Article on Coke Blinks Essay Example for Free

Article on Coke Blinks Essay Mark Bittman’s article â€Å"Coke Blinks† discusses how the famous soda company, Coca-Cola, recently released a video where it addresses the growing problem in our nation of obesity. In the video Coca-Cola attempts to claim that it is not their fault people are obese; it’s the consumers fault because the company offers low calorie beverages and now has smaller proportioned drinks. They are basically saying that every calorie counts and not just the ones in their products. Bittman describes this video as, â€Å"Sheer manipulation, calculated to confuse, obscure and deny. † Bittman beliefs sugar, â€Å"Especially in liquid form† is extremely harmful and not just because it leads to obesity. He thinks Coca-Cola is more focused on making money than it is trying to help the nation deal with obesity. He goes on to compare soda to nicotine saying, â€Å"Soda is a fructose delivery system as tobacco is a nicotine delivery system.† He is stating that Coca-Cola is doing the same thing tobacco companies once did, ignore the fact that their product was extremely harmful and they didn’t want the consumers to know because it would lead to a loss in product sales. This article focuses on the negative effects that sugar based beverages have on the body. Bittman states, â€Å"There is virtual consensus that drinking too much soda is bad for you, and it’s not hard to understand the evidence.† In the end Coca-Cola is simply trying to lessen its bad reputation for causing health problems such as diabetes and chubbiness by releasing a video which talks about obesity. Bittman is implicating the irony in Coca-Cola’s video and he simply trying to warm people not to drink soda because it’s not healthy.

Effectiveness Impact of Journal Clubs in Medicine

Effectiveness Impact of Journal Clubs in Medicine Abstract Background: Journal clubs` emerging goals are now considered to be teaching critical appraisal skills and learning how to use evidence based medicine in practice. Although journal clubs are well accredited, designing the right format to keep members stimulated and educated remains a great challenge. Methods: We conducted journal club structure modifications in internal medicine residency program of a university affiliated hospital. Initially group-based sessions identified feasible changes and baseline data concerning residents` knowledge of evidence based medicine (EBM) was collected by a questionnaire. Modifications implemented and a second set of group discussions and data collection took place after 12 months. Results: Total number of 78 residents participated. The most important identified changes were schedule adjustments and setting new goals regarding EBM, medical statistics and critical appraisal teaching. Group discussion showed increased satisfaction and questionnaire assessments showed significant improvement in residents` knowledge of EBM. Conclusions: Redesigning journal clubs with emphasis on regularity and setting new horizons basically improves their effectiveness. Assigning entire sessions to augment participants` skills in new areas of knowledge is a unique way to fit journal clubs as a novel and innovative teaching practice. Practice Points Journal clubs are connecting bridges between knowledge and practice. Journal clubs have gradually evolved to be a teaching tool in modern medicine. Considering growing popularity of evidence based medicine, journal clubs can be a way to introduce this discipline into educational programs. Redesigning old journal club structure is somehow necessary to better keep up with growing knowledge of medicine. Furnishing journal clubs with innovative methods might be a reasonable way of reform. Introduction The earliest reference to the origin of the phrase journal club is in memoirs and letters of Sir James Paget, describing a small room near St. Bartholomews Hospital in London in the period 1835-1854 in which pupils met and read journals (Paget 1901). More than a century has passed since Sir William Osler started the first recorded journal club in North America in 1875 as a way of sharing periodicals he could not afford individually and later established a club at Johns Hopkins University to review the latest medical research (Alguire 1998; Sleeman 1990). Today’s journal clubs have evolved a great deal and are found in nearly every medical school and residency training program in almost all fields of medicine (Valentini Daniels 1997; Sidorov 1995; Green 1999). Traditionally journal clubs are educational meetings in which a group of individuals meet to discuss and critically evaluate the current articles in the scientific literature (Mcleod et al. 2010; SVN Research Committee 2009). The major aim of journal clubs was to keep their attendees up to date with the latest medical literature (Valentini Daniels 1997; Forsen 2003; Goodfellow 2004). Gradually they have become a means for teaching critical appraisal skills, improving biostatistical knowledge, getting familiar with epidemiologic methods and most recently promoting the practice of Evidence Based Medicine (EBM) (Valentini Daniels 1997; SVN Research Committee 2009; Woods Winkel 1982). Critical appraisal skills and basing clinical decisions on the best published evidence available (i.e. EBM) have become an important facet in clinical medicine and are part of core general competencies required by the Accreditation Council for Graduate Medical Education (ACGME) in all residency programs (ACGME 2009; Yew Reid 2008; Carpenter et al. 2010). In the ensuing years, EBM has enjoyed widespread popularity. Today’s journal clubs are effectively assisting practitioners translate knowledge into practice and serve as an excellent bridge between research and clinical work. While journal club has been a mainstay in postgraduate medical education for many years, several authors have pointed out the diversity of its format (Alguire 1998; Sidorov 1995; Ebbert et al. 2001). The desirability of journal clubs in internal medicine has been reinforced by accreditation requirements that mandate residents` participation in journal clubs. Although the goals and purposes of journal clubs are well established, selecting the right format and setting to keep members stimulated and educated remains a great challenge (Kelly Cronin 2010; Hartzell et al. 2009). With the growing appreciation of evidence based medicine (EBM) and its widespread application in clinical decision making, we thought of revising and implementing possible modifications in our journal club structure to improve quality of sessions and weigh their effects on our journal club program. Methods We conducted revision program into our journal club structure involving internal medicine residents attending the internal medicine residency program in a teaching university affiliated hospital. The modification process consisted of several steps. First we conducted group-based discussion sessions with participation of two clinical experts, two research experts, the program manager and chief resident. Group discussion primarily consisted of brain storming, reviewing similar works and their outcomes and sharing experiences. Five such meetings were held with main purpose of gauging current program features and identifying possible essential changes required to improve the program. Findings of these sessions then were shared with