Cause and Effects of Baby Dumping - 1874 Words

Causes of Baby Dumping One of the causes of baby dumping is teenagers are lack of sex education. Most of the parents failed to inject the knowledge of sex into the mind of their children when their children were small. They feel shy or uncomfortable when their children ask them about sex. Besides that, parents always assume that their children will know everything naturally when they become adult. They are giving less response to those questions and less clear explanation to their children. Parents are less giving a clear view about sex and always claim that their children are too small to know about sex. Most of the schools are facing the same problems. They do not have sex education as a compulsory teaching subject in school. Teachers†¦show more content†¦Sometimes they happen suddenly and it is hard to understand why there needs to be change at all. Children are mostly affected by this kind of situation. If both their mother and father decided to a divorce and one cannot raise their child alone , tendency is that they will dump their child. This child will become homeless and found that they are alone. Also, the cause of baby dumping is the perpetrators didn’t get their family support. Once they tell their parents of their unexpected pregnancies, the family gets angry and started to blame the world about and questions how it happens. It is better be in the opposite way of thinking together how to help them, and provide the motivational e support that they need. Because at that stage,the pregnant woman are actually in the level of anxiousness to be charged guilty for their selves and their family. The anxiousness is actually identified as post-partum psychosis where the woman has change in their psycho ability that leads to act of baby dumping. Whereas some politicians think it causes conversely. Baby dumping happens because of perceptive of society to the mother that leads to them to abandon the baby. The society is not yet ready to be open-minded, they tend to have a very bad thought and perception towards the pregnant woman, makes them feel low, lost confidence to face the world, and in order to have it back, they decide to act repugnantly dump the baby. Baby dumping may also resultsShow MoreRelatedBaby Dumping - 11537 Words   |  7 PagesTHE STUDY When we want to discuss about baby dumping, firstly we must know about the definition. The baby dumping refers to discarding or leaving alone, for an extended period of time, a child younger than 12 months of age in a public or private setting with the intent to dispose of the child. It is a crime happens when close proximity committed between a guy and a woman and resulted in unwanted baby. (http://hussain- english.blogspot.com/) Baby dumping is a social crisis and has a chronic increaseRead MoreBaby Dumping Issue1542 Words   |  7 Pages Hook: Baby Dumping Issue in Malaysia Background Information: It has becoming more popular among youngsters and heartbreaking to see this issue increasing. What is the writher intends to do: Issue have to be resolved and taken more seriously because it affects many parties. II. Body A. Paragraph 1: 1) Topic sentence 1: The causes on baby dumping have an extremelyRead MoreBaby Dumping Among Teenagers in Malaysia624 Words   |  3 Pagesregarding on baby dumping which getting more chronic and cause a lot of attention. This social problem can be seemed on all type of media such as newspaper and mass media. For the past few years there are many new born babies have been found, dead or live in the most unlikely places like rubbish dump. This is shows clearly that baby dumping is really serious problem that currently happen in our society. Baby dumping became chronic it is because teenagers are immature to fully understand the effect of freeRead MorePiracy in Somalia Essay1032 Words   |  5 PagesSomalis are. The world doesn’t see Somalia as much so they sort of look away from people dumping waste in their water. This waste has caused sickness and mutation and death in newborn babies and, after the tsunami of 2005, hundreds died after old nuclear barrels washed onto the land (Hari). This dumping started to happen as soon as the government fell and there was no one to stop these people from dumping. If no one else is going to help the Somalis then they have to do it for themselves. WithoutRead MoreInadequate Sanitary Facilities At Dhaka Water And Sewerage Authority ( Dwasa ) Essay1596 Words   |  7 Pagespeople are at a risk of arsenic contamination. Noise Pollution The noise pollution is also a major health hazard in Bangladesh. According to World Health Organization (WHO), 60 decibel (DB) sound can make a man deaf temporarily and 100 DB sound can cause complete deafness. According to the Department of Environment (DOE), the perfect sound condition for Bangladesh is 45 dB for the daytime and 35 dB for the night in peaceful areas and 50 dB for the daytime and 40 dB for the night in residential areasRead MoreHousehold Coal Burning and Smoke Inhalation in Vanderbijlpar and Vereeniging, Gauteng1376 Words   |  6 Pagesor little services evident in Sharpville therefore their refuge doesn’t get collected and taken away. People have been dumping their refuge in open grass areas so that they can be burnt later. The people don’t know what else to do with their rubbish and by burning it they are getting rid of most of it