Attention Deficit Hyperactivity Disorder in Children Essay -- ADHD Dis

Introduction:   Ã‚  Ã‚  Ã‚  Ã‚  Most people have heard of the term Attention Deficit Hyperactive (ADHD) disorder. â€Å"Attention Deficit Hyperactivity Disorder (ADHD) is a neurobiological disorder that interferes with an individual’s ability to attend to tasks (inattention), inhibits one’s behavior (impulsivity), and may interfere with a person’s ability to regulate one’s activity level (hyper-activity) in developmentally appropriate ways (Barkley 19)†. The most important job for teachers and parents is to separate fact from fiction, to clarify what we know and don’t know.   Ã‚  Ã‚  Ã‚  Ã‚  Properly diagnosing ADHD, medication choices, and behavioral interventions are the key focal point. Is medication truly worth the side effects? Diagnosing ADHD   Ã‚  Ã‚  Ã‚  Ã‚  As the name implies, ADHD is typically characterized by two distinct sets of symptoms: inattention and hyperactivity / impulsivity. Although these problems usually occur together, one may be present without the other and still qualify for an ADHD diagnosis. Children are diagnosed with ADHD when they have met specific guidelines within these two categories.   Ã‚  Ã‚  Ã‚  Ã‚  A number of parents observe signs of inattentiveness, restlessness, and impulsivity in their child even before their child starts school. The child might lose attention while playing a game or watching TV, or the child might dash about totally unrestrained. Since children mature at different levels and vary in character, nature, and energy levels, it is critical to obtain a specialist’s diagnosis of whether the behavior is suitable for the child's age, the child has ADHD or the child is simply immature or uncommonly high-spirited.   Ã‚  Ã‚  Ã‚  Ã‚  To qualify as having ADHD, the symptoms must significantly affect a child's ability to function at home and at school. A diagnosis is based on the guidelines provided in the â€Å"American Psychiatric Associations Diagnostic and Statistical Manual of Mental Disorders, fourth edition (DSM-IV) published in 1994 (Barkley 133)†. In general, children are diagnosed with ADHD if they show at least six symptoms from each category. Dr. Berkley lists the following symptoms for each category:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Inattention: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Often fails to pay close attention to details or makes careless mistakes in schoolwork or other activities †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Often has trouble sustaining attention during tasks or play †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Often doesn't seem to listen when spoken ... ...counseling the child and the family and facilitating them in the development of new skills, attitudes, and ways of relating to each other. The important step is proper diagnosis of ADHD. It is imperative to know about any medication being prescribed for each individual child. Work Cited Page: American Academy of Physicians â€Å"ADHD: What Parents Should Know.† Family Doctor, 10 April, 2005 Barkley, Russel A. Taking Charge of ADHD: The Complete, Authoritative Guide for Parents. New York: The Gilford Press, 2000. Eli Lilly and Company â€Å"Strattera.† Strattera 10 April, 2005 McNeil Consumer & Specialty Pharmaceuticals, a Division of McNeil-PPC, Inc â€Å"Prescription Medication Overview† Focus on ADHD. 14 April, 2005 Rabnier, David. â€Å"Behavioral Treatment for ADHD: An Overview.† Health. 14 April, 2005 Wilens, Timothy E. Straight Talk about Psychiatric Medications for Kids New York: The Guilford Press, 1999. Wilens T.C. et all. Does stimulant therapy of attention-deficit/hyperactivity disorder beget later substance abuse? A meta-analytic review of the literature. Pediatrics, (2003) 111:1:179-185.

