Sunday, May 24, 2020
What Is a Rape Crisis Center Rape Crisis Centers are around to provide comprehensive services to victims of sexual assault and their families, and to conduct sexual assault prevention and education programs for everyone (About, n.d.). Background/History Rape crisis centers come into play around the early 1970s. The rape crisis movement as well as the feminist movement played a large role on the rape crisis center coming into play. These centers have helped so many people since they have opened before they were open husbands were able to sexual assault their wives with no consequences. These rape centers started off as volunteer groups to help people in need. They still are helping people in need but all workers are not consider volunteersÃ¢â¬ ¦show more contentÃ¢â¬ ¦The reason why this is so important is because everyone does not know what needs to be done on the medical side in regards to rapes. Also, all victims do not have medical insurance so they may not know have seek medical attention. Most advocates provide referrals for these services at low or no cost to the victim or even offer the services at their center for low or no cost. Legal Advocacy is a service the helps victims legally. This helps victims file legal claims in regards to their rape. They also help prep victims for what may take place in the court house. This is very important because some victims do not think they have rights and some just have public defender who is representing them but do not really care about what has happened. Other times when victims go to court the prosecutor may make them feel like the rape was their fault and the legal advocate helps them prepare for court and everything that may happen which is definitely needed for the victim. There is also general advocacy, which is just general help. This may be just being a friend to talk too or help plan what their next step should be. This is needed because victims sometimes just need a shoulder to lean on and know they have someone in their corner who cares and is there for them. Counseling and therapy is needed.Show MoreRelatedRape Crisis Centers For Women1704 Words Ã |Ã 7 Pages Rape Crisis Centers SER 101: Kevin Garganta Pierre Sophy Fall 2016 Ã¢â¬Æ' Abstract This research is focused on rape crisis centers for women who have been sexually abused or raped. Some survivors of rape and sexual abuse require the assistance of rape crisis centers to try and gain back control of their lives. Some women may require long-term counseling as a result whereas others do no. Whichever the case, with such a high number of survivors, the help must remain readily available. Read MoreAn Anonymous Rape Survivor s Story1721 Words Ã |Ã 7 Pages Ã¢â¬Å"It wasnÃ¢â¬â¢t rape you were being such a tease.Ã¢â¬ Ã¢â¬Å"NO I said. I covered my vagina with both of my hands and I said NO! I was with a close male friend and I thought I was safe. I thought I was safe when I went out drinking with said friend and I thought I was safe when we went to my place to Ã¢â¬Å"hangout.Ã¢â¬ This is an anonymous rape survivorÃ¢â¬â¢s story. These common occurrences affect a fair portion of the population in Missoula, in comparison to the national average, and something should be done. There is alsoRead MoreCase Study : Family Crisis Center1118 Words Ã |Ã 5 PagesDescription of Site Family Crisis Center was established in 1981 by volunteers who wanted to provide support for victims of domestic violence and sexual assault. This center is located in Deep South Texas in a town named Harlingen, with a population of approximately 65,000 people. The Family Crisis Center is run by a board of directors consisting of eight members who are responsible for setting up policy and handling the financials of the center. The Family Crisis Center currently employs 23 fullRead MoreRape in the USA764 Words Ã |Ã 4 PagesRape crimes will not get reported seventy five percent of the time, due to some victims being too afraid to speak up. There is a problem in society; big issues like these need to be stopped. Rape is not just being touched or molested without wanting it, it is actually really more than it may appear. Rape can happen to anybody, anywhere, and at any time. The number of victims is shocking. Most rape victims know their rapist. ThereÃ¢â¬â¢s organizations reachi ng out to support rape victims. They sufferRead MoreRape Culture: Attitudes and Assessments Essay1713 Words Ã |Ã 7 PagesRape, it seems to be an uncomfortable word for most people to hear or talk about. Whether itÃ¢â¬â¢s just embarrassing or a sore subject most people just donÃ¢â¬â¢t like to talk about it. There is a certain stigma that surrounds rape and that is the main source of the problem. There is rape culture in this country that leads men and women in this country to believe that in certain situations rape is okay. Whether she was Ã¢â¬Å"dressed like she was asking for itÃ¢â¬ or was passed out drunk, these are not excuses forRead MoreExploring A Specific Crisis Situations1282 Words Ã |Ã 6 Pages Exploring a Specific Crisis Situations The Story of Melody Shandi Gerkin Thomas University Exploring a Specific Crisis Situation: The Story of Melody In order to explore how a crisis worker would approach, assess, and treat a crisis situation, this paper will focus on the story of Melody, the victim of a brutal rape. Melody Swanson is a 50 year old, divorced teacher who has been living alone since her children went to college two months ago. MelodyRead MoreRape1253 Words Ã |Ã 6 PagesAbstract This study will examine what the factors are that influence which victims of sexual assault experience PTSD symptoms and which treatments help prevent these symptoms from occurring. The sample includes 100 women diagnosed with posttraumatic stress disorder (PTSD) attributed to rape who participated in a randomized clinical trial. Findings were assessed through coding and analyzed through participants written statements at three separate time points: before treatment, during treatment,Read MoreSexual Assault And Its Effects On The Middle Upper Class Essay1636 Words Ã |Ã 7 Pageswith minority groups such as the LGBTQ+ community, racial/ethnic minorities, and with the lower class do not have the support services needed to help them recover from sexual assault. Understanding how minority persons needs differ can help rape crisis centers and other sexual assault support agencies more accurately provide resources that not only help these minority groups individually, but also helps sur vivors who have multiple intersecting minorities as they can choose from diverse services forRead MoreRape: A Crime1196 Words Ã |Ã 5 PagesThe definition of rape is: The unlawful compelling of a person through physical force or duress to have sexual intercourse. Basically, rape is a forceful act in trying any way possible to make someone have sex with them. This crime is still being committed to this day and is not viewed as big of an issue as it truly is. In order to prove rape is a disgusting and unnecessary crime, the following essay will consist of the history, laws, the costs involved, health effects, and the opposing sideÃ¢â¬â¢s beliefsRead MoreDomestic Violence And Its Effects On Society1360 Words Ã |Ã 6 Pagesmust be realized that there are victims, and those victims need help. Some countries have no concern or sympathy for victims, as more than twenty countries have no laws against abuse (Domestic Violence in Developing Countries: An Intergenerational Crisis, n.d.). In many cases, victims should be placed in a counseling program so that they can learn that the trauma they endured was not their fault. Both Sarasota and Manatee counties have shelters for women who have been abused, however, Sarasota County
Wednesday, May 13, 2020
Ã¢â¬Å"I put out the very best that was in. I often state I Ã¢â¬Ëm not here for myself but for others coming behind meÃ¢â¬ These are the powerful words of one strong dedicated woman, who devoted her life to helping others and whoÃ¢â¬â¢s legacy paved the way for other women and African Americans. Felice Hill Gaines was an educator, devoted worker, a scholar, and a trail blazer. Felice Hill Gaines was born in St. Louis on September 25th 1908 to Samuel F. and Anita Hill. Mrs. Gaines Married Samuel Gaines of Warrensburg Missouri on May 6, 1933. Felice Hill Gaines relocated to Warrensburg. In an article for the mule skinner Gaines stated Ã¢â¬Å"My husband was born and raised here in Warrensburg, and I being in love followed him.Ã¢â¬ Samuel and Felice have one son Samuel Gaines III. Felice Hill graduated from Stowe Teachers college in St. Louis. Stowe teachers college, now known as Harris-Stowe, was founded in 1890 as a school for future black elementary teachers. The college was named after Harriet Beecher Stowe, abolitionist, and famous writer of Uncle TomÃ¢â¬â¢s Cabin. Harriet Beecher Stowe and Mrs. Gaines were very similar; both women paved the way for other women, both women were feminist. Felice Hill Gaines passion for education led the way for her career and allowed her to break barriers for African American men and women. Mrs. Gaines served as an educator in Warrensburg Missouri and in surrounding areas such as Knob noster. Felice hill Gaines was a teacher at the Howard school in Warrensburg
Wednesday, May 6, 2020
string(152) " wants to reduce its existing manufacturing costs it must dentify the alternatives then it will analyze the alternatives by using only relevant data i\." 1. 1 Origin of the Report This report was originated to make a study about the cost accounting system of Beximco Pharmaceuticals Ltd. for the requirement of completion of 1st semester of Master of Business Administration (MBA) program of the Department of Accounting Information Systems, University of Dhaka. We will write a custom essay sample on Cost Accounting System of Bpl or any similar topic only for you Order Now This term paper was an attempt to acquaint the students with the real world situations so that the knowledge gained from the classroom is further strengthened. As the classroom discussion alone cannot make a student perfect in handling the real business situation, therefore it is an opportunity for the students to know about the real life situation through this term paper. 1. 2 Background of the Report The importance of cost accounting and cost accounting information is being increased day by day. It is not only help to reduce cost but also in all kind of decision making. Without analysis of cost accounting information no manager can make effective decision. The cost accounting collects the data, analyze those data and help the managers to make better decision. In accordance with development of new tools and techniques of cost accounting the use of cost accounting information is changing. Managers need to use the cost accounting information in different way from traditional method to evaluate the performance. Developing and accepting the JIT, TQM and other contemporary costing techniques force to manager to change the performance evaluation techniques and requires different cost accounting information unlike traditional labor based information now a dayÃ¢â¬â¢s which become obsolete. Primarily this report is concerned with cost accounting information by an organization in decision making as well as corporate reporting, the tools and techniques used by organizations and the implications of these in the organization. We select Beximco Pharma to examine the use of cost accounting information and cost accounting tools and techniques used by the company. We emphasize on the implication of using information and technique and examine whether Beximco Pharma use or not that particular techniques and the reason of following or not following based on our queries to respective authority of the company. 1. 3 Scope of the Report: This report is limited to the cost accounting department of the Beximco Pharma including cost accounting systems procedure and techniques. Since Beximco want to achieve top quality along with cost control it uses its cost accounting information very strongly. This report covers only the use of cost accounting information for the purpose of decision making and coporate reporting not overall performance of the Beximco Pharma. 1. 4 Objective of the Report: 1. to have a general idea about cost accounting information and its use in decision making. 2. To have clear understanding about the cost accounting system used by Beximco Pharma. . Finding out the disclosure of cost accounting information used by the company. 4. To draw a conclusion based on our understanding of Beximco Pharma. 1. 5 Methodology of the Report: The details of the work plan are furnished below: Data sources The data and information for this report have been collected from both the primary and secondary sources. Among th e primary sources, face to face conversation with the respective stuffs of the head office. The secondary sources of information are annual reports, websites, and study of relevant reports, documents and different manuals. Data processing Data collected from primary and secondary sources have been processed manually and qualitative approach in general and quantitative approach in some cases has been used throughout the study. Data analysis and interpretation Qualitative approach has been adopted for data analysis and interpretation taking the processed data as the base. 1. 6 Organization of the Report This report is divided in to mainly 5 parts. The 1st part is introductory part that states the origin, background, scope, objectives, methodology of the report. The 2nd part is the literature review of the study. This part explains the cost accounting information and its use in decision making by the managers. The next part discusses about the cost accounting system of Beximco Pharma. The 4th part finds out the contemporary methods and techniques of cost accounting used in Beximco Pharma. The last part concludes the report with some recommendation. 1. 7 Limitation of the Report There were some limitations in the preparation of the report. The source of the cost accounting system of the company was mainly based on their financial reports of different. Though we conducted the responsible authority, they were reluctant to give us the full disclosure about their management policies. Because of such information is prepared for the management for internal use only, this was not available. Moreover, most of them were confidencial. Other limitations were our time constraint and resources to prepare an effective term paper on this topic. 2. 