residents` delegates, 2 residents from each year, through three separate sessions. Identified feasible modifications were finally determined out of group-based discussions and implemented to make a new journal club structure. The group-based discussion took place for the second time, 12 months after executing alterations. Group participants were the same. This time the group assessed different aspects of changes made including residents` attendance, residents` satisfaction and the content of new sessions. Furthermore we measured the residents` existing knowledge of EBM by a self-reported questionnaire, designed and internally validated by the discussion group. The questionnaire consisted of three questions to assess three fields: residents` knowledge of statistical significance, their acquaintance with evidence rating and their familiarity with study design. Possible answers were as â€Å"No familiarity†, â€Å"Fair familiarity†, â€Å"Good familiarity† and â€Å"Excellent familiarity†. In order to facilitate further comparison, the first two answers were classified as cluster 1 (limited knowledge) and the two remaining answers as cluster 2 (acceptable knowledge); therefore making comparison between two clusters. Each resident was given the questionnaire before applying changes and again 12 months after running the new program. Residents` responses were also discussed in the second set of group discussion. The results were collected anonymously and data was then imported to Excel software (2010, Microsoft) for examination. We specified the distribution of answers in each cluster before and after modifications and calculated the absolute difference between them using descriptive statistics. Results Seventy-eight internal medicine residents (43 Female, 35 Male) were included into the survey. An almost even participation was observed among residents from all years of internal medicine training. Results of this study can be divided into two phases; before applying changes and after implementing modifications. Phase I Founded on the primary group-based discussions, the acknowledged key points for developing our new journal club structure encompassed program and schedule modification, adding motives, defining new goals, content revision and implementing feedback mechanisms from which, content revision was considered the most critical one. The main aspects of modifications made are explained in details. Our new schedule was designed as weekly sessions on Thursdays (the day before weekend in our country). We planned the sessions to be held from 7 to 8 in the morning (Breakfast time) and on the day with minimal educational and clinical workload to assure maximal attendance. To ensure the regularity and predictability of our program, we already scheduled the sessions for the next entire year. Holidays, exam days and residents` rotations were carefully noticed in planning the journal club calendar and the presenter for each session was specified at the beginning of the educational year. Furthermore we changed the place to a bigger room with better facilities. Also we decided to provide a mini breakfast meal during all sessions as a potential incentive that can increase participants` interest. Defining new objectives was also emphasized by group members. Therefore, we set our new goals not only to keep updated with medical literature and review the current literature, but also to introduce medical statistics to residents, encourage arguments and develop critical appraisal skills and understanding EBM. We changed the composition of our journal club participants to include relevant attending physicians, medical statisticians and experts in EBM and critical thinking as well as internal medicine residents from all levels. In order to achieve the broad goal spectrum, our reformed program consisted of two different types of sessions. Three sessions of each month were dedicated to presenting review articles and discussion about the main topic (analogous with former program). The last week of the month was devoted to evidence based journal clubs in which an original article was presented to the audience and 2 to 3 relevant articles or guidelines were also considered. The main focus of these sessions was to discuss the methodology and to point out statistical points through which critical appraisal skills were practiced and evaluation of the quality and validity of the results taught. Both types of sessions were moderated by an attending physician with experience in medical research and education background. Review article journal clubs were presented by a second year internal medicine resident employing slideshows; hence each resident was provided the opportunity to benefit from this chance at least twice a year. Evidence based journal clubs were presented by senior residents familiar with medical research and statistics and with acceptable teaching skills. These sessions were supervised by a team (at least 2 persons) of expert physicians in EBM and critical thinking skill. A support committee consisting of two senior internal medicine residents, journal club moderator and an EBM expert was formed for evaluating and choosing articles for presentation. The responsible resident had to provide up to 5 papers to the committee, who would then return one or two of them for presentation. The major selection criteria were relevancy and novelty of the topic and being in accordance with the interests of the participants. The other thing considered especially for articles to be presented in EBM sessions was being somehow controversial regarding the methodology or conclusion. At the end of each session a brief explanation was provided including critical points and a conclusion. For EBM sessions the strength and limitations of the article were also emphasized, inspiring the participants to involve in this process valuable in didactic endeavors. The conclusion of each session was then uploaded in the departmental forum of residents and interns for more discussion. Sometimes, a practical question was also provided in order to ascertain that residents have got the point correctly. Phase II Second phase results are described after 12 months of running the new program. Group-based discussion findings for new schedule clearly showed increased attendance and residents were more satisfied with the fixed and pre-defined sessions. Nonetheless we noticed that providing food was not of residents` concerns. Definition of new objectives for journal club sessions persuaded residents to participate more. Experts in the group-based discussions were also satisfied with the new content of sessions and monthly devoting an entire session to EBM and teaching statistical points and critical thinking. Regarding questionnaire assessment, final results showed that in the field of â€Å"evidence rating knowledge†, the number of residents in cluster 1 reduced from 51 to 17 and accordingly the number of residents in cluster 2 increased from 27 to 61 (43.6% absolute change regarding the total number of participants; P Similarly, before-after comparison for the field of â€Å"statistical significance acquaintance† revealed the absolute change to be 23.1%; i.e. the residents` acquaintance with concept of statistical significance was noticeably augmented, changing from limited knowledge to acceptable knowledge, in 18 residents (P Discussion Our conventional journal club structure