Burger King Financial Overview 06-08

From the monetary record perspective, we can see that absolute current resources at first diminished and afterward stayed consistent. This diminishing was because of a decrease in real money and money counterparts while at the same time net receivables expanded. This basically discloses to us that Burger King’s momentary liquidity position got ugly. Then again, considering the way that drawn out resources, for example, ‘property, plant and equipment’ and ‘goodwill’ expanded, along these lines all out resources expanded during 06-08.This reveals to us that development occurred during the previously mentioned period. Absolute liabilities diminished forcefully in 07 yet then rose again somewhat in 08. This decline was for the most part because of a decrease in long haul obligation. Nonetheless, development was all the while occurring in light of the fact that absolute liabilities rose again in 08. The pay proclamation for the financial year 06-08 shows a n incredibly solid increment in the overall gain, particularly from 06-07 (increment from $27 million to $148 million). This likewise confirms with our underlying investigation of development occurring in the company.Referring back to the monetary record, as referenced previously, there was a sharp reduction in real money and money reciprocals while on one hand we can see that total compensation has been consistently expanding. What we can measure from these figures is that burger ruler has basically been extending its business by reinvesting money. Complete resources have expanded during this period too mostly because of an expansion in fixed resources. Because of the development in the total compensation, stockholder’s value has additionally been expanding consistently during this period. Held income just as capital overflow have additionally risen impressively during this period.All of these figures point towards a beneficial and developing organization. From the income pr oclamation, figures show that money from working exercises has been sure and rising. Money from contributing exercises, then again, has been negative and we can see that the majority of the money has been utilized in capital consumptions, one more indication of a developing and growing organization. Profit installments have likewise diminished. The offer of stock has additionally diminished over this period and in 08 burger ruler repurchased its stock which is a marker that they were attempting to improve their liquidity position.From the income proclamation, we can see that accounts receivables just as current liabilities have expanded. The increase of current resources subsequently was for the most part because of an ascent in the estimation of the record receivables. Nonetheless, both current liabilities and resources have expanded during 07-08 which has brought about the estimation of the current proportion staying just beneath 1. In this manner, the liquidity position has staye d stable in spite of the fact that not tantamount to it ought to be. Alluding back to the monetary record, we can likewise that drawn out obligation rose during 07-08. This may have basically prompted an expansion in the intrigue cost of that year.From a general perspective, we can see that burger ruler is a productive and developing organization. Each fiscal summary basically implies towards a moderate development strategy. The way that overall gain has been consistently expanding discloses to us that burger lord has been very productive. On the off chance that it keeps on working in a similar way, it will have the option to continue this development, keep its financial specialists cheerful and money future extension in a productive way. Sources: http://account. yippee. com/q? s=BKC William and Haka and Bettner, . Money related and Managerial Accounting. : McGraw-Hill/Irwin, 2003.

Nursing And Diabetes Essay Example for Free

Nursing And Diabetes Essay Patients with diabetes need to comprehend what diabetes is. Patients who comprehend what diabetes is and the entangled procedure related with the ailment are bound to agree to the recommended routine. Diabetes Mellitus is a condition with cluttered digestion and improper hyperglycemia because of either a lack of insulin discharge or to a blend of insulin opposition and deficient insulin emission to redress (Davis, 2001). Diabetes is a constant dynamic infection that requires way of life changes, particularly in the territories of nourishment and physical action. The general objective of clinical and dietary treatment is to help people with diabetes in making self-coordinated conduct changes that will improve their general wellbeing (Franz, 2012). Blood glucose observing and objectives of blood glucose checking Testing blood glucose levels pre-supper and post-feast can assist the patient with diabetes settle on better food decisions, in view of how their bodies are reacting to explicit nourishments. Patients ought to be encouraged explicit bearings for getting a satisfactory blood test and how to manage the numbers that they get. Research has discovered that patients who have had training on the utilization of their meters and how to decipher the information are bound to perform self-blood glucose checking all the time (Franz, 2012). There are a wide range of glucose screens accessible for patients. The patient needs to have a gadget that is simple for them to utilize and advantageous. A patient’s visual sharpness and smoothness aptitudes ought to be surveyed preceding choosing a blood glucose observing gadget. A gadget is generally chosen to meet the patient’s needs in a joint effort with a diabetic instructor at a social insurance office. The patient should be reminded to record the blood glucose esteems on a log sheet with the date and time and any related signs and manifestations that he/she is encountering at the time the example was acquired. This log ought to be imparted to his/her essential consideration professional. A conversation of glycosylated hemoglobin (HbA1c) ought to incorporate the purposes behind doing the test, how it is performed and how the social insurance specialist will decipher the information. These research center tests are requested on a normal premise alongside other lab tests that are being checked for the patient. A basic technique to depict the HbA1c is to tell the patient that the test quantifies the measure of sugar that connects to the protein in the red platelet. The test shows the normal glucose during the most recent three months. The higher the glucose the higher the HbA1c. The high glucose over a significant stretch of time makes harm the huge and little veins in this way expanding the danger of complexities from diabetes. Drugs and Insulin The patient with diabetes should be helped that the expansion to remember prescriptions to help deal with his/her diabetes isn't on the grounds that they are coming up short at diet the board. Numerous patients with diabetes become discouraged or down and out when they need to start taking oral hyperglycemic meds and additionally insulin. The instructing meeting ought to incorporate an audit of the various sorts of oral diabetic specialists. An audit of the various kinds of insulins and how to blend insulins ought to likewise be talked about. Show the patient self-organization of insulin or oral operators as endorsed, and the significance of taking drugs precisely as recommended, in the fitting portion (Davis, 2001). Patients ought to be given a rundown of signs and manifestations of hypoglycemia and hyperglycemia and moves to make in every circumstance. Difficulties from Diabetes The educating in regards to the inconveniences experienced from diabetes should pressure the impact of blood glucose control on long haul wellbeing (McGovern, 2002). The patient ought to be instructed how to deal with their diabetes when he/she has a minor ailment, for example, a cool, influenza or gastrointestinal infection. The patient ought to likewise be instructed how to look for diabetic impacts on the cardiovascular framework, for example, cerebrovascular occurrences/stroke, coronary corridor sickness, and fringe vascular infection. Patients ought to be instructed how to be alert for indications of urinary tract, respiratory tract contaminations and indications of renal illness. Evaluation for indications of diabetic neuropathy ought to likewise be remembered for the instructing plan. Diabetes is the main source of death by infection in the United States, it additionally is a contributing component in about half of myocardial areas of dead tissue and about 75% of strokes just as renal disappointment and fringe vascular sickness. Diabetes is additionally the main source of new visual impairment (McGovern, 2002). Patients with diabetes ought to likewise get instruction on the significance of smoking end, cholesterol and lipid the executives, circulatory strain checking and the board and the executives of other ailment forms. Skin and Foot Care Show the patient to think about his feet by washing them day by day, drying them cautiously especially between the toes, and reviewing for corns, calluses, redness, growing, wounds, rankles, and breaks in the skin. The patient ought to be urged to report any progressions to his/her medicinal services supplier as quickly as time permits. Encourage the patient to wear non-choking shoes and to abstain from strolling shoeless. The patient may use over-the-counter athlete’s foot solutions for fix foot contagious contaminations and ought to be urged to call their human services supplier if the athlete’s foot doesn’t improve (McGovern, 2002). The patient ought to be reminded that he/she needs to treat all wounds, cuts and rankles especially on the legs or feet cautiously. Patients ought to know that foot issues are a typical issue for patients with diabetes. Educating them regarding what to search for is a significant instructing concern. The signs and side effects of foot issues to underline are: feet that are chilly, blue or dark in shading, feet that are warm and red in shading, foot expanding, foot torment while resting or with movement, frail heartbeats in the feet, not feeling torment in spite of the fact that there is a cut or sore on the foot, glossy smooth skin on the feet and lower legs Exercise and Diabetes A moderate weight reduction of ten to twenty pounds has been known to improve hyperglycemia, dyslipidemia, and hypertension. The objective for body weight for patients with diabetes depends on a sensible or sound body weight. â€Å"Reasonable body weight is the weight an individual and social insurance proficient recognize as feasible and viable, both present moment and long haul (Franz, 2012, p.8).† More accentuation is currently positioned on midsection boundary, instead of on genuine weight. A midriff perimeter more noteworthy than 40 creeps in men and more prominent than 35 crawls in ladies shows a hazard for metabolic ailment. This is presently some portion of what is alluded to as metabolic condition. Lessening stomach fat improves insulin affectability just as lipid profiles. The advantages from practice result from normal, long haul, and high-impact work out. Exercise used to build muscle quality is a significant methods for safeguarding and expanding solid quality and continuance and is valuable in assisting with forestalling falls and increment versatility among the old (Franz, 2012). Normal exercise can improve the working of the cardiovascular framework, improve quality and adaptability, improve lipid levels, improve glycemic control, help decline weight, and improve personal satisfaction and confidence. Exercise builds the cell glucose take-up by expanding the quantity of cell receptors. The accompanying focuses ought to be considered in instructing patients with respect to starting an activity program. Exercise program must be individualized and developed gradually. Insulin is all the more quickly ingested when infused into an appendage that is worked out, along these lines can bring about hypoglycemia (Ferri, 1999). Patients should be educated that activity regarding a high power can likewise cause blood glucose levels to be higher after exercise than previously, despite the fact that blood glucose levels are in the ordinary range before starting activity. This hyperglycemia can likewise reach out into the post-practice state and is intervened by the counter-administrative hormones (Franz, 2012, p. 62). The activity program ought to incorporate a five to ten moment warm-up and chill off meeting. The warm-up expands center internal heat level and forestalls muscle injury and the chill off meeting forestalls blood pooling in the furthest points and encourages expulsion of metabolic side-effects. Research considers appear there are comparable cardiorespiratory advantages that happen when movement is done in shorter meetings, (around 10 minutes) aggregated for the duration of the day than in action meetings of delayed meetings (more prominent than 30 minutes) (Franz, 2012). This is a significant factor to stress with patients who don’t think they have the opportunity and vitality for work out. Diet and Diabetes The American Diabetes Association (ADA) has built up wholesome rules for patients with diabetes. Their emphasis is on accomplishing ideal metabolic results identified with glycemia, lipid profiles, and circulatory strain levels. Patients with diabetes need to keep up a solid eating regimen comprising of various servings of organic products, vegetables, entire grains, low-fat dairy items, fish, lean meats, and poultry (Franz, 2012). The trade diet of the ADA incorporates protein, bread, natural product, milk, and low and middle of the road starch vegetables (Ferri, 1999). The food/dinner plan depends on the individual’s craving, favored nourishments, and regular calendar of food admission and exercises, and social inclinations. Assurance of caloric needs changes impressively among people, and depends on present weight and current degree of vitality. Required calories are around 40 kcal/kg or 20 kcal/lb every day for grown-ups with typical movement designs (Davis, 2001). Accentuation ought to likewise be put on keeping up a reliable everyday sugar consumption at dinners and bite

Blog Archive MBA Career Advice Proofread Things!

