Reading Summary Article Example | Topics and Well Written Essays - 250 words - 3

Understanding Summary - Article Example All the more likewise, it additionally solidifies changes to how the United States economy is estimated along with extra source information. The GDP and the national records assessments center around financial statistics data from a general perspective and whatever other information that is open only once in at regular intervals. Besides, the trouble lies in making a framework and systems that utilize these money related evaluation information. Also, it solidifies them utilizing a mosaic of month to month, quarterly, and yearly fiscal markers to make quarterly and yearly GDP gauges. Evaluations of GDP start with a total amendment appraisal, otherwise called a best-level check, which is delivered once in like clockwork with the reference year ordinarily a couple of years back. If the real yield outperforms its expected level, at that point requests on limit begin to tie, restricting further turn of events and prompting inflationary weight. For the situation that yield falls underneath potential, at that point resources are lying torpid, and swelling may fall. Releasing of Genuine GDP information happens month to month and is reports of quarterly development. A month after the quarter closes, the first is expelled. As more data come in, the subsequent report is given at the finish of the second month from quarters end, as a last report showing up at the last purpose of the quarter. (Landefeld, Seskin, and Fraumeni, 2008) The major troubles illustrated in the article fuse the nonattendance of adequate information estimating in the administrations and organizations area. The second arrangement of challenges relates to the progression of better estimation techniques for parts that are, by their qualities, hard to esteem. The weight for offering information to national benefits all the more quickly will simply develop. With everything taken into account, it is worth to communicate that Measuring GDP for the United States economy is trustworthy working for the progression. Since Bureau

Carl Jung’s Theory: Personality Types and How They Help Therapists Essay

In this paper I mean to portray and assess Carl Jung’s hypothesis concerning character types and show how they may conveniently assist an advisor with determining remedial objectives. I will likewise take a gander at the causes and attributes of mentalities and capacities and show how these can be identified with mental aggravation. Swiss analyst Carl Gustav Jung was conceived in 1875 to a reverend who had lost his confidence and was the main enduring child; which loaned him to a fairly lone youth which was sincerely denied. His mom had episodes of mental anguish and ailment and invested extensive stretches of energy in emergency clinic. He was a languid researcher and professed to black out normally to keep away from school work, yet in the wake of hearing his dad voicing concerns he would add up to nothing throughout everyday life, he halted this and connected with his examinations. This is pertinent in that he utilized this experience of his own conduct for instance of how hypochondriac conduct can be beaten when exposed to the real factors of life. Jung examined medication at University, at that point prepared as a therapist represent considerable authority in schizophrenia. He invested energy concentrating with Freud, with Freud in any event, considering Jung to be his fundamental factional, however he battled with Freud’s hypothesis of everything being impacted by sexuality and they split their collusion in 1913. Jung was profoundly influenced by this part and encountered his own mental ‘crisis’ bringing about him pulling back to Zurich for a long time, investigating his own oblivious. Patients despite everything visited him be that as it may and he got prestigious worldwide for his aptitudes as a psychoanalyst. â€Å"During this period, Jung invested significant energy chipping away at his fantasies and dreams and trying to comprehend them quite far, as far as his ordinary life† (Memories, Dreams, Reflections p. 170, New York Vintage Books), this prompted Jung building up his own hypotheses and he went far and wide getting intrigued with how culture influences the mind (the word he utilizes for character). This interest with culture incredibly impacted the hypothesis Jung made. As indicated by Hayes (1994, pg. 233), Jung â€Å"saw moxie similar to the fundamental vitality of inspiration and joys however Jung’s idea of charisma was a non-sexual life power including strict amazement and enchanted life attesting encounters just as sexuality. † Although distinctive to Freud’s understanding of moxie, the impact of Freud when Jung made his hypothesis is obvious. This was the start of his excursion examining various elements which influence the character; which he accepted were impacts of a higher request. Resentful about his split with Freud and to assist him with understanding the underlying driver of their troubles Jung had a go at investigating one patient’s case history from the points of view of Freud and furthermore from Alfred Adler, who considered the to be of anxiety as being because of how one identifies with society and specifically, the longing for power. The result was that dsepite the two techniques being contrary with one another, both were legitimate and seemed well and good in the comprehension of the patient’s pathology. Jung contemplated this was because of the various characters of Freud and Adler and the manner in which each saw the world in an unexpected way, implying that diverse character types cause individuals to carry on and think in various manners on the grounds that their uniqueness impacts their mentalities. Jung’s hypothesis depends on structures inside the mind, the Ego, the Personal Unconscious, the Collective Unconscious and Archetypes. The Ego (diverse to the one recognized by Freud) is the ‘Self’ or the all out character including the cognizant and oblivious. This is the part which consolidates every single mental procedure, attributes, substance, energy and pessimism just as valuable to damaging reasoning and conduct. The ‘Self’ contains cognizant contemplations and sentiments about our own conduct and emotions, our recollections of past encounters and our inward feeling of our character. Jung asserted that the Self isn't constantly accomplished and never happens until middle age. The Personal Unconscious Jung accepted contain our own encounters which we are uninformed of, blocked or quelled in light of the fact that we discover them inadmissible, however recollections which can be resuscitated through entrancing or therapy. The ‘collective unconscious’ is key to Jung’s work, despite the fact that not created by him, since for a considerable length of time this hypothesis had gone to the fore in philosophical, scholarly and mental works; anyway it was Jung who characterized it further. Jung’s improvement of this hypothesis was experimental in light of the fact that he felt that in the event that anybody had his encounters, at that point they would come to a similar end result. Hayes (1994 pg 233) refers to that Jung â€Å"accepted Freud’s model of cognizant, pre-cognizant and oblivious however had confidence in a further level to the oblivious †the ‘collective unconscious’, Hayes (1994 pg 234) likewise states, â€Å"The most profound degrees of the oblivious, Jung thought, were formed by all people and go back to our primitive ancestry† . In straightforward terms this implies not all things are found out or because of encounters, yet that there is a higher request which we have no influence over and that specific pieces of our oblivious are worked in before we are conceived. In his dealings with schizophrenic patients, Jung saw that a large number of their dreams, dreams and visualizations were like each other and furthermore like antiquated societies and fantasies. From this he reasoned that these substance were a long ways past close to home understanding and had in this way originate from transformative turn of events, were shared from precursors as were natural. Jung called these likenesses across societies, these thoughts of widespread subjects and images ‘Archetypes’. He portrayed numerous models, for example, God, Mother, Father, Hero, Child and a lot more and accepted that various paradigms apply their impact on us in various circumstances. The Persona is one such original. Jung depicted the persona just like the cover or job that we permit others to see, masking our inward emotions to guarantee we act in a socially satisfactory manner. We have personas for all our various jobs and adjust likewise, anyway this occasionally causes inward issues when various personas meet and they are too unique to be in any way agreeable, for example, the job our persona extends in our work will regularly be altogether different to that we anticipate with our companions. The shadow, another model, depicts the clouded side our temperament, the vile inside; holding curbed material in our own oblivious and general shrewdness pictures from our aggregate oblivious. Jung accepted that we never truly know our shadow since it is too terrifying to even consider exploring the potential we need to think fiendish considerations or do hurt. Mattoon (2005 pg 28) states, â€Å"the articulation of the shadow is likely when an individual is in the hold of nervousness, affected by liquor or in any case subject to a decrease of consciousness†¦ [sic] we stifle our shadows to a degree that we don't know about their behaviour†¦ [sic] Under these conditions, the shadow is independent and may communicate in temperaments, fractiousness, physical manifestations, mishaps, feelings and practices, even cruelty†. You can see consequently that the model of the shadow can have a significant influence in the mental aggravation a customer might be enduring, showing these sorts of practices can be markers of a darker side of an individual influencing their life and can help the advisor in distinguishing the stifled substance, which thus can lead them to evaluate the movement important to improve things for the customer. Jung’s other two fundamental models are the anima and hostility. The anima, the ladylike component of the male mind, contains acquired thoughts of what establishes lady, their encounters of ladies and fuses positive and negative characteristics typically connected with ladies, for example, emotionality, alluring quality, requesting, vanity and ill humor. The hostility, the manly component inside the female mind, is inferred similarly as the anima however from the contrary point of view; females’ encounters of men. It comprises of male characteristics, for example, reason, rationale, administration and social lack of care. Jung felt that having these models empowered people to see each other better. An issue here would happen when enmity types attempt to live in an anima job which can cause sorrow, nervousness, threatening vibe or other, once more, distinguishing this would empower the advisor to concentrate on these models and discover how they fit into the mind of the person to help decide the remedial objective. As per Begg (2001), Jung additionally imagined Synchronicity which is the term he utilized for the possibility of important incidents. He felt that a synchronistic occasion was supernatural, odd and wondrous and was a â€Å"acausal connective principal† importance interfaces between two obviously detached occasions happen and once more, this bolstered his otherworldly convictions that our mind is dependent upon a higher request. He accepted these synchronistic occasions were an aftereffect of the prototype powers managing us in specific ways which prompted the ‘individuation process’ or the completeness and culmination of character. Jung believed individuation to be a main impetus prompting uniqueness, he composed (Collected Works †12 standard 330) that â€Å"every life is the acknowledgment of an entire, that is, of a self;†¦. this acknowledgment can likewise be called individuation†. The procedure of individuation incorporates positive and negative components and can start with clairvoyant torment, for example, sadness and tension, from a treatment point of view this is sufficiently serious to stimulate want for change however will include confronting one’s shadow. Jung’s hypothesis is an unpredictable one and despite the fact that has hidden Freudian speculations to an

