Writing a Progressive Essay Topic

Writing a Progressive Essay TopicWriting a progressive essay topic can seem to be like an enormous challenge, but it doesn't have to be. It is much more important to choose the topic you will write than to find the right topic.Progressive essays can be helpful in almost any setting. Whether they are about a topic that may already be covered in high school, college, or the workplace, or whether they are for the SAT, GRE, or GMAT exams, writing progressive essays will help students improve their scores. While you may never use the same topic more than once, taking advantage of a new topic as often as possible will increase your chances of getting a high score.Writing a topic is not the only thing you need to consider when teaching college students. Reading all of the questions on the test and choosing a topic well can help your students become prepared for the next time they take the exam. Selecting a progressive essay topic is just one part of doing your best to prepare your students for this exam. Other things you should focus on include how to outline the essay topics and questions, reviewing the lessons your students have learned, and how to teach them how to prepare for the exam.There are some tips and guidelines that may help you make the best choice of topic. If you've already written a couple essays, the only factor you will need to consider is how much reading time you have before the test. Taking enough time for preparation can make a difference. Reading thoroughly will give you a better idea of how your students learned the lesson, so make sure you cover all of the material on the essay.It may not seem like a big deal, but you need to decide whether or not your students are going to spend the next several weeks or months learning the material that will help them find the best topic for their test. If your students only need to learn the essentials, you can choose a progressive topic based on the structure of the essay. For example, if the topic is goin g to be an introduction, choose one with one word. If the topic is going to be a conclusion, a brief paragraph may suffice. It is much easier to make a decision about the next part of the essay based on the structure of the first few sentences.Organizing the lesson outline is also a good thing to do. Begin with the easiest topics and move to the most difficult topics before you begin writing the essay. The main goal is to start with the easiest topics, which will save you time in organizing your lessons and helping students prepare for the test.Learning about progressive essay topics does not have to be difficult. If you follow a few tips and guidelines, you'll find it is much easier to think up a great topic than to figure out how to figure out a good topic. Knowing that finding a good topic is as easy as opening a search engine is a big reason why many people choose to write their own essays. As long as you can give your students the best advice you can, writing a progressive essa y will be an easy process for your students.

Strengths And Weaknesses Essay - 1135 Words

‘When people are determined they can overcome anything’. This essay aims to critically review my strengths and weakness in relation to my personal development over my second year at university. The main points of focus will be selling myself to an employer, gaining work experience, applying to vacation schemes, and adapting my CV. When I was first introduced to the Research and Professional Development (RPD) unit I was somewhat disinterested and thought that my core law units were of more importance. However, I have come to understand that a degree is just the foundation to a career in law and this is the time to act for my future self. Before studying RPD, I was not aware of how early I had to start the process of career planning. RPD†¦show more content†¦I can now confidently speak about myself, and articulate my qualities and skills to an employer. This is not something that happened overnight it took time to evaluate myself and become comfortable talking about myself. I used the questionnaire in the seminar handbook to help me identify my key strengths. These included communication skills, confidence and commitment. I reflected on how these would be of value to employers and used practical examples of me demonstrating them. Linking my strengths to my experience was a good way to structure my ‘brand me’ however I lacked the experience to demonstrate those attributes which I will discuss later in this essay. Developing ‘brand me’ could not have prepared me any better for the CLE assessment centre and has proven to be successful since, I was offered my first choice for CLE. Secondly, I had to gain legal-work experience. I wanted to obtain some work experience as I felt that I did not have good examples to demonstrate the skills that I possess especially when conducting the ‘brand me’ presentation. However, my tutor made it clear that even my part-time job working in retail for three years provided me with lots of transferable skills. This included communication skills, teamwork and commitment all skills sought after by employers. These I consider to be some of my strongest attributes . Although, I realised the value of this experience I was stillShow MoreRelatedStrengths and Weaknesses Essay844 Words   |  4 PagesStrengths and Weaknesses Throughout the Mid-SEE I have written reflections on my writing and participated in group activities. I have received comments back from my peers and suggestions to help with revising my paper. With the help of my professor, Professor Church and my classmates, I was able to comprehend their suggestions to me to make my essay better and by revising my classmate’s essays, I was able to point out mistakes that I might have made in my essay, which made myself go back to myRead MoreStrengths And Weaknesses Essay899 Words   |  4 Pagesconditions required to perform job tasks. In this assignment, the writer would to present about the three methods of strengths and weakness. The three methods are observation, interviews and questionnaires. â€Å"Observational research (or field research) is a type of correlational (i.e., non-experimental) research in which a researcher observes ongoing behavior† (ATLAS.ti, 2017). A key strength of observations is that you can observe what people actually do or say, rather than what they say they do. PeopleRead MoreStrengths And Weaknesses Essay797 Words   |  4 PagesThe first strength I have developed is the ability to read and understand people. I believe I work great with people and have a good sense of what or how people are feeling. This skill that I have developed will benefit me throughout my life and leadership positions. I believe that having this skill makes me a good coach. It is said in our text book that, â€Å"coaching is one of the critical competencies for being an effective leader† (Nyman, p.5). I have learned in my personal life from many great coachesRead MoreStrengths And Weaknesses Essay711 Words   |  3 PagesWhat I have learned about my strengt hs and weaknesses regarding the way I communicate is that I am more focused on being democratic and making sure everyone has a voice and that everyone feels heard. The weakness to this style is that it is time-consuming and I, therefore, can sometimes not come to a complete decision due to consistently weighing my options. When I read the twelve different listening blocks, I saw that I do specific blocks with certain people in my life. The biggest one I feel thatRead MoreStrengths And Weaknesses Essay858 Words   |  4 PagesOut of thirty-four strengths, my top five are empathy, developer, futuristic, positivity, and harmony. My top strength theme, empathy, is very accurate to my personality, because I always try to put myself in someone’s elses situation to try to understand what they are going through. I believe that you should always be nice to everyone you meet, because you never know what struggle they may be facing. I always try to smile at everyone I pass and do rando m courteous acts for people to help them feelRead MoreStrengths and Weaknesses Essay812 Words   |  4 PagesStrengths and Weaknesses Throughout my life, my strengths and weaknesses have become more clearer as I have become older. Although we all describe our strengths as positive attributes, and our weaknesses as negative attributes, they are what makes us who we are as individuals. My strengths are important to consider in my overall personality and the way I relate to people. An important strength in my character is my ability to communicate. I find it easy for me to communicate well with othersRead MoreEssay On Strengths And Weaknesses1086 Words   |  5 Pageshas a strength property whether they are aware of it or not. Strength-based approach can give an edge to the student if embraced and educated about these strengths. Someone with the strength â€Å"woo† can excel at becoming the student council president or could be the voice of reason. Along with strengths come weakness such as how â€Å"woo can’t hold a deep relationship. My top 5 strengths from highest to lowest include input, responsibility, intellection, restorative, and connectedness. Strengths such asRead More Strengths and Weaknesses Essay900 Words   |  4 Pages The objective of this paper is to show you the personal strengths and weakness that I identified by asking friends and family their opinion on the topic regarding yours truly, and by examining myself for areas that I am really good at (also known as strengths) and areas I need to improve (otherwise known as weaknesses). After I have identified them, I will tell you how recognizing my strengths and weakness can help me to improve myself to achieve a more peaceful and satisfying personal life. IRead MoreStrengths And Weaknesses Essay1043 Words   |  5 PagesStrengths My mother and grandma both suffered from pancreatic cancer. The cancer had caused them both to get depression, I didn’t see my mom dealing with depression, but I have watched my grandma go through it. Watching my grandma go through it, I realized that I wanted to help. In Indian communities, mental health is frowned upon. People talk about it as a joke, and they don’t think it is a big deal. So, my goal is to make sure people like my grandma get help, and never should be treated with disrespectRead MoreEssay On Strengths And Weaknesses945 Words   |  4 PagesEveryone has their strengths and weaknesses in an area, but our weaknesses can improve and be turned into another strength. One of my main weaknesses was reading and comprehension skills; whether it being a book, article, or even notes. It’s something I have always struggled with, but every weakness can improve into a strength depending on how badly you’re willing to work for it. Comprehension while I read was my largest issue, and it would be so awful to where I would read a whole story and still

