Monday, September 30, 2019

Improving Employee Productivity

As you may already know, improving the employee productivity is one of the most important goals In any business. But, In spite of this, a lot of human resources professionals do not consider this field very relevant. Even though most of the human resources professionals do admit that their job Is all about establlshlng schedules and rules concerning people management, only a few of them succeeds in bonding all these connections, in order to be able to increase productivity.John Sullivan (2011) refers in his article to several factors divided in a few categories, which are onsiderably influencing not only the individual productivity, but also the team productivity. Employee productivity is the main leading power behind a company's profitability and Its growth. Momentarily, the demand for employee productivity Is Increasing more and more, making this a feature that Is actually missing In todays workforce and also leaving most of the managers wondering what they should do next and what the causes are.This is the result of all the distractions and all the separate activities happing in the work environment. Nowadays, it seems that mployees are too busy tweeting, updating their statuses or chatting on Facebook, or simply texting. Because of that, most employees are not taking their tasks to an end, they are not finishing their work and they miss their deadlines. Another key aspect of this problem concerns the employee training tools. unfortunately, this aspect receives too little attention.Most of the time, the provider with the lowest costs is often chosen, even though the most effective provider is recommended. As a result, the recruitment is also poor, because of having as a main goal to minimize costs as uch as possible, but without enough consideration of the quality and the capability of each employer. No matter how you think it, the drawn conclusion here Is that the human resources department, Instead of being more Interested In finding solutions for Increasi ng the productlvlty, they are actually less Interested In doing transactions and more interested in cutting off the expenses.In order to increase the employee productivity and the performance of the workforce, considering the help you can expect from the human resource department, you must know and understand the factors that are influencing this rocess. Overall, taking In consideration John Sullivan's article, I have selected the most Important 16 factors from four main categories, which are going to be discussed next. As for the categories, the first one taken In consideration Is â€Å"Foundations of Productivity. According to John Sullivan (2011), a first factor mentioned here is â€Å"High- performing and Innovative employees are the foundation of productivity.By working together, managers and human resources professionals can find, hire, grow and keep high performing employees. It was proved that the most important factor in orkforce and productivity is hiring and keeping emp loyees with the best capabilities. Unfortunately, even the best people may sometimes need help. Without the head managers, much-needed resources and proper guidance, It's very hard to achieve your goal. Another factor measured in this category, according to John pawns are the second most important productivity factor because they play a very important role in defining the roles and the goals of the workforce.More is the pity that many managers are the weak ring in the productivity chain, therefore most of the time not only the employees needs guidance and education, but also their eaders. The second category taken in sight is â€Å"Direction and Guidance†. According to John Sullivan (201 1), a first mentioned factor here is â€Å"A corporate strategy and plan that builds commitment†. Most of the time, a very good business strategy and planning will increase the chances of having a successful and committed organization.Moreover, if the strategy is very clear and very we ll communicated, your employees will be more focused and their motivation will considerably increase. Another factor measured in this category, according to John Sullivan (201 1), is â€Å"A defined purpose for teams makes roles clear†. The managers need to develop a clear communicated purpose that has to be persuasive and also has the role to make their employees from their department to feel important. Employees sometimes can contribute even more to their work and tasks if they had a role in creating and understanding the main purpose.Still according to John Sullivan (201 1), next factor mentioned here is â€Å"Team and individual goals†. Defining some clear goals will let everyone know what is expected and what really has to be done. Also, giving some heads up on some perfect clear goals will also contribute for their employees to nderstand exactly what is and what is not important. Another factor measured by John Sullivan (2011) in this category is â€Å"Prioritiz ation for impactful resource allocation†. Establishing some clear priorities will help to better assign resources and funds, in order to achieve more important objectives.Next factor mentioned by John Sullivan (2011) here is â€Å"Performance metrics for continuous improvement†. Measuring performance in a successful way strengthens both individual and group goals. This will provide more attention, better feedback and better results for an ongoing improvement. Last factor measured in this category, according to John Sullivan (201 1), is â€Å"Effective rewards drive performance†. When the rewards are more connected to one goal, you double the strength of the message related to the importance of the Job that needs to be done.The third category taken in consideration is â€Å"Support Factors†. According to John Sullivan (201 1), a first factor mentioned here is â€Å"Team member support increases individual performance†. Only a few tasks can exclusivel y be done by an employee. If the employees are not working together with other people in a group as a team and if they are also not receiving all he necessary support from their managers, productivity will be lost. Next factor measured in this category by John Sullivan (2011) is â€Å"Best-practice sharing and collaboration improve productivity'.Productivity will considerably improve when the other people outside the team collaborate and brainstorm together. When the employees are using the â€Å"trial and error† method, all the growth of your business will slow down. Another factor mentioned here, according to John Sullivan (201 1), is â€Å"Support for innovation can dramatically increase productivity'. Having in mind as a oal to be on top of their business environment, companies struggle to achieve a double digit percentage improvement in their productivity (at least 10%, sometimes even goes to 25%) for every year.In order to reach this, a sustained level of sometimes no t enough in order to provide a double digit rise. Because of this, the human resources department must develop training measures, good processes, and stimulants that help the innovation. Still according to John Sullivan (201 1), next factor measured in this category is â€Å"Control and authority can result in a better decision aking process†. When there is a certain balance between freedom and control, so that employees have the authority to take most of the operational decisions, at that point we can talk about maximum productivity.Another factor mentioned here by John Sullivan (2011) is â€Å"Non-monetary factors that can also excite employees†. In addition to the usual rewards (as money), the managers can also provide a few non- monetary rewards, such as: feedback on their Job, appreciation for their work and so on. This is one of human resources department's most important responsibilities to e sure that the managers are using all of these methods in a right way, in order to increase the productivity process. The fourth category taken in sight is â€Å"Skills, Communication and Information Factors†.According to John Sullivan (201 1), a first factor mentioned here is â€Å"Employee skills and knowledge must be continually updated to maintain productivity'. Because of the changes brought by the high level global competition, the expectations of the employee's skills are much higher. The main role of the human resources department is to develop a plan that helps in an ngoing increasing employee's knowledge and training. Next factor measured by John Sullivan (2011) in this category is â€Å"Effective communications and feedback reduce errors and frustration†.As feedback is one of the most important strategies in the process of motivation, the failure of providing good feedback will lead to a poor work quality and maybe errors. You can best avoid this kind of situation if a company comes up with a well-organized internal communicat ion channel (like an intranet). The last overall factor mentioned here, according to John Sullivan (201 1), is â€Å"Providing he right information improves decision-making†. In order to take the best decisions and to increase the productivity, the managers and the employees will have to use the right information and to process the data.

