Wednesday, October 30, 2019

Case Study in Applied Sport Psychology Essay Example | Topics and Well Written Essays - 2000 words

Case Study in Applied Sport Psychology - Essay Example Somatic symptoms like muscular tension and butterflies in stomach have also been reported by Lucy during the interview. Lucy is an International netball player and plays goal attack. Though she performs well in club matches and training sessions, her performances in all the international matches remain bleak. Lucy is worried of the fact that if she continues to perform in the same way, she would probably have to lose her team’s confidence in her. This condition is leading Lucy to a deeper psychological syndrome. She is gradually losing self-belief and thinks that the coming international tournament due in just 8 months will be her last ever opportunity in the arena of international sports. Lucy finds it difficult to cope up with the pressure of performing well in International matches. She experiences weakness prior to the competition. For the treatment of Lucy, it is important to have a thorough understanding of all her symptoms. Anxiety manifests in many different ways. These symptoms can be broadly classified into Somatic, Behavioral, Emotional, Cognitive and Defensive mechanisms. The physical symptoms of anxiety include chest and muscular pain as reported by Lucy. Behavioral symptoms of anxiety experienced by Lucy include restlessness and pacing. Cognitive behavioral mechanisms like fear inducing thoughts; inability to concentrate and obsessive thinking of failures is leading Lucy to a confusing state of mind. The word ‘anxiety’ stems from the Latin word anxius. Anxiety is a response for a perception of threat, clearly distinguishable from fear, which is understood as a physiological response to a stimulus. The unpleasant sensations result from a stim ulus. John Raglin and Yuri Hanin points out that ‘similar’ stimulus may be ‘perceived as a beneficial challenge to one individual, threatening to another, and neutral to the third’. The cognitive state anxiety has usually a negative effect on the athletic

Monday, October 28, 2019

The advantages and disadvantages of traditional Absorption costing techniques

The advantages and disadvantages of traditional Absorption costing techniques Introduction Through the years when it comes to planning Managers has developed techniques and methods of forecasting future costs. One of such methods is Absorption costing and activity based costing (ABC) What is Absorption costing? Absorption costing is the traditional method of costing and stock evaluation, having been developed around the 1870s to 1920s is widely used by the manufacturing companies. The idea behind absorption costing to spread all overheads of the manufacturing cost centers as well as the direct cost between the finished products, and treat all non-manufacturing overhead as period costs. CIMA defined Absorption Costing as a method of costing that, in addition to direct costs, assigns all, or a proportion of, production overheads costs to cost units by means of one or more number of absorption rates. What is activity based costing? Is the modern method of cost management having been developed in 1980s. it is the preferred method for the services industry. The CIMA definition for activity based costing is an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilise cost drivers to attach activity costs to outputs. CIMA Official Terminology, 2005 (http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_activity_based_costing_nov08.pdf.pdf) Analysis Why does the company need either absorption costing or ABC? Its very important for managers to have an idea of the actual  cost  of processes, departments, operations or product which is the foundation of their budget. and in order to achieve that they need to have a cost accounting system; such as absorption coting or activity based costing. Here are the advantages of having such systems and their disadvantages The advantages of Absorption Costing: It recognizes the importance of fixed costs in production; is method is accepted by Inland Revenue as  stock  is not undervalued; is method is always used to prepare  financial  accounts; When production remains constant but sales fluctuate absorption costing will show less fluctuation in net profit and The disadvantages of Absorption Costing: As absorption costing emphasized on total cost namely both variable and fixed, it is not so useful for management to use to make decision, planning and control; as the managers emphasis is on total cost, the cost volume profit relationship is ignored. The manager needs to use his intuition to make the decision. The advantages of Activity Based Costing: More accurate  costing of products/services, customers, SKUs, distribution channels. Better understanding  overhead. Easier to  understand  for everyone. Utilizes  unit cost  rather than just total cost. Integrates well with  Six Sigma  and other  continuous improvement programs. Makes visible  waste  and  non-value added activities. Supports  performance management and scorecards Enables costing of  processes, supply chains, and value streams Activity Based Costing  mirrors  way  work  is done Facilitates  benchmarking The disadvantages of activity based costing: It costs a lot to maintain it, it takes a lot of time and resources to collect, check and enter it into the system for the date needed to measure activity based costing. Is not accepted by GAAP (accepted accounting principles) therefor companies need to have a different system when preparing external reports. What are the differences between Absorption costing and ABC? There are many differences between absorption costing and activity based costing. Difference in Approach One of such differences is the way it approached. Absorption costing allocates costs to product units, whereas activity based costing traces the costs of product units. Absorption costing is the traditional cost accounting method that focuses on the product or service when fixing costs. It works under the simple approach of assigning resources to products or services directly. Activity based costing is a modern cost accounting approach that focuses on activities as the fundamental cost. ABC presumes that products or services consume activities, and activities consume resources. It thus, works to convert indirect costs into direct costs. Difference in Methodology Absorption costing divides equally the fixed overhead costs with the number of product units whereas activity based costing identifies the actual proportion of fixed overheads costs incurred by the product unit. Comparing absorption costing and activity based costing, the latter follows a more scientific approach. Price fixation in absorption costing depends on the inventory. The higher the inventory, the lower the product cost and lower the inventory; or the higher per-product cost. Price fixation in activity based costing bases calculations to derive the actual overheads incurred on a unit, and does not vary with change in inventory levels. Activity based costing, however, faces serious challenges in practical application, for appropriating some of the fixed overheads such as the chief executives salary on a per-product usage basis, is next to impossible. Moreover, process of data collection, data entry, and  data analysis required  to divide the fixed overhead costs among units based on usage, requires substantial resources and remains costly to maintain. Absorption costing that divides all fixed overhead costs with the number of units produced is a simple and easy approach and free from such complexities. Legal Validity Absorption costing complies with the  generally accepted accounting principles  (GAAP) whereas the  Financial  Accounting Standards Board (FASB) and Internal Revenue Service (IRS) do not accept ABC for externally published financial statements. Firms that follow activity based costing, therefore, need to maintain two cost systems and accounting books, one for internal use, and another for external reports, filings, and statutory compliance. Difference in Scope Absorption costing helps ascertain the overall profitability or efficiency of the manufacturing system but fails to provide the real cost of individual product units. Activity based costing mirrors the functioning of the  enterprise  and contributes to strategic decision-making processes. ABC provides the real cost of individual product units and, thereby, helps identify inefficient or non-profitable products that eat into the profitability of other highly profitable products. ABC also helps price products equitably, allowing breaking down of product or service into sub-components or offering top ups based on customer needs. Comparing absorption costing and activity based costing, activity based costing improves the quality of management accounting information, especially in large and multi-product operations where conventional overhead allocation methods such as absorption costing may produce misleading results. Absorption costing, however, remains more suitable for small firms and  enterprises  with homogeneous products or services. Recommendation and implementation I recommend to introduce activity based costing system as its more suitable for the public service industry.