Genophobia or the Fear of Sexual Intercourse

Genophobia or the Fear of Sexual Intercourse Phobias Types Print Genophobia or the Fear of Sexual Intercourse How fear can develop after severe trauma By Lisa Fritscher Lisa Fritscher is a freelance writer and editor with a deep interest in phobias and other mental health topics. Learn about our editorial policy Lisa Fritscher Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on November 26, 2019 GlobalStock/Getty Images More in Phobias Types Causes Symptoms and Diagnosis Treatment In This Article Table of Contents Expand Causes Treatment Coping View All Back To Top Genophobia, also known as coitophobia, is the fear of sexual intercourse. People with this fear may be afraid of all sex acts, or only of intercourse itself. The term genophobia is sometimes used interchangeably with erotophobia  or the fear of sex, but the two conditions are actually different. Genophobia specifically describes the fear of the sex act, while erotophobia more generally defines any fear that is related to sexuality.? Causes Like all phobias, genophobia is most likely to develop after severe trauma. Rape and molestation are the most common triggers for genophobia, but cultural upbringing and religious teachings may also increase the risk for this fear. Genophobia is sometimes linked to insecurities or body image issues, as well as medical concerns. Additionally, genophobia sometimes occurs independently of any identifiable causes. Rape Trauma Syndrome Rape is a fundamental violation of the victims body and mind. In the aftermath of rape, virtually all survivors undergo an intense psychological reaction. Although not everyone reacts in the same way, most people follow a loosely organized three-stage path. One way of conceptualizing the journey, from acute trauma through reorganization and finally resolution, is known as rape trauma syndrome. Similar to post-traumatic stress disorder, rape trauma syndrome dramatically elevates the risks of developing related mental health conditions. Phobias most often occur during the reorganization phase, as survivors try to rebuild their lives, although they could develop at any time. The path through rape trauma syndrome is intensely personal and may take anywhere from months to years to fully resolve. Cultural and Religious Fears If you are a member of a religious or cultural group that frowns on sexual intercourse, the fact that you follow those teachings does not indicate a phobia. However, phobias can develop when people transition from one set of beliefs and practices to another. Lingering guilt, self-doubt, or fear of breaking the old ways may heighten the risk for phobias. Performance Anxiety Many people, particularly those who are less sexually experienced, fear that they will be unable to please a partner. Although these fears are generally mild and self-limiting, they can also be more severe. In some cases, performance anxiety can develop into genophobia. Fear of Disease Sexual intercourse carries the risk of numerous diseases, including HIV. Most people are able to successfully balance this risk, using such precautions as condoms, monogamy, and STD testing to bring the risk down to a personally acceptable level. If you suffer from nosophobia, hypochondriasis, cyberchondria, mysophobia, or another related disorder, you may be unable to logically weigh the risks and rewards. You may feel that sex is dangerous and never worth taking even a small chance of infection. Additionally, some people are afraid that sex will be painful. Medical Concerns Fears that arise from legitimate medical concerns are never considered phobias, as long as the level of fear is proportionate to the situation. Numerous medical conditions, from erectile dysfunction to some heart disorders, make sexual activity difficult, impossible, or even potentially dangerous. Caution and even fear may be prudent in these situations. Nonetheless, some people develop fears that are far out of proportion to the level of risk. For example, if your doctor has cleared you to return to normal activities following a heart attack, it is normal to feel some trepidation before your first post-attack sexual experience. Deciding to forego sexual activity altogether would be a disproportionate reaction in that situation. Always follow your doctors advice when coping with any medical condition, and seek assistance for any fear that seems unusually severe or long-lasting. Treatment Genophobia is often treated by sex therapists, who are mental health professionals with advanced training and certification in sexual matters. However, most cases of genophobia can also be treated by traditional therapists without additional certification. Furthermore, those who experience pain or other medical difficulties during intercourse should seek advice from a medical doctor. Battling genophobia is never easy. Many people feel shame or embarrassment  and are reluctant to share such a deeply personal phobia. Yet treatment is generally successful, and the rewards are well worth the difficult and often emotionally painful process. Coping Sex is an important aspect of the human condition, and genophobia can have devastating impacts on those who experience it. Some people choose to live asexual lives, finding meaning and fulfillment outside of sexual experience. However, those who choose asexuality out of fear, rather than clear-headed choice, often find themselves feeling unfulfilled and lonely. Genophobia can also wreak havoc on romantic relationships, particularly if your partners level of interest in sex differs from your own. If you feel youre suffering from genophobia, it can be helpful to speak with a trusted therapist.

The Significance Of Physical Education Essay - 1212 Words

The Significance of Physical Education in American Schools Review Hommes, Tiffany J., Bemidji State University, USA Background Many children in America do not receive the needed amount of physical activity needed to maintain a healthy weight. Approximately17% of children are obese (Robert Wood Johnson Foundation, 2016) and one in three children are overweight or obese (American Heart Association, 2016). This is a local and national emergency that needs to be addressed to keep children healthy, prevent morbidities, and control the costs that are associated with being overweight or obese. Pre-diabetes, type 2 diabetes, and hypertension in children is at an all time high. However, research indicates that only 3.8 percent of American elementary schools provide daily physical education (Robert Wood Johnson Foundation, 2007). This paper will discuss the importance of daily physical education in our schools. There is an abundance of support to provide daily physical education in our schools. First Lady Michelle Obama is leading a national initiative called â€Å"Let’s Move† to reverse t he childhood obesity epidemic. One of the initiatives in â€Å"Let’s Move† is to increase physical activity (Let’s Move!) In fact, Healthy People 2020 has objectives to increase the portion of the America’s private and public schools that require daily physical education (U.S. Department of Health and Human Services 2011). There is also a national initiative, the FIT Kids Act ofShow MoreRelatedChildren Youth Sports Schools Are Out Of School, Socially Oriented Institutions1350 Words   |  6 Pageschildren, teenagers and youth, promote health and physical conditions via physical education and sport, play a guiding role in physical education work with the general schools in the area of its location, and cover the preliminary and medium phases of developing high level of sportsmen in the Republic (1). Involvement in sport of children and youth and systemic works with them is of primary importance. Correspondence of children s physical education to the requirements of pedagogical-psychologicalRead MoreThe Center For Disease Control ( Cdc ) And The World Health Organization1287 Words   |  6 Pagesparticipate in the recommended level of physical activity of at least 60 minutes per day multiple health benefits ensue. Nevertheless, since the creation of the No Child Left Behind Act of 2001 (NCLB) increasing focus has been dedicated to bridging the achievement gap between students and less emphasis has been placed on non-academic curriculum such as, physical education. Research has shown that approximately 3.8% of elementary schools provide formal physical education with this percentage steadily decliningRead MoreThe Center For Disease Control ( Cdc ) And The World Health Organization Essay1264 Words   |  6 Pagesparticipate in the recommended level of physical activity of at l east 60 minutes per day multiple health benefits ensue. Nevertheless, since the creation of the No Child Left Behind Act of 2001 (NCLB) increasing focus has been dedicated to bridging the achievement gap among students and less emphasis has been placed on non-academic curriculum such as physical education. Research has shown that approximately 3.8% of elementary schools provide formal physical education with this percentage steadily decliningRead MoreSignificance of Psychosocial Competence in Youth1468 Words   |  6 PagesSignificance of Psychosocial Competence in Youth Executive Summary Stress is one of the top ten health concerns in adolescence and is getting worse. Adolescents experience many changes in their daily lives, however are not sufficiently equipped with skills to help them deal with the increased demands and stress they experience (World Health Organization, 1997). Psychosocial competence in youth was researched in order to better understand their abilities to make the best choice as related to mentalRead MoreReasoning for Keeping Physical Education in the Curriculum656 Words   |  3 PagesDear Mr Vaughan I am writing in accordance to the letter you sent out about abolishing Physical Education from your school’s curriculum. I wish to express my reasoning and justifications for Physical Education to be included. My main issue is with your statement that PE should be abolished because it has little educational significance. I could not disagree more, it has more significance, as it doesn’t go in pursuit of ‘knowledge’ per say, it aims to achieve: An improvement in perceptual knowledgeRead MoreThe Difference Between Material And Consumable Culture Essay1145 Words   |  5 Pagesrevealed to you about your culture? Material Culture versus Nonmaterial Culture â€Å"Material culture refers to the objects or belongings of a group of people. Metro passes and bus tokens are part of material culture, as are automobiles, stores, and the physical structures where people worship. Nonmaterial culture, in contrast, consists of the ideas, attitudes, and beliefs of a society† (Little, et al.,2014). Little (et al, 2014) put it succinctly, as shown above. Material culture is anything from a placeRead MoreOnline Banking, Banking And Banking994 Words   |  4 Pagestangible representations of worth or value. The true weight and physical value of money can very easily be lost through such technological advancements. The reality, and significance, of personal finance is too precious to be subject to such a loss. Although it would be unrealistic and unwise for Dupont Community Credit Union to get rid of credit cards and online banking in this day and age, a balance between technological improvements and physical interaction with money must be found. If this balance isRead MoreAfrican Philosophy And Its Impact On Society Essay1312 Words   |  6 Pagesperused little books, investigated his own, made his own, accomplished unpertued intergraded data and with an acclaim significance and actualities created his own particular for the advantage of humankind. African Philosophy is characterized as the way Africans think as a general rule, encou nters and presence. It is a logic that regards African universe of view. Philosophy in Education implies an arrangement of thoughts identified with convictions that impacts what and how to instruct as an educatorRead MoreOrganic vs. Inorganic Material Essay1020 Words   |  5 Pagesdistinguishing between organic and inorganic material is a necessary step in the criminal justice process. The differences between organic and inorganic will be explained first, next will be to explain the strengths and weaknesses of each, and finally the significance of both as it relates to the justice system. Also, we will focus on soil as it relates to how specific evidence is used in each instance. Now let’s begin by listing the differences. The organic substance is composed of carbon and commonly inRead MoreA Brief Note On Valley Forge Military Academy College1277 Words   |  6 Pagesquality leadership skills. The skills are of great significance once the learners get out of the school. That is mainly because they have been taught on the various aspects of becoming a responsible citizen (Speelman, 2010). The philosophy behind the establishment of Valley Forge Military Academy College is to ensure that there is an improvement in the lives of individuals through an integrated system and the general life of the groups. The education is tailored in a manner that it offers possible