Gender Roles Of Women And Men - 845 Words

In today’s society both male and female are expected to play specific gender roles. In Canada women and men are thought of as equal, having the same rights to respect, autonomy, and independence (Bonvillain and Miller 2013: 39). The CBSA ignored this right when the agency allowed religious travellers to avoid female guards. Although men and women may have different roles in their households and communities, their work and activities are equally valued and socially rewarded (Bonvillain and Miller 2013: 39). These roles play an important part in shaping the way individuals think about others in society. The CBSA should not have approved the request of the religious travelers as it disvalued the female guards’ rights by promoting gender inequality and male dominance. The approval of the males’ request raises the gender issue of gender inequality. Specifically because of their gender, the female guards could not perform their regular duties as a CBSA officer. Women and men should be thought of as equal by having the same rights to respect, autonomy, and independence (Bonvillain and Miller 2013: 39). In certain societies women are targeted as weak and unable to fulfill certain male positions. It is argued by Bonvillain and Miller on page 41 â€Å"that other tasks assigned to men and women may not be considered equivalent or equally valuable. The five males did not take the female guards’ occupation seriously as they felt the males would perform the job more efficiently. SocietyShow MoreRelatedGender Roles Of Men And Women1749 Words   |  7 PagesRoles of Males and Females in Different Television Programs Americans watch an alarming amount of television starting from a young age. The average American watches five hours of television a day (Koblin 2016). This enormous amount of media input influences perceptions and is connected to cementing many things in people, such as gender roles. Gender roles are thoughts, actions, and feelings learned by a person fitting their gender due to cultural norms (Santrock 2016). Additionally, stereotypes appealRead MoreGender Roles Of Women And Men1461 Words   |  6 PagesFor years, women have always been inferior to men. Even the bible states, women must be submissive. During War World II, women got a chance to experience a hint of freedom. Not by choice of course. While men went off to war, women had to hold down the fort at home. This marked the beginning to pioneer change. No one foresaw this innovation until it was too late. In a society were men are superior to women, was no longer susceptible. The road towards equality was certainly not an eas y one. AlthoughRead MoreGender Roles Of Women And Men1464 Words   |  6 Pages Introduction: Gender Roles in media is how women and men are portrayed in everyday media such as tv shows, movies, and music. Today media can have negative effects on the thought of gender roles in the society because more and more people stereotype following the media, while stereotyping can lead to prejudices and gender discrimination. This is a controversial issue because men and women are depicted a certain way with unequal and identified gender-related stereotypes which influence the societyRead MoreGender Roles of Men and Women2024 Words   |  8 PagesThe gender roles of men and women are defined before a person is even born. When a parent finds out that their child is either a little boy or girl, themselves and other family members will begin the process of gender role socialization. Gender role socialization as defined in Gidden’s Introduction to Sociology is â€Å"the learning of gender through social factors such as schooling, the media and family.† (Giddens et al. 2014 : 216) By buying all blue or pink, making sure the boy will have trucks andRead MoreGender Roles Of Women And Men Essay1485 Words   |  6 PagesAbstract Through many generations women were not treated equally as men. Women have fought their way to have gender equality but it has been slowly progressing. More women are starting to have high ranked jobs, more have been going into the workforce and don’t have to stay home all day long to take care of the kids. There are many differences between the gender roles (how women and men act or how they should be) when it comes to certain things. Like if you tell a girl, she hits like a boy or tellRead MoreThe Gender Roles Of Men And Women1243 Words   |  5 PagesThe gender roles of men and women were quite different in pre-20th-century drama. In his play Lysistrata, Aristophanes creates a world to bring about his thoughts on the Peloponnesian war with the comedic relief of gender role reversal. The women in his play are not necessarily the way women of his time were, but more of what men thought they were as well as what men feared or fantasized women could be like. Through action an d dialogue, the play shows examples of several different types of women. LysistrataRead MoreGender Roles Of Men And Women1702 Words   |  7 Pagesthe agricultural to industrial societies gender role has gradually changed in many ways. It can be seen from today that the role of male and female does not really much different. From the past with the perspective that women need to stay at home and perform housework while men need to work outside, these perspectives have changed over the time. Gender role which was built within the social contexts and since the globe has changed role of both men and women should be able to transform themselves toRead MoreGender Roles Of Men And Women1362 Words   |  6 PagesGender Roles in Fairy Tales Fairy tales have been around for generations. They are a way to express the idealistic realities of society. In most fairy tales, the roles of men and women reflect the way men and women are portrayed in reality. Many cultures believe that women are to be seen and not heard and that the only necessity for them is to take care of the house and raise children to repopulate society. Fairy tales originated from oral tradition. These stories were passed down and here eventuallyRead MoreGender Roles Of Men And Women1998 Words   |  8 Pages Men and Women have many different life experiences that allow their literature to be different from each other. Gender plays a really important role in society. From the day we are born, we are instantly given a blue blanket if we are a boy or a pink blanket if one is a girl. In society, we are told that we can be whoever we want to be, but many people especially women are criticized if they want to endure a path that is similar to a male. In literatu re, authors are able to express from their realRead MoreGender Roles And Expectations Of Men And Women1009 Words   |  5 Pagesthe last few decades, there has been a trend of shift in roles and expectations of men and women. The shift was dynamic in the latter half of the twentieth century. World had been made a great stride in acquiring and adapting to the new definition of gender roles. These changes can be seen in the fields of education, media, economics as well as many other things. The reason for the change is a rapid increase in the number of women at workplaces-worldwide. Unlikely, this wave of change is

The Dangers Of Adult Children Of Alcoholics - 1772 Words

The primary goal of this paper is to challenge the belief that adult children of alcoholics tend to abuse alcohol as the result of bio-genetic composition, and to show instead the evidence that the unpredictable home environment in which alcoholics grow up may be responsible. I will also review the risk for alcohol abuse among and how growing up in a chaotic family environment affect adult children of alcoholics. Families with either one or two parents alcoholic they home life is in consist turmoil. They often have rules the children must follow and lack parental guidance. The children also to do not develop healthy coping skills and tend to be at risk of becoming alcoholic themselves due to their home environment. This kind of†¦show more content†¦During our class of addiction we talk about the role that each person play in the family in regards to addiction. According to the chemically dependent family model we have C.P. person, Hero, Mascot, Enabler, Scape Goat and Lost Child Passive adult each of them has issues that they are struggling within themselves. When doing family therapy for family with alcohol addiction you will see and understand this model. After reading Drinking A Love Story by Caroline Knapp this story sound so familiar. Caroline reports that she had her first drink at age 14. She does not know when or how it got away from her and she began drinking all the time. Caroline knew that her drinking had become serious problems and she really wanted to quit but, it was hard. One of the reasons it was hard for her to quit she love the way drinking made her feel and â€Å"its special power of deflection† (A Lover Story by Caroline Knapp pg 5). She could not stop drinking she was in love with alcohol and they had a very good relationship that she was not ready to let go. She could not imagine living without alcohol because it has been a part of her life for so long. She really goes into detail about her drinking and the quilt and embarrassment the next morning along with a hangover. The book also talk about her going to different place talking about her addiction