Blog Archive MBA Career Advice Proofread Things! In this weekly series, our friends at MBA Career Coaches will be dispensing invaluable advice to help you actively manage your career. Topics include building your network, learning from mistakes and setbacks, perfecting your written communication, and mastering even the toughest interviews. For more information or to sign up for a free career consultation, visit  www.mbacareercoaches.com. Proofread! Are we stating the obvious? We think not. We repeat: proofread! In a world where autocorrect and autocomplete do more and more of our thinking for us, any important written communication deserves a second and third look by you. And, any very important written communication deserves a careful look by an outside party. Ask a colleague, ask a friend, ask us to take a second look for you. No, it is not enough to write “Excuse any typosâ€"Sent from my iPhone” at the end of your professional communication. And, might we add that you should not write any job applicationâ€"related correspondence from your phoneâ€"ever. Instead, take the time to sit at your desk and carefully craft your message, ensuring that your professional communication is truly… (wait for it)…professional! A serious typo, malapropism, or search and replace fail could completely discredit your candidacy. Please don’t send a letter to BCG telling them how much you are interested in working for Bain. But even if your recruiter is willing to forgive a much smaller mistake or oversight, when you are a job applicant and you send a “clean” email, letter, resume, proposal, etc., you are conveying a fairly explicit and important message: “I want the job!” But, you are also sending an implicit message about your approach to work: “I am on top of things.” “You can trust me with responsibility.” “I take pride in everything I do.” An autocorrect or autocomplete fail significantly undermines these important messages. So, pay attention to the details and reinforce the fact that you are a mature, serious, and deserving applicant. Share ThisTweet MBA Career Advice

Bless Me Ultima Character Analysis - 1039 Words

In the novel Bless Me, Ultima author, Rudolfo Anaya introduces a character by the name of Antonio Mà ¡rez or â€Å"Tony† as referred to by his friends and family. In the novel Antonio appears to be the embodiment of an entire generation of children that are born to traditional Mexican/Native families but raised in an ever so diverse United States. In a Q A with Rudolfo Anaya at the end of the novel he states, â€Å"my mother was a very religious person, much like Antonio’s mother in the novel. I grew up completely imbued with the Catholic cosmology. Later I discovered there are many religions in the world, many spiritual paths. These paths are part of our inheritance as Nuevos Hispanos. They stretch from Mesoamerica to the Indian Pueblos of the Rà ­o†¦show more content†¦From his birth, Antonio is immediately pulled between cultures, his mother’s brothers state â€Å"We must take with us the blood that comes after the birth. We will bury it in our f ields to renew their fertility and to assure that the baby will follow our ways.† (Anaya 6) While his father’s â€Å"compadres† disagree and say, â€Å"We will burn it and let the winds of the llano scatter the ashes.† (Anaya 6) The two cultures cannot come to agreement because of their differing superstitious beliefs and therefore crate the altering paths that Hispanics are forced to choose between. The road that Antonio will follow will ultimately be the same road that his brothers faced, they too were born into split cultures, they dealt with the altering customs of the English-speaking culture and that of his family. Later in the novel his brothers tell Anthony of the realization that I believe all Hispanics eventually realize when they become older. His brother Gene says â€Å"Were men, Andy, were not boys any longer. We cant be tied down to old dreams. (Anaya 72) Antonio’s brothers had recently returned from the war, it is there that they rea lized the truth of the world and were able to find their identity. A major part of one’s identity involves a system of morals and beliefs which are too influenced though one’s culture and experiences in life. TheShow MoreRelatedCharacter Analysis : Bless Me, Ultima1361 Words   |  6 Pagesourselves. They can expand our thoughts to a multitude of different subjects and force us to be a slave to our dreams, such as facing parental pressure, religious ambivalence and the loss of ones innocence. This is true of Antonio Marez in the novel Bless Me, Ultima by Rudolfo Anaya. Antonio has lost control and begins to succumb to his dreams and loses control of himself. He battles his expectations given to him by his parents and also at the same time has another battle within himself. He is confusedRead MoreBless Me Ultima Character Analysis702 Words   |  3 Pagesunderstand the world through our own perspective. When people do not quite understand, or do not want to, they often misunderstand situations and other people. Humans tend to label e ach other as one thing when they can be something else completely. In Bless Me, Ultima, by Rudolfo Anaya, Narciso is misunderstood as just a town drunk when he really is a hero. Lupito has just killed the town sheriff, and all the men are out for his blood. They are searching the bridge and the bushes looking for him when NarcisoRead MoreBless Me Ultima Character Analysis708 Words   |  3 Pages In Bless Me, Ultima! Written by Rudolfo A. Anaya, the main character Antonio is greatly affected by the deaths of three characters in this novel, Lupito, Narciso, and Florence. Their deaths cause Tony to question sin, death, forgiveness, the nature of God, and spiritual identity. Lupito, a war veteran that suffers from Post-traumatic stress disorder, death triggers the questioning of moral sin and afterlife, will he be forgiven because of his sickness from war? Narciso, one of AntoniosRead MoreBless Me Ultima Chicano Literature1592 Words   |  7 PagesIntroductory Paragraph Bless Me, Ultima is a Chicano novel written by Rudolfo Anaya in 1972, which includes a magical realism plot. Chicano literature is especially significant in this novel because it helps create a cultural identity for the main character and his community. The novel talks about a petite boy named Antonio; throughout the book Antonio makes his best efforts to try and find the path to which he belongs, he wants to find answers about who he is and wants to learn a lot more aboutRead MoreThematic Analysis Of Bless Me, Ultima1580 Words   |  7 Pages Thematic Analysis of Conflicts in, Bless me, Ultima Differences in others aid to the stimulation of ideas and opinions that expresses an individual s personality. In Rudolfo Anaya’s bildungsroman, Bless Me, Ultima, the struggle between two families and their extreme differences cause numerous conflicts that are constantly present throughout his novel. In this chicano inspired novel, Antonio Marà ©z, the six year old protagonist, is perpetually faced with instances of dissimilarity throughoutRead More Bless Me, Ultima: The Cultural Distress Of A Young Society Essay example3164 Words   |  13 Pages Bless Me, Ultima: The Cultural Distress of a Young Society An answer to the discussion question of whether or not there is a defined border culture would need a great number of years in field research, but we can also observe a few of the characteristics of such border culture just by looking at scholastic essays and books related to the topic. Within the research that I did, I found a number of scholars who, while defining the border, mention all the specific or special characteristics of thisRead MoreKill A Mockingbird By Harper Lee1982 Words   |  8 Pageswelcome and love rather than hypocrisy, racism, and judgement. Task #2: Bless Me, Ultima Whether religious or not, death is a subject that haunts almost everyone with the desire for answers. Antonio Marez in the novel Bless Me, Ultima by Rudolfo Anaya proved this as he was forced to witness and experience the deaths of five people he knew very well. Being born with an excellent sense of spirituality brought him and Ultima, a curandera with extreme healing powers, close together. With Ultima’s guidanceRead MoreAtticus, Scout, And Jem Finch2314 Words   |  10 Pagesraised by Atticus, who passes down his values of equality and righteousness to Scout and her brother Jem. Because she is still growing up, the reader sees and follows as scout learns man lessons about dealing with prejudice by observing the other characters in the story. Scout learns that yielding to prejudice often hurt and cause strife to others and by resisting prejudice we often help others. Hatred and prejudice poison the people they infest. Through her journey and bildungsroman, Scout learnsRead MoreAnalysis Of The Movie Holden Talks With Mr. Spencer Essay1569 Words   |  7 PagesAnalysis: This quote is from the part when Holden talks with Mr. Spencer. Since Holden failing all his classes except one, Mr. Spencer is advising Holden about the importance and the impact of his actions in his life. Holden’s perception of adults is depicted when he curses Mr. Spencer in his mind. By nodding silently to Mr. Spencer’s words, Holden actually disrespects adults. We can easily perceive that Holden feels alienated when Mr. Spencer tells him that he is one of those people on â€Å"the otherRead MoreReview Of Yann Martel s Life Of Pi Essay1337 Words   |  6 Pageshurtful. Pi is found, fed, bathed, and taken to a hospital. There, two Japanese men come to question Pi about what caused the Tsimtsum to sink. He tells his story, which they do not believe, so he offers them a more plausible version, with the animal characters replaced by other humans, which casts doubt on t he original story. Throughout the novel, the story is interrupted by the author’s notes on Pi as he is now, telling this story to the author. After recovering in Mexico he went to Canada, where he

Motor vehicles, trailers and semi-trailers in the US Analysis - Free Essay Example

Sample details Pages: 8 Words: 2486 Downloads: 4 Date added: 2017/06/26 Category Transport Essay Type Narrative essay Did you like this example? Motor vehicles, trailers and semi-trailers in the US à ¢Ã¢â€š ¬Ã¢â‚¬Å" Analysis Headlines US motor vehicles, trailers and semi-trailers market value up by 3% in 2013 due to volume and average price increase Industryà ¢Ã¢â€š ¬Ã¢â€ž ¢s production grew by 3% in 2013, thanks to growing sales of new vehicles and efficiency gains of car producers Concentration of suppliers is growing as megasuppliers emerge Growth of the industry is anticipated to accelerate, reaching 4% per annum over the forecast period due to ongoing economic recovery US car producers will face a need to expand production capacity and improve fuel efficiency over the forecast period MArket Trends Motor vehicles, trailers and semi-trailers market value amounted to US$844 billion in 2013, up by 3% on 2012. The market was growing for a fourth consecutive year in 2013 one of the best results since World War II period. This was also a good result in the context of developed economies and Europe in particular where new car sales remained sluggish (car sales in Germany[1] and France[2] were down by 4% and 5% respectively in 2013). Don’t waste time! Our writers will create an original "Motor vehicles, trailers and semi-trailers in the US Analysis" essay for you Create order US market growth was mainly influenced by the need to renew countryà ¢Ã¢â€š ¬Ã¢â€ž ¢s aging car fleet which augmented volume sales, and recovering demand for larger vehicles and luxury perks, which increased average vehicle prices. By the end of 2013 the average age of car in the US reached a record 11.4 years because consumers delayed new car purchases during economic recession. However, growth in income and increasing consumer confidence encouraged Americans to replace old vehicles and bolstered sales of new vehicles. US consumers purchased 15.5 million new passenger cars and light trucks in 2013, up from 14.4 million in 2012. Consumer preferences shifted back to pre-crisis standards when larger vehicles were favoured. Sales of light trucks increased by 11% in 2013 more than twice exceeding the growth rate of passenger car sales. Pickups, SUVà ¢Ã¢â€š ¬Ã¢â€ž ¢s and crossovers were the most dynamic segments in 2013. Lighter metals used in production and hybrid technologies improved fuel efficiency of vehicles, making larger cars more appealing to consumers. Additionally, shale gas made US less susceptible to external energy shocks thus consumers feel safer buying larger vehicles as they expect fuel prices to be less volatile. 