first started in internal medicine department of Shariati hospital, Tehran University of Medical Sciences in year 2007. Since then it was running in a small room and on a weekly basis with focus on review article presentation only. Participants were mainly residents, internal medicine interns and medical students and presenters of sessions were selected from first year residents. There are considerable studies describing journal clubs conducted in different settings and for different health providers; yet there appear to be no ‘Gold Standard’ approach for conducting a journal club or assessing its effectiveness. It is therefore an ongoing challenge in designing effective journal club format that assists the participants to translate journal club activities into evidence based practice (Deenadayalan et al. 2008). As residency programs deal with work hour restrictions and implement competency educations (Hatala et al. 2006; Goroll et al. 2004), they need to undergo intense reassessment and possible remodeling to determine if they are meeting their goals. Our questionnaire survey showed that our reformed program made significant change in residents` knowledge and the number of residents significantly shifted from low knowledge to acceptable knowledge. We postulated that holding journal clubs on a regular basis is necessary to achieve continuous educational progress and gradually obtain the desired improvement in residents` competency which is in accordance to most previous studies (Deenadayalan et al. 2008 ). Regularity of sessions basically show the importance of this type of learning, as a new method of education is being introduced to the learners (residents). On the other hand, disorderliness might suggest that the program is not so useful and coordinators are not sure of its value, which in turn will dissuade participants from joining and following the schedule. Pre-defining the whole schedule would be a great way in achieving this goal. Although fixed schedule might seems impractical for many institutes but authors assumed that accurately considering some fine points such as work hour’s prerequisites before scheduling the program may be helpful. In addition, this would assist participants to adjust their time and for presenter to know their schedule and being prepared for that. Regarding best frequency, according to most of studies reporting this, it seems that monthly period is endorsed (Letterie Morgenstern 2000; Burstein et al. 1996). Our reformed structure had a weekly basis, though our new EBM sessions were held monthly, not to shrink residents` enthusiasm for participating in these educational gatherings. Some studies have shown that timing of journal clubs might be of importance considering attendance, especially when they were coincided with meal times (Bazarian et al. 1999; Langkamp et al. 1992). While they advised provision of food as a way to increase attendance, our group-based discussions and residents feedbacks did not show such relation. This might be due to . Authors believed that forward movement without adding new goals and/or lacking enough motivation would not be successful in improving participants` competency. Increasing knowledge of medical statistics and understanding EBM were the primary new objectives of our program which is demonstrated to be well achieved regarding our survey. Participants of journal clubs must be in accordance to the aims and contents of the program. Similar to Hartzell (2009), authors think that inviting attending physicians and involving senior residents may contribute to fulfillment of journal club objectives. This composition would facilitate the arguments and give space for better discussion and reaching a practical point. Assigning an entire separate session to introduction of this new area would also be of great benefit, since innovative thinking and learning new skills necessitates more time. New educational goals for residency programs now include conduction of problem oriented sessions, evidence based journal clubs and also experiencing critical appraisal. Considering that almost all of medical education programs have introduced journal clubs as a routine in their curricula, we thought of it as a useful tool to familiarize our residents with better interpreting medical literature, critical thinking and evidence based medicine. This approach has been supported by previous researches (Hatala et al. 2006; Ghali et al. 2000). Although this survey showed promising results and improvement in residents` knowledge and participation, our results are far from perfect. Yet we must increase our efforts to recognize subtle obstacles and further improve effectiveness of journal club. Conclusion In conclusion, journal clubs are of great value in today`s medical education addressing both clinical practice and evidence based learning improvement. Yet there is no gold standard to achieve the best result with this regard. We have enjoyed revolutionizing our traditional structure of journal clubs and furnishing it with novel objectives and construction and noticed significant improvement in attendance and competency of our internal medicine residents. Declaration of interest The authors report no declarations of interest.

Salmon Farming Essay -- essays research papers

Salmon Farming If you recently ordered salmon off the menu of your favorite restaurant, or purchased it from your local grocery store, chances are it was farmed. According to â€Å"Salmon of the Americas, an organization of salmon-producing companies in Canada, Chile and the United States, 70 percent of the salmon produced in British Columbia and Washington comes from salmon farms. If it weren’t for these farms, we would not have the luxury and abundance of this delicious and healthy food available to us year round. Salmon farming represents one very important way to feed the world and people want to eat more salmon and seafood- more than can be caught. Salmon farming began over 30 years ago and has become a huge industry. Experts say it’s the fastest growing segment of agriculture. Salmon farming plays an important role in the economies of many areas as well. Jobs and other economic benefits contribute to the value of salmon as much its role in good nutrition. Salmon is an oily fish rich in omega-3 fatty acids, a substance that almost certainly helps protect against heart disease and may also reduce the risk of cancer and Alzheimer's. There is one species of Atlantic salmon and five species of Pacific. Atlantic salmon account for almost 95 percent of the farmed salmon produced, and most of them are farm-raised on the pacific coast. Pacific species account for all of the wild salmon caught in the Americas and some of them are also farm-raised. No wild Atlantic salmon are fished commercially in North America, as they are an endangered species. Atlantic salmon have become the species of choice to raise on farms because they are more adaptable to the farming techniques and make better use of feed so they produce more salmon with less feed. Not everybody agrees however, that farmed salmon raised in net pens are healthy for the environment or for you to eat. Over the years, there have been numerous stories in the media that have pointed out the negatives of farm raised salmon. These arguments have ranged from wastes from salmon farms, the spreading of disease from farmed to wild fish, the negative