Sunday, September 29, 2019

Content Of Professional Ethics For Accountants Accounting Essay

IntroductionCode of professional behavior for comptrollers, is the basic content of professional moralss for comptrollers, which the comptrollers should follow in the business activity and is used to set the behaviour of comptrollers. Along with the economic development, the behaviour criterions, the working types and the societal environment has had the alteration mostly. Meanwhile, people ‘s political orientation and value is besides altering. And the codification of moralss for professional comptrollers to breed ethical behaviour is uneffective. Lovell ( 1995 ) said: Much unfavorable judgment has been arisen at the accounting profession, such as the failure of accounting paperss and the failure of the accounting profession satisfactorily to take history of the public involvement in the finding of the hereafter of accounting and scrutinizing pattern. Many jobs have risen, such as, accounting information untruthful, accounting action ‘s nonstandard. It disarrangesA the o rder of the accounting profession. So observers have questioned the effectivity of the codification. In this article, it will discourse why the codification of professional behavior for comptrollers is uneffective. It refers five facets that are of import.BodyThere are defect and cleft bing in the system building. Related jurisprudence and codification of comptrollers are non perfect, and the system is imperfect, which carries out it can be suiting and is really easy to take advantage. Some accountant ordinances system is disused, does non accommodate with the present economic work activity, and needs to revise. Harmonizing to Reiter ( 1997 ) , there should be new paradigms for accounting pattern, in order to breed ethical behaviour of comptroller. Besides there are many sorts of accounting codification at the same clip, which affected the behaviour of members of the accounting profession. Accounting Furthermore accountant the object locates the environment of accounting is complica ted and diversified, which carries it trouble on the accurate localisation and the measuring. The definition of the comptrollers ‘ behaviour in the Torahs and ordinances is expressed, so the endeavor is really easy to run in advantage of the standard cleft. Social intermediary organisations have non carry out the codification purely independently, objectively, reasonably. Richardson, Cullen and Richardson ( 1996 ) said accounting and the comptrollers ‘ behaviour is influenced by the directors. Accounting houses and other societal mediators rely to a great extent on the purposes of director. with the drive of ferocious market competition, appetency of involvement and short-action, they go against the codification of moralss for professional comptrollers, to gain much from the company that should be audited, turn a blind oculus to the deformation of accounting information or even be an component, which damaged the independency of CPA audit services, and did non truly play an function of supervising, accounting deformation information has become inevitable. Harmonizing to Morgan ( 1996 ) , in his research, we can see that accounting contributes to the procedures of societal and organisational production is a large ground that the cod ification for comptrollers is uneffective. Social environment besides influences the actions of comptrollers. Social environment means a sort of ambiance, including a traditional wonts of idea, constructs of value, mode of behaviour, and the traditional attitude and position on the economic system. Harmonizing to Maury ( Maury & A ; McCarthy 2007 ) , he thought environment that supported these accounting and ethical. With the economic development, the behaviour criterions, the working types and the societal environment has had the alteration mostly. Meanwhile, people ‘s political orientation and value is besides altering. And the codification of moralss for professional comptrollers to breed ethical behaviour is uneffective. Many jobs have risen, such as, accounting information untruthful, accounting action ‘s nonstandard. It disarrangesA the order of the accounting profession Low qualities of comptrollers result in the ineffective of the codification. Harmonizing to Lovell ( 1995 ) , moral logical thinking and moral ambiance is cardinal facet to keep the order of accounting profession. First, it ‘s hapless self-denial. Since the development of competitory societal market economic system and the impact on values, portion of the lower moral comptrollers are frequently hard to defy enticement and adhere to the rule, so that individuality, money worship, hedonism is worse and worse. Everett and Green ( 2006 ) said that the nature of accounting virtuousnesss was altering. They earn money by non entering the income and intentionally forging, changing, hiding, destructing the accounting information. Second, many accounting staffs have a thin sense of jurisprudence. Some members of the accounting profession do non analyze jurisprudence and the method of accounting criterions, cognize small about the accounting codification, or even disregard the Torahs and ordinances. They do non set histories and supervise harmonizing to the ordinances. Last, the comptrollers have a hapless sense of professional moralss. Some comptrollers normally do non pay attending to the cultivation of professional moralss, no set up a existent thought of good religion, so in practical work, when they met with struggles of national involvements, societal involvements, unit and single involvements, they can non lodge to rules and do non move harmonizing to regulations and ordinances, instead from private involvements, made a breach of professional moralss in the behavior of accounting. Internal inadvertence mechanism is non perfect and deficiency of self-discipline mechanism. Some leaders want to derive political advantage, and capital, so they require the endeavors comptrollers to work for them. Accountants are frequently out of self-defense, output to force per unit area from the leading and inactive false histories. Some internal control system is uneffective and non implemented. With deficiency of independency, the internal audit is hard to make oversight. Effective corporate administration and internal control system is the base to transport out the codification for comptrollers.DecisionCode of professional behavior for comptrollers should be a contemplation of the accounting forces ‘s ethical motives behavior. As a codification, it ‘s used to teach the accounting, to keep the behaviour of comptrollers. Code of professional behavior for comptrollers is of import in engender ethical behaviour, which can vouch the accounting informations existent and complete, and keeping the order of the activities of comptrollers, and advancing the development of societal market economic system. This article has talked about the grounds that led the ineffective of the codification of professional behavior for comptrollers. In face with these jobs, it ‘s high clip for us to take some actions to work out it, to do a good environment for accounting and breeding ethical behaviour.Undertaking 2IntroductionAccountants take the chief duty of accounting activities, pros or cons of their ethical quality and professional quality will straight impact the quality of accounting units. There are many ethical jobs about the comptrollers which have been inferred in the Question 1, such as untruth accounting information, doing unsound information, falsifying the accounting informations, hammering verifier, and even disobeying the jurisprudence. The codification of Ethics is different from the jurisprudence. Accounting jurisprudence and ordinances as a c ompulsory criterion, it requires unconditioned in conformity with the demands of legal to move. And accounting moralss from religion, character, ability and that much more profound degree of nature and to act upon and better the quality of accounting behaviour. Following, it will speak about how to do an effectual codification of moralss for professional comptrollers and the grounds. In this portion, it relates five of import grounds, and explains them individually.BodyIt ‘s a base to amend and better the codification of accounting to beef up the edifice of the moralss for professional comptrollers. Development and betterment of the codification of accounting is basically a procedure of institutional alteration and invention. This procedure must follow the rule of effectivity. It is necessary to firmly lock the long-run reform of the accounting norm system of ends, but besides give full consideration to the building of the bing accounting standard theoretical account and the c haracteristics ; it is necessary to see the key restraints of the codification in institutional agreements, but besides to see the influence of informal establishment such as accounting environment. Effective corporate administration and internal control system is of import to the execution of codification of accounting. Tisha, Emerson, Conroy and Stanley ( 2007 ) â€Å" We postulate that accounting practicians may use a legalistic model to their appraisal of the acceptableness of each sketch. † So better the system and codification is of import. Internal Control Systems provides a good internal environment the in the operation of the codification for comptrollers in the endeavor. Internal control system can be divided into internal accounting control and internal direction control, criterion, systematic, scientific internal control system enhances the monitoring attempts of accounting criterion, which can cut down the job of non obey the codification from the beginning. Internal accounting control is the key in the internal control. The procedure of constitution of sound internal accounting control itself is the execution of the codification comptrollers in the endeavor procedure ; internal accounting control in concern operations based on criterion or another is one of the basic content of the accounting criterion. The strength of full scope of accounting supervising system is a system protect for the smooth operation of the codification for the comptrollers. First, strengthen internal accounting control system which is based on the internal audit. The internal audit has uncomparable advantages compared with the external ordinance: at foremost, the internal audit staff can take part in the enterprise day-to-day concern activities, so the information accessed is more specific, elaborate and systematic than external regulators ; what ‘s more, the internal audit belongs to the internal direction of endeavors, so it can place jobs earlier and resolved internally in progress, which can gain the trust of the leaders ; at last, the internal audit is aimed to guarantee the smooth operation of the economic and better economic benefit of the company, which is in understanding with the concluding end of the accounting and leading answerability ends. Second, set uping and bettering a full scope of ex ternal monitoring system is the warrant to the smooth execution of the codification for the comptrollers. As Donaldson ( 1982 ) said, to do the codification more effectual, it should authorise more public proceedings. External supervising include civilian inadvertence of accounting houses as the behalf of investors ; the authorities supervising implemented by the fiscal sector and other relevant sections and other signifiers of extended societal monitoring such as public sentiment. Under certain conditions, a broad scope of community supervising in peculiar public sentiment can play function of inadvertence mechanisms which other machineries are hard to make. Optimization of the action of the comptrollers is besides a cardinal facet. Optimization of the comptrollers ‘ action means to optimise the entityA to accomplishing the integrating effects of group behaviour, to better efficiency and to accomplish and make of import â€Å" capable † warrant and the environment to implement the codification. Supply a good societal environment for it besides influences the actions of comptrollers. In the sentiment of Cohen, Pant and Sharp ( 1992 ) , cultural and socioeconomic factors could hinder the credence and execution of a profession ‘s international codification of behavior. Harmonizing to Stevens ( 2008 ) † Culture and effectual communicating are cardinal constituents to a codification ‘s success. † Promotion and instruction is of import. circulate consistently and explicate accountancy professional moralss through certain agencies and methods so it can make a strong ambiance of public sentiment and bit by bi t perforate into the deepnesss of people ‘s heads which can sublimate the interior universe, better the cognitive criterions, set up a moral normative value. Another step is set an illustration for presentation. Influence the ethical behaviour of accounting practicians, through promotion and instruction on the advanced theoretical accounts. Examples can be inspirational and put forward ends which can ensue in great mental strength. -e? » c ¤?aa?†cs„?†¹Ã¢â‚¬ °aa ­-c ¬Ã‚ ¦cs„?†¹?eY?Aa ­-a†¦? – ?Y?c?†¹a ­-a†¦?e? ¦c »Ã¢â‚¬  a† Ã¢â‚¬ ¦a ®? To make an excellence belongings rights environment is of import. Social environment means a sort of ambiance, including a traditional wonts of idea, constructs of value, mode of behaviour, and the traditional attitude and position on the economic system. Clear definition of belongings rights is the chief factor for comptrollers conduct accounting activities based on the codification.DecisionThe codification for comptrollers purposes to breeding ethical behaviours, and it ‘s evident that transporting out the codification for comptrollers and bettering the ethical behaviour of comptrollers are of import in the accounting activities. From recent research, it showed that the codification is non effectual, as it says in the book of Dandago ( 2003 ) . So it ‘s high clip to take some actions, such as the five actions talked above: amending and bettering the codification, effectual corporate administration and internal control system, full scope of accounting supervising system, optimisation of the action of the comptrollers and making an excellence belongings rights environment. The codification of moralss for professional comptrollers constitutes a usher, which restricts and regulates the ethical behaviour of accounting activities. It represents the accounting profession ‘s moral duty and duty to society. Strengthen the edifice of the accounting codification of moralss can do it effectual in standardising accounting behaviour.