Signs and Symptoms of Gigantism Essay - 1058 Words

Introduction Biology mainly concentrates on the study of life and any other factors that affect it positively or negatively. The study of biology is further sub-divided into sections and the most important being genetics that studies the genetically composition and effects to human life. For instance, gigantism which is an abnormal growth caused by the excess hormone growth at childhood before the bone plates closes. Though gigantism is rare, it is caused due to some factors among them; Noncancerous tumor of the pituitary gland, Neurofibromatosis, McCune-Albright Syndrome (MAS), Carney complex and Multiple Endocrine Neoplasia type 1(MEN-1). This abnormal growth occurs mainly before the closure of the bone growth plate. In any case the†¦show more content†¦How growth hormone regulate various body functions in adults. The growth hormones mainly regulate the body functions via feedback loops. The process is a two way mode of communication whereby the target organ releases molecules that reg ulate the endocrine. The feedback loops are mainly concerned with the maintenance of the hormonal concentration within range. Endocrine disorder can be classified based on the underproduction or excess production of the hormone (Medical Discoveries, 2011). The growth hormone is mainly produced from the brain and it stimulates insulin-like factor (IGF-1). It also mediates the actions of HGH which regulates variety of biological activities including cellular division, development of the body, overall growth and metabolism. It also plays an important role in body composition, bone and muscle strength. The growth hormones play an important role in adults because growth factors have an important role in longevity determination and aging. The growth hormone reverses some of the first signs and symptoms seen in aging and affects the hair color, brain cells and cellulite. The growth hormone decreases as age increases but HGH, HGH releasing hormone and IGF-1 are responsible for the strengthe ning of muscles and bones and prevention of frailty among older people. However, the hormones affecting the important body processesShow MoreRelatedTreatment Of Pituitary Gigantism Is A Rare Endocrine Disorder1776 Words   |  8 Pagespituitary gigantism Nolan Coburn BIOL-2458, Mustafi Raisi, October 12, 2016 Introduction Pituitary gigantism is a rare endocrine disorder in which the anterior pituitary releases an excess of growth hormone (GH) during childhood before the epiphyseal plates close, causing abnormal increased somatic growth in the patient, occurring usually because of a pituitary tumor, also called an adenoma (Goldenberg et al. 2009). There are several treatments that can usually prevent pituitary gigantism or haltRead MoreAcromegaly: Creating Real-life Giants Essay1537 Words   |  7 Pagesbeen famous for his size alone. 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Fundoscopy did not reveal any evidence of papilloedemaRead MoreThe And Formation Of Chemical Substances2697 Words   |  11 Pageskidneys to retain sodium from the excretion †¢ Autocrine: a hormone that is released and acts on the cells that released it †¢ Calcitonin: hormone release by the thyroid to help with calcium absorption to lower blood calcium and phosphates †¢ Chvostek sign: a test for hypocalcemia where you tap on the patient’s face in the temple are at the mandibular joint which is where the facial nerve is located to test for muscle spasms in the face, lips, and nose †¢ Cortisol: the stress hormone that is released

Horse Colic Free Essays

string(76) " in feedstuffs to allow the horse to cope with increased work requirements\." The term colic refers to pain in the abdomen of horses. It is not a single disease, but is the manifestation of a considerable number of diseases: all of which produce pain, and some of which are potentially deadly. Making a specific diagnosis to determine the actual cause of the colic can be extremely difficult for veterinarians at times. We will write a custom essay sample on Horse Colic or any similar topic only for you Order Now Because of the multitude of possible causes, it is of value to examine several excellent recent research reviews which looked closely at the classification of colics, and at the causative factors, incidence and mortality associated with these diseases. The majority of cases of colic occur due to unknown causes, but are primarily presumed to be associated with intestinal muscle spasm or the accumulation of abnormal amounts of gas in a portion of the intestine. In general, colic results due to the distension of the bowel by ingesta, fluid, gas, or due to a functional impairment of the normal intestinal motility. In more severe cases, abdominal pain may be the result of damage to the intestinal wall by reduced blood supply (ischaemia), inflammation, death of tissue (infarction) or oedema (swelling and increased fluid). The causes of colic can be classified by well recognised pathological categories, including obstruction, strangulation, enteritis/colitis, peritonitis, as well as by the site involved – stomach, small intestine, caecum, large colon, small colon, peritoneum, and other organs including liver, spleen and kidney Rather than simply listing the types of colic which can occur, it is now of value to look at what we do actually know about causes, prevalence and risk factors, as well as strategies to prevent colics. Nathaniel White, DVM, of the Marion Dupont Scott Equine Medical Center, Virginia, reviewed the risk factors in the USA in 2002, in his publication â€Å"Prevalence, demographics and Risk Factors for Colic, www. ivis. org, with the following comments and observations; Out of 100 horses in the general population, 4-10 cases of colic are expected in one year. About 10-15% of the colics are repeat cases, with some horses having 2-4 colic episodes yearly. Horses that have had a previous colic are three times as likely to have a second colic compared to a horse that has never had colic. Most colic signs were simple colic or ileus (no contractions of the gut) with no specific diagnosis entered in 80-85% of cases. In one study, 30% of horses with colic were identified by owners but never seen by vets because the colic was short lived or resolved by the owner. Studies of colic cases seen by vets reported a predominance of simple obstruction or spasmodic colic. Impaction colics made up about 10% of cases, and obstruction or strangulating diseases requiring surgery made up from 2-4% of cases. Universities report that simple colic and impaction colics are the most commonly reported. When a specific gut location can be identified by veterinarians, the large colon is the most commonly affected, followed by small intestine, caecum and small colon respectively. Diseases which cause strangulation (twisted bowel) have the highest fatality rate- with the large colon torsions being more common than small intestine torsions. Colic is responsible for more deaths in horses than any other disease except old age. In normal farm horse populations, horse mortality from all types of colic was 0. 7 deaths per 100 horse-years, with a colic case fatality rate of 6. 7%. Risk Factors For Colic In some colic cases the cause may be evident, such as in grain overload, but even in these cases, the exact mechanism which initiates the problem is often unknown. By looking at known risk factors we can begin to reduce the incidence by eliminating possible risk factors. There are internal and external risk factors for colic: Breed While no breed is immune to colic, several studies suggest that Arabian horses have more colic episodes, while some other studies suggest that Thoroughbreds have more. Standardbreds and Warmbloods tend to have more inguinal hernias due to the increased size of their inguinal ring. Age Young and older horses appear to be less at risk of simple colic, so middle aged horses are most at risk. Weanlings and yearlings are most likely to suffer ileocaecal intussusceptions. Diet Diet has long been blamed for colic. Course roughage with low digestibility or particularly coarse fibre is observed to cause impaction colic. Grain overload significantly increases the risk of colic and laminitis. Feeds such as lush clover and lush pasture have been implicated in causing bloat. Information on feeding here When investigated by controlled studies, increased amounts of grain, and changes in the type of hay and grain fed during the year both increased the odds of colic compared to horses without grain or changes in feed. One study also reported that daily feeding of concentrate from 2. to 5kg/day and 5kg/day to adult horses increased the risk of colic by 4. 8 and 6. 3 times respectively, compared to horses fed no concentrate. Interestingly, controlled studies confirm that pellet feeds and sweet feeds were associated with an increased risk of colic compared to no grain fed or single grain diets. Grain diets are also known to decrease the water content in the colon contents due to a decrease in fibre which b inds to water in the colon. Grain diets are also known to travel through the stomach much more rapidly than fibrous diets. Grain in the diet increases gas production, and is much more likely to produce an environment needed for bloat and intestinal displacements. The horse stomach is relatively small, and is designed to take in small quantities of food often. Horses are herbivores, and naturally spend a large part of the day grazing, continually taking in small quantities of food. When more intensive management, including work and training programs, stabling, and feeding 2-3 times daily, occurs, the normal feeding habits of horses are disrupted to varying degrees. Intensive stabling and work often require higher energy levels in feedstuffs to allow the horse to cope with increased work requirements. You read "Horse Colic" in category "Papers" The higher energy levels are provided by high grain and concentrate components in the ration, often at the risk of reducing roughage and fibre levels to inadequate volumes. The horse digestive system is designed to utilise roughage and fibre, and any deficiency of fibre will result in digestive disturbances, including colics. It is highly important to continue regular feeding habits of horses, maintaining regular feed volumes and feeding intervals. Do not work horses hard after a full feed. Never give large quantities of food to a horse not accustomed to it. Make feeding changes gradually. Do not allow an overheated horse to drink cold water until it has cooled off sufficiently, or the cold water will almost certainly predispose the horse to colic. Water horses before feeding. Allow access to water again immediately after feeding. Horses prefer clean, fresh water available at all times. A horse will drink anywhere from 22 to 68 litres of water daily, depending on weather conditions, diet and workload. Do not feed horses directly off the ground, especially in sandy or fine gravel regions, as the uptake of sand will predispose horses to sand colics and impactions. Avoid sudden feed changes. These will rapidly induce colic in most horses. Mouldy feeds, such as hay, are potentially deadly to horses, and regularly cause colic. Check hay thoroughly, especially any lush, moist hay which may have been baled while too wet. Never feed mouldy hay to horses. Environment Management Housing and confinement on farms in the Virginia study were not risk factors for colic. It does however seem logical that changes in diet or feeding routine are associated with risk of colic. Certainly large horse properties report that the routine of feeding grain after being brought in from pasture to stables increases the colic risk – specifically for bloat and displacements. Altering this routine by keeping horses turned out after feeding grain decreases the rate of colic. Similarly, when hay is available to horses on lush pasture, the hay will be consumed as part of the diet and colic rate is decreased. Sand colic and impactions are seen where horses graze on pastures grown on sandy soils, or where horses are forced to eat off the ground with predominantly sand or fine gravel. Previous colic Horses with a history of colic are at higher risk for more colic episodes Parasites Internal parasites are related to increased colic risks in many studies. Gut obstructions due to ascarids in foals, tapeworm related colic and strongyle infections have all been reported as causing colics. Many reports confirm a decrease in colic after controlling small strongyle infections on properties with previously high colic incidences. Tapeworm infestations have been related to increased colic, specifically with colic associated with diseases of the ileum and caecum including increasing the rate of serious intussusception at the ileocaecal region. The general use of ivermectin over the last 20 years has seen a reduction in reports of colic associated with thrombosis of the cranial mesenteric artery due to Strongylus vulgaris larvae. Pregnancy Mares are reported to have a higher risk of colic by colon displacement during late pregnancy and lactation, particularly from 60 to 150 days after foaling. The actual reasons for this are not known, but calcium levels and alterations in diet including increases in energy due to the higher levels of concentrates in the diet to support lactation may be related to the increased risk. Exercise Racehorses, event horses and endurance horses all have an increased risk of gastric ulceration which can be linked to some colic episodes. These horses are often on high grain/low roughage diets which tend to produce gut acidosis and predispose to colics. Transport and Traveling Transport increases the risk of colic in several studies. Many vets commonly administer a laxative to horses prior to transport to prevent colic from impactions. These colics may be due to variations in feeding routine, fluid intake, dehydration, etc. Weather Many veterinarians frequently associate weather changes with increased frequency of colic, but many studies can find no confirmation of this. Prognosis and Strategies to Prevent Colic In a second paper, â€Å"Prognosis and Strategies to Prevent Colic†, Nathaniel White discussed the survival issues with colic cases, stating that predicting survival in horses with colic is often challenging. Any horse which does not respond to initial therapy may be regarded as having a much more serious prognosis. In an effort to assist veterinary practitioners and owners, White attempted to apply previous knowledge of outcomes for specific diseases. Case fatality for specific colic diseases varies from a few deaths in cases of simple colic to as much as 75% in some forms of strangulated intestine. Simple obstructions of the large colon such as displacements and impactions have low fatality rates (10%) whereas simple obstructions or impactions of the small intestine are somewhat higher at up to 30%. In recent years reports of fatalities to colic have changed with earlier horse referral to veterinary surgeries, improved surgical techniques, better anesthesia, and much improved critical care of surgical patients. A recent report states short term fatality of small intestinal strangulation has decreased from 75% in 1983 to 25% in 2000. The likelihood of fatality following successful surgery is highest in the 10 days after surgery and discharge. Prevention of Colic Consider two factors when trying to prevent colic; (a) Farm factors (b) Horse factors Farm factors include management, use, feeding and environment. The associated risks on properties with high rates of colic include poor parasite control, high concentrate levels in the diet, multiple sources of concentrate feeds – including supplements with high levels of soluble carbohydrates, chronic water deficiency, excessive use of NSAID’s (non-steroidal anti-inflammatory agents such as phenylbutazone), rapid changes in hay or grain diet, and horses in work that are fed large amounts of carbohydrate and reduced amounts of roughage. Based on these known factors, colic prevention should start by ensuring horses have a constant fresh water source, ensure that forage makes up at least 60% or more of the diet (horse digestion is designed to utilise forage, not concentrates), and that concentrates (soluble carbohydrates) are fed at the minimal level required to maintain weight and performance. Changes in feed should be completed over a 7-10 day period, and parasite control must be regular and effective. If you have a property with a high incidence of colics, careful monitoring of the daily management, plus close measurement of energy, protein and fibre in the diet should be urgent steps in reducing colic incidence. It would be extremely valuable to have an independent dietary evaluation conducted to confirm that the diets you are feeding are applicable and adequate, as carbohydrate overloads are much more common than most people would consider. Many owners do not consider, for example, that bran can have a very high soluble carbohydrate content. If bran is fed simply as a laxative in a regular grain diet, the soluble carbohydrate level in a horse’s diet can rapidly be doubled to dangerous levels. Other known factors which affect individual horses include confinement due to injury, lack of opportunity to turn out and graze/exercise, gastric ulceration, crib biting and excessive air intake during similar vices. These issues are often related to simple colics. Some difficult horses may only respond to being on pasture 24 hours a day with a total forage diet, and this arrangement may not fit in with demands for performance. A 1999 publication by Cohen, Gibbs and Woods: â€Å"Dietary and Other Management Factors Associated with Equine Colic†, AAEP Proceedings 1999, Vol. 45:pp96 investigated the association of dietary changes with colic by asking veterinarians. The following factors in this study were associated with increased risk of colic: Recent changes in diet, Recent changes in type of hay History of previous colic Recent change in weather conditions Recent change in stabling Arabian breed Use of an anthelmintic in previous 7 days Failure to regularly deworm Age over 10 years Regular exercise (versus pastured at all times). The finding that a change in diet during the 2 week period when colic occurred is a consistent finding with other studies. Often, a change in the specific type of hay was the only dietary change (hay of poorer quality is often less digestible, thereby predisposing to colic impactions. It is also possible that changes in hay cause alterations pH levels in the colon, volatile fatty acid production, and even in the microflora populations in the large intestine, predisposing the horse to disorders of intestinal function resulting in colic). Colic was regularly associated with recent deworming, irrespective of the product used. In foals, recent deworming may cause colic associated with intestinal obstruction resulting from rapid death of ascarids in the gut, as well as with hatching of large numbers of larval cyathostomes (small strongyles) from cysts in the gut wall after deworming kills all adults in the gut. Recent changes in stabling were frequently associated with increased colics in this study How to cite Horse Colic, Papers