impacts of farm raised fish escapes and interacting with native fish, and recently, the effects of farmed salmon consumption on human health. The latest issue that the media got there hands on and consequently got the public concerned, was a report that polychlorinated... ...sk for cancer. There is no need to be alarmed with high levels of contaminants when it comes to consuming any kind of salmon. What we do need to be alarmed about is the media reporting and their level of contaminants! Ronad A. Hites, Jeffery A. Foran, David O. Carpenter, M. Coreen Hamilton, Barbara A. Knuth, Steven J. Schwager (2004) study: Global assessment of organic contaminants in farmed salmon, Science 303:226-229. Centers for Disease Control and Prevention, National Center for Environmental Health Health Studies Branch Kevin Amos, National Aquatic Animal Health Coordinator, NOAA Fisheries Salmon of the Americas SOTA is an organization of salmon-producing companies in Canada, Chile and the United States whose mission is to improve health, awareness and dining enjoyment of consumers in North America by providing timely, complete, accurate and insightful information about salmon on behalf of the member companies. Ashley Dean, Shwartz,.Mark 2003. Salmon farms pose significant threat to salmon fisheries in the Pacific Northwest, researchers find. Stanford University American Journal of Clinical Nutrition, April 2002, 76:608-613. Pediatric Research, 1998, 44(2):201-209. Salmon Farming Essay -- essays research papers Salmon Farming If you recently ordered salmon off the menu of your favorite restaurant, or purchased it from your local grocery store, chances are it was farmed. According to â€Å"Salmon of the Americas, an organization of salmon-producing companies in Canada, Chile and the United States, 70 percent of the salmon produced in British Columbia and Washington comes from salmon farms. If it weren’t for these farms, we would not have the luxury and abundance of this delicious and healthy food available to us year round. Salmon farming represents one very important way to feed the world and people want to eat more salmon and seafood- more than can be caught. Salmon farming began over 30 years ago and has become a huge industry. Experts say it’s the fastest growing segment of agriculture. Salmon farming plays an important role in the economies of many areas as well. Jobs and other economic benefits contribute to the value of salmon as much its role in good nutrition. Salmon is an oily fish rich in omega-3 fatty acids, a substance that almost certainly helps protect against heart disease and may also reduce the risk of cancer and Alzheimer's. There is one species of Atlantic salmon and five species of Pacific. Atlantic salmon account for almost 95 percent of the farmed salmon produced, and most of them are farm-raised on the pacific coast. Pacific species account for all of the wild salmon caught in the Americas and some of them are also farm-raised. No wild Atlantic salmon are fished commercially in North America, as they are an endangered species. Atlantic salmon have become the species of choice to raise on farms because they are more adaptable to the farming techniques and make better use of feed so they produce more salmon with less feed. Not everybody agrees however, that farmed salmon raised in net pens are healthy for the environment or for you to eat. Over the years, there have been numerous stories in the media that have pointed out the negatives of farm raised salmon. These arguments have ranged from wastes from salmon farms, the spreading of disease from farmed to wild fish, the negative impacts of farm raised fish escapes and interacting with native fish, and recently, the effects of farmed salmon consumption on human health. The latest issue that the media got there hands on and consequently got the public concerned, was a report that polychlorinated... ...sk for cancer. There is no need to be alarmed with high levels of contaminants when it comes to consuming any kind of salmon. What we do need to be alarmed about is the media reporting and their level of contaminants! Ronad A. Hites, Jeffery A. Foran, David O. Carpenter, M. Coreen Hamilton, Barbara A. Knuth, Steven J. Schwager (2004) study: Global assessment of organic contaminants in farmed salmon, Science 303:226-229. Centers for Disease Control and Prevention, National Center for Environmental Health Health Studies Branch Kevin Amos, National Aquatic Animal Health Coordinator, NOAA Fisheries Salmon of the Americas SOTA is an organization of salmon-producing companies in Canada, Chile and the United States whose mission is to improve health, awareness and dining enjoyment of consumers in North America by providing timely, complete, accurate and insightful information about salmon on behalf of the member companies. Ashley Dean, Shwartz,.Mark 2003. Salmon farms pose significant threat to salmon fisheries in the Pacific Northwest, researchers find. Stanford University American Journal of Clinical Nutrition, April 2002, 76:608-613. Pediatric Research, 1998, 44(2):201-209.

John Keats :: essays research papers

John Keats was one of the greatest poets of the Romantic Era. He wrote poetry of great sensual beauty and had a unique passion for details. In his lifetime he was not recognized with the senior poets. He didn’t receive the respect he deserved. He didn’t fit into the respected group because of his age, nor in the younger group because he was neither a lord nor in the upper class. He was in the middle class and at that time people were treated differently because of their social status. John Keats was born in London on October 31, 1795. He was educated at Clarke’s School in Enfield. He enjoyed a liberal education that mainly reflected on his poetry. His father died when he was eight and his mother died when he was fourteen. After his mother died, his maternal grandmother granted two London merchants, John Rowland Sandell and Richard Abbey, guardianship. Abbey played a major roll in the development of Keats, as Sandell only played a minor one. These circumstances drew him extremely close to his two brothers, George and Tom, and his sister Fanny. When he 15, Abbey removed him from the Clarke School, as he became an apothecary-surgeon’s apprentice. Then in 1815, he became a student at Guy’s Hospital. He registered for a six- month course to become a licensed surgeon. Soon after he decided he was going to be a doctor he realized his true passion was in poetry. So he decided he would try to excel in poetry also. His poetry that he wrote six years before his death was not very good. As his life progressed his poetry became more mature and amazing. He looked up to Shakespeare and Milton. He studied a lot of there poetry and imitated these two writers. His work resembled Shakespeare. Soon after medical school, he returned to London and met Leigh Hunt. They began to write the Examiner, which was love poetry. In his lifetime he published three books of verse: Poems (1817), Endymion (1818), Lamia Isabella and other poems including two famous poems “Odes'; and “Hyperion.';   Ã‚  Ã‚  Ã‚  Ã‚  Hunt then introduced him to a circle of literary men, including Percy Bysshe Shelley and William Wordsworth. These men influenced him to create his first volume of verses, called Poems by John Keats. Shelly persisted that he needed to develop a stronger body of work before publishing.