1 Cost Accounting Information: In a broad aspect, cost accounting refers to the measurement, analysis, and reporting financial and nonfinancial information relating to the cost of acquiring or using resources in an organization. So cost accounting can be defined as the information obtained from cost accounting activities. For example, calculating the cost of product is a cost accounting function that answers managerÃ¢â¬â¢s decision making needs (such as choosing products to offer). Modern cost accounting takes the perspective that collecting cost information is a function of the management decision being made. Cost accounting information helps the manager in short-run and long-run planning and control decisions that increase value for the customers and lower the costs of products and services. For example, managers make decisions regarding the amounts and kinds of material being used, changes in plant processes, and changes in product designs. 2. 2 Cost Accounting Information in Decision Making: For making decision by using cost accounting information cost accountant usually follow some specific models. They use different decision model for different courses of action. Management accountants work with manager by analyzing and presenting relevant data to guide decisions. For example, if any organization wants to reduce its existing manufacturing costs it must dentify the alternatives then it will analyze the alternatives by using only relevant data i. You read "Cost Accounting System of Bpl" in category "Essay examples" e. , which can influence the decisions. For making decision managers usually use five step decision process which is described below: Historical Costs Step-5 Step-4 Step-1 Obtain information Step-2 Step-3 Other Information Make prediction about future costs Specific prediction Choose an alternative Implement the decision Evaluate performance 2. 3 Factors regarding decision making using cost accounting information: There are several factors that affect the decision making procedure of the managers. Some important factors are discussed here: a. Relevant costs and relevant revenues: Relevant costs are expected future costs and relevant revenues are expected future revenues that differ among the alternative courses of action being considered. Both relevant costs and relevant revenues must occur in future and they differ among the alternative courses of action. Focusing on the relevant data is especially helpful when all the information needed to prepare detailed income information is unavailable. Understanding which costs are relevant and which are irrelevant helps the decision maker concentrate on obtaining only the pertinent data and saves time. b. Qualitative and quantitative relevant information: Manager defines and weighs qualitative and quantitative information. Quantitative information are those which can be measured by the numerical number and qualitative information are those which cannot be measured by the number and off course manager will decide which one is measurable by the number and which one is not. Relevant cost analysis generally emphasis on quantitative factors but qualitative factors also have their own importance. c. One time only special orders: When factory has idle production capacity then manager must decide whether accepting or rejection special orders if special order has no long implications. Example: if any company has capacity to produce 18000 units and currently producing 16000 units. The total cost (fixed-5 and variable-5) per unit is tk. 10. If they got an order to deliver 4000 units for tk. 6 per unit they should accept it. But if they get the order of 5000 units they should not accept it because it crosses its relevant range. To make decision about special onetime order only relevant cost should be considered. A common term in decision making is incremental cost which means additional cost for producing every additional unit is also important in this regard. d. Insourcing Vs. Outsourcing and Make Vs. Buy decision: Outsourcing or Bye decision is purchasing goods and services from outside rather than producing in inside of the organization. Whether bye or make is sometimes influenced by qualitative factors. For example coca-cola company will never do outsourcing due to secrecy of the formula, know-how, and technology. In order to make decision if bye or make manager usually take into consideration about quality, dependability, material handling and set-up activity. And off course manager does cost benefit analysis based relevant cost information. e. Focusing on grand total: Manager will focus on grand total cost in making decision rather than unit cost. Sometimes unit cost could be misleading. If we want to make decision about make or buy, insourcing vs. utsourcing we need to consider total cost not unit cost. f. Using constrained resources: Under this condition, manager should select the product that yields the highest contribution margin per unit of the constraining or limiting resources. g. In deciding whether add or drop customer or to add or discontinue segment: Manager should focus on whether total overhead cost change in making decision about adding or dropping customer or adding or discontinuing segment. Manager should ignore allocating overhead cost. h. Replacement of equipment: In the time of equipment replacement existing book value is irrelevant because it is a sunk cost so it should be ignored. i. Concentrate on consistency on performance evaluation: There is always a confliction between the decision model used by a manager and the performance model used to evaluate that manager. Top management must ensure that the performance evaluation model will be consistent with decision model. A common inconsistency is to tell these managers to take a multiple year view in their decision making but then to judge their performance only on the basis of current yearÃ¢â¬â¢s operating income. If there is no consistency between performance evaluation and performance model then control will be impossible and making decision model will be valueless. 2. 4 Cost Accounting Information in Corporate Reporting: The main purpose of cost accounting information is to help managers in decision making. Such information is provided for the internal purpose only. There are some guided rules and regulations about the information in the reports. According to IAS 1 (Presentation of Financial Statements), aragraph 117, Ã¢â¬ËÃ¢â¬â¢ An entity shall disclose in the summary of significant accounting policies: (a) the measurement basis (or bases) used in preparing the financial statements, and (b) the other accounting policies used that are relevant to an understanding of the financial statements. Ã¢â¬ It is important for an entity to inform users of the measurement basis or bases used in the financial statements (for example, historical cost, current cost, net realizable value, fair value or recoverable amount) because the basis on which an entity prepares the financial statements significantly affects usersÃ¢â¬â¢ analysis. When an entity uses more than one measurement basis in the financial statements, for example when particular classes of assets are revalued, it is sufficient to provide an indication of the categories of assets and liabilities to which each measurement basis is applied. According to paragraph 125 of the same IAS, Ã¢â¬Å"An entity shall disclose information about the assumptions it makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year. In respect of those assets and liabilities, the notes shall include details of: (a) their nature, and (b) their carrying amount as at the end of the reporting period. Ã¢â¬ An entity presents the disclosures in paragraph 125 in a manner that helps users of financial statements to understand the judgements that management makes about the future and about other sources of estimation uncertainty. The nature and extent of the information provided vary according to the nature of the assumption and other circumstances. Examples of the types of disclosures an entity makes are: (a) the nature of the assumption or other estimation uncertainty; (b) the sensitivity of carrying amounts to the methods, assumptions and estimates underlying their calculation, including the reasons for the sensitivity; (c) the expected resolution of an uncertainty and the range of reasonably possible outcomes within the next financial year in respect of the carrying amounts of the assets and liabilities affected; and (d) an explanation of changes made to past assumptions concerning those assets and liabilities, if the uncertainty remains unresolved. Other IFRSs require the disclosure of some of the assumptions that would otherwise be required in accordance with paragraph 125. For example, IAS 37 requires disclosure, in specified circumstances, of major assumptions concerning future events affecting classes of provisions. IFRS 7 requires disclosure of significant assumptions the entity uses in estimating the fair values of financial assets and financial liabilities that are carried at fair value. IAS 16 requires disclosure of significant assumptions that the entity uses in estimating the fair values of revalued items of property, plant and equipment. There are also some guidelines for reporting cost accounting information in IAS 2: Inventories. The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and carried forward until the related revenues are recognised. This Standard provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down to net realizable value. It also provides guidance on the cost formulas that are used to assign costs to inventories. Measurement of inventories Inventories shall be measured at the lower of cost and net realisable value. Cost of inventories The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. Costs of purchase The costs of purchase of inventories comprise the purchase price, import duties and other taxes (other than those subsequently recoverable by the entity from the taxing authorities), and transport, handling and other costs directly attributable to the acquisition of finished goods, materials and services. Trade discounts, rebates and other similar items are deducted in determining the costs of purchase. Costs of conversion The costs of conversion of inventories include costs directly related to the units of production, such as direct labour. They also include a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods. Fixed production overheads are those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings and equipment, and the cost of factory management and administration. Variable production overheads are those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour. The allocation of fixed production overheads to the costs of conversion is based on the normal capacity of the production facilities. Normal capacity is the production expected to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance. The actual level of production may be used if it approximates normal capacity. The amount of fixed overhead allocated to each unit of production is not increased as a consequence of low production or idle plant. Unallocated overheads are recognised as an expense in the period in which they are incurred. In periods of abnormally high production, the amount of fixed overhead allocated to each unit of production is decreased so that inventories are not measured above cost. Variable production overheads are allocated to each unit of production on the basis of the actual use of the production facilities. A production process may result in more than one product being produced simultaneously. This is the case, for example, when joint products are produced or when there is a main product and a by-product. When the costs of conversion of each product are not separately identifiable, they are allocated between the products on a rational and consistent basis. The allocation may be based, for example, on the relative sales value of each product either at the stage in the production process when the products become separately identifiable, or at the completion of production. Most by-products, by their nature, are immaterial. When this is the case, they are often measured at net realisable value and this value is deducted from the cost of the main product. As a result, the carrying amount of the main product is not materially different from its cost. Disclosure of Inventory in Financial Statesments The financial statements shall disclose: a) the accounting policies adopted in measuring inventories, including the cost formula used; (b) the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity; (c) the carrying amount of inventories carried at fair value less costs to sell; (d) the amount of inventories recognised as an expense during the period; (e) the amount of any write-down of inventorie s recognised as an expense in the period in accordance with paragraph 34; (f) the amount of any reversal of any write-down that is recognised as a reduction in the amount of inventories recognised as expense in the period in accordance with paragraph 34; (g) the circumstances or events that led to the reversal of a write-down of inventories in accordance with paragraph 34; and (h) the carrying amount of inventories pledged as security for liabilities. Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users. Common classifications of inventories are merchandise, production supplies, materials, work in progress and finished goods. The inventories of a service provider may be described as work in progress. The amount of inventories recognised as an expense during the period, which is often referred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold and unallocated production overheads and abnormal amounts of production costs of inventories. The circumstances of the entity may also warrant the inclusion of other amounts, such as distribution costs. 3. 