Saturday, September 28, 2019

Israel Settlements and the Issue of Palestinian Restitution Essay

Israel Settlements and the Issue of Palestinian Restitution - Essay Example The rest of the area would have been linked to Transjordan but for smaller part that would have stayed under the control of the British. One of these parts would have been the city of Jerusalem. Another tenet of the recommendation called for removal of the entire Arab population in the Jewish area. This removal would be forcible if it had come to that. Looking ahead to forging a larger area of out this small offering, the Zionist leaders okayed the proposed state, while the Arabs immediately rejected it. Although two other plans for partition were take into consideration, eventually it all came to naught. Perhaps nothing involved in the Israeli/Palestinian conflict is so controversial and difficult to achieve consensus on as restitution of land to the Palestinians. The question of Palestinian land restitution goes back to the moment it was decided to establish a Jewish state in Israel. That decision was in turn prompted by World War II. This claim to land has been made by the Palestinian Authority in the name of all those who were displaced from their homeland amidst the settlement of the nation of Israel in 1948 and the resulting wars that have marked the area ever since. Following WWI, even more Jews moved to Palestine and the rise of Hitler and his persecution policy upped the ante even more. Hitler alone cannot bear the full brunt of the problem, however. Many point to the restrictive British immigration policy has playing a major role in the development of the current day problem. In addition, one aspect of that policy was also found to be thoroughly unacceptable by the Arabs, t hat of partitioning. The immigration issue was further highlighted by when the World Zionist Congress demanded that one million Jews be admitted to Palestine after WWII. Obviously, this shook the Arab country to their very core. The formation of the Arab League of Egypt, Syria, Lebanon, Iraq, Saudi Arabia, Yemen and Jordan was overseen by Great Britain with a benevolent eye. It was the hope of England and other European countries that pan-Arabism could lead to a coordinated policy that would have a settling effect on the region. In February of 1947, the British took the problem of Palestine to the UN, resulting in the UN Special Committee on Palestine (UNSCOP). The result was exactly what was feared: recommendation of a country partitioned between Jews and Palestinians (Kimberling & Medal 146). The response of Great Britain was to swiftly get out of the region before it jeopardized its position among the Arab nations or got caught up in turmoil that was clearly on the horizon. That turmoil was expressed through acts of terrorism from both Israelis and Palestinians. Finally, Great Britain did withdraw, on the very day that Israel achieved its independence, May 14, 1948. The newly independent nation of Israel was recognized by the United States sixteen minutes after its foundation, and then quickly afterward by the USSR. Almost immediately, Israel was set upon by Egyptian armies. Meanwhile, Jordan and Iraq forces supported Palestinian Arabs in the territory in their calls for land reclamation. During this Israeli battle to retain its independence, on December 11, 1948, the United Nations addressed the refugee issue in Resolution 194, stating that "refugees wishing to return to their homes and live at peace with their