Analysis Of Project Management And Professional Development Education Essay

I draft here myself analysis study that describes my strengths and failings with groundss from what I have experienced in the yesteryear. Researching me reveals what went incorrect and what I have done to do things better. I realized that practising this sort of analysis on regular footing will ensue in uninterrupted ego development.My strengths:In conformity to Belbin ‘s scheme I recognized myself as a complete closer. I used to work as a interior decorator for three different concerns based in Singapore. My duties were geting the information from clients and happen the ways to implement them in their sites. I finish all my assignments exactly as required by the clients. I ‘ve received grasps from my clients for my clean work though it took excess clip. After six months of work experience I got promoted as a squad leader where I got an chance to pull off and take a squad. During this term of office I performed good with my colleagues and I identified and explored the leading accomplishments within me. I am a really good coordinator and many workers in other squad have shown involvement to fall in my squad. I achieved my scheme by forming and organizing the squad and administering the assigned undertaking every bit so that the squad members do non acquire stressed nor experience biased. After two old ages of work experience I moved to a new concern and posted as a Mechanical Engineer. There I ought to keep records ( difficult transcript and softcopy ) on my each and every determination and action and its consequences. The files are indispensable to be good organized in an appropriate mode. I can quickly follow any information from the files I am keeping while my colleagues even fighting to happen the vicinity of their files. From that I learned I have ability to maintain my information in a proper mode. I ever look for chances and when I see things which I do non cognize I make an attempt to larn them by making research on them. I learned new package Languages and tools by myself transporting research online. I have produced and lunched a website utilizing Flash, HTML, PHP which is perfectly irrelevant to my surveies and profession. I have achieved this accomplishment because of my ego assurance and self motive.My failing:I am cocksure on my decisive nature. Most of the times, I do non listen to others thoughts. I take all the needed determinations on my ain. In the past few of my higher-ups annoyed me by rejecting my thoughts. From that clip I developed the attitude to over support my determinations. Many times my thoughts were non good even though I ne'er gave up. My biggest failing is I do non show my endowments and accomplishments to others. For case, I worked in a machine fabrication concern as a trainee. There I learned everything really rapidly and aggressively. And I worked really barely by utilizing the accomplishments I have learned from my preparation period than other co-workers. Even though, I ne'er received any benefits from the direction. So I decided to travel out of the concern. When I was at that place to vacate my occupation the direction asked for the ground of my surrender. Therefore I told them I do non have any assessment for my public presentation and direction explained that it was my failing, as I did non market my accomplishments and difficult work to them. I am non so good in be aftering and clip direction. I do non be after for unanticipated and when it strikes I find myself behind agenda. While managing a undertaking in a Singapore civil building, I made hapless agendas which turned me in to the failure. The people who tendered the undertaking have fined our company for the delayed work. So my foreman was defeated and he gave a memo which made me to recognize the important of clip direction. I do non digest unfavorable judgment. When I was working in India as a interior decorator for a transnational company I was given in-charge of a undertaking. I was provided with 3 more people. I tried actuating the squad and had brainstorming Sessionss. My co-workers passed negative remarks on my attack and since I could n't digest it I had statements and I left the company.Opportunities to Increase Skills:Reading the Belbin ‘s scheme and Johari window I started discoursing with my friends about the things I am believing in my caput so it helps me to believe more loosely than earlier. While I worked in different companies my higher-ups suggested me to show my endowments. I thought if I express my endowments others might believe that I am a ego overstating individual. But now, I relished the necessity of showing our endowments with everyone by the aid of Johari Window. Though I had things done perfect was abashing to be late. I wanted to better, but I was n't cognizant of the right process to bring forth a twenty-four hours, hebdomad, month, and longtime agendas until I heard through the talks on clip direction. During my older yearss when I worked as mentioned in my failing I do non like remarks against my plants. After analyzing the Belbin and SWOT analyses I realised the great thaumaturgy of gaining unfavorable judgments as feedbacks which will assist us in different ways. As ken Blanchard says, the breakfast of an winner is feedback. So Feedback is indispensable for the ground that we need to cognize if we are bettering or non. Feedback gives extra thoughts to our programs. The group activities in the seminar helped a batch to better the communicating accomplishments. And when I am making each assignment in every faculty the accomplishment of seeking information, reading and note devising accomplishments, and composing accomplishment, are acquiring stronger.Wayss to Better My strength:The ways to be a complete closer, therefore I learned in my talks and harmonizing to Dianna ( 2008, pp.17-35 ) , interrupt your long clip ends in to screen clip ends. It will non look so hard to cover with in expectancy. Further to, when we complete one end before traveling to the following, we will hold a sense of satisfaction and accomplishment. This will assist us to travel towards following measure in a motor mode. Always choose the interesting and effortless piece of the undertaking and get down from at that place. It will give us increase in self confident when stoping up each piece of work. To go on to be a best leader as toilet ( 1998 ) describes, we should recognize our ain demands and features every bit good as each individual take parting in the group. It helps to cover with every individual as an person, to handle that person with esteem, and to assist the individual rise. As a leader demand to better a figure of single accomplishments like Communicate professionally to hold a right relationship, Plan absolutely to happen the way of end, Teach efficaciously