2013 was the fourth consecutive year when new heavy truck sales were growing fuelled by strong performance of US road transport industry. New truck sales amounted to nearly 352,000 units in 2013, up by 61% since 2010. Nevertheless heavy truck sales remain well below pre-crisis level when more than 500,000 new trucks were sold annually. This is due to the improved efficiency in transport sector, better routing and fewer empty trucks. In addition, the average distance travelled by trucks in US is declining, thus allowing operating trucks for a longer period. The Detroit Three (Chrysler, Ford and GM) were among leaders in large passenger vehicles. Fordà ¢Ã¢â€š ¬Ã¢â€ž ¢s Escape and Explorer and Chevrolet Equinox were among best-selling models in SUV segment. In light trucks Fordà ¢Ã¢â€š ¬Ã¢â€ž ¢s F-Series was undisputed leader with more than 750,000 sales in 2013, followed by Chevrolet Silverado and Dodge Ram. In overall US new car market General Motors, Ford, Toyota, Chrysler and Honda were the most popular brands in the in 2013. As of 2013 the average price of a new car in the US market stood at nearly US$31,000, up from US$25,500 in 2008. This was not only due to the fact that larger cars were more popular, but also because growing income and consumer confidence led to higher spending on luxury perks, such as high-end stereos, navigations, leather interiors and safety gadgets. Domestic production dominated the US market with 69% of market value in 2013. Imports are fragmented but the largest share comes from the US manufacturing hubs spread across the NATFA territory. Mexico and Canada accounted for a combined 9% of total import value in 2013. production Trends Industryà ¢Ã¢â€š ¬Ã¢â€ž ¢s production amounted to US$538 billion in 2013, up by 3% since 2012. In volume terms US car producers manufactured more than 11.3 million passenger cars and light trucks in 2013, up by 10% since 2012. Production growth was influenced by recovering sales of new vehicles and efficiency gains in the industry, such as automation and component sharing. Increasing automation and use of robots in the production process became the norm in the US car industry. Car producers such as Ford, GM and Volkswagen overhauled their production plants and installed more robots for repetitive tasks. This resulted in improved quality and reduction of legacy costs, such as pension funds and union memberships. US car producers reached maximum capacity utilisation and enjoyed growing profits in 2013. Capacity utilisation of the Detroit Three exceeded 90% while factories of BMW, KIA/Hyundai, Mercedes-Benz, Nissan and Volkswagen exceeded 100% of installed capacity. Car producers enjoy profits when capacity utilisation reaches around 80%, thus operation in full speed resulted in 4% increase in profits in 2013, reaching US$48 billion. This was also a good result in comparison to Europe, where more than half of car plants struggled with overcapacity. Detroit Three managed to catch up their European rivals in terms of component sharing and modularisation. Ford was one of the pioneers and started to implement its à ¢Ã¢â€š ¬Ã…“One Fordà ¢Ã¢â€š ¬Ã‚  strategy in 2008-2010. As of 2013 around 10 different Fordà ¢Ã¢â€š ¬Ã¢â€ž ¢s models were placed on the same platform, sharing around 80% of common parts. Similar strategy was implemented by Chrysler, when a company was acquired by Italian Fiat, and US company use between 50-70% of similar components in its most popular models. California emerged as one of the worldà ¢Ã¢â€š ¬Ã¢â€ž ¢s leaders in electric car technology, thanks to the US government efforts to reduce dependency on oil. California-based Tesla Motors holds strong positions in US and Europe and cooperates with Toyota and Mercedes-Benz in electric car development. GM and Ford also expanded their fleet of electric cars in 2011-2013. Even though production volumes of electric cars are low, well-developed technologies gives US companies a competitive edge against European rivals in the long term. Car manufacturers in US mostly focused on domestic market as exports represented 18% of product output in 2013. The largest export destination at the end of the review period was neighbouring Canada, receiving 13% of all US automotive exports. Large share of Canadian exports consisted of components supplied to Canadian car plants, where some of the Detroit Three car models are being assembled. Competitive Landscape Number of companies operating in the industry grew for a third consecutive year in 2013, with most dynamic category being micro companies. Out of nearly 20,000 companies in the industry in 2013, 78% were micro businesses employing up to 10 workers. Such companies are more flexible and often act as subcontractors for larger suppliers. Small companies provide various components for car engines, chassis and interiors. However small component suppliers in the US are under pressure from Chinese producers which are more competitive due to subsidies for their production.[3] Meanwhile number of large companies declined as US car producers mirrored global trends where so-called megasuppliers emerged. US car producers were contracting fewer suppliers to provide more car components, in an effort to achieve economies of scale and reduce logistics costs. As a result number of large companies with more than 500 employees continued to decline, reaching 204 companies in 2013. Industry also became more consolidated as five largest companies accounted for over a half of all revenue in 2012 (up from 47% in 2010) marking relatively high levels of concentration. One of the major developments in terms of largest companies was Fiatà ¢Ã¢â€š ¬Ã¢â€ž ¢s takeover of Chrysler. Fiat began accumulating stocks of the US company in 2009, in an effort to save Chrysler from bankruptcy, and took full control of Chrysler in 2014. Chrysler was the smallest company of the Detroit Three, although closer cooperation with Fiat, component sharing and improved logistics network is anticipated to increase competition among US car producers. In terms of production volumes, the largest car production plants were Fordà ¢Ã¢â€š ¬Ã¢â€ž ¢s Kansas City Assembly Plant in Claycomo, Missouri (with annual production capacity of more than 460,000 cars in 2012), Fordà ¢Ã¢â€š ¬Ã¢â€ž ¢s Dearborn Truck Plant in Michigan (more than 342,000 cars) and Hyundaià ¢Ã¢â€š ¬Ã¢â€ž ¢s Manufacturing Plant in Montgomery, Alabama (342,000 cars annually in 2012). Nissanà ¢Ã¢â€š ¬Ã¢â€ž ¢s production plant in Smyrna, Tennessee (333,000 cars in 2012) and Toyotaà ¢Ã¢â€š ¬Ã¢â€ž ¢s Georgetown plant in Kentucky (316,000 cars produced in 2012) were also a close rivals.[JL1] Ford Motor Co was a leading company as of 2012. It is a US-based company, which designs, assembles and markets cars, trucks and automobile parts. The most popular brands of the company are Ford and Lincoln. Ford divides its business into four segments of North America, South America, Europe and Asia Pacific Africa. Ford North America was the strongest and most profitable division of the company as of 2013, although company expects that its European division will recover and be in the black in 2014. General Motors Co is a US-based company, which designs, assembles and markets cars, trucks, and automobile parts and provides financial services. The company has global presence with the most popular brands being Buick, Cadillac, Chevrolet, GMC and Opel. GM enjoyed strong performance in North American, Chinese and Russian markets, although companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s divisions in other countries had difficulties. GMà ¢Ã¢â€š ¬Ã¢â€ž ¢s European division Opel reported a loss in 2013 and parent company also axed Chevrolet brand in Europe. GM also announced it will stop Australian production by 2017 due to appreciating Australian dollar.[4] Toyota Motor Corp is a Japanese-based company, which designs, manufactures, assembles and markets cars and parts in North America, Europe and Asia. North America is one of the key markets for the company, generating around one-fifth of companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s revenue[5]. In North America the company operates 15 manufacturing plants, 11 of which are located in the USA. Toyotaà ¢Ã¢â€š ¬Ã¢â€ž ¢s Camry and Corolla are among best-selling models in the US, while its luxury brand Lexus also enjoy strong sales in the US market. Chrysler Group LLC, a part of Fiat SpA, is a US-based company, which designs, assemblies and sells cars and trucks. The company markets the vehicles in North America, South America, Asia Pacific and Europe. In 2014 Fiat completed takeover of Chrysler and now controls 100% stake in the company. Merger is expected to create synergies in component sharing, car design process and logistics, increasing Chryslerà ¢Ã¢â€š ¬Ã¢â€ž ¢s competitiveness in comparison to other Detroit Three producers. [6] American Honda Motor Co is a US-based subsidiary of Honda Motor Co Ltd. The company manufactures and markets motorcycles, cars and power equipment under Honda and Acura brands. North America is the key market for Honda, as around half of companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s revenue from auto sales is generated there[7]. American Honda Motor Co operates four manufacturing facilities in US. All manufacturing plants increased their output in 2013 due to growing demand for Accord, Civic and CR-V models.[8] Besides these companies other car producers, such as BMW, KIA/Hyundai, Mercedes-Benz, Nissan, Volkswagen also held car manufacturing and assembly activities in the US. Most of the car production plants of aforementioned companies were located in the US South, namely in Kentucky, South Carolina and Tennessee. Geographically, the US automotive industry was mainly concentrated in Michigan, Indiana, and Ohio, although an increasing number of jobs were located in other parts of the country, particularly the South. At the end of the review period US auto manufacturing took place primarily along a north-south axis that runs from Michigan south to Alabama, Georgia, Mississippi, and Texas, dubbed Auto Alley by some observers. Its backbone was comprised of the north-south interstate highways, which form a latticework with east-west interstate routes through much of the Midwest and South. Prospects Industryà ¢Ã¢â€š ¬Ã¢â€ž ¢s growth is anticipated to accelerate. It is forecast that motor vehicles, trailers and semi-trailers industry will grow at an annual rate of 4% over the forecast period. This is associated with economic recovery, increasing consumer confidence and continuing replacement of old vehicles. However fuel efficiency and exceeded utilisation of production capacity will be a challenges that US car industry will face over the forecast period. New car sales in US are expected to grow due to economic recovery, increasing consumer confidence and ageing car fleet. It is forecast that US sales of new passenger cars and light trucks will reach 18-20 million units by 2020[9][10]. Large vehicles are anticipated to perform well as consumers are shifting back to their pre-crisis standards. Detroit Three are likely to benefit most, due to traditionally strong presence in the market, improved efficiency of large vehicles and planned overhauls in the pickups and SUVà ¢Ã¢â€š ¬Ã¢â€ž ¢s line-up. US car producers will face an urgent need to increase their production capacity in 2014-2016, as nearly all car plants are operating in full speed. However, there are mixed opinions concerning further expansion of production volumes. European car makers, such as BMW, Mercedes-Benz and Volkswagen feel optimistic and plan new investments in US. Meanwhile Detroit Three so far feel reluctant to invest in new production plants. Chrysler, GM and Ford had serious overcapacity problems during economic downturn and now see automation as a solution to increase capacity than physical expansion of production plants.[11] As a result of new investments from European car makers, US South is expected to strengthen its role as car manufacturing hub over the next five years. For example, BMW announced that it will invest US$1 billion over the next two years in expansion of Spartanburg factory in South Carolina, targeting annual vehicle production of 450,000 units by 2016. BMW sees growing demand for its SUVà ¢Ã¢â€š ¬Ã¢â€ž ¢s in the US market and plans to start production of X7 model in the expanded production plant. Volkswagen is also considering investment in its Tennesseeà ¢Ã¢â€š ¬Ã¢â€ž ¢s plant, in order to build a new SUV in 2016[12]. Due to new fuel economy and emission standards, fuel efficiency is expected to remain a priority over the next five years. New fuel economy and carbon emission standards for 2017-2025 will double fuel economy of cars and reduce oil consumption by two million barrels per day. It is anticipated that US car producers will continue investing to car models featuring hybrid-electric drivetrains, smaller forced-induction engines and more advanced transmissions. New fuel economy standards are likely to stimulate demand for electric vehicles and California has good potential to strengthen its position as one of the worldà ¢Ã¢â€š ¬Ã¢â€ž ¢s leading hubs of electric cars. The state has one of the strictest car emission standards in the US that forces car producers to introduce more efficient electric cars for Californian market. Additionally, the presence of Silicon Valley and good access to capital markets creates preferable conditions for development of electric car technologies in California. [1] https://www.reuters.com/article/2014/01/03/us-germany-cars-idUSBREA020DL20140103 [2] https://www.telegraph.co.uk/finance/newsbysector/transport/10547996/French-car-market-in-2013-should-be-forgotten.html [3] https://americanmanufacturing.org/blog/us-auto-assembly-plants-are-booming-lets-hope-parts-manufacturers-are-good-times [4] https://www.reuters.com/article/2013/12/11/us-australia-gm-idUSBRE9BA03920131211 [5] https://www.toyota-global.com/investors/ir_library/annual/pdf/2013/p27_31.pdf [6] https://www.marketwatch.com/story/what-the-fiatchrysler-merger-means-for-drivers-2014-01-02 [7] https://world.honda.com/investors/library/annual_report/2013/honda2013ar-all-e.pdf [8] ibid [9] https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/global-automotive-retail-market-study-part1.pdf [10] https://wardsauto.com/sales-amp-marketing/auto-analyst-forecasts-18-million-north-american-lv-sales-2019 [11] https://online.wsj.com/new s/articles/SB10001424052702304549504579318952857858762 [12] https://www.freep.com/article/20140112/BUSINESS03/301120161/Volkswagen-Detroit-auto-show-NAIAS [JL1]Manau sita pastraipa trinti, o duomenis sudeti I lentele, gal dar pridedant kokius modelius gamina; Kartais gali buti idomu klientams kokios gamyklos ka gamina; Pvz Fordo gamykla gamina pikapus kurie turi aliuminio vaziuoklej, tai jei esi aliuminio tiekejas ta gamykla turbut butent domintu

Essay about The Industrial Revolution Heavily Influenced...