1 An overview of Beximco Pharma Beximco Pharmaceuticals Ltd. is a leading edge pharmaceutical company and is a member of the BEXIMCO Group, the largest private sector industrial conglomerate in Bangladesh. The strategic strengths of Beximco Pharma are its strong brand recognition, highly skilled work force and diversified business mix. Beximco Pharma brands Ã¢â¬â Neoceptin R (Ranitidine), Napa (Paracetamol), Amdocal (Amlodipine), Neofloxin (Ciprofloxacin), Bexitrol F (Salmeterol Plus Fluticasone), Bextrum Gold (Multivitamin and Multi Mineral) and Atova (Atorvastatin) are among the most recognized brands in the Bangladesh Pharmaceutical industry. Beximco Pharma started its operation in 1980, manufacturing products under the licenses of Bayer AG of Germany and Upjohn Inc. of USA and now has grown to become nationÃ¢â¬â¢s one of the leading pharmaceutical companies, supplying 15% of countryÃ¢â¬â¢s total medicine need. Today Beximco Pharma manufactures and markets its own `branded genericsÃ¢â¬â¢ for almost all diseases from AIDS to cancer, from infection to asthma, from hypertension to diabetes, both nationally and internationally. Beximco Pharma manufactures a range of dosage forms including tablets, capsules, dry syrup, powder, cream, ointment, suppositories, large volume intravenous fluids, metered dose inhalers etc. in several world-class manufacturing plants, ensuring high quality standards complying with the World Health Organization (WHO) approved current Good Manufacturing Practices (cGMP). The recipient of three times `goldÃ¢â¬â¢ national export trophy, Beximco Pharma is the largest exporter of pharmaceuticals from Bangladesh, spreading its presence in many developing and developed countries across the globe. Beximco Pharma is the only company in Bangladesh to receive this highest national accolade for export, for record three times. Beximco Pharma markets its brands through professional sales and marketing teams in African, Asian and European markets. It also supplies its products to renowned hospitals and institutions in many countries, including Raffles Hospital and K K Women Children Hospital in Singapore, MEDS and Kenyatta National Hospital (KNH) in Kenya, Jinnah Hospital, Agha Khan Hospital and Shaukat Khanum Memorial Hospital in Pakistan. Beximco Pharma is also an enlisted supplier of WHO and UNICEF. Another important business activity of Beximco Pharma is the contract manufacturing for major international brands of leading multinational companies. Beximco Pharma is acclaimed domestically and internationally for its outstanding product quality, world class manufacturing facilities, product development capabilities and outstanding service. Beximco Pharma has a strong market focus and is anticipating continued future growth by leveraging business capabilities and developing superior product brands and markets. In particular the company is very interested in developing a strong export market in USA and Europe. To meet the future demand Beximco Pharma has invested US$ 50 million to build a new state-of-the-art manufacturing plant, confirming to USFDA and UK MHRA standards. This new plant will also offer contract-manufacturing facility to leading pharmaceutical companies, especially from Europe and US. 3. 2 Cost Accounting System of the company: The company primarily uses batch costing method in their costing system. As a pharmaceuticals manufacturing company they need to produce huge amount of product so here batch costing is appropriate for the company. Here it is cost effective and easy to calculation. Batch costing has the several advantages over other methods in regard of the providing following information: -the analysis and the cost control at each cost generator; -the operative management of each place generator of costs, the specification of the production and of the predicted costs and their control and realization; -the correct assessment of the produced stocks; -determination of the efficiency obtained by the taken decisions. The company uses weighted average method in time of inventory valuation. They believe that it gives more accurate and clear picture of inventory. In this method it is very hard to manipulate and easy to calculate though it has a limitation that it sometimes canÃ¢â¬â¢t represent inflation. 3. 3 Valuation of Inventories: Inventories are carried at the lower of cost and net realizable value as prescribed by IAS 2: Inventories. Cost is determined on weighted average cost basis. The cost of inventories comprises of expenditure incurred in the normal course of business in bringing the inventories to their present location and condition. Net realizable value is based on estimated selling price less any further costs expected to be incurred to make the sale. Cost included for the local raw materials purchased are 1) Procurement Cost. 2) Transportation Cost 3) Bank Charge Cost included for the imported raw materials are 1) Procurement Cost 2) Bank Charge for Opening L/C 3) Insurance 4) Clearing from the Port and 5) Transportation Cost. 3. 4 Disclosure of Inventory in Financial Statements According to IAS 2: Inventories, the Company disclosed the following information regarding inventory: (a) The Company uses weighted average method in measuring the inventories. (b) The total carrying amount of inventories is tk 1,739,818,419. The carrying amount of classified inventories for the last four years is given below: Type| 2005| 2006| 2007| 2008| Finished Goods| 294,831,219| 398,102,771| 331,438,214| 358,010,498| Work in Process| 113,067,980| 178,713,956| 142,743,433| 171,647,779| Raw Material| 631,820,233| 623,238,087| 607,643,749| 554,338,294| Packing Material| 212,162,685| 200,227,273| 188,571,634| 187,608,219| Laboratory Chemical| 465,253| 2,163,268| 2,673,958| 3,719,853| Literature Promotional Material| 9,456,983| 44,474,997| 49,039,537| 67,024,325| Physician Sample| 8,236,593| 14,025,516| 18,397,570| 23,037,101| Raw Packing Material in Transit| 64,806,398| 196,082,038| 178,683,684| 206,926,349| Stock of Stationery| 1,569,863| 2,537,415| 2,162,958| 4,092,814| Spares Accessories| 58,377,700| 94,874,967| 131,125,554| 163,413,187| Total| 1,394,794,907| 1,754,440,288| 1,652,480,291| 1,739,818,419| (c) The carrying amount of inventory pledged as security for liabilities in 2007 is given below: | 2008| 2007| Janata Bank:| | | Cash Credit- Pledge| 149972631| 165214805| Cash Credit- Hypothecation| 666029415| 628919853| Total| 816002046| 794134658| Price Analysis Tender Announcement Planning Department I I Service Approved? MRR Production Destination Return PM / PM to Supplier Quality GRR If Import If Local Opening LC Receive Performa Invoice Prepare Purchase Order Contract C F Agents Supervisions LC Receive or Store Materials Selection Potential Suppliers Purchase Department Marketing and Sales Department (Forecast of Products) Analysis RM / PM Go for Production Material Available in Stock? Inventory Cycle 2007 2008 3. 5Cost of Goods Sold of the company 2007 2008 Material consumed by the company: 2007 2008 3. 6 Factory Overhead of the Company: 4. Contemporary cost accounting methods and techniques used by Beximco Pharma: Beximco Pharmaceuticals Ltd is a leading company in our country. To compete with the other companies in the industry, Beximco Pharma uses several contemporary methods and techniques. Mass production of a mature product with known characteristics and a stable technology was the basis of traditional cost accounting models. Anyway, Beximco Pharma, with automation, lessened the labor content in manufacturing process while the other costs in the company are increased. Flexible manufacturing system: Flexible manufacturing systems use computer controlled production processes, ncluding CAD/CAM programmable machine tools. Because flexible manufacturing reduces setup or changeover times, companies can efficiently manufacture a wide variety of products in small batches. Though Beximco Pharma can adopt flexible manufacturing system, it merely reduces the size of the batch. Total quality management: Total Quality Manageme nt refers (TQM) to the process of continuous improvement to achieve the full customer satisfaction. Rather than waiting to inspect items at the end of the production line or striving to stay within acceptable tolerance limit, TQMÃ¢â¬â¢s goal is eliminating all waste. In Beximco Pharma, quality is maintained with great care. As it is a pharmaceutical company, it is mandatory to keep up with the quality level with the other companies. As a result, they have received GMP Clearance from Therapeutic Goods Administration (TGA) of Australia and from Gulf Central Committee for Drug Registration, Executive Board of the Health MinistersÃ¢â¬â¢ Council for Gulf Cooperation Council (GCC) states (representing Saudi Arabia, Kuwait, Bahrain, United Arab Emirates, Qatar and Oman). The company is also in the process of obtaining approvals from several other regulatory authorities including National Health Surveillance Agency (ANVISA) of Brazil, Medicine and Healthcare Regulatory Agency of United Kingdom (UK MHRA), US FDA etc. Just in Time Concept: The Just in Time (JIT) minimizes throughput time by emphasizing continuous improvements. JIT reduces inventories by achieving a continuous production process. In JIT system, employees keep on hand only the inventory needed to production until the next order arrives. Having fewer goods in hand not only requires less warehouse spaces and storage equipment but also reduces inventory holding cost, while realizing productivity. For implementing JIT, company must need a strong supply chain system. In Beximco Pharma, they canÃ¢â¬â¢t follow JIT because most of the inventory or raw materials are come from abroad so it is impossible to implement JIT in Beximco Pharma. If they want to implement JIT their cost will be higher rather than being lower because here ordering cost is very high as raw materials are imported. Beximco use EOQ model to determine their ordering size and they have large storage facilities. Pull Rather than push system: Pull system refers to decision will come from downstream of management. The factory production line operates on a demand pull basis. A pull system can only work while manufacturing process can react to a pull system. However Beximco Pharma doesnÃ¢â¬â¢t follow the pull system they use push system. The authority of Beximco Pharma believes that push system is more effective than pull in the context of Bangladesh. Because of JIT is not possible in the firm, pull system is difficult to implement because in pull system it is believed that it is better not to produce unnecessary products and do not keep inventory in hand. Activity-Based Management: The activity-based management system links resources consumption to the activities a company performs and cost the activities to product or customers. Activity-based management uses activity based costing systems to measure and control this relationship. In Beximco Pharma there is no such use activity cost driver to measure the cost of a product. The traditional system is used to determine the cost of the product. Life Cycle Costing: Life cycle costing tracks and determines the cost attributed to each product and service from its initial research and development to development to final marketing to customer. In Beximco Pharma, this type activities is done in mainly in the Central Product Management (CPM) Department. The activities of CPM are: * Market research * Selection of new product * Design and testing of product (DTP) * Sample store (logistics) management * Making strategy The department deals with the controllable marketing variables, the 4pÃ¢â¬â¢s. This department takes decisions in the following areas: * Product Ã¢â¬â Size, color, shape, packaging etc. * Price Ã¢â¬â Raw materials cost, customer ability, regulatory bodyÃ¢â¬â¢s approval etc. Promotion Ã¢â¬â Promotional aids include brochure, pads, folder, and plant visit by physicians, health-related people, students, and people of different student. Other than this department, in January, 2000, the Business Research ; Development department w as established. The functions that are done by this department are: * Outsourcing negotiated * New product study * New technology study * Project feasibility study * Commercial negotiation * Observing the world pharmaceuticals market With these departments, Beximco Pharma determines the Life Cycle of the products. Target Costing: Target costing is an approach which determines what a product or service should cost based on its sales price less a target profit. Unlike traditional costing for making up cost, it is a market driven way of examining the relationship of price and cost. In Beximco Pharma, the use of Target Costing is very common to make the target for the cost of the product. Change In performance Evaluation: The adoption of JIT, life cycle costing and other innovative techniques requires new performance evaluation techniques rather than traditional productivity measures because it is irrelevant in this context. The use of single short term profit measure may not be sufficient because it is not reliable indicator of managersÃ¢â¬â¢ ability. Profit may be increased by doing some activities which are not conform to companies overall organizational goal. Goal Congruence: this performance measures should encourage manager to achieve overall organizational goal. The Beximco Pharma does not explain the measurement of the performance of the employees. In general, some marketing employees get benefited if the sales volume is high. But the total performance evaluation system depends in the decision of the management. Concluding Remarks: Beximco Pharmaceuticals Ltd. is a leading edge pharmaceutical company and is a member of the BEXIMCO Group, the largest private sector industrial conglomerate in Bangladesh. Beximco Pharma is also the largest exporter of pharmaceuticals from Bangladesh, spreading its presence in many developing and developed countries across the globe. Recently, BPL has successfully made its footmark in the global market when it made its debut on the London Stock Exchange as the first Bangladeshi company to be listed in the worldÃ¢â¬â¢s most prestigious bourse. This milestone event has widened the responsibility, accountability and transparency of the company beyond geographical border. The listing adds new challenges to the staffs of Accounts Finance department who are directly responsible for financial reporting to a diverse group of stakeholders both in national and international arena. In this report, we have tried my level best to identify cost accounting techniques and procedures used by Beximco Pharma. What and how Beximco Pharma use cost accounting information for decision making and external financial reporting along with describing the procedure and systems of using cost accounting information. In this report, we imply our acquired knowledge from cost accounting course and try to comply with the techniques procedure and systems followed by the company. Beximco believes that quality and control should be ensured and these can be ensured by using proper cost accounting information. Relevant and reliable cost information can be ensured by implementing by using effective cost accounting methods. And they do the best one fit in the context of Bangladesh. References: 1. Horngren, Charles T. , Datar Srikant M. , Foster, G. ; Ã¢â¬Å"Cost Accounting: A Managerial ApproachÃ¢â¬ , Prentice Hall, Inc. ; 12th Edition, 2007. 2. Rayburn, Latricia G. ; Ã¢â¬Å"Cost Accounting: Using A Cost Management ApproachÃ¢â¬ ; Irwin Book Team; 6th Edition, 1996. 3. Hansen, Don R. , Mowen Maryanne M. ; Ã¢â¬Å"Cost Management: Accounting and ControlÃ¢â¬ ; South-Western College Pub; 5th edition, 2005. 4. Ã¢â¬Å"International Financial Reporting StandardÃ¢â¬ ; International Accounting Standard Board; as approved at 1 January, 2008. 5. http://www. beximco-pharma. com 6. http://britannica. com 7. http://en. wikipedia. org 8. http://www. bizmanualz. com 9. http://www. iasplus. com How to cite Cost Accounting System of Bpl, Essay examples