to better accomplishments of the group members, puting up the illustration, commanding group public presentation, keeping records, measuring and reding, to execute more resourcefully. Two most of import accomplishments that we must hold to better all other accomplishments are self assurance and self motive. So we should give more of import to these accomplishments than all other. Self assurance and ego motive are really closely connected. If we non hold in assurance our ego, we can sure that we have jobs in the motive as good and vice-versa. The easiest manner to actuate us is to reiterate the things every twenty-four hours at a certain clip. The scientific discipline says â€Å" it will take 21 to 30 rhythms to put in new wonts within us † . It means we are motivated us towards a new wont twenty-four hours by twenty-four hours. Second manner to actuate us confidently is woolgathering. â€Å" You have to woolgather before your dreams can come true. † Abdul Kalam quotes ( X President of India, b.1931 ) . So when we dreams ( about ends ) strongly so our head will get down believing about it more loosely and congregate burden of information. John, Louis, and tassinary ( 2000 p.572 ) proved â€Å" encephalon reacts to input † . When holding tonss of information and cognition about something will bring forth assurance towards it. Thus the assurance automatically increases our motive.Wayss to suppress my failing:Teamwork knows as co-operative effort by a group of people to achieve a cosmopolitan mark. We have to larn how to manage struggle state of affairss is the trough issue that we will be confronting in teamwork. It can be accrue in figure of different fortunes like, grudge against our public presentation, disapproval of our activities or attack and confronting consecutive resistance to our deman d. However we holding a immense scope of endowments without showing, peers to salvaging the money without even eating. So we have to happen the ways to show and acquire the feedback from that to better our endowments even more. The manner to alter our attitude to back up showing accomplishments are good pass oning, ready to take hazard to face mistakes, and better creativeness to confront the inquiries against your look. And besides need to better ego motive to confront jobs towards showing. This look ever returns a feedback so it will assist us to pattern to happen the ways to acquire feedback for our plants. I recognized how to use our clip in an effectual mode by talks ( Time Management ) ; we should happen the end and track the right way to make our end. As mentioned earlier we can implement the cognition which we learned from talks. At first we need to happen how much clip we have towards our end. Second fix a clip tabular array by dividing our ends in to several kind clip ends and apportion them into the clip and come up with a agenda. And we should maintain records of our times which we are passing out of this program and necessitate to happen possibilities to convey those times in to our end.Events or Persons Slow Down my Growth:The unfavorable judgment is one of the utmost dislikeable things which largely make me annoyed and dissatisfactory towards my development. I like feedback from other but non my work to be criticized by other fellow people. Following to this the following most unacceptable thing is direction biased. This will de-motivate my involvement in my activities. Fina lly the most things I can non accept are changeless supervising which produces me a high emphasis and makes loss in concentration.Future Career Aspirations:I am certain that the analyses and schemes what I have learned will assist me batch in my hereafter. I have learnt how to do my ends and besides how to do it successful. I will utilize the accomplishments like clip direction, teamwork and puting a end in my future calling to do my work really good.now I am really clear that others feedback are really of import which will do me develop a batch in my calling. It is really deserving full to implement clip direction accomplishments, squad direction accomplishments, and puting up ends and its program in my feature disposal bearer. The squad work accomplishments which I have developed while in seminars and talks.DecisionNow I know my strengths and failings. Input signal from each gives me clear ways to get the better of failings and better my failings in assorted state of affairss. I r eally good realised now that â€Å" Fail to Plan is Plan to Fail † .

Acct 505 Mid Term

1. | Question 😠 (TCO F) Assume there is no beginning work in process inventory and the ending work in process inventory is 100% complete with respect to materials costs. The number of equivalent units with respect to materials costs under the weighted-average method is: | Student Answer: The same as the number of units put into production. | 2. | Question 😠 (TCO F) Process costing would be appropriate for each of the following except:| Student Answer: custom furniture manufacturing. | 3. | Question 😠 (TCO F) Which of the following accounts is debited when direct labor is recorded?Student Answer: Work in process | | 4. | Question 😠 (TCO F) During December at Ingrim Corporation, $74,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $6,000. The journal entry to record the requisition from the storeroom would include a:| Answer: | deb it to Work in Process of $68,000. | 5. | Question 😠 (TCO F) Valles Corporation had $22,000 of raw materials on hand on February 1. During the month, the company purchased an additional $75,000 of raw materials.The journal entry to record the purchase of raw materials would include a:| | | Answer: debit to Raw Materials of $75,000. | | 6. | Question 😠 Emeril’s Utensils has collected the following production data for the past four months: Units produced Total cost7,000 $16,50010,000 22,5008,500 17,7509,000 21,000If the high-low method is used, what is the monthly total cost equation? | | | Student Answer:| | Total cost = $2,500 + ($2. 00 * units produced | || | 1. | Question 😠 (TCO F) Whether a company uses process costing or job-order costing depends on its industry.A number of companies in different industries are listed below: i. Brick manufacturer ii. Contract printer that produces posters, books, and pamphlets to order iii. Natural gas production compa ny iv. Dairy farm v. Coal mining company vi. Specialty coffee roaster (roasts small batches of specialty coffee beans) For each company, indicate whether the company is most likely to use job-order costing or process costing. | | | Student Answer:| | 1. Process Costing 2. Job-order costing 3. Process costing 4. job-order costing 5. process costing 6. job order costing | | Instructor Explanation:| i.Brick manufacturer | Process Costing| ii. Contract printer that produces posters, books, and pamphlets to order | Job Order Costing| iii. Natural gas production company | Process Costing| iv. Dairy farm | Process Costing| v. Coal mining company| Process Costing| vi. Specialty coffee roaster (roasts small batches of specialty coffee beans)| Job Order Costing| | | | | Points Received:| 13 of 15 | | Comments:| | | | 2. | Question 😠 (TCO F) Job 827 was recently completed. The following data have been recorded on its job cost sheet: Direct materials| $61,050| Direct labor hours| 1,332 l abor hours|Direct labor wage rate| $14 per labor-hour| Machine Hours| 1,480 machine hours| Number of units completed| 3,700 units| The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13 per machine-hour. Compute the unit product cost that would appear on the job cost sheet for this job. | | | Student Answer:| | Direct material $61,050. 