Washington State Institute Public Policy Evaluation

Question #5 Washington State Institute Public Policy Evaluation Program: Going Home – Washington State Reentry Project 18-Month Recidivism Rates for Participants Authorship – none listed (contact person Elizabeth Drake) Time Period: 2007 to 2008* The focus of this paper was to evaluate a reentry program in the state of Washington. For the purpose of this evaluation, the author(s) evaluated reentry efforts and measured recidivism rates for participants in Washington State Department of Corrections Going Home project. Targeted audiences for this assessment were the general public, policy makers, program implementers, evaluators, academics, and the state government. In order to evaluate the program, a quasi experiment was conducted which comprised of a treatment group, individuals participating in the Going Home project, and a control group, individuals who did not participate in the program. The assumptions were that lower recidivism rates would be observed among individuals who participated in the program. This assumption was based on the program’s objectives in assisting the offender and community with reintegration efforts. Together, the offender and community were given resources that assis ted in alleviating transitional issues experienced by offenders. The goal of the project was to refer offenders to resources as they transition into the community; prepare communities for an offender’s return; and increase Department of Corrections staff communication to prepareShow MoreRelatedTraum Trauma And Its Effects On Mental Health1141 Words   |  5 Pagesinto early adulthood.10 The goal of the study is to identify patterns of how juvenile offenders stop antisocial behavior by comparing the effects of these patterns, how the community affects these patterns. Pathways to Desistance helps courts clarify policy debates about the best way to serve adolescent offenders. Targeted behaviors involve assessing particular issues where the effect is measured by evaluating changes in the issue or behavior being targeted. A cost-benefit analysis is a formal way ofRead MorePros And Cons Of Juvenile Drug Courts1589 Words   |  7 Pages Drug Courts Haley Klimesh Community-Based Corrections September 29, 2017 Drug Courts Drug courts are problem solving courts that take a public health approach using a specialized model in which the judiciary, prosecution, defense bar, probation, law enforcement, mental health, social service, and treatment communities work together to help addicted offenders into long-term recovery. Drug courts began in 1989 in Florida, because it was assumed that people that had first timeRead MoreViolence Is Running Rampant Within Our Society1409 Words   |  6 Pagesthe point of drawing blood and leaving scars to the early morning news broadcast of the child abuse and heart-breaking death of two year old Colton Turner of Leander, violence is running rampant within our society. Every year, all across the United States, adolescents are subjected to such violence within their own homes, schools, and communities. According to the World Health Organization (2014), violence is defined as â€Å"the intentional use of physical force or power, threatened or actual, againstRead MoreEffective Discipline in Classroom Management Essay1126 Words   |  5 Pagesbehavior issues at school. A study done by the Justice Center and the Public Policy Research Institute found that six out of ten students suffered from an â€Å"emotional disturbance† and were expelled or suspended between seventh and twelfth grade (Firke, 2011). This same study showed that discipline varied greatly between schools. This report also revealed the urgent need for a more thoughtful technique in school discipline policies. In many cases teachers have exhausted their classroom management strategiesRead MoreSchool Uniforms And The Success Of Public Schools1099 Words   |  5 Pagessuccess of public schools. In 1996 approximately three percent of all schools in the United States had a school uniform policy (Gentile Imberma n, 2009) . In 2015 23% of schools reported a uniform policy (Statistic Brain Research Institute , 2015). Inner city schools are more likely than suburban, town, and rural areas to have a school uniform policy, because urban schools often struggle with violence, failing school districts, and attendance policies (U.S Department of Education Institute of EducationRead MoreCrime Prevention Strategies in the US1367 Words   |  6 PagesWelcome to the United States, where we have a larger number of detainees than teachers, and that must say a great deal in regards to our framework. Wrongdoing is an issue that has influenced the United States and different parts of the world since the start of time. For the United States, the equity framework utilizes discipline as a technique to diminishing wrongdoing the nation over, however would it say it is truly meeting expectations? Some might say that discipline is the best manifestationRead MoreThe Effects of the 2010 Iom Report on the Future of Nursing1439 Words   |  6 PagesThe Institute of Medicine was established in 1970 by the National Academy of Sciences. This organization was designed to secure the services of prominent members of appropriate professions in the examination of policy matters relating to the health of the public. â€Å"The Institute acts to be an adviser to the federal government and, upon its own initiative, to identify issues of medical care, research, and education† (Institute of Medicine [IOM], 2010, p. 5) In October 2010, The IOM (Institute of Medicine)Read More How Many People are Homeless? Essay1591 Words   |  7 PagesHow Many People are Homeless? Many people call the National Coalition for the Homeless to find out how many people are homeless in the United States. There is no easy answer to this question, and in fact, the question itself is misleading. In most cases, homelessness is a temporary circumstance -- not a permanent condition. A more appropriate measure of the magnitude of homelessness is therefore how many people experience homelessness, not how many people are homeless. Studies of homelessnessRead MoreThe Policy Design For Recreational Cannabis Model769 Words   |  4 Pagesfederal legislation, posing a major challenge in terms of public policy design, implementation and evaluation. In the next sections, for analytical purposes, the policy cycle will be divided in two major models: the legalization for recreational purposes (4 states) and legalization for medical purposes (in all of its forms) (33 cases). 3. Design stage 3.1 Policy design for recreational cannabis model The main goal pursued by the legalization policies is to convert marijuana in a tradable commodity, underRead MoreStrategic Plan Evaluation1771 Words   |  8 PagesEvaluation of a Strategic Plan Information on strategic planning in nonprofit organizations is limited (McHatton, Bradshaw, Gallagher, Reeves, 2011). However, critical elements of a strategic plan have been identified, including a vision and/or mission statement, strong leadership, collaboration of stakeholders, and a methodical way to assess progress (McHatton et al., 2011). This paper identified, reviewed and evaluated a nonprofit strategic plan. The Institute of Museum and Library Services

Special Need in Healthcare