Monday, May 4, 2020
The human condition is based on attitudes, but not reactions. The human condition regrets the actions our emotions cause us to do. The human condition is an expedition where it encounters good and bad. The good of helping others or our surroundings in general. The bad of turning our mixed emotions into something more hurtful where we want the people whom have hurt us to experience the pain and feel no sorrow for them, for they didnt feel any sort of compassion. When those e cared for hurt us or we hurt them back because of what our emotions felt. Not everyone Is the same; some people are Just obsessed with getting back at those whom have hurt them or Just want them for themselves or Just feel theyve been betrayed In some way. In the story Lamb to the Slaughter the wife Is obsessed with her husband and just wants him for her and no one else. Her husband confessed to her and somehow she felt betrayed and she killed her husband.She couldnt believe what she did and thought he would wake later on, but knowing he wasnt going to. Our emotions can cause us to do some regrettable things that we later ask ourselves why did I do that? Our attitude towards a situation is completely different from how we react to it. We always somehow dont know how to react to a situation and our emotions take over and cause us to do something regrettable that defines our attitude towards the situation. Some people do think what their actions will do to others or those who have hurt them.Sometimes those who had nothing to with the situation end up being the ones getting hurt and not those who caused the pain and trouble. In the story Made Made had killed her own children for no reason just because they reminded her of Jason. Jason was the one who betrayed her not her children. She basically took out her rage out on the children by killing them, Croon, and the princess. The human condition is not all bad. The bad is Just brought from our emotions that could be controlled if we reacted positively towards the situation. We are all capable of changing if we wanted to, to be better people than we or most of us are or for those who do bad Just to do bad and want to change to be better people. We as human beings are Informed from the people around us or news reports, things that Just happen around the world that really affect us either emotionally or personally Like protests, wars, or massacres. There Is no person who Is bad In my opinion, yes there is no excuse for what some people do that may affect us ourselves.If we were to really think things through why would we want to get back at whomever hurter us or betrayed us? What good is it to get back at them? If we do get back at whomever hurt us well feel worse than we did before because now that we got what we wanted it isnt what we needed. Our regrets are what stand in the way of us moving on and our emotions especially play with our mind making us confused and not knowing what to do with the situation, but only if we thought things through, the situa tion could turn out differently from what we want it to be.Besides the fact that not all people are bad, the good in oneself comes from us wanting to do good not because we have to, but because we want to. The reason people do good is because its the right thing to do not because theyll get rewarded afterwards or to make themselves feel better its Just because you want to not cause you have to. In And of clay we are created Roll Carla didnt help Acumen from dying because he had to, he helped her because he wanted to. He could have just left her there to die, but instead he stayed with her, fed her, and made her feel that someone did care and love her.Though he did everything he could to save her, he didnt get rewarded at the end for trying; he did what was right and did what he could. When Acumen begged Roll Carla Dont leave me alone Roller Carla could have Just left, but instead he stayed telling her No, of course I wont leave you. Roller Carla knowing Acumen wouldnt make it, he still did everything in his power to help her out of that hole. The human condition isnt Just about doing good or bad, its about how hard we try.Our self-conscious is what lets us become aware of our actions and emotions. In Lord of the flies Rail was self-conscious that no matter how hard he tried to keep everyone together Jack always turned everything upside down and turned most of the boys of whom he didnt kill into savages. Rail cared about everyone being rescued, but Jack only cared about the beast or the pig. We could steal up on one paint our faces so they wouldnt see perhaps surround them and was talking about smoke! Dont you want be rescued?All you talk about is pig, pig, pig! We all sometimes if not always assume whats good or bad for others, but we all really need to stop and think whats really good for ourselves. My point on the human condition is that we all can change if we wanted to. There are things we see and hear that plague our minds and perhaps are what cause us to do impact things. To this, in my opinion, there are three different types of people n the world, those who forgive but dont forget, those who forgive but dont forget and those who forgive and forget.I think this is w hat make us so different. I believe that if we all Just all stop and think things through and do better and smarter things our actions wouldnt be so hurtful to others and we wouldnt be or feel betrayed. We all know that some of us go through hard times or are in a difficult position, but is no excuse for how we act and treat others. We are all the same no matter where in world we maybe or how different we look; were all the same and should be treated that way no matter what the situation maybe.
Sunday, March 29, 2020
Industry & Competitive Analysis CHIEF ECONOMIC TRAITS OF THE BEER INDUSTRY The market size of the beer industry is incredible. The wholesale volume in the beer industry is approxiametly $13.7 billion. The industry employes almost 40,000 people. The average worker is paid about $18.27 an hour. As you can see, this is a very large industry which provides many jobs to the american workforce. The market consists of many competitors, some being very large and some operating on a very small scale. The competitive rivalry is broken up into three segments, Natiional, Regional , and Microbrewers. National competitors have a wide market coverage and generally a large company. Regional competitors are smaller than National in the fact that they only distribute in certain regions. Microbrewers are the smallest of the three because their size and capacity limit them to only distribute to small geographic areas. The market growth rate of the beer industry is perplexing. In domestic brands, from 1983 to 1984 there has been a decline in consumption of -1.2%. In the imported section there has been an increase of 14.3%. The total industry as a whole declined .7% from 1983 to 1984. As a result of the decline in consumption of beer a similar result in production occurred with a decline of 1.2% The estimated forecast for 1985 will continue along the same trend as did 1984. The long term outlook for the industry is that sales will remain flat for the next 10 to 20 years. There are many companies in the industry. Through the years the industry has slimmed down quite a bit. The National market consists of ten major competitors. The Competitors in this market are Anheuser-Busch, Miller, Stroh, G. Heileman, Adolphs Coors, Pabst, Genesee, C. Schmidt, Falstaff, and Pittsburgh. The National companies have 51 plant locations across the United States. Market share in the Domestic market ranges from a low of .5% to a high of 34%. The Import market consists mainly of ten major brands also. They are Heineken(Netherlands), Molson(Canada), Beck's(Germany), Moosehead(Canada), Labatt(Canada), St. Pauli Girl(Germany), Dos Equis(Mexico), Foster's Lager(Australia), Amstel Light(Netherlands), and Corona(Mexico). These ten brands hold about 87% of the imported market share. The individual companies range in market share from 34% on down. A few regional companies, and many small microbrewers make up the rest of the companies in the industry. The customers for the beer industry are highly diverse. They range from being highly educated to non-educated, and male to female. Income ranges for those who drink beer are also very diverse. Single people drink more beer than Married according to 1983 U.S. beer drinker demographics. College professors are known to be customers also. Due too lack of information in the case the degree of vertical integration among the companies in the industry is not certain. I am certain that a few of the larger companies have gone into producing their own packaging(Cans, Bottles, etc.). This would be a way to cut out some of the power of suppliers if a company were to do this. The ease of entry in the beer industry is segmented among the three market coverage types. In the national market the ease of entry is low. There are many barriers to entry in the national market. Beer is regulated in 50 different ways in the United States. Large capital requirements and distribution networks make it hard to enter the national market. The regional market is a little easier to get into because of fewer regulations due to smaller market coverage. Capital requirements are not as big in the regional market. Local or microbrewers have the fewest barriers to entry. Capital requirements are small compared to that of a national or regional brewer. Microbrewers generally operate in a small geographic area thus reducing many of the regulations faced by national and regional brewers. Product characteristics vary among the markets. In the national market the beer is highly standardized and heavily advertised. The beer is inexpensive. There is some product differentiation in the market with the broad product offerings that the national brewers can give. ex. Light beer, Amber beer, Low Alcohol, And Malt Liquor. Imports are perceived to be better quality: when in fact, they are really not. Because of this perception, Import beer
Saturday, March 7, 2020
Hearing people have a lot to offer to the deaf when it comes to language, such as the teaching of sign language, proper English, ways to communicate effectively, and much more. What they donÃ¢â¬â¢t realize is that deaf people can indeed return the favor. For instance, one could say that the majority of deaf people acquitted their knowledge of sign language from a hearing teacher. There are times where, after being taught, deaf people would give their teachers little cues that allow them to communicate with them more effectively. Helen E. Meador, in her article, tells of several encounters with deaf students. In one of her many experiences, she explains how she learned to sign what she means in order ensure that her students understood what she meant, not what she signed. In one of her classes, for example, she was reading them a book and upon completion, asked them to close their books and to her amazement, they didnÃ¢â¬â¢t. When inquiring why they didnÃ¢â¬â¢t do as told, one of her students told her that she didnÃ¢â¬â¢t say it like she meant it, since her eyebrows werenÃ¢â¬â¢t raised. This clearly showed that the deaf not only relied on signs to communicate, but also facial expression. After this incident she learned to use more facial expression to ensure that her students understood what she meant while she communicates with them. In another encounter, Meador learned to be creative with her signing. In one of her reading classes, after completing a short story, she asked the class their opinion of the story. One student replied, Ã¢â¬Å"2-4-8Ã¢â¬ . Puzzled, Meador asked the student what she meant and the student told her that it simply meant, Ã¢â¬Å"very interestingÃ¢â¬ . That day, Meador learned to use sign language at a different level. One of the many things Meador learned from the deaf was language tolerance. In one situation a deaf student taught her the visual mode of communication. She tells of a teacher who experienced a communicat... Free Essays on Teaching of Sign Language Free Essays on Teaching of Sign Language Hearing people have a lot to offer to the deaf when it comes to language, such as the teaching of sign language, proper English, ways to communicate effectively, and much more. What they donÃ¢â¬â¢t realize is that deaf people can indeed return the favor. For instance, one could say that the majority of deaf people acquitted their knowledge of sign language from a hearing teacher. There are times where, after being taught, deaf people would give their teachers little cues that allow them to communicate with them more effectively. Helen E. Meador, in her article, tells of several encounters with deaf students. In one of her many experiences, she explains how she learned to sign what she means in order ensure that her students understood what she meant, not what she signed. In one of her classes, for example, she was reading them a book and upon completion, asked them to close their books and to her amazement, they didnÃ¢â¬â¢t. When inquiring why they didnÃ¢â¬â¢t do as told, one of her students told her that she didnÃ¢â¬â¢t say it like she meant it, since her eyebrows werenÃ¢â¬â¢t raised. This clearly showed that the deaf not only relied on signs to communicate, but also facial expression. After this incident she learned to use more facial expression to ensure that her students understood what she meant while she communicates with them. In another encounter, Meador learned to be creative with her signing. In one of her reading classes, after completing a short story, she asked the class their opinion of the story. One student replied, Ã¢â¬Å"2-4-8Ã¢â¬ . Puzzled, Meador asked the student what she meant and the student told her that it simply meant, Ã¢â¬Å"very interestingÃ¢â¬ . That day, Meador learned to use sign language at a different level. One of the many things Meador learned from the deaf was language tolerance. In one situation a deaf student taught her the visual mode of communication. She tells of a teacher who experienced a communicat...
Thursday, February 20, 2020
Recycling as an alternate form of energy Essay Example | Topics and Well Written Essays - 1750 words