The Industrial Revolution Heavily Influenced England by 1914 Industrial Revolution could be argued to be the most fundamental transformation of human life in the history of world.[i] Furthermore, the definition of the industrial revolution is as abstract as what had enabled it to happen. A French economist, Jerome-Adolphe Blanqui, first used the term industrial revolution in 1837, when he claimed that the social and economical change in Britain is parallel to the French revolution of 1789, in the manner of the speed and impact. His view was later criticised by Sir John Clapham, who argued that the process of industrialisation in Britain at the time took a more evolutionary line, and that there†¦show more content†¦Up to 70% of the population was working in industrialised towns, an estimated number of 44% were working in factories, the number of agricultural workers declined by 36% from its figure in 1841 and there was the emergence of the importance of entrepreneurial skills to manage the factories. There was also a shift in politi cal power with the emergence of the Labour Party in 1897 and the declining powers of the aristocrats, including the monarchy. The change in living standards generally improved by the passing of the 1850s factory acts[4]. However, the society might have not been fully industrialised, as the advantages brought by the revolution didnt benefit all tiers of the society, and to an extent didnt alter the lives of many. People brought up in apprentice houses[5] generally didnt see improvement to their lives, despite the introduction of factory acts and endless hours of child labour was not uncommon, despite of the education act of 1870[6]. RecentShow MoreRelatedAn Analysis of the Global Significance of the 2012 London Summer Olympics Opening Ceremony2672 Words   |  11 Pagesactors that influenced it. The ceremony commenced with an ancient land in England, and followed through the Industrial Revolution. The ceremony was told with the use of symbolic references that reminiscent the ‘occult’ history of Great Britain (The Olympics, 2012). The ceremony commenced with a green peasant land that was inspired by Shakespeare’s The Tempest (1610), which was also set on a dreamlike isle. It represented the rural ideal that gave way to the Industrial Revolution. 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Usage of Activity Based Management-Free-Samples for Students

Questions: 1.For any Hong Kong Organisation/Company of your choice, discuss which characteristics make the use of Activity Based techniques particularly useful, and give one detailed example of how ABM couldbe used effectively at this Organisation/Company. 2.Discuss the Issues that might cause an Organisation/Company not to use, or abandon the use of Activity Based techniques. Answers: Hip Chong Toys Manufacturers Ltd. Established in the year 1978, Hip Chong Toys manufactures and deals with price-competitive, high quality toys those are operated by batteries and features the motorcycles, radio controlled vehicles, play sets and train sets. From its establishment the company developed an exceptionally well reputation among the customers all over the world. Over the years, it successfully created the wide range of toys with the great values. These involves Buggy, Big wheels, Snow mobiles, Go-Karts, Racing cars, trucks, pottery sets and construction series. With more than 30 high calibre engineers and 12 production lines under their research and development centre, the company brings the strongest assets in the product development and manufacturers together for optimization of the productivity with minimization of cost (Hipchong.com 2017). 1.Characteristics of the company that makes the activity based technique useful The usefulness for activity based technique is dependent upon the companys characteristics, particularly the environment, product range and the cost structure. Cost structure the activity based technique is particularly useful for Hip Chong Toys as the overheads of the company is a considerable part of the total costs. Further, the allocation of the direct labour costs and material costs is straightforward and the apportionment on the basis of traditional method is misleading for the company (Kali?anin and KneÃ… ¾evi? 2013). Moreover, with the increase in overhead level the accuracy of product cost are expected to be reduced. Further, if the company introduced any new technique that may lead to reduction in the labour cost and overheads significantly or the process of business re-engineering, for instance, investigation is needed to decide whether the existing system of costing provides the reasonable estimates for the costs of services or products and whether the activity based technique can be adopted to analyse the process of allocating the cost (Elhamma and Zhang 2013). Product range and the diversity if any company just produces only one product or small number of product, the decision related to product mix can be taken based on the relevant cost. However, as Hip Chong Toys produces various individual products and various combined products analysis on the basis of relevant cost is not possible. Further, the general purpose activity based approach can be used for analysing the costs of long-run product. However, cost of the product that is reported are not designed to be used for the purpose of making the decisions rather they shall deliver the information regarding attention-directing and focus on the issues that require more detailed evaluation and the attention from the management. With the focus on the issues regarding customer satisfaction Hip Chong produces wide range of toys. Therefore, activity-based technique is used if the company produces different products of low volume and standards products of high volume. In the same way, as the cus tomer base of the company is wide, the ABC techniques can deliver the information related to the analysis of customers profitability. Further, the costs associated with the travelling, after sales services, and the special system of delivery are recognized that assist in indentifying the customers that are making profits or losses (Tanis and zyapici 2012). Environment the increase in the competition Hong Kong retail sector is rapidly increasing as the competitors are also aware of the fact related to the potentiality of companys profit from services or products. Further, as the company is operating under highly competitive environment, it is required to present the cost report more accurately through activity based techniques as the competitors are expected to take the advantages from any errors that nay arise from using of distorted information regarding cost. Usage of activity based management (ABM) The ABM approach delivers 3 steps for the managers to use the approach that will improve the profitability and efficiency of the operations. The steps are follows Step 1 Identifying the activities required for completing the products This step includes interviewing the personnel involved in the organization. The ABM approach requires the recognition of the key activities. However, the ABM allows for the more detailed approach of analysis as the estimation for the costs and the related overhead rates are not needed while using the ABM approach (Kang and Kim 2012). Step 2 determining whether the activities are non-value added or value added Activities that can be added to the performance and quality of the product are known as the value-added activities. On the other hand, the activities that cannot be added to the performance and quality of the product are known as non-value added activities. For instance, the value added activities in Hip Chong includes machines and material for producing the toys and assembling them. On the other hand, the examples for the non-value added activities include storing the toys parts in the warehouse and letting the machineries keep idle (Janiesch, Matzner and Mller 2012). Step 3 Improving the value added activities with minimization of non value added activities on continuous basis Even if the activity is recognized as the value-added, the ABM approach requires improvement on continuous basis for the activities. For instance, the Hip Chongs toys manufacturing process that is a value added activity requires the workers for shifting back and fourth among the motorcycles and racing cards all over the day, each part of which requires different types of tools and different parts for the toys. Perhaps, the effectiveness of the procedures can be improved through assembling the toys in batches that is working one day in the motorcycles and working another day in the racing cars (Kaspina, Khapugina and Zakirov 2014). The activities those falls under the non-value added activities shall be eliminated or minimized. For instance, the storing parts in the warehouse at Hip Chong that falls under the non-value added category of activities can be minimized through adoption of just-in-time approach that needs the suppliers to provide the parts immediately before they are required for the purpose of production. 2.Problems in implementing the activity based technique Despite of various advantages, numbers of reasons are there why any organization may decide not to implement the ABC technique or abandon the use of ABC techniques. These reasons may be as follows Instruction of any kind of new technique will definitely meet with some resistance from the employees who are in the view that any change in the system will create problem and the existing system is most appropriate and adequate. However, such resistance can be minimized if session is undertaken to inform the employees fully regarding the new system, its process and techniques (Weygandt, Kimmel and Kieso 2015). Implementation of ABC is expensive and time consuming procedure. Further, the cost drivers and the activities shall be recognized that will include the observation, data collection, interviews. However, the management may be in the view that the expected advantages will be out weighted by associated costs (Warren, Reeve and Duchac 2013). Even if the overheads consist of a significant portion of the organizational costs and those costs are not traceable and allocable easily to the services and products owing to the identification of cost driver is not easy and majority of those costs are administration costs, the introduction of the ABC technique may not enhance the accuracy of the cost information related to product and therefore will not be accepted by the management (Estampe et al. 2013). Any kind of alteration in the established approaches of doing the activities is not expected to get success unless the alterations have the powerful championship in the organization. Further, the championship of the ABC technique is expected to be the finance director. Therefore, if the finance director does not support the introduction of new system she or he will get replaced by any other director who will support the introduction and implementation, the system is expected to fail (Dong, Liu and Lin 2014). Reports prepared under the ABC techniques include the information like product margin that generally varies from the reports prepared under the traditional method of cost. Chances are there that some of the costs based on activities are irrelevant under certain scenarios for making the decisions, for instance, the ABC technique does not match the accounting standards and therefore shall not be used for the purpose of external reporting (Plank 2017). As the figures under the traditional norm are the benchmarking, interpreting the data under ABC along with the regular information for accounting may be confusing and may lead to the making of bad decisions. Further, the use of software may streamline the procedures for maintaining the ABC systems and then simplify the integration with the regular information related to cost accounting (Van Petten and Luka 2012). Therefore, though the implementation of ABC techniques will assist Hip Chong Toys to attribute the costs in more accurate way to all types of toys and will assist in prepare the budgets, various disadvantages shall be taken into consideration before implementing the ABC technique. However, the management may discuss the matter with the finance directors and the employees of the company to make them understand the benefits that may arrive from implementation of ABC techniques, so that the implementation process can be smooth and successful. References Dong, J., Liu, C. and Lin, Z., 2014. Charging infrastructure planning for promoting battery electric vehicles: An activity-based approach using multiday travel data.Transportation Research Part C: Emerging Technologies,38, pp.44-55. Elhamma, A. and Zhang, Y.I., 2013. The relationship between activity based costing, business strategy and performance in Moroccan enterprises. Accounting and Management Information Systems,12(1), p.22. Estampe, D., Lamouri, S., Paris, J.L. and Brahim-Djelloul, S., 2013. A framework for analysing supply chain performance evaluation models.International Journal of Production Economics,142(2), pp.247-258. Hipchong.com. 2017. Hip Chong Toys MFRS. LTD.. [online] Available at: https://www.hipchong.com/hipchong/pages/about.htm [Accessed 3 Nov. 2017]. Janiesch, C., Matzner, M. and Mller, O., 2012. Beyond process monitoring: a proof-of-concept of event-driven business activity management.Business Process Management Journal,18(4), pp.625-643. Kali?anin, ?. and KneÃ… ¾evi?, V., 2013. Activity-based costing as an information basis for an efficient strategic management process.Economic Annals,58(197), pp.95-119. Kang, S.A. and Kim, Y.S., 2012. Effect of corporate governance on real activity-based earnings management: Evidence from Korea.Journal of Business Economics and Management,13(1), pp.29-52. Kaspina, R.G., Khapugina, L.S. and Zakirov, E.A., 2014. Employment of activity-based costing in the process of company business model generation.Life Science Journal,11(8), pp.356-359. Plank, P., 2017. Introduction. InPrice and Product-Mix Decisions Under Different Cost Systems(pp. 1-5). Springer Gabler, Wiesbaden. Tanis, V.N. and zyapici, H., 2012. The measurement and management of unused capacity in a time driven activity based costing system.Journal of Applied Management Accounting Research,10(2), p.43. Van Petten, C. and Luka, B.J., 2012. Prediction during language comprehension: Benefits, costs, and ERP components.International Journal of Psychophysiology,83(2), pp.176-190. Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons.