Traditional Budgeting v/s Beyond Budgeting Sample

Question: Discuss about the Traditional Budgeting Versus Beyond Budgeting. Answer: Introduction: As per the statement made by Jensen the contemporary budgeting practice has been critically acclaimed. The statement shows that contemporary budgeting practices often lead to lying, cheating and fabricating of the financial information, which paves the way for distrust in the organization. The different aspects of the given statement has further stated about the time required in enforcing the policies related to corporate budgeting practices. As per the Harvard business review it has been taken into consideration two examples, one being the case of managers setting on achieving quarterly revenue related to the shipment of the unfinished products from the plant based in England to the warehouses based in Netherlands. It has further observed that the shipments of the products related to the incomplete items were set to be sold before the end of the quarterly year ending and fulfill their budget goals to earn their bonuses. The high cost related to assembling the goods at a distant loca tion was needed for an additional rental cost associated to the warehouse and labor (Jensen 2001). The review of the literature further shows how budgets drive compensation. Jensen argues that the total cash compensation received by the managers is seen to be constant, until the management is able to reach the minimum hurdle point of 80% of the given target. While in various cases, the cheaters prosper, as the compensation is wrongly presented in terms of 120% of the usual target and in exceeding the same. However, the overall compensation remains the same. The primary reasons for the companies to have a budget are seen in form of coordinating of the disparate parts in the business. The act of openly sharing the accurate information and relying on the decisions on a common set of numbers ensured prosperous interactions within the organizational units. This has further led to efficient process and high quality products along with lower level of inventories (Arnold, 2014). The implementation of the same in the current business relevant to management control and budgeting can be seen in the analysis of the budget targets. This practice has the possibility to determine the integrity related issues in the organization. Hence, as a result managers begin to fetch misleading information to the suppliers and the customers. This has been further identified as a threat to integrity in the entire organization. As per the statement given by Jensen, it further states that the damage of this can go beyond the individual organization. For instance during the time of boom, the financial analysts are seen to raising the expectation and managers of the company start to gather funds from the future to fulfill the present demands. The net result of such a situation is seen in form of overstatement of the earnings and the cash flows. On the other hand, during the economic slowdown it has been seen that the demand falls considerably. It has been further seen that the inven tories started to rise during this period and the managers of the company often find it excruciating to react and take big decision (King, 2014). The Jensen views have further provided the solution to the various types of the rising problems related to the budgeting decisions. According to him the only possible way out of this issues are directly related to the removal of all kinks which tends to arise from the pay-for-performance lineand in turn the management of the organization should emphasize on purely linear bonus schedule. He has exhibited this concept, with the A Linear Compensation Plan. The application of this will be able to ensure that the manger of the company, were still able to get rewarded for the good performance along with greater amount of other benefits for the various types of the independent budget targets. Therefore, bonus received by the managers for a given level of performance is observed to be same, even if the budget goal is observed to below or above the level of the actual performance. The solution to the budget gaming problem is seen in terms of adopting a purely linear pay to pay for the perform ance. The removal of the kinks related to the budget sets beneath the budget target both above and below, eliminating the incentive program for the managers. Hence according to the assumptions made by Jensen it has been stated that the various types of the constraints related to budgeting decision is seen to be associated to the effective coordination of the various types of disparate units (Jensen 2001). Criticism of the traditional approach of budgeting In my opinion, the varied constraints of the present budgeting system can be related to the increased use of the traditional budgeting system. The main criticism to the traditional approach to the budgeting can be directly related to the various types of the constraints associated to the prevention and accommodating the various types of the changes related to the changing business scenario. The addressing of the various types of the limitations related to the present budgeting system has been resolved by an alternative approach, which are more suited to the need of the modern business. Some of the inclusion of the modern method of the budgeting method has been discussed with the use of the techniques such as rolling forecasts and application of activity-based budgeting (Hagel, 2014). The budgeting system, which was developed in the 1920s has been subjected to various criticisms for many decades. However, it was also accepted that corporate budgeting acted as unavoidable element and t he various types of the the benefit related to the same outweighed the cost. Counter agreement related to the statement given by Jensen Despite of the several criticisms rerated to the traditional and the contemporary methods related to the budgeting techniques. There are several types of the counter agreements to the statement, which has been given by Jensen. The main agreements related to the concept of the counter budgeting can be directly related the inclusion of the following components into the budget: As per the traditional concept of budget, it is seen to be a useful tool for controlling the income and expenditure and establishment of the priorities and the various types of the specific factors related to the setting of the priorities for the organization. It has been further seen to provide the direction and the coordination of the business objectives into practical sense. It has been seen the purpose of budgeting has been seen n terms of application of the techniques related to assigning of responsibilities to budget holders and allocating the resources. In various situations, the usefulness of the contemporary budgeting has been seen with the inclusion of the various types of the factors in determining the cost constraints. These factors are related to enhance the coordination of the different types of the activities and in increasing the efficiency in the key areas of the business. In various types of the other aspects, traditional budgeting allows knowledge of the meaning and importance of deviations for comparing them with forecasts. This leads to greater amount of efficiency in the important sectors of the economic management of the entity. From the discussion based on the inclusion of the several type of the budgeting technique, it can be stated that there are several advantages of the traditional budgeting system to counter the statement given by Jensen. The considerations has been also taken into account to give the final argument on the given statement (Conferinta, 2013). Opinion on the statement given by Jensen on corporate budgeting The main viewpoints given by me have been further segregated into two portions. The first part of the report reviews the development of the present budgetary practices and the various types of impacts it has on the development process. The second portion of the opinion further states the various types of the relevant literature relating to budgets and structure of the organization. According to me the present traditional system of budgeting, prevents the organization to make the necessary changes related to the market scenario. Hence, in my opinion alternative budgeting methods or beyond budgeting will prove to be more appropriate in suiting to the needs of modern business. The implementation of such a technique in the traditional approach of the corporate budgeting technique will be able to ensure that the organization is able to maintain improving planning, control and better forecasting, which will ultimately result in improvement in overall performance of the business. Although t he main initiation of such as approach was found to be predominant in the nations such as France, Germany, Belgium, Holland, Norway, South Africa, Sweden, Switzerland and the United States during 1997, the application of the same will be able to provide a substantiate improvement in the overall budgeting of the different types of the resources of the country. The application of the beyond budgeting technique will be able to state on the key components related to the success of a particular business; it will be further be able to identify the various types of the constraints related to the continuous improvement in the adaptive planning and control to increase profit. According to my opinion the beyond, budgeting will be able to enable the companies in managing its various types of the performance related factors. In addition to this the beyond budgeting concept will be able to related the decentralizing the overall decision-making process and the need for traditional budgeting pract ice (Hope and Fraser, 2013). The beyond budgeting practice will be further be able to put more amount of emphasis on the concepts of the activity based costing hence the associated cost polls will be able to be related to the various types of the cost drivers related to the project. The adoption of this method will be able to state on the cost related to the different types of the items (Du, Meng and Wang, 2015). In my opinion the adoption of such a budgeting system will to focus on the proper allocation of the various types of the financial activities which will prove to be essential in maintaining the various type so the business requirements. The implementation of such a technique will further be able to save lot of funds with proper allocation of the cost constraints, hence the organizations will able to allocate more amount for the funds for the compensation requirements. It has been further observed that the different types of the cost constraints related to the needs to the incentives, the bonus to the employees can be provided in a better way, and the employees will be able to get higher amount of benefits due to the proper allocation of the finds in the appropriate overheads of the company. The changes responsible for the inclusion of the different types of the budgeting system can be further used for the purpose of greater amount of involvement of the junior team and the in differen t types of the budgeting processes. The more detailed approach related to the budgetary constraints is able to state the different types of the issues related to the inclusion of the detailed analysis and intensification of the different types of the usage related to the of budgets (Robinson and Burnett, 2016). Hence, the various types of the viewpoints, which have been given by Jensen, are related to the usage and the implementation of the various types of the budgeting decisions based on the traditional approach. Hence, due to the several limitations as discussed in the report, I partially agree to the viewpoint given by