Recycling as an alternate form of energy - Essay Example Japan has already drawn up the sunlight plan, the main focus of which was solar energy that produced around 130,000 kilowatts of electricity. Nuclear Energy: Thermonuclear plants utilize Hydrogen2 (Deuterium) and 3 (Tritium) for its reactions, Hydrogen 2 is obtained from sea. Hydrogen is obtained form lithium, which is obtained from recycled batteries. The reaction between hydrogen 2 and 3 leads to production of Helium atom and neutron. This reaction is an exothermic reaction, thus releasing large amount of energy in the reactors. This reaction is known as Nuclear Fusion (The energy Story). It forms the basic reaction if power plants. Nuclear energy has its own share of advantages and disadvantages. It is cheaper, produced massive amount of energy and the raw material of which is easily available. But the most important challenge in the existing world of nuclear power is to get rid of the nuclear waste. Why is Recycling Important Recycling is not only required to protect the resources, but it will be more significant since it will lay in big way to reduce the natural resources pressure. Recycling is significant since it saves: 1. Raw Materials: Recycling will lead to the reduction in the need for raw materials such as metals, forests and oil and thus leading to reduction of impact on the environment. The level of our consumption in the UK is already having a significant impact on the environment and communities across the world, and alarmingly, UK is consuming an increasing quantity of raw materials. 2. Reduces our impact on climate change: Even though recycling uses energy but it also reduces the climate emissions and it is reported that recycling a material also uses less energy that manufacturing the virgin materials. A recent study done for the Government by the consultants ERM, and a study carried out for the government-funded Waste and Resources Action Programme (WRAP). This study reported that the relative greenhouse gas savings in UK is from recycling for paper/cardboard, glass, plastics, aluminum and steel. 3. Generates Cash: After collection, the recycled materials is separated and blended at materials recycling facilities and then sent to reprocessors such as paper mills, glass factories or plastic recyclable. Here the waste is
Tuesday, February 4, 2020
Microeconomics - Essay Example On the other hand, a rationale requires healthy debate in the process of evolution concerning the operating conditions of the sector. The Canadian government intervention in the agricultural sector, specifically in the livestock sector has brought forth numerous benefits and consequences as outlined below. The intervention occurs because of imperfect market, in order to provide public goods and services like the web extension reports and crop information. However, the private market can fail to offer sufficient public goods or services, thus result to excluding the some people from consumption of goods and services. The other reason relates to extremities such as high costs of public health due to poor nutrition. In this case, the occurrence of an externality happens in situations when the costs benefits are not related to decision makers. The other reason relates to the market power and monopolies in situations when the firm influences market prices. For example, the cooperative has offered the necessary privileges for offsetting the concentration of power to the buyers or service providers like railroads. Moreover, the imperfect and asymmetric information, whereby there is uncertainty relating to the products attribute, and in other situations processors might have more information concerning a required attribute compared to the supplier. The other reason relates to the labeling requirements, whereby the government intervention helps to solve private market imperfections. In this case, the intervention of based on offsetting economic distortion and it is created by the actions of the foreign party. Moreover, the subsidized exports in aÃ country are a determinant of the returns in the other, whereby the economic augments for the government intervention is harmonized in standards of the trading partners. There are justifications within the economic situations that government intervention into the agricultural sector is premised on a philosophy,
Monday, January 27, 2020
Corporate Governance And Business Ethics Of IKEA Commerce Essay The origin of IKEA concept dates back to the year 1943 in Sweden. The founder of the organization Ingvar Kamprad was just 17 years old when he started this organization. The company is almost six decades old now. The organization which was started in a small village in Sweden today has spread across 36 countries world over and has created a brand image for itself as one of the worlds leading furniture dealers. The owner of the business, Ingvar Kamprad, as already stated was very young when he started this organization. It was his ambition to start his own business since his childhood years. He started selling small household things like matches etc, since the age of five. As he grew a little older he started going a little ahead of his neighborhood to carry out the selling of matches and he realizes that it is possible to buy matches in bulk at a lesser price and possible to earn decent profits. His product portfolio ranges from matches to various other things like Christmas gifts, greeting cards, pencils and ball point pens etc (IKEA, 2009). In the year 1943, at the age of 17 Ingvar receives a small sum of money from his father as a gift for his exceptional academic performance which he uses as capital for his business and starts his own business. The name of the company IKEA is actually the initials of the Founder Ingvar Kamprad and the first letters of the farm and village he grew up Elmtaryd and Agunnaryd. In the initial days of origination, the company used to sell stationery stuff like ball point pens, table runners, and other miscellaneous stuff like watches and jewelry etc. However, an interesting fact about the store is that the products were priced lesser. As the years passed, the product portfolio of the company increased and it has primarily become a furniture retailer. Today, the organization has got its presence in over 36 countries across the globe. From opening stores in various parts of the world to acquiring business units and being environment friendly, the company has created a name for itself in the world. Business Idea of IKEA IKEA is famous all across the globe for their affordable price range for the well-designed and varied range of functional home furniture. Price affordability is the predominant ides behind every step that the company takes, right from product development to product sales (IKEA, 2009). However, one may think how is the company making it possible to offer high quality products at a very low price? This is where the company differentiates itself from other players in the industry. The organization constantly develops ideas that are both innovative and at the same time cost-effective. Low prices, flat packing looking everything differently are a few such ideas of the organization to differentiate itself in the market. IKEA Responsibility IKEA strongly believes that taking responsibility for the society and the environment in which it does business are the foundation for its sustainability in the industry. The IKEA group has got managers who work constantly to ensure social and environmental responsibility in the day-to-day activities of the business. To support business, there are a number of specialists covering a wide range of areas, such as chemical experts, foresters, IWAY auditors and energy experts. All IKEA Group stores and distribution centers have environmental coordinators who work in the areas such as training, waste management, water and energy conservation (IKEA, 2009). Code of Conduct of IKEA IWAY The company introduced its code of conduct IWAY in the year 2000 and it applies to all of its suppliers. The company has got independent IWAYs for all of its various businesses. All of IKEAs suppliers and service providers are required to strictly adhere to this code of conduct. The code of conduct specifies certain requirements for suppliers and service providers and also the support that the company offers to them. The suppliers and service providers are required to communication the same to the co-workers and ensure that all of the channel members those are involved implement the same. Corporate Social Responsibility and its importance to todays Business Many corporate bodies have made an impression in the countries of their adoption. The impact is more so, in countries that are either developing or underdeveloped. These conglomerates play active roles in the social and economic development of the society they live in apart from generating highly profitable overtures from themselves in the bargain. This dissertation sets out to explore just this, and how they are able to manipulate their corporate social responsibilities (CSR) to ensure extremely favorable business conditions and growth. An individual must not forget that CSR alone is not enough for a company to progress; it takes a lot of personal involvement and hard management decisions to turn hostile terrains to viable solutions. Companies with high levels of CSR recognize the need to lead from the front; they show collective understanding of cultural, political and social issues, and issues pertaining to the local community and their grievance, as well as supporting their cause. A key element of business is knowledge management. Intangible assets can be easily shared through partnerships to achieve mutual benefits (Halal 2000)Ã Ã . Kay (1993) argues that successful innovation and management of distinct possibilities for companies; such as the reputation of the company, which lead to the competitive advantage. Reputation, like knowledge management, is an intangible asset which can affect and be affected by the community in which a company operates. A company that supports the community wherein it operates , has the advantage of enhanced performance through image-building, and has the effect of empowering that community. It is therefore right in assessing that, those companies that play a major role in corporate social leadership can maintain their competitive advantage over other market players (Hilton and Gibbons 2002)Ã Ã . A first in the market is seen as a big step forward to maintaining a competitive advantage. Becoming a CSR leader can also create competitive advantages. CSR helps to create a motivated workforce, which is easy to recruit and retain. It is thus natural to say that a constructive relationship with the community leads to knowledge exchange and mutual profitÃ Ã (Halal 2000, Handy 2002). The link between CSR, community stakeholders and financial goals is seen at various levels from tenuous (Fryxell and Wang 1994), to relevant only as it impacts on primary stakeholders (MacMillan et al. 2004), to a necessity (Chakraborty et al. 2004) and finally as an investment (Schiebel and Pochtrager 2003). Chakraborty et al. (2004), says that in a developing country like India, for example, there is so much that can be done to fight poverty and deprivation and bring about advancement without losing track of its ethical and spiritual moorings. What these corporations seek is to support community development, while at the same time, concentrate on profitable propositions and enrich business practices. This can be done through cooperation with local NGOs who have reliable and time-tested networks and relationships in place (Millar et al. 2004)Ã Ã . Stakeholder involvement through NGOs is not without its problems, as in many cases, some international and national NGOs have no accountability at the local level. Many areas in developing countries are either backward or tribal, which could lead to conflicting cultural norms within one geographic community area itself, and the possibility of inadvertent exclusion of any intended beneficiary can be disastrous (Blowfield, 2004)Ã Ã . Another aspect of CSR is the expression of indirect marketing. CSR and marketing are frequently linked and thus, CSR is in more than one way, considered a marketing tool employed to generate profit and recognition. The overriding projection of CSR as a great marketing tool is as good as the benefits the community derives from these practices. There is no doubt that good work can enhance the reputation of the company and significantly affect the competitive advantage. There are two ways of aligning with the community they operate in. at first, the conglomerate uses the community to its advantage (cause-related marketing) while in the other, develops the community with the hope of deriving benefits in the long run (Banyan, 2004)Ã Ã . Organizations function more effectively if they operate as open systems, interacting with and responding to changes in the external environment. Since such organizations are influenced by the transformations in the external setting, executives must comprehend the nature of this environment. The external environment of an organization consists of the mega environment otherwise called the general environment and the task environment. The mega environment reflects the major trends in the societies within which the organization operates. These societies have various sub components namely the technological, economic, socio-cultural and internationalÃ Ã . The task environment consists of specific external elements with which an organizations interacts while conducting its business. These include customers and clients, competitors, suppliers, labor supply and government agencies. The task environment, which depends largely on the products and services offered by the organization and its business location, may vary from firm to firm. While a firm may to be able to directly influence its mega environment, it can certainly influence its task environment (ICFAI Centre for Management Research, 2003). Working within a large and complex external environment affects a business in terms of its social responsibility, its social responsiveness and its ethical behavior. During the initial years of the 20 century, business entities were predominantly concerned with maximizing their profits. In the 1970s, social advocates started to question industry enterprises singular objective of profit maximization. They argued that because businesses receive their existence from society, they need to have a little obligation towards it. The concept of social responsibility became popular after the publication of Howard R. Bowens Social Responsibilities of Business. Bowen