Friday, September 27, 2019

Change Management Essay Example | Topics and Well Written Essays - 750 words

Change Management - Essay Example As an employee of a company undergoing restructuring I would like to receive information regarding how the changes in the organization are going to affect my day to day activities as an employee of the company. I would also like to receive reassurances to ensure the company offers the employees job security. Often during restructuring the executive managerial staff decides to downsize and cut jobs. It is important for the company to provide its employees with the company’s new mission and vision to ensure the firm’s goals are aligned with the expectations of the employees. If any new managers are going to be hired as an employee I would like to know what changes are going to occur among the managerial staff. Leadership is important and the employees follow leaders that earn their trust and respect through their actions and accomplishments. From whom would you like to get this information? Why? I would prefer if the information came directly from the board of directors o r from the executive managerial staff. The managers of a company are responsible for the well being and performance of the employees. A restructuring plan is a major strategic decision that must be made by the people in charge of a corporation. I would rather get the information from a manager because getting the information from such a source ensures its validity. ... The reason this is the best option is because these forms of communication are reliable and they are official. The employees of a firm can trust communication that comes from the company directly. Effective memos clearly define their audience to ensure the proper stakeholder receives the information it needs (Colostate, 2012). One of the advantages of using internal forms of communication is that its use constitutes a documentation of information by the company. Keeping a record of communication can prevent misinterpretation of data and information. What would be the worst way of receiving this information? Why? The worst way of receiving this information is through informal channels such as the press. The press often changes the story to make it more sensational. The purpose of the press is to create a story that the readers will like. Often the press does not care about the truth since their objective is to obtain the highest ratings possible. Four forms of press coverage are telev ision, radio, internet, and the written press. In 2011 the total U.S. communication and media spending reached $1.12 trillion and spending is projected to reach $1.41 trillion by the year 2015 (Plunkettresearchonline, 2012). It is not in a company’s best interest for employees to obtain information regarding corporate restructuring plans from the press because their information may be biased, inaccurate, and corrupted. Information that the employees obtain from the press can often cause panic among the employees. The press can also disrupt information in order to create controversy and chaos in an attempt to keep a story going. As a manager of

Thursday, September 26, 2019

Aker Essay Example | Topics and Well Written Essays - 500 words - 1

Aker - Essay Example xample in the case of a sales manager, the head department has given the sales manager the authority to sell the products of the company, but then eventually the head department has decided to put an end to the authority that was previously given without giving information to the customers. In this scenario the sales manager still has apparent authority, since the basis of apparent authority is the consumer’s assumption of who has the authority and not the current relationship status of a principal and an agent (Rasmusen, 2004, p. 5). Aker has served a total of 200 clients that is from the start up to his final day at Potters agency. The agency was then abolished at the same year of Akers termination. Since the 200 clients to whom Aker has rendered his services do not have an idea that he and the agency no longer exist, Potter is now burdened with the responsibility to handle future complaints, but that will only happen if Aker continues to do business with the 200 clients despite the fact that he is no longer connected with the agency. Potter stopped from creating any arguments towards any agreements or transactions made by Aker, not unless Potter will inform the clients that Aker no longer has the authority to act in behalf of the agency, and that the agency has already been terminated. The clients (third party) are only allowed to ask Potter (the principal) to compensate for the losses if it was a result of Potters negligence to inform them of Akers (agent) termination. It does not make the agreement in a contract null and void as it only refers to the principal’s responsibility to pay for the damages, but the clients may only claim for damages if there is ratification or when the principal affirms to an agreement that is entered into by one who no longer has the authority to do it, as in the case of Aker (Rasmusen, 2004, p. 22-25). Pete Principal instructs Al Agent, his employee, to repossess some property owned by Ted Turner. Al knows that the

Applied research methods for Business and management Essay

Applied research methods for Business and management - Essay Example The 2006 record high of global acquisitions indicates the rampancy of Mergers and Acquisitions in the recent past (Saigol and Politti, 2007). The value of worldwide acquisitions stood at more than 4 trillion US dollars in this year. Out of the 4 trillion US dollars, 1.3 trillion US dollars worth of acquisitions were cross-border Mergers and Acquisitions (Saigol and Politti, 2007). The consistency of the trend spread to the first fiscal quarter of 2007 when acquisitions were valued at 1.13 trillion US dollars; making this fiscal quarter the busiest in the history of acquisitions (Henry, 2002). The value of completed acquisitions in the past two decades exceeds that of completed deals in the prior 30 years (Child et al., 2001). However, this recent upsurge comes along with the fact that about 80 percent of acquisition deals are unsuccessful (KPMG, 1999). Most empirical studies suggest that the reason for the immense failure in acquisitions is majorly the acquirers’ poor anticipation of the most probable challenges in the post-acquisition stages (Shimizu et al., 2004). The high failure rates coupled with the simultaneous high rampancy of acquisition transactions makes the concept of Mergers and Acquisitions an unexplained paradox (Arika, 2004). Academic and economic research efforts indicate that despite the failure of most acquisitions to achieve the objectives set in the pre-acquisition stage, Cross-border Mergers and Acquisitions continue being popular and remain the main strategy multinational corporations use to invest directly in foreign countries (Rottig and Reus, 2005). The concurrent successes and failures of Cross-border Mergers and Acquisitions beg for a well-targeted research study to examine the main causal factors for the high failure rates (Larsson and Risberg, 1998). Additionally, while numerous research hours have been devoted to the study of Cross-border

Tuesday, September 24, 2019

Brand value and its effect on public perception and to a business Thesis

Brand value and its effect on public perception and to a business - Thesis Example The names of the products become brands when they are globally recognized by the people. When these names become brands, they also obtain the responsibility of commitment towards their customers and also the channel partners or intermediaries. A product is not a brand but a brand is something more than a product. Brand value helps in delivering or communicating specific message to the customers (Parameswaran 3). The message that the brand conveys to its target customers, helps to decide the type of strategies that the firm would form to retain its brand value. Marketing strategies are developed for protecting and further enhancing the brand value of the products. Brand value also helps in measuring the value that is generated from the marketing investments. If brand value is monitored regularly then it also enables the marketing agency and the client to react to the market fluctuations promptly and also assign particular resources for taking measures in those areas (Ahmad 81). The st udy aims at focusing on the oil and gas industry of UAE to discuss the different dimensions of brand value, its effects on the perception of the people and the business. It was oil that transformed UAE from an underdeveloped desert region to a prosperous and rich country. On one side this is positive aspect of UAE because oil and gas resource has changed the standard of living of the people. This suggests that the value of the oil and gas industry as a brand has increased with time. On the other hand, the recent oil spill incidence of British Petroleum in the Gulf of Mexico had adversely affected the brand image of the oil and gas industry globally. The developing countries around the world had held the company British Petroleum responsible for poor safety and maintenance framework. After this incident British Petroleum lost about $32 billion in a span of two weeks. Though British Petroleum assured that it would bear all the oil spill cleaning cost and compensate the people who were affected from this oil spill, but the loss was massive and it was really difficult for the company to recover its lost brand image and value even if it compensate the people for their losses. Many companies in this sector are facing branding issues due to various factors, such as entry of new labels or brands, fragmentation of the target customers, cut throat competition, economic condition and expectation from the financial market or customers’ preferences towards the visible brand names. It has been seen that many strong brands in this sector are losing their value and their financial performance is also getting affected. The major plays in the oil and gas industry around the world, such as Shell, British Petroleum, ExxonMobil, etc are using narrow approach as a method for branding as it is becoming difficult to companies to maintain their position and their well established brand value. This also reflects that in this industry,

Monday, September 23, 2019

Current Trends Research Paper Example | Topics and Well Written Essays - 250 words

Current Trends - Research Paper Example The truth is that the longer term fiscal situation in the U.S. Will probably be resolved with the 2012 presidential election. If Obama is reelected, cuts will be minor, and the U.S. Will sink further into debt. If a Republican challenger is elected, cuts will be swifter. Social welfare is not like defence or healthcare, the average citizen does not believe more money should be spent on it. Modern trends tend to indicate that people prefer these kinds of activities to be none by not-for-profit organizations and churches rather than by the government. The truth is that America is polarized on this issue. The recent fiasco involving ACORN is evidence of this. Many people simply do not trust government financed organizations who say they are there to help the poor. Many of these institutions have lost the trust of the people. The trend seems to be away from government spending on this issue and more towards private sector funding of such programs. After 2012 we have a better sense of whe re this is going: towards bigger spending on social welfare, that increases our debt, our towards a more pared down and efficient system that we can afford. Works consulted Dolgoff, R. & Feldstein, D. (2009). Understanding social welfare: A search for social justice (8th ed.).

