You are to write two separate letters to these people from two different perspectives. You will decide which of these people you write which style of letter to; Letter 1: A Personal Impact Letter This letter is a purely personal letter that you would write to this person as simply another person who has been affected deeply by hisor her story. Write your own reflections including your responses to hearing their story, what you learnt from what they said, what concerned or distressed you and anything else you would like to say to them person-to-person. Letter 2: A Therapeutic Letter A very important but often unrecognized skill of a counsellor/psychologist is the ability to write a therapeutic letter. Letter writing is an art form that has been lost to many people. However in these times of increasing emergence of online and social media and email communication, the written word is re-emerging as a source of both positive and negative value. The written word without the advantage of facial and vocal cues can pose more challenges to move beyond it just being a set of word sequences to a communication that can offer emotional as well as as cognitive support. This second letter is one that you would send to this person as a therapist on the basis that you care unable to physically see the person due to his or her condition or limitations of your employment. Consider what you wish to achieve as an intervention within this letter and write it is such a way that the person may have a sense of your being in the room with them as they read it. After the letter, provide a short commentary on the letter offering a rationale as to why you chose to write what you did and in that particular manner?
Factors in Business Cash Budgeting: With Examples Disclaimer: This work has been put together by an understudy. This isn't a case of the work composed by our expert scholarly authors. You can see tests of our expert work here. Any assessments, discoveries, ends or proposals communicated in this material are those of the writers and don't really mirror the perspectives of UK Essays. Distributed: Tue, 17 Jul 2018 Substance (Jump to) Assignment One (p3d) XYZ Traders – Cash Budget Assignment Two (p3abc) Alpha Manufacturing – Budgets Assignment Three (p4abc) Beales Manufacturing – Variances Assignment Four (p2ab) Beales Manufacturing – Standard Cost Book reference – XYZ Traders – Cash Budget Presentation In this report Part A presents a money spending plan for XYZ Traders for the half year time frame from December 2008 to May 2009. Part B remarks on the income gauge and blueprints the advantages of enhanced income for the Company and suggests administration consider an income change program. Section A – Cash Flow Budget December 2008 – May 2009 Table 1 Table 1 demonstrates the income spending plan in view of the accompanying criteria: Money balance as at 1 December 2008 aggregates £2,600 Furniture units sold at £100 each Furniture units acquired for £60 each Client accumulations based on half in month of offer and the parity the next month Buys paid for in the month following conveyance Settled costs are £4,000 every month Credit reimbursement of £10,000 due in April 2009 Stock units extended from October into November 2008 obscure Part B – Budget Cash Flow Commentary The income spending plan/gauge for the following a half year: is money positive for every one of the a half year under audit will produce adequate money for the £10,000 advance reimbursement on plan for April 2009 will permit provider installment on time multi month after receipt of products has a most reduced money parity of £1,200 toward the finish of April following the credit reimbursement around the same time Suggestion – Cash Flow Improvement Program The income spending plan shows that XYZ can keep exchanging for the following a half year without response to extra subsidizing. Anyway enhancing income can have various advantages including: lessening the value required to fund the business lessening advances and intrigue installments required for working capital discharging assets for development and additionally new business exercises giving assets to benefit conveyance to the proprietors/investors We suggest administration plan and actualize an organized program to enhance income. Particular territories for thought are: limit stock by presenting an "in the nick of time" (JIT) plan where providers orders are put at the season of client buy for receipt multi day or two preceding conveyance to the client wipe out stock (with the exception of show-room stock) by organizing providers to convey direct to clients under XYZ Traders guidelines and character arrange expanded installment terms with the providers, say, three months credit urge clients to pay the full price tag on request situation offer deals on layaway with a trustworthy fund organization increment deals volumes with all around planned and executed promoting and client impetus programs lessen overheads and costs with a cost-decrease program Alfa Manufacturing – Budget Report Presentation This report suggests Alfa Manufacturing present a budgetary control framework. Area A frameworks the reason and advantages of spending plans and Section B depicts two conceivable spending designs, incremental and zero based planning and looks at the favorable circumstances and burdens of every technique. Area A – Budgets, Purposes and Benefits The main role for acquainting a planning framework is with furnish the Company with an intense device for arranging and checking business execution. It enhances beneficial adequacy and upgrades coordination between the different arms of administration to accomplish the general Company points. Spending plans speak to the essential methods for imparting settled upon goals all through the association. A financial plan is a formal composed articulation of the Companies gets ready for a predetermined day and age. The rule component of a financial plan is to