argued that business enterprises should consider the impact of their decisions on society. The operational definition of social responsibility is as follows: Social responsibility contends that management is responsible to the organization itself and to all the interest groups with which it interacts. Other interest groups such as workers, customers, creditors, suppliers, government and society in general are placed essentially equal with shareholders (ICFAI Centre for Management Research, 2003). According to the above stated definitions, business entities should pay attention to the welfare of workers, consumers needs and their security, the wellbeing and privileges of creditors, government regulations and the obligations of the enterprise towards the social order as a whole. Nowadays, numerous organizations are concerned about social activities and are playing an active role in the same. While the outlook of the society have transformed, companies have become further conscious of their social responsibilities. A cautious analysis of opinions for and against the participation of organizations in social welfare activities is essential to conclude whether an organization should employ social programs. Arguments favoring Social Responsibilities of Business The needs of present day customers have changed, ensuing in a change in their outlook of businesses. As businesses oblige their profits to humanity, they have to thus counter to the needs of the society. Society and business gain mutual advantage when there is a symbiotic association between them. Society benefits through economic expansion and the proviso of employment prospects; and business gains through the employees and customers provided by the same society. By being socially responsible, business entities attract a smaller amount of attention from regulatory agencies, this gives them superior liberty and suppleness in their operations. Businesses have substantial command and influence. The application or use of this command should be accompanied by an equivalent amount of accountability. Most firms are open systems, that is, they interact with the external environment. The internal activities of such firms have an impact on the external environment to avoid negative impact on the external environment, firms should be socially responsible. In addition, by being socially involved a company can improve its image and thus protect its shareholders interests (ICFAI Centre for Management Research, 2003). Social responsibility entails the preservation of natural resources. Preservation can be beneficial for organizations. Through social involvement, a firm can create a favorable public image for itself and endear itself to society, by so doing a firm can attract customers, employees and investors. Businesses have a history of coming up with innovative ideas, therefore they are likely to come with solutions for social problems, which other institutions were unable to tackle. Businesses should make the best possible utilization of the expertise and aptitude of its managerial workforce and also its capital resources in order to manufacture good quality products and services. Thereby, the businesses will be able to accomplish their responsibility towards the society. It is in the interest of the business entity to avoid social harms. Instead of allowing large scale unemployment to lead to social unrest, which in turn will harm business interests, businesses can be resources of employment for qualified youth. Arguments against social responsibility of businesses The most important rationale of a business is revenue maximization. Hence social involvement may not be reasonably feasible for a business. When a business incurs disproportionate cost for social participation, it passes the charge on to its clientele in the form of elevated prices. Society, therefore, has to tolerate the burden of the social participation of business by paying elevated prices for its merchandise. A destabilized international balance of payments state may be created by the social participation of organizations, as the cost of social programs would be appended to the cost of the goods, the multinational companies doing business in international markets would be at a inconvenience when contending with domestic companies which may not be involved in social actions. Businesses are intrinsically prepared with a firm amount of power. Their participation in social activities can lead to an augment in their influence and power. This boost in power and influence may corrupt them. Business people do not have power over the necessary skills to tackle social problems. Their proficiency and knowledge may not be pertinent to deal with such problems. Until a proper method to establish the responsibility of businesses is developed, they should not get implicated in social activities. There is no conformity regarding the kind of socially responsible actions that a business should embark on (ICMR-ICFAI Centre for Management Research, 2003 Ref.no.BECG BR 122K3 08). Business owners have their own sense of skewed ideas of doing business and their business practices. When businesses take up social responsibilities, the business owners tend to get these quirks into such actions too. This might at times lead to disastrous consequences. As in most situations there is no firm right thinking or wrong thinking. Businesses getting involved in social activities have their own strengths and weaknesses. There are definitely both sides to the coin. A mere word of concern is that, there must be a sense of balance when businesses get involved in social activities and they must not go overboard nor overlook the primary purposes of their businesses. Social Stakeholders Business executives, who are worried about corporate social responsibility need to recognize a variety of interest groups which may persuade the operation of a firm and which, consequently, may be influenced by the organizations decisions. Business enterprises are primarily accountable to six major interest groups namely the shareholders, employees, customers, creditors and suppliers, the social order and the administration. These groups are otherwise known as the social stakeholders. Shareholders The prime accountability of a business is to protect the interests of its shareholders. The shareholders provide the core resource the capital that enables the organization to operate and grow. They expect the management to use the capital judiciously and operate the business in a way that ensures a good return on their investment, both through dividends and through increase in stock value. Shareholders should be provided with adequate and timely information about the functioning of the organization. The IKEA GroupÃ co-operates with other companies, trade unions and organizations that represent stakeholders throughout the world. These include Building and Wood Workers International, Clean Cargo Working Group and dialogues with Greenpeace (IKEA, 2009). Employees Employees are the principal assets of an organization. Traditionally, managers regarded employees only as factors of production and denied them their rightful share in the distribution of income. However, in the present times, it is mandatory for business firms to protect the interests of their employees. Laws and government regulations now define the responsibilities of the employer. A few such laws include ensuring equal employment for men and women, offering pensions and other retirement benefits, and providing a safe and healthy work environment etc. IKEA products must be manufactured under acceptable working conditions by suppliers who take responsibility for the environment. IKEA is a production-oriented retail company. By being on site and conducting responsible business, IKEA contributes to better manufacturing and working conditions for suppliers and their workers (IKEA, 2009). Customers In recent years, customers have received great attention. Firms have begun to realize the importance of keeping customers happy. Moreover, the growth of consumerism has made firms more aware of their duties towards consumers. IKEA concept in itself is all about offering high-quality products and affordable prices. In order to ensure this, the company constantly works its way about cost-effectiveness and innovation. Creditors and Suppliers Creditors and Suppliers are responsible for providing inputs for production process in the form of raw material and capital. Management is responsible for fulfilling its obligations to its creditors and suppliers. This can be done by: i. Creating long-term and healthy business relationship with them. ii. Making prompt payments to creditors and suppliers. iii. Providing them with accurate, relevant and needed information. The IKEA Group believes that safe, healthy, non-discriminatory working conditions and the protection of the environment at our suppliers are prerequisites for doing good business (IKEA, 2009).As already mentioned above, IKEA has got a special code of conduct that clarifies the expectations of suppliers from the company and also the kind of support that the company offers in order to ensure the smooth functioning of the supply chain. Society Organizations function within a social system and draw their resources from this system. Therefore, they have certain obligations towards society. The management of business organizations can fulfill their obligations toward society by preserving and enhancing the well-being of the members of society. Management can do so in the following ways: i. Using its technical expertise to solve local problems. ii. Setting socially desirable standards of living and avoiding unnecessary and wasteful expenditure. iii. Playing an important role in civic affairs. Volunteers from some companies help the traffic police regulate traffic at busy intersections. Pizza Corner in Hyderabad, India is one such organization. Many companies also put up road signs along highways to encourage safe driving habits. For instance, liquor companies such as Shaw Wallace and United Breweries have put up road signs on mountain roads in various parts of India. These road signs caution drivers against driving under the influence of alcohol. iv. Providing basic amenities, healthcare and education facilities, hence creating better living conditions. v. Establishing development programs for the benefit of economically weaker class of the society. IKEA ensures that it contributes its part to the society by taking steps to prevent child labor. IKEA has a special code of conduct called The IKEA Way on Preventing Child Labor, which is a part ofÃ The IKEA Way on Purchasing Home Furnishing Products. Monitoring of compliance to The IKEA Way on Preventing Child Labor is done by IKEA trading service offices and with unannounced visits by KPMG at suppliers and sub-contractors in South Asia (IKEA, 2009). Government The government of a country provides the basic facilities required for the survival and growth of businesses. The government monitors and, to a certain extent, controls the business systems of the country. Most of the controls imposed by the government are in the best interests of businesses. To fulfill its obligations to the government, the management of business organizations should: i. be law-abiding ii. Pay taxes and other dues fully, timely and honestly. iii. Not bribe government servants to obtain favors for the company. iv. Not try to use political influence in its favor. Measuring Social Responsiveness According to Keith Davis and William C. Fredrick, Social Responsiveness is the ability of a corporation to relate its operations and policies to the social environment in ways that are mutually beneficial to the company and to society (ICMR-ICFAI Centre for Management Research, 2003 Ref.no.BECG BR 122K3 08). Alternatively, it can be referred to the development of organizational decision procedures that enable managers to anticipate, respond to and manage the areas of social responsibility. Though the term social responsiveness is generally applied to business organizations, it is also applicable to not-for-profit organization also. Numerous endeavors have been made to measure social responsiveness. Some companies establish special committees to evaluate their social responsiveness. The various categories for measuring the social responsiveness of organizations are as follows: Contributions Companies make direct financial contributions to charitable and civic projects. Many companies made financial contributions towards relief and rehabilitation work to earthquakes and other similar environmental disasters. Infosys Foundation, set up by Infosys, provides financial assistance to war widows. Fund-raising This involves fund-raising for a social cause, either by the organization itself or by assisting voluntary social organization in fund-raising. Volunteerism Volunteerism refers to the involvement of employees in civic activities. The Boots Company has a volunteering program called Skills for Life, which gives employees a host of opportunities to get involved in community activities in company time. These include giving career talks; conduction mock interviews; supervising students during their work experience period; sharing business skills with local small businesses; and planting gardens and decorating community centers. Recycling To conserve the environment, materials like plastic, paper etc, can and should be recycled into useful products. . Such recycling efforts by business entities reduce the accumulation of plastic waste in landfills. Direct Corporate Investment Often, companies make direct investments to provide facilities for a locality or a community. Attention to consumers Consumers usually have a preference to buy goods that are of good eminence and are secure to use. Pollution Control Pollution is a major problem caused by rapid industrialization. Increasing public awareness and government pressure have made corporations more conscious about the environment. Conclusion Business owners have their own sense of skewed ideas of doing business and their business practices. When businesses take up social responsibilities, the business owners tend to get these quirks into such actions too. This might at times lead to disastrous consequences. As in the majority of situations there is no firm right thinking or wrong thinking. Businesses getting involved in social activities have their own strengths and weaknesses. There are definitely both sides to the coin. Only word of caution is that, there must be a sense of balance when businesses get involved in social activities and they must not go overboard nor overlook the primary purposes of their businesses.