but this then creates other problems like more air pollution. The one dumping site is located right next to a school wh ere they were busy burning it. This is extremely harmful to children especiallyRead More Nitrate Contamination of Ground Water Essay1070 Words   |  5 Pagesthe groundwater from a variety of sources: some involve pastoral farming, market gardening, application of nitrogenous fertilizers, and industrial and sewage waste disposal. Negligent agricultural practices are easily recognized as the leading cause for nitrate contamination of water. Farmers apply different rates of fertilizers into the soils where they want to grow higher yielding crops. When the producer applies too high of a rate of nitrogen or other fertilizer, it exceeds the soils needRead MoreEssay on Global Warming: Polar Bears are Endangered769 Words   |  4 Pagesaffected countries include the U.S. (Alaska), Greenland, Russia, and Norway (the Svalbard archipelago) .There are solutions to slow down global warming but unless we all act together, then there is no hope for the polar bear inhabitants of earth. CAUSES OF THE PROBLEM Polar bears are endangered animals as a result of the humans polluting their environment. Human hobbies such as hunting destroy polar bear population. Some cultures find polar bears as good sources of food. But, the leading reason behindRead MorePlastic Pollution Is Not The Solution1752 Words   |  8 PagesKayla Cooper Professor Aaron Peters Writing 39C/ Section: 33335 1 May 2015 Plastic Pollution is not the Solution Right now a baby seal is choking on a six pack ring of plastic that someone left on the beach last night. Right now a lantern fish is erroneously eating a piece of plastic thinking it is food. Right now a sea turtle is mistaking a plastic bag for a jelly fish. Little do many know that thousands of marine animals die every year from ingesting plastic. Many are also unaware that lanternRead MoreThe Solution Of Ocean Pollution1400 Words   |  6 Pagesrefer to this issue as marine pollution or even ocean pollution. Ocean pollution is, â€Å"... the spreading of harmful substances such as oil, plastic, industrial and agricultural waste and chemical particles into the ocean† (qtd. from Rinkesh â€Å"Causes and Effects..† para. 1). No doubt, clean oceans are vital for every species on earth but man-made substances prevent the sea from being clean. Jacques Cousteau, a French explorer purposed, â€Å"Water and air, the two essential fluids on which all life depends

Capital Punishment A Deterrent Effect - 971 Words

Recent research studies argues that the death penalty has significant deterrent effects, supporting the use of capital punishment. In particular, American constitutional legal scholars Cass R Sunstein and Adrien Vermeule presented their 2005 study, â€Å"Is Capital Punishment Morally Required? The Relevance of Life-Life Tradeoffs,† which supports the notion of capital punishment as a deterrent. Sunstein and Vermeule’s study specifically presents the argument of the morality behind the death penalty’s significant deterrent effect, in light of recent research studies that they found to support capital punishment as a deterrent. In support of capital punishment being a deterrent, Sunstein and Vermeule cite Hashem Dezhbaksh 2003 study, â€Å"Does Capital Punishment Have a Deterrent Effect? â€Å", which used data from 3,054 U.S. counties between 1977 and 1996, finding that the murder rate decreased significantly due to death sentences and executions (Sunstein an d Vermeule 9). This can be justified as deterring crimes because she found the correlation between the murder rate decreasing and death sentences and executions increasing. However, she does not acknowledge that other factors can influence this type of correlation. Despite this, in that same study, it was found that on average, for each execution performed there were 18 fewer murders (Sunstein and Vermeule 9). This evidence is compelling because it notes that each execution brought on less capital offenses. It would seem as if theShow MoreRelatedCapital Punishment : A Deterrent Effect On Crime Essay2996 Words   |  12 Pages Does the Death Penalty Have Any Deterrent Effect on Crime Name Institution Abstract The question of the death penalty has been subject to heated debate on if it serves in deterring criminal activities. Through exploration into findings of several studies, it would be possible to validate whether capital punishment has a deterrent effect on crimes. Various studies are explored with the objective of understanding which side of the debate is stronger. The findings of this studyRead MoreCapital Punishment : A Deterrent Effect On Crime Essay2970 Words   |  12 PagesWhether the Death Penalty Has Any Real Deterrent Effect on Crime Name Institution Abstract The question of capital punishment has been stirring heated debate in regards to whether it indeed does or doesn’t deter criminal activities. By exploring findings from various studies, this paper aims at validating whether death penalty has a deterrent effect on crimes. Various studies are explored with the objective of understanding which side of the debate is stronger. The findings of thisRead MoreArguing Against Capital Punishment1591 Words   |  7 Pagesdebate over capital punishment, the opponents argue that capital punishment should not be practiced because it has a civilizing effect and practicing