Friday, October 25, 2019

Pearls Life Without Shame in Nathaniel Hawthornes The Scarlet Letter

Pearl's Life Without Shame in The Scarlet Letter Neither Hester's love for Authur Dimmesdale nor her need for atonement of her sins were the primary reasons why Hester remained in Boston. However, Hester mainly lived out her punishment to set an example for Pearl of what she should not become. Hester Prynne's life had been a continuous series of disappointments and shame. Because she cared for her daughter, Pearl, Hester treated her punishment more as a means of teaching Pearl a respectable lifestyle than a means of confronting her vices. Hester experienced on three occasions of heart shaking blows, which most would only encounter once in a lifetime. Marrying Roger Chillingworth was Hester Prynne's first documented mistake. She even went as far to call it her most significant sin, despite the array she had to choose from. Not only had Hester married Roger Chillingworth when she did not even love him, she also was partly responsible for bring so much pain on her true love, Authur Dimmesdale. When Chillingworth derived that the Reverend Dimmesdale was Hester's partner in shattering the purity of their marriage, he made it his duty to obtain revenge by torturing Dimmesdale: This unhappy person had effected such a transformation by devoting himself, for seven years, to the constant analysis of a heart full of torture, and deriving his enjoyment thence, and adding fuel to those fiery tortures which he analyzed and gloated over. The scarlet letter burned on Hester Prynne's bosom. Here was another ruin, the responsibility of which came partly home to her. (116) Hester could not escape her evil husband nor her liability in augmenting Authur's anguish. Secondly, Hester's adultery was the most prominent sin in the eyes of ... ...er. Hester proved, like she had before, that she was fallible. She momentarily lost sight of Pearl's lesson. However, Reverend Dimmesdale was a martyr, losing his life at the time when Hester's desires for a new setting were at their peak and thus bringing back her primitive motive. The conclusion in Chapter Twenty-four proved that Hester's decision was the best for Pearl, which was all she had wanted. "Pearl was not only alive, but married, and happy, and mindful of her mother" (177). Pearl was successful after her outcast childhood, free from the mistakes Hester had made and able to be true to everyone around her. Pearl was a better person because her mother was brave enough to keep them there in the fire and teach her daughter how to lead a life without shame. Works Cited: Hawthorne, Nathaniel. The Scarlet Letter. Oxford: Oxford University Press, 1998.

