The Relationship Between Duchenne Muscular Dystrophy ( Dmd )

The ability to walk is something that our society seems to take for granted. A neuromuscular disease can take that ability away instantly. As with any neuromuscular disease, the body’s muscles are specifically attacked. Normally that attack is caused by a lack or mutation of a specific gene. Duchenne Muscular Dystrophy (DMD) has a direct relationship with a lack of dystrophin synthesis. It is possible that the dystrophin synthesis can be increased by manipulation of microRNA-31. When looking at a potential therapy or cure, it is important to recognize exactly how the disease affects the body. Duchenne Muscular Dystrophy (DMD) is one of the most severe myopathies, or muscle diseases (Cacchiarelli et al). To be diagnosed with DMD, a patient must have a mutation in the dystrophin gene present (Muscular Dystrophy Association). Moreover, that mutation in the gene is what causes the lack of dystrophin synthesis. Dystrophin is protein in the body that keeps the muscles intact (Muscul ar Dystrophy Association). Therefore, a lack of dystrophin causes the muscles to deteriorate; which is identified as dystrophy. When the body lacks strong healthy muscle, it does not only become weak; the body itself begins to shut down. Our organs depend on the muscles that allow us to walk, eat, and breathe to provide energy, nutrients, and oxygen. For this reason, DMD eventually leads to a short life. Due to the genetic attributions of DMD, there are specific demographics affected normally. DMDShow MoreRelatedPublic Relations ( Pr )1726 Words   |  7 Pages(Ledingham Bruning, 1998). This report aims to analyse how PR can specifically support the DMD Foundation to achieve its awareness and fundraising objectives. A common definition of PR will be examined, breaking down its key elements, followed by a discussion regarding the overarching role of PR within organisations, specifically in the non-profit sector, highlighting the positive impact that PR could have on the DMD Foundat ion. Discussion 3.1 Defining Public Relations The subsequent

Interpersonal Communication Com 200 - 1885 Words

Communication in Interpersonal Relationships Benjamin M. Phelps COM 200 Mrs. Joyce Walther October 4, 2010 Communication in Interpersonal Relationships Today many people still lack the ability to communicate effectively with in interpersonal relationships. It is through cooperation and collaboration that effective communication occurs. By analyzing and studying the communication process we can improve our ability to communicate effectively between one another. To have a successful interpersonal relationship one must first interact with others, which is called interpersonal communication (Hybels amp; Weaver, 2007). Recognizing emotions in other is a very important first step to building a relationship. If you can’t feel what†¦show more content†¦Moving on to the next steps of forming an interpersonal relationship would be our motives for communicating. We are motivated to form relationships for many different reasons such as, pleasure, affection, inclusion, escape, relaxation, control and health (Hybels, 2007). If an individual is motivated by pleasure he or she might just want someone to go to the movies or discuss politics with. Maybe we might be motivated by affection; many people are looking for someone to give them attention; a â€Å"pat on the back† or a little kiss every now and then. Many marriages end in divorce because of the lack of affection from their partner, but if they could have communicated effectively to each other that they needed more affection the relationship might not have ended. No matter what might motivate us, once we have started developing a relationship we have to decide how much of our selves we want to disclose to the relationship and at what point in the relationship. 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Aci Financial Statement free essay sample