capital punishment has do deterrent effect. On the other side of the debate, the supporters argue that capital punishment should not be abolished because it is just retribution and has a deterrent effect. In this paper, I will argue that capital punishment should not be practiced. In the article titled, â€Å"The Folly of Capital Punishment,† Jeffrey ReimanRead MoreCapital Punishment And Its Effect On Society1425 Words   |  6 PagesCapital Punishment has been a topic of debate since it was reinstated in 1976. Some say that in a free society, capital punishment is an unnecessary form of cruel and unusual punishment in violation of our constitution. Others claim that capital punishment serves the primary purpose of deterring crime and punishing society’s most homicidal offenders. The biggest question when it comes to capital punishment is, is it worth it? Does Capital punishment have a deterrent effect on society? Or does itRead MoreThe Ethics of Capital Punishment Essay examples1501 Words   |  7 Pagesthe United States only 38 states have capital punishment statutes. As of year ended in 1999, in Texas, the state had executed 496 prisoners since 1930. The laws in the United States have change drastically in regards to capital punishment. An example of this would be the years from 1968 to 1977 due to the nearly 10 year moratorium. During those years, the Supreme Court ruled that capital punishment violated the Eight Amendment’s ban on cruel and unusual punishment. However, this ended in 1976, whenRead MoreEssay on Ethical and Historical Analysis of Capital Punishment1545 Words   |  7 PagesCapital Punishment â€Å"[dates] as far back as the Eighteenth Century B.C. in the Code of King Hammaurabi of Babylon, which codified [Capital Punishment] for 25 different crimes,† so it is no surprise that it is still used today (â€Å"Early Death†¦Ã¢â‚¬  1). In the U.S, Capital Punishment has been legalized in 32 states since 1996. Capital Punishment is not as inhumane as it sounds; it is limited under the 8th amendment in the U.S. Contrary to most beliefs, Capital Punishment is not used on every case of rapistsRead MoreCapital Punishment Of The Criminal Justice System1407 Words   |  6 PagesIn the United States, capital punishment has always been the spotlight of many debates concerning the consequences of severe crimes. Although capital punishment is deemed to be acceptable for violent crimes such as murder, there are numerous individuals who oppose the usage of capital punishment against violent offenders. Both proponents and opponents have given countless opinions concerning the deterrence effect of capital punishment. Research studies have also added fuel to the debate in regardsRead MoreCapital Punishment Results in a Better Society Essay795 Words   |  4 PagesCapital Punishment Results in a Better Society When it comes to capital punishment most people think of the death penalty. I dont think people realize how many papers, books, and controversies there is over this topic. One of the many questions that arise when people think about capital punishment is how it affects crime, and more importantly, if we use the death penalty more effectively, it not only becomes a deterrent to crime, but also brings about a better society. When we use theRead More Capital Punishment Essay: Its Fair and Effective964 Words   |  4 PagesCapital Punishment - Its Fair and Effective   Ã‚  Ã‚   Confronting head-on two of the most prominent objections to the death penalty is the object of this paper: Is the death penalty a miscarriage of justice? And Does it Deter Crime?    Its a miscarraige of justice. In a survey Professors Hugo Adam Bedau and Michael Radelet found that 7000 persons were executed in the United States between 1900 and 1985 and that 35 were innocent of capital crimes (1). Among the innocents they list Sacco andRead MoreThe Death Penalty Essay examples859 Words   |  4 PagesPenalty in America†, capital punishment is the lawful infliction of the death penalty. The death penalty has been used since ancient times for a variety of offenses. The Bible says that death should be done to anyone who commits murder, larceny, rapes, and burglary. It appears that public debate on the death penalty has changed over the years and is still changing, but there are still some out there who are for the death penalty and will continue to believe that it’s a good punishment. I always hear a

BF Skinners Operant Conditioning Theory - 543 Words

B.F. Skinner (Order #A2088785) Burrhus Frederic Skinner, called B.F., is considered to be the father of the field of psychology known as behaviorism. Through his research in behavior, Skinner developed the theory of operant conditioning, or the idea that a new behavior can shaped. This was very different from classical conditioning where an existing behavior is reinforced through associating it with a stimuli. Skinners operant conditioning sought to develop an entirely new behavior through the rewarding of partial behavior or a random act that approaches the desired behavior. (B.F. Skinner) The question of why people behave as they do was one that puzzled Skinner and one that consumed his professional career. He began his search for an answer by developing a series of ways to study behavior in people, starting with simply observing behavior and attempting to discover patterns or organizing principles in the structure of behavior. (About