Sunday, September 22, 2019

Micronutrient deficiency Essay Example | Topics and Well Written Essays - 500 words

Micronutrient deficiency - Essay Example Still, much needs to be done, before a complete and conclusive success is achieved in this aspect of health care. Disorders Caused by Iodine Deficiency Iodine deficiency can impact human health much before the birth of a child. Iodine deficiency has the potential to jeopardize children’s mental health and in some instances could put to risk the very survival of a child (WHO: Online). Iodine deficiency leads to the impairment of the cognitive development in children (WHO: Online). Iodine deficiency has severe repercussions during pregnancy. It could lead to still births, abortions and may lead to congenital abnormalities like mental retardation that is grave and mostly irreversible, and cretinism (WHO: Online). Iodine deficiency also gives way to goiter (WHO: Online). These are some of the visible and easily discernable disorders caused by iodine deficiency. Of far greater significance is the less visible impact of iodine deficiency that most often gives way to mental impairmen t resulting in a compromise of the intellectual capacities in children and adults, in the day to day life (WHO: Online). Symptoms of Iodine Deficiency Some common symptoms of iodine deficiency include goiter or enlargement of the thyroid, weight gain, weakness, fatigue and depression (Mercer, 2006).

Saturday, September 21, 2019

Keri 2006 Advertising Campaign Essay Example for Free

Keri 2006 Advertising Campaign Essay This is a 2006 advertising campaign of Keri new skin-care product, Keri Nourishing Shea Butter lotion. It is a remake and reproduction of a well-known painting â€Å"La Grande Odalisque† by French artist Jean-August-Dominique Ingres. The written message states this â€Å"experience the timeless beauty of being a woman with Keri Shea Butter. Enriched with nourishing Vitamin E, it makes skin feel truly touchable†. It seemingly means that this new product can help improve the consumer’s skin performance. But indeed, this ad contains intended meanings which include symbolic properties and commodity fetishism. First of all, this Keri’s ad produces symbolic meanings. In this ad, it is not a simply a case that the conventions and themes of an artist or a style are copied, but rather it is a carefully and close reproduction of the original painting. If we compare it to the origin, the head cover, the fan and pose of the nuked woman is almost the same. The product itself has no meaning. However this careful reproduction of particular elements obvious makes the ad as a reference to the original painting, a classic and wide international recognized work of art which is meaningful to most consumers. As a masterwork of art in the history, the painting is regarded as an important icon of an immortal and timeless signifier of classical female beauty. By creating correlation between the ad and Ingres’ painting, the image, ideas of Ingres’ panting become attached to Keri’s new product. The sexy female nude, the material object, becomes the signifier, and it signified the idea of timeless female beauty. Therefore, Keri’s new product becomes a sign of timeless female beauty. Moreover, the advertisement creates differentiation between new product and the other products in the same series (Williamson, 1978, p24). Keri’ ad introduces a new product that is enriched with nourishing Vitamin E, an important element to make skin smooth and vibrant. In fact, there are more six more products in this category. The function and content of Keri Nourishing Shea Butter make it unique and independent to other product, such as Original, Advanced and Moisture Rich Oil. In addition, the advertisement makes the product and a feeling of â€Å"experience of the timeless beauty of being a woman† equal in value. Every woman wants to be beautiful and timeless. However money cannot buy you beautiful and timeless. Thus, by generating a connection between Keri’s product and feeling, it adds a value to timeless beauty, because money can buy Keri’s product. Secondly, the Keri’s lotion product exists as a commodity in the market place. The lotion has a nature priority of making skin smooth. As Marx says the nature priority decides the use value (Marx, 1867). The use value of Keri’s product is to improve your skin quality. In Capital, Marx says the objective form of social relations is called reification (1867). As the advertising campaign says â€Å"experience the timeless beauty of being a woman with Keri Shea Butter†, the consumers will experience â€Å"timeless beauty of being a woman† if they purchase and consume the product. The human relationship of timeless beauty is expressed in a commodity form of lotion. The abstracted social relations are taken out of their actual organic context†, abstraction separates the use value and exchange value of a commodity (Goldman, 1992, p21). In this ad, the meaning of using its product is transformed into the experience of timeless beauty. In this process, the exchange value of Keri’s product now refer to the timeless beauty. It equivalents the value of the product and the value of a history work of art of beauty female by putting the product and reproduction image together into the same frame.