Jensen. In order to consider a more holistic approach to the budgeting various types of the modern tools and techniques need to be put to use such as the use of the beyond budgeting techniques (Blank and Eggink, 2014). The implementation of this form of technique can be seen in form of rolling forecasts and application of activity-based budgeting. In my opinion the approaches related to the adoption of the linear compensation is the right approach to any budgeting decisions. The budget should be framed in such a manner that the different levels of the employees and the staff are able to get the benefit out of the various types of the budgeting decisions taken by the compa ny (Shin, 2013). The various types of the considerations for the Target-based bonuses have been seen to be deeply ingrained in the minds of managers and in terms of the managerial codes in case of many organizations. The implementation of the linear approach to the compensation and adding the same to the corporate budgeting system has been further identified as a challenge for many organizations, this is mainly due to the consideration which are need to be made by the manager of the company,. The effective implementation of the linear compensation system would mean that the mangers of the company are able to give up the promotion related benefits (Becker et al., 2015). The potential reasons for managers to exceed budgetary targets have been seen in form of the inclusion of the several types of reasons, some of them has been shown below as follows; Subcontract- In case the management team has decided to subcontract employees in various divisions for meeting additional targets. In this, in such a situation the employees will be able to get the benefit of the several types of improvement leading to the excess profit of the company. The nature of the employment as per the agreement of subcontracting may be seen to be partial in nature (Imf.org., 2017). Overtime: In case it has been found that the management team decides to do overtime then it may be possible that the managers are able to exceed budgetary targets (Simons, 2013). Introduce the shift work: The presence of both night shift and day shift in a particular organization is able to sate the different reason for the improvement which are directly related to the increasing the overall work performance and meeting of the targets of the company. Hire or buy additional machinery: The decision to introduce newer machinery or equipments in the manufacturing plants of the company may be also taken into consideration for the reason leading to the excess capacity of the items (Aranda, Arellano and Davila., 2014). Inclusion of both quantitative and financial constraints The consideration made for the different types of the inclusion of the financial resources as well as the quantitative factors may be the potential reason for the exceeding the budgetary targets (De Baerdemaeker and Bruggeman, 2015). The different types of the refinements to the budgeting system can be seen in form of the implementation of the various types of the techniques, related to the beyond budgeting techniques and Beyond Budgeting Round Table. The Beyond Budgeting Round Table has been seen to be based on the important concept related to the growing satisfaction. Beyond Budgeting concept is referred to as the technique associated to beyond command-and-control and adoption of the management technique, which is more empowered and adaptive in nature. This particular concept was coined in the postindustrial era, where the innovative management models have been seen with representing sustainable competitive advantage. The main changes related to the application of the above stated methods will be directly be applied to the several types of the components in a more adaptive way (Tian, Ni, Hao, and Wu, 2015). The beyond budgeting concept will be exactly be able to incorporate the various types of provisions made for fixed annual plans and budgets that tie managers to predetermined actions and the review of the target is done on regular basis. This technique further takes into account the predetermined action and is further responsible for linking of the targets based in the extension of goals and associating the performance with the world class benchmarking techniques (Rka, ?tefan and Daniel, 2014). The comparison of the budgeting techniques with the several types of the other companies will be able to assess the different types of the decision based on the budgeting decisions of the other world class companies (Amato, 2013). The technique based on the beyond budgeting approach would be able to ensure that the company is able to get an increased motivation, better service to the customer and higher productivity (Blank and Eggink, 2014). The refinements process of the implementation has been further seen in form of two-step implementation process. The first step has been seen in form the replacement of the existing traditional budgeting technique with the newer approach of beyond budgeting concept. The second step of the refinement process is directly related to the implementation of the various types of the techniques, which will be able to state the different types of the concept related to the application of the decentralization technique in the organization and in turn give a boost to the independence among the lower level managers (Stoddart, 2014). The improvement related to the incorporation of the various types of the budgeting techniques can be further be incorporated with the implementation of rolling forecasts and application of activity-based budgeting this will enable the company in maintaining the different types of cost constraints to a lower level. Some of the important aspects of the positive changes can be further be seen in terms of parameters such as setting of the targets; rewarding of the exiting personnel; action planning, management of the resources; coordination of the actions; measuring and controlling of the overall performance of the organization. The beyond budgeting concept will further ensure that there is no requirement for the fixed financial figures; and they have been further seen in terms of demonstrating higher level of the key performance indicators. The refinement will ensure the inclusion of both the financial and the nonfinancial target of the company (Gallani et al., 2016). The various types of improvements related to the performance evaluation system can be seen in terms of the introduction of zero based budgeting. As per this technique, the expenses of the business will be able to be justified for at the beginning of the each financial year. The main application of this technique has been seen to evident in the application of the budget technique which starts from "zero base and every function needs to be analyzed with the associate need and the cost constraint of the project (Reliableplant.com, 2017). The various types of the other refinements, which can be brought in the budgeting system cam be directly related to the automating the entire service for the maintenance of the budgeting data for future use. The implementation of the regular feedback will be able to ensure that the performance of the budgeting system is being monitored regularly. The introduction of the concept related to zero based budgeting will be able to ensure that the organization will be able to get the maximum amount of the benefit related to the functional areas of the organization. These areas have been further classified as the parameter where the different types of the results need to be first analysis based on the previously obtained results and the present expectations of the business (Questback.com, 2017). Refinements to the budgeting system The main suggestions related to the refinement process given to the managers have been stated below as follows: Introduction of the zero based budgeting technique Development for the individuals goal and a better understanding of the teams goals Automating the budgeting system and ensuring the auto updating of the data Making employee feedback related to the budget as an integral part of the culture of the organization Reference List Amato, N., 2013. Forward roll: How companies can move beyond traditional budgeting.Journal of Accountancy,216(4), p.26. Aranda, C., Arellano, J. and Davila, A., 2014. Ratcheting and the role of relative target setting.The Accounting Review,89(4), pp.1197-1226. Arnold, G., 2014.Corporate financial management. Pearson Higher Ed. Becker, S.D., Mahlendorf, M.D., Schffer, U. and Thaten, M., 2015. Budgeting in times of economic crisis.Contemporary Accounting Research. Blank, J.L. and Eggink, E., 2014. The impact of policy on hospital productivity: a time series analysis of Dutch hospitals.Health care management science,17(2), pp.139-149. Conferinta2013.academiacomerciala.ro. (2017). [online] Available at: https://conferinta2013.academiacomerciala.ro/_VOLCONF2013PDF/volumconferinta/PURPOSE%20FOR%20BUDGETING%20-%20LITERATURE%20REVIEW_pintea.pdf [Accessed 18 Jan. 2017]. De Baerdemaeker, J. and Bruggeman, W., 2015. The impact of participation in strategic planning on managers creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment.Management Accounting Research,29, pp.1-12. Du, Y., Meng, Q. and Wang, Y., 2015. Budgeting Fuel Consumption of Container Ship over Round-Trip Voyage Through Robust Optimization.Transportation Research Record: Journal of the Transportation Research Board, (2477), pp.68-75. Gallani, S., Krishnan, R., Marinich, E.J. and Shields, M.D., 2016.Budgeting, Psychological Contracts, and Budgetary Misreporting(No. 16-017). Harvard Business School. Hagel, J., 2014. Rolling Forecasts vs. Budgets.Journal of Accountancy,217(4), p.21. Hope, J. and Fraser, R., 2013.Beyond budgeting: how managers can break free from the annual performance trap. Harvard Business Press. Imf.org. (2017).Guidelines for Public Expenditure Management--Section 3--Budget Preparation. [online] Available at: https://www.imf.org/external/pubs/ft/expend/guide3.htm [Accessed 12 Jan. 2017]. Jensen, M.C., 2001. Corporate budgeting is broken, let's fix it JENSEN, M., 2001. CORPORATE BUDGETING IS BROKEN-LET'S FIX IT.HARVARD BUSINESS REVIEW,79(10), pp.94-101. King, D.M.H., 2014. Average Handle Time: Call Center Budgeting Metrics. Questback.com. (2017).5 Ways To Improve Your EmployeePerformance Evaluation - Questback. [online] Available at: https://www.questback.com/blog/5-ways-to-improve-your-employee-performance-evaluation [Accessed 12 Jan. 2017]. Rka, C.I., ?tefan, P. and Daniel, C.V., 2014. TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW.Annals of the University of Oradea, Economic Science Series,23(1). Reliableplant.com. (2017).8 ways to improve your performance review process. [online] Available at: https://www.reliableplant.com/Read/22318/Improve-your-performance-review-process [Accessed 12 Jan. 2017]. Robinson, C.J. and Burnett, J.R., 2016. Financial Management Practices: An Exploratory Study of Capital Budgeting Techniques in the Caribbean Region. Sarraf, F. and Mohammadnazari, R., 2016. Accrual Accounting and Budgeting.Journal of Administrative Management, Education and Training,12(2), pp.316-328. Shin, S.H., 2013.Dysfunctional consequences of the Korean performance budgeting system and their policy implications(Doctoral dissertation, University of Birmingham). Simons, R., 2013.Levers of control: how managers use innovative control systems to drive strategic renewal. Harvard Business Press. Stoddart, R., 2014. A Community of Curiosity: The New OLA Library Assessment Round Table.OLA Quarterly,19(1), pp.11-13. Tian, J., Ni, Q.L., Hao, Q. and Wu, D., 2015. The Application of the Beyond Budgeting to OrganisationsAn Example of Application of Borealis Company.Modern Management Science Engineering,3(1), p.65.

