Recent orders
To assess the development of j.g a toddler
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Development assessment
To assess the development of j.g a toddler brought to an emergency room due to elevated temperature one needs to first summarize the current condition. An examination done on j.g revealed that he had an elect posture with his abdomen still large and protruding and a swayed back. His height was two inches and he weighed 32 pounds. The other physical exam vitals revealed that had a pulse of 146 and his respiration was 56. An examination on his mouth revealed that he 15 baby teeth in total. J.g was able to walk around obstacles. He could also hold the toy in one hand. At one moment he was also seen opening the zipper of his jungle green jacket. After he was given a toy car he could only manage to squat while playing with it. It was noticeable that sometimes he was able to balance on one foot but fell often. It was also observed that j.g could throw the toy underhand without losing his balance though once in a while he could fall.
The stage of development
J.g according to Erickson is in a toddler stage of development. He is two years old. At this stage J.g is expected to put on clothing, brush his teeth with some help, combines word and know over 50 words. He is also expected to use pronouns which include (me you mine I). He should also be able to follow to step commands, know his body parts, kick a ball, throw a ball overhead and walk up steps. His speech is expected to be half understandable.
The behavior revealing the stage after interaction with the nurse
After he was given a toy car he could only manage to squat while playing with it. It was noticeable that sometimes he was able to balance on one foot but fell often. It was also observed that j.g could throw the toy underhand without losing his balance though once in a while he could fall. He could also hold the toy in one hand ( Kagan 2004). At one moment he was also seen opening the zipper of his jungle green jacket. J.g was also able to open the door of the examination room by turning the door knob. He was also able to grasps a pen on the table and scribble on a book that was lying beside it. It was also observed that j.g could climb the chair and the low lying sit in the examination room. An assessment of his cognitive development revealed that his eye and hand movements were better coordinated and he could put objects together and take them apart. He also seemed fascinated and engrossed in figuring out situation. For example when his mother at one moment left the examination room he seemed engrossed looking for her. He recognized familiar person and differentiated them from strangers. For example he was able to recognize a neighbor who had come in with the mother. He was also not friendly to stranger and rejected them when they tried to hold him. When j.g language was assessed it was revealed that he had broken linguistic cod meaning that much of his talk had meaning to himself. He could utter three to four words statement and used conventional words to form more complete sentences. When his social emotional development was assessed it was revealed that j.g used physical aggression when angry.
Growth and development study
The expected cognitive development characteristics at this stage are as discussed below. First and foremost j.g is expected to have better coordinated eye and hand movements meaning that can put objects together and take them apart. An example of this is fitting large pegs into pegboard. Another cognitive character expected at the stage is using objects for purposes other than intended for example pushing a block around for a car or a boat. The toddler is also expected to look fascinated and engrossed when figuring out a situation. For example he stare for long moments trying to figure out where a ball has rolled, what has caused some particular noise and maybe where a cat has ran past. The child at this stage is also expected recognize familiar person and knows where they are. The child notes the absence of the familiar faces (Tassoni 2002). The child at this stage also finds a hidden object by looking for it at its last hiding place. This was termed by Piaget as object permanence which occurs at the sensorimotor stage of a childhood theory of cognitive development. The child is also expected to recognize and expresses pain and where it’s located.
The social emotional development expected at this stage includes showing signs of empathy and caring. For example the child may comfort another child if hurt or frightened. The child may use physical aggression if angry or frustrated. The child watches and imitates other children as they play but seldom interacts with them. The child at this stage is also expected to be bossy with the parents and the care givers.
Assessment of the j.g cognitive and social emotional development
As it is expected for a child at this stage of development j.g showed cognitive development characteristic which included pushing around a newspaper around as a car. The child as expected at this stage may use objected for purposes other than intended (Keshan 2004). J.g pushed round a newspaper lying on a seat as a car. J.g seemed fascinated and engrossed figuring where is toy had fallen. He stared for long moment and looked around. J.g was able to recognize the face of the neighbor who had entered the examination room with his mother just as the child at his stage able to recognize familiar faces. He cried for the mother who had gone out and rejected the nurse who was a stranger. A social emotional development character that was depicted by j.g was bossing his mother around. He asked for chocolates and cried to have his jacket removed. He wanted to leaved and kept crying and telling pointing at the door and pulling his mother’s hand.