The companies are now preparing this statement as an integral part of their financial statements. This paper examines empirically the current practices followed by sample companies in preparation of cash flow statement and concludes that the sample companies are in line (with few exceptions) with the requirements of International Accounting Standard (IAS)-7 or Bangladesh Accounting Standard (BAS)-7. It also proposes some suggestions for improving the presentation of the statement Key words: Cash flow statement, IAS/BAS, Listed Company, Disclosure. Introduction The purpose of a cash flow statement is to provide information on the cash flow from a company’s operating, investing and financing activities to enable the users of its financial statements to evaluate the ability of the company to generate cash and to use the historic cash flows to predict future cash flows. The cash flow information enhances the comparability of the operating performance by various companies, because it eliminates the effects that arise from the use of different accounting treatments for the same transactions and events. The use of cash flow information is gaining importance in the analysis of financial statements (Epstein 1991; Yap 1997; Jones and Widjaja 1998; Previts and Bricker 1994). Cashflow information is considered less open to manipulation than information on earnings, because it is based on the actual receipt and payment of cash only and not on the accrual and other accounting principles. Rees (1995:75) adds that the cash flow statement can be more informative than the other statements. However, he literature on the cash flow statement indicates that there are grey areas in cash flow reporting that are open to various interpretations (Everingham and Watson 2002). The perceived simplicity of the cash flow statement may therefore create synthetic confidence in the reliability of companies’ cash flow reporting and the comparability of various companies’ cash flow information. The acceptance of IAS-7: The Cash Flow Statement has added a new dimension to the preparation and present ation of financial statements in Bangladesh. This paper is an attempt to investigate into the state of cash flow reporting by the listed Bangladeshi * Lecturers, Department of Business Administration, ASA University Bangladesh 210 ASA University Review, Vol. 6 No. 2, July–December, 2012 Textiles and Clothing companies in general. The focus is not on the quality of the reporting of the companies but rather on what the reporting levels are in general. Objectives of the study The major objectives of the study are as follows: 1. to identify the current practice of cash flow statement of Pharmaceutical companies in Bangladesh. 2. o provide present cash flow statement format, structure and reporting on the basis of information provided in the annual reports of the selected listed Pharmaceutical companies in Bangladesh. Methodology of the study The study was conducted in accordance with secondary information obtained from various sources. The overview of standardization of financial reporting and the regulatory framework has be en based on laws, regulation, and guideline and also on various published sources of information taken from International Accounting Standard Board (IASB) and Bangladesh Accounting Standard 7 (BAS 7). A limited survey has also been made covering a total of 12 Pharmaceutical companies’ annual reports (2009) enlisted in Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE). These are selected on the basis of convenience sampling procedure. In order to make the study more revealing it also covers some research articles, textbooks, publications and web sites of various accounting bodies. Limitations of the study 1. Applied non profitability techniques have been used. 2. Due to limitation of the extensive materials, books and previous studies in Bangladesh literature review could not be extensive. 3. This study consists of only 12 listed Pharmaceutical companies due to time and resources constraints. Literature review Cash flow statement: A historical surroundings/background Cash flow Accounting (CFA) was the main system of accounting up to beginning of the 18th century (Watanabe, Izumi: The evolution of Income Accounting in Eighteenth and Nineteenth Century Britain, Osaka University of Economics, Vol. 57, No. 5, January 2007, p. 27-30). Till then, accounting allocation and profit measurement were relatively unimportant; the profit and loss account being used to close off ledger accounts at each period end. However, with the advent of concept and practices of business continuity, periodic measure and statement of financial position began to grow. Thus the basis of cash transaction becomes foundation for the allocation based systems of accounting today. Although there has been a reasonably sustained interest in fund flow statements (based on allocated accounting data) since the beginning of the twenty century, CFA appears to have received little or no support from accountants until the early 1960s. At that time there was little concern over the use of ‘cash flow’ data in the financial analysis- cash flow being interpreted as ‘profit plus depreciation (. Winjum, J. o, 1972). In 1961 AICPA recognized the importance of fund statement by publishing Accounting Research Study (ARS) Cash Flow Statement Disclosures in Pharmaceutical Companies 211 NO 2â€Å"Cash flow analysis and fund statements†. Before that, accountants had prepared funds statements primarily as management report. The Accounting Principles Board (APB) responded in October 1963 by issuing APB Opinion NO. : â€Å"the statements of and application of funds†, which recommended that a statement of sources and application of funds be presented on a supplementary basis. Because of the favorable response of the business community to this pronouncement, the APB issued Opinion No. 198: â€Å"Reporting changing in Financial Position† in March 1971. This opinion required that a statement of changing financial position be presented as a basic financial statement and be covered by the auditor’s reports. In 1981 the Financial Accounting Standard Board (FASB) reconsidered fund flow issues as part of the conceptual framework project taken in 1976. At this time the FASB decided that the cash flow reporting issues should be considered at the standard level. Subsequent deliberation resulted in Statement of Financial Accounting Standard (SFAS) No. 95: ‘Statement of cash flows’ in Nobember1987 (Weygandt, Kieso, Kimmel 1998: 1936). Fund flow statement Vs Cash flow statement Both fund flow statement and cash flow statement serve as a fundamental parts of the financial statements. In 1961, the AICPA issued ARS No. 2, â€Å"Cash Flow Analysis and the Fund Statements† which recommended that a fund statement covered by auditor’s opinion be included in companies financial reports. According to paragraph 5 of Preface to Statement of International Accounting Standard [approved by the IASC Board in November1982 for publication in January 1983 and supersedes the preface published in January 1975 (amended March 1978)], â€Å"the term ‘financial statements’ covers balance sheets, income statement or profit and loss accounts, statements of change in financial position, notes and other statements and explanatory materials which are identified as being part of financial statements† (IASC, 2000:32). As per paragraph 7 of framework for the Preparation and Presentation of Financial Statements (approved by IASC Board in April 1989 for publication in July 1989): â€Å"A complete set of financial statement normally includes a balance sheet, an income statements, a statements of change in financial position (which may be presented in a variety of ways, for example as a statement of cash flow or a statement of fund flows) and those notes and other statements and explanatory materials that are an integral part of the financial statements† (IASC : p. 3-44). As per paragraph 4 of the previous IAS 7 (October 1977), statements of change in financial position, the term ‘ funds’ referred to cash, cash and cash equivalents or working capital (IFAC, 1992: p. 813). Funds provided or used in operation of an enterprise should be presented in the statements of changes in financial statement separately from other sources and uses of fund. Unusual items, which are not part of ordinary activities of the enterprise, should be separately disclosed (IASC: Para 21). But many users of financial statements consider current practices of reporting fund flows as confusing because too much information is compressed in the statements of change in financial position, and because no single definition has been established (Mosich and Larsen, 1982; p. 935). In order to develop a conceptual framework for financial accounting and reporting, the FASB issued in December 1980 a discussion memorandum â€Å"reporting Fund flow, Liquidity and Financial Flexibility† which was issued for the following reasons: (1) for assessing future cash flow, and (2) current practices regarding the reporting of funds flow information are not entirely satisfactory. As a result of deliberation, FASB issued SFAS NO. 95 ‘Statements of Cash Flow’ in 1987. The statements require the inclusion of statements of Cash Flows rather than a statement of Change in Financial position when issuing a complete set of financial statements 212 ASA University Review, Vol. 6 No. 2, July–December, 2012 which was made effective for annual periods ending after July 15, 1988. The major requirements of the statements are of the following two areas: Basis of Presentation: The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. Classification of cash flows: Cash flows are to be classified according to operating, investing and financing activities. The basis of such classification is derived from the financial theory, which state that the enterprise derives the cash used for investing activities and settlement of outstanding financial obligation in an accounting period from internal and external sources. Internal cash sources emanate from the net cash generated from current operation and perhaps disinvesting and depletion of cash resources at the start of the period. External cash sources come from financing activities such as borrowing and receiving cash from the sale of equity shares to existing and new shareholders (Wallace et,al). Benefits of Cash Flow Information The information in a cash flow statement helps investors, creditors, and others to assess the following aspects of the firm’s financial position. Such statements serve as a mechanism for predicting the ability to generate future cash flows for the investors, creditors and others. This enables managers or management to plan coordinate and control financial operation in an effective manner. It gives an indication of the relationship between profitability and cash generating ability thus of the quality of the profit earned. It furnishes information to the management regarding the entities’ ability to pay dividend and meet obligations. Analyst and other users of financial information often, formally or informally, develop models to assess and compare the present value of the future cash flow of entities. Historical cash flow statements could be useful to check the accuracy of past assessment (ACCA Text book part 2. P. 324). It is free from manipulation and is not affected by subjective judgments or by accounting policies. Such a statement dictates situations when a business has made huge profit but has run out money or it has sustained loss but has enough cash availability. The extent of cash generated from operational activity and external finance in order to meet capital, tax, and dividend requirements can be obtained from such statements (Lee, T. A: 1972:27-36). It aids in the evaluation of risk, which includes both the expected variability of future return and probability of insolvency or bankruptcy ( Hendrickson, Eldom. S, 1982: 237). Such statements reveal the capability of an enterprise to pay its short obligation as and when due to the lenders. A cash flow statement in conjunction with a balance sheet provides information on liquidity, viability, and adaptability. The balance sheet is often used to obtain information on liquidity, but the information is rather incomplete for this purpose as the balance sheet is prepared at a particular point of time. Cash Flow Statement Disclosures in Pharmaceutical Companies 213 It may assists users of financial statements in making judgments on the amounts, timing and degree of certainty of future cash flows. This statement provides information that is useful in checking the accuracy of past assessment of future cash flows and in examining the relationship between profitability and net cash flow and the impact of changing price (IAS 7: Para 3 4). Information on cash flows classified by three groups of activities (Operating, investing and financing) that al low users to assess the impact of those activities on the financial position of the enterprise and the amount of its cash and cash equivalents. This information may also be to evaluate the relationship among those activities (IAS 7: Para 11). This statement is of special importance in assessing future cash flows, quality of income operating capability, financial flexibly and liquidity, and information on financing and investing activities. Using cash flows from operating activities from the cash flow statements, different ratios such as liquidity, ratio, solvency ratio, and profitability ratios can also be calculated to evaluate an enterprise’s liquidity, solvency, and profitability. Aziz uddin and Bala, 2001: p. 14) Overview of Cash flow statement The cash flow statement explains the changes that have occurred in the company’s cash and cash equivalents during the year by classifying the cash flows in its operating, investing and financing activities. The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. The classification is done in a way that is mos t appropriate to the company’s business. The following are the definitions of the components of the cash flow statement: Cash: cash on hand and demand deposits Cash equivalents: short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. Operating activities: the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities Investing activities: the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Financing activities: activities that result in changes in the size and composition of the equity capital and borrowings of the enterprise (Epstein, p. 93). Objective and Scope of IAS 7 Information about the cash flow of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilize those cash flows. The economic decision taken by users requires an evaluation of the ability of an enterprise to generate cash and cash equivalents and timing and certainty of their generation. The objective of IAS 7 is to require the provision of information about the historical change in cash and cash equivalents of an enterprise by means of a cash flow statement that classifies cash flows during the period from operating, investing and financing activities. An enterprise should prepare a cash flow statement in accordance with the requirements of IAS 7 and should present it as an integral part of its financial statements for each period for which financial statements are prepared. Users of an enterprise’s financial statements are interested in how the enterprise generates and uses cash and cash equivalents. This is the case regardless of the nature of the enterprise activities and irrespective of whether cash can be viewed 214 ASA University Review, Vol. 6 No. 2, July–December, 2012 as the product of the enterprise, as may be the case with a financial institution. Enterprises need cash for the same reason however different their principal revenue- producing activities might be. They need cash to conduct their operations, to pay their obligations and to provide return to the investors. Accordingly this standard requires all enterprises to present a cash flow (Para 1 3). Presentation of Cash flow statement under IAS 7 Cash and cash equivalent: The definition of cash and cash equivalent are central to the preparation and interpretation of cash flow statements. Cash consists of cash in hand and demand deposits, coins and notes of an organization, etc. In our country deposits in postal accounts may be termed as cash (Cooper and Ijiri, 1984: 88; Ghosh, 2001). Cash equivalents are short-term, highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of change in value. According to the definitions of paragraph 6 of IAS 7 cash comprises cash in hand and demand deposits; usually ‘cash on hand’ includes currency, notes, and coin in the cash box of the enterprise. It also includes prize bond, negotiable money orders, postal orders, and under posited checks, bank drafts or pay- order. Demand deposits refer to deposits in checking accounts in banks and other financial institutions that may be withdrawn without notice usually subject to deduction of outstanding check. Thus cash equivalents – 1. are short-term investments but the ‘term’ ‘short’ not clearly specified, although a period of three months and less is suggested to be taken as short term period. 