Thursday, October 24, 2019

Julio Nieto

Cede knew the athletes were losing vital water and minerals, so he mixed salt and potassium into a balancing drink. ) After players spit out the first, foul-tasting samples, Cadet's wife suggested adding lemon juice and sweetener. (5) The rest Florida Gators stopped wilting and roared Into a winning streak. (7) The new drink was named in is history. (6) Sipping the new beverage, the their honor. (8) Other Florida teams are the Hurricanes and the Seminole. (9) Today 8 million bottles of Storage are consumed dally. Paragraph 2 ) Technology enables people like the famous physicist Dry. Stephen Hawking to continue working despite serious physical disabilities. (2) For more than 45 years, Dry.Hawking has lived with Lou Gearing's disease, which attacks the muscles, but his brilliant mind works perfectly. (3) He can no longer walk, speak, or feed himself. (4) Nevertheless, a high-tech wheelchair with computer attachments allows him to continue his research and stay in touch with friends and colleagues around the world. (5) His computer is hooked up full-time to the Internet. (6) To speak, he chooses words displayed on the computer screen. And then an electronic voice machine pronounces each word. (7) A pressure-sensitive Joystick even lets Dry.Hawking make his way through traffic. 8) In his home, Infrared remote controls operate doors, lights, and his personal entertainment center. (9) He has three children with his first wife, Jane, and one grandchild. (10) Dry. Hawking continues to search for new ways to overcome his problems through technology. And connect with a community of people who â€Å"speak from the heart. (7) Poetry slams are gaining popularity as schools, arts organizations, and groups of young writers start poetry clubs or sponsor contests. 8) Now, as online videos of the winning performances reveal the power of poetry slams, the excitement has spread worldwide. Chapter 2 Cross out any prepositional phrases in each of the sentences below. Then either ci rcle each subject and underline each verb or highlight the subject and verb in different colors. * 1. Do you watch videos on Youth? * 2.This hugely popular website grew quickly out of an invention by three friends. * 3. One night, Steve Chem. shot a video of his pals Chad Hurley and Jawed Karri. * 5. Surprisingly, the three buddies could find no easy way of sharing this video online. * 6. Their solution was a video-sharing website. * 7. Their friends loved it and inspired the young men to launch Youth in 2005. * 8. Within two years, Youth had attracted millions of visitors and millions of dollars from investors. * 9. Very easily, users can view or post videos on the site. * 10.Today, Youth's millions of videos inspire creativity, news reporting by everyday people, and some engaging craziness. Chapter 31 practice 2, 3, and 4 The first sentence of each pair that follows contains an irregular verb in the past tense. Fill in have or has plus the past participle of the same verb to compl ete the second sentence. * 1. Sean took plenty of time buying the groceries.

Wednesday, October 23, 2019

The Libyan Revolution

We are living through a revolution, right now, and we don't even know it. While we're all sitting around chatting on facebook, complaining about how much homework we have, and stressing about whether or not we're going to that party on the weekend, the people of the Middle East are staging a rebellion against their dictators. Sometime in the future, this revolt will be in history books, so perhaps we should know something about it, while it's actually happening. In December 2010, Tunisia reared up against President, Ben Ali, in a bid for their undeniable human rights. Major demonstrations took place in Egypt, Djibouti, Iraq, Kuwait, Iran, Algeria, Morocco, Yemen, China, Bahrain, and Libya, with minor demonstrations and suicidal protests spreading across almost every country in the Middle East. Dubbed the ‘Jasmine Revolution' by media sources, the conflict across the area is a cry for the abolition of the oppressive dictatorships in place, and the introduction of some form of democracy. With the ousting of President Ben Ali of Tunisia and President Mubarak of Egypt, other leaders have stated that they will not be running for re-election, including the presidents of Yemen and Sudan, while the King of Jordan has named a new Prime Minister. In the people's fight for their rights, this is a huge step forward; Though not without a price. Over the 3 months of protest, over 1600 people have died. Awareness of this has been widely spread by the internet, with images of the violence and terror of the riots, coming to light. Startling images of the military executing civilians at peaceful protests, and mass murder of military members who refused to follow their orders, are among the more disturbing. These images are showing to the rest of the world just how important these riots are to the peace of the Middle East, and the rights of its peoples. While there has been huge success in regime change in Egypt especially, Libya is in the middle of a horrifically violent revolution. Over 1000 of the dead are Libyan, and there seems to be no end in sight. President Gadaffi is refusing to step down, while the people become more focused and empowered, which spells an ongoing, violent revolution, even more so than the riots that toppled Egypt in early February. It is vital that the rest of the world be aware of what is happening in these countries, and with word of mouth, I for one, hope that the world will continue to see progress being made, but also the horror of the sacrifices being made. The internet has been vital in spreading the word, but also in spreading the support for the people, and so with the sentiments of John Green (via twitter) â€Å"Our thoughts and prayers are with you all. Be Safe. Except you Gadaffi. You can go to hell. †, I urge you to take a look around, think about the people of the Middle East, and find out what's happening with this history-making event, because we are right now, living through what our children will be learning in history class.