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. His drive, talent and ambition, however, proved to be as big as Andre himself, and the wrestler became legendary for his achievements in and out of the ring†¦ Andre, however, suffered from acromegaly†¦also known as gigantism, this disease caused Andres body to continue growing his whole life†¦Sadly, over the years the effects of acromegaly continued to wear down his body. Eventually his immense size was just too much for his heart, and Andre the Giant died in Paris,Read MoreA Brief Note On The, Autosomal Recessive Craniotubular Craniotubular Hyperostosis1471 Words   |  6 Pagesdistortions in facial structure, and entrapment of the 7th cranial nerve. Because of the distortion in facial bones, the cranial nerves can become entrapped, increasing the risk for potentially lethal elevation of intracranial pressure. Recognizing the symptoms is the primary means of diagnosing and treating the disorder. 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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. 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