2. are highly liquid investments. Here ‘liquid’ means having in a situation where cash equivalents are available in sufficient amount to meet obligation of payments. . are investments that are both: (a) readily convertible, to known amounts of cash and (b) subject to an insignificant risk of change in value. According to SFAC No. 95, the risk categorically refers to risk of change in interest rate. The short-term investments are so near their maturity that they represent insignificant risk of changes in interest rate. Examples include treasury bills, commercial papers, a nd money market funds purchased with cash that is in excess of immediate needs. However, although by definition, cash equivalents refer to short term highly liquid investments, they are usually held for the purpose of meeting short term cash commitments rather than for other purpose. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to insignificant risk of change in value. Therefore an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months and less from the date of acquisition. Equity nvestments are excluded from the cash equivalents unless they are, in substance, cash equivalents, for example in the case of preferred share acquired within a short period of their maturity and with a specified redemption date (Para 7). Cash Flow Statement Disclosures in Pharmaceutical Companies 215 Preparation of Cash flow statements IAS 7 requires cash flows to be classified into operating, investing, and financing activities. Example of cash flows by cate gory Operating Activities Inflows Receipts from customers Outflows Payments to suppliers Advance deposits from customers Wages and salaries to employees Income tax refunds Income tax payments Interest received on customers’ notes or Other tax payments accounts Dividends and interest received from Interest paid on bank debt or bonds outstanding and investments and included in determining net included in determining net income income Investing Activities Cash received from sale of capital assets Payments for purchase of capital assets Cash from sale of debt or equity investments Cash flows capitalized as intangible assets, such as:  · development costs  · start-up costs  · capitalized interest  · exploration Costs Collection of principal on loans to others Purchase of debt or equity securities of others Interest and dividends received on investments Loans extended to others and not included in determining net income Financing Activities Net proceed of issuing debt or equity securities Payment of principal on bonds or bank loans Cash proceeds received from ba nk loans Purchase of the entity’s own shares Interest paid on bank debt or bonds outstanding and not included in determining net income Dividends paid to shareholders Variations in Reporting activities for Cash flows A. Operating or Financing activities Transactions with different categories included in cash flows are classified in a different manner. According to IAS 7, Para 12, â€Å"A single transaction may include cash flows that are classified differently. For example, when the cash repayment of a loan includes both interest and capital the interest element may be classified as operating activities and the capital amount is classified as financing activities†. B. Operating or investing and financing activities Some cash flows may be classified as arising from any activities such as ‘interest’, ‘dividend’ ‘income tax’. The detailed provisions of these types are as follows. 216 ASA University Review, Vol. 6 No. 2, July–December, 2012 Interest: a. For a financial institution, interest paid and interest received are usually classified as operating cash flows (para 33). b. For other enterprise, interest paid and interest received may be classified as operating cash flows because they enter into the determination of net profit or loss. Alternatively, interest paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Interest received may be classified as investing cash flows, because they are returns on investments (para 33). Dividend: a. For a financial institution, dividends received are usually classified as operating cash flow (Para 33). b. For other enterprise, dividends received may be classified as operating cash flows because they enter into the determination of net profit or loss. Alternatively dividend received may be classified as investing cash flows, because they are returns on investments (para 33). c. Dividend paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Alternatively dividend paid may be classified as component of cash flows from operating activities in order to assist users to determine the ability of an enterprise to pay dividend out of operating cash flows (para 34). Income tax: a. Taxes on income arise on a transaction that gives to the cash flows that are classified as operating, investing, and financing activities in cash flow statement. While tax expense may be readily identifiable with investing or financing activities, the related tax cash flows are often impracticable to identify and may arise in a different period from the cash flows of the underlying transactions. Therefore taxes paid are usually classified as cash flows from operating activities. However, often it is practicable to identify the tax cash flow within individual transaction that gives rise to cash flows that are classified as investing or financing activity as appropriate. When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed (Para 36). In the light of SFAS 95, â€Å"Transaction that enter into the determination of net income† are defined as operating activities and hence, interest received or paid, dividend received and taxes on income are rigidly treated to arise from operating activities. Dividend to stakeholders are treated as cash outflows classified as financing activities (Keiso and Weygandt, 1998: 1275-76) Cash flow statement Practices in Bangladesh Regulatory Framework, in the eyes of the Companies Act 1994 (Act no. 18 of 1994): According to Section 183 of the Companies’ Act 1994 (which came into effect from 1 January 1995), a company is required to present balance sheet, profit and loss account (income and expenditure account, in case of non profit companies). Under section 185, the balance sheet and the income statement have to be prepared according to the forms set out in Part –1 and Part –2 of Schedule XI respectively under which information on consecutive two years (concerned year and Cash Flow Statement Disclosures in Pharmaceutical Companies 217 preceding year) are to be provided. However according to note (g) of the general instruction for preparation of balance sheet (given in part –1 of schedule XI after the horizontal format of the balance sheet), â€Å"a statement of change in financial position shall be included as an integral part of the financial statements, and shall be presented for each period for which the profit and loss account is prepared†. However no specific format of cash flow statement has been prescribed in Companies Act 1994. In the light of the Security and Exchange Rule 1987 (S. R. O No. 237-l/87 dated on 28 September 1987): Under the provision of rule 12 (1) of the Securities and Exchanges Rules (SER) 1987(amended by the section notification No. SEC/ Section 7/SER/03/132 dated 22 october1997 published in the official gazette on 29 December 1997), the annual report to be furnished by an issuer of listed security shall include â€Å"a balance sheet, profit and loss account, cash flow statement and notes to the accounts collectively hereinafter referred to as the financial statement’. In the part III of the Schedule of the SER 1987, issues relating to interest paid on short-term borrowing, interest and dividend received income taxes are clearly guidelined. For example, interest paid on short-term borrowing shall be a cash outflow under operating activities; ‘interest and dividend received’ shall be a cash inflow under investing activities. And ‘interest paid on long term borrowing’ and ‘dividend paid’ shall be a cash outflow under financing activities. Under paragraph 35-36, ‘taxes on income’ should be treated as operating cash outflow unless they can be identified in financing and investing activities. Findings of the study To know the extent of cash flows statement reporting practices by Pharmaceutical companies, a survey has been conducted covering twelve annual reports (2009) (For detailed the name of the companies see Appendix-1). The major findings of the study are given below in terms of general variations in reporting and voluntary disclosure. General findings It includes the current format and structure of cash flow statement and the extent of compliance of IAS-7, followed by sample Pharmaceutical Companies in Bangladesh. All the sample companies prepare cash flow statement as required by IAS-7/BAS 7 adopted by the Institute of Chartered Accountant of Bangladesh and present it as an integral part of the financial statements. Notes to cash flow statement have been presented as part of the financial statements i n case of all the sample companies.  · The sample companies prepare cash flow statement in vertical form and shows figure of cash flows of the current year and the previous year.  · All the sample companies’ cash flow statement contains a classification of operational, investing, and financing activities.  · The sample companies did not illustrate the policy dopted in determining the formulation of cash and cash equivalents although this is required by paragraph 36 of IAS 7. 218 ASA University Review, Vol. 6 No. 2, July–December, 2012 Variation in Reporting Another objective of the survey was to determine which alternatives, permitted by IAS-7, are used most in practice by Bangladeshi pharmaceutical companies. It is found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accoun ting treatments. The results are set out in table 1. Table-1 Variations in reporting [Cash flow statement (CFS)] Factors 1 Notes to CFS Options Separately, following the CFS Part of the notes to the financial statements Incorporated in the CFS Total Direct method Indirect method Total Operating activities or no interest Financing Investing activities Total Financing activities or no dividends Operating activities Investing activities Total Part of accounting policy note Nothing disclosed Total Operating activities or no tax Financing activities Investing activities Total Number of companies 0 12 0 12 12 0 12 12 0 0 12 12 0 0 12 12 0 12 12 0 0 12 2 Operating activities 3 Interest received and Interest paid 4 Dividend received and Dividend paid 5 Definition of cash and cash equivalents 6 Income tax Notes to table 1  · Refer to point 2 of Table 1. According to IAS-7 and SEC Rule 1987, the enterprises are encouraged to report cash flows from operating activities using the direct method. The direct method provides information which may be useful in estimating future cash flows which is not available under the indirect method. All the sample companies followed the direct method in reporting operating cash flows. One company (Pharmaceutical Mithun Knitting Dyeing Ltd. ) discloses cash flows from operating activities under indirect method in notes of financial statements as additional information. Cash Flow Statement Disclosures in Pharmaceutical Companies  ·  · 219 Refer to points 3 4 of Table 1. All the companies studied have shown ‘interest received and paid’ under operating activities and ‘interest paid on long term borrowing’ and ‘dividend paid’ under financing activities. Refer to points 5 6 of Table 1. All the companies studied have shown â€Å"definition of cash and cash equivalents† in the notes of accounting policy and â€Å"income tax† under operating activities. Voluntary disclosure The survey also included an examination of any additional information that is disclosed regarding the company’s cash flow which is not required by IAS-7, but which may be helpful to the user. For example, separate disclosure of cash flows increases operating capacity and cash flows that maintain operating capacity, disclosure of segmental cash flows, cash flow per share etc. The survey found no company to disclose such additional voluntary information in its cash flow statement. Conclusion and Recommendation A materially misstated cash flow statement, whether it is in terms of incorrect classification in the categories or numerical accuracy, can be misleading to the user and can lead to wrong decisions taken by the users of the statement. The survey has revealed that although sample companies prepare cash flow statement according to International Accounting Standard-7 (BAS-7), there is also a degree of non-compliance. It is, however, found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accounting treatments. To make cash flow statement more informative and useful for users, the companies should disclose additional voluntary information such as cash flow per share in their cash flow statements. Items consisting of cash flows from operating, investing and financing activities should also be clarified in the notes of the financial statements. Due to the limited scope of the present study, a large number of research issues have not been attempted but are identified in the course of the study. Disclosure practices of additional items other than operating, investing and financing activities, disclosure practices differences between listed and unlisted companies, disclosure practices differences between financial and other institutions are some such potential issues for future research. 220 ASA University Review, Vol. 6 No. 2, July–December, 2012 References Annual Reports of Sample Pharmaceutical Companies Listed in Dhaka Stock Exchange and Chittagong Stock Exchange 2009. Aziz Uddin, A. B. M and Bala. , S. K. ( 2001), â€Å"Cash Flow Reporting in Bangladesh†, The Cost Management, Nov- Dec. ICMAB, p. 13. FASB Discussion Memorandum (1980), Reporting Funds Flow, Liquidity and Financial Flexibility, FASB, Stanford. Thomas H. Beechy. Joan E. D. Conrod, Intermediate Accounting, second Edition, Chpter 5, Exhibit 5-1 pp. 91 Ghosh, Santi N. (2001),â€Å"Workshop Material on IAS # 7 : Cash Flow Statements† compiled under the Institute of Chartered Accountants of Bangladesh (ICAB)Project, Development of Accounting and Auditing Standards in Bangladesh, The World Bank. Government of Bangladesh (GOB) (1994), The Companies Act 1994 (Act No. 18 of 1994). Gup, B. E. Samson, W. D. 1993. An analysis of patterns from the statement of cash flows. Financial Practice Education, 3(2):73-79. Hendrickson, Eldom. S(1982), Accounting Theory, Richard D. Irwin, Inc. , Illinois, p. 236. Hertenstein, J. McKinnon, S. 1997. Solving the puzzle of the cash flow statement. Business Horizons, 40(1):69-76. International Accounting Standards Committee (IASC) (2000), International Accounting Standards 2000 International Accounting Standards Committee, London, â€Å"International Accounting Standard IAS 7 (revised 1992): Cash Flow Statements† in pp. 139165. International Federation of Accounting (IFAC) (1992), IFAC Handbook 1992: Technical Pronouncements (New York: IFAC). â€Å"IAS 7 (October 1977): Statement of Changes in Financial Position† in pp. 812- 816. Khan, M. H. Akter, M. S. Ghosh, S. K (2005), â€Å"Cash Flow Statement Disclosures: A Study of Banking Companies in Bangladesh†. Available at www. pcte. edu. in/site/OJMR/Finance/cashflow. pdf Keiso, Donald, E. and Jerry. J. Weygandt (1998), Intermediate Accounting, John Wiley Sons, Inc. New York, 9th Edition, pp. 1275-76. Lee, T. A. 1982. Cash flow accounting and the allocation problem. Journal of Business Finance Accounting, 9(3):341-352. Lee, T. A (1972), â€Å"A Case for Cash Flow Reporting†, Journal of Business Finance, Vol. 4, No. 2, pp. 27-36 as quoted in Studies of Accounting Theory, Steyn, B. W. Hamman, W. D. 2003. Cash flow reporting: are listed companies complying with AC 118? Meditari, 11:167-180. Weygandt, Kieso, Kimmel, Accounting Principles, 9th edition, John, Wilely and Sons, Inc, pp. 732-733 Wallace, R. S. O. and Choudhury, M. S. I. And Pendelbary, M. 1997), â€Å"Cash Flow Statements: An International Comparison of Regulatory Positions†, The International Journal of Accounting, Vol. 32, No, 1, pp. 1-22 Cash Flow Statement Disclosures in Pharmaceutical Companies 221 Appendix-1 List of the twelve Pharmaceutical companies studied. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Gla xcoSmithKline Bangladesh Limited (2009) The IBN SINA Pharmaceutical Industry Ltd. (2009) BEXIMCO PHARMACEUTICAL LTD. (2009) ORION INFUSION LTD. (2009) ACI Formulation Limited (2009) Ambee Pharmaceutical Limited (2009) Square Pharmaceutical Ltd. (2009) Libra Infusions Limited (2009) BEACOM Pharmaceuticals Limited (2009) Rahman Chemicals Limited (2009) Renata Limited (2009) Therapeutics (Bangladesh) Limited (2009)