Hallstead Jewelers Case Study

Submitted by Yellow Team Eunice King Ronda Klassen Joshua Krupnick Larry McCraw Ronald Mills BUS 5431 Managerial Accounting Professor Nancy Shoemake April 18, 2010 1. 0Summary Hallstead Jewelers was one of the largest jewelry and gift stores in the United States for 83 years. Customers came from throughout the region to buy from extensive collections in each department. Any gift from Hallstead’s had an extra cache attached to it as they were known for having the best. Even though the principal retail shopping areas shifted two blocks west, Hallstead’s reputation and selection still brought in customers. In 1999 however, sales became stagnate and profits were starting to slip. The owners (two sisters, Gretchen and Michaela) made several changes in an effort to revitalize the store back to its full glory. The largest decision they made was to move the stores location, expanding it by 50% more space and selling staff. This move resulted in a five-year lease as well as extensive and expensive renovations. They also made some changes in product offerings and offered more sales potential at the cost of minor reductions in margins. During the year it took to complete the Hallstead’s renovation the industry started showing major changes toward internet based jewelry sales. Tiffany & Company, a business with an origin much like Hallstead Jewelers, grew into an international powerhouse. At the same time, a start-up internet seller, Blue Nile, became the second largest diamond seller in the U. S. While Hallstead’s was growing their fixed costs by doubling their rent payments, Tiffany and Blue Nile were increasing their revenue with â€Å"virtual† storefronts allowing them to increase sales with very little increase in expense. In an effort to explore ideas in strategy that would return the business to profitability, the sisters compiled some questions for their accountant to analyze using some additional operating statistics. The following answers will take a deeper look into the mechanics of the business and provide Gretchen and Michaela with recommendations to get their business back on track. 2. Changes in Breakeven and Margin of Safety The following table shows that while the breakeven in both sales dollars and number of sales tickets has continued to rise from 2003, to 2004, and to 2006, the margin of safety has decreased over the same period of time. What caused this change? 3. 0Reduction in Price One idea the consultant had was to reduce prices to bring i n more customers. The following table illustrates that by reducing prices 10% and increasing sales to 7,500 tickets, the company’s operating income significantly decreases, losing an additional $580K over the previous year’s income/loss. Breakeven in sales tickets is 9,337 – an increase of 1,832 from the previous year. Breakeven in sales dollars increases $1. 47 million to a total of $13. 12 million needed. 4. 0Elimination of Sales Commissions Another idea that Gretchen had was to eliminate sales commissions even though both her Grandfather and Father insisted that commissions were one of the reasons for their success in the past. The figure below illustrates that the elimination of sales commission greatly affects operating income. By eliminating the sales commission in a projection of the three previously reported years, we can see that operating income is in the positive for all three periods. Although Gretchen’s father and grandfather perceived commission to give them a competitive edge, calculations prove that the commission payments are definitely hurting Halstead’s bottom line. Further consideration should be given to eliminate them if possible. 5. 0Advertising Michaela felt that a bigger store could benefit from greater advertising and suggested that advertising be increased by $200,000. If advertising expenses were increased by $200,000, the breakeven point in both sales dollars and sales tickets would increase. For Fiscal Year (FY) 2006, Hallstead spent $257,000 on advertising. If this were increased to $457,000, the breakeven point would be as follows: Breakeven in sales tickets = Breakeven sales dollars / Average sales tickets 7,805 = $12,120,525. 73 / $1,553 Breakeven in sales dollars = Total Fixed Costs / Contribution margin ratio $12,120,525. 73 = $5,211,000 / 0. 