Friday, September 20, 2019

Dyscalculia: Causes, Effects and Interventions

Dyscalculia: Causes, Effects and Interventions ABSTRACT This project suggests briefly about the Dyscalculia and the possible biological bases of dyscalculia and about the people who is suffering from the dyscalculia and also mentioned about the problems that are facing by the dyscalculic people in different fields of areas in their daily life. Coming to this case of Dyscalculia it is defined as the mathematical and arithmetical inability while coming to the brief description it is named as Number blindness. Here in this project we focussed only on arithmetical addition and briefly describing problems facing by the dyscalculic people while doing mathematical addition and counting of numbers. And secondly we are going to describe how does dyscalculia comes from and the reasons and explain the relationship between Dyslexia and Dyscalculia as there is a chance to acquire dyscalculia from dyslexia. The main aim of the project is to teach the mathematical addition rule to the People with Dyscalculia would struggle in doing arithmetical addition. Before starting to teach the mathematical addition rule to the dyscalculics I already studied briefly about the dyscalculia and how does it occur and what are the Types of dyscalculia that occurs to the dyslexic people and the deficits intended in dyscalculic people as they expressing while doing mathematical addition. Now a days Dyscalculia is the main problem that are affecting people up to some extent. But not as much this is the problem mainly occurs which is connected with Dyslexia. However one thing should remember that all the Dyslexics are not Dyscalculics although 40% of dyscalculia occurs from dyslexia. In this project to overcome Dyscalculia particularly in the arithmetical addition and to teach the mathematical addition to the dyscalculics I designed application software in Flash with visual graphical design with the help of a colourful Cuisenaire rods. By studying about the previous sources that are useful to teach the maths addition which were designed by some experts in dyscalculia studies such as Brian Butterworth and some other experts on dyscalculia the teaching designs like Phonological loop, Visio spatial sketch pad etc,. Hence by following some of that specific designs in my view and I designed an understanding design to teach mathematical addition rule to dyscalculia people. This includes brief understanding and attractive designs that can impress the dyscalculic and make them enthusiastically towards to the learning of mathematical addition from the basic adding to the high level digits adding that means starting from single digit adding to higher level adding. For this we need to train them on the Cuisenaire rods and the colours and values which was assigned to them and then we need to teach them first by running the application software automatically and I designed the whole process of addition in this software from the advanced stage to the stage of getting result. After that I am conducting a quiz to test their ability and grip on addition after teaching by using the designed application. I hope this design can help the dyscalculia to overcome arithmetical addition inability up to a greater extent. Introduction First of all before starting of my project this document reflects and introduce about the project from its advanced stage to the conclusion in a simple and briefly explanation on which concept that I am doing my project. I started my dissertation on a special concept of human disabilities which is known as Dyslexia and its further effects on human life prospectus. Especially this discuss about the defect on humankind that are suffering with mathematical and arithmetical difficulties known as Dyscalculia. The effect of dyscalculia mainly refers the lacking of mathematical skills and concepts such as addition, subtraction, multiplication and division. Dyscalculia is the major problem that is affecting the human life in our daily activities mainly focuses on inability of basic mathematical concepts of adding and counting of things which performs vulnerable and inefficient out coming result while doing calculations and normal counting in our daily life The main aim of the project is to help the people who are suffering from Dyscalculia and its deficits. To perform the activities that can help to understand the mathematical concepts and to overcome the deficits of dyscalculia that is affecting the people in their real life. The way of designing and the implementation of the project can be able to pave the way for finding the right solution to solve the problems of dyscalculic people with which they are suffering and to overcome their deficits with which are having individually and its total scope is to enhance the possible ways of teaching methods of addition particularly for the dyscalculic in an understanding and in a possible way which can be capable by the dyscalculic. The whole project is designed as user friendly and can be able to the dyscalculic people who are suffering with learning difficulties particularly in arithmetic addition that is adding of numbers starting from the adding of single digit to the higher level addition. In the advanced stage of the project we introduced the design with colourful Cuisenaire rods with attractive colours so by introducing attractive features into the design so that the dyscalculics can show their interest on learning addition very faster and can show the efficiency to get the output result correctly with satisfaction. The entire work of the project is based on teaching of mathematical addition in an understanding way to the dyscalculic people with learning difficulties in mathematical addition. Particularly in adding and counting of numbers according to the situations in their daily life. The possible steps in designing the project which is very useful to dyscalculic; The simple way of designing the project can be easily to understand by the dyscalculic people. Operation is user friendly to dyscalculics Introduction of special features can attract the dyscalculics towards the learning process. They can show their interest on mathematical addition and can learn easily by understanding. Back ground; Dyscalculia; What is Dyscalculia; Dyscalculia is mainly defined as difficulties with numbers it is identified as the difficulty in counting the numbers and things fast and fluently with lack of grasping power. Why the people with dyscalculia are different? Individuals with dyscalculia have specific difficulty with numbers, despite exhibits good results in other areas. They may have great difficulties with counting and adding the numbers. The example of an arithmetic addition2+4 or 4+2 Prices in the shops like tendering the money and taking the change correctly. Normal identification of numbers and what those represent, e.g. which is bigger, 2500 or 2770? Does 100+100 = approximately 200 or2000. Judging of numbers instantly for example seeing there are 5 glasses on the table normal people can count immediately and respond quickly where as the dyscalculic need to count them and to respond slowly. Phone numbers, seeing of dates , time etc,. It shows that people having dyscalculia has to struggle to achieve successful goals in the field of employment than having disability. Dyscalculia is the main learning problem that affecting many individuals and it is termed as the learning of mathematic disability by the disabled. It states that dyslexia is identified as the difficulties in reading written text fast and fluently with lack of grasping capacity. On the other hand dyscalculia refers the difficulties with handling and carrying out specific mathematical operations such as addition, multiplication, subtraction, division. Relation between dyslexia and dyscalculia: Here the relation between dyslexia and dyscalculia is very obvious. However, there are some points of overlap. There is a variant of dyscalculia that could be called as dyslexic dyscalculia. This problem involves primarily difficulties in reading which leads to mathematical problems for the people and these are the problems that arise with reading numerical symbols or difficulties with reading with multi-digit numerals so that 14 becomes 41. If the error happens like this in the reading of a task then obviously the solution becomes incorrect. On the other hand dyscalculia can be recognized in the lack of mathematics concern the ability to quickly retrieve numerical facts such as adding small digit numbers like 4+5=9 from the memory. There are several indirect similarities between difficulties with reading and mathematics. A poor working memory is one of the more obvious. Dyscalculia is defined as the mathematical problems caused by working memory or evident in the tasks that must be solved mentally, in the head. In the time of calculation the student may run into great difficulties keep various numbers in the memory. The other case is problem of remembering longer instructions and commands. May be they can remember a short what was supposed to be done. The rest is forgotten, because the information was never stored in the memory. The earlier researches shows that people with dyscalculia also have dyslexia most of the people with dyscalculia can have only mathematical difficulties. And they have a highly specific form of a learning difficulty and many are good in reading. Nowadays the occurrence of both dyslexia and dyscalculia at the same time is diagnosed as icd-10. The most common thing in dyscalculia is the difficulty with the number order. Difficulties involve understanding and use of mathematical operations and concepts. People of large proportions with dyscalculia display problems with following calculations to reach a correct solution. They easily lose their strategy and therefore run into difficulties with complex mathematics. Students with dyscalculia can be able to solve mathematical tasks but with in a average time frame they are unable to retrieve numerical facts from their vulnerable memory and must expend a lot of energy doing The word dyslexia comes and originated from the Greek word Dys means impaired and lexia is a word. Dyslexia ranges from easy to severe conditions. There exist various forms of this disease. Therefore there are different types of symptoms of this illness. The individual features of