The Issue of Bullying in the Schools

Table of Contents Personal experience Forms, Effects and recommendations of bullying Conclusion Works Cited This paper attempts to look at the issue of bullying in the schools. A personal story about how I was bullied when I was young is included. The paper looks at this issue by considering aspects like causes and forms of bullying as well as examples of bullying cases.Advertising We will write a custom essay sample on The Issue of Bullying in the Schools specifically for you for only $16.05 $11/page Learn More Since the number of bullying cases has been on the increase in schools, recommendations will be offered on the best thing to do when bullying cases are reported. Main ideas on the topic will be presented so that the issue can be presented in a comprehensive way (Smith, Pepler, and Rigby 56-60). Personal experience I grew up in south Bronx until I was thirteen years old when we moved to an Irish neighborhood. My brother and sister are half Iri sh and half Puerto Rican, unlike me; my whole family has a very fair skin. The first time I landed on this neighborhood, I was very delighted since unlike our previous home I could play outside the house. I still recall what befell me the first time I went out to play; all the children in the neighborhood were white and the girls started harassing me by telling me that if I was hoping to live there I had to be white, they even spread baby powder on my face. We later become friends although some of their parents resented me because I was Spanish. The situation did not get any better since some children nicknamed me Goya bean: this made to hate Goya beans When summer ended, I joined school and it so happened that I was the only Spanish girl in the whole school. Things did not go well here either since I picked fights frequently because other children teased me. At some point, it became a routine that I had to be involved in a fight everyday. The principle took the initiative of callin g my mother to discuss the matter. When my mother came, she was told that I was a problematic child since I frequently fought with other children. The board of directors claimed that with my stubborn nature I deserved to be taken to a special school where other problematic children studied. Since then, I was regarded as a problematic child. My mother was forced to transfer me to another school since I was expelled from my former school. I developed low self-esteem and I started taking drugs, soon afterwards I dropped out of school at sixth grade. This victimization made me to start thinking of ways that I could change my way of life to show that I was still strong hence prove to my aggressors wrong. The events acted as a motivating factor for me to make a difference. Each time I feel like giving up my efforts of trying to be what I want to be, I look back and remember all the challenges that I have overcome in my life.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More This makes me to realize that I have much more challenges to face and overcome; thus I become a stronger person. Every time I look back, I do not regret what I have gone through since it is through these chain of events that I have become what I am today. One thing that I am proud of is that I managed to turn anger into motivation. Nevertheless, I must admit that these experiences left me with a scar since when one is a victim of bullying he or she is tempted to believe that something is wrong with them one asks questions like ‘why me?’ Bullying kills one’s self esteem and also makes one to feel isolated. The victim may fear or feel ashamed to tell anyone since he or she may think that this has never happened to anyone else. It gives me joy to know that the issue of bullying is now a pubic affair since bullying stories were unheard of when I was growing up. It is also important to note that children are no longer afraid to report bullying cases. Forms, Effects and recommendations of bullying Slavens and Kerrigan (23) see bullying as a term used to describe a pattern of behavior that is cruel and humiliating towards another person, he further notes that it can affect people of all walks of life and age. Bullying can occur in two forms, verbal and physical. One can be bullied verbally when the bully attempts to verbally anger the victim by mocking them on purpose. Physical bullying occurs when the bully or aggressor forces physical contact with his or her victim, this may be in form of kicking or punching to the point that the victim becomes submissive. Physical bullying is more serious as compared to verbal bullying since it can lead to serious injuries and sometimes death of the victim (Orpinas, Horne, 12-34). Bullies enjoy intimidating others to either gain fame or to satisfy their ego. Teenagers may bully others due to peer pressure since they may want to fit in a c ertain click. Factors that can lead to bullying include differences in physical and cultural characteristics; in addition, showing signs of inferiority can also be a major cause of bullying. This vice has many effects on the victim. Since the bully has control over the victim, the victim can become stressed to the extent of becoming depressed. Most victims of bullying have low self esteem since they do not feel self-sufficient. The victim can also develop negative attitude towards the environment and the people around him.Advertising We will write a custom essay sample on The Issue of Bullying in the Schools specifically for you for only $16.05 $11/page Learn More Such a person may isolate him/her self from the rest of the world because of a feeling of inadequacy. School children who have been bullied may drop out of school or start taking drugs so as to seek consolation (Field, 211-250). Teachers should be strict when dealing with bullies. Heavy punish ment should be given to the aggressors so as to prevent them from repeating the act again and to also warn others not to repeat the same mistake in future. Victims of bullying should be encouraged to report to their seniors if they are bullied. It is important for the teacher to diagnose any physical and psychological problems affecting the students. Schools and other institutions should set up advisory centers where students can be helped to overcome the aftermath of bullying. These centers should have friendly counselors so that students can feel free to discuss their problems with them (Slavens and Kerrigan, 12). The counselors should also be well trained so that they can offer professional help to the victims. Conclusion Bullying is the act of humiliating others either verbally of physically. A bully is the aggressor who undertakes bullying. Although bullying is common in schools, it can also occur in other settings such as the workplaces. It is important for the school administ ration to come up with ways of dealing with bullying cases such as punishing the bully heavily. People bully others for different reasons such as the need to feel superior. The vice bears negative impacts to the victim to the extent that it can be verbal. Works Cited Field, Tim. Bully in sight: how to predict, resist, challenge and combat workplace bullying: overcoming the silence and denial by which abuse thrives. New Jersey: Success Unlimited, 2000. pp. 211-250 Orpinas, Pamela, Horne, Arthur. Bullying prevention: creating a positive school climate and developing social competence. MI: University of Michigan, 2006. pp. 12-34 Slavens, Elaine and Kerrigan, Brooke. Bullying: deal with it before push comes to shove. Toronto: James Lorimer Company, 2003. pp. 12-30Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Smith, Peter, Pepler, Debra, and Rigby, Ken. Bullying in schools: how successful can interventions be? Ontario: Cambridge University Press, 2004. pp. 56-60 This essay on The Issue of Bullying in the Schools was written and submitted by user GoblinQueen to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Gap Case Study Essay Sample free essay sample