Question: The SHARP Team, (Social Inclusion, Hope and Recovery Project) is a community base team in North London that caters for both in-patient and those in the community. Their intervention is based on: clients choice, integrated psychological, social inclusion support and healthy Living programmes including attending the gym, womans fitness and football. As a student of health and social care studies you have been asked as part of the placement requirement to give a presentation on the concept of health, illness and wellbeing to a team of nurses, Psychologist, recovered Service users, Police officers, Religious representatives and a Carers social support group. Amongst the guest, was a 55 year old gentle man from Jamaica diagnosed with a form of mental illness with (challenging behaviour needs) well known to the local police. He gave a testimony of how his life changed around by attending the centre. He also suffers from type 2 Diabetes, Non compliance with his medication, had poor relation ship with his GP, poor exercise regime and poor eating habit. Since I started attending the centre, he says my health changed completely. My eating habit has changed. I have developed self confidence. My blood pressure is stabilised and I now enjoy going to the gym, exercising regularly. My relationship with my GP and the community has improved and my blood sugar level is within normal limits. I now sleep adequately without any medication and befriended people who I hang out with so Im healthy and I thank my God that my Pastor, who lay hands on my head each time I go to church Task 1 1. Mr Jack testified of his blood sugar level being under control, his relationship with the community is civil. He complied with his medication and his spiritual needs are met. How would you analyse the care given to Mr Jack in terms of the holistic concept of health, disability, illness and behaviour. (A.C 1.1) 2. As a student of health and social care present at the meeting, you are asked to feedback to your colleagues about your experience. Assess how peoples perception of mental illness and other specific needs have changed over time. (A.C 1.2) 3. The SHARP team has been providing care based on a holistic approach. Analyse the impact legislation, social policy, society and culture has had on the way that these services are made available for individuals like Mr Jack with special needs? (A.C 1.3) Task 2 Mrs Murky, a 45 year old Polish woman has just been transferred from the AE into a Respite nursing home waiting funding for placement. She is having communication difficulties. She is partially deaf and is registered blind. She seems to be happy when someone visits that speak Polish. The staffs of the nursing home have started facing difficulties of how to engage Mrs Murky who cannot speak English fluently. 1. Analyse the care needs of Mrs Murky as someone with specific needs? (A.C 2.1) 2. Explain what would be the current systems for supporting Mrs Murky at the Respite Nursing Home. 3. Evaluate the services available in a chosen locality for individuals with specific needs that would benefit service user like Mrs Murky. (A.C 2.3) To gain a merit grade and a Distinction grade the following criteria as shown below must be met: Discuss the skills of a health and social care practitioner in caring for an individual with communication deficit to enhance the care given. Analyse the other professionals within the multidisciplinary team that you would invite to a case conference organised for a patient like Mrs Murky. Task 3 Explain the approaches and interventions available to support individuals with specific need such as Mrs Murky who may be suffering from dual diagnoses of being blind and deaf. 1. Evaluate the effectiveness of intervention strategies for an Mrs Murky as a service user with specific need(s) 2. There has been emerging developments in the UK in supporting individuals like Mrs Murky. Discuss how these would potentially impact the care given to people with specific needs? (A.C 3.3) Task 4 case scenario Mr. John has been in mattock nursing home for the past six years diagnosed with mild Dementia and is loved by everyone who visits the home. He used to be the model patient of the home and engages with every activity. He used to be chatty and helps with domestic chores. Suddenly he started becoming aggressive towards staff and other service users. Mr John was observed by staff to become very lethargic, excluded himself from every form of activity within the home. Most times he will sneak from his own room into another residents room scolding them to leave his room or he would drag them off his bed or will call the police. He will rigorously question the staff and refused to comply with any form of treatment. Some staff started calling him names and labelling him as being rude, insolent and a violent man. During a case conference to review his care plan there was the proposal of transferring him to another nursing home specialising in challenging behaviour. Mr John was referred to his GP who later came to examine him. After a period of assessment, he was diagnosed with an acute Chest and urine infection. He was treated with Anti-biotic therapy (pharmacological intervention). Mr John got better and turned to his old ways of doing things. To gain a pass grade the following criteria as shown below need to be completed 1.Explain the different concepts of challenging behaviour and situations whereby it can be misdiagnosed like in the case of Mr John in the above scenario. 2.Describe the potential impact of challenging behaviour to the individual and to health and social care organisations like Mattock Nursing Home. 3.Analyse strategies for working with challenging behaviours associated with specific needs in relation to the service user who suddenly changed from being a model patient to a patient whose behaviour was seen as challenging. (A.C 4.3) Conduct a Literature review on the subject of Managing Challenging behaviour in health and social care. Discuss how this module have changed your views on caring for people with Challenging behaviour needs compared to how people within your own culture perceive it. Answer: Health care is a multifaceted hence it is a complex domain which requires multi-modal approach. The health care requirements differ from person to person due to difference in faith, belief, culture, practice and various other factors. The traditional healthcare system was focussed only on treating particular health conditions and symptoms however with the time the health care system evolved a new definition of health with inclusion of different bodies governing different aspects of health hence the focus shifted from symptoms centric treatment to patient and community centred (Dossey et al, 2012). The huge improvement shown by Mr. Jack leading to both physical and mental stability have been possible only through holistic health care approach provided through SHARP (Social inclusion, hope, recovery project). The holistic health care method considers the overall needs of a patient as the centre of treatment which consist of body, mind, emotions and spiritual needs (Helman, 2014). These parameters are taken into consideration to achieve complete wellness and stability. As per Mr. Jack, previously he suffered from many difficulties such as following diet chart, treatment regimen, communicating with his GP and socialising. This reflects that the previous treatment regimen was only focused upon the disease without meeting the spiritual and emotional requirements of Mr. Jack. The holistic care approach balances the treatment given for the disease and emotional wellbeing of the patient which results into faster recovery (Myers, Sweeney, Witmer, 2000). The word health in holistic care approach does not mean only physical health rather it includes mental and social health as well. Illness results into reduction in the functioning ability eventually leading to social isolation due to either inability of the society to accommodate with such people or due to the low esteem of such people. The distinguishing features of the SHARP project helped Mr. Jack to not only recover f rom his illness but also to socialize which positively affected in his overall wellness. As Mr. Jack testifies that father and pastor of the church helped him a lot during his bad days it showed his social inclusion. The primary focus of the project is not to improve only the physical condition of Mr. Jack but also to convince the entire community to increase tolerance and to accommodate such individuals among it. Working with such an approach gives a new hope and ability to look beyond conventional health conditions and to start fresh having complete physical and mental wellbeing (Koshlander, Silva and Lexberg, 2009). The SHARP project works with different strategies such as intervention at the occupational level, sharing the experiences with users of this service, involving education and increasing the social contacts. Mr. Jack after joining SHARP got opportunity to mingle with others and gain knowledge form the experiences of others who once had gone from stages similar to his. T he stories of their struggle and success played a major role in his healing and recovery process. Hence the holistic approach of SHARP project not only resulted into speedy recovery of Mr. Jack but also normalized his life. TASK 1 The sessions conducted during the entire period of SHARP project and the presentation given was an eye opener for the participants in many ways. Prior to my presentation the common perception of mine towards general public was that the mental illness is not well accepted among them and that they still consider it as unsocial and negative. However after I gave presentation and had discussion with people from different sections of the society I came face to face with total different scenario which forced me to change my perceptions. The perception of the common public from all the communities consisted of positive feedback towards the mental illness and social inclusion of such individuals. The mass showed increased tolerance for disabled people. Thus it can be concluded that people started accepting mental illness instead of taking it as social stigma and they also strongly believe that the mental health of such individuals can be achieved and that such individuals also have same righ ts in the society( Thoits, 2011). However the session gave both kind of experience, apart from positive there were some negative interactions encountered and such people rather than accepting mental illness socially suggested several alternatives. For example some people expressed that they dont want to stay in the neighbour of a mentally challenged individual but at the same time accepted the fact that such individuals should get social rights. Hence their action and acceptance showed a gap which can be only filled through education and increasing awareness. Apart from this in general it appeared that over the time people have started accepting the mentally challenged or disabled