Sunday, January 19, 2020
Video Case Report PSY 281 Ã¢â¬â Abnormal Psychology Guilford Technical Community College For Dr. Stephen Ash Student Name(s): Kallie Roberts, Porsha, and Jarvis Date: 15, April 2013 1. Name of Video: Sybil 2. Assigned Case Character: a. Character Name: Sybil Dorsett b. Played by Actor/Actress: Sally Field 3. DSM-IV-TR Diagnoses: Axis I: Dissociative Identity Disorder (300. 14) Axis II: N/A Axis III:Axis IV (External Stressors): Screeching sounds, like the one from the swing that triggered her flashback, and also any woman with the same hairstyle as her mother like the woman pushing the swing that caused her to flashback and lose her substitute teaching position, Sounds of piano music, the sight of any hook like objects, feeling backed into a corner like when her father told her she didnÃ¢â¬â¢t have a problem when she knew something wasnÃ¢â¬â¢t right. Any combative behavior toward her causes her to convert into Peggy, her younger extremely fearful self. Also if someone touched her hands she would feel extremely threatened.And the color purple would cause alternate personalities to surface. Axis V Ã¢â¬â Current/Worst GAF: _24_ Highest GAF in previous year: _75_ 4. Diagnostic Documentation for Axis I or II Diagnosis: Dissociative Identity Disorder (300. 14) I. Primary Diagnostic Criteria for Dissociative Identity Disorder A. The presence of two or more distinct identities or personality states (each with its own relatively enduring pattern of perceiving, relating to, and thinking about the environment and self) : Sybil including her regular personality had about thirteen more.Vanessa, Holds Sybil's musical abilities, plays the piano and helps Sybil pursue a romantic relationship with Richard. She's a young girl, possibly 12 years old. Vicky is a 13 year old who speaks French, a very strong, sophisticated and mature personality who knows about and has insight into all the other personalities, though Sybil does not. Peggy is a 9 year old who talks like a little child. She holds Sybil's artistic abilities, and appears while crying hysterically because Sybil's fears. She is confused; like, she doesnÃ¢â¬â¢t know that sheÃ¢â¬â¢s in New York and instead, thinks she is in the small town that Sybil grew up.Peggy feels the greatest trauma from her mom's abuse, often feeling sad/depressed and unable to find happiness. Her biggest fears include the green kitchen, purple, Christmas, and explosions. Marcia, dresses in funeral attire and constantly has suicidal thoughts and attempts suicide. ItÃ¢â¬â¢s presumed she tried to kill Sybil in the Harlem hotel but was stopped by Vicky. She thinks the end of the world is coming, but what she really fears in the end is Sybil. Mary, is Sybil's memory of her grandmother; she speaks, walks and acts like a grandmother, and is anxious to meet Sybil's grandmother.Nancy, kept waiting for the end of the world and was afraid of Armageddon. She's a memory of Sybil's dad's religious fanaticism. Ruthie is one of Sybil's less developed selves, a baby in fact. When Sybil thinks she hears her mom's voice, she is so terrified that she regresses into Ruthie, an alter that parallels Sybil as a helpless, regressive, pre-verbal baby. Clara, Ellen, Margie, Sybil Ann is around 5Ã¢â¬â6 years old and is supposedly very shy. Sybil also had male identities such as Mike who built the shelf in the top of Sybil's closet to hide Vickie's paintings, which she does at night.He and Sid want to know if they can still give a baby to a girl like daddy did even though they are in Sybil's (a female's) body. He's around 9Ã¢â¬â10 years old. Sid who wants to be just like his father, loves football. He's around 7Ã¢â¬â8 years old B. At least two of these identities or personality states recurrently take control of the personÃ¢â¬â¢s behavior: Vanessa, Holds Sybil's musical abilities, plays the piano and helps Sybil pursue a romantic relationship with Richard. Vicky has insight into all the other personalitie s, though Sybil does not, once Sybil lost control Vicky would step in and sometimes even attend therapy sessions with Dr.Wilbur. Peggy, who talks like a little child, holds Sybil's artistic abilities, and appears because Sybil's fears. She is confused and doesnÃ¢â¬â¢t even know that sheÃ¢â¬â¢s in New York. Marcia constantly has suicidal thoughts and attempts. ItÃ¢â¬â¢s presumed she tried to kill Sybil in the Harlem hotel but was stopped by Vicky. C. Inability to recall important personal information that is too extensive to be explained by ordinary forgetfulness. Sybil told Dr. Wilbur that when she was a little girl she woke up one day and was two years older. When she was admitted to the hospital for cutting her hand she didnÃ¢â¬â¢t know she gave Dr.Wilbur to do neurological tests on her. She didnÃ¢â¬â¢t even know when she got to the hospital or even how long she had been there, and when she felt smelt the fragrances Dr. Wilbur gave her she regressed into another personal ity, and woke up with another time lapse. D. The disturbance is not due to the direct physiological effects of a substance (e. g. , blackouts or chaotic behavior during Alcohol Intoxication) or a general medical condition (e. g. , complex partial seizures). Note: In children, the symptoms are not attributable to imaginary playmates or other fantasy play.Back to Overall Video Case Report Format: 5. Etiology: According to Nevid et al. Abnormal Psychology in a Changing World, 8th ed. (2011, hereafter: Ã text), Dissociative Personality Disorder (DID) formerly known as multiple personality, is a type of dissociative disorder thatÃ¢â¬â¢s characterized by Ã¢â¬Å"changes or disturbances in the functions of self, identity, memory, or consciousness, that make the personality wholeÃ¢â¬ (p209), or Ã¢â¬Å"A dissociative disorder in which a person has two or more distinct, or alter, personalitiesÃ¢â¬ (p555). It is the emergence of two or more personalities.In dissociative disorders, the m assive use of repression Ã¢â¬Å"resulting in the Ã¢â¬Ësplitting offÃ¢â¬â¢ from consciousness of unacceptable impulses and painful memoriesÃ¢â¬ (p. 221). Those with DID express the impulses through the development of alternate personalities. In some with dissociative identity disorder their main or Ã¢â¬Å"hostÃ¢â¬ personality does not know about the alternates, but the alternates do know about the main personality. Also the alternates sometimes wonÃ¢â¬â¢t know what other alternate personality-part has done, or even that they exist.There can be at least two controllers of the of the person, and even the different personalities can have different ages and sexual preferences. The rate of DID is higher in women than men and females also tend to have more Ã¢â¬Å"splitsÃ¢â¬ than males, averaging about 15 or more, than do men, who average about 8 alter personalitiesÃ¢â¬ (p213). The psychodynamic approach to the causes of DID, according to Nevid et al. , Ã¢â¬Å"Dissociative d isorders include Ã¢â¬Ëmassive repressionÃ¢â¬â¢, resulting in the Ã¢â¬Ësplitting offÃ¢â¬â¢ from consciousness of unacceptable impulses and painful memoriesÃ¢â¬ (p221).They may portray these painful memories and impulses through the development of alternate personalities. From the social-cognitive theory standpoint, the habit of mentally separating yourself from painful memories and unacceptable impulses, by Ã¢â¬Å"splitting offÃ¢â¬ , is reinforced negatively by Ã¢â¬Å"relief from anxiety or removal of feelings of guilt or shame. The late social- cognitive theorist Nicholas Spanos, Ã¢â¬Å"believe that dissociative identity disorder is a form of role-playing acquired through observational learning and reinforcementÃ¢â¬ (p222).They are so engulfed in the so called role-playing that they forget theyÃ¢â¬â¢re enacting a role. From a biological perspective, research is still in its early stages to determine whether brain function has anything to do with Dissociative identity disorder. But recent studies have shown Ã¢â¬Å"structural differences in brain areas involved in memory and emotion between patients with dissociative identity disorder and healthy controlsÃ¢â¬ (p222). But the relevance of the differences havenÃ¢â¬â¢t been determined as of yet.Despite the massive amounts of evidence involving traumatic severe sexual and physical abuse during childhood in DID cases, those who experience severe trauma rarely develop dissociative identity disorder. In relation to the diathesis-stress model, Ã¢â¬Å"certain personality traits, such as proneness to fantasize, high ability to be hypnotized, and openness to altered states of consciousness, may predispose individuals to develop dissociative experiences in the face of traumatic abuseÃ¢â¬ (p222).Not particularly that those with these types of personality traits will absolutely develop dissociative experiences, but can help trigger a dissociative phenomena when paired with a traumatic event, just as a de fense mechanism. Ã¢â¬Å"The most widely held view of dissociative identity disorder is that it represents a means of coping with and surviving severe, repetitive childhood abuse, generally beginning before the age of 5Ã¢â¬ (Burton ; Lane, 2001; Foote, 2005). They will split into an alter personalities as a mental defense to unbearable abuse.When abuse of such severity and persistence continues, the alters become stabilized and hard for the child to maintain a unified personality. Ã¢â¬Å"The great majority of people with Dissociative identity disorder report being physically or sexually abused as childrenÃ¢â¬ ( lewis et al. , 1997; Scroppo et al. , 1998). In some tests 75-90% of all subjects tested were abused sexually or physically. Also according to figure 7. 1 on p224 in the Abnormal Psychology in A Changing World, social reinforcement can also lead to stabilization or even the creation of new personalities. Enactment of alter personalities is strengthened by positive reinforc ement in the form of attention from therapistsÃ¢â¬ (p224). According to R. P. Kluft, Temple University, Ã¢â¬Å"in the 1990s there were highly polarized debates about whether multiple personality was iatrogenic, instigated and sustained by clinicians' interest in motivating patients to demonstrate the condition's phenomena, and whether the abuses alleged by patients, often recalled after years of apparent amnesia, were false, suggested by leading questions or subtle expressions of interest.It still is unclear whether multiple personality can be created by iatrogenic factors aloneÃ¢â¬ (Kluft). 