00 Direct labor cost $18,648 ($14 x 1332 hours) Manufacturing overhead $19240 (predetermined over head rate $13x 1480) Total = $98,938/3700 units = $26. 4 unit product cost | | Instructor Explanation:| Direct materials| $61,050| Direct labor ($14 per DLH, 1,332 DLHs) | 18,648| Manufacturing Overhead ($13 per MH, 1,480 MHs)| 19,240| Total Cost| $98,938| Unit Product Cost| $26. 74| | | | | Points Received:| 15 of 15 | | Comments:| | | | 3. | Question 😠 (TCO F) Miller Company manufactures a product for which materials are added at the beginning of the manufacturing process. A review of the company's inventory and cost records for the most recently completed year revealed the following information: | Units | Materials |Conversion| Work in process. Jan. 1 (80% complete with respect to conversion costs)| 100,000| $100,000 | $157,500 | Units started into production| 500,000| | | Costs added during the year:| | | | Materials | | $650,000 | | Conversion | | | $997,500 | Units completed during the year | 450,000| | | The company uses the weighted-average cost method in its process costing system. The ending inventory is 50% complete with respect to conversion costs. Required: i. Compute the equivalent units of production and the cost per equivalent units for materials and for conversion costs. i. Determine the cost transferred to finished goods. iii. Determine the amount of cost that should be assigned to the ending work in process inventory. | | | Student Answer:| | 1. 100,000 + 500,000 = 600,000 x 80% = 480,000 equivalent units of production. 1b: Cost per equivalent units Materials = $1. 56 1c: conversion cost= $2. 41 2. Cost of transfered goods: $748,800 + $1156800. 00 = $1,905,600. 00 3. 100,000 x 80% = 80,000 units @ $1. 56; 40,000 units @ $2. 41 =96,400 =$221,200 | | Instructor Explanation:| | | | | Points Received:| 10 of 15 | | Comments:| | | | 4. Question 😠 (TCO F) Hunsicker Corporation has provided the following data for the month of January: Inventories| | Beginning| Ending| | Raw materials| $30,000 | $33,000 | | Work In process| $20,000 | $18,000 | | Finished goods| $52,000 | $60,000 | Additional Information| | | Raw material purchases| $63,000 | | Direct labor costs| $92,000 | | Manufacturing overhead cost incurred| $75,000 | | Indirect materials included in manufacturing overhead costs incurred| $6,000 | | Manufacturing overhead cost applied to work in process| $69,000 | Prepare a Schedule of Cost of Goods Manufactured and a Schedule of Cost of Goods Sold in good form. | | Student Answer:| | Direct Material Raw Material Inventory, beginning $30,000 add: Purchases of raw materials $63,000 Total Raw Material available $83,000 Deduct: Raw Material inventory end $33,000 Raw Material used in production $50,000 Deduct:indirect Material included in Manufacturing overhead $6,000 $44,000 Direct Labor $92,000 Manufacturing overhead cost applied to work in process $69,000 Total Manufacturing cost $205,000 Add; Beginning work in process $20,000 $225,000 Deduct: Ending work in process $18,000 Cost of goods manufactured $207,000 Cost of Goods Sold Finished goods Inventory, Beginning $52,000 Add: Cost of goods manufactured $207,000 Cost of goods avaiable for sale $259,000 Deduct: Finished goods inventory, ending $60,000 unadjusted cost of goods sold $199,000 | | Instructor Explanation:| | Hunsicker Corporation| | | | Schedule of Cost of Goods Manufactured| | | January XXX| | | | | | | | | | Direct materials:| | | | | | Raw materials inventory, beginning| | | | $30,000 | | Raw material purchases| | | | 63,000| | Total raw ma terials available| | | | $93,000 | | Raw materials inventory, ending| | | | 33,000| | Raw materials used in production| | | | $60,000 | | Indirect materials included in manufacturing overhead costs incurred| | | | 6,000| $54,000 | Direct labor| | | | | 92,000|Manufacturing overhead applied to work in process| | | | | 69,000| Total manufacturing costs| | | | | $215,000 | Beginning work in process inventory| | | | | 20,000| | | | | | $235,000 | Ending work in process inventory| | | | | 18,000| Cost of goods manufactured| | | | | $217,000 | | | | | | | | Hunsicker Corporation| | | | Cost of Goods Sold| | | | | January XXX| | | | Finished goods inventory, beginning| | | | $52,000 | | Add cost of goods manufactured| | | | $217,000 | | Cost of goods available for sale| | | | $269,000 | | Deduct: finished goods inventory, ending| | | | 60,000| | Unadjusted cost of goods sold| | | | 209,000| | Add Underapplied overhead| | | | 6,000| | Adjusted cost of goods sold| | | | 215,000| | | | | | | | | |

Reflection Paper Accounting Essay

Accounting to me is challenge as a whole; it is a good subject to learn because accounting knowledge is always in demand. So far, I am on a good path learning the basics of accounting. I’ve learned how accounting affects business and how it allows organizations to identify cash inflows and outflows. This accounting course provided me a great opportunity to understand the various important aspects of accounting that I believe will be helpful in my future practical life. I need to begin my own particular business in future for that it’s important to have great knowledge of Financial and Managerial Accounting. This course has helped me to comprehend numerous essential ideas of accounting. This knowledge is going to help me to comprehend and investigate financial statements and will empower me to take great business choices in view of accounting data. The following is the rundown of what I have realized and can detract from this course. Chapter 01 After reading the first chapter, I learned that who are the stakeholders or users of the accounting information. I get found out about different organizations like AICPA, FASB and so on impacting the foundation of generally accepted accounting principles (GAAP) for businesses or governmental organizations. I comprehend the significance of morals and accounting gauges like IFRS. While learning different sort of business I become more acquainted with vital idea of accounting i.e. the business