-334010385445 Essays - Psychiatry, Psychiatric Diagnosis

-334010385445 A Critique Submitted by Ashlie King Tiffin University PSY 501 Dr. Blaylock Fall 201711540067000 A Critique Submitted by Ashlie King Tiffin University PSY 501 Dr. Blaylock Fall 2017 centerbottom 1154000 center790007945755 1154000 Abstract Schizophrenia is a disorder th at affects the brain and how a person thinks or acts. It is a known fact that genetics and family history may play a role in physical illnesses, but can the same thing be said about mental illnesses? If a parent or grand-parent suffers from mental illness, such as depression or schizophrenia, how high are the chances that the child may suffer? I wonder if I would have the propensity to show any traits or signs of psychosis because of a distant relative's experience. More importantly, how will others view me? This paper is a critique of an article on schizophrenia. The article that I chose records a study conducted in China. The purpose of this study was to measure the stigma on the people in Guangzhou, China who suffer from schizophrenia. 384 people with schizophrenia were selected and evaluated. Statistics and the correlation between medication compliance and insight were used for this study. The research revealed that the people with schizophrenia were stigmatized. A Critique Submitted by Ashlie King Schizophrenia is surrounded by stigma. People who have schizophrenia face being feared and discriminated against. Another factor is the way schizophrenia is portrayed in the media and in societytelevision shows, books, and even the way people describe and refer to schizophrenics (calling them crazy or "schizo"). This paper will be a critique on an article about research on schizophrenia. Research , where random people were chosen, was conducted in Guangzhou, China, to investigate the stigma faced by people with schizophrenia . Section 1: The article, titled " Stigma and Discrimination Experienced by People with Schizophrenia Living in The C ommunity in Guangzhou, China ", described a study involving people from different areas in China who were suffering from schizophrenia. This study used what is called the Guangzhou Mental Health Model , which provided community health services and worked to end the stigma on mental illness (Li et al, 2017). It was conducted at the Guangzhou Huiai Hospital (or Guangzhou Brain Hospital) , a very old hospital that treated patients with mental illness. The focus of the study was to determine the stigmas and assumptions of schizophrenia, and determine any factors that may be associated with the stigma (Li et al, 2017). Another purpose of this study was to further investigate how Chinese society views schizophrenia. The aim of the research was to determine if schizophrenics in China were viewed as dangerous. Participants were selected rando mly , but the y had to meet certain criteria before they were considered for the study. For example, participants must be between the ages of 18-50, be stable, and have an education (Li et al, 2017) . They could not participate if they were hospitalized due to substance abuse , were pregnant, or there was a risk of violence or suicide (Li et al, 2017). The study ran from April to July and each participant gave written consent (Li et al, 2017). One reason that some patients were excluded was that their clinical diagnosis was not schizophrenia, even though it was listed as such. The patients' symptom levels and quality of life were measured in the study. Section 2: The researchers used various scales in their study. These scales had distinct functions . The Brief Psychiatric Rating Scale measured symptoms associated with schizophrenia (Li et al, 2017). This scale measured depressive and psychotic symptoms, both which are possible symptoms of schizophrenia. The BPRS was used to investigate the level of depression and how high the possibility of a psychotic episode was. Another scale that was used was the Positive and Negative Syndrome Scale. This scale tested positive and negative symptoms of schizophrenia. For example, negative symptoms included emotional withdrawal and motor retardation and positive symptoms included hallucinations and unusual thoughts (Li et al, 2017). The Schizophrenia Quality of Life Scale , which assessed the quality of life, was another scale used in the st udy. With this scale, the lower the score, the better the quality

Hemp Legalization essays

Hemp Legalization essays As I read over this article, I became more and more furious with the government. Ralph Nadar, the presidential candidate for the green party, talked about his plan to legalize the growth of commercial grade hemp, but the government showed how overbearing it is. One thing that the government said was that if the growth of commercial grade hemp did become legalized, then there would be so man rules and regulations on the growth of it that if would be virtually impossible to grow. The article mentioned that by legalizing the growth of commercial grade hemp, it would raise the economy of the U.S. by bringing in more money by producing stronger rope and more paper than and tree or plant. One fact that the article failed to mention that the growth of commercial grade hemp would produce more oxygen in the air and also make the ground more fertile in off seasons. The article shows that the government is just trying to find ways to keep the economy from booming and the environment from being clean. ...

Promoting health for child and young adult Case Study

Promoting health for child and young adult - Case Study Example The aim of this research is to assess the healthcare requirements and needs babies and in the context of providing a high quality of life for babies through nursing. In order to attain this end, the following ends will be explored: There are numerous debates about when policy covers babies. The right to the abortion of foetuses implies that the scope of the laws protecting children is somewhat restrained and limited by the rights of parents to decide whether to have babies or not (Ballatt & Campling, 2009). However, rights are granted to babies form the womb through the fact that healthcare facilities are required to take reasonable care to ensure that babies are separated from contagious diseases that could spread from mothers and behaviours like smoking that could adversely affect babies. The actual work and obligation towards giving these children care lies with healthcare providers and this include specialist care practice health nurses (SCPHN) who might have the obligation to provide care at the facility and follow up with visits afterwards (Dolan & Holt, 2012). These health visits and other activities by SCPHN will involve observing various rules and regulations and ensuring that care is taken in order to analyse the babies and provide their needs (Luker, Orr, & McHugh, 2012; Bridgemann, Keating, & Lind, 2013). The SCPHN is bound by the codes of the NMC which include providing care in good faith by respecting the needs of all people including the babies and their mothers in order to safeguard their health and safety. There are NICE practices which include maintaining certain specific standards in promoting the proper care of babies from birth through to the first five years through high quality, cost effective patient care as well as the use of treatment and prevention (National Institue for Health and Care Excellence, 2013). Also, the Healthy Child Programme of the UK government provides a range of guidance that prompts care amongst healthcare

Should Boys and Girls be in a Separate Class Research Paper

Should Boys and Girls be in a Separate Class - Research Paper Example Arguments in favour of the method One of the major benefits of separating the two genders is that students get to receive better education as per their personalities. It is well understood that girls are often more silent than boys, a factor that favours the good development of the learning environment. At times, girls also seem to be talkative than boys and this may require a new type of education (Weil 56). Psychology puts across the main stages of development among individuals. Learners in both primary and secondary level are at a crucial age of development which can be characterized by several activities amongst themselves. An advantage of teaching a specific gender with respect to this issue is that their future learning would be enhanced, considering the diversity in their growing ways. Boys get older in sexual matters and this could have an effect on girls who may concentrate more on the boys’ attention and thus interfere with the normal learning activities. Many religi ons perceive that boys and girls ought not to attend classes together, particularly during the age of adolescence when such children are curious and have-not yet acquired discipline in the body and mind. The religions with this perspective fear that children may engage themselves in sinful occasions in intimate quarters for the time allocated in school. They suggest that children should not be exposed to this â€Å"risky† situation till when they mature up and get ready to involve in legal circumstances. Above all, separating them keeps their minds focused on studies rather than on each other in the class (Leinhardt432). Other proponents suggest that single-sex education is the best because it is believed that children achieve higher results when taught separately than in unison. Boys’ and girls’ intelligence differs significantly, so their learning pace differs as well. Girls are more passive learners and perform well when it comes to classroom discussions and drawings or diagrams. Their visual ability is also high and are believed to be auditory learners. On the other hand, boys learn more kinetically and like practical learning. This assumption means that by teaching gender-based classes, different learning styles can be catered for and thus teaching them together will mean interfering with their potentials. Boys and girls are engaged by dissimilar stimuli, proving that if a teacher caters the class to the interests of girls, he might lose the boys and vice versa. Boys are sometimes intimidated by the superior verbal abilities in some subjects such as English, but can score far better if girls are not in their midst. The same applies for girls in science subjects, P.E, and woodwork. According to one American psychologist, who is also a family doctor, Dr. Leonard Sax, girls ought to learn on their own. He states, â€Å"The best possible thing you can do to help your daughter is to get her into a girls’ school.† His main arg ument is that the single-sex schools are a good way to eliminate the gender stereotypes in the society. To him, girls in schools with specified gender are more likely to study subjects that are perceived to be masculine. They can pursue engineering, technology, computer science, and physics and be more active in competitive sports compared to girls in co-educational schools setups. Further, he argues that the focus