There nursing considerations to be borne in mind regarding cognitive and social emotional characters of child at this stage
First and foremost the nurse can be able to lead the child to tell him or her where he is feeling the pain since at this stage the child is able to recognize and express pain and where it is located. The child could point at his teeth and the nurse could be in a position to know that it is suffering from tooth ache. The nurse should be aware that at this stage the child may reject stranger and cry for familiar faces and he or she should be in a position to entice the child so as it may not reject him or her. The nurse should avoid as much as possible making the child angry or frustrated because they result to physical aggression which is common at this stage.
Common health problems
There are a number of common health problems that are associated with a child at this stage. Constipation is one of the very common health problems of a toddler at this stage. It is defined usually as the passage of hard and painful stools or going for about four days without bowel movement. Constipation is most commonly caused by a diet that is low fiber and also by drinking too much milk and not drinking enough water (Brown 2003). Diarrhea is also a common problem that is cause by a viral infection. It is advisable to call a pediatrician if the diarrhea has blood or has prolonged. The child at this stage is till teething and may have problems of swelling and painful gums. Vomiting is another common health problem at this stage and usually accompanies diarrhea as a part of viral infection (Brown 2003). Stuffy nose or sneezing is also very common and it is caused by irritation from smoke, dry air or dust. Another common healthy problem is upper respiratory infections. These are very common and they include symptoms of a clear or green runny nose and cough. They are usually caused by common cold viruses. The best treatment is to use salt water nasal drops. Diaper rashes are very common but they usually clear up in 3-4 day. Most of the toddler at this state may be learning how to use a portable toilet but most of the times they use diapers. The child at this stage is very vulnerable to accident and it may get injured. Fall example it may fall and get bruised. The child may use things like knife as toy and could end up get if there was no one watching at the moment. Thus accidents are common health hazards for a child at this stage.
Appropriate play activities
Children at this stage begin to play with other children but usually it is parallel play because children at this stage are very self centered and usually play alongside each other but it sometime before they actually start to play. The child may probably not be willing to share thing and may be very possessive. All play is physical for child a child at this stage that is why it’s very ideal to make a wide variety of playthings available to the child. Each of them stimulates his growth in body and brain in different ways. It is important to closely supervise children that are playing together and reassure them that the other will not be keeping its toys. Some of the appropriate activities that the caregiver could play with the child are pretend games (Simmers 2008). For example one can pretend to be an animal by walking like one. The care giver can also play ball games with the child. The child can also be left to play with other children or alone but care should be taken to ensure that the pay thing are not harmful and will not injure the child. For a child to develop motor skills at this early age the child could be give art supplies. The care giver must make available different types of paper and large sized crayons and pencils so that the child could use them in sketching (Simmers 2008). The child could also be supplied with toys that make patterns for example felt boards, magnetic boards and peg boards with large pegs. The child may be also supplied with toys to manipulate. At the age of 2 years the may still enjoy knobbed wood pieces but is getting ready to move jigsaws of up to 20 pieces.
References
Brown. J (2003). Common health problems with toddlers. United States. University Press.
Keshan. S (2000). A parent’s guide to child care. United States. Routledge.
Tassoni. P(2002) .Certificate child care and education. Stoke on Trent: Trentham Books.
Simmers. l (2008). Development of a child mind and body through play. United States: Harvard Press.
Kagan. J (2004).The stages of a child growth. Indiana. wiley
Analysis-of-ABC-Company-1
Analysis of ABC Company
Student’s Name
Institution Affiliation
Analysis of ABC Company
ABC Company is a manufacturing company that concentrates in building cedar roofing and siding shingles. The current annual sales of the company are around $1.2 million, a 25% rise from the last year. The company has aviolent growth target of achieving $3 million annual sales in next 3 years. The Chief Executive Officer of the companyis keen to search additional goods that can influence the present employee skillset of ABC as well as the production facilities. The Chief Executive Officer is working on a new opportunity. The Chief Executive Officeris planning to use some of the shingle scrap materials to construct cedar dollhouses. This new product line would increase additional raw materials and will take lesser time toproduce in comparison tocedar shingles. Although this product line will need extra expenses, it will generate extra revenue and gross profit and will assist in achieving the growth targets.