430 The affect of the increases in advertising expenditures on the breakeven point in sales dollars would be an increase from $11,655,335. 72 to $12,120,525. 73, a difference of $465,190. 01. It would probably be a good idea for Hallstead Jewelers to try the increase in advertising. Although the company is currently struggling with a negative operating income, the increase in breakeven dollars is relatively nominal. Competition from much larger companies, such as Tiffany & Company, as well as internet jewelry sales from companies such as Blue Nile has taken some of their business. Perhaps some of this increased advertising budget should be spent on expanding their business to the internet and advertising there; allowing Hallstead to compete more directly with Blue Nile and boost sales. Increased advertising may also help bring in more customers who are not yet aware of the company’s new Washington St. location and larger renovated store. 6. 0Average Sales Tickets The following overview takes a look at how much the average sales ticket would have to increase to breakeven if the fixed cost remained the same in 2007 as it was in 2006. Average sales ticket for 2006 is $1,553 @ 6,897 tickets for an Operating loss of $406,000. †¢# of tickets x Average sales ticket = Sales revenue †¢6,897 tickets x $1,553 = $10,711,041 †¢Average ticket sale dollar amount needed to break even = Sales revenue needed to break even / # of sales tickets for 2006 †¢Average ticket sale dollar amount needed to break even = (Fixed Cost / Contribution Margin Ratio) / # of sales tickets for 2006 †¢Average ticket sale dollar amount needed to break even = ($5,011,000 / 0. 43) / 6,897 †¢Average ticket sale dollar amount needed to break even = $1689. 2 †¢Average sales ticket increase to break-even = Average ticket sale needed to break even – Average sales ticket for 2006 †¢Average sales ticket increase to break-even = $1690 – $1,553 = $137 By reducing prices 10% and increasing sales to 7,500 tickets, the company’s operating income significantly decreases, losing an additional $580K over the previous year’s income/loss. Breakeven in sales tickets is 9,337 – an increase of 1,832 from the previous year. Breakeven in sales dollars raises $1. 47 million to a total of $13. 12 million needed. 7. 0Recommendations In our analysis of Hallstead Jewelers we found that Income was steadily declining and the move to the new location, with increased fixed costs, resulted in a loss for 2006. We implemented several options to see what variances would occur. A consultant recommended a 10% reduction in prices which would lead to an increase in sales. We showed this to be a bad idea as operating income significantly decreased with the price reduction. Another idea was to eliminate sales commission. Eliminating sales commission greatly enhanced operating income and resulted in positive operating income for all three years. Michaela suggested increasing the advertising budget by $200,000. Increasing the advertising budget increased the breakeven in sales dollars by $465,190; if increasing the advertising budget results in increased sales it would be justifiable. Based on our analysis of Hallstead Jewelers we would recommend that they discontinue the practice of paying sales commissions. Although Gretchen’s father and grandfather perceived sales commission to give them a competitive edge and drive sales, calculations prove that the commission payments are definitely hurting Halstead’s bottom line. Elimination of sales commission in 2006 would have resulted in $1,215,184 less in breakeven sales dollars. The company's name and reputation should be asset enough to drive Hallstead Jewelers sales. In addition, we would recommend Hallstead Jewelers use $200,000 from the elimination of the sales commissions and apply it to increasing the advertisement budget combating stiff competition from large retailers such as Tiffany and Company and the internet business, Blue Nile. The increased advertising budget should be assessed on an annual basis to validate its effectiveness. Works Cited Jiambalvo, James. Managerial Accounting 4th ed. New Jersey: John Wiley, 2010. â€Å"Break-Even Analysis. † Wikipedia Online http://en. wikipedia. org/wiki/Break_even_analysis. (11 APR. 2010) â€Å"Contribution Margin. † Wikipedia Online http://en. wikipedia. org/wiki/Contribution_margin. (10 APR. 2010)