individuals as normal and supporting them to regain their health and social well-being. This was the biggest positive attitude of the people encountered(Bunnk, Gibbons, Bunnk, 2013). The spiritual and emotional requirements of the people should be met irrespective of their ethnicity, age and health status. From the discussion session it came up that sometime they believe that these accessories help them to overcome all the challenges they come across during health care. The mass that gathered during presentation and discussion had groups of different ages and hence their likings and preferences were also different from each other. For example the aged section of the mass emphasized more upon the emotional, spirituals and social inclusion as the elements for healing and recovery. Whereas the younger section of the mass accepted these elements for recovery and at the same time they had belief that good habits and healthy regimen together with above mentioned elements will result into recovery and complete wellbeing. This difference in the approaches of the two age groups clearly showed the gap between their thinking although both the age groups had same goal of achieving better and complete health. Thus from this it can be concluded that though in the session both positive and negative approach of the people from different community came up but overall outcome of the session was positive which presented that the perceptions of the people are changing towards individuals requiring special care. The policies of SHARP project aims to improve the quality of life through holistic health care approach especially in case of people requiring special attention or individuals with specific needs. It must be noted, to improve the life of individuals like Mr. Jack not only SHARP like project has been initiated , there are other legislative and social policies framed by government addressing people with special need. In 2013, the department of Health released a policy update on social care and health care services emphasizing upon its parallel working. The government decided to help in integration of local councils with health care organizations to give better care. This has helped SHARP like projects gets success. Through local bodies, people like who requires specific care can be included in this project, which will be benefitted by project actions. The health and social care act was launched in 2012, in order to integrate social care and health care. Similarly, the care Act of 2014 has emphasized upon implementation of certain guidelines towards healthy ageing and care for older adults. This guidelines will came into effect after April 2015. The statutory guidelines says the health care of aged individuals (majority individuals with specific needs) must address health and wellness promotion, prevention and reduction of needs, delaying needs must be addressed. The aged care must provide informations as access to care services gets improved through dissemination of information. Assessing financial status, integrating with local authorities to provide care and adult safeguarding are some features which is going to be implemented. Looking into the special need domain and health care these legislative guidelines and social policies will improve the care facilitation. The current social policies such as reform in disability act, changing of disability living allowance to independence daily allowance is a welcome move which encourage SHARP like projects to get starte d. TASK 2 2.1 As per NHS, the level of deafness and blindness determines the level of care required which will help in designing the care plan. As per NHS, Deafblind condition is majorly found in older people as seen in Mrs. Murky case. Although her care needs include improvement of hearing, communicator or translator for effective communication and basic day to day supporter the target of care should be different. The first target of her care should be to preserve other sensory functions which are dependent upon effective communication and hearing aid. Since, it is not possible for support systems to provide for all life long, so she must be taught alternative communication techniques. Thirdly, rehabilitation training must be facilitated to improve her independence which is a difficult task to accomplish. In time health check-ups must be carried out to keep a note of interventions taken and its effect on her mental and physical health (NHS, 2013). 2.2 The current support system must have enough interpreters for communication. Similarly, the respite care system must have hearing aids and other medical aids for visually impaired persons. Enough beds must be available and assisting staffs must be available at least to make things go smoothly in order to prevent waiting issues. Person having knowledge on different services facilitated by government and free of cost must be employed to provide information correctly(Xie et al, 2013). 2.3 In a nearby respite care a number of services are available, which would be more beneficial for Mrs. Murky. For example- the respite care has all types of adaptive aids, physiotherapists, occupational therapists, information center, living assistance staffs etc. It has a full-fledged pharmacy to supply medications 24 *7. The respite care employs a nutritionist and behavioral support team to address both dietary and behavioral issues for disabled people. This type of facility would help Mrs. Murky better than the current facility. TASK 3 3.1 The major hurdle in case of dual disabilities is communication which leads to major health and mental issues. So, the very first approach should be employing a full time professional polish to English language translator and interpreter. Once, the language interpreter and translator is employed, the next approach should be improving her hearing capability. Since she is partial deaf, she might be able to communicate properly. An audiometry test along with hearing aid for her will help in making communication perfect. Third and one of the basic requirements is a support staff for helping her in daily routine works. Since she is blind, she needs help while walking, finding things and carry out her daily personal hygiene activities. The persons employed must be as per patient preference (such as male or female). While addressing these issues proper care must be taken for ethical guidelines and protection of her self-respect and identity(Council, 2012). 3.2 As previously mentioned Mrs. Murky needs a registered professional interpreter, hearing aid and other supportive services based upon her health status. These three interventions will definitely help Mrs. Murky in leading a healthy quality life. Since she is polish and has difficulty in speaking and understanding English, a communicator can help her in translating her needs and requirements in English. She can know the services which she can avail for her disabilities, agencies which support such disable people. The effectiveness of communication in continuity of care has been reported extensively. Secondly, hearing aid will help her in hearing the normal communication and can interpret properly. As she is partial deaf, a hearing aid can help her to listen clearly and convey her needs and requirements. Thirdly, being a registered blind person residential care for adults with disability can address her daily needs and act as support for her daily routine. This can significantly imp rove her quality of life(Weaver, 2012). 3.3 A number of developments have occurred to help people or children with special needs which include Mrs. Murky like condition. A huge number of services are being facilitated by government of UK for disable people. Guidance has been passed by NHS named as Deafblind Guidance in 2009 which provides an instructional guideline for managing such people. Charter like Tameside Interpreting and Communication service has been facilitated to be availed by those persons who are registered blind and deaf (either partially or fully). Technological help such as providing hearing aid for disabled people has been facilitated free of cost. A number of respite care services addressing a host of disabilities has also been launched in recent times. To minimize the communication gap, every private respite care has been directed to have interpreter or translator for at least two nearby local language and one international language. Communication gap can directly affect physical health of an individual. To address such issues, services such as home respite care, adult day centers, residential programs which includes behavioral support, diet support and other residential care such as cooking, bathing , doing regular activities are involved. Thus, it will improve the situations of Mrs. Murky and others in future. TASK 4 4.1 Challenging behavior can be defined as behavior which is shown by an individual having harmful effects on others as well as on self which degrades the quality of life. The individuals showing challenging behavior fails to carry out day to day activities reflected by self-harm, aggression, disruption from regular activities, and infringement of others privacy rights and responsibilities (Hewett, 2012). All these characters can be seen in Mr. John which places him under challenging behavior category. The case of Mr. John must be analyzed on concepts of challenging behavior. The term implicates the behavior is challenging in nature rather than the person and it is not mandatory, the person must be patient of mental disability (Osborne, Simpson and Stokes, 2010) . Thus, calling Mr. John in different negative attitudes name is another reason behind is challenging