Risk Profile
Risk can be called as the ambiguityinvolved in a given thing or event. Risk is observed in every part of life. Two types of the risks are faced by business enterprise as well namely, Systematic Risk and Unsystematic Risk. The Systematic Risk is in-built to the whole market known as un-diversifiable risk or market risk (Brealey, Myers & Marcus, 2003). It cannot be diminishedby using diversification instruments and influences all the business enterprises. Unsystematic Risk can be called as the risk related to a givenbusiness and it can be certainlydiminished. Another name forunsystematic risk is diversifiable risk (Hilton, Michael & Frank, 2006). Therefore, it can be said that identification of the risk involved is very necessaryand diminish it by implementing variety of instruments. Examples of systematic risk are economic conditions, governmental law, policies, natural calamities etc. Examples of unsystematic risk are strike, governmental regulation for a particular type of manufacturer, poor relation with suppliers etc (Ross, Randolph & Bradford, 2006).
Systematic Risk can be controlled by the management of this company as well; instead they should pay some attention in managing the unsystematic risk (Brealey, et, al. 2003). The possible unsystematic risk faced by the company includes; expected price of product, manufacturing of new goods, whether there will be enough demand for new goods; choosing of supplier for extra requirement of raw material, whether current facilities will be able to manage the new production and method of financing i.e. debt or equity (Williams & Robert, 2002).
ABC COMPANY
Cash Flow Statement
For the year ended 31st Dec, 19×2
Cash from Operating Activities:
Cash Received from customers (Note – 1)$1,260,000
Cash Paid to Suppliers and Employees (Note – 2)$1,080,000
Cash Generated From Operations$180,000
Less: Income Tax Paid –
Cash Flow before Extra-ordinary Items$180,000
Cash Flow from Investing Activities:
Purchases of Equipment$(100,000)
Cash Flow from Financing Activities:
Dividend Declared$(100,000)
Net Increase/Decrease in Cash and Cash Equivalents:$(20,000)
Cash and Cash Equivalents As at beginning of the year$70,000
Cash and Cash Equivalents As at End of the year$50,000
Note – 1:Calculation of cash received
Total sales $1200000
Less: Opening Balance of Debtors $180000
Add: Closing Balance of Debtors$120000
$1260000
Note – 2: Calculation of cash Paid to Suppliers
Cost Of goods sold$800000
Less: Opening Stock$280000
Add: Closing Stock$350000
Total Purchase$870000
Add: Opening Balance of Creditors$210000
Less: Closing Balance of Creditors$250000
Total Cash Paid$830000
Add: Selling and Distribution Expenses$250000
$1080000
Sources & Uses of Funds
Sources:
Operating:Cash received from debtors
Investing:None
Financing:None
Uses:
Operating:Payment to suppliers
Investing:Purchase of equipment
Financing:Payment of dividend
Steps for improvement of cash flows
Implementation of following techniques will assist in improving the cash inflows from debtors:
Providing discount on early payments (Williams & Robert, 2002).
Regular reminders for payment.
Discount on immediate cash payments.
Automated system for accepting payment like credit card, debit card (Hilton et al, 2006).
Implementation of debt factoring.
Evaluating credit worthiness of the client before granting debt.
Similarly, to improve the cash outflows, the company shall try to avail the benefits offered by the creditor or the lending institutions.
Financing Options
Any new investment or project or expansion of existing project can be made by two ways namely, by taking money from lenders or owners. These are known as debt financing and equity financing.
Advantages of Debt Financing:
Control over ownership
Interest paid is tax deductible
Flexibility
Less complicated in terms of paper work
Disadvantages of Debt Financing:
Principal borrowed is to be repaid and creates an obligation on borrower (Ross, Randolph & Bradford, 2006).
Excessive debt increases the riskiness and affects the reputation of the company.