every type are specified for every human being separately. In general there is no such a typical type of dyslexia. Dyslexia refers to be a learning disability of the brain especially difficulties in reading or writing and spelling and it is the disability of neurological disability. Due to dyslexia the main drawback is that the people with dyslexia failed to remember the name of the things or to connect the name of the item with the definition. Recent surveys revealed that girls are less dyslexic than boys. There are two kinds of dyslexia Genetic Acquired Genetic transfers with the genes and the second one that is acquired occurs to brain damage in the left hemisphere that is responsible for language areas. Possible causes of dyslexia; Dyslexia is widely recognised as having a genetic component for example if a one kid of a pair of twins is dyslexic and the other twin is more likely to be dyslexic in the areas specially in language processing dyslexia links with brain differences. Possible causes of dyscalculia; It suggests by evidence that dyscalculia may have a genetic component. If there exists dyscalculia in one identical twin most possibly there is a chance of around 70% to become dyscalculic characteristics in the other twin. For non identical twins there is a less possibility of getting dyscalculia around 55% only. Research facts of Dyscalculia; Brian Butter worth an expert in dyscalculia research facts; Simply Brian butter worth done some research on a particular person who has dyscalculia and he is describing about the situation of the particular person and his name is Charles. Brian Butterworth met Charles when his (Charles) age was 30 years old Charles is a good professor in psychology and getting psychology degree is an achievement for Charles. But entries to the university in the first place even though he is best he failed to normal condition for entry into the maths GCSE. Charles is intelligent and very hard-working. But he is very poor in number skills that always have been a severe handicap and shopping is a constant embarrassment he doesnt understand the product prices and unable to grasp the idea of the total cost of the shopping basket. When he comes to the till, he has no idea about the money how much to tender and to get correct change. At that time immediately he use to add and multiply his fingers, and he is unable to do the two digit arithmetic problems such as 47-19. The real surprise thing that Butterworth found here about Charles is he couldnt tell that which is bigger or which is smaller in a numbers list which were given for suppose 9 or 5 and to find the difference suddenly he started to count his fingers to work in out. Charles is an example and this condition is known as dyscalculia and this mainly affects the ability of acquire the skills in mathematical and arithmetical skills. Dyscalculic learners may face the difficulties in understanding the basic and simple arithmetical concepts like adding of single digit numbers. For simple arithmetical concepts they may face severe anxiety and they struggle to understand what is obvious to all their friends and classmates. Dyscalculics even if they produce a correct answer or use a correct method they may do so mechanically and with lack of confidence. This captures what many dyscalculics like Charles feel about maths it is incomprehensible. Dyscalculia is not only a problem for the individuals but also it is one of the effect to the nation and for some especially as from the published report of the basic skills agency shows that poor math skills is a bigger handicap to getting a job by having that poor numeracy the employee will transport the wrong number of goods and fails in the money transactions such as receiving or paid out the money. And due to this poor efficiency in calculations affects the particular company. The current estimations suggest that about 5-6% of average to the superior intelligence children will have a real deficit in doing maths. Dyscalculia seems to be particularly found in dyslexics around 40% of the people who struggles with reading difficulties also having difficulties in learning maths and the remaining 60%have no problems than normal. It was found already that there is link between dyslexia and math learning difficulties although the latter can occur alone. It is worth noting that learning about numbers is different from learning to read in an important way. We are born with basic numerical abilities. Infants, even in the first week of life, are sensitive to changes in the number of things they are looking at. We know this because they will look longer at a display when we change the number of things, but often will not when we change one of the things but keep the same number. Babies also seem to be able to do very simple arithmetic. If the baby sees a doll place behind a screen, and then another doll placed behind it, it can be shown that the baby expects there to be two dolls (1 + 1) when the screen is removed. Babies look longer at things they dont expect, and will look longer at one doll or three dolls in this situation. So there is evidence of an innate capacity for numbers. One hypothesis to explain dyscalculia is a lack this innate capacity. However we dont have a specialised capacity in reading by birth. Reading is a complex skill made up of various brain systems set up automatically to do the other tasks like language recognising visual patterns, sequencing, and so on. And some of these used to learn maths in school and deficits in them may also affect learning in mathematics. What we need urgently is a way of diagnosing dyscalculia, and separating it from all the other causes of maths problems, including inappropriate teaching. Once we can identify these children reliably, we can begin systematic research on how best to help them. Charles was not diagnosed as dyscalculic until he came into our lab, and, like many other dyscalculics, felt himself first to be incredibly stupid for not being able to do what all his friends could do easily. This was not good for his self-esteem, of course. After that he came to realise that there was something wrong, but he was completely immersed in the dark as what it could be. Better for his self-esteem, but of little practical help. We dont know there are how many cases like Charles, but we are slowly reaching there. Difference between dyscalculic and ordinary people in arithmetic calculations; Ordinary people; For suppose if there is a four dots or four things on a screener the ordinary people(without dyslexia) can identify the things which is on the screener and they can give instant reply with respect to the situation. So therefore the normal people can react very quickly and they can respond very quickly comparing to the dyslexic people. The grasping capacity is very good in the normal people. Dyslexic people (Dyscalculia); While coming to the dyslexic who suffers from dyscalculia cannot give the quick responses with respect to the situations like ordinary people. So to overcome this type of situations in dyslexic people we need to train them in such a way so that they can give their responses slowly in a particular way as the trainer and the people can understand a bit. In order to train the dyslexic people to overcome the problem of arithmetical difficulties we should introduce some specific designs which is very user friendly and comfortable to hold by the dyslexic people particularly who is suffering with dyscalculia. And the designing aspects should be able to overcome their deficits. Mathematical grasping capacity; This describes the mathematical ability of the dyslexic people and their mental ability of doing the mathematical calculations mainly the people who is suffering with dyscalculia. For suppose if we introduce any four kinds of things in front of the dyslexic people they cannot give the quick response by counting the things so they will take time to count one by one and starts 1,2,3,4 and will give the response very slowly as 1+1+1+1=4 So people suffering with dyscalculia unable to do bigger calculations like adding numbers which is in big units like 234+432 so therefore we need to train them in such a way from the earlier stages of addition like adding single digits 1+2=3 so we need to begin from the earlier stages of addition. And after that by observing their progress we should train them to the further stages like adding double digits and then 100s and 1000s and so on. Its very important to train them with respect their progress by observing their progress we can easily calculate their mental ability of doing the calculations and thereby we can implement the teaching techniques which can very easily and comfortable to the dyslexic people. So by introducing the new and comfortable techniques of teaching the people (dyslexic) can easily do the mathematical addition. Teaching of mathematical addition rule; To teach the Mathematical addition rule to the dyscalculia we need to train them in specific way. The mathematical symbol (+) is to be fix in their mind strongly. And to make them to learn its importance and its rule. Types and sub-types of dyscalculia; Developmental dyscalculia; It is referred as mathematical and arithmetical dysfunction in individuals with normal mental functioning, that results and occurrences of brain anomalies at the time of prenatal development. Discrepancy occurs between the mean mental age and math age there exists a neat and clear retardation in mathematical development. Problems encountered by pupils with dyscalculia; The will recognised and the observable things that generally we can find in the peoples with Dyscalculia are the learning and remembering difficulties in mathematical concepts like addition, subtraction, multiplication etc,. In this project especially we are focussing on the mathematical addition particularly and the difficulties which are the dyscalculics are facing in their real life in the fields of employment and in the living society and we had discussed the problems with dyscalcilia which they are facing in all the areas of everyday life prospectus. Leaving that matter about what we are talking above and coming to the point of the problems that are encountered by people about the problems of dyscalculia. The well recognised problems of dyscalculics; Difficulty in learning and remembering of mathematical concepts such as used in our