behavior. Research suggests poor understanding and concluding with false assumptions on personality of an individual can le ad to irritation and challenging behavior (Poppes, Putten and Vlaskamp, 2010). From a challenging behavior perspective, it is absolute necessary find the factors which might have influenced the behavior leading to challenges from all perspective. Behavioral changes is linked with bio psychosocial perspective which forces researchers, scholars and clinicians to look into medical influence led challenging behavior as first priority (McAlister, Perry and Parcel, 2008). When, the pain is unrecognized it might lead to discomfort. Similarly, background medical condition might lead to challenging behavior. From the above case study, Mr. John was diagnosed with acute chest infection and urine infection which has its own debilitating effects causing pain and discomfort. The current case study confirms other reported studies where it has shown misdiagnosis can lead to behavioral changes and mostly challenging behavior as found in case of Mr. John. Living and working environment can lead to ch anges in behavior if it doesnt suits to an individual immediate need (Teneij and Koot, 2008). As he was suffering from acute chest infection and urine infection, he must have symptoms which confirms he was in pain. Instead of being diagnosed and treated, he was given rough treatments from social care staffs. One major function of challenging behavior is to gain control over own life and have power. Thus, Mr. John was showing challenging behavior to gain attention a control over his life where he can get relief from pain. 4.2 Challenging behavior with misdiagnosis and dementia is a well reported issue in research as well as evidence based guide. Potential influence of such behavior is causing harm to others and self (Bird, Jones and Korten, 2009). The symptoms exhibited by Mr. John are reflection of first influence of challenging behavior usually seen and reported in patients. For example- he started abusing staffs and infringing privacy of others. This disturbs not only the Mattock nursing home facility environment but also act as a potential risk factor for more mental issues in context of mental patients. He was observed as lethargic, and do not engage himself in daily activities (Andrews, 2006). These activities which are not deliberately planned can worsen the dementia condition and effects. While these influences reduces the success chance of any treatment, scolding and abusing staffs increases the physical as well as emotional distance between the staff and patient. In long term it leads to bre akage in continuity of care and poor health care delivery. This is not only limited to Mr. John but also to other patients at Mattock nursing care. Healthcare organizations are under constant pressure due to an increased patient number and shortage of staff. In such situation, events like this can degrade the quality of care. The mismanagement of above case also suggests, the staffs working may not be competent enough to work in such organizations where mental health is the first priority. Therefore, in long term such challenging behavior reduces the chances of employment for both Mr. John and others working at mattock nursing home. 4.3 From the case of Mr.John , it can be concluded certain event or incidence might have triggered such behavior or any discomfort which was there but was misdiagnosed led to such behavior. As he was regarded as model patient once, the chances of having mental disability or any major mental health issue is less unless he is subjected to any traumatic situation. Since he was a patient of Dementia (Mild), the first benefit of doubt goes to medical causes of challenging behavior. Assessment of health is the first and most important criteria. Misdiagnosis, poor communication might lead to long term pain and discomfort in patients which irritates the patient and forces him/her to show challenging behavior. What makes John an individual showing challenging behavior must be defined. Secondly, assessing any significant change in Johns daily life must be assessed post health assessment to manage his behavior. In case of John, he was diagnosed with two medical conditions which is relatively ea sy for carers to manage compared with other patients showing challenging behaviours. The first step is to assess and look for early warning signals. Post assessment, carers must look for triggers or antecedent to find out what exactly occurs before the challenging behavior. This can provide important leads or cues on exact causes. For example- Mr. John might be asking for some pain relief from acute chest infection which is ignored by the carers. This can be the cause behind his challenging behavior. In case carer fails to know the triggering events it is essential to look after consequences of challenging behavior, i.e. what the person is getting from this type of behavior or not getting that motivates them to repeat such actions again and again. Based upon the findings, a positive behavior support plan can be designed which will be beneficial for the patient. The carer must keep a note of their own actions and behaviors during such assessment and management. Keeping calmness while dealing with such patients and distracting them can help in minimizing their behavioral influence. The strategy must be proactive in nature which acts in a positive way. In proactive strategies, the carer looks for trigger and consequence and meets the need of the patient. The patient is rewarded for adhering to the treatment regimen and the environmental factors are adjusted to keep the patient calm and composed. In the above case, the carer must stop calling him rude or violent and must behave with him normally to find out the reason behind such behavior. Once identified, preventive interventions must be taken to reduce the problem which is forcing the candidates to show such behavior (Cook et al, 2012). D2 this module was an eye opener for me, as it gave me an opportunity to do an in depth study of core concepts of challenging behavior. The main theme or the concept which was learned from the module is the target should be modulating neither the behavior nor the person, which suggests the person, must not be harmed while managing. Although I was aware of the fact, every challenging behavior must have an unmet need which is either mental or biological in origin, the influence of environment and working conditions was not known. The case studies gave an opportunity to look after holistic approach as an evolving strategy in addressing patient as a whole. Health is a multidimensional terminology which has to be understood from more than one perspective in order to keep a person healthy. The perception of challenging behavior shown by different persons is usually perceived as mental disability or developmental disability. In my own culture, certain section of people still believes in occ ult effects and paranormal effect for such behaviors. Therefore, it demands translation of knowledge to common mass and educate them on influence, effect, managing of challenging behavior. References Andrews, G. J. (2006). Managing challenging behaviour in dementia.BMJ,332(7544), 741. Buunk, B. P., Gibbons, F. X., Buunk, A. (Eds.). (2013).Health, coping, and well-being: Perspectives from social comparison theory. Psychology Press Bird, M., Llewellyn-Jones, R. H., Korten, A. (2009). An evaluation of the effectiveness of a case-specific approach to challenging behaviour associated with dementia.Aging and Mental Health,13(1), 73-83. Council, A. (2012). Help When You Need It-Health and Disability-Information on Services. Dossey, B. M., Certificate, C. D. I. N. C., Keegan, L., Co-Director International Nurse Coach Association. (2012).Holistic nursing. Jones Bartlett Publishers. Moniz Cook, E. D., Swift, K., James, I., Malouf, R., De Vugt, M., Verhey, F. (2012). Functional analysis-based interventions for challenging behaviour in dementia.Cochrane Database Syst Rev,2. Choices, N. H. S. (2013). Communication problems and support-Carers Direct-NHS Choices. Helman, C. G. (2014).Culture, health and illness: An introduction for health professionals. Butterworth-Heinemann. Hewett, D. (2012).Challenging behaviour: principles and practices. Routledge. McAlister, A. L., Perry, C. L., Parcel, G. S. (2008). How individuals, environments, and health behaviors interact.Health behavior and health education; theory, research, and practice, 169-188. Osborne, H., Simpson, J., Stokes, G. (2010). The relationship between pre-morbid personality and challenging behaviour in people with dementia: A systematic review.Aging mental health,14(5), 503-515. Poppes, P., Van der Putten, A. J. J., Vlaskamp, C. (2010). Frequency and severity of challenging behaviour in people with profound intellectual and multiple disabilities.Research in Developmental Disabilities,31(6), 1269-1275. Tenneij, N. H., Koot, H. M. (2008). Incidence, types and characteristics of aggressive behaviour in treatment facilities for adults with mild intellectual disability and severe challenging behaviour.Journal of Intellectual Disability Research,52(2), 114-124 Thoits, P. A. (2011). Mechanisms linking social ties and support to physical and mental health.Journal of Health and Social Behavior,52(2), 145-161. Weaver, D. (2012). Supporting different methods of communication.Nursing Residential Care,14(5), 220-223. Xie, C., Hughes, J., Chester, H., Sutcliffe, C., Challis, D. (2013). Exploring the role of independent organisations in care coordination for older people in England.Journal of Social Work, 1468017313478330.