design and foresee future wage and consumption against a period scale, more often than not on a month to month premise covering a schedule or bookkeeping year. Genuine pay and use is recorded as it happens and observed all the time against the arrangement or spending plan. The contrasts among arranged and genuine outcomes are observed, detailed and the differences broke down and clarified. In synopsis, the advantages of a financial plan are that: Administration must build up an exhaustive arrangement for what's to come. Key targets are concurred for observing and execution assessment. Potential issues are distinguished well ahead of time. Coordination of exercises inside the business is encouraged. Administration is more mindful of the Companies by and large tasks. Each level of administration takes part in the arranging, planning and observing of money related movement. The financial backing must have the entire help of best administration and is an essential device for estimating and assessing administrative execution. Contemporary planning has been characterized as a framework wherein supervisors are given the adaptability to use assets as required, in kind for their promise to accomplish certain execution results (Deloitte Touche Tohmatsu, 2008). Area B – Budgeting Systems This area differentiations and analyzes two fundamental planning procedures as of now being used in industry today, Incremental Budgeting and Zero Based Budgeting. Incremental Budgeting (IB) is the conventional way to deal with planning which depends on recorded data and the earlier years spending plan as a reason for the setting up the info and information for the next year's financial plan. For instance, suppose a year ago's business spending plan was for 1000 units at £500, giving deals income of £500,000. For one year from now's financial plan the market for the item is foreseen to enhance by 10% giving unit deals at 1100 along these lines giving spending deals income of £550,000. Essentially expenses would be founded on a years ago spending plan, altered by anticipated inflationary variables. Foreseen crude material cost increments and work rates are utilized in the expense of creation and increments in say, lease and utilities would reflect in overheads. Supervisors will set up their individual spending plans in view of a progression of pre-decided criteria and presumptions which are typically given by best administration, back and accounts. The benefits of IB are that it is: generally simple to execute straightforward and appreciate less tedious to plan than ZBB a "top down" approach with a similar fundamental suspicions for all The burdens of IB are that it: accept that the spending approach and cost structure is right supports desires for inflationary increments predicts deals will mirror the market without focused examination urges offices to spend the majority of their designated spending plan Zero Based Budgeting (ZBB) is a way to deal with planning that begins from the commence that no expenses or exercises ought to be calculated into the plans for the coming spending time frame, since they figured in the expenses or exercises for the present or past periods. Or maybe, everything that will be incorporated into the monetary allowance must be considered and legitimized. (Sanctioned Institute for Public Finance and Accounting, 2006). Another definition is the utilization of spending plans which begin from a present base of zero and view all future consumption as being on new things instead of a continuation of existing ones. Practically speaking this implies a financial plan must be defended in full for every time of task (Steven A. Finkler, 2003). In actualizing this procedure every director should basically analyze his very own exercises and tasks and assemble his financial plan starting with no outside help. The benefits of ZBB are that it: questions acknowledged convictions centers around an incentive for cash joins spending plans and targets includes directors prompting better correspondence and agreement can prompt better asset portion is a versatile methodology in changing conditions The weaknesses of ZBB are that it: is tedious and adds to the exertion engaged with planning can be hard to distinguish appropriate execution measures can be viewed as threatening– watchful individuals administration is required is about expenses and assets of choices disregarding current practice can be hard to grasp and execute by supervisors with minimal monetary information and abilities Suggestion Since Alpha Manufacturing has no past involvement of budgetary control it is suggested that an Incremental Budgeting program is presented at first. The financial backing can be readied utilizing verifiable information with rules and suppositions gave to every administrator by the Finance Department. Beales Manufacturing plc: Flexible Budgeting Presentation This report analyzes the financial plan and genuine outcomes for October. It flexes the financial plan to genuine yield, gives a change investigation and recognizes conceivable foundations for each negative fluctuation. Administrative responsibility for every fluctuation is proposed and conceivable therapeutic activities for the negative changes distinguished. The advantages of utilizing adaptable spending plans are clarified and it is suggested that this system be presented as an element of Beales' general spending surveys. Difference Analysis and Explanations Table1 demonstrates the aftereffects of the financial plan and genuine yield for October, flexed to real yield with every change inspected for conceivable causes, accountabilities and recommended medicinal activities. Advantages of Flexible Budgeting Static spending plans have the detriment of giving a solitary particular anticipated volume of yield. As a general rule, it far-fetched that the genuine yield precisely coordinates the financial plan. In this manner any correlation of real yield to>GET ANSWER