Behaviorism, Part 1) Once this was undertaken and the observation of behavior was scientifically developed, a program of methodological behaviorism became plausible ¦ (About Behaviorism, Part 1) This program discovered the importance of the environment in shaping behavior and would culminate in the development of radical behaviorism, or the idea that behavior could be influenced through external reinforcement. Skinners research in radical behaviorism led to the development of what he termed operant conditioningShow MoreRelatedModule : Mirror : Explorations Of The Self2514 Words   |  11 Pagesvarieties of personality theory on offer, do you think any offer distinct advantages over the others, and if so, why? The study of personality, or human nature has been baffling the minds of great scholars for centuries now. It is not the recent development, but has a long history of progress. Some great scholars like Aristotle, Machiavielli, Descartes among a few other philosophers and writers had their interest invested in the workings of human nature. Recent theories developed after the 18th centuryRead MoreSkinner, Behaviorism, And Operant Conditioning1671 Words   |  7 Pageseffect. Skinner segmented behaviorism into two main sections such as respondent conditioning and operant conditioning. He associated that the later the consequences tailored to the behaviors are manipulated, the more frequent similar scenarios are played out in the future. Introduction Skinner, who was a behavioral psychologist, propelled his work towards the field of behaviorism concerning operant conditioning. Though, his work was more instrumental in structuring and confirming majorRead MoreThe Study Of Developmental Psychology2040 Words   |  9 Pagespsychology? And what ideas did he add to it? †¢ What was his early life like? †¢ What fields did he operate in? †¢ What education has he received? Was it related to what he did? †¢ What new ideas did he bring to the world of psychology? †¢ What were his theories? †¢ What was his major experiments? †¢ What did he invent? †¢ How does his proposes and ideas help us educate kids? †¢ What were some of his writings that he left after his death? And what did they talk about? †¢ Awards Hypothesis I guess thatRead MoreA Comparison of Theorist1317 Words   |  6 Pagestoday’s classrooms. This paper will address the differences in the theories and the similarities. It will describe how each theory can be implemented in the learning environment of an early childhood classroom. Lastly, it will describe each theory that will be compared supported by research. Comparison of two Theories Operant Behavior Conditioning of Burrhus Frederic Skinner (1904-1990) BF Skinner renowned for his theory of Operant Behavior (Maslow and Skinner: n.d.). He is known for, his leadershipRead MoreBehaviour Management Essay1653 Words   |  7 PagesThis essay will compare and contrast two theories of behaviour management by Carl Rogers and BF Skinner and argue ways in which one of these theories could be implemented for a particular context and practice. Roger’s theory is based on a humanistic approach, while Skinner’s theory takes a behaviourist approach; each theory has both benefits and shortcomings. Their views form opposite ends of the learning spectrum. These theories will be examined as their respective works address the underlying issueRead MorePhilosophy of Behaviorism2347 Words   |  10 Pagessuch as classical conditioning and operant conditioning. Philosophy of Behaviorism The evolution of psychology dates back to hundreds of years ago. During the 19th century scientific ideas, scholars were not speculation anymore about the existence of a soul and started the speculation in regards to the workings of the mind instead (Leon, 2006). By the end of the 19th century, the formulation of theories regarding one’s mind and search for proof that supports these theories became the formalRead MoreLearning Theories Of Learning Through Conditioning And Association Essay2161 Words   |  9 Pageslearning theory is an explanation of how information is absorbed, processed and then stored in the brain. Two Learning theories of learning are Behaviourism and Constructivism. Behaviourism is the theory of learning through conditioning and association. It focuses on how environmental factors influence a child’s behaviour. Behaviourism is no associated with factors such as emotions and thinking and more on observable behaviour. Another theory of learning is kn own as constructivism. This theory tellsRead MoreReinforcement Theory Vs. Operant Conditioning1513 Words   |  7 PagesThis particular examination of reinforcement theory continues to prove how effective this type of study can be, and how it can promote a desired behavior, although there are some who criticize this theory, nevertheless, it has shown promising insight on behavior and motivation. â€Æ' Evaluation of reinforcement theory Behavior is something must learn, whether it be repeated multiple times, or learned right away. Reinforcement theory or operant conditioning suggests that there are two forms of reinforcement:Read MoreBehaviorism : The Black Box Essay1795 Words   |  8 Pagestypes of learning; Classical conditioning, Operant conditioning, and Observational learning Classical Conditioning was first developed by Ivan Pavlov who said Classical conditioning involves learning a new behavior via the process of