Impression de Voyage

This poem â€Å"Impression De Voyage† by Oscar Wilde is in the sonnet form ABBA-ACCA-DEFFED. All in all though it really is just about the voyage, the poet took everything into account. The 14 lines stanza of the poem is composed in iambic pentameter and with a complex rhyme scheme. The Poet uses sounds in the sestet at the end. The imagery is nice (sapphire/opal/red sun upon the sea). There is the imagery of nature, sea and ship. Wilde presents ship imagery through various images like; steep prow, hoisted sail, the mast, creek and the stern. All these images symbolize a voyage or a journey perhaps a journey from life to death. Ship actually symbolizes refuge and sea is the symbol of danger. The color of the sun is red and it is going to set in the west. This image of â€Å"red sun upon the seas to ride† symbolize life’s journey towards death. â€Å"Lycaon’s snowy peak† is also symbolizing death and sterility. At the same instance the poet is mentioning the images ; flower strewn hills, blowing fair wind, blue lands, and olive grove, they all symbolize life. The use of auditory images; â€Å"flapping of the sail, the wind was blowing, ripple of the water, ripple of girl’s laughter†, these create aural impressions, symbolizing life, activity and energy. Thus life has juxtaposed with death by using contrasting images. The poet has used different colors to describe the beauty of nature. â€Å"Nature† meant many things to the Romantics. This poem is as true of Romantic landscape painting as of Romantic nature poetry. Romantic nature poetry is essentially poetry of meditation. Oscar Wilde has romanticized the nature in this poem. The landscape of the sea and the sky/ burned like a heated opal through the air†, establishes temporal and spatial distance between the enthusiastic visitor and the â€Å"fabled† Greece of myth and romance. The sapphire/ blue color of the sea is juxtaposed with heated opal/red sky. Blue color is the color of heaven. It is the color of equilibrium and impartiality (being the color devoid of all â€Å"heat†). It is the color that symbolizes; Peace, tranquility, cold, calm, stability, harmony, unity, cleanliness, order. While red is the color of fire. It symbolizes the extreme of activity, Excitement, energy, passion, love, desire, speed, strength, power, heat, aggression, danger, fire, blood, war, violence, and all things intense and passionate. The colors symbolizing peace and tranquility have juxtaposed with colors symbolizing aggression, passion and danger. According to Empidocles’ theory of plurality â€Å"psyche is the mixture of opposites. Good and bad both exist together in the world† Thus Wilde has brought the contrasting images together in order to show plurality in life. The repetition of the words† The flapping of† in the lines 10 and 11 shows the balance between opposites which exist in nature side by side. The tone of the poet is tender and mood is of excitement and enthusiasm. This poem could have been written by Lord Byron, because it is his style that Wilde copies. In this poem we have got the topic of Greece as a fabulous place. It seems that in â€Å"Impression De Voyage†, the French Impressionism term in the title appears misplaced, for in establishing a mythological setting (by mentioning Zakynthos, Olive grove, Ithaca’s cliff, Lycaon’s snowy peak and hills of Arcady†), Wilde abandons any attempt at depicting ‘impressions’; instead he describes a voyage to Greece, a return to the world of the flower-strewn hills of Arcady. It can also be considered that the title of this poem misleads, for a description of the voyage (including the’ ripple of girls’ laughter at the stern’) supersedes the effect of briefly experienced fleeting images. In the final line â€Å"I stood upon the soil of Greece at last† the speaker perhaps experiences an imaginative voyage into the mythological past.

Realism vs. Romanticism

Realism and romanticism have been writing styles that have been going on for centuries. Realism sprouted from romanticism around the late 1800s when people grew tired relating to the romanticisms â€Å"fairy tale† nature. People wanted a fake character going through many things they did on a daily basis. Edna and Hester represent each of these. Hester represents romanticism while Edna represents realism. Both of the characters are women in later times that go through the hardships close to their era. The Scarlet Letter is a romanticism novel written by Nathaniel Hawthorne. Hester is a young lady in the seventeenth century that is constantly surrounded by her sin of adultery. Throughout the novel, Hester becomes more of her own person as she cares for her daughter Pearl on the edge of the woods. The format of the novel is written in a romanticists way; formal and fitting for the setting. The writer also expresses splashes of color in the story to retain a positive outlook or effect as the novel goes on. Symbols in the novel are naturalistic, such as roses; the symbol of hope for change. Pearl is also a symbol; a symbol of transgression and Hester’s reason for living. The setting of the novel is slightly depressing, but grows into this mystical-like town as the novel goes on. Hester redeems herself for her sin, the letter â€Å"A† in her bosom’s meaning turns into â€Å"Able†. The story reveals more secret, though each one brings Hester closer and closer to closure on her sin. There is an antagonist as there usually always is for romanticism novel, though it is usually never the actual main character that is the true antagonist. Chillingworth bogs down on Dimmesdale, mentally tearing Dimmesdale apart to find out the father until helped by Hester. The Awakening is written by Kate Chopin. In the novel Edna is realistically trapped in her own world of self doubt and sense of unknowing. The novel is written in a modern setting, though the setting is much different. The explanation of the islands makes them seem bland and unlikeable. There is expressed color in the novel, but seems dulled out by the unhappiness of the ladies that inhabit the islands. There are many symbols, most of them consisting of the ocean; which represents freedom. Another, the parrot; is said to represent Edna; trapped. Edna is represented going through many ordinary circumstances of her time, being stressed with the concern to be the perfect house wife. Her life spirals downwards as she loses herself and eventually leaves her children in care of her mother. She is given time after time to redeem herself but only degrades herself by giving in to her own selfish human characteristics. Edna herself is the antagonist as she fights with her spiritual and physiological being for a better life, but eventually looses. Edna eventually gives up and swims as far out into the ocean, drowning herself; Thus, ending the novel. Both realism and romanticism reflect on life lessons and inspire many readers. This American literature is sure to be passed down from generation to look back and reflect on the possibilities in life. Both genres drastically changed the literature, and art movements.