Gap Inc. is a big retail company having several trade names such as Gap. ( including Gap Kids. Gap Baby. Gap Body ) Banana Republic. Old Navy Piperlime and Athleta. The company is an American vesture and accoutrements retailer based in San Francisco. and was founded in 1969 by Donald and Doris Fisher. They strive to sell quality vesture. largely the rudimentss. for good monetary values. They are a taking company in the dress retail market with 3. 085 shops. Through the five trade names that Gap Inc. owns. they are able to make several different monetary value points. which each attract a different client. Gap’s mark market age section includes work forces and adult females from 17-30. This includes individual adolescents. immature grownups. and immature married twosomes. They besides try to aim minorities such as Hispanics. African Americans. and Asians. The client is by and large middle-upper category and lives in urban and suburban countries. We will write a custom essay sample on Gap Case Study Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Most of them tend to be career- oriented and household oriented. They want to purchase quality made rudimentss with edification at low-cost monetary values. They besides offer babe and children’s vesture. which entreaties to mas who shop at Gap that will purchase dressing for their childs as good. Gap offers a broad mixture of basic vesture. and work vesture. They sell denim. t-shirts jumpers. tops and accoutrements for work forces adult females and kids. They besides offer personal attention merchandises. Gap places itself to be â€Å"Iconic. American. Imaginative. † They want the consumer to see them as a retail merchant that offers American manners that are stylish and alone. They strive to be purveyors of mundane manner. The trade name is founded on the end to give clients fashionable insouciant vesture for the right monetary value. SWOT analysis:Strengths:-Strong trade name image: Gap is recognized globally as and American manner. pop civilization and emotional affinity -loyal clients ( Baby Boomers and Generation Y ) . and a big mark market -many retail shops around the state and internationally. They have 3. 095 shops worldwide in the US. France. Japan. United Kingdom. Canada and Ireland. They besides have franchises in Turkey and United Arab Emirates. -strong president and CEO Glenn Murphy. who has turned the company about since 2007 -quality-made. lasting merchandises -Gap corsets true to its nucleus principals and values of offering consumers the best quality at the best monetary values.-Multiple trade names and trade name extensions help them make a broad scope of sections. Gap has 5 distinguishable trade names such as Gap. Old Navy. Banana Republic. Piperlime and Athleta. They besides have trade name extensions such as GapKids. babyGap. gapbody and GapMaternity. Failings:-Gap’s vesture line doesn’t offer voguish vesture to clients. which puts them behind their rivals.-Nearly all of their ware relies on 3rd party sellers outside the US. Third party sellers can do deficits. transportation holds. and increased costs.-Uncontrollable production procedure-Declining runing hard currency flows-They are losing touch with their nucleus client. and confounding the consumer as they try to spread out their mark market.-Weak public presentation of Gap- gross revenues have declined in the last few old ages-Competitors may offer lower monetary values-Recently. merchandises aren’t vibrating with the client Opportunities:-To enter the planetary market in Europe and China- they plan to open shops in Italy and China -Grow into new markets and sections of the population. They can aim Latino Americas. who are the fastest turning minority in the US. -Expanding into new merchandises such as places. pocketbooks. accoutrements. etc. -Become a trendsetter -Utilize e-commerce to bring forth increased sales- Gap has introduced a web-based shop Menaces:-Economic downswing and recession consequences in reduced gross revenues. and decreased client disbursement -The Global forte dress retail industry is extremely competitory. Rivals include: J Crew. Abercrombie and Fitch. American Eagle Outfitters. etc. -Discounters who offer quality vesture at a better value -Competitors who offer mass market. fast manner. voguish vesture are turning. such as: Everlastingly 21. H A ; M. Anthropology Urban Outfitters. -Fashion tendencies are altering quickly and Gap is falling behind -Production costs continue to lift. even abroad -The market for premier retail is competitory. and location of shops straight impacts gross revenues. -Rising monetary values of cotton due to endure leads to increases costs and retail monetary values -Designer Patrick Robinson leaves the company ( loss of cardinal staff ) Harmonizing to the article. Gap is confronting a hard state of affairs as their caput interior decorator. Patrick Robinson. leaves the company. Retail analysts believe that the company needs to be downsized by shuting unproductive shops. they need to do direction alterations. and they need improved merchandises that are consistent with the selling schemes. The basic job is that Gap’s image has declined and people are get downing to tie in them as â€Å"tired. commoditized. driven by monetary value. † Gap needs to be repositioned. and they need person who understands the client. that will turn the trade name about. Gap’s scheme is to shut all shops that are underachieving in order to cut costs. They will besides pass more money on advertisement and selling to a younger market and to minorities such as Hispanics. Asians. and African-Americans. By making so. they hope to get greater market portion. They will besides utilize new engineering that will turn up merchand ises on-line and in shops. In my sentiment. I think that Gap’s image has decidedly started to worsen. Today. most clients are merely looking for the best manner at the best monetary value. They aren’t as trade name loyal as they one time were because now there are so many trade names offering the same merchandises. Gap needs to maintain up with tendencies if they want to remain in front of their rivals. It’s clip for them to spread out their merchandises into new classs such as footwear. pocketbooks and accoutrements. Particularly when the economic system is down. people turn to inexpensive and fun accoutrements to update their expression. alternatively of new apparels. This can be a new chance for Gap to convey in more clients. By presenting tendencies they will besides appeal to a younger market. whose shoppers are by and large interested in the last tendencies and colourss. Gap should take to shift their company as a manner frontward. cutting border trade name alternatively of a trade name â€Å"that offers great monetary values and quality. † There are many trade names that do that. nevertheless at the terminal of the twenty-four hours people are traveling to purchase the merchandises that they like the best. and happen to be the most fashionable. Gap offers the same basic manners twelvemonth after twelvemonth. but it is clip to give it some more depth. The designs must stay consistent to the selling program. Gap’s biggest failing is merchandise betterment and design. and now that Patrick Robinson left. they need to engage an advanced interior decorator who will understand what the consumer wants.

8 signs your coworker is toxic

8 signs your coworker is toxic There’s nothing quite as uniquely stressful as a toxic coworker- and if you’ve been a victim of one you know precisely how difficult a situation he or she can be. They can be toxic for a wide variety of reasons, from a negative energy that they give off to a detrimental effect they have on your team, department, or entire workplace. The effects can be wide ranging- from making your work environment uncomfortable to seriously impacting productivity and workplace satisfaction. While in other parts of your life you can usually avoid a person who’s toxic, it’s not quite as easy to do so at work. And given that we typically spend a minimum of 40 hours at our jobs per week- a significant part of our waking lives- it can be a real problem, and often one without an easy solution.Are you wondering if a coworker of yours is toxic? There are signs that you can look for to know for sure, and once you know you can set up a plan for dealing with the situation. Inc. rece ntly published an article that covers 8 signs you should look for to determine if your coworker is toxic. Use this information to help you navigate this tricky situation!1. They’re â€Å"secret† know-it-alls.Do you have a coworker who’s perfectly pleasant and agreeable- even a team player- when the boss is paying attention but quickly reverts to an annoying know-it-all who can’t seem to allow room for any other opinion but they’re own? This sort of toxic coworker can be impossible to work collaboratively with and can make it really hard to function comfortably at work.2. They act as if they’ve already paid their dues.Most of us have experience with this sort of toxic coworker- they think that the sheer fact that they’ve been at the workplace longer gives them some level of superiority or special pass to behave in any way they wish (and often it’s in a terrible way). Often, they get by doing as little as possible and expect newe r employees who are currently â€Å"paying their dues† to shoulder a greater amount of the work. It’s never fun to be around this sort of coworker, and it’s certainly not a recipe for workplace efficiency.3. They like to say, â€Å"Yeah, but that’s not my job.†This type of coworker can be a real nightmare to be around. They have a very narrow and rigid view of what their jobs entail and leave little or no room for flexibility or taking one for the team. They treat everything that they don’t want to do like a â€Å"hot potato† that they quickly pass along to others. Being around this sort of person never feels good- they never truly gel with the rest of the team.4. They think experience is a tangible commodity.Some people wrap themselves in the vague notion of their perceived â€Å"experience,† without it pointing to any clearly defined skill set or measurable contribution to the team. These people often fail or refuse to learn new skills, grow, and adapt. The truth is, experience is great- but in a fast-paced, constantly evolving workplace, experience is not the sole commodity that some toxic coworkers make it out to be, and it can create clear weak links in the employee chain.5. They love gossip.Who hasn’t had a coworker who seems to spend more time gossiping than getting actual work done? They can talk endlessly about a wide range of useless subjects to any coworker who’ll listen- as long as they don’t involve actual work-related topics. Not only is their work output minimal as a result, they’re often a drain on others around them as well- a real lose-lose situation.6. They use  peer pressure to hold other people  back.To these sorts of toxic coworkers, the workplace is like a reality TV show in which they create alliances and enemies and manipulate others around them to achieve their selfish goals. Often peer pressure is their tool of choice, and they use their perceived influence with their coworkers to manipulate and hold other people back while propping themselves up.7. They’re quick  to grab the glory.Rather than view successes as the result of teamwork and collaborative effort, these coworkers like to hog the spotlight and pretend that every success is the sole result of their own influence and contributions. These toxic people somehow manage to tarnish every workplace win with their selfish behavior.8. They’re even quicker to throw others under the bus.Consider this the flip side to the previous point- as quick as these people are to grab the glory after a big win, they’ll just as quickly point the finger at others and assign blame when things go sour. These toxic coworkers keep everyone on edge and on their toes at work- and not in a good way.If you recognize any of the signs mentioned above, you might just have a toxic coworker. If so, recognizing it is the first step. Consider your options for following up- sometimes a simple talk with the coworker can make a world of difference. Be patient, be kind, and stand up for yourself in a professional manner. Aim to be the coworker you wish you had.