association. It involves two stimuli (anything from our environment) which are linked together to produce a newly learned response (behavior) Pavlov tested out his theory on a dog, which was call Pavlov’s dogs theory. Before Conditioning there would be a unconditionedRead MoreFoundations Of Education1931 Words   |  8 PagesEducation Part 1: There have been many famous individuals who have contributed to education. BF Skinner, William Glasser, John Dewey, and Lev Vygotski are four notorious men in the history and impact of education. B.F. Skinner (1904) was a behaviorist who his most widely known for his theory of operant conditioning and the Skinner box. He created this theory to study human behavior. Operant conditioning includes positive and negative reinforcement as well as positive and negative punishment. Positive

Critical Examination of Malthusian Theory of Population Essay

Thomas Robert Malthus, very popularly known as Malthus, was a professor of History and Political Economy at Haileybury College of the East Indian Company. He was a philosopher of 19th century. He lived his life from 1766 to 1834 AD. After writing an essay on the Principle of Population in 1805 AD, he became popular in the history of population studies. In his essay which later on became a very famous theory by the name Malthusian Theory. In the theory, he has drawn some assumptions such as: ol li value=1 Human beings have great potentialities to produce children li value=2 In agriculture Law of Diminishing Returns operates li value=3 Human beings will need food to eat li value=4 Passion between sexes is†¦show more content†¦That is how the nature will bring balance in population and in the means of subsistence and will enter into the cycle which again continues to population growth and food growth in different ratios and the so on. Of course he was the first philosopher who applied the inductive method very thoroughly and systematically to social science, but all is assumptions could be true and might work at the ancient period and in a particular society where his study was based on. Now at the present, it is not applicable at all. So many things which have great belongings with human beings, and developments in sciences and technologies and even in cultures that bring a lot of changes in several aspects of life and living are ignored in the theory. In his theory, he claims that the human beings are interested in increasing family size, which might be applicable in an ancient period when the people were illiterate, depend on agriculture, and so on. But in the present context, it is not applicable anywhere because now the people are educated. People know the demerits of large family size. People are not found interested in increasing the size of family because there is no rational of increasing family size. Rather people are interested in decreasing family size. People like a small and beautiful family without any lacking in life or with lot of enjoyments. Moreover, in some countries it is found that people areShow MoreRelatedScope of Demography8788 Words   |  36 PagesDemography, Scope, Perspectives and Theory J C Caldwell 1 November 2000 Demography: Scope, Perspectives and Theory John C. Caldwell Health Transition Centre National Centre for Epidemiology and Population Health Australian National University Canberra The term â€Å"demography† has been widely used in English-speaking countries only from the mid -twentieth century. Earlier, â€Å"population studies† or, revealingly, â€Å"population problems† had been the common usage. There is still an inclination to restrictRead MoreBackground Of Study Of Malaysia10269 Words   |  42 Pages there is a large population migration from rural to urban areas since the 1990s due to the creation of jobs and opportunities in urban areas. As the economy is growing, there is an increased competition among nations where greater labor market flexibility and good jobs need to be created. Malaysia’s fifty years of nationhood witnesses many milestones in its economic development. It has a multi-ethnic, multi-religious society that includes the majority of the Muslim population in most states andRead MoreFood Politics7528 Words   |  31 Pagesbiodiversity, and land, but also devalues their local wisdom and knowledge of farming practices. This industrialization clearly abuses both the area around local citizens as well as the citizens themselves. While these parties, the majority of the population, are disadvantaged as our food system industrializes, corporations and governments benefit by way of increased profits and domination. Implications of this change are at the expense of depriving peasants and small food producers around the worldRead MoreWater as a Source of Future Conflict in Sa26984 Words   |  108 Pagespolitical and security issues for the water resources of the river basins in SA? And what are the probabilities of the Onset of the river conflict and the Militarization of River Claims in South Asia? Scope 9. As water is considered as one of the most critical non-traditional security concern and its distribution is seen as a potential contributor to conflict and cooperation; these linkages have to be drawn with the post-Cold War interest in environmental security. Within this genre, the paper has veryRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesE SSAYS ON TWENTIETH-C ENTURY H ISTORY In the series Critical Perspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture

Cognitive-Behavioral Case Study of London A Conceptualization and Treatment Plan Free Essays

In this conceptualization and treatment plan, the client’s presenting problems will be discussed in detail including symptoms and diagnosis. All disclosed problem areas for the client are described including, depression and anxiety. Cognitive behavioral theory is explained including the theory’s core concepts and key elements. We will write a custom essay sample on Cognitive-Behavioral Case Study of London: A Conceptualization and Treatment Plan or any similar topic only for you Order Now Cognitive behavioral theory is utilized as the theory of choice throughout the treatment plan and conceptualization. The goals and interventions utilized are outlined also utilizing cognitive behavioral theory techniques. The goals for this client and treatment plan include; In conclusion the expected outcome of each intervention utilized is disclosed and all other challenges of the entire process are given. Presenting Concerns London presents as a 24-year old biracial woman of African-American and Caucasian decent. London came into counseling due to ongoing depression and poor peer relations caused by her anxiety and mistrust issues. London is a single mother recently discharged from the military with minimal support systems in place. She is currently working in a job she dislikes and feels trapped in her present life as it is. Her child’s father is incarcerated and she has been hiding this information from her family out of fear of judgment. London has four siblings three of which are younger than she. London and her siblings were raised by their paternal grandmother due to her parent’s drug abuse issues. London’s grandmother often displayed signs of depression during her childhood although it went undiagnosed without treatment. London described some symptoms of post-partum depression after the birth of her son, which went untreated. London does not have good relationships with her siblings nor does she have any solid peer relationships she feels she needs. London was raised as a Christian, but feels disconnected from God and guilty over her choices to have a child out of wedlock. London is now feeling increased anxiety about telling her family about her issues with her son’s father and what his return will do to their already strained relationship. Case Conceptualization Speaking to London revealed many issues with forming and maintain healthy relationships. London’s lack of substantial relational exchanges with her parents seems to have caused much anxiety now that she herself is a parent (she reports being anxious around her child). Both London’s mother and father were not present during the ties she was trying to build a solid sense of self-awareness. London reports constantly being indecisive about things, as she was unsure of her likes and dislikes. London may have developed a poor sense of self, as she felt rejected by both parents. That rejection has now resurfaced in the relationship with Zion’s father, Xavier. Like her parents, Xavier left London during a pivotal time in her life. London may now believe she will become withdrawn and distant towards her own child the way her mother and father had done to her. London’s disconnect from herself and reality continued throughout adulthood when her grandmother did not pay as much attention to her as she would’ve liked. London has allowed feelings of incompetence and inadequacy hinder her progress at work, school, and in her peer relationships. London developed a habit of distancing herself from others in an attempt to avoid developing relationships. This distance included her siblings as she indicated she does not call them, visit them, or take any of their calls. London is also dishonest about what is going in her life with her family. London’s distorted view on her relationships has fueled her desire to maintain unhealthy relationships with men including her children’s father and other male figures. London reports being afraid to break off the relationship as she does not feel she can find someone else. Goals and Interventions How to cite Cognitive-Behavioral Case Study of London: A Conceptualization and Treatment Plan, Free Case study samples

Management Accounting Ratio Analysis

Question: Discuss about theManagement Accounting for Ratio Analysis. Answer: Introduction: This report has been prepared for the financial study of AGL Energy Ltd for the year 2014 and 2015. In this report the different financial ratios are calculated to interpret the financial position of the company. Financial study of Genesis Energy Ltds is also carried out for the comparative study of the both organizations. Finally, the report provides recommendation regarding, whether to invest in the company or not. Financial Analysis of AGL Limited: Ratio analysis is a helpful technique for conducting financial analysis of a company. Following table provides calculation of different ratios of AGL: Financial statement is an effective tool to analyze past record and predict the future performance of the company for different time span. Gross profit ratio shows the pricing decisions and product cost. Gross profit ratio of AGL for 2014 and 2015 are recorded as 12.02% and 16.02% respectively (Brigham, 2013). On the basis of this, gross profit ratio of company is