BRAZIL Essay Example | Topics and Well Written Essays - 1000 words

BRAZIL - Essay Example Dazzling beaches, lush green forests and ever awake nightlife comes together to make Brazil a magical land. In the following part a brief discussion has been led on the Brazilian Beaches and natural beauty, people, carnival and culture. Rio de Janeiro one of the most beautiful cities of the world might be termed as the crown of Brazilian beauty. Though it stands second to Sao Paulo in terms of population but is the most famous among tourists. Rio lies amidst Guanabara Bay, Copacabana, Ipanema and Leblon beaches and a lush green mountain range. However the most beautiful Brazilian beach is not in Rio or by the ocean; rather it is deep into the heart of the famous rainforests of Amazon. This beach is known as Alter do Chao. Tourists often call Amazon a green inferno considering the hot and humid climate here. If it is true then the mentioned beach is nothing short of a golden paradise. Fernando de Noronha is an archipelago at the north east coast of Brazil. It is place of clear blue wa ter when one can easily spot turtle, octopus, sharks and many other sea lives. The Brazilian authority strictly maintains the number of tourists to keep the disturbance to the natural habitat at minimal. This might be one of the most important causes that the food chain has remained unaffected here and the sharks therefore can find plenty to eat without targeting the human beings. Praia do Toque is a beach that is a bit isolated from the hue and cries of the day to day life and therefore offers perfect leisure time (McOwan). These are only a few beaches that have been mentioned here apart from these there is many others which by no means any less appealing to the tourists. Apart from beaches the rain forest of Amazon is another attraction in Brazilian tourist Map (Gray). The Brazilian part of the Amazon rain forest displays a diverse eco system and lies in the northern part of the country. At the very centre of the Brazilian part of the Amazon rain forest is the world famous Pantana l. Considering the immense natural diversity and unique eco system of the mentioned place, it has been recognised as the Patrimony of Mankind by UNESCO. With its dense vegetation that is highest in America, Pantanal is the richest and most divers of the eco systems in the world. However, Brazil is not only a country of sand, beaches and forests; it is the home of one of the most spectacular falls of the world. The Iguazu falls located almost at the border of Brazil and Argentina memorises with its immense beauty and perhaps the most alluring natural features of Brazil. (Brazil) Among all the attractions of Brazil perhaps Brazilian people occupies the first place considering their overwhelming warmth, friendliness and intense passion towards enjoying life. Like its natural diversity the people of Brazil are also diversified. The whites and the browns occupy the lion’s share followed by blacks. There are also traces of Asian and Amerindians. The intermarriage between the indige nous people, Portuguese settlers and the African slaves who were brought into Brazil to work in fields reproduced the browns that include Caboclos, Mulattos and Cafuzos. (Brazil and Africa) Most of the country’s population live in and around the urban centres of the country and the urban population displays a higher literacy rate than that of the rural population. Overall the country has a high literacy rate. The people of the country are predominantly catholic, though over that last