6. Treatment: The most common form of therapy in treating those with Dissociative identity disorder are psychodynamic paired with eclectic therapies, with psychodynamic being the base of therapy to get to the true root of the problems, with efforts to unify the several different personalities into one cohesive unified personality. Ã¢â¬Å"However, integration of personalities is not always po ssible.In these situations, the goal is to achieve a harmonious interaction among the personalities that allows more normal functioningÃ¢â¬ (Gluck). Drug therapy can be used to subdue the coexisting issues like depression or anxiety, but doesnÃ¢â¬â¢t affect the DID. Psychotherapy is the primary treatment for dissociative disorders. This form of therapy, also known as talk therapy, counseling or psychosocial therapy, which involves talking about your disorder and related issues with a psychodynamic therapists.Psychotherapy for dissociative disorders often involves techniques, such as hypnosis, that help you remember and work through the trauma that triggered your dissociative symptoms. The course of the psychotherapy may be long and painful, but this treatment approach is very effective in treating dissociative disorders. According to the Mayo Clinic another form of therapy is creative art therapy. This type of therapy uses the creative process to help people who might have diffi culty expressing their thoughts and feelings. Creative arts can increase elf-awareness, help cope with symptoms and traumatic experiences, and also produce positive changes. Creative art therapy includes art, dance and movement, drama, music and poetry. Cognitive therapy is a type of talk therapy that helps you identify unhealthy, negative behaviors and beliefs then replaces them with healthy, positive ones. It's based on the idea that your own thoughts, not other people or situations, determine how you behave. Even if an unwanted situation has not changed, they can change the way they think and behave in a positive more unified way.There arenÃ¢â¬â¢t medications that specifically treat dissociative disorders; a psychiatrist can prescribe SSRIÃ¢â¬â¢s, anti-anxiety medications or tranquilizers to help control the mental health symptoms associated with dissociative disorders. Ã¢â¬Å"A case study is presented illustrating how traditional long-term therapy can be defined in renewable short-term stages. At various therapeutic intervals therapy may be discontinued or deferred based on the client's definition of personal wellness. Such a conceptualization can facilitate client health while demonstrating accountability for the use of ongoing psychotherapy servicesÃ¢â¬ (Applegate).The most common approach to thinking/feeling about the process of recovery from trauma or abuse is to conceptualize it as working through a series of stages. Herman summaries several such models in a table. In the three-stage model of modern trauma therapy outlined by Herman, a phase of safety, in which the patient receives sanctuary and support and is strengthened, is followed by a phase of remembrance and mourning, in which the mind's representation of its traumatic experiences is explored, processed, and mastered and in which the losses and consequences associated with traumatization are grieved.The mind is reintegrated, and roles and functions are resumed in a phase of reconnection. In the nine-stage treatment of multiple personality (Kluft, 1999a and Kluft, 1999b) with multiple personality (1) the psychotherapy is established and (2) preliminary interventions are made to establish safety, develop a therapeutic alliance that includes the alters, and enhance the patient's coping capacities. Then follows (3) history gathering and mapping to learn more about the alters, their concerns, and how the system of alters functions.Then is it possible to begin (4) the metabolism of trauma within and across the alters. As the alters share more, work through more, communicate more effectively with one another, and achieve more mutual awareness, identification, and empathy, their conflicts are reduced, as is contemporary amnesia. They increasingly cooperate and experience some reduction of their differences and senses of separateness. This is called (5) moving toward integration/resolution. More solidified stances toward one's self and the world are reached in (6) integrati on/resolution.Smooth and functional collaboration among the alters, usually including the blending of several personalities, is called a resolution. Blending all alters into a subjective sense of smooth unity is an integration. Then the patient focuses on (7) learning new coping skills, working out alternatives to dissociative functioning, and resolving other previously unaddressed concerns. Issues continue to be processed, and mastery without resort to dysfunctional dissociation is pursued in (8) solidification of gains and working through.Finally, treatment tapers, and the patient is seen at increasingly infrequent intervals in a stage of (9) follow-up. Treatment may be challenging to patient and therapist alike. Work with traumatic material can be upsetting and destabilizing. Worse than that is the pain of tying into what patients learn to their own perceptions of their relationships, with significant others who may appear to have been guilty of mistreatment that wasnÃ¢â¬â¢t re membered before.. Patients should be informed about the possibility that material that emerges and may be useful for treatment may not prove to be accurate. Processing traumatic memories has been controversial because the accuracy of initially unavailable memories has been challengedÃ¢â¬ (Kluft), and the affects experienced with this process can cause upset and trigger self-destructive actions. Sometimes decompensating occurs or an inability to maintain defense mechanisms in response to stress, resulting in personality disturbance or a psychological imbalance. Some multiple personalities canÃ¢â¬â¢t handle this kind of work. But so far Ã¢â¬Å"reported successful recoveries to the point of integration have involved processing traumatic memoriesÃ¢â¬ (Kluft).Studies also have demonstrated that many recovered memories of DID patients have been confirmed, and some have not even been proven accurate. Opinion imply that deliberate processing of traumatic memories should not be perform ed unless patients have demonstrated the proper strength and stability for the work. All others should be treated supportively, addressing traumatic memories only when they are intrusive, are disruptive, and canÃ¢â¬â¢t be put aside. Patients sometimes have periods of anting say everything said in therapy was a joke as Sybil did when confronted more about the green room, trying to banish painful memories of trauma, betrayal, and loss associated with important people in their lives to maintain relationships and a sense of safety within those valued relationships. Ã¢â¬Å"Tact, containment, and circumspection are required from therapist and patient alikeÃ¢â¬ (Kluft). The patient should be protected from becoming overwhelmed by and lost in the traumatic situation, and treatment should be paced to protect the patient's safety and stability. There should be no forcing or rushing. The alter system is designed to facilitate escape from pain and difficulty or, failing that, to reframe or disguise it. Alters often reenact scenarios that (in their perceptions) are tried and true methods of keeping pain at bay, even if they disrupt the patient's treatment, life, and relationshipsÃ¢â¬ (Kluft). Sybil displayed this when she was confronted by her father and another time when she was in therapy. In therapy, working directly with alters often may make them more prominent, but the more theyÃ¢â¬â¢re worked, empathized, and helped to communicate with other alters, their separateness is worn down, making the personality more cohesive.The therapist should treat all of the personalities with respect, and also appreciate the immediacy, and defensive aspects of their separateness, and that they all express parts of a single personality, whose personality structure is to have multiple personalities. Ã¢â¬Å"Interventions to contain alters' dysfunctional behaviors, aggressiveness toward other personalities, self-destructiveness, and irresponsible autonomy (e. g. , failing to care for children, who may be seen as belonging to another personality) may prove necessaryÃ¢â¬ (Kluft).The therapist may call on personalities to work on their particular issues in the treatment and to facilitate their cooperation with the treatment and one another. Treatment must respect the entirety of the patient's concerns. Certain DIDÃ¢â¬â¢s treatment may be put off repeatedly to address other rising concerns and other mental health issues. For example, a woman with dissociative identity disorder whose child develops cancer is not in a position to pursue trauma work. 7. Personal Application: N/A 8. References: * Nevid, J. S. , Rathus, S. A. & Greene, B. (2011). Abnormal psychology in a changing world. (8th ed ed. ). Upper Saddle River: Prentice Hall. * Gluck, Samantha; Treatment of Dissociative Identity Disorder, 2008; Hhttp://www. healthyplace. com/abuse/dissociative-identity-disorder/treatment-of-dissociative-identity-disorder-did/ealthy Place, Americas Mental health Channel, web, 01/2013; 13, April 2013. * Treatment and Drugs, The Mayo Clinic; http://www. mayoclinic. com/health/dissociative-disorders/DS00574/DSECTION=treatments-and-drugs; 3, March 2011;web, 13 April 2013 * Judith L.Herman, Trauma and Recovery, BasicBooks, 1991, p 156 * Applegate, Maureen; Multiphasic Short-term Therapy for Dissociative Identity Disorder; Journal of the American Psychiatric Nurses Association February 1997 vol. 3 no. 1 1-9 * Kluft, R. P. , Encyclopedia of Stress(2nd Edition),2007,p783-790; * Kluft, R. P. ,Current issues in dissociative identity disorder;Journal of Practical Psychiatry and Behavioral Health, 5 (1999), pp. 3Ã¢â¬â19 SybilÃ¢â¬â¢s Ã¢â¬Å"FriendsÃ¢â¬ * Peggy- an aggressive nine-year old * Vicky- a sophisticated young lady * Mary- grandmother * Mike- * Sid- * Martha-