Procurement Cost Plan for Heating Installation

Procurement Cost Plan for Heating Installation Q) Establish some contractual and procurement difficulties if your Organisation were to be main contractor for installation of a district heating scheme serving 100 pensioners bungalows. Produce a basic procurement cost plan for contractors to price against. CHAPTER 1: INTRODUCTION District heating is a system where the heat for an area is produced centrally, and hot water or steam is transported to the buildings through a network of pipes. Heat is transferred into individual properties through a heat exchanger, and then used in conventional heating systems (in flats, for example, there may just be one heat exchanger for the whole block). District heating networks vary widely in scale from individual developments or apartment blocks to whole cities. In Denmark, where district heating accounts for about 60% of the heat supplied, cities such as Copenhagen receive heat from large-scale power stations and energy from waste plants situated up to 40km away. Modern district heating can be cost effective and reduce CO2 emissions compared to conventional heating systems. This is because generating heat centrally at large scale can reduce costs compared to generating heat in boilers in individual properties, particularly when combined heat and power (CHP) plants are used. Heat transported through the network can also be converted into cooling using absorption chillers, again improving the efficiency of the system and also providing an option to use heat produced in the summer.   District heating is more environmentally friendly than conventional heating, the potential to reduce emissions will depend greatly on the fuel used and the type of central plant that is generating the heat. Modern district heating offers the potential to use a variety of low carbon and renewable heat generation technologies, such as CHP using fossil fuels, biomass or waste, biomass boilers or surplus heat from industrial processes. As an experienced and tested technology, employed effectively in many countries, district heating has evolved significantly from the days when it was first installed. Networks are now highly efficient, with sophisticated heating controls that allow suppliers to maintain the network and consumers to easily manage their heat use. Underground sensors are able to quickly locate any leaks, and back-up generating plant, is used to limit the effect of possible problems with the central generating plant. CHAPTER 2: AIMS AND OBJECTIVES OF THIS STUDY The main aim is to establish the contractual and procurement difficulties of the main contractor for installation of the district heating scheme serving 100 pensioners bungalows. The aims and objectives can be summarized as follows; To install a district heating scheme to serve 100 pensioners bungalows. To conduct the feasibility study of CHP/CH for district heating. To establish contractual and procurement issues that may occur in this project scheme. To study life cycle costing of the district heating scheme. CHAPTER 3:   FEASIBILITY STUDY OF CHP/CH FOR DISTRICT HEATING SCHEMES Any CH development, whether new or refurbished, large or small, should start with a feasibility study, during which the technical and economic viability of community heating, compared with other possible options, will clearly emerge. The application of CHP enhances the combined heat option by providing heat and power with a very high overall efficiency. So this section deals primarily with the feasibility of CHP/CH schemes. Options should be compared using sound economic principles, always ensuring that full life-cycle costing is used. The content of the feasibility study will be far reaching and, in the course of the work, many fundamental decisions will be made as to the technical approach and the most attractive option to be pursued. Once the project development stage is reached it is much more difficult to change course. Consequently the feasibility study needs to be carefully procured, managed and fully discussed before proceeding further. 3.1:   Defining the brief Whether the study is being carried out in-house or using external resources, it is necessary to define a brief. This must state the objectives clearly, and provide information on existing buildings and their heating systems, the general aspirations of the organisation commissioning the study, and the time-scale for the study. Any particular issues of concern should be mentioned, but otherwise the brief should not constrain the scope of the study.   If external consultants are to be appointed, their selection should be primarily on the basis of the capability, qualifications and experience of the study team and their approach and methodology. The study should include engineering, economics, environmental and commercial issues, together with related health and safety matters, for which a comprehensive team of experts needs to be assembled, often with external consultants working closely with in-house lead personnel.   An indication of the economic parameters to be used in assessing options should be provided in the brief, e.g. the test discount rate and the period of analysis to be assumed in a discounted cash flow analysis. Such information will be needed during the study, and early discussion and agreement on these parameters is advisable. It is important to insist that the correct basis of full life-cycle costing is applied to each of the options under consideration.   Once the main options have been established, capital costs will need to be estimated, as well as operating and maintenance costs where these are the responsibility of the CHP/CH developer. 3.2:   Heat and electricity demand assessment The starting point of a study is the determination of the market for heat, cooling and power. Initially, this involves enlisting support for a scheme from organisations such as the local authority, large hospitals or a university, all of which can help to provide essential core load for a proposed scheme. It is also important to consider the concentration of heat demand which can accure from such potential customers. Cooling by means of absorption chillers offers a further use for heat, particularly at times when heating is not required. The heating, cooling and power requirement for buildings can be obtained from previous data, provided the existing building use is to be remain unchanged, or by energy modelling techniques. It is important that all cost-effective energy-saving measures for the building either be implemented, or at least considered, before determining heat demand. The fundamental minimum requirements of the heat demand assessments are: †¢ the temperature requirements of the heating system †¢ the determination of peak heat demands †¢ annual energy consumption. These data’s will enable some approximate economic work to commence. However, the revenues from the production of electricity vary with time of day and time of year, and hence the cost of heat production from a CHP plant will also vary over the years. It will, therefore, be necessary to determine a heat demand profile over the year, at least on a monthly basis and preferably weekly.   Monthly heat demand profiles can be estimated using weather data, together with establishing a hot water energy demand profile. In addition, the variation of heat demands over a 24-hour period will be useful, but these data are likely to be available only if a high level of instrumentation has already been installed within the buildings. The hourly heat demand profile is required so that simultaneous heat and power production can be simulated. For electricity, half-hourly data will normally be available for larger users, and monthly data from bills. Consideration needs to be given to the effect of the following on demand profiles for heat and power:    †¢ metering and charging tariffs — if historical data are based on un-metered heat, a change to metered supply normally leads to significant reductions in heat use. †¢ there may be cost-effective opportunities to reduce heat demand by adding insulation to the building fabric. †¢ liberalisation of the electricity market makes it easier to sell electricity directly to residents on community heating schemes. †¢ use of surplus heat for cooling, particularly in summer, when residential heating requirements are low or zero. At the feasibility stage these decisions will not have been finalised and it may therefore be necessary to proceed with a range of possible heat and power demands. 3.3:   Heating systems within buildings It is necessary to establish details of existing heating systems within the buildings. Some of these may be unsuitable for connection to CH systems, in which an outline engineering design will be needed for their replacement. Where systems are more compatible, their operating temperatures and pressures need to be established together with an assessment of their effectiveness in meeting current and future needs. If there is some extra capacity available then it may be possible to reduce operating temperatures and flow rates in heating circuits, which will generally be of benefit to the CH scheme. It is also important to establish the method of control used for both time and temperature in order to predict accurately effects on the CH systems. When details of existing systems are available it will be possible to propose a programme of works that will enhance existing systems and yet still be compatible with the proposed CH system. However, several options may have to be considered and cost estimates are prepared for use, in an overall option appraisal. In some buildings, the provision of domestic hot water may represent a significant part of the demand, and there are a number of ways of generating domestic hot water from a CH system. The most energy-efficient schemes will involve taking advantage of the low temperature of the cold water feed so as to cool the community heating return as close as possible to this temperature. This leads to the use of non-storage calorifiers or additional coil surface in cylinders. In larger buildings, two-stage heating, utilising the return water from a space-heating circuit to carry out pre-heating of the cold water feed, is the best solution, provided it should be economical. 3.4:   Central Plant Once the heat demand assessment has been made, work can commence on examining the central plant options. The aspects to be covered are: †¢ prime mover choice †¢ fuel choice, contract flexibility, and security †¢ site location and topography, and interfaces with fuel, electricity and CH  Ã‚  Ã‚      infrastructure †¢ balance between CHP heat and boiler heat †¢ provision of standby capacity †¢ building to house the plant.    It is likely that a number of options will present themselves and each will need to be analysed under similar assumptions to determine the optimum selection. Capital, operating and maintenance costs will need to be assessed for each combination of plant. The CHP operating strategy needs to be developed to establish the most economical method of operation in relation to varying heat and power demand profiles and varying selling prices, e.g. following the heat demand at full output and dumping heat. A spreadsheet-based operating model is essential to ensure that the correct operating strategy has been made and to calculate the annual energy flows, and to permit rapid sensitivity analysis. The optimum CHP plant capacity needs to be determined by considering a range of plant sizes and by carrying out an economic assessment of each.   For single-site CHP projects it is important to have a reasonable match between the generated output and the electricity demand. For a CHP/CH system, electricity is often sold in bulk and the site demand must also be taken into account. However, there may be good opportunities for selling electricity to customers who are more directly linked to the scheme, by use of system arrangements. In this case, modelling the CHP plant in relation to electricity demand may need to be considered. The use of thermal storage and heat dumping may be of greater assistance in allowing the CHP plant a higher flexibility in matching demand profiles. There may also be opportunities for tri-generation (heat, chilling and electricity). Some CH schemes are initially established without CHP, due to the large capital outlay involved. Even without CHP, there may still be environmental and economic advantages from load diversification, and further economic benefits from purchasing fuel in bulk. The use of pre-insulated pipes and low NO2, high-efficiency or condensing boilers have helped to make modern combined heat systems robust, environmentally friendly, and economically advantageous. It should be stressed, however, that CHP offers immediate environmental benefits, and long-term economic advantages.    3.5:   Heat Distribution systems After the building demands and the central plant location have been determined it is then possible to examine the heat distribution system. In order to analyse the network rapidly and to calculate costs, computer software is essential. For large schemes, only the primary mains, together with sample areas of sub-distribution mains, will need to be analysed at this stage. The more difficult aspect is to determine which routes for CH pipe work are technically feasible and cost-effective. Considerable assistance may be obtained by consulting ordnance Survey maps. These are now available on CAD format but at a significant cost. However, there is no substitute for an informed site survey, and a detailed examination of other utility services drawings. Within the feasibility study it will be necessary at least to identify any major constraints to routes, e.g. road and rail crossings, the presence of underground sewers, railway tunnels, etc. In selecting routes the use of open, grassed areas will lead to significant cost savings, as with the avoidance of major roads. Consultation with the Local Authority Planning and Highways Department is essential. 3.6: Optimisation This is the most complex phase of a feasibility study, where the various options available for CHP plant, heat distribution and building heating systems need to be assembled into a number of scheme options — all with their individual sets of cost and revenue streams. Some cases may be simplified by a process of logical comparison, but normally it will be necessary to compare the options using discounted cash flow analysis, and hence to determine the preferred option on the basis of maximising net present value or internal rate of return. Some of the system optimisation issues that are likely to need evaluation are given below. 3.6.1: Operating temperatures A high flow temperature will result in a larger temperature drop, lower flow rates and hence smaller pipe diameters can be used. This capital cost advantage will be offset by the need for more expensive building connections and possibly higher heat production costs, depending on the CHP plant selected. 3.6.2: Operating pressures The option exists to run the system at a lower operating pressure by over-sizing the network; the extra cost incurred should be compared with savings from using the cheaper direct connection method to link building heating systems to the community heating network. Pumping costs also need to be considered, particularly for larger systems, where higher design pressure reduces the amount of booster pumping required. The topographic variation will also need to be considered when deciding upon operation pressure. 