Report on Management Accounting Major Factors for the Success

Question: Indicate the main purposes of management accounting and its relevance to the management of organisations. Evaluate the main cost structures of organisations and methods of their calculation. Determine appropriate methods of calculating break-even, profitability and capital input costs. Answer: Introduction Accounting is one of the major factors for the success of the organization. It gives the decision makers of the organizations all the economic information so that they can take proper decisions. Managing accounting has become extremely essential for all big or small firms as every firm has to maintain a proper systematic record and to check the current financial situation of the company. This particular assignment will cover the importance of managing accounting for the company Sainsbury and will highlight the different types of cost that the company implements. The organisation which is emphasised for Management accounting is Sainsbury Plc. Sainsbury is rated as one of the emerging supermarket chains in the retails sectors of United Kingdom. Management accounting concept is performed under a dynamic organisation to intersect the financial operation from the decision making process (Libby et al. 2012). The concept of Management accounting is essential for proper and smooth functioning of any organisation to operate within the parameters of rendering quality and time management. Meanwhile in the case of Sainsbury which is a retail organisation dealing in management accounting to deal with external pressure from the peripheral of outside force and other interested groups. The importance of management accounting in Sainsbury is listed below Sainsbury has an impactful and systematic management accounting which renders performance within the framework of quality as well as timeliness delivery of information to relevant individual within the organisation. Sainsbury stores the records of its assisting managers in directing and controlling the operations within the parameters of Management accounting. The concept of management accounting adds core values in the effective performance of retail organisation by measuring the activities of the corporate group of people such as top level management Sainsbury management performance extends a raising hand in generating funds through appropriate approach The role of accounting policies has a positive impact in implanting the sustainability in decision structure at all level of management in Sainsbury. Financial accounting concept is different from management accounting. Management accounting is based on external and internal environmental factors of the organisation. On the other hand financial accounting deals with company as a whole. It provides the shareholders and the stakeholders about the financial position of the company (Amihud and Mendelson 2012). Management accounting is also defined as analytical accounting measures which is responsible for collecting, transferring and analysing budgets for processing information on planning, moreover its is helpful in preparing and analysing the budgets based on internal organisation reports. Financial accounting emphasis on past records and reports of certain quarter or year where are management accounting is more oriented towards presenting and forecasting for future. Cost accounting is a systematic analysis of the expenses recording to evaluate the cost of each service or product provided by the company (Kokubu and Kitada 2015). For management, cost accounting is extremely beneficial to maximize profits, economies on costs and fix prices. However, for management control over decision making classification of cost is required. The various type of cost classification is described as follows: By time (Historical and pre-determined) Historical costs are evaluates when the production of a commodity is done to verify regarding actual operations. The specifications of pre-determined costs are based on all factors of standard costs and estimated costs. However, standard costs are entered with a caution compared to estimated costs. By elements or nature (Labor, Material and Expenses) For the product, material is the substance (Spraakman 2015). Material cost can be both indirect and direct. The indirect material is often used in ancillary production to highlight the physical units such as stationary material, oil, convenient stores, etc. The direct material is the cost of portion of finished goods observable to units such as primary packaging, components purchased, etc. Labor cost can also be differentiate from indirect labor and direct labor. Direct labor costs can be described as the wages of the labor whereas indirect labor indicates the labor employed in doing a particular task such as wages of the supervisors, foreman and inspectors etc. There are two types of expenses- indirect and direct expenses. Direct expenses indicates on things such as specific cost units like drawing, design, hiring of employment or any other tools, fees paid to the consultants, and indirect expenses that are not allocated directly to cost centers like taxes, rent, lighting, insurance and depreciation, heating etc. By degree of traceability (Direct and Indirect) Indirect costs are also recognized by common costs are very difficult to identity to a single commodity whereas direct costs are traceable to a particular, or some other activity is taken by costing unit. Cost incurred in different powerhouse can also be referred as the indirect costs whereas concerning the product in the powerhouse, the fuel cost and supervisory salaries are associated with the direct cost. Product association (Product and Period) The cost incurred to run a business such as salaries, rent, administrative and selling costs, etc are associated with the period costs (Dutta et al. 2016). On the other hand, the costs that are added in inventory values like manufacturing overheads and direct labor are the direct costs. By function (Selling, Administrating, Manufacturing, Pre-Production and Research and Development) Administrative Costs The cost that covers the costs of formulating policy is associated with Indirect costs, controlling and directing the operations the organization. Selling and Distribution Costs Distribution costs are the costs that covers a part of the overheads of a production unit. They are variable in terms of commissions, sales and fixed in case of transporting articles to central or local storage. Pre-Production Costs It is the costs that incurred because of the trial runs for starting up a new factory or a product. Manufacturing Costs Expenditures associated with the manufacturing division on labour, direct materials, , packing, expenses, etc. Research and Development It is the costs incurred on the new process, products, or insights by executing and experiment and results on a commercial basis. Table 1: Administrative cost Source: (Ahmad 2016) Association with the period of accounting (Capital and Revenue) Revenue and Capital are based on the current period and future period respectively. However, future period costs are treated as assets. On the other hand, current period costs are treated as expenses. By controllability (Controllable and Non-controllable) The costs that a budget holder can control are known as controllable cost and the costs that are not subject to any supervision is referred as uncontrollable cost. By changes in volume (Fixed, Semi-variable, Variable) Variable cost is proportionately or directly related with the output such as labor corresponding or direct materials to the level of outputs. On the other hand, semi-variable cost contains both variable and fixed costs like depreciation. Similarly, fixed costs are those costs that paid by the company irrespective of any other business activities. However, these costs arise with the time like salary, rent, insurance, etc. Figure 1: Fixed, Variable and Semi-variable cost Costs for decision making In management accounting, these costs are very important to carry out direction of the organization. Decision Making Costs Purpose Examples Opportunity Costs When one course is defined, it is the loss of another alternative of action. Capital invested in manufacturing company cannot be invested in stock market Differential Costs The difference between the alternatives of total costs Alternative decisions and changes in output Joint Costs The two or more products are a result of factors of production. These are costs incurred at the point of separation. Budgeting cooperation between departments Sunk Costs The costs that have already been incurred and cannot be avoided by decision-making Training, hiring bonus, marketing study, etc. Marginal Costs Aggregate of variable costs Prime cost with variable overheads Uniform Costs It is useful in inter-firm comparison. The cost incurred on common procedures and principles. Differences in size of business and organization or differences in methods of production and production facilities Replacement Costs The cost of replacing one asset with other at its current value Majorly used in insurance policies to cover damage to companys assets Imputed Costs The costs that are useful while decision-making to a particular situation Interest generated on internal funds Common Costs The costs that are incurred in more than one job, product or territory. Electrical expenses, transportation and money costs Table 2: Decision making cost Source: (Bzostek 2015) Meaning of Variance Analysis During the evaluation of production performance, it is essential to have a knowledge related to the predetermined costing and variance in this particular scenario is known to be foundation of the process. The term Variance refers to the difference between the forecasted cost and the actual cost of an element over the certain period. However, the process known as Variance Analysis actually refers to conduct effective analysis of variance, which provides some effective information to the management about the basic reason of the dissimilarities(House, 2008). Therefore, variance analysis is a significant process, which plays effective role to assist in the decision-making by the management. With the help of the process, the managers can take measures to improve efficiency in the operations and find the suitable idea to allocate resources in the right direction. The determination comes from the variance analysis is made by looking at the performance of the firm. If the operating or financial performance of the organization is better than the expected outcomes, then