increased by 4.00% in 2015, but as compared to the net sales of company, it is very less. It is indicating that the companys production cost is very high. The company should focus on reducing production control for enhancing its profitability (Needless and Powers, 2016). On the other hand, the operating ratios are calculated to identify the capability of company to control the operating expanses of the company. This ratio shows the relationship between the sales and management controlled cost for a time period.Operating ratio of company has increased from 11.70% in 2014 to 15.68% in 2015. This is the good sign for the compa ny that it would be more capable to control the operation cost of the company and to generate more profit. Better operating ratio also attract to the investor for good return on investment. At the same time the liquidity ratio is calculated to measure the financial capability of the company for instant expanse needs (Warren, 2015). The current ratio as 2:1 is measured as satisfactory for the company. The liquidity ratio for AGL Energy is 1.57% and 1.45% for the year 2014 and 2015. The current liquidity ratio is decreased; it shows the negativity of the company in terms of short term solvency. Moreover, the acid test ratio as 1 is an ideal ratio or more than 1 it shows the soundness of the company to meet the obligations. The acid test ratio is as 1.49% and 1.29%. It is also decreasing from 2014 to 2015; it is also a weak point for the company, because it would be difficult for the company to overcome the problem of quick debt paying. Capital structure is the composition of debt and equity for the company. The debt and equity ratio indicate the relative proportion of the debt or equity in financing the asset of the firm (Powers, 2016). This ratio is calculated to analyze the long term solvency of the company in a span of time. The debt equity ratio for the company is 0.59 and 0.70 in 2014 and 2015 respectively. The ratio of debt and equity is increasing which is an unfavourable situation for the AGL Energy, because the firms operations would be affected and the creditors also interfere in the operation of company and they pressurize to company. So company should control on the debt equity proportion ratio for sound solvency position. The equity ratio shows the relationship between shareholders fund and asset of the company. The equity ratio for 2014 and 2015 of AGL Energy is as 53.68% and 55.68% respectively. The equity ratio is increasing it show that this fund is invested in financing the asset of the organization. On the other hand, the market performance ratios are calculated for analyzing the return on per share of the company over a time period (Warren, 2015). On the basis of calculation, the earning per share of company is decreasing from 2014 to 2015. It will directly affect the investor to purchase the share of AGL Energy. It is indicating that the market price of the companys share is decreasing over a year. It would also be difficult to raise the capital for company in capital market. At the same time the dividend per share of the company has increased from 2.92 to 2.94, which is the good for company to attract the shareholder to invest in the company. Financial Analysis of Genesis Energy Ltd: Below table is providing calculation of different types of ratios for Genesis Energy Ltd: On basis of above table, the gross profit ratio of Genesis has increased from 7.12 in 2014 to 16.54 in 2015, which depicts improvement in sales efficiency of the company. At the same time, operating profit margin ratio of company has also increased from 2014 to 2015 that is indicating increase in operating profit generating efficiency of the organization (Vozikis et al., 2014). The increase in operating margin ratio of Genesis is showing increase in companys potential to generate profits against increase in competition or cost. From analysis of above table, it can also be seen that current ratio and acid test ratio of Genesis have decline from 2014 to 2015. The decline in these ratios signifies decline in companys short term solvency position. In other words, companys ability to meet short term financial obligations in business has declined (Robinson et al., 2015). From analysis of capital structure ratios in above table, it is identified that the debt equity ratio of Genesis has reduced from 0.63 to 0.62 from 2014 to 2015. The decline in debt equity ratio of company is providing improvement in creditworthiness of the company in market. Debt-equity ratio below 1 is considered good (Adam and Dogramaci, 2012). Equity ratio generally measures the leverage level in company proportion of assets that are financed by shareholders. The equity ratio of company has slightly reduced from 51.81 to 51.74 in 2015. This depicts improvement in companys ability to produce good returns for shareholders. Apart from these, the value of earning per share of Genesis has increased from $1.15 to $4.07 per share. This is good for companys attractiveness for shareholders and investors. But the value of dividend per share has reduced slightly from 2.47 to 2.23. On basis of analysis of increase in EPS and decline in DPS, it can be asserted that dividend payout decisions of company have reduced. This is also showing companys preference towards retained earnings in business (Vozikis et al., 2014). But, the shareholders of company will be able to