Advantages of Equity Financing:
Money taken is not required to be repaid.
No obligation of regular interest payments.
Disadvantages of Debt Financing:
Ownership is lost.
Requires complex paper work at the time of issuance.
Statement Showing Product Cost for the Expansion Product
Particulars Calculation Amount
Units produced and expected to be sold 5000 units
Machine Hours 5000 Hours
Direct Material 5.60 x 5000 28,000
Direct Labor 4.00 x 5000 20,000
Factory Overhead Variable 1.00 x 5000 5,000
Fixed –
Selling Expenses Variable 0.20 x 5000 1,000
Fixed –
Total Cost 54,000
Statement Showing Total Cost of Existing Product, Expansion Product and overall cost of Products
Particulars Existing Expansion Total
Units produced and expected to be sold 80,000 units 5,000 units 85,000 units
Machine Hours 40,000 units 5,000 Hours 45,000 Hours
Direct Material 104,000 28,000 Direct Labor 224000 20,000 Variable Factory Overhead 40000 5,000 Variable Selling Expenses 16000 1,000 Fixed Factory Overhead 198000 198000
Fixed Selling Expenses 191250 191250
Total Cost 773250 54000 54,000
Cost per unit 9.67 10.80 9.73
The cost of existing product has increased due to the expansion by $0.06 per unit.
Calculation of Selling Price for the new Expansion Product
Particulars Calculation Amount
Total Cost 54000
Profit Margin on sales 40% on sales
54000 x 40
60 36000
Total Sales 90000
Selling Price 90,000 / 5,000 18 per unit
Sales Mix:
Existing: 80,000 units
Expansion: 5,000 units
Statement Showing Contribution margin and Break Even Points
Particulars Existing Expansion
Sales 1,160,000 90000
Variable Cost 384,000 54000
Contribution 776000 36000
P/V Ratio 66.70% 40%
Total Sales 1250000
Total Contribution 812000
Total P/V Ratio 64.96%
Fixed Cost 389250
Total Profit 422750
Break Even Sales =Fixed Cost
P/V Ratio
=389250
64.96%
=599,215
Sales Mix Ratio 80:5 or 16: 1
Break Even Sale :Existing =563,967
Expansion =35,248
Year Cash Flows PVF @ 12% Product
0 Outflow $ 42000 1 (42,000)
1 Inflows $15000 0.8929 13,394
2 $13000 0.7972 10,364
3 $10,000 0.7118 7,118
4 $10,000 0.6355 6,355
5 $6,000 0.5674 3,404
Net Present Value (1,366)
Net Present Value of the proposed investment = $(1,366)
Depreciation =42000/ 5 =$8,400
Year 1 2 3 4 5
Savings in Fixed Overhead 15000 13000 10000 10000 6000
Less: Depreciation 8400 8400 8400 8400 8400
Savings Before Tax 6600 4600 1600 1600 (2400)
Less: Tax – – – – Savings After Tax 6600 4600 1600 1600 (2400)
Add: Depreciation 8400 8400 8400 8400 8400
Cash Flows 15000 13000 10000 10000 6000
The straight line method of depreciation will lead to increase in the fixed cost. There will be no effect on the cash flows because non-cash item like depreciation is not taken into account while calculating cash flows.
The equipment shall not be purchased because the net present value from equipment is negative.
Conclusion
The new project does not seem to be going well with the company as there is increase in the per unit cost of existing product, its manufacturing is quite time taking, demand for the product cannot be estimated with certainty. All these lead to doubt regarding the achievement of target profits and cash flows. The net present value of $1,366 is generated from the new equipment.
Preparation of detailed budget with fixed and variable cost is the responsibility of Controller and Management Accountant. He is liable for maintaining up to date cost records and ensuring effective cost controls. He is responsible for ensuring that production is carried out with the rules, regulation, laws laid down by the government. An effective production process required continuous monitoring, and any imperfections shall be modified.