it will be called as Favourable Variance. The contrast scenario on the other hand is known as the Unfavourable Variance (Cho 2011).Apart from the basic sense portrayed about the Variance Analysis, it should also need to mention that the process can be classified in different types. The major two types of variance analysis are known as Sales Volume Variance and Flexible-Budget Variance. With the help of a picture, the major types of Variance Analysis can be elaborated (Katsikas et al. 2015). (Two Major Types of Variance Analysis; Source: Image.slidesharecdn.com, 2016) Flexible-Budget variance the definition of flexible0budget variance is known as the difference between the estimated amount of the budgeted figure and the actual amount that is achieved by the business(Cordero, 2012). Sales-Volume Variance in case of sales-volume variance, it refers to the difference between the flexible budget amount and static budget amount. Problems and Limitations of Different Types of Variance analysis Some of the major problems or challenges associated with the process of variance analysis are discussed in the following portion: Variance analysis is largely used for developing the external reporting and computation of tax, which is an unaccepted method. During the process of conducting analysis, the significant contributions of the fixed cost is not considered. It is a major fact that the long-running effect of the fixed cost can make it a variable factor, which is not considered in the variance analysis process. Due to the process of variance analysis, different types of issues are faced by the management as the process is done in the end of the month. However, the managers gather information from the key areas of the business in the daily basis to deal with issues. Variance analysis is often not included in the recording of accounting information because of the managers are provided with the limited information related to the labour or overhead details. Variance analysis is a process, which is fundamentally based on the comparing the actual results with the estimated or fictitious results(Hjortland, 2013). The process leads to the standard setting. However, often the standard setting of the organisation is affected by the political bargaining. Therefore, the analysis in those cases cannot bring any useful contributions to the firm (Zenita et al. 2015). Problems faced by Sainsbury In case of the huge operational chain of the company, setting the budget for one year will be a major issue. Therefore, the company should need to set the budget in the monthly basis. However, in different scenarios, the variances in the Sainsbury are caused by the external factors (Cordero 2012). Therefore, the management can face certain problems, as the only option for them will be motivating the staffs to achieve results. The term Operating budget indicates the process of preparing the financial plans of any firm. In terms of this financial planning, Sainsbury prepares its operational budget annually. But it is not mandatory to prepare yearly budgets for a very long span of time. The reason is that this kind of budget predict the monetary requirements in accordance with the operating budget plans. The major function of the operating budget is to examine in a better way the salaries and factors related to the salaries, operations management and payments of the interests, whether the interest rates are paid justifiably (Kaplan and Atkinson 2015). Meanwhile, the income and the expenses which are incurred through the sales revenue can be predicted within a short period of time, whereas the capital which is invested for a long term basis is not included in the calculation of such incomes and revenues. Three different kinds of Operating budgets can be devised on a daily basis. They are as follows: Revenue Budget : This type denotes the budget which helps in detecting the revenues needed by an organization and along with the projection of future sales revenue. Expense Budget: This kind of budget tells about the possible expenses at the time of the budget. Fixed budget, variable budget and discretionary budget are the three various kinds of expense budgets which are examined in terms of the operational budget. Profit Budget: The revenue budgets and the expense budgets together taken into the net and gross profits make the Profit budget. This profit Budget is used for evaluating the expense budgets in accordance with the forecasted revenues, and also for allocation of resources. Depending on the financial planning and success of the firm, this profit budget assists in allocating the managers with certain duties and supervising activities. Merits of Operating Budgets Helps in Projecting Future Expenses: The analyzation of the past expenses can actually assist in making the budget in a better for the up coming year. As for example, Sainsbury predicts its last years annual budget to prepare a new budget. But over evaluation of the budget should be avoided. Moreover, the lacks in the previous budgets can be filled up with the overrated funds (Higgins and Reimers 2014). Managing Current Expenses: The present operating expenses like, salaries of the staffs, rent of the office, various other costs related to the criteria of savings and the fixed costs can be managed using operating budgets. Building Reserves: Amount outstanding can be reduced by using the operational budgets as in this case the evaluated budget is created beforehand. Operating budgets can be used very successfully if they perform works related to economy, investing and economic planning. If the budget of any company is able to preserve money, then it becomes possible for that company to prevent the losses in any year. Accounting: A well planned operating budget can establish economic responsibility, thereby allowing the firm to reach the aims of the company. But, Sainsbury allows the operating budget to assist it in reaching its goals. Recommendations: Regarding this report Sainsbury profitability ratios highlights the moderate reduction during the year 2003 to 2004. This was due to the numerous challenges the firm had to face. Managing accounting has become extremely essential for all big or small firms as every firm has to maintain a proper systematic record and to check the current financial situation of the company. Since the variable cost is proportionately or directly related with the output such as labor corresponding or direct materials to the level of outputs. Due to the process of variance analysis, different types of issues are faced by the management as the process is done in the end of the month. However, the managers gather information from the key areas of the business in the daily basis to deal with issues. Therefore, the company should need to set the budget in the monthly basis. However, in different scenarios, the variances in the Sainsbury are caused by the external factors. During the evaluation of production performance, it is essential to have a knowledge related to the predetermined costing and variance in this particular scenario is known to be foundation of the process. Conclusion: It is very important for the organization to like Sainsbury to understand how to survive in the competitive market in which they operate. Hence markets that require managers to who understand and are completely aware of the internal and external factors which are important concerns for the company. The financial management tools can be used which gives the managers of Sainsbury to set up the strategies of the information in order to make decision in the future. However it is important to highlight the tools of ratio analysis to provide a complete view of the company financial condition, but a deep analysis is necessary to know the depth of the company. Nevertheless the financial management tools are helpful in understanding the management level and the organizational level of decision making. The purpose of this report was to understand the Sainsburys financial performance using the tools of financial management. This report will also help in making a comparative study regarding the competitive performance with other firms as well. It will provide the investors to have a details view of the company investments policy who wants to invest in the company. References Ahmad, E., 2016. 2. Political economy of information generation and financial management for sub-national governments: some lessons from international experience1.Multi-level Finance and the Euro Crisis: Causes and Effects, p.49. Amihud, Y. and Mendelson, H., 2012. Liquidity and asset prices: Financial management implications.Financial Management, pp.5-15. Bzostek, S., 2015, November. Financial Management Strategies in Unmarried Mothers' Romantic Partnerships. In2015 Fall Conference: The Golden Age of Evidence-Based Policy. Appam. Cho, H. (2011).Negotiation of meaning in synchronous computer-mediated communication in relation to task types. [Bloomington, Ind]: Indiana University. Cordero, A. (2012). Conversations Across Meaning Variance.SciEduc, 22(6), pp.1305-1313. Dutta, S.K., Lawson, R.A. and Marcinko, D., 2016. A Conceptual Foundation for Management Accounting Information to Support Sustainability Strategies.Advances in Accounting,31(1). Higgins, R.C. and Reimers, M., 2014.Analysis for financial management. Dow Jones-Irwin. Hjortland, O. (2013). Logical Pluralism, Meaning-Variance, and VerbalDisputes.Australasian Journal of Philosophy, 91(2), pp.355-373. House, L. (2008).Predictors of different types of recreational gambling among college students. Image.slidesharecdn.com. (2016). [online] Available at: https://image.slidesharecdn.com/hhofma3ech23inst-140930122004-phpapp02/95/flexible-budgets-and-standard-costs-24-638.jpg?cb=1412079785 [Accessed 25 Mar. 2016]. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Katsikas, E., Funnell, W. and Dixon, R., 2015. Management accounting change from a hybrid institutional and managerial perspective.Available at SSRN 2736221. Kokubu, K. and Kitada, H., 2015. Material flow cost accounting and existing management perspectives.Journal of Cleaner Production,108, pp.1279-1288. Libby, R., Bloomfield, R. and Nelson, M.W., 2012. Experimental research in financial accounting.Accounting, Organizations and Society,27(8), pp.775-810. Spraakman, G. ed., 2015.Management accounting at the Hudson's Bay Company: from quill pen to digitization(Vol. 17). Emerald Group Publishing. Zenita, R., Sari, R.N., Anugerah, R. and Said, J., 2015. The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy.Procedia Economics and Finance,31, pp.199-205.