enjoy capitalization benefits over their investment. Overall, it can be said that the financial performance of Genesis Ltd has improved from 2014 to 2015. Comparative Financial Analysis of AGL Energy Ltd: The ratio analysis tables of both companies show that AGL Energy Ltd is in good position in context of profitability ratio compared to Genesis Energy Ltd. AGLs gross profit and operating margin ratio are 16.02% and 15.68% for the year 2015. But at the same time, Genesiss gross profit and operating margin are 16.54% and 6.98% for the year 2015. It shows that, management of the Genesis is ineffective compared to AGL (Bhattacharyya, 2012). In the context of 2014, the condition of Genesis was also seemed same. The AGLs ratios were 12.02% and 11.70 respectively. On the other hand, Genesiss ratios were 7.12% and 3.45% respectively. In addition to this, situations of the both companies are not good in the context of firms liquidity positions. AGLs current ratio for year 2014 and 2015 are 1.57 and 1.45 respectively, which is less compared to ideal current ratio 2:1. Genesiss current ratio for the year 2014 and 21015 are 1.44 and 1.11 respectively, which are not good compared to both ideal current ration and AGLs current ration. Further this, Acid test ratio depicts that Genesis is not good in paying its short term liabilities due to its acid test ratio is 0.86 for the year 2015 that is not good in financial terms (Kieso, et al., 2012). In this way, AGL condition is seemed good due to acid ratio is 1.29 here that enough to pay it short term liabilities. At the same time, capital structure both companies situation was similar in the 2014, because the debt equity ratio and equity ratio for AGL and Genesis were 0.59 or 0.53 and 0.63 or 0.52 respectively. But, Genesis condition is spoiled in 2015. The companys debt equity ratio is 61.20%, which is less compare to AGLs debt equity ratio 70.44%. This situation is raised due to company is using less leverage and it has a stronger equity position (Horngren, et al., 2012). The same condition is seen in equity ratio. There also AGL position is strong with 55.67% as compared to 51.54% of Genesis. In the context of earning per share, Genesis performance is good compared to AGL. Earning per share ratio of AGL and Genesis is recorded as 2.96 and 4.07 in 2015. It shows that Genesis is earning good profit on per share. On the other hand, in context of dividend per share, the situation is fully changed. Dividend per share ratio for AGL and Genesis are recorded as 2.94 and 2.23 respectively in 2015 (Edwards, 2013). On basis of this, AGL dividend payout of Genesis is comparatively low. Overall, AGL has more potential to provide attractive return to shareholders. Recommendations: From the analysis of the both companies financial performance, it can be recommended that an investor should invest in AGL. It is best decision rather than to invest in Genesis. It is because, AGL financial performance is good compared to Genesis. At the same time, Genesis involves the risk of the Liquidity liabilities and less profitability. It is also recommended to AGL, it should focus to improve its managerial skills and try to become cost efficient. Conclusion From the above discussion, it is analyzed that AGL Energy Ltd is has performed better for from 2014 to 2015. The company is also good in the context of profitability, as different profitability ratios of company have increased from 2014 to 2015 (Borrego-Marn, wt al., 2016). It can also be concluded that investor should invest their money in AGL Energy Ltd than in Genesis Ltd, because the investment in this company would be more profitable as compared to Genesis. References Adam, N.R., and Dogramaci, A. (2012) Productivity Analysis at the Organizational Level. Germany: Springer Science Business Media. Adler, R. (2013) Management Accounting. UK: Routledge. Annual Report (2014) [online] Available at: Bhattacharyya, A.K. (2012) Financial Accounting for business managers. UK: PHI Learning Pvt. Ltd. Borrego-Marn, M.M., Gutirrez-Martn, C. and Berbel, J. (2016) Estimation of cost recovery ratio for water services based on the system of environmental-economic accounting for water. Water Resources Management, 30(2), pp.767-783. Brigham, E.F. and Ehrhardt, M. C. (2013) Financial Management: Theory and practice. USA: Cengage Learning. Edwards, J.R. (2013) A History of Financial Accounting (RLE Accounting) UK: Routledge. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D. and Tan, R. (2012) Financial Accounting. UK: Pearson Higher Education AU. https://www.agl.com.au/-/media/AGL/About-AGL/Documents/Investor-Centre/150826_AnnualReport_1466512.pdf?la=en (Accessed: 30 august, 2016) Kass-Shraibman, F., and Sampath, V.S. (2011) Forensic Accounting For Dummies. USA: John Wiley Sons. Kieso, D.W., Weygandt, J.J., Kieso, D.E. and Kimmel, P.D. (2012) Study Guide to Accompany Financial Accounting, 8Edn . USA: John Wiley Sons. Needless, B. and Powers, M. (2016) Principles of Financial Accounting. USA: Cengage Learning. Robinson, T.R., Henry, E., Pirie, W.L., and Broihahn, M.A. (2015) International Financial Statement Analysis Workbook. USA: John Wiley Sons. Vozikis, G., Mescon, T., Feldman, H., and Liguori, E.W. (2014) Entrepreneurship: Venture Initiation, Management and Development. UK: Routledge. Warren C.S., Reeve, J. and Duchac, j. (2015) Financial Accounting. USA: Cengage Learning.