The Chief Executive Officer shall work strategically by proper planning, evaluation of market conditions, analyzing the resources available, detailing the resources needed. The market for the product shall be stimulated by implementing promotional instruments. Extensive marketing will lead to increase in the demand for the goods. Healthy relationships with stakeholders like customers, suppliers, lending institutions, regulatory authorities shall be maintained. In production process, the cost can be decreased by reducing the waste, increasing the efficiency and adequate training and motivation of employees.
References
Brealey, R.A., Myers, S.C., & Marcus, A. J. (2003). Fundamentals of CorporateFinance. 7th edition.. Boston : McGraw-Hill
Hilton, R. W., Michael, M., & Frank, H. S. (2006). Cost Management: Strategies for Business Decisions. Boston, MA: McGraw-Hill. Print.
Ross, S. A., Randolph, W., & Bradford, D. J. (2006). Fundamentals of Corporate Finance. 7th ed. Boston: Irwin/McGraw-Hill. Print.
Williams, J. R., & Robert, F. M. (2002). Financial and Managerial Accounting: The Basis for Business Decisions. Boston, MA: McGraw-Hill. Print.
Analysis whether food additives are harmful or beneficial to human beings.
Family and Consumer Science
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The Effects of Food Additives
For many centuries, substances have been added to food in order to make its appearance attractive, increase flavor, as well as to preserve it. Even before the invention of the refrigerator, fish and meat were preserved using salts. Fruits were preserved by having sugar added onto them. In most ancient cultures, spices and wine were preserved using sulphites. Also, in order to enhance the flavor of food, colorings were put into the food. Currently, in the food that people consume, it is estimated that there are many food additives in them. According to the database established by the Food and Drug Administration there are many food additives and are 3000 in total. The food additives are found in kitchen cabinets, in items such as baking soda, sugar and salt. People are ignorant about what the food additive does to their health as well as their safety (Winter, 2004).
This paper seeks to give an analysis whether food additives are harmful or beneficial to human beings.
Critical analysis of the food additives
Substances that are added to food in order to change its characteristics are known as food additives. The food additives can either be indirect or direct. The latter refers to additives that are added into food and are for specific purposes. They can be sugar or salt and are found in food labels, as they have been listed as ingredients. The food additives that are indirect occur as trace amounts, and this is as a result of other handling, and package storage. As compared to other times in history, color and food additives are today more strictly monitored, regulated and studied. Before products are put on the market, the FDA must approve that they are safe, and this is after many rigorous tests have been conducted (Winter, 2004).
Fierce controversy exists concerning food additives as well as the health risks that they pose. Fortunately, in the United States, the law on food additives ensures that food is safe for consumption. People should at the same time be cautious about the chemicals found in the food that they consume. An example is phenylalanine that is an amino acid that occurs naturally as a protein. Various foods are manufactured using phenylalanine, and it is also used in the manufacturing of aspartame an artificial sweetener. This additive is known to cause problems in young children when they are growing up as it affects their brain development. This means that when children are being fed, the amount of phenylketonuria should be limited (U.S. Food and Drug Administration, 1993).
Another common food additive is lactose, and there are some people who are lactose intolerant. It means that they cannot easily digest the lactose that is found in milk sugar. Those prone to becoming lactose intolerant are people with African and Asian origin. They have to take a diet that has limited amounts of dairy foods and milk. In turn, they tend to develop symptoms such as diarrhea, nausea, abdominal pain and indigestion. Other common and dangerous chemicals include; saccharin, nitrate, nitrite, monosodium Glutamate and caffeine (Blaylock, 2006).
Conclusion
In conclusion, food additives have more harmful effects as compared to beneficial purposes. Many people continue to consume food without knowing the food additives that they have. In turn, many people have suffered as their health has been affected. It is vital that people try and avoid food additives and instead use natural spices.
Work Cited
U.S. Food and Drug Administration. (1993). Everything Added to Food in the United States. Boca Raton, FL: Smoley.
Winter, Ruth. (2004).A Consumer’s Dictionary of Food Additives: Descriptions in Plain English of More Than 12,000 Ingredients Both Harmful and Desirable Found in Foods. New York: Three Rivers Press.
Blaylock. Russell. (2006).Health and Nutrition Secrets That Can Save Your Life. Health Press NA Inc.