Competitive silence or personalization of products, the case of Apple Essay

Competitive silence or personalization of products, the case of Apple Computer - Essay Example The scenario has now changed as most managers understand the need to maintain a strategic grip on the information a company receives and disseminates. They can then use this information in not only managing the internal processes but also control external factors such as share price and market perceptions. There is a very important link between the trends of information leaked and corporate success. The main factor for the success of any business is sales. This is because the primary aim of doing business for every organization is to earn a profit. There are two primary ways to increase over all monetary value of profit. The first way is to increase the gross profit margin on the products being offered in the market. This is the more difficult way for some products and at the end of the day it comes down to strategy. The product life cycle for example is major contributor to the decision of choosing the strategy of trying to increase gross margin. Products in the mature stage of their life cycle for example require extensive marketing efforts to increase gross margins. On the other hand products in introductory stage find it much easier to charge higher gross margins. The bulk of products being offered in the market are in mature stage of their product life cycle, so the question aris es as how to increase their profits? Even if extensive marketing efforts are undertaken they would although drive up sales but are much costly themselves. The alternative strategy is increasing the amount of sales rather than gross profit margin. There are many different ways of increasing sales none of which are easy to implement. Moreover most methods are replicable e.g. IBM moves its focus from Asia to cheaper markets of Africa. If we look at this example it would be very easy for competitors of IBM such as DELL and Compaq to target Africa as well. The point here is that driving up sales in a mature market

Costco membership policy Term Paper Example | Topics and Well Written Essays - 1500 words

Costco membership policy - Term Paper Example One of the key strengths about the brand is the fact that the business has been established with one main goals which was to provide membership to most wholesale buyers. The crucial fact about the business is that is business model is unique. As such, the uniqueness in the business model is a key marketing point that the organization needs to center on. Although, there are few other warehouse clubs in the United States and elsewhere across the globe, evidently, Costco was one of the first and still remains one of the leading organizations in the field (Edleson, 2014). As such, uniqueness is a key selling point for the organization. Another major strength is the brand reputation. Currently, Costco is a key destination for shoppers with large families or people seeking to purchase products in bulk. With a superior reputation as is the case with the organization, it is evident that the marketing of the brand would be much easier. Costco is recurrently mentioned in movies and television programs and hence the proposition that most of the people already know about it. As such, the marketing plan needs not to center on introduction of the brand but rather should be emphatic on maintaining a good reputation about the organization. Although the brand being too big is a focal point of strength, it can also serve as a key weakness for the organization. Arguably, marketing a large brand is hectic. Additionally, it is also very pricey. As such, the budget for marketing such an organization is huge. Likewise, marketing an already reputable brand is a little complicated in that wrong marketing strategies would lead into destroying the brand as opposed to improving its reputation. As such, the marketing developed for this organization needs to be considered keenly and assessed. The marketing team needs to be experienced in handling large brands and marketing them effectively (Bowman & Gatignon, 2010). This weakness

Joan of Arc Research Paper Example | Topics and Well Written Essays - 2000 words

Joan of Arc - Research Paper Example They again felt that they would be able to hold on to the sovereignty of their nation and have their own king on the throne. Joan of Arc lived her life according to what she felt was the dictate of God. What she did was based on the visions that she had when she was a child living in a village of France. Her rise to power in France was thus meteoric. Her death however, was equally tragic. A gruesome death at the hands of the English Church was hardly what she deserved after the pains that she took for the sake of her motherland, France. Following her death, her memory was recovered and she has now entered into public consciousness through literature and various other sources. This paper shall seek to understand her position as a woman in the fifteenth century and attempt to answer the question as to whether this position affected the different choices that Joan of Arc took. Joan of Arc’s entry into French politics is looked upon with great surprise by many who are familiar wit h the condition that women found themselves during the fifteenth century in France and for that matter, anywhere in the world. This is not a pointer to the immense clout that Joan of Arc wielded at this point, right at the beginning of her career, but to the condition that France found herself in. ... She however, looked at the situation where the Count of Dunois had led France to and sought to reverse it. The siege of Orleans had started to look like a hopeless affair as far as the French were concerned. The siege which had continued for over seven months had started to look ominous from the French point of view. This condition was changed to a large extent with the point where Joan of Arc enters the history of the Hundred Years War. Her journey to meet the Dauphin was the catalyst behind the revival of the French hopes as far as the continuance of their resistance was concerned (Pernoud 1999, 9-11)1. This journey was an uncommon one for any woman to undertake and this was the beginning of her breaking various stereotypes that are often assigned to women. This was a breaking of a barrier of customs that did not have such a precedent. Joan of Arc thus set an example for those who were to follow her, providing them with an example of initiative. In the twenty first century, there a re many women who are lauded for their political initiative and courage. One needs to remember that Joan of Arc’s actions were taken in a conservative society where women were given much less freedom than they are in today’s society. This makes her achievement all the more praiseworthy. Calling her the â€Å"Ideal Androgyne†, Marina Warner talks of Joan’s transvestism2 (1981, 140). Wearing clothes that were traditionally worn by men was something that Joan had to resort to so as to protect herself from sexual advances by male soldiers of both camps. This points to the condition that women had to face in society at the point of time when Joan was active. The importance of this lies in the fact that even a person who was powerful in the larger 1. Pernoud

Organization is social arrangement for controlled performance of collective goals

Organization is social arrangement for controlled performance of collective goals Organizational structure: Consists of activities such as task coordination, allocation and supervision, which are directed towards the employees, get the organizational aims. It can be considered as the glass or outlook through which individuals see their organization and its environment. Some organizations have hierarchal structures. Work Specialization: A manager gives the task to his employees and makes the subgroups or division of labor, employees will perform better task according to their work experience and skill. For example Honda Car Company makes the subgroups; they will divide their employees into many categories. 1st worker to design the car 2nd worker to paint the car 3rd worker to put the front and back wheel of the car another person to install the engine of the car and so on. Advantage In work specialization workers get expert to his work and there will be rare chances of mistake. Disadvantage By doing the repeated work again and again employees feel bored what they do. Departmentalization In departmentalization jobs are divided into many levels. There are many types of departmentalization which are given below: 1. Functional departmentalization In this type of departmentalization group of people combine together. They perform common task that use common technology, and material. For example HR, Finance, etc. Advantages In functional departmentalization one function is adopted by one department. Disadvantages There is poor management in functional departmentalization. Communication problem will arise in functional departmentalization. 2. Product departmentalization This is a type of departmentalization in which products are divided according to the type of product. For example Nestle company. Advantages: Work experience will be more improved; many salesmen sell the product again and there work skill is improved in product departmentalization. In this product department management of other functional activities is passing to manager. Disadvantages: In product departmentalization administration cost will arise. Another disadvantage of this departmentalization is that it cut of the department from the other parts of the process. This department may be became very extremely distributed with its individual task in its place performing arts in habits that will profit in generally production process and firms. 3. GEOGRAPHICAL DEPARTMENTALIZATION In this departmentalization grouping actions are performed on the basis of field. E.g. Coca Cola Company has focused the companyà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s procedure in twice large Geographic areas-the northern American sector and the international sector, which can be embraced the Pacific Rim, the European community, northeast Europe, Africa and Latin American groups. Advantages: It has an advantage to get quick response of different markets. According to geographic costs are kept low. If there is geographical departmentalization then employees know the culture and languages of existing place through which they can deal their customers easily. Disadvantages It has a disadvantage duplication problems will be create in firm cases. Another disadvantage it has complex to manage across department. 4. Process departmentalization: In this type of departmentalization only one specific work is given to each unit. 5. Customer departmentalization: Departmentalization in which task and jobs are performed according to the needs and wants of customers. E.g. A cross functional team consisting of managers from accounting, finance, and marketing is created to prepare a technology plan. Chain of command: Order in which power and authority in an organization is wielded and pass on top management to every employee at every level of the organization information flow downward along the chain of command and accountability flows upward. E.g. military is an example of straight chain of command which extend in unbroken line from the top self confidence to in ranks. This is also called line of command. Span of control: The span of control is a word to make in organization theory, but now used more normally in business management, particularly human resource management span of control to refer the number of subordinates supervisor has. There are two way of span of control Tall and narrow Flat and wide Tall and narrow: This type of organization size of structure is tall and narrow. In tall organization there is large number of hierarchy level. This implies a narrow span of control. Advantages: In tall organization employees can easily solve the problems because there is less burden of work. Disadvantages: In tall organization communication problems will be arising, as decisions take time to à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¹Ã…“filter downà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢. In tall organization same task passes through too many levels. There may arise conflict with each others due to large level of hierarchy. Flat and wide: This type of organization size of structure is flat and wide. In flat organization there is Small number of hierarchy levels. This implies a wide span of control. Advantages: More chances for delegation in flat organization. In flat organization Small number of steps on promotional ladders. Disadvantages: In flat organization Manager may have more than one of the numbers of employees. Growth of organization may be limit or hinder in flat organization. Centralization: Centralization the degree to which authority for making most decision at the top level of the organization. Top level manager take the decision there will no interference of lower level of the organization in centralization. Procedures, policies and records can be standardized transition-wide in centralization. Decentralization: The degree to which authority for making decision of all hierarchy levels of the organization. Matrix structure: The type of structure in which an organization hold team of people make the various section of business. When team makes the specific project for any purposes they are guided by a project manager. Often the team will only exist for the time of project and structures are usually deployed to create a new products and services. Advantages: Authorities and responsibilities can be shared among each others. There is less conflicts among each others. Disadvantages: If the project manager creates a project teams a lot of costs can be increased. Matrix structure is not suitable for small organization. Organizational culture: It is an idea in the field of management and organizational studies which can be describes the experience, attitudes, beliefs, psychology and value (cultural values and personal) of an organization. The values and norms that are shared by groups and peoples in an organization they control the path of which they can relate with each others and with stakeholders exterior of organization. There are four types of cultures which can be below. Power culture Role culture Person culture Task culture Power culture: Power culture is a culture in which one organization has more authority over another organization. .e.g. state bank has more authority over all the banks of Pakistan. If state bank of Pakistan takes changes in their laws or regulations then the banks all over Pakistan will follow the state bank of Pakistan. Role culture: Role culture is a culture in which each company divide themselves into many functions and after that they give every employee a specific role. Every employee got specialized in that role which increases organization productivity. Person culture: Person culture is a culture which emphasize on aim of organization. The target of the organization is to complete their aim. These cultures are found in those organizations which are not profit oriented. Task culture: Task culture is a culture which is submitted to a team to perform a specific task. The task is performed according to a due date. Task culture has some benefits because an employee feels inspired because he/she is selected in team to perform a task. Affect of organizational culture The affect of organizational culture depends upon the organization. If an organizational culture will be strong then it will make every employee to work hard or to become more efficient. It includes workers, staff, CEO Etc. some people get bored while doing their job which can affect the organization. By having strong culture it creates the enjoyment in job which leads to do more effort. Organization culture helps the employee to keep them on top; if the workers are satisfied according to the culture of organization then they wonà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢t leave the job, which leads to stay in their own organization. A strong organizational culture attracts more talented people towards itself. So if the organization culture will be strong then it will create positive affect and if it is weak then it will be negative. Affect of organizational structure the structure of an organization is important to the performance of the organization. Two basic features of an organization structure are its width i.e. spans of control its height i.e. the levels of decentralization. From different observations done by different researchers it is stated that the change in the organizational structure, through its shape in terms of width and height, would affect the whole organizational performance. According to researchers and theorists there are two possible models of structures. 1-Flat: It consists of cross-functional team, with low formalization, possessing broad information and relying on fast decision making. 2-Tall: Its structure would be the opposite i.e. widespread departmentalization, high formalization, limited information and centralization. Therefore, the Flat model of structure would have the maximum width (span of control) but the minimum height (level), while the Tall model of structure would have the reverse, minimum span of control and maximum level. These are illustrated in Figure 1.