3.6.3: Size of scheme A smaller scheme may be more compact and have a relatively inexpensive network, but larger schemes may result in economies of scale for the CHP plant arising from higher efficiency and lower capital cost per kW. The phased expansion of the scheme also needs to be considered, as does ways in which this might affect the plant and the network design. 3.6.3: Heat meters The installation of heat meters will result in lower buildings energy use and reduced operating costs. If the individual dwellings are equipped with heat meters, energy savings should be compared with the additional capital cost and consumer administration charges. It is also possible that the provision of heat meters for each dwelling may be the only way to achieve market acceptability by residents and energy developers. In addition, the inclusion of heat meters will have a positive effect on Standard Assessment Procedure rating (SAP). 3.6.4: Building heating systems The conversion of a heating system to more compatible operating conditions will involve additional capital cost, but if it results in better plant selection or increased heat sales it may be justified. One example is converting steam heating at a hospital to low temperature hot water heating suitable for connection to a community heating network. 3.6.5: Improvements to building fabric Some buildings, fabric insulation improvements will be cost-effective in energy terms. The economic advantage is not as great when the building is supplied by CHP/CH as it would be for small conventional boilers or electric space heating, because the marginal cost of heat is lower. There is, however, a financial advantage in reducing peak heat demands as the capacity of the CHP plant and the heat distribution network can be reduced. The resultant saving in capital cost needs to be included in the economic assessment of insulation measures. Once the main options have been established, capital costs will need to be estimated as well as operating and maintenance costs where these are the responsibility of the CHP/CH developer 3.7:   Revenues from heat and electricity sales 3.7.1:   Heat sales A good understanding of a customer’s current and likely future costs for conventional heating is required in order to judge the maximum heat sales income available. These costs will include fuel, operating and maintenance and provision for future boiler replacement. It will be necessary to structure a heat sales package so that the advantages can clearly be seen. At feasibility level there will need to be a sufficiently large discount to be confident that this level of income can be obtained for the period of analysis. A long-term commitment is unlikely to be obtained at this stage and information on existing costs may be limited, so a cautious approach may be needed. The situation is clearer in the residential sector where the costs of the conventional individual boiler systems are generally well established. The main options available in the residential sector are: †¢ sales to individual residents by means of a fixed charge related to size of dwelling †¢ sales to individual residents based on measuring the heat energy actually used (dwelling heat meters) †¢ sales to individual residents based on the measurement of actual energy used by a block of flats and an apportionment based on size of dwelling/occupancy.    Pre-payment systems can be used to collect either fixed or variable charges or a combination of both. Some consideration should be given to assessing the likely levels of bad debt where prepayment systems are not installed, and bad debt costs may need to be incorporated in the economic analysis. 3.7.2:   Electricity sales Where CHP plant is installed, it is vital to obtain the maximum income from the electricity produced. Typically, a 10% increase in electricity sales will improve the internal rate of return (IRR) of a project (see section 1.10) by 2%, whereas a 10% increase in heat sales will improve the IRR by 1%. The CHP/CH company may opt to sell electricity in bulk to the host public electricity supplier (PES), which will normally offer terms on a p/kWh basis for electricity generated at different times of the day and year seasonal time of day (STOD) tariff. However, if the CHP/CH company can supply electricity users directly (this may include residents themselves) a much better return can be obtained. Among the more favourable options that exist, (following the liberalisation of the electricity market in 1998) is the sale of electricity direct to residents and other customers. A summary of the options is as follows: †¢ sale to the host PES †¢ sale to a second tier supplier, i.e. othe r PES’s and other suppliers of electricity †¢ direct sale to customers as a second tier supplier. This implies pool membership for    an aggregate supply of more than 500 kW †¢ sale under the non fossil-fuel obligation (NFFO) (only for energy-from-waste       projects which have bid for this arrangement in advance). †¢ sale through the pool (this entails having pool membership and is more appropriate    for projects in the range 30 MWe-50 MWe) †¢ sale as an on-site generator to other customers on the same site. It will normally be helpful to use the conventional route of sale to the host PES for the base case analysis, with the other options considered as possible improvements that can be investigated, depending on the scale of the project and the resources of the study. An element of negotiation will be needed in most of these options. As a result, definite figures are not likely to be available at the feasibility stage and a range of results may be presented as a sensitivity analysis. The sale of electricity as a second tier supplier may be of particular interest to CHP/CH schemes because there will be the opportunity to market heat and electricity together to customers on the community heating scheme. Selling two utility services may also bring benefits in metering and charging arrangements. This option is therefore discussed further below.   If a CHP/CH scheme is to undertake to sell electricity direct to customers, additional arrangements will be required, for example: †¢ a top-up and standby purchase arrangement for times when the generation is less than customer demand (including times of CHP plant outage); as a pool member a second tier supplier can purchase this power direct from the pool †¢ a contract for selling spill power for times when more power is generated than customers demand †¢ either the payment of use-of-system charges, the purchase of existing electricity infrastructure or the installation of new cables in order to transfer power to the customers. In the domestic sector, the creditworthiness of customers should be considered and the possible need for a form of prepayment. The management of debt collection is a customer care issue, and disconnection policies need to be fully developed if customers are to be retained in the long term. 3.8:   Development Programme An important output from the feasibility study is a development programme. This is required first to permit the construction of cash flows for capital expenditure, and second to enable advance planning of subsequent stages. A separate, more detailed programme may be produced covering the period of development from the conclusion of the feasibility study to the start of construction, if the route to achieve this is sufficiently clear. It is also worth establishing a watching brief on all work involving renewal of underground services, so that opportunities may be taken to coordinate projects, thus reducing costs and disruption. Issues to consider when drawing up the programme are: †¢ the need for a further project definition stage †¢ the need for further site surveys and investigations    †¢ consultation with customers and adjacent building owners and residents †¢ planning applications (and associated environmental statements) †¢ Building Regulations applications †¢ energy rating and emission improvements †¢ preparation of invitations to tender †¢ tender period †¢ short-listing construction companies †¢ short-listing energy developer companies †¢ short-listing operating companies †¢ assessment of tenders and final negotiations of contracts †¢ mobilisation †¢ site clearance †¢ construction †¢ commissioning and testing †¢ operation and maintenance. Supervision during construction is of paramount importance in order to secure the necessary quality of system. 3.9: Economic Appraisals At the heart of any economic appraisal are the cash flows, a set of annual capital, operating and maintenance expenditures, and annual revenues from the sale of heat and electricity. These cash flows are normally evaluated in real terms.   To compare scheme options, and determine whether the project is economically feasible, there are a number of arithmetical calculations based on the cash flows. It is essential that, when conducting an economic appraisal, full life-cycle costs are used to compare the various options. Simple payback period Defined as the period in which the initial investment is recovered by the annual saving. Generally this approach is too simplistic where the capital expenditure may be spread over a number of years, and where the income may vary from year to year. It is therefore not recommended. Net Present Value (NPV) To calculate the NPV it is necessary to define the cost of borrowing capital (or lost income from capital which could have been invested elsewhere) and the period for the analysis of the project. Internal Rate of Return (IRR) This can be defined as the test discount rate that results in a net present value of zero. IRR is less robust than NPV as it can lead to the selection of a smaller-scale project which, although generating a higher return, involves less capital so that the total value of the income stream is lower than the maximum potential. Both NPV and IRR calculations are available within most spreadsheet software packages. The above parameters are normally sufficient to compare options and present the results to the client organisation for a decision to proceed further. An appraisal by a financier is also likely to involve the calculation of tax implications and debt cover ratios. As an illustration of an economic appraisal, two approaches are outlined below. †¢ From the perspective of a building owner who wants to examine the cheapest method of supplying heat and power to the building or groups of buildings. The economic analysis would assemble cash flows for capital and operating costs for both the CHP scheme and the alternative approach of conventional boilers. The CHP scheme would involve significant initial capital and have an income stream for surplus electricity sales. The conventional approach will have investments in future boiler plant scheduled for future years. The NPV approach enables these varying cash flows to be summed to give a single figure; the NPV in this case being the net present cost for supplying the site with heat and power over a defined period. If the CHP/CH option gives a lower cost then it is the more economical option. †¢ From the perspective of an energy developer company, cash flows will be established for capital investments and income from both heat and electricity sales. The heat and electricity selling prices will be related to the market for these energy products. An IRR can be calculated for the project investment and the NPV for a given discount rate. The CHP/CH option with the highest NPV will be selected and the IRR must be greater than the minimum required by the energy developer company, taking account of the risks in the project.   It is worthwhile investigating whether any local major consumer, such as a local authority, is willing to connect all their buildings to a scheme. This can reduce the investment risk significantly and improve cash flow. The question of economic viability cannot be separated from an analysis of risk, particularly where project finance is the route employed. It will be necessary to carry out an analysis in which as many of the costs and performance figures as possible can be contractually underwritten before presenting the results to a financial institution for a view on financial viability. A sensitivity analysis is of assistance in identifying which of the many parameters are the most important when considering the risk to the economic performance of the scheme, and also for indicating the range of likely outcomes. From this analysis the advantages of obtaining longer-term fuel purchase contracts or heat and power sales contracts can be judged.   Some community heating schemes are initially established without CHP, due to the large capital outlay involved. It may, however, be instructive to consider the economics of a boiler-only community heating option so that the benefits of the CHP plant itself can be separately demonstrated. 3.10:   Environmental Assessments A preliminary environmental assessment should form a part of the feasibility study, identifying both the advantages and disadvantages of CHP.    3.11:   Health and safety Any construction project is covered by the Construction Design and Management (CDM) regulations. The aim of these regulations is to ensure that safety issues are considered from the start of the project, and this may include the feasibility stage. It will be necessary to appoint a planning supervisor and to carry out an outline design risk assessment. CHAPTER 4: Contractual Issues   4.1:   Works contracts The EU Directive is implemented in the main by the Public Works Contracts Regulations 1991 (SI 1991:2680). The basic qualifying threshold is currently set at special drawing rights (SDR). The rules apply principally to building and civil engineering works together with associated activities such as installation work. Public work concessions are subject to a more relaxed regime under the rules.    Following the adoption of Council Directive 97/52/EC on 13 October 1997, amending the EU public sector directives to align with the new Government Procurement Agreement (GPA), all thresholds for the public sector should now be expressed in SDR.   Where the value of the contract exceeds the threshold, contracting bodies are required to publish a prior information notice giving the essential characteristics of qualifying works contracts following decisions to approve the planning of works. A contract notice should be published in the Official Journal when offers are sought in relation to a works contract. When inviting tenders, negotiated procedures may be used only in exceptional circumstances. The choice is mainly between open and restricted procedures under which all tenderer’s must bid against the same specification and terms and conditions of contract. The negotiated procedure allows a preferred bidder to be chosen before the final terms of the contract are agreed. There are strict provisions on technical standards requiring the use of European standards in tender documentation in preference to national ones.   The award of the contract must be either on the basis of the lowest price or the most economically advantageous te