entity idea. Most critical thing I adapted in this chapter is accounting ideas and principles. I get to Introduced to assets, liabilities, stock holders equity and imperative financial statements. Chapter 02 Chapter 02 gave insights about strides in recording posting the effects of the business transactions. They are different assets and liabilities records utilized for recoding the exchange as a part of journal, t-records and ledger. Here I learned different strides of accounting cycle beginning from breaking down the transactions by looking at source documents. I found out about get ready trial balance from ledger and amending trial balance errors. Double-entry procedure is utilized which oblige that every exchange be recorded by an entry that has equivalent debits and credits. Resource  records will regularly have charge balances and obligation records will typically have credit balances. I comprehend that records are of two sorts genuine (Balance Sheet accounts) & ostensible (income statement accounts). Chapter 03 After completing the Chapter 03, I am able to understand the adjusting processes of the financial statements for given period in light of trial balance or ledger entries. Here I adapted imperative idea of accrual basis of accounting. In accrual basis of accounting revenues are perceived when they are earned and expenses are perceived when they are really caused to deliver income. Where as in cash basis of revenues and expenses are perceived when cash is gotten and paid separately. Records are balanced so that income statement reports fitting income or cost and to make the balance sheet report the best possible resource or risk. Matching rule obliges that matching of expenses and revenues to introduce a precise photo of the profitability of a business. Adjusting entries are of two sorts deferred and gathered things. In the wake of passing adjusting entries balanced trial balance is readied. Chapter 4 Chapter 04 explained about use of work sheet facilitate the completion of the accounting cycle. The work sheet is a columnar sheet of paper or a computer spreadsheet on which accountants summarize information needed to make the adjusting and closing entries and to prepare the financial statements. Important Steps in competing accounting cycles are preparing adjusted trial balance after posting adjustment entries, Extend adjusted balances of from the Adjusted Trial Balance columns to the Income statement, Statement of retained earnings and Balance sheet. Here I learn important ratios i.e. current ratio and debt ratio. Current ratio specifies company’s ability to pay its short-term obligations. Chapter 05 In chapter 05, I learned different imperative parts of merchandise transactions and there recording. I found out about contra accounts Sales Returns and Allowances account, Sales Discounts account, purchase returns and Allowances account and Purchase Discounts account. Two sorts of  inventory processed took after i.e. perpetual inventory system and periodic inventory technique both having their own particular benefits and negative marks and ought to be utilized according to the need of specific business. Presently computerization as encouraged numerous firms to utilize perpetual inventory method for instance it has get to be economical for some retail locations to utilize perpetual inventory methodology notwithstanding for products of low unit value, for example, goods. Chapter 06 Chapter 06 discusses the diverse methods of inventory accounting i.e. FIFO method, LIFO method and Average cost method. All have diverse merits and negative marks under distinctive situations. For e.g. the merits of FIFO methods are-(1) Easy application, (2) the expected flow of costs relates with the ordinary physical flow of goods and (3) the balance sheet sum for inventory is liable to surmise the current market and so on. Burdens of FIFO can be – amid continually rising prices FIFO can offer ascent to paper profits. Amid times of rising prices, FIFO makes higher net income since the costs charged to cost of goods sold are lower. However LIFO expect that the costs of the latest purchases are the first costs charged to cost of goods sold. Net income is generally lower under LIFO since the costs charged to cost of goods sold are higher because of inflation. Chapter 07 Chapter 07 underlines the significance of having effective internal controls in every business. Inability to implement adequate internal controls can bring about frauds or robberies. Organizations ensure their benefits by different internal control procedures like – segregating employee duties, assigning specific duties to each employee, rotating employee job assignments, and using mechanical devices etc. Five components of internal control are Control environment, Risk assessment, Control activities, Information and communication and Monitoring. Sarbanes-Oxley Act was passed. The Act was passed as one aftereffect of the huge misfortunes to the employees and investors from accounting fraud circumstances including organizations, for example, Enron and WorldCom. I figure out how to build up internal control through control of cash receipts and cash distributions, fitting utilization of the bank checking account, readiness of the bank reconciliation, and protection of petty cash funds. Conclusion Accounting is an important factor in any business; large or small. If you don’t know your numbers, you don’t know the financial health of your business. In later chapters I found out about different sort fixed assets like Property, Plant & equipment and depreciation methods like Straight-line method, units-of-production method and double-Accelerated declining-balance (DDB) method and so forth. Depreciation is the measure of plant resource cost distributed to every accounting period profiting from the plant resource’s utilization. Depreciation is a procedure of portion, not valuation. Land is considered to have an unlimited life and is in this way not depreciable. On the other hand, land improvements brief landscaping, parking lots and so on are connections to the land they have limited lives and thusly are depreciable. For Natural resources rather than depreciation we utilize consumption. Consumption is the fatigue that outcomes from the physical evacuation of a piece of a natural asset. While for intangible assets Amortization is utilized. Amortization is the systematic write-off of the cost of an intangible resource for cost. Goodwill is an intangible value connected to a business, confirm by the capacity to gain preferable return on investment over that earned by competitors in the same industry. I struggle with the accrual accounting only because I have never used this method on either a personal or business related level. In fact, this accounting course made me capable of establishing my own business.