Importance of a Teacher Essay Example

Importance of a Teacher Essay From â€Å"The Importance of Teacher Self-Awareness in Working with Students with Emotional and Behavioral Disorders† by Richardson and Shupe, Teaching Exceptional Children, Vol. 36, No. 2, 2003, pp. 8-13. Copyright 2006 by The Council for Exceptional Children. Reprinted with permission. The Importance of Teacher Self-Awareness in Working With Students With Emotional and Behavioral Disorders Brent G. Richardson ? Margery J. Shupe What are your primary concerns in the classroom? Are you constantly involved in power struggles with some students?Do you yearn for good relationships with all your students? Are you stressed out? This article may help. The frequency and intensity of students’ emotional and behavioral disorders have increased in the past several decades (Bartollas Miller, 1998; Knitzer, 1993; Lerner, 1995; Long, Morse, Newman, 1996). In surveys, teachers consistently reveal that disruptive student behavior and classroom discipline are their primary educationa l ness is particularly important for teachers who work with students with emotional and behavioral disorders. Seldom Management of Disruptive BehaviorOur development as teachers depends on our willingness to take stock of our own behavior. TEACHING Exceptional Children, Vol. 36, No. 2, pp. 8-13. Copyright 2003 CEC. Teachers revealed that disruptive student behavior and classroom discipline are their primary educational concerns. concerns (Long, 1996a). Teachers who work with students with emotional and behavioral disorders can enhance their effectiveness and job satisfaction, mini- mize power struggles, and build more positive relationships with children with disabilities by taking proactive steps to increase their own self-awareness.Gold and Roth (1993) identified teacher selfawareness as a key component for managing stress. Gold and Roth (1993) defined selfawareness as â€Å"a process of getting in touch with your feelings and behaviors† (p. 141). Increased self-awareness i nvolves a more accurate understanding of how students affect our own emotional processes and behaviors and how we affect students, as well. Self-aware- are we unaffected by their behavior. Often, these students reflect the best and worst in ourselves (Richardson, 2001).Our development as teachers depends on our willingness to take risks and regularly ask ourselves which of our own behaviors are helping or hindering our personal and professional growth. â€Å"If we could allow ourselves to become students of our own extraordinary self-education, we would be very well placed to facilitate the self-education of others† (Underhill, 1991, p. 79). This article identifies questions and strategies to help teachers become more self-aware regarding their interactions with students with behavioral and emotional disorders. 8  ¦ COUNCIL FOR EXCEPTIONAL CHILDRENFive Key Questions to Increase Teacher Self-Awareness 1. Am I taking proactive steps to identify and defuse my own â€Å"emotio nal triggers†? Cheney and Barringer (1995) asserted: â€Å"More than any other group, students with emotional and behavioral disorders appear to present problems that affect staff members on a very personal level† (p. 181). Unfortunately, teacher education does not always highlight the connection between a teacher’s selfawareness and his or her ability to build and maintain meaningful relationships with youth with emotional and behavioral disabilities.Although teachers need to learn how to recognize signs of emotional distress in their students, it is equally important to acknowledge that teachers’ own personalities, learned prejudices, and individual psychological histories have helped shape their attitudes and responses to certain behaviors (Long et al. , 1996). Fritz Redl, a pioneer in working with students with emotional disturbances, emphasized that self-awareness is a key ingredient for succeeding with this population: As teachers we have a room, a g roup, equipment, materials, a curriculum, instructional methods, and grades, but most of all, we have ourselves.What happens to us emotionally in the process of teaching emotionally disturbed kids is the critical factor in determining our effectiveness. (cited in Long, 1996a, p. 44) Helping youth with emotional and behavioral disabilities begins with understanding ourselves, particularly our own emotional processes that occur in the midst of conflict.Although psychological soundness and effective interpersonal skills are essential characteristics for teachers who work with this population (Kaufman, 1997; Webber, Anderson, Otey, 1991), certain students can provoke even the most concerned, reasonable, and dedicated teachers to act in impulsive, acrimonious, and rejecting ways (Long, 1996a). Students experiencing stress have the capacity to locate and activate unresolved issues in our own personal lives. Few of us possess the inner peace to respond in a calm and professional manner wi thout conscious effort.Awareness of our primary emotional triggers improves our chances of making rational decisions based on conscious choice, rather than unconscious emotional conditioning. 2. Am I paying attention to what I need to pay attention to? Helping youth with emotional and behavioral disabilities begins with understanding ourselves, particularly our own emotional processes that occur in the midst of conflict. Further, the psychological fit between a teacher’s need to stay in control and a youth’s inability to maintain control can lead to counterproductive power struggles (Long, 1996a).Long asserted that by taking ownership of â€Å"negative† feelings such as anger, frustration, and disdain, we are more likely to recognize the difference between having feelings and being had by our feelings. Teachers who are aware of their own emotional processes are more likely to minimize the frequency and intensity of these counterproductive power struggles (see bo x, â€Å"Strategy for Identifying and Defusing Emotional Triggers†). Most teachers recognize the power and necessity of using positive reinforcement (Johns Carr, 1995).By consciously noticing and reinforcing positive behavior, the classroom becomes a more positive environment—one in which the recognition of both academic and behavioral accomplishments leads to increased student self-esteem (Fagan, 1996). In an extensive study of effective teaching behaviors for students with disabilities, Larrivee (1982) found that â€Å"giving positive feedback† to be a behavior positively correlated with student performance measures. Johns and Carr recommended that at least 70% of comments teachers give students should be positive.Although researchers have found teacher praise to be linked to improved behavioral and academic outcomes of students with emotional and behavioral disorders, the use of praise in these classrooms is often low (Sutherland Wehby, 2001). Teachers ofte n inadvertently neglect to recognize and build on students’ positive behaviors and strengths. Good and Brophy (1984) found that teachers’ perceptions of students can Strategy for Identifying and Defusing Emotional Triggers Take periodic â€Å"timeouts† before, during, or after both â€Å"positive† and â€Å"negative† interactions with students. Ask yourself: †¢ â€Å"What led me to respond this way? †¢ â€Å"Is this way of responding helping or hurting this relationship? † †¢ â€Å"Is it helping me grow as an educator? † †¢ â€Å"Is it helping the youth make better choices? † It is important to remember that we are often unaware of our primary emotional triggers. Actively seek consultation from colleagues and supervisors regarding behaviors and/or attitudes which are helping or hurting your effectiveness in the classroom. Ask a colleague or supervisor: †¢ â€Å"What do you see as my biggest strength i n working with students with behavioral and emotional disorders? † †¢ â€Å"What types of problems or student behaviors do I find the most difficult? TEACHING EXCEPTIONAL CHILDREN  ¦ NOV/DEC 2003  ¦ 9 affect teaching outcomes. Teachers who work with students with emotional and behavioral disabilities can become so attuned to problem behaviors and perceived weaknesses, they inadvertently neglect to recognize and build on positive behaviors and strengths. A Minnesota youth poll by Hedin, Hannes, Saito (as cited in Braaten, 1999) revealed that two thirds of respondents believed that they were perceived negatively by the significant adults in their lives. Only 25% believed that adults held positive images of them.Furthermore, a large proportion did not believe the adults’ perceptions of them to be accurate. The researchers concluded that the youths believe that adults do not value or trust them and do not treat them with respect, and this belief increases as the youths grow older. In their study of teacher behaviors, Sutherland and Wehby (2001) found that ongoing teacher self-assessment had a positive impact on teacher praise. The Penny Transfer Technique is one strategy teachers can use to help them Strategy for Shifting Your Focus (The Penny Transfer Technique) Take five pennies and place them in your left pocket.Identify a student in your classroom who regularly needs to be redirected. Ideally, this should be a student whom you find difficult to engage. Every time you are able to verbally encourage that student for something he or she does well, transfer a penny to your right pocket. It is important to avoid phony or superficial affirmations (e. g. , â€Å"I like your new jeans†). Your goal is to move all five pennies to the right pocket by the end of the day. Repeat this exercise each day for 2 weeks. (Note: You may need to use less pennies or extend the timeframe several days if you are only with the student one period. Richards on (2001) noted that professionals who have used the Penny Transfer Technique have found that (a) they began to automatically notice positive behaviors of problem students and (b) they were able to change their perceptions and thus improve their relationships with these youth. 3. Am I using effective strategies to reduce burnout and nurture my own mental health? uated primarily on their ability to help students make tangible, academic improvements (Long, 1996b); yet they are also expected to assume multiple roles, such as model, disciplinarian, surrogate parent, social worker, and counselor.Many teachers find it difficult to perform all these roles in the midst of decreasing budgets and increasing class sizes. Teachers find themselves struggling to find time to adequately cover each of the learning objectives while also attending to the emotional needs of their students. Teacher stress can adversely affect the teachers, their students, and the classroom climate. Cheney and Barringer (1995) found that stress â€Å"can be manifested as (a) a reluc- We must develop effective strategies for regularly monitoring and managing our own stress.People often expect teachers to assume not only academic roles, but also those of instructional model, disciplinarian, surrogate parent, social worker, and counselor. shift their focus to more positive student behaviors and attributes (see box, â€Å"Strategy for Shifting Your Focus†). Teaching students with emotional and behavioral disorders is one of the most perplexing and challenging roles in education (Cheney Barringer, 1995). These teachers are faced with enormous pressures and simultaneous challenges (Cheney Barringer; Pullis, 1992) and report high levels of emotional exhaustion (Male May, 1997).They are eval- Strategy for Reducing Burnout and Nurturing Teacher Mental Health Recognize the difference between productive venting and an unproductive pattern of negativity and complaining. Take time to assess your con versations with friends and colleagues about your classroom and students. Ask yourself whether these conversations are helping to reduce or amplify your stress level. Periodically gauge your feelings and coping skills and seek out positive models. Stop and ask yourself, â€Å"What is your vision for the children and youth that you teach? † If necessary, explore new strategies (e. g. exercising, seeking professional help, reframing student behavior, finding humor in potentially humorous situations, commending yourself for ways you are making a difference) for managing your stress and increasing your own morale. 10 COUNCIL FOR tance to consider factors beyond the immediately observable behavior of the student, and (b) a rigid focus on school rules as a way of coping with problematic social interactions† (p. 181). To survive and thrive in the classroom, teachers who work with students with emotional and behavioral disabilities must develop effective strategies for regularl y monitoring and managing their own stress.Teachers need safe places to express their feelings and frustrations and recharge their emotional batteries. In a survey of special education teachers, Pullis (1992) found that talking with supportive colleagues is one of the most effective coping strategies. In fact, 96% of teachers rated collaborating and talking with special education colleagues as one of their most effective strategies for coping with stress (see box, â€Å"Strategy for Reducing Burnout and Nurturing Teacher Mental Health†). We need to recognize the difference, however, between the need to vent and a pattern of negativity and complaining.Assessing our results will help us make this distinction. Venting is only helping us if we are actually venting pent-up  ¦ EXCEPTIONAL CHILDREN feelings. If this process only adds to our stress level and frustration, we might want to employ a different strategy. A pattern of â€Å"unproductive venting† in the teacherâ₠¬â„¢s lounge, in the copy room, at lunch breaks, and at home is often the most foreboding precursor to burnout. We must regularly assess our coping skills and seek out positive colleagues and role models who will engage in supportive, constructive dialogue. . Am I using an appropriate sense of humor to build relationships, diffuse conflict, engage learners, and manage my own stress? They all seem to take themselves and their jobs too seriously. They seem unhappy when they teach. Ironically, while they have very little tolerance for â€Å"acting-out† behaviors, students tend to act out more in their classrooms. On the other hand, â€Å"teachers with a sense of humor are usually happy, relaxed, fun-loving, and reinforcing to others† (Webber et al. , 1991, p. 291). A recent study supported these observations.Talbot and Lumden (2000) found that teachers who were more likely to use humor in their classroom reported lower emotional exhaustion and a higher sense of personal a ccomplishment. Also, many writers have pointed out that an appropriate sense of humor is an effective strategy for engaging students who seem to be disengaged (Johns Carr, 1995; Sommers-Flanagan Sommers-Flanagan, 1997; Webb er et al. , 1991). These authors also noted that humor is also one of the most effective means of de-escalating potential crisis situations. Webber et al. bserved that it is difficult for a student to continue to act aggressively or destructively while he or she is laughing. Crowley (1993) interviewed