Autonomy and Society During the Industrial Revolution :: Essays Papers

The Industrial Revolution gave mankind more control over natural forces and made the production of more goods possible. One of the biggest changes from the Industrial Revolution was the movement of the population from a rural setting to the urban areas. Many new cities were created, and most of the already existing urban centers expanded in size. The population of Great Britain, France, and Germany increased by a combined 14 million people between 1831 and 1851.1 Living conditions for all classes were improved, and the people began to live in less poverty than ever before. More people of the time came to have extra money, creating an economy that grew by having a wider domestic base instead of concentrating more on trade. The industrialization of Europe created progress for all, improving the quality of life, and availability of products, as well as help close the gap between proletariat and bourgeoisie. The population was divided into two classes, the bourgeoisie and proletariat. Both groups had differing ideas of culture, society, laws, and general lifestyles. The bourgeoisie, or middle class, was the controlling group, consisting of merchants, tradesmen, and professionals. The middle class was the wealthier class, in charge of factories and involved in governmental positions. In middle class families there was a distinct separation between men and women. The men went out and earned money for the family, while the women stayed at home and raised children. Bourgeois children were treasured by their families, and educated in both schools and at home. "Daily experience shows that it is energetic individualism which produces the most powerful effects upon the life and action of others, and really constitutes the best practical education."2 An education gave the bourgeoisie a sense of superiority over the working class as well as a sense of responsibility for them. The bourgeoisie had a firm belief that the market was the ultimate expression of individual liberty. The middle class society controlled the fate of the working class and oftentimes exploited them to further their own ends, all in the name of improving society. Most middle class people were concerned mainly with gaining wealth, and ensuring that the working class did not rise up against them. The bourgeoisie felt that the lower class was lazy and would be unproductive if they were not properly disciplined. Therefore, working conditions in factories were very difficult on the life of the working class man.

Power and Knowledge Essay

Poststructuralism as one of the contemporary political philosophy gain its popularity because of its radical assumptions that veered away from the traditional structuralist thinking. The project of the renaissance scholars to control everything including nature through the used of knowledge particularly scientific knowledge did not gain much fame in this late century. Structuralism although it offers much in looking how institutions served as parts of a social system tend to believe that society could control the individual with the aid of science. However, the ideas of Jean Lyotard, Michel Foucault and Jean-Luc Nancy proved otherwise. The dream of grand theorists to integrate knowledge and create a unified social system is the very idea that most contemporary theorists avoid. Prior to the development of poststructuralism, discussion on power and knowledge is always a feature seen within the structures and not something that emanates from the individual, this structure-agency pendulum continues to fascinate theorists. Structural functionalists believed that social structures such as religion, culture, and government have strong hold over the individual particularly in their socialization process. Talcott Parsons (1951) for instance, look society as the social system divided by subsystems that have specific functions. Each part of society functions and creates mutual interdependence thus maintaining the dynamism of whole social system(Parsons: 1951). The Contemporary political philosophy opens a lot of venues in analyzing society with proposing meta narratives. Much of the themes of contemporary thinkers would be on the consequences of modernity, globalization among others. Topics on power and knowledge are just two of the basic issues that philosophers continuously are gaining interest. It provides a picture on how the development of knowledge transformed power relations in contemporary society. Contemporary political philosophy as it is advanced by the writings of three philosophers mentioned in the previous paragraph, look at power and knowledge in a different light. Before, the scholars would think that the development of knowledge is in a continuum and that power is exerted by institutions to the individual as if power has a center or a fixed point. In Contemporary political philosophy one can view that the source of power comes from various agencies,and the struggling character of power is in every discourse. Power is not only evident on political apparatus, on the religious order or on the intellectual community but power is seen on all arrays of everyday existence. Our day to day social relations are power relations. One of the contemporary thinkers who would employ much time in discussing power is Foucault. Some thinkers considered him as a poststrcuturalist or a postmodern thinker, because of the fluidity of his ideas. Moreover, there are critics who accused him of relativism because of his theory favors, intersubjectivity, the discursive method, discourse among others. Foucault (2002) did not suggests a central power or a solid one that one can see for instance in an authoritarian society, rather in looking at society, one could see ‘pockets’ of power or a decentralized one coming from various discourses. On the other hand, in his theory of knowledge one can see its deviation from Descartes’ Cogito. Reason as the underlying principle of the enlightenment period, did not escaped the gaze of Foucault. In his Madness and Civilization (1965) he examined that through history, madness became an invention that would serve as the opposite of reason. With the definition on madness as â€Å"non-rational† or irrational, it justifies the power of reason during the enlightenment period. Only through its binary opposition which is madness can reason hold its power. The control of the patient with the development of psychiatry in Madness and Civilization (1965) also served as a critique that looks at how modern society manifests the same features as that one can find in the discipline of psychiatry. There are various means by which society controls the individual. Foucault discussed that in the modern era, exercising power need not necessarily be brute and obvious. One example is his idea of punishment as a result of deviating from the norm. Foucault in Discipline an Punish (1977), discussed in what way torture as a form of punishment in the 18th century was transformed by discipline. With the birth of the prison, instead of attacking the physical body the institution inculcate discipline as a form of punishment. This feature of the prison, and even the birth of the clinic shows how slowly modern society is becoming more authoritarian and all of these are possible because of the different knowledge that people believe as true and moral during their times. Foucault in his Archeology of Knowledge (2002) look at historical development not in a continuum because he did not believed in a unified discourse as proposed by grand narratives such as that of the Parsonian theory. What one can see through history are various realities, are what he called discontinuities. Much of his theory of power and knowledge could also be seen in the History of Sexuality (1990) wherein he is not interested in sexuality per se, but in looking at the underlying struggle within the discourse of sexuality. While in the earlier periods, society repress one’s sexuality, this kind of discourse even propagates it. The more that society for instance repressed homosexuality, the more that people become interested in exploring the topic. In the History of Sexuality (1990)), he sees the reciprocal relation of power and knowledge. One example is the different meanings that society give on sexual relations such as relations out of marriage and the one allowed by the community. These definitions creates divisions in society, thus exercising power over the individual through social norms. By propagating a certain kind of knowledge, this could lead to a power relation between groups. The one who is in control of knowledge will therefore exercise power to the other group. However, it must be clear that the reciprocal relation of power and knowledge is not fixed rather it transform through every discourse. Apart from Foucault, Jean Lyotard also contributes to the debate on the relationship of power and knowledge. In his book, the Postmodern Condition (1979) Lyotard mentioned that the transformation of society into industrialized and complex system leads into the redefinition of the nature of knowledge. In Modern societies, the power of the capitalists to open the market leads to the question that, what kind of knowledge is acceptable or is legitimate provided that there are a lot of choices. Lyotard(1979) sees the complexities in modern times because when one looks at it, it is in no longer a question of simple legitimacy of knowledge but a question of who has the power to decide what is acceptable or legitimate. In addressing the uncertainties of knowledge, Lyotard suggests that one should employ the value of speaking the same language game. How can people speak the same language provided that there are various ways of learning things? Lyotard believes that one must contextualize, and in this part he adopts Wittgensteins’ language game. ’ By contextualizing, the person should be aware of the rules before making considerable actions. Lyotard believes that to be able to analyze knowledge in contemporary society, one must consider what kind of society it is situated. The split between Parsonian theory and that of Marxism will definitely help in looking at the problem of knowledge. Initially one will decide whether to maintain the status quo or radically change it. Because of the ability of language to bind society through communication, Lyotard favors this framework in addressing the issue of knowledge in the postmodern era. Greatly influenced by Heidegger on the other hand, Jean -Luc Nancy (1991) believed that we are thrown into the world therefore we should not rely on God for our existence. Contemporary society according to him is becoming more chaotic in the sense that the harmonious relation in traditional society is transformed into a complex society where there are a lot of uncertainties. Uncertainties are brought by the unintended consequences of modernity. With the advent of globalization, the closed and neatly tied community is transformed into a complex one. While some thinkers consider the development of society into industrialized one as beneficial, still there are paradoxes to this rationality. Nancy in his concept of community critique the grand project of some societies to create a well-planned system such in the case of the socialist state where it only leads to violence. Much of the discussions of contemporary political philosophy dwells on how you can locate the discourse on power as a consequence of the accumulation of knowledge. The Unintended consequences of man’s search for knowledge and the transformation of knowledge into its many forms leads to different power relations. These power relations are seen on every realm of life, on every discourse in society. It is crucial to note that in the analysis of power, power lies to those who have control over knowledge, and in this age of information technology where there is an easy access to all forms of knowledge, it is only logical to think that power is distributed therefore decentralized. While the contemporary era provide a lot of alternatives,undeniably there are consequences that not even scientific knowledge can calculate. Yet the quest for further knowledge continues because beneath those ideas there you can always find power. Various forms of power operates on every realm of life. These are the fascinations of philosophers of the twentieth century.