daily life in our activities Ex; Addition In the time of interviews with teachers. Difficulty in remembering even up to the number bonds to 10 is the worst problem that pupils struggling with maths were up against. Difficulty in executing mathematics calculations procedures. In 1984 Russell and Ginsburg found a dyscalculic group of people struggling on both written calculation and arithmetical fact retrieval. In 1992 Yamashita and Aram found dissociation absence between arithmetical fact ability and procedural ability with numerical processing difficulties in pupil. In 1993 Geary suggests that procedural problems are likely to improve with experience and also suggests the retrieval difficulties are less likely to do so. And he proposes that the emerging of procedural problems is due to lack of understanding concepts. Problems of retrieval difficulties are the result of general semantic memory dysfunction. In 1999 Ostad has noted that the dyscalculia people use fewer procedures and often apply their smaller repertoire in the situations where they are not appropriate. Even the counting of simple and single digits were shown to be vulnerable in dyscalculic people Geary, Bow-Thomas and Yao in 1992 found that dyscalculic people are less likely to detect the counting errors than normal people. However, all these deficits occur by the lacking of the conceptual understanding of the basic ideas of the numerosity and arithmetical concepts. Good memory for arithmetical facts depends and can be able to convert and organise them into meaningful patterns. And coming to the poor memory it can arise when the fact make little sense to the people. The known information from the dyscalculic people was heard badly by themselves is that they cant remember what the teacher is saying about the mathematics. Even some simple tasks like counting and adding single digit numbers dyscalculic people show a kind of rigidity. Geary, Bow-Thomas and Yao in 1992 found that counting should do perfectly from left to right without skipping around. From all these we can find right thing from all these authors observations and description we should note very important thing here is that these people ( Dyscalculics) cant understand the conceptual things in mathematics. Coming to the normal people can understand quickly that objects can count in any order. Underlying processing deficits; It is one kind of the approach to study about developmental dyscalculia and this involves trying to see it as a consequence of cognitive deficits based on the understanding of the mathematical and arithmetic concepts. And all of these proposals have included. Weak phonetic representations An advantage of this approach is there is a possibility of finding exactly the co-morbidity between dyscalculia and dyslexia, as we can find that dyslexics known to suffer from these conditions. Geary and colleagues suggested that semantic memory difficulties are the main cause for the problems of developmental dyscalculics which they are experiencing in number facts. As well as the co-morbid reading difficulties frequently found with dyscalculia. It shows the evidence particularly the argument is based that dyscalculic people have the difficulties in learning and remembering arithmetic facts that this deficit occur by lacking of understanding of math concepts. Empirical evidence for a general semantic deficit in dyscalculic people is thin. In 2002 temple and Sherwood recognises that a group of dyscalculic people are suffering with arithmetical difficulties were slower at colour and object naming than controls. This comes to know their speed and accessibility is very low. However the authors argued a casual relationship between the arithmetical ability and the speed of access It shows that People may be slower especially dyscalculics while the time of processing information in 1997 Jordan and Montana showed that the dyscalculic people can do the mathematical calculation on being unlimited time but they cant perform like the normal people whereas normal people can do significantly in case of time limit In 1999 Mclean and Hitch compared the dyscalculia between the younger and the older people and found that the older people is performing the accuracy than the younger people in the time of solving the arithmetical and mathematical calculation. It reveals that the performance of the older people acquired due to the experienced things which they faced before in their daily life which is continuing from their early starting from the childhood. In 1989 Siegel and Ryan found that people with dyscalculia showing their weak performance only in the fields of arithmetic and mathematical fields such as counting and adding of numerical things but not in the fields of non-numeric. On the other hand that found the spatial working memory and some aspects of central executive function were poorer in the dyscalculic people. Moreover, in2002 temple and Sherwood tested dyscalculic people and controls on forward and backward digit span, word span and corsi blocks (a non-verbal test of working memory). This study reveals there is no difference between groups and no correlation between the working memory measures and arithmetic ability measures. SUBTYPING DYSCALCULIA; The study of developmental dyscalculia has evolved to its new division of approaching to identify dyscalculic subtypes according to the presence or absence of other disorders, in an attempt to highlight the underlying processes that are contributing to the co-morbidity of the disorders. One of the things that we should note is the important correlate of mathematic disability is reading disability. It is estimated that at about 40% who is suffering from the dyslexics also have dyscalculic problems with learning difficulties in mathematics. The one of the most common ways of dyscalculic sub typing is according to whether or not they have a co-morbid reading disability. The conditions that have been associated with dyscalculia are stated below. attention deficit hyperactivity disorder (ADHD) (Badian, 1983;Rosenberg, 1989; Shalev, Manor and Gross-Tsur, 1997); poor hand–eye co-ordination (Siegel and Feldman, 1983); poor memory for non-verbal material (Fletcher, 1985); poor social skills (Rourke, 1989) In 1993 shalev and gross-tsur examined a group of seven people with developmental dyscalculia and not responding to intervention. All the group of seven people were suffering from additional neurological conditions, up to dyslexia starting from petit mal seizures and is mentioned as ADHD. DEFICITS OF DYSCALCULIA; Phonological processing in dyslexia In the main case studies of dyslexia phonological processing takes an important role compare to other disorders like sensor motor disorder. This survey was again confirmed by the recent survey shows the 100 percent of samples for dyslexia was affected. This survey had an argument is that theory of phonological processing was the tautology compare it as an explanation. That phonology and the reading of the dyslexia are the two sides of the same coin. That means this awareness was explained more by the reading skill. If the phonological deficit was Leeds to a problem along with the phoneme awareness. The main problems of dyslexics of the phonological problems are rapid naming and the verbal short term memory. This is related to reading. In this we can understand that phonological awareness and the rapid naming deficits are the relatively independent. Phonology does not reduce to the awareness of naming and memory. Some of the aspects for the phonology dyslexics remain to be investigated. ADHD: Attention-Deficit/Hyperactivity Disorder is presented in the childrens. This is to cause the neurodevelopment disorder. This also most studied part for the people. ADHD public health dimensions are received relatively little interest. According to the survey of epidemiologic the distribution of ADHD around the population by the age, sex, and race and according to the socio economic status. The origins of the risk factors are preventable. In this scenario we are going to discuss few of the independent concepts those having independent case of definition for ADHD. Summarizing the epidemiologic data regarding prevalence. In the literature key gaps were identified and ended with few suggestions for the epidemiogic research. Magnocellular deficit Due to the perceptual deficits of the dyslexia reliability is the one of the problem. With this performance Macarthur proposed the theory. This is one of the heterogeneity dyslexic samples. Mainly the magnocellular is made link with the cerebella dysfunction. These measures are become very hard to incorporate into the routine assessment of the reading. Cerebella hypothesis applied to the dyslexia. Those agree the phenotype. It is the research of phenotypes. With that we can clearly as showed the symptom complex. Auditory deficits; Auditory deficit is defined as the deficiency in one or more behavioural phenomena listed below for suppose deficit in. Auditory discrimination Auditory performance with degraded signals Auditory performance with competing acoustic signals Sound localization and lateralization These mechanisms lead to nonverbal as well as verbal signals and may affect many areas of function. Including speech and language and auditory deficit can delay the maturation in the development of the important auditory centres within the brain. The deficits are related to maturity differences in the developing stages of the brain. And usually auditory deficits represents more static types of problems and these deficits can be caused by tumours, trauma, degenerative disorders, viral infections, surgical compromise, lead poisoning, lack of oxygen auditory deprivation, and so forth. Prevalence of auditory deficits is estimated to be between 2 and 3% and we can observe more in males is often co-exists with other disabilities. And they include speech and language disorders or delays, learning disabilities or dyslexia, attention deficit disorders with or without hyperactivity. Dieted by the reminder of the hypothesis. Learning memory deficits in children; Children having learning disabilities such as dyslexia and dyscalculia. These are tending to may experience the core skills of the reading, writing and the arithmetic operations. These problems are raised at the first days of school. Even if we pass an instruction it needs to