Accounting Essays Management Accounting Techniques

Accounting Essays Management Accounting Techniques Critically discuss the difference between activity based costing and throughput accounting. Changing external business environment has resulted in further developments in the tools and techniques used for management accounting. Traditional management accounting techniques had certain limitations associated with them, for instance, absorption costing methods have been found to be inappropriate in the modern environment. Similarly, standard costing suitability with respect to its general philosophy and detailed operations has come under severe criticism. It is believed that traditional management accounting performance measures can produce the wrong type of response. As a response to the limitations of traditional accounting techniques, activity based approaches has gained significant repute. The following paper will evaluate the activity based costing approach and attempt to highlight the inherent differences between activity based costing and throughput accounting approach. In the case of activity based approaches, the focus is on the activities that the business carries out as opposed to how the activities have traditionally been organised into separate functions. Activity based costing was thus developed because it was realised that older methods like absorption costing, which used labour hours as the basis for absorbing overheads, did not provide useful information about the cost drivers, in other words it did not answer for the question what was causing the overheads to be incurred in the first place. Generally, Activity Based Costing (ABC) is defined as an accounting technique that allows an organization to determine the actual cost associated with each product and service produced by the organization without regard to the organizational structure. Amongst various benefits associated with the ABC approach one of the major ones is that it helps to define the activities of the organisation in terms of value adding activities. In other words, as a result of ABC it is easy to identify which activities add value to the organisation. Identification of non-value adding activities helps in identifying where time, effort and money are being wasted and unnecessary costs being incurred. Advantages associated with activity-based approach are many. More generally it is said that activity based costing recognises the inherent complexities faced by many businesses in the present day, which results in the businesses having multiple cost drivers, many of them are transaction based rather than volume based.. These complexities arise due to businesses now having a broader product range and the business environment in general is more volatile and unpredictable. It is further argued that activity based analysis provides a more meaningful analysis of costs which provide a better basis for pricing decisions, product mix decisions, design decisions and production decisions. Besides activity based analysis is concerned with all overhead costs, including the costs of the non-factory floor functions (product design, quality control, production planning, sales order planning and customer service) and not just factory-floor overheads; thus it takes cost accounting beyond the traditio nal factory floor boundaries. In addition activity based costing helps in identifying the causes of increases in costs and thus it further helps in reducing costs. ABC can be used in conducting customer profitability analysis. Despite the advantages associated with activity based costing a number of criticisms have been identified. Theorists have argued that the costs of obtaining and interpreting the new information may be time consuming activity, thus it has been suggested that activity based analysis must only be introduced when there are provisions in the organisation to manage information to use in planning and/or control decisions. Secondly, it has been criticised on the grounds that many overheads do not relate either to volume or to complexity and diversity. Severe criticisms were also raised with the underlying principle of ABC, which is that activity causes cost. Proponents of this viewpoint argue that decisions cause cost or the passage of time causes costs or that there may not be any one clear cause of cost. Throughput accounting is an alternative to cost accounting based on Standard or Activity Based Costing (ABC) proposed by Eliyahu M. Goldratt. Throughput accounting claims to improve management decisions by using measurements that more closely reflect the effect of decisions on three critical monetary variables. It has originated from the Theory of constraints. Throughput accounting is an approach to accounting, which is largely in sympathy with the Just-In-Time philosophy. In essence, Throughput Accounting assumes that a manager has a given set of resources available. These comprise of existing buildings, capital equipment and labour force. Using these resources, purchased materials and parts must be processed to generate sales revenue. Thus, according to Goldratt and Cox (1984), given the above scenario, the most appropriate financial objective to set for doing this is the maximisation of throughput, which is defined as, sales revenue less direct material cost. According to Noreen et. al (1995), there are three building blocks in Goldratts theory namely, throughput1, operating expenses2 and assets3 (Goldratt 1990). and Profit is measured by throughput minus operating expenses and profitability by profits divided by assets. (Goldratt Cox 1992.). Managers are thus motivated to apply the theory of constraints (TOC) because it presents them with a new dimension of focusing their energies on cost reduction rather than on profit enhancement. From this perspective TOC is considered simple. The official definition of throughput is revenue minus total variable costs. However, some companies exclude all the other expenses, such as the variable selling and shipping costs, considering direct material the most significant factor. Thus, a simplified version of throughput accounting is also used. The visible difference between conventional and throughput accounting is the handling of direct labour, which is considered as a fixed cost. The variable cost nature of direct labour seems to be more a historical reminder than contemporary reality. In many companies, labour cost is, in practise, treated as a fixed cost. (Noreen et al. 1995.) Noreen et.al (1995) cited the example where Throughput Accounting has been successfully applied also with ABC. Southwestern Ohio Steel has implemented a pricing model based on ABC and Throughput Accounting. This model has been used to analyse and justify manufacturing cycle-time improvements. (Campbell 1995). Fritzsch (1997) argues that the essential difference between throughput accounting and ABC lies in the time horizon. ABC is recommended for strategic planning whilst, throughput accounting works better to meet short-term purposes. As the time horizons increase, the solutions produced by throughput accounting begin to look more and more like those produced by conventional cost accounting techniques. Applications of ABC in strategic planning appear to be well documented. It must be noted that ABC and Throughput Accounting are based on differing sets of assumptions that have an implicitly different time horizon thus claims of superiority of one approach over the other should be abandoned. It is however, possible to use both approaches together to achieve appropriate results. Some researchers claim that Throughput Accounting approach requires less data and effort than ABC. It is further argued that Throughput Accounting is easier to implement and operate; it sometimes provides insufficient information to guide management decisions. A frequent question is whether ABC is worth the cost or whether the TOC approach will be sufficient According to Etienne du Plooy4, Throughput Accounting is differentiated from all other types of costing systems because only the costs that are truly variable and identifiable to products, are allocated to the products or services produced. These costs are called Totally Variable Costs (TVC). All other costs that are not clearly variable with the quantity of products or services produced are pooled into Operating Expenses (OE). These costs which must also be recovered are not allocated to products. As Throughput is the rate at which the system generates money, and is calculated by subtracting the TVC from the selling price of products, Throughput Accounting puts the performance measures required to maximise business opportunity in place and thus enables management to take immediate corrective action when necessary. It has been further argued by Noreen et.al (1995) by that the ABC approach yields the same activity for the unused capacity information that Throughput Accounting yields. As a result of tracing operating expenses to products and to unused capacity, an ABC income statement provides additional information concerning the per unit profitability of each product that a Throughput Accounting income statement alone would not provide. Throughput Accounting has been considered as a perfect complement for many approaches such as the Theory Of Constraints and Total Quality Management (TQM). It is strongly believed that both labour and capital productivity are increased when Throughput Accounting is applied in organisations. It does not lead to inventory build-ups. It is considered more useful for management decision-making. It is closer to a cash flow concept of income and in its purest form it is based on the cash flows of transactions. It is applicable to any enterprise that has constraints. It is relatively inexpensive yet extremely effective. It consistently provides the right information for effective decision-making. It brings the organisation closer to its goal. To explain the difference between activity based costing and throughput accounting an example has been provided: ABC takes the information used in throughput accounting and adds monetary values. ABC differs from Throughput Accounting in that it traces resource costs to activities. After resource costs have been traced to activities, one divides the activity cost (required by ABC) by the activity capacity (required by Throughput Accounting and ABC) to arrive at the activity-charging rate (required by ABC). Next, that activity-charging rate is multiplied by the quantity of the activity costs driver demanded by each product from each activity (required by Throughput Accounting and ABC). Based on the budgeted number of units produced, each activitys budgeted production cost is compared to that activitys budgeted capacity costs to arrive at the costs of unused capacity for that activity (expressed in financial amounts by ABC and in non-financial amounts by TOC). 5 Conclusion From the preceding paragraphs it can be concluded that Activity based costing and throughput accounting approaches can be used together to achieve the best possible results for the organisation. Despite the inherent differences in the two approaches, they are both essential management accounting techniques, which will help the managers to make sound decisions regarding the future growth of the organisation. Thus in conclusion it can be said ABC and throughput accounting are both required to achieve the long term corporate objectives and for management accountants to arrive at sound managerial decisions relating to profitability of the business. BIBLIOGRAPHY [1] Eliyahu M. Goldratt and Jeff Cox, The Goal, 2nd Revised Edition, North River Press, Croton-on-Hudson, N.Y. [2] Jay S. Holmen, ABC vs. TOC: its a matter of time, Management Accounting (USA), Jan 1995 v76 n7 p37(4) [3] John B. MacArthur, From activity-based costing to throughput accounting, Management Accounting (USA), April 1996 v77 n10 p30(5) [4] John H. Sheridan, Throughput with a Capital T, Industry Week, March 4, 1991 [5] Richard V. C., Eugene J. C., and Gerald E. C., Beware the New Accounting Myths, Management Accounting, December 1989, pp.41-45. [6] Robin Cooper, Regine Slagmulder, Integrating activity-based costing and the theory of constraints, Management Accounting (USA), Feb 1999 v80 i8 p20(2) [7] Robin Cooper, Robert Kaplan, Activity-Based Systems: Measuring the Costs of Resource Usage, Accounting Horizons, September 1992, pp. 1-13.

Report of Maf 680

MAF 680 REPORT The problem faces by the Delima Enterprise Sdn. Bhd can be solve if the company implement some sort of internal control system in all activities. A system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals. Typically, there have three broad objectives in designing an effective internal control system, reliability of financial reporting, efficiency and effectiveness of operations and compliance with laws and regulations.Standard Operating Procedure (SOP) is one of the internal control systems that can be implemented by the company. A Standard Operating Procedure (SOP) is a set of written instructions that document a routine or repetitive activity followed by an organization. The development and use of SOPs are an integral part of a successful quality system as it provides individuals with the information to perform a job properly, and facilitates consistency in the quality and integrity of a product or end-result.The term â€Å"SOP† may not always be appropriate and terms such as protocols, instructions, worksheets, and laboratory operating procedures may also be used. SOPs will detail the regularly recurring work processes that are to be conducted or followed within an organization. They document the way the activities are to be performed in order to facilitate consistent conformance to technical and quality system requirements and to support data quality. They may describe, for example, fundamental programmatic actions and technical actions such as analytical processes, and processes for maintaining, calibrating, and using equipment.SOPs are intended to be specific to the organization or facility whose activities are described and assist that organization to maintain their quality control and quality assurance processes and ensure compliance with governmental regulations. SOPs should be written and documented properly for easy use and refer. If not, SOPs are of limited value. In addition, the best written SOPs also fail if they are not followed. Therefore, the use of SOPs needs to be reviewed and re- enforced by management, preferably the direct supervisor.Furthermore, the written SOPs should be put in place that is easy to see mostly for individuals who involve directly in the activities. In preparing the SOPs, the company should have a procedure in place for determining what procedures or processes need to be documented first. Those SOPs should then be written by individuals knowledgeable with the activity and the company’s internal structure. For example, in the case of Delima, Puan Balqis or Encik Salam should be the suitable person for this task. The other way is, they can also create a group or team for preparing SOPs.By using SOPs, the Delima should be able to prevent the mistake as well as errors in performing the operations. In terms of sales, for example, the employee will know what to do from the time of receiving orders until producing the invoice even if he or she do have any special skills in that area. Hence, SOPs should be prepared in a simple way, so that, individuals with basic understanding can understand. Another internal control that can be implementing by Delima Enterprise is Segregation of Duties. Segregation of duties is a concept of having more than one person to complete the task.It is basically to have one person handle only one type of task or power. Segregation of duties is critical to effective internal control because it reduces the risk of mistakes and inappropriate actions. It helps fight fraud by discouraging collusion. Example of segregation of duties such as the person who requisitions the purchase of goods or services should not be the person who approves the purchase. Regarding the Delima case, Puan Hashimah is responsible for approval of employee’s timesheet as well as payment of salaries.Supposedly, she only given the approval of the timesheet only, and the payment should be done by other person such as human resource personnel. So, when Delima implementing a proper internal control system as mention above, its can prevents and avoid any major mistake happens. Because, SOPs for example, it has given the instruction about the procedures to be done. Also, when implementing the segregation of duties or powers it can prevent a person from able to do frauds because the concept of one person with one task only AGMCORPORATE GOVERNANCE †¢Cik Amy do not have enoughknowledge and experience inher field of work. †¢ Company should provideguidance and training to newemployees. †¢ Management should hiresomeone that is capable indoing his work. NO STANDARD OPERATINGPROCEDURE (SOP) †¢ Withdrawal of company’smoney made without properdocumentation. †¢ Decision and authorizationmade by the directors on itsown without properdocumentation †¢ It will increase the risk of fraudand inconsistency in performingtask †¢ Give the auditor hard time tokeep track of the transactionand movement of asset. Delima should implement standardoperating procedure (SOP) : †¢Increase efficiency andconsistence in performing task †¢ Indicate compliance in theentity requirements and can beused to train others LACK OF COMPETENCY †¢ Head of department leaded byunqualified staff †¢ Does not spend on training of staff †¢ Decrease companyperformance as a whole †¢ Discredit the companyreputation †¢ Spend more on training toequip employee with properknowledge †¢ Should hire qualified staff thathave experience †¢ Employees manually preparedtheir timesheets. †¢ No staff in charge and monitoremployee attendance. †¢ Staff take advantage overthe slackness †¢ Decrease in companyperformance †¢Ã¢â‚¬ ¢Install automated timeattendance5 C’S CREDITWORTHINESSThe 5 key elements a borrowershould have in order to obtaincredit : 1. Character a Integrity / a borrower’s reputation 2. Capacity a company’sborrowing history 3. Capital a Net worth 4. Collateral a Assets to securethe debt 5. Conditions a Of the borrowerand the overall economyEg. interest rate and amount of principalRECORDING †¢ Several assets purchased bythe company were notrecorded †¢ Every asset purchased must berecorded manually andcomputerized. †¢ Assign person(s) to beresponsible for the companyassets. †¢ Create an Asset ManagementDivision. †¢Propose the Asset TaggingSystem. LEAN ORGANIZATION †¢ Lean organization with basicfunctional position †¢ Position & function should beclarified clearly. ACADEMIC QUALIFICATION †¢ Did not meet academicqualification or relevantexperience that required bythe company †¢ Hire people that have goodacademic qualifications &relevant experiences. STATUTORY AUDIT †¢ Company did not perform theStatutory Audit †¢ Only legal to Public ListedCompany. Not compulso ry forPrivate Company to performS. A †¢ Private Companies may needto do so when applying forloans and etc from FinancialInstitutions. AUDITOR’S DUTIES ANDRESPONSIBILITIES †¢Encik Zayed tried to negotiateauditor to make unqualifyreport †¢ Sec 174(2)Express opinion in report (dutyto report defects, irregularitiesin account) †¢ Sec 174(3)Report particulars of deficiency, failure andshortcomingPROBLEM IN FINANCE DIVISION †¢ Invoice not pre-numbered †¢ Appoint new finance managerto authorize and supervise †¢ Company did not sendStatement of Account(SOA) toclient †¢ Not prepare monthlyreconciliation †¢ Use company’s money forpersonal use †¢ No segregation of dutiesfinance department †¢ Separate duties according towork position †¢ Emphasize the separate legalentity conceptACCOUNTING SYSTEM MYOB Software not integrated †¢ Purchase new software †¢ Eg: UBS, SAP Software,Ramcon Engineering,Autocount,etcPROBLEM IN HUMAN RESOURCEDIVISION †¢ Pay wages weekly withoutemployees benefit †¢ Unqualified staff (lack of knowledge and experience) †¢ Lack of employees andunbalance staff allocation †¢ Pay wages in monthly basisincluding EPF and Socso †¢ Provide training and seminarfor staff †¢ Assign more staffs withqualification †¢ And re-organise chartWere there any abuses of power bymanagement and breach of fiduciaryon the part of the directors? YESWho should be held responsible andaccountable?NOT ONLY DIRECTOR, ALLMANAGEMENT LEVEL SHOULDBE RESPONSIBLE ANDACCOUNTABLECould the Audit be completed soonwithout any qualification? †¢ Yes, the audit report can beclassified as qualified opinionreport due to severalunresolved issues. If theauditor audited the rest of thefinancial statements and isreasonably sure that theyconfirm with GenerallyAccepted Accounting Priciples(GAAP), then the auditorsimply states that the financialstatements are fairlypresented, with the ex ceptionof the issues which could notbe audited. What should be done to improve theleadership and management of Delima Enterprise Sdn Bhd? SUME JAWAPAN DIATAS†¦ Report of Maf 680 MAF 680 REPORT The problem faces by the Delima Enterprise Sdn. Bhd can be solve if the company implement some sort of internal control system in all activities. A system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals. Typically, there have three broad objectives in designing an effective internal control system, reliability of financial reporting, efficiency and effectiveness of operations and compliance with laws and regulations.Standard Operating Procedure (SOP) is one of the internal control systems that can be implemented by the company. A Standard Operating Procedure (SOP) is a set of written instructions that document a routine or repetitive activity followed by an organization. The development and use of SOPs are an integral part of a successful quality system as it provides individuals with the information to perform a job properly, and facilitates consistency in the quality and integrity of a product or end-result.The term â€Å"SOP† may not always be appropriate and terms such as protocols, instructions, worksheets, and laboratory operating procedures may also be used. SOPs will detail the regularly recurring work processes that are to be conducted or followed within an organization. They document the way the activities are to be performed in order to facilitate consistent conformance to technical and quality system requirements and to support data quality. They may describe, for example, fundamental programmatic actions and technical actions such as analytical processes, and processes for maintaining, calibrating, and using equipment.SOPs are intended to be specific to the organization or facility whose activities are described and assist that organization to maintain their quality control and quality assurance processes and ensure compliance with governmental regulations. SOPs should be written and documented properly for easy use and refer. If not, SOPs are of limited value. In addition, the best written SOPs also fail if they are not followed. Therefore, the use of SOPs needs to be reviewed and re- enforced by management, preferably the direct supervisor.Furthermore, the written SOPs should be put in place that is easy to see mostly for individuals who involve directly in the activities. In preparing the SOPs, the company should have a procedure in place for determining what procedures or processes need to be documented first. Those SOPs should then be written by individuals knowledgeable with the activity and the company’s internal structure. For example, in the case of Delima, Puan Balqis or Encik Salam should be the suitable person for this task. The other way is, they can also create a group or team for preparing SOPs.By using SOPs, the Delima should be able to prevent the mistake as well as errors in performing the operations. In terms of sales, for example, the employee will know what to do from the time of receiving orders until producing the invoice even if he or she do have any special skills in that area. Hence, SOPs should be prepared in a simple way, so that, individuals with basic understanding can understand. Another internal control that can be implementing by Delima Enterprise is Segregation of Duties. Segregation of duties is a concept of having more than one person to complete the task.It is basically to have one person handle only one type of task or power. Segregation of duties is critical to effective internal control because it reduces the risk of mistakes and inappropriate actions. It helps fight fraud by discouraging collusion. Example of segregation of duties such as the person who requisitions the purchase of goods or services should not be the person who approves the purchase. Regarding the Delima case, Puan Hashimah is responsible for approval of employee’s timesheet as well as payment of salaries.Supposedly, she only given the approval of the timesheet only, and the payment should be done by other person such as human resource personnel. So, when Delima implementing a proper internal control system as mention above, its can prevents and avoid any major mistake happens. Because, SOPs for example, it has given the instruction about the procedures to be done. Also, when implementing the segregation of duties or powers it can prevent a person from able to do frauds because the concept of one person with one task only AGMCORPORATE GOVERNANCE †¢Cik Amy do not have enoughknowledge and experience inher field of work. †¢ Company should provideguidance and training to newemployees. †¢ Management should hiresomeone that is capable indoing his work. NO STANDARD OPERATINGPROCEDURE (SOP) †¢ Withdrawal of company’smoney made without properdocumentation. †¢ Decision and authorizationmade by the directors on itsown without properdocumentation †¢ It will increase the risk of fraudand inconsistency in performingtask †¢ Give the auditor hard time tokeep track of the transactionand movement of asset. Delima should implement standardoperating procedure (SOP) : †¢Increase efficiency andconsistence in performing task †¢ Indicate compliance in theentity requirements and can beused to train others LACK OF COMPETENCY †¢ Head of department leaded byunqualified staff †¢ Does not spend on training of staff †¢ Decrease companyperformance as a whole †¢ Discredit the companyreputation †¢ Spend more on training toequip employee with properknowledge †¢ Should hire qualified staff thathave experience †¢ Employees manually preparedtheir timesheets. †¢ No staff in charge and monitoremployee attendance. †¢ Staff take advantage overthe slackness †¢ Decrease in companyperformance †¢Ã¢â‚¬ ¢Install automated timeattendance5 C’S CREDITWORTHINESSThe 5 key elements a borrowershould have in order to obtaincredit : 1. Character a Integrity / a borrower’s reputation 2. Capacity a company’sborrowing history 3. Capital a Net worth 4. Collateral a Assets to securethe debt 5. Conditions a Of the borrowerand the overall economyEg. interest rate and amount of principalRECORDING †¢ Several assets purchased bythe company were notrecorded †¢ Every asset purchased must berecorded manually andcomputerized. †¢ Assign person(s) to beresponsible for the companyassets. †¢ Create an Asset ManagementDivision. †¢Propose the Asset TaggingSystem. LEAN ORGANIZATION †¢ Lean organization with basicfunctional position †¢ Position & function should beclarified clearly. ACADEMIC QUALIFICATION †¢ Did not meet academicqualification or relevantexperience that required bythe company †¢ Hire people that have goodacademic qualifications &relevant experiences. STATUTORY AUDIT †¢ Company did not perform theStatutory Audit †¢ Only legal to Public ListedCompany. Not compulso ry forPrivate Company to performS. A †¢ Private Companies may needto do so when applying forloans and etc from FinancialInstitutions. AUDITOR’S DUTIES ANDRESPONSIBILITIES †¢Encik Zayed tried to negotiateauditor to make unqualifyreport †¢ Sec 174(2)Express opinion in report (dutyto report defects, irregularitiesin account) †¢ Sec 174(3)Report particulars of deficiency, failure andshortcomingPROBLEM IN FINANCE DIVISION †¢ Invoice not pre-numbered †¢ Appoint new finance managerto authorize and supervise †¢ Company did not sendStatement of Account(SOA) toclient †¢ Not prepare monthlyreconciliation †¢ Use company’s money forpersonal use †¢ No segregation of dutiesfinance department †¢ Separate duties according towork position †¢ Emphasize the separate legalentity conceptACCOUNTING SYSTEM MYOB Software not integrated †¢ Purchase new software †¢ Eg: UBS, SAP Software,Ramcon Engineering,Autocount,etcPROBLEM IN HUMAN RESOURCEDIVISION †¢ Pay wages weekly withoutemployees benefit †¢ Unqualified staff (lack of knowledge and experience) †¢ Lack of employees andunbalance staff allocation †¢ Pay wages in monthly basisincluding EPF and Socso †¢ Provide training and seminarfor staff †¢ Assign more staffs withqualification †¢ And re-organise chartWere there any abuses of power bymanagement and breach of fiduciaryon the part of the directors? YESWho should be held responsible andaccountable?NOT ONLY DIRECTOR, ALLMANAGEMENT LEVEL SHOULDBE RESPONSIBLE ANDACCOUNTABLECould the Audit be completed soonwithout any qualification? †¢ Yes, the audit report can beclassified as qualified opinionreport due to severalunresolved issues. If theauditor audited the rest of thefinancial statements and isreasonably sure that theyconfirm with GenerallyAccepted Accounting Priciples(GAAP), then the auditorsimply states that the financialstatements are fairlypresented, with the ex ceptionof the issues which could notbe audited. What should be done to improve theleadership and management of Delima Enterprise Sdn Bhd? SUME JAWAPAN DIATAS†¦

Nonverbal Communication - 1553 Words

Communication is a common necessity among people. Communication is needed in order to interact with other people in almost everything within day to day life. Communication can be viewed in two subdivisions, verbal communication and nonverbal communication. Verbal communication is based on using words and sounds to communicate with another person. Oppositely we have nonverbal communication, which is communication through sending and receiving wordless clues. Examples of nonverbal communication can include things like gestures, facial expressions, hugging, and shaking of hands. This literature review will further examine the history of nonverbal communication, the abilities of its use, how much of communication is nonverbal, why people use†¦show more content†¦696-697). Darwin believes our emotions are interlaced with our body and work as one to send signals to people. Nonverbal communication has the ability to reveal a person’s state of mind without them being aware or having conscious control over things such as facial expressions, eye movement, and gestures. Nonverbal communication also has the ability to alter the meaning or understanding of the verbal message for example, winking at the end of your sentence. The mid-1960s saw an outburst of research in many areas of nonverbal communication. During this period of research there was a great deal of excitement concerning the influence of nonverbal cues. Early empirical work aimed to make the argument that nonverbal behavior should not be discounted. Many studies were published exhibiting nonverbal communication affecting peoples reactions. However, an important element had been left out. Theoretical models and/or integrative studies were relatively uncommon, leaving behind unanswered and seemingly unrelated information. Suddenly, an influx of scholarly volumes in psychology appeared summarizing the growing body of research. Written work was published such as Nonverbal Communication (Weitz, 1979) and other popular books including Body Language (Fast. 1970), which focused on how to use nonverbal communication to attract other people, and How to Read a Person Like a Book (Nierenberg Calero, 1971) which examined nonverbal behavior in negotiation situations.Show MoreRelatedNonverbal Communication As An Intercultural Communication1325 Words   |  6 PagesThere are many definitions for the term, â€Å"communication†. According to Samovar, Porter, McDaniel, and Roy (2015), communication is the ability to share ideas and feelings, and is the basis of human contact. Communication can also be defined as the process of transmitting information and common understanding from one person to another (Keyton, 2011). In my own words, I would define communication as sending and receiving message through verbal and nonverbal modes between individuals or groups. Read MoreVerbal Communication : Nonverbal Communication1428 Words   |  6 Pages The real communication is just based on the words we communicate with each other to deliver our messages and intentions. However, after taking this class it is quite clear to me that communication is not just verbal communication but nonverbal as well. After taking this course, I have become able to understand the nonverbal aspects in each and every communication, I use to encounter with or actions I use to see or experience. This course lets me understood that nonverbal communication covers severalRead MoreVerbal and Nonverbal Communication1472 Words   |  6 Pagesresearch done on verbal and nonverbal communication. First, we need to know what verbal and nonverbal communication is. Nonverbal communication is the way in which people communicate, intentionally or unintentionally, without words. Nonverbal communication uses nonverbal cues including facial expressions, tone of voice, gestures, body position, movement, the use of touch, and gaze (Aronson, Wilson, Akert, 2013). Verbal communication is what a person actually says. This communication relies on the wordsRead More Nonverbal Communication Essay850 Words   |  4 Pages   Ã‚  Ã‚  Ã‚  Ã‚  Found information states that â€Å"nonverbal communication is the process of transporting messages through behaviors, physical characteristics and objects†. Its how and what we use in order to express our feelings and say things. Using symbols is a way of using nonverbal communication. Also nonverbal communication is the way we use body language and gestures too. Nonverbal communication is often used unconsciously. When using the certain communication it can be misinterpreted also. There are manyRead MoreThe Origin Of Nonverbal Communication947 Words   |  4 Pagesprofessor Albert Mehrabian and Susan R. Ferris, that concluded that 93% of communication is considered nonverbal. Nonverbal communication can be anything from tone of voice, body language, and anything that doesn t come out of your mouth basically. Nonverbal communication varies across cultures and sexes and is an essential part of our world. Knowing the facts about how we communicate and the w ay we react to communication is important to increase trust, clarity, and add interest to your presentationRead MoreNonverbal Communication Essay1569 Words   |  7 PagesNonverbal communication is the process of sending and receiving messages without using words, either spoken or written. And it is also called manual language. Similar to the way that italicizing emphasizes written language, nonverbal behavior may emphasize parts of a verbal message. 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Communication can be through gestures and touch, body language, posture, facial expression, or eye contact. Face to face interactions of nonverbal communication can be classified into three areas: environmental conditions, physical characteristics of the communicators, and behaviors of communicators during the interaction. Approximately two thirds of all communicationRead MoreAn Article On Nonverbal Communication1646 Words   |  7 PagesWarren Stewig in an article published in the professional journal Language Arts provides an excellent commentary on nonverbal communication. His article is an exceptional example of academic writing that has been formatted as a primer or tool to be used by other educators. Professor Stewig provides a breakout of how much of a given message can be considered verbal and how much nonverbal. 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Steroids Is A Synthetic Form Of The Male Hormone...

Dominic Muscari AC English 12 Hendricks 3/14/16 Steroids in Sports Do you know what proper steroid use can do for you in sports? Steroids are a synthetic form of the male hormone testosterone and can help your body be the best that it can be and improve your game. Steroids have been used as early as 776 BC in the original Olympic Games by the ancient Greeks to enhance their performance. There are many different forms of this drug some you take by mouth and some you have to inject and when used responsibly there can be endless benefits, but when used irresponsibly the drug can cause serious damage to the body and in severe cases it can cause death. There are already many forms of legal steroids called test booster, this supplement boosts the testosterone levels in the body for muscle growth. Test boosters are much milder than actual steroids but they are still considered steroids. Steroids are great at speeding up the recovery of your muscles, it does this with the male hormone testosterone. Some of the steroids you can take by mou th are Anadrol, Anavar, Dianabol, Halotestin, and Primobolin. Some of the popular injectable steroids are Stanozolol, Enanthate, Propionate, and Cypionate. I think that steroids should be allowed in today s sports only for the fact that it speeds up muscle recovery and muscle growth. An athlete s career is short enough as it is, with the proper use of steroids it can help them recover from an injury faster that could possibly end theirShow MoreRelatedSelf Esteem And Body Image Problems1491 Words   |  6 PagesLow self-esteem and body image problems are too much to handle alone for some teens. A few may become depressed and lose interest in activities or friends. Some go on to develop eating disorders or body image disorders, or use alcohol or drugs to escape feelings of low worth. It can be tempting to compare ourselves with others. 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