DISSERTATION (Litrature Review) Example | Topics and Well Written Essays - 5000 words

(Litrature Review) - Dissertation Example This is disturbing for the UK economy as international students help to fund UK higher education. Migrants come to the UK for various reasons and students comprise of about 26% of the total migrants that enter UK as shown in the chart below: Source: Somerville & Sumption (2009). However, the precise number of international students is not known as no statistics are maintained of both the private and the public sector institutions (UKCISA, 2010). Amongst those studying full-time at publicly funded higher education institutions 214,000 were non-EU students out of a total of 306,000 students. The public funded further education colleges and the private colleges could have more non-EU students but the figures are not known. The immigration statistics can be confusing as those studying for less than six months are granted visa under a different category called ‘student visitors’. The non-EU students that have been granted clearance in the past few years are as shown in the ta ble below: Source: UKCISA (2010). These figures show a sharp increase over the past few years. The private institutions can set their own fees but at the state funded institutions the non-EU students have to pay the total fees with fees typically being between ?8000 and ?15000. International students account for over 40% of the total postgraduate students (UKCISA, 2010). About 50% of these students are engaged in research degrees but there is no subsidy offered to non-EU students. While there is a ‘cap’ on the number of EU students that can be accepted because of the limited funds, there is no cap on the number of international students that can be accepted. The private sector collages in the UK offer a wide variety of courses and are often less expensive thereby being affordable by the international students. International students contribute to the local economy because higher the number of students more jobs in the administration of the colleges and universities, add itional income or the UK universities and export income for the owners. International students enhance global connections. During the Asian financial crisis also student inflow had diminished in the UK while Australia had gained in student flow as a result. Another reason that student inflow is affected is because students started working along with studies as savings are reduced. The top ten UK student source countries have been shown in the table below: Source: Somerville & Sumption (2009). 2.3 Drivers of change in the current environment Internationalization of higher education is a response by academic institutions to a globalized world. This is basically a response to the new age which is marked by globalization, competition and marketization (Cheung, Yuen, Yuen & Cheng, 2011). Internationalization of education can be done in many forms and currently the most important form is the exporting of higher education service done through recruitment of overseas students. UK and Austra lia had so far been leading in recruitment of international students but Singapore is fast catching up. In Singapore education is considered a â€Å"knowledge industry† and accounts for more than 3 percent of the GDP. Education is fast becoming a global, market-oriented, private industry, and international mobility of students is a major concern for HEIs. The international trade in education services has become a major source of income in many countries. In Australia education services sector was the third largest exporter in 2007 while in the

School paragraph Essay Example | Topics and Well Written Essays - 250 words

School paragraph - Essay Example During the same first year I associated with a group of rotten kids who never cared about anything leave alone even what brought them in high school, and as a result my social life suffered too. In my second year I continued to struggle with motivational issues in my core classes of biology and mathematics, but like in my first year I ended up in classes that I enjoyed such as chemistry. But that year never went to waste like my first year as I successfully managed to expand my social life by ditching out the group of bad kids and started hanging out with a group of more responsible students. As we approached third year, I was able to turn my high school education around due to the moral boost I got from my new group of friends. During the fourth year, I enjoyed staying in the hall for long time doing projects, and also interacting with some of my friends. This helped me both academically and socially too as I was able to get my up to date girlfriend whom though we had stayed together for only six months before I completed my studies she had completely changed my life for good. Through her I came to know that people really respect and enjoy the person that you really are inside, and if they don’t, they are not really your friend. All these experience from first year to fourth year changed me in a large way. Coming to high school I was shy, unmotivated young man who didn’t know what he wanted with life but through all those experiences that I went through, I left high school as a man who was mature, outgoing, and very sure of myself. Those experiences taught me to believe in myself and always to have hope and confidence in every activity I engage in to in