students with severe behavioral disorders regarding helpful teacher attitudes and behaviors and found that these students repeatedly talked about the relevance of humor in the classroom. Victor Borge, the comedian, could have been talking about educators and students when he said, â€Å"Laughter is the shortest distance between two people. † Sultanoff (1999) asserted, â€Å"One of the greatest potential gifts we can provide for children is to present ourse lves as â€Å"humor beings. By living with a humorous perspective, we teach children to effectively manage life’s challenges with far less stress† (p. 2). A number of educators have stressed that an appropriate sense of humor is absolutely essential for long-term success in working with youth with emotional and behavioral disorders (Richardson, 2001; Tobin, 1991, Webber et al. , 1991). These students often are trying to make sense out of a variety of highly charged emotional stressors (e. g. , poor reading skills, changing family structure, parental abuse and neglect) and will likely direct their hurt and frustration at teachers and peers.Students need to be held accountable for their behavior. If we take their actions personally or too seriously, however, we place ourselves at risk for both overreacting and burnout. Teachers want to approach their jobs diligently and sincerely; however, we need to recognize when we are taking ourselves, our students, or our jobs too s eriously. Humor that heals is sensitive, is good natured, defuses difficult situations, and brings people closer together. Having a sense of humor in the classroom is less about telling jokes and more about maintaining a relaxed and upbeat attitude and outlook about our jobs and life’s bizarre twists.Teachers who have an appropriate sense of humor convey to their students that they enjoy their jobs, like their students, relish playful exchanges, and do not take themselves too seriously. Most importantly, they recognize the difference between humor that hurts and Strategies for Assessing Our Ability to Use an Appropriate Sense of Humor An appropriate sense of humor is an effective strategy for engaging students who seem to be disengaged. While working as a high school counselor, one of the authors was informed that 80% of the disciplinary referrals to the assistant principal came from nly 10% of the teachers. When asked if there were commonalities among those teachers, the ass istant principal remarked, To assess whether you might be incorporating an appropriate sense of humor into your classroom, periodically ask yourself the following questions: †¢ â€Å"How often do I laugh as I teach? † †¢ â€Å"Do students seem to enjoy learning in my classroom? † †¢ â€Å"For the most part, do I enjoy working with students with behavioral and emotional disorders? †¢ â€Å"Do I use humor as a technique to defuse difficult situations or avoid potential power struggles? †¢ â€Å"Does humor used in my classroom (by me or my students) tend to bring people closer together or push them further away? † Based on your responses to these questions, it may be helpful to seek consultation or additional resources to more effectively incorporate humor into the classroom. Also, remember that qualifying language was used in these questions (â€Å"for the most part,† â€Å"tend to†). You do not need to inject humor into ev ery lesson plan or difficult situation. An honest self-assessment, however, will likely provide you with direction regarding areas where a change in attitude or behavior may be helpful.TEACHING EXCEPTIONAL CHILDREN  ¦ NOV/DEC 2003  ¦ 11 humor that heals. Richardson (2001) noted that humor that hurts is sarcastic, caustic, and pushes people away from one another, whereas humor that heals is sensitive, good natured, defuses difficult situations, and brings people closer together. As educators, we need to periodically assess our use of humor in the classroom and make adjustments when warranted (see box, â€Å"Strategies for Assessing Our Ability to Use an Appropriate Sense of Humor†). 5. Do I regularly acknowledge significant ways I (and others) are making a difference in the lives of students?Strategy for Recognizing Difference Makers: The Starfish Calendar This technique is similar to the â€Å"Penny Transfer Technique†; however, the objective is to recognize the po sitive behavior of teachers. First, find a calendar. Draw and cut out pictures of yellow and orange starfish. When you recognize another educator making a difference (e. g. , taking extra time after class, encouraging a student to talk to their counselor, using a creative intervention), communicate in some way that you appreciate their efforts. Then, write a brief description of the behavior on a yellow starfish and paste it on the date in your Starfish Calendar.At the end of the day, identify a specific way you made a difference, and paste an orange starfish in the calendar. Make a conscious effort to find one yellow and one orange starfish each day. This should only take a few minutes. If you happen to miss a day, try to find two the following day. tible to this symptom of burnout (Zabel, Boomer, King, 1984). Kaufman and Wong (1991) found that teachers who perceive themselves as having the ability to bring about desired student results are more likely to perceive their students a s teachable and worthy of their attention and effort.One study defined teacher efficacy as â€Å"the extent to which the teacher believes he or she has the capacity to affect student performance† (Bergman, McLaughlin, Bass, Pauly, Zellman, 1977, p. 137). These teachers with a high sense of self-efficacy were also less likely to personalize the misbehaviors of students and more likely to maintain an attitude of tolerance for difficult students. Recognizing ways that they and others are making a difference can affect the teachers’ perceived self-efficacy (see box, â€Å"Strategy for Recognizing Difference Makers†).Although many teachers make a habit of overextending themselves, burnout is just as likely to result from a persistent feeling that they are not truly making a difference. The Starfish Calendar (see box) is one simple way to encourage ourselves and others to be proactive in acknowledging the contributions of teachers. Final Thoughts Many teachers have n ot received adequate training to recognize how their own psychological histories and personalities affect their interactions with youth with emotional and behavioral disabilities.Although the success of educators to reach and teach these young people depends on many factors (e. g. , frequency and intensity of student behaviors, organizational structure, administrative support), this article focused on an important area in which teachers have more direct control— increasing their own self-awareness. Many goals outlined here are challenging and may not be fully attainable. As vulnerable human beings, teachers will never discover all their emotional triggers, build positive relationships with every student, or completely avoid counterproductive power struggles.If teachers make conscious, ongoing efforts to increase their own self-awareness, they will likely enhance their effectiveness and their job satisfaction. Teachers who are willing to take prudent risks and try new strategi es will inevitably make some mistakes. We need to view past conflict and unsuccessful interventions as helpful feedback, rather than personal failure. We must remember that the overall attitude of the teacher and the classroom climate affect students much more than most other techniques or interactions. References Bartollas, C. , Miller, S. J. (1998). Juvenile justice in America (2nd. d. ). Upper Saddle River, NJ: Prentice-Hall. Bergman, P. , McLaughlin, M. , Bass, M. , Pauly, E. , Zellman, G. (1977). Federal programs supporting educational change: Vol. VII. Factors affecting implementation and continuation. Santa Monica, CA: RAND. (ERIC Document Reproduction Service No. 335 341) Braaten, J. L. (1999). Self-concept and behavior disorders. Journal of Youth and Adolescence, 39(1), 218-225. Cheney, D. , Barringer, C. (1995). Teacher competence, student diversity, and staff training for the inclusion of middle school students with emotional and behavioralIn conducting workshops for p rofessionals who work with youth with emotional and behavioral disabilities, one of the authors shared the following story of a young boy rescuing starfish on the beach: A young boy was walking along the beach in the middle of a sweltering, summer day. As the tide was retreating, he noticed thousands of starfish washed up on the dry sand. As the boy began throwing starfish back into the ocean, a man was passing by and said, â€Å"Son, look how many there are—you will never make a difference. † Smiling, the boy looked at the starfish in his hand, threw it into the cean, and declared, â€Å"I’ll make a difference to that one. † The plight of students with disabilities is analogous to starfish washed up on the dry sand. It is easy to become paralyzed by the magnitude of the task and fail to recognize ways teachers are making a difference. It is easy to allow negative television newscasts, periodic setbacks, and seemingly unappreciative students and adults to discolor our perceptions and rob us of the idealism that propelled us to be a teacher. It is also easy to become so busy attending meetings and attending to students, we fail to attend to ourselves and our colleagues.Because of professional role demands, teachers of students with behavioral and emotional disabilities are frequently isolated from interaction with colleagues and particularly suscep- 12  ¦ COUNCIL FOR EXCEPTIONAL CHILDREN disorders. Journal of Emotional and Behavioral Disorders, 3(3), 174-182. Crowley, E. P. (1993). Reflections on â€Å"A qualitative analysis of mainstreamed behaviorally disordered aggressive adolescents’ perceptions of helpful and unhelpful teacher attitudes and behaviors. † Exceptionality, 4(3), 187-191. Fagan, S. A. (1996). Fifteen teacher intervention skills for managing classroom behavior problems.In N. Long, W. C. Morse, R. G. Newman (Eds. ), Conflict in the classroom: The education of at-risk and troubled students (5th ed. , pp . 273-287). Austin, TX: Pro-Ed. Gold, Y. , Roth, R. A. (1993). Teachers managing stress and preventing burnout: The professional health solution. Washington, DC: The Falmer Press. Good, T. L. , Brophy, J. E. (1984). Looking in classrooms (3rd. ed. ). New York: Harper Row. Johns, B. H. , Carr, V. G. (1995). Techniques for managing verbally and aggressive students. Denver: Love. Kaufman, J. M. (1997). Characteristics of behavior disorders of children and youth (6th ed. . Columbus, OH: Merrill. Kaufman, J. M. , Wong, K. L. (1991). Effective teachers of students with behavioral disorders: Are generic teaching skills enough? Behavioral Disorders, 16(3), 225237. Knitzer, J. (1993). Children’s mental health policy: Challenging the future. Journal of Emotional and Behavioral Disorders, 1(1), 8-16. Larrivee, B. (1982). Identifying effective teaching behaviors for mainstreaming. Teacher Education and Special Education, 5, 2-6. Lerner, R. M. (1995). America’s youth in crisis : Challenges and options for programs and policies. Thousand Oaks, CA: Sage. Long, N. 1996a). The conflict cycle paradigm on how troubled students get teachers out of control. In N. Long, W. C. Morse, R. G. Newman (Eds. ), Conflict in the classroom: The education of at-risk and troubled students (5th ed. , pp. 244265). Austin, TX: Pro-Ed. Long, N. (1996b). Inclusion of emotionally disturbed students: Formula for failure or opportunity for new acceptance. In N. Long, W. C. Morse, R. G. Newman (Eds. ), Conflict in the classroom: The education of at-risk and troubled students (5th ed. , pp. 116-126). Austin, TX: Pro-Ed. Long, N. , Morse, W. C. , Newman, R. G. (Eds. ). (1996).Conflict in the classroom: The education of at-risk and troubled students (5th ed. ). Austin, TX: Pro-Ed. Male, D. B. , May, D. (1997). Stress, burnout and workload in teachers of children with special education needs. British Journal of Special Education, 24(3), 133-140. Pullis, M. (1992). An analysis of the o ccupational stress of teachers of the behaviorally disordered: Sources, effects, and strategies for coping. Behavioral Disorders, 17(3), 191-201. Richardson, B. G. (2001). Working with challenging youth: Lessons learned along the way. Philadelphia, PA: Brunner-Routledge. Sommers-Flanagan, J. , Sommers-Flanagan, R. 1997). Tough kids, cool counseling. Alexandria, VA: American Counseling Association. Sultanoff, S. M. (1999). President’s column. Therapeutic Humor, 13(4), 2. Sutherland, K. S. , Wehby, J. H. (2001). The effect of self-evaluation on teaching behavior in classrooms for students with emotional and behavioral disorders. The Journal of Special Education, 35(3), 161-171. Talbot, L. A. , Lumden, D. B. (2000). On the association between humor and burnout. Humor: International Journal of Humor Research, 13, 419-428. Tobin, L. (1991). What to do with a child like this? Inside the lives of troubled children.Deluth, MN: Whole Person Associates. Underhill, A. (1991). The rol e of groups in developing teacher self-awareness. English Language Teaching Journal, 46(1), 71-80. Webber, J. , Anderson, T. , Otey, L. (1991). Teacher mindsets for surviving in BD classrooms. Intervention in School and Clinic, 26, 288-292. Zabel, R. H. , Boomer, L. W. , King, T. R. (1984). A model of stress and burnout among teachers of behaviorally disordered students. Behavioral Disorders, 9(3), 215221. Brent G. Richardson, Associate Professor; and Margery J. Shupe, Assistant Professor, Education Department, Xavier University, Cincinnati, Ohio.Address correspondence to Brent G. Richardson, Education Department, Xavier University, Cincinnati, OH 45207-6612 (e-mail: [emailprotected] edu). TEACHING Exceptional Children, Vol. 36, No. 2, pp. 8-13. Copyright 2003 CEC. Available from CEC Teaching Kids With Learning Difficulties in the Regular Classroom Susan Winebrenner Testing Students With Disabilities Strategies and Techniques Every Teacher Can Use to Challenge and Motivate Struggl ing Students Start using this book on the first day of school with the first chapter on making all students welcome in your class!More than 50 reproducible pages of useful forms will make your job easier. Winebrenner, a skilled classroom teacher, also gives concise explanations of various learning differences you may encounter in your inclusive classroom and presents proven techniques for dealing with diverse learning styles, language, literacy, science, math, social studies, behavior problems, and much more. 1996, 248 pages. ISBN 1-57542-004-X #S5188 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $29. 95 Practical Strategies for Complying With District and State Requirements, 2nd Edition Martha L.Thurlow, Judy L. Elliott, James E. Ysseldyke This guide explains how to decide which tests students with disabilities should take; what assessment accommodations are, their purpose, and who is eligible for them; how to blend the assessment process wi th the student’s IEP; and more. Two sections give very useful reproducible forms and suggestions for staff development. 