Whats a Bad ACT Score

What's a Bad ACT Score SAT / ACT Prep Online Guides and Tips When it comes to your college applications, you probably aren’t too worried about your ACT scores- unless, that is, you think your scores will be too low. Don’t panic just yet! Like most things in life, ACT scores are all relative- there’s no such thing as a bad ACT score in a vacuum. In this post, I’ll talk about what it means to have a â€Å"bad† score in relation to the entire US, your general peer group, your prospective colleges, and (maybe most importantly) yourself. Before We Start, a Note on Percentiles Understanding percentile scores is an important part of understanding ACT scores. Before Italk about different types of bad scores, I'll briefly explain what percentile scores are and why you should care about them. A percentile score is different from a percent score, even though the two mathematical concepts are related. Essentially, a percent score would tell you what portion of the ACT exam you got correct; a percentile score, on the other hand, tells you how you did on the exam compared to everyone else who took it.For example,a percent score of 90% would mean you got 90% of the questions right, whereas a percentile score of 90 would mean you scored better than 90% of the students who took the exam. Percentiles are more meaningful than percents when we talk about ACT scores because what’s important is how you score when compared to other students. A percentage score in isolation doesn't tell you how well you performed on a test or how difficult it was. You can get a low percentage score on a test and still do very well in comparison to other students, earning a high percentile score- this is an example of the difference between percentages and percentiles. Low ACT Scores for the General US Population Let's just say we're starting big. We're starting with the biggest possible comparison group - understanding how you do in relation to all other people who take the ACT is the first step in understanding these unique exam scores. First, the basics: the ACT is scored out of a possible 36 points.A score of 36 is rare enough that when it happens, local newspapers sometimes write about it - just google the name of your town and "perfect ACT score." The national average composite score is 21 out of 36 points. The top 25% of scorers, or those who are at or above the 75th percentile, receive scores of 24 and up. The 75th percentile is a reasonable cutoff for what could be considered "excellent" scores. The bottom 25% of scorers, or those who are at or below the 25th percentile, receive scores of 16 and below.You may very well have your own ideas about what a reasonable â€Å"bad ACT† score cutoff should be. For the general population, scores of 16 and below (so, scores that are lower than those of 75% of the population) could reasonably be considered low. Here are some important percentile cutoffs and corresponding scores for quick reference: 10th percentile composite score →13-14 25th percentile composite score→16-17 50th percentile composite score→21 75th percentile composite score→24 90th percentile composite score→28 Low ACT Scores forYour Peer Group We're starting to get a bit more personal. Knowing what your peers and classmates tend to score on the ACT will give you a more sophisticated understanding of where, exactly, you stand. Comparing yourself to the rest of the country (with a wide range of backgrounds, educations, resources, opportunities, target schools, etc.) is less helpful than comparing yourself to people who are similar to you in important ways, like geography or education. Here's how to get information on what your peers score: Get your hands on your school report. This report will give you aggregated information on the score distribution for your particular high school. You may already know how to gain access to this. If you don't, try googling "[Your High School Name] ACT score report." This information will be particularly easy to find in states with mandatory testing. Check in with your guidance counselor. If you don't have access to a school report, your high school guidance counselor should have an idea of what low ACT scores will look like at your school. Ask your peers or classmates. As a last resort, you could ask around to see what other students are scoring. Just make sure to be respectful if your classmates don't want to discuss their scores. If you want to get an idea of a more competitive score range, check in with honors students at your school. Once you have this information, here's how to use it effectively: Consider how your peers' score distribution compares to national scores? Do students at your school tend to score higher or lower than you’d expect based on the national average? If your peers have scores that are higher/lower than the national average, you could adjust your idea of what a bad ACT score is accordingly. For example, if your school's average ACT scores are lower than those of the national average (21),a â€Å"bad† ACT score cutoff at 25th percentile might be unreasonably high. Conversely, if your school has very high ACT scores, your understanding of a bad ACT score should be higher than the national 25th percentile score (16). Low ACT Scores forYourTarget Colleges Ultimately, a low ACT score for a particular college is a score that won’t get you in. Schools don't tend to publish hard ACT score minimums, but they do offer information about the ACT scores of their students. We can use current students' scores to infer what scores colleges expect from applicants. If you know the 25th and 75th percentile scores for a particular school, you know what that school considers to be â€Å"low† and â€Å"excellent† ACT scores. If your scores (current or future) fall within that range, it’s likely a good target school for you. But what if you're at the edges of, our even outside of, that 25th-75th percentile range? If you're close to the bottom end of the range, it doesn't mean it's impossible for you to get into that school. Colleges may accept students with lower ACT scores for any number of reasons- they might consider students strong applicants if they have a high GPA or impressive community service experience. Colleges may also take into consideration if students' high schools underperform on standardized tests or if they're athletes or legacies. Regardless of the strength of the rest of your application, you could apply to a college with higher ACT scores as a reach school. In fact, most students who apply to colleges with extremely competitive ACT requirements consider them reach schools. If you're scoring close to or above the 75th percentile score for a particular school, chances are you'll have a strong application. If this is the case, you may consider this one of your safety schools. Make sure you're applying to schools with more competitive ACT scores as well- you don't want to miss out on a high-ranking school! Here's how you get information on what schools consider bad ACT scores (it's pretty easy!): Google â€Å"[school name] PrepScholar admissions requirements." Look on the page for the 25th and 75th percentile scores That’s it! You can even use the page’s built-in tool to estimate your chances of getting into that school Low ACT Scores for Yourself It's time for some good, old-fashioned self-reflection (although I don't think Barack is thinking about his ACT scores). All these other comparisons won’t do you much good if you don’t take unique personal factors into account when figuring out what counts as a bad ACT score.Achieving goal scores may come easier for some students than others.For someone who struggles with key concepts or with test-taking anxiety, going from the 40thto the60th percentile is no less an achievement than going from the 70thto the90th for someone who doesn’t struggle with these issues. Conversely, even a student with relatively high baseline scores has room for improvement and can bring her scores up even higher with adequate preparation. Pushing yourself on the ACT, even if your scores are already objectively good, can open up some amazing opportunities. So how do you figure out what a bad ACT score is for you personally? Get a baseline score. Study for about 10 hours for test familiarity and quick content gains, then take a full practice test. There will definitely be room for improvement after you take this baseline - consider this first real practice test a soft â€Å"bad ACT score† cutoff. Work to improve. Students usually reach a personal maximum score after 40-80 hours of studying. You can expect to improve 3-4 points from baseline, but it's definitely possible to improve your scores by a wider margin. Getting that much prep in will mean you are dedicating yourself to excellence by your own standards. How Do You Improve Low ACT Scores? Worried that you have low ACT scores when compared to your peers, your target schools, or your own score potential? Your plan of attack will depend on how much time you have to study. Get started by reading our guide onhow long you should study for the ACT.Don't have a lot of time? Read our last-minutetipsandstrategiesor our10-day study plan. Are you in it for the long haul?Read ourstudy schedulefor students who have one year or more to prepare. Next, work towards a concrete goal after making a list of target,reach, andsafetyschools. Get instructions on how to set a goal score in ourACT score guide. Are you dissatisfied with anything but perfection? Read our famous guide to getting a perfect ACT score. What's Next? At this point, you may be getting sick of reading about the ACTs. Maybe the SATs are more your style. If you're still deciding between the two tests, find out which one may be the better fit for you. You can also learn more about what counts as an "excellent" or "bad" SAT score. Want to improve your ACT score by 4 points?We have the industry's leading ACT prep program. Built by Harvard grads and ACT full scorers, the program learns your strengths and weaknesses through advanced statistics, then customizes your prep program to you so you get the most effective prep possible. Check out our 5-day free trial today: