bereavement Care. Bereavement Care, 9(2), pp.22-24. Simone, C. (2008). Parental suicide. Bereavement Care, 27(3), pp.43-46. Stewart, B. (1983). Life Events in Old Age: Does Social Support Provide a Buffer for Health?. PsycCRITIQUES, 28(10). Watters, L., McKenzie, K. and Wright, R. (2011). The impact of staff training on the knowledge of support staff in relation to bereavement and people with an intellectual disability. British Journal of Learning Disabilities, 40(3), pp.194-200. Weiss, R. (1985). LONELINESS AFTER BEREAVEMENT. Bereavement Care, 4(3), pp.26-35. Williams, J. and Hall, J. (2009). Stress and Traumatic Stress: How Do Past Events Influence Current Traumatic Stress among Mothers Experiencing Homelessness?. Social Work Research, 33(4), pp.199-207.

SEO title Taoism vs Buddhism - differences betwee Essays - Religion

SEO title: Taoism vs Buddhism - differences between Taoism and Buddhism H1: M ain facts about Taoism Taoism originated in Zhou China almost at the same time as the teaching of Confucius (6-5 centuries BC) in the form of an independent philosophical doctrine. The founder of Taoism is Laozi. His biography is connected with a number of legends, stories and a general halo of mysticism because there is no reliable historical and biographical information about him. But still, he is considered as the creator of the book Tao Te Ching (Book of the Way and its manifestations), created in the V - IV centuries. BC. e. - the main work, which provides the basic postulates, concepts, observations, mixed with fabulous digressions. A Taoism basic beliefof the doctrine is the concept of Tao, a comprehensive law, the Absolute. Tao - continuous movement, space, being, unity. Tao regulates the struggle of 2 cosmic opposites - the forces of Yin and Yang. It is simultaneously in a state o f motion and rest. The concept of Taoism is the observance of several dogmas, one of which is Non-intervention (the Wu Wei principle). A true Taoist will not waste his/her time and energy on good deeds and meaningless attempts to change the world. The ultimate goal is to know it, to merge into one, and then there will be happiness, which is identical to immortality. For this, it is necessary to observe a number of rules that relate to the nutrition of the body and the nutrition of the spirit, and also to observe the concept of non-action, in order to harmonize the work of the soul and the physical component of a person. The work of the spirit is the feeding of higher forces, which lead to good and bad deeds. So, for example, if a person feeds demons, then he moves away from the Tao, and his soul weakens. And if he feeds the spirits with his good deeds, then his/ her soul becomes stronger, and he approaches the Absolute. Therefore, it is important to do only good deeds, b e pure in thoughts, intentions. The work of the body is the observance of a special diet, which consists of the almost total refusal of physical food. By constant physical training, a person must bring his body to full control of reason and learn to eat his/ her own saliva and dew herbs and flowers, breathing exercises, physical and internal practices. It is believed that the teaching of the Tao helps to understand the followers of their purpose, teaches us to distinguish between good and bad, to understand the secrets of the world order, to live in harmony with our own microcosm and the macrocosm, the world inside and with nature. H2: A Brief Introduction to Buddhism Buddhism is the earliest appearance of three world religions. Other common religions - Christianity and Islam - appeared later (5 and 12 centuries later). The founder of the Buddhist teaching is a real person, named Siddhartha Gautama, known as a prince of the Shakyas, who became a path of trial, er ror, wandering, and, after all, meditation, the Buddha - the Awakened One. The central concept is Dharma, which embodies the Buddha's teaching, the truth, the path that every Buddhist must pass. One of the main goals of Buddhism is the path to nirvana. Nirvana is a state of awareness of one's own soul, achieved through self-denial, a rejection of the comfortable conditions of the external environment. Buddha, having spent a long time in meditations and deep reflections, mastered the method of control over one's own consciousness. In the process, he came to the conclusion that people are very attached to worldly goods, overly worried about the opinions of others. Because of this, the human soul not only does not develop but also degenerates. Having attained nirvana, you can lose this dependence. Therefore, the main goal of the disciples is to attain the state of the Buddha, full awakening, enlightenment, which will allow them to leave the cycle of permanent rebirths, break the circle of samsara and thereby stop suffering. Many people are attracted to Buddhism by the fact that they do not require a radical change in their

Burger Kings Varying Business Operations

Rabbit Proof Fence Vs. Fahrenheit 451 Essays

Rabbit Proof Fence Vs. Fahrenheit 451 Essays Rabbit Proof Fence Vs. Fahrenheit 451 Essay Rabbit Proof Fence Vs. Fahrenheit 451 Essay it was a countrywide news, everybody knew of their escape. In the book Fahrenheit 451 , Claries and Montage develop a friendly relationship. They talk about ideas and thoughts in a way that no one in this society seems to do anymore. Because of Clavicles influence, Montage grows more concerned about his own life. Then one day, Claries disappears and Montage is troubled. Work troubles him even more, for he must participate in burning an old womans home. Refusing to eave her books and her belongings, she lights her own fire and stays inside, dying a martyr. Montage is moved by the womans bravery and sees it as a symbol of what is wrong with society. Almost in protest, he steals a book from the womans house. The sun burnt every day. It burnt Time Time was busy burning the years and the people anyway, without any help from him. So if he burnt things with the firemen and the sun burnt Time, that meant that everything burnt! (Bradbury 53) This quote shows Montage muses about the mystical nature of fire and the charm it captures for people. Montage turns Beautys philosophy against himself by turning the flamethrower on his boss, imposing death. In both the movie and the book we see that the main character stands up to what they believe is right. Molly and Montague go against the society they live in, thinking for themselves and doing what THEY want not what the society wants them to do, going against rules. However by going against the rules they show their bravery, because they werent aware of the consequences they have if they did it By Panasonic

Business Accounts and Users of Financial Statements Research Paper

Business Accounts and Users of Financial Statements - Research Paper Example This paper tells that each of the users  of financial statements has different needs and interest in financial information. First, investors require financial information to assist in making investment decisions. Before putting their resources for investment purposes, investors have to evaluate the performance of firms to establish whether the businesses can enable them to earn their required rate of return (Fess & Warren 1993). This would help them make an investment decision and determine what amount to invest in a firm. Shareholders are also interested in the financial performance of the firm as it determines the dividends they will receive and the worth of their investment. Firms with good financial performance well will have good share prices and shareholders will need this financial information to determine whether to sell their shares or buy more shares (Nikolai, Bazley, & Jones 2009). Lenders are the second users of financial information. Lenders are either individuals or f inancial institutions that offer loans to firms that are need of funds. Before making their lending decision in terms of whether to lend and what amount to give to firms. They have to look at the financial performance to determine the risk of their money. The lenders will be interested in the performance of the firm within the duration of their loan (Fess & Warren 1993). In addition, the employees and their unions are also interested parties of a firm’s financial statement. Employees put their efforts in ensuring that the firm achieves their objectives and therefore need feedback on their performance. They also require the financial statements as a basis for bargaining for their increment in remuneration and other benefits like retirement.  The employees also need financial information to help in the formulation of new strategies that are meant for improving the performance of the organization. Financial information as well is needed by the employees to determine the organi zation continued existence for job security purposes. Creditors and suppliers are also interested in the financial information to determine the ability of the business to pay their owing debt as they fall due. This group is interested in the short term liquidity of the business rather than the long term performance (Deloitte 2011). Firms with good financial performance will have reliable creditors. Moreover, customers are also interested in the financial performance of the business in cases where they are interested in long term relationship with the business. Customers who depend solely on the business for their products will need to require surety of the business continued existence. Notwithstanding, the government authorities be it federal or state need the financial information for regulatory purposes. The security exchange authority will need financial information to determine the policies and to determine the national income of the country (Deloitte 2011). They also require fi nancial performance as a way of determining the soundness of the capital markets. The public may also be interested in the financial performance especially to businesses that affect the general public good. The public closely monitors businesses that are major employers or contribute substantially to the economy (Kravitz 1999).  

Management accounting Essay Example | Topics and Well Written Essays - 1750 words

Management accounting - Essay Example The BASE formula helps in determining what caused the actual ending balances of all working capital accounts. Budgeted Balance Additions Subtractions (use to get back to actual balance) Ending Balance (actual) To understand what happened with everything else we must first understand the impact of the Raw Material Stocks. Raw Material Stocks Budgeted Balance 150,000 Additions 36,000 Subtractions 0 Ending Balance (actual) 186,000 By viewing the BASE formula we can see that the Raw Material Stocks balance was greater than the budgeted balance by 36,000 and based on the knowledge that production levels were about the same, this means that the materials would only increase not decrease because the balance was planned to be 150,000 based on production and with a 36,000 increase with the same production. A purchase of Raw Material Stocks equaling 36,000 must have been made. The issue that caused this was probably due to decreased efficiency in using materials. When Raw Materials must be pur chased beyond what is budgeted this means there is an unfavorable variance of 36,000. In order to correct this issue the company must come up with a standard of how much Raw Material stocks to use and then if costs allow, use a supervisor to ensure this standard is upheld. Creditors Budgeted Balance 66,000 Additions 36,000 Subtractions 51,000 Ending Balance (actual) 51,000 We can assume based on these numbers that the company added more debt from creditors of about 36,000 since inventory had been bought through creditors the balance increased by the amount of increase in the Raw Material Stock balance. Therefore since the ending balance of creditors was less than the beginning we can see that the company must have paid off creditors in excess of the added debt. That excess is equal to the beginning balance of 66,000 plus added debt of 26,000 minus the ending actual balance of 51,000, which means the company paid toward what was owed creditors, which was 51,000. The issue that may ha ve occurred is that current debts might have become due and therefore these debts had to be satisfied. Thus payment was made to the creditor decreasing working capital. In order to prevent this from happening again debt should be kept to a low amount, paid in a timely manner and cash should be kept in order to satisfy debt. Bank Budgeted Balance 4,500 Additions 7,500 Subtractions 51,000 Ending Balance (actual) (39,000) Due to the fact that the company paid creditors 51,000, that amount must come out of the Bank balance since there is no cash on hand. The beginning balance was only 4,500 and the ending balance was negative 39,000 therefore the company must have added 7,500 to the bank account. Where did that 7,500 come from? The issue is that there is an overdraft of the bank account. This has happened due to the purchases of Raw Material Stocks of 36,000 but the company did not generate enough cash in order to meet its burdens. To prevent this from happening again the company must i ncrease its liquidity by keeping inventory levels low, and the bank/cash balance high. Debtors Budgeted Balance 60,000 Additions 37,500 Subtractions 7,500 Ending Balance (actual) 90000 The debtors actual balance was 30,000 greater than the budgeted balance but what specifically happened was that debtors purchased the same amount of products that was involved in sales but 30,000 of these sales were credit sales. The issue is that there are more creditors that projected. This is a big problem because its likely that some of these debtors will become

Literature Essay Example | Topics and Well Written Essays - 1250 words - 8

Literature - Essay Example However, reader’s expectations are not confirmed. Chaucer merely uses the features of the genres to communicate the messages of his own, to establish the themes and motives he is going to elaborate in his tales. The general prologue introduces the range of the thematic and stylistic elements developed in the collection. The reader can misunderstand the author’s message, misled by the generic forms represented in the prologue. At first, a reader is likely to concentrate on the gallery of portraits, perceiving them as a satirical representation of different social classes contemporary to Chaucer. Ian Johnston (1998) suggests that it is necessary to distinguish between character and thematic analysis. As a rule, critics focused on the character analysis of the prologue, ignoring the thematic approach, which is the consideration of ideas and leitmotivs and the way how they are ‘presented, modified, challenged and resolved by the end of the work’. From thematic perspective characterization plays a primary role in the presentation of coordinating ideas. However, one is to bear in mind, that, unlike philosophical works, works of fiction do not offer rational arguments (though may contain them to some degree). Thus, it is not right to reduce a work of fiction to some simple ‘moral ’. By this Johnston must mean that interpreting the general prologue as purely a work of satire we are likely to miss an opportunity to understand the real message of the author. First of all, it is necessary to focus on the famous opening lines (1-18). These lines imitate the opening of the thirteenth-century French Romance of the Rose, an allegorical dream vision and love romance which was the ‘best-seller’ of the thirteenth and fourteenth centuries. All the educated readers were familiar with that work, partially translated into English by Chaucer himself. Imitating the opening of the Romance, Chaucer plays with the reader’s expectations, suggests Debora B. Schwartz