2002, 344 pages. ISBN 0-7619-3809-5 #S5578 . . . . . . . . . . . . . . . . . . . $49. 95/CEC Members $34. 95 TEACHING EXCEPTIONAL CHILDREN  ¦ NOV/DEC 2003  ¦ 13 Importance of a Teacher Essay Example Importance of a Teacher Essay From â€Å"The Importance of Teacher Self-Awareness in Working with Students with Emotional and Behavioral Disorders† by Richardson and Shupe, Teaching Exceptional Children, Vol. 36, No. 2, 2003, pp. 8-13. Copyright 2006 by The Council for Exceptional Children. Reprinted with permission. The Importance of Teacher Self-Awareness in Working With Students With Emotional and Behavioral Disorders Brent G. Richardson ? Margery J. Shupe What are your primary concerns in the classroom? Are you constantly involved in power struggles with some students?Do you yearn for good relationships with all your students? Are you stressed out? This article may help. The frequency and intensity of students’ emotional and behavioral disorders have increased in the past several decades (Bartollas Miller, 1998; Knitzer, 1993; Lerner, 1995; Long, Morse, Newman, 1996). In surveys, teachers consistently reveal that disruptive student behavior and classroom discipline are their primary educationa l ness is particularly important for teachers who work with students with emotional and behavioral disorders. Seldom Management of Disruptive BehaviorOur development as teachers depends on our willingness to take stock of our own behavior. TEACHING Exceptional Children, Vol. 36, No. 2, pp. 8-13. Copyright 2003 CEC. Teachers revealed that disruptive student behavior and classroom discipline are their primary educational concerns. concerns (Long, 1996a). Teachers who work with students with emotional and behavioral disorders can enhance their effectiveness and job satisfaction, mini- mize power struggles, and build more positive relationships with children with disabilities by taking proactive steps to increase their own self-awareness.Gold and Roth (1993) identified teacher selfawareness as a key component for managing stress. Gold and Roth (1993) defined selfawareness as â€Å"a process of getting in touch with your feelings and behaviors† (p. 141). Increased self-awareness i nvolves a more accurate understanding of how students affect our own emotional processes and behaviors and how we affect students, as well. Self-aware- are we unaffected by their behavior. Often, these students reflect the best and worst in ourselves (Richardson, 2001).Our development as teachers depends on our willingness to take risks and regularly ask ourselves which of our own behaviors are helping or hindering our personal and professional growth. â€Å"If we could allow ourselves to become students of our own extraordinary self-education, we would be very well placed to facilitate the self-education of others† (Underhill, 1991, p. 79). This article identifies questions and strategies to help teachers become more self-aware regarding their interactions with students with behavioral and emotional disorders. 8  ¦ COUNCIL FOR EXCEPTIONAL CHILDRENFive Key Questions to Increase Teacher Self-Awareness 1. Am I taking proactive steps to identify and defuse my own â€Å"emotio nal triggers†? Cheney and Barringer (1995) asserted: â€Å"More than any other group, students with emotional and behavioral disorders appear to present problems that affect staff members on a very personal level† (p. 181). Unfortunately, teacher education does not always highlight the connection between a teacher’s selfawareness and his or her ability to build and maintain meaningful relationships with youth with emotional and behavioral disabilities.Although teachers need to learn how to recognize signs of emotional distress in their students, it is equally important to acknowledge that teachers’ own personalities, learned prejudices, and individual psychological histories have helped shape their attitudes and responses to certain behaviors (Long et al. , 1996). Fritz Redl, a pioneer in working with students with emotional disturbances, emphasized that self-awareness is a key ingredient for succeeding with this population: As teachers we have a room, a g roup, equipment, materials, a curriculum, instructional methods, and grades, but most of all, we have ourselves.What happens to us emotionally in the process of teaching emotionally disturbed kids is the critical factor in determining our effectiveness. (cited in Long, 1996a, p. 44) Helping youth with emotional and behavioral disabilities begins with understanding ourselves, particularly our own emotional processes that occur in the midst of conflict.Although psychological soundness and effective interpersonal skills are essential characteristics for teachers who work with this population (Kaufman, 1997; Webber, Anderson, Otey, 1991), certain students can provoke even the most concerned, reasonable, and dedicated teachers to act in impulsive, acrimonious, and rejecting ways (Long, 1996a). Students experiencing stress have the capacity to locate and activate unresolved issues in our own personal lives. Few of us possess the inner peace to respond in a calm and professional manner wi thout conscious effort.Awareness of our primary emotional triggers improves our chances of making rational decisions based on conscious choice, rather than unconscious emotional conditioning. 2. Am I paying attention to what I need to pay attention to? Helping youth with emotional and behavioral disabilities begins with understanding ourselves, particularly our own emotional processes that occur in the midst of conflict. Further, the psychological fit between a teacher’s need to stay in control and a youth’s inability to maintain control can lead to counterproductive power struggles (Long, 1996a).Long asserted that by taking ownership of â€Å"negative† feelings such as anger, frustration, and disdain, we are more likely to recognize the difference between having feelings and being had by our feelings. Teachers who are aware of their own emotional processes are more likely to minimize the frequency and intensity of these counterproductive power struggles (see bo x, â€Å"Strategy for Identifying and Defusing Emotional Triggers†). Most teachers recognize the power and necessity of using positive reinforcement (Johns Carr, 1995).By consciously noticing and reinforcing positive behavior, the classroom becomes a more positive environment—one in which the recognition of both academic and behavioral accomplishments leads to increased student self-esteem (Fagan, 1996). In an extensive study of effective teaching behaviors for students with disabilities, Larrivee (1982) found that â€Å"giving positive feedback† to be a behavior positively correlated with student performance measures. Johns and Carr recommended that at least 70% of comments teachers give students should be positive.Although researchers have found teacher praise to be linked to improved behavioral and academic outcomes of students with emotional and behavioral disorders, the use of praise in these classrooms is often low (Sutherland Wehby, 2001). Teachers ofte n inadvertently neglect to recognize and build on students’ positive behaviors and strengths. Good and Brophy (1984) found that teachers’ perceptions of students can Strategy for Identifying and Defusing Emotional Triggers Take periodic â€Å"timeouts† before, during, or after both â€Å"positive† and â€Å"negative† interactions with students. Ask yourself: †¢ â€Å"What led me to respond this way? †¢ â€Å"Is this way of responding helping or hurting this relationship? † †¢ â€Å"Is it helping me grow as an educator? † †¢ â€Å"Is it helping the youth make better choices? † It is important to remember that we are often unaware of our primary emotional triggers. Actively seek consultation from colleagues and supervisors regarding behaviors and/or attitudes which are helping or hurting your effectiveness in the classroom. Ask a colleague or supervisor: †¢ â€Å"What do you see as my biggest strength i n working with students with behavioral and emotional disorders? † †¢ â€Å"What types of problems or student behaviors do I find the most difficult? TEACHING EXCEPTIONAL CHILDREN  ¦ NOV/DEC 2003  ¦ 9 affect teaching outcomes. Teachers who work with students with emotional and behavioral disabilities can become so attuned to problem behaviors and perceived weaknesses, they inadvertently neglect to recognize and build on positive behaviors and strengths. A Minnesota youth poll by Hedin, Hannes, Saito (as cited in Braaten, 1999) revealed that two thirds of respondents believed that they were perceived negatively by the significant adults in their lives. Only 25% believed that adults held positive images of them.Furthermore, a large proportion did not believe the adults’ perceptions of them to be accurate. The researchers concluded that the youths believe that adults do not value or trust them and do not treat them with respect, and this belief increases as the youths grow older. In their study of teacher behaviors, Sutherland and Wehby (2001) found that ongoing teacher self-assessment had a positive impact on teacher praise. The Penny Transfer Technique is one strategy teachers can use to help them Strategy for Shifting Your Focus (The Penny Transfer Technique) Take five pennies and place them in your left pocket.Identify a student in your classroom who regularly needs to be redirected. Ideally, this should be a student whom you find difficult to engage. Every time you are able to verbally encourage that student for something he or she does well, transfer a penny to your right pocket. It is important to avoid phony or superficial affirmations (e. g. , â€Å"I like your new jeans†). Your goal is to move all five pennies to the right pocket by the end of the day. Repeat this exercise each day for 2 weeks. (Note: You may need to use less pennies or extend the timeframe several days if you are only with the student one period. Richards on (2001) noted that professionals who have used the Penny Transfer Technique have found that (a) they began to automatically notice positive behaviors of problem students and (b) they were able to change their perceptions and thus improve their relationships with these youth. 3. Am I using effective strategies to reduce burnout and nurture my own mental health? uated primarily on their ability to help students make tangible, academic improvements (Long, 1996b); yet they are also expected to assume multiple roles, such as model, disciplinarian, surrogate parent, social worker, and counselor.Many teachers find it difficult to perform all these roles in the midst of decreasing budgets and increasing class sizes. Teachers find themselves struggling to find time to adequately cover each of the learning objectives while also attending to the emotional needs of their students. Teacher stress can adversely affect the teachers, their students, and the classroom climate. Cheney and Barringer (1995) found that stress â€Å"can be manifested as (a) a reluc- We must develop effective strategies for regularly monitoring and managing our own stress.People often expect teachers to assume not only academic roles, but also those of instructional model, disciplinarian, surrogate parent, social worker, and counselor. shift their focus to more positive student behaviors and attributes (see box, â€Å"Strategy for Shifting Your Focus†). Teaching students with emotional and behavioral disorders is one of the most perplexing and challenging roles in education (Cheney Barringer, 1995). These teachers are faced with enormous pressures and simultaneous challenges (Cheney Barringer; Pullis, 1992) and report high levels of emotional exhaustion (Male May, 1997).They are eval- Strategy for Reducing Burnout and Nurturing Teacher Mental Health Recognize the difference between productive venting and an unproductive pattern of negativity and complaining. Take time to assess your con versations with friends and colleagues about your classroom and students. Ask yourself whether these conversations are helping to reduce or amplify your stress level. Periodically gauge your feelings and coping skills and seek out positive models. Stop and ask yourself, â€Å"What is your vision for the children and youth that you teach? † If necessary, explore new strategies (e. g. exercising, seeking professional help, reframing student behavior, finding humor in potentially humorous situations, commending yourself for ways you are making a difference) for managing your stress and increasing your own morale. 10 COUNCIL FOR tance to consider factors beyond the immediately observable behavior of the student, and (b) a rigid focus on school rules as a way of coping with problematic social interactions† (p. 181). To survive and thrive in the classroom, teachers who work with students with emotional and behavioral disabilities must develop effective strategies for regularl y monitoring and managing their own stress.Teachers need safe places to express their feelings and frustrations and recharge their emotional batteries. In a survey of special education teachers, Pullis (1992) found that talking with supportive colleagues is one of the most effective coping strategies. In fact, 96% of teachers rated collaborating and talking with special education colleagues as one of their most effective strategies for coping with stress (see box, â€Å"Strategy for Reducing Burnout and Nurturing Teacher Mental Health†). We need to recognize the difference, however, between the need to vent and a pattern of negativity and complaining.Assessing our results will help us make this distinction. Venting is only helping us if we are actually venting pent-up  ¦ EXCEPTIONAL CHILDREN feelings. If this process only adds to our stress level and frustration, we might want to employ a different strategy. A pattern of â€Å"unproductive venting† in the teacherâ₠¬â„¢s lounge, in the copy room, at lunch breaks, and at home is often the most foreboding precursor to burnout. We must regularly assess our coping skills and seek out positive colleagues and role models who will engage in supportive, constructive dialogue. . Am I using an appropriate sense of humor to build relationships, diffuse conflict, engage learners, and manage my own stress? They all seem to take themselves and their jobs too seriously. They seem unhappy when they teach. Ironically, while they have very little tolerance for â€Å"acting-out† behaviors, students tend to act out more in their classrooms. On the other hand, â€Å"teachers with a sense of humor are usually happy, relaxed, fun-loving, and reinforcing to others† (Webber et al. , 1991, p. 291). A recent study supported these observations.Talbot and Lumden (2000) found that teachers who were more likely to use humor in their classroom reported lower emotional exhaustion and a higher sense of personal a ccomplishment. Also, many writers have pointed out that an appropriate sense of humor is an effective strategy for engaging students who seem to be disengaged (Johns Carr, 1995; Sommers-Flanagan Sommers-Flanagan, 1997; Webb er et al. , 1991). These authors also noted that humor is also one of the most effective means of de-escalating potential crisis situations. Webber et al. bserved that it is difficult for a student to continue to act aggressively or destructively while he or she is laughing. Crowley (1993) interviewed students with severe behavioral disorders regarding helpful teacher attitudes and behaviors and found that these students repeatedly talked about the relevance of humor in the classroom. Victor Borge, the comedian, could have been talking about educators and students when he said, â€Å"Laughter is the shortest distance between two people. † Sultanoff (1999) asserted, â€Å"One of the greatest potential gifts we can provide for children is to present ourse lves as â€Å"humor beings. By living with a humorous perspective, we teach children to effectively manage life’s challenges with far less stress† (p. 2). A number of educators have stressed that an appropriate sense of humor is absolutely essential for long-term success in working with youth with emotional and behavioral disorders (Richardson, 2001; Tobin, 1991, Webber et al. , 1991). These students often are trying to make sense out of a variety of highly charged emotional stressors (e. g. , poor reading skills, changing family structure, parental abuse and neglect) and will likely direct their hurt and frustration at teachers and peers.Students need to be held accountable for their behavior. If we take their actions personally or too seriously, however, we place ourselves at risk for both overreacting and burnout. Teachers want to approach their jobs diligently and sincerely; however, we need to recognize when we are taking ourselves, our students, or our jobs too s eriously. Humor that heals is sensitive, is good natured, defuses difficult situations, and brings people closer together. Having a sense of humor in the classroom is less about telling jokes and more about maintaining a relaxed and upbeat attitude and outlook about our jobs and life’s bizarre twists.Teachers who have an appropriate sense of humor convey to their students that they enjoy their jobs, like their students, relish playful exchanges, and do not take themselves too seriously. Most importantly, they recognize the difference between humor that hurts and Strategies for Assessing Our Ability to Use an Appropriate Sense of Humor An appropriate sense of humor is an effective strategy for engaging students who seem to be disengaged. While working as a high school counselor, one of the authors was informed that 80% of the disciplinary referrals to the assistant principal came from nly 10% of the teachers. When asked if there were commonalities among those teachers, the ass istant principal remarked, To assess whether you might be incorporating an appropriate sense of humor into your classroom, periodically ask yourself the following questions: †¢ â€Å"How often do I laugh as I teach? † †¢ â€Å"Do students seem to enjoy learning in my classroom? † †¢ â€Å"For the most part, do I enjoy working with students with behavioral and emotional disorders? †¢ â€Å"Do I use humor as a technique to defuse difficult situations or avoid potential power struggles? †¢ â€Å"Does humor used in my classroom (by me or my students) tend to bring people closer together or push them further away? † Based on your responses to these questions, it may be helpful to seek consultation or additional resources to more effectively incorporate humor into the classroom. Also, remember that qualifying language was used in these questions (â€Å"for the most part,† â€Å"tend to†). You do not need to inject humor into ev ery lesson plan or difficult situation. An honest self-assessment, however, will likely provide you with direction regarding areas where a change in attitude or behavior may be helpful.TEACHING EXCEPTIONAL CHILDREN  ¦ NOV/DEC 2003  ¦ 11 humor that heals. Richardson (2001) noted that humor that hurts is sarcastic, caustic, and pushes people away from one another, whereas humor that heals is sensitive, good natured, defuses difficult situations, and brings people closer together. As educators, we need to periodically assess our use of humor in the classroom and make adjustments when warranted (see box, â€Å"Strategies for Assessing Our Ability to Use an Appropriate Sense of Humor†). 5. Do I regularly acknowledge significant ways I (and others) are making a difference in the lives of students?Strategy for Recognizing Difference Makers: The Starfish Calendar This technique is similar to the â€Å"Penny Transfer Technique†; however, the objective is to recognize the po sitive behavior of teachers. First, find a calendar. Draw and cut out pictures of yellow and orange starfish. When you recognize another educator making a difference (e. g. , taking extra time after class, encouraging a student to talk to their counselor, using a creative intervention), communicate in some way that you appreciate their efforts. Then, write a brief description of the behavior on a yellow starfish and paste it on the date in your Starfish Calendar.At the end of the day, identify a specific way you made a difference, and paste an orange starfish in the calendar. Make a conscious effort to find one yellow and one orange starfish each day. This should only take a few minutes. If you happen to miss a day, try to find two the following day. tible to this symptom of burnout (Zabel, Boomer, King, 1984). Kaufman and Wong (1991) found that teachers who perceive themselves as having the ability to bring about desired student results are more likely to perceive their students a s teachable and worthy of their attention and effort.One study defined teacher efficacy as â€Å"the extent to which the teacher believes he or she has the capacity to affect student performance† (Bergman, McLaughlin, Bass, Pauly, Zellman, 1977, p. 137). These teachers with a high sense of self-efficacy were also less likely to personalize the misbehaviors of students and more likely to maintain an attitude of tolerance for difficult students. Recognizing ways that they and others are making a difference can affect the teachers’ perceived self-efficacy (see box, â€Å"Strategy for Recognizing Difference Makers†).Although many teachers make a habit of overextending themselves, burnout is just as likely to result from a persistent feeling that they are not truly making a difference. The Starfish Calendar (see box) is one simple way to encourage ourselves and others to be proactive in acknowledging the contributions of teachers. Final Thoughts Many teachers have n ot received adequate training to recognize how their own psychological histories and personalities affect their interactions with youth with emotional and behavioral disabilities.Although the success of educators to reach and teach these young people depends on many factors (e. g. , frequency and intensity of student behaviors, organizational structure, administrative support), this article focused on an important area in which teachers have more direct control— increasing their own self-awareness. Many goals outlined here are challenging and may not be fully attainable. As vulnerable human beings, teachers will never discover all their emotional triggers, build positive relationships with every student, or completely avoid counterproductive power struggles.If teachers make conscious, ongoing efforts to increase their own self-awareness, they will likely enhance their effectiveness and their job satisfaction. Teachers who are willing to take prudent risks and try new strategi es will inevitably make some mistakes. We need to view past conflict and unsuccessful interventions as helpful feedback, rather than personal failure. We must remember that the overall attitude of the teacher and the classroom climate affect students much more than most other techniques or interactions. References Bartollas, C. , Miller, S. J. (1998). Juvenile justice in America (2nd. d. ). Upper Saddle River, NJ: Prentice-Hall. Bergman, P. , McLaughlin, M. , Bass, M. , Pauly, E. , Zellman, G. (1977). Federal programs supporting educational change: Vol. VII. Factors affecting implementation and continuation. Santa Monica, CA: RAND. (ERIC Document Reproduction Service No. 335 341) Braaten, J. L. (1999). Self-concept and behavior disorders. Journal of Youth and Adolescence, 39(1), 218-225. Cheney, D. , Barringer, C. (1995). Teacher competence, student diversity, and staff training for the inclusion of middle school students with emotional and behavioralIn conducting workshops for p rofessionals who work with youth with emotional and behavioral disabilities, one of the authors shared the following story of a young boy rescuing starfish on the beach: A young boy was walking along the beach in the middle of a sweltering, summer day. As the tide was retreating, he noticed thousands of starfish washed up on the dry sand. As the boy began throwing starfish back into the ocean, a man was passing by and said, â€Å"Son, look how many there are—you will never make a difference. † Smiling, the boy looked at the starfish in his hand, threw it into the cean, and declared, â€Å"I’ll make a difference to that one. † The plight of students with disabilities is analogous to starfish washed up on the dry sand. It is easy to become paralyzed by the magnitude of the task and fail to recognize ways teachers are making a difference. It is easy to allow negative television newscasts, periodic setbacks, and seemingly unappreciative students and adults to discolor our perceptions and rob us of the idealism that propelled us to be a teacher. It is also easy to become so busy attending meetings and attending to students, we fail to attend to ourselves and our colleagues.Because of professional role demands, teachers of students with behavioral and emotional disabilities are frequently isolated from interaction with colleagues and particularly suscep- 12  ¦ COUNCIL FOR EXCEPTIONAL CHILDREN disorders. Journal of Emotional and Behavioral Disorders, 3(3), 174-182. Crowley, E. P. (1993). Reflections on â€Å"A qualitative analysis of mainstreamed behaviorally disordered aggressive adolescents’ perceptions of helpful and unhelpful teacher attitudes and behaviors. † Exceptionality, 4(3), 187-191. Fagan, S. A. (1996). Fifteen teacher intervention skills for managing classroom behavior problems.In N. Long, W. C. Morse, R. G. Newman (Eds. ), Conflict in the classroom: The education of at-risk and troubled students (5th ed. , pp . 273-287). Austin, TX: Pro-Ed. Gold, Y. , Roth, R. A. (1993). Teachers managing stress and preventing burnout: The professional health solution. Washington, DC: The Falmer Press. Good, T. L. , Brophy, J. E. (1984). Looking in classrooms (3rd. ed. ). New York: Harper Row. Johns, B. H. , Carr, V. G. (1995). Techniques for managing verbally and aggressive students. Denver: Love. Kaufman, J. M. (1997). Characteristics of behavior disorders of children and youth (6th ed. . Columbus, OH: Merrill. Kaufman, J. M. , Wong, K. L. (1991). Effective teachers of students with behavioral disorders: Are generic teaching skills enough? Behavioral Disorders, 16(3), 225237. Knitzer, J. (1993). Children’s mental health policy: Challenging the future. Journal of Emotional and Behavioral Disorders, 1(1), 8-16. Larrivee, B. (1982). Identifying effective teaching behaviors for mainstreaming. Teacher Education and Special Education, 5, 2-6. Lerner, R. M. (1995). America’s youth in crisis : Challenges and options for programs and policies. Thousand Oaks, CA: Sage. Long, N. 1996a). The conflict cycle paradigm on how troubled students get teachers out of control. In N. Long, W. C. Morse, R. G. Newman (Eds. ), Conflict in the classroom: The education of at-risk and troubled students (5th ed. , pp. 244265). Austin, TX: Pro-Ed. Long, N. (1996b). Inclusion of emotionally disturbed students: Formula for failure or opportunity for new acceptance. In N. Long, W. C. Morse, R. G. Newman (Eds. ), Conflict in the classroom: The education of at-risk and troubled students (5th ed. , pp. 116-126). Austin, TX: Pro-Ed. Long, N. , Morse, W. C. , Newman, R. G. (Eds. ). (1996).Conflict in the classroom: The education of at-risk and troubled students (5th ed. ). Austin, TX: Pro-Ed. Male, D. B. , May, D. (1997). Stress, burnout and workload in teachers of children with special education needs. British Journal of Special Education, 24(3), 133-140. Pullis, M. (1992). An analysis of the o ccupational stress of teachers of the behaviorally disordered: Sources, effects, and strategies for coping. Behavioral Disorders, 17(3), 191-201. Richardson, B. G. (2001). Working with challenging youth: Lessons learned along the way. Philadelphia, PA: Brunner-Routledge. Sommers-Flanagan, J. , Sommers-Flanagan, R. 1997). Tough kids, cool counseling. Alexandria, VA: American Counseling Association. Sultanoff, S. M. (1999). President’s column. Therapeutic Humor, 13(4), 2. Sutherland, K. S. , Wehby, J. H. (2001). The effect of self-evaluation on teaching behavior in classrooms for students with emotional and behavioral disorders. The Journal of Special Education, 35(3), 161-171. Talbot, L. A. , Lumden, D. B. (2000). On the association between humor and burnout. Humor: International Journal of Humor Research, 13, 419-428. Tobin, L. (1991). What to do with a child like this? Inside the lives of troubled children.Deluth, MN: Whole Person Associates. Underhill, A. (1991). The rol e of groups in developing teacher self-awareness. English Language Teaching Journal, 46(1), 71-80. Webber, J. , Anderson, T. , Otey, L. (1991). Teacher mindsets for surviving in BD classrooms. Intervention in School and Clinic, 26, 288-292. Zabel, R. H. , Boomer, L. W. , King, T. R. (1984). A model of stress and burnout among teachers of behaviorally disordered students. Behavioral Disorders, 9(3), 215221. Brent G. Richardson, Associate Professor; and Margery J. Shupe, Assistant Professor, Education Department, Xavier University, Cincinnati, Ohio.Address correspondence to Brent G. Richardson, Education Department, Xavier University, Cincinnati, OH 45207-6612 (e-mail: [emailprotected] edu). TEACHING Exceptional Children, Vol. 36, No. 2, pp. 8-13. Copyright 2003 CEC. Available from CEC Teaching Kids With Learning Difficulties in the Regular Classroom Susan Winebrenner Testing Students With Disabilities Strategies and Techniques Every Teacher Can Use to Challenge and Motivate Struggl ing Students Start using this book on the first day of school with the first chapter on making all students welcome in your class!More than 50 reproducible pages of useful forms will make your job easier. Winebrenner, a skilled classroom teacher, also gives concise explanations of various learning differences you may encounter in your inclusive classroom and presents proven techniques for dealing with diverse learning styles, language, literacy, science, math, social studies, behavior problems, and much more. 1996, 248 pages. ISBN 1-57542-004-X #S5188 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $29. 95 Practical Strategies for Complying With District and State Requirements, 2nd Edition Martha L.Thurlow, Judy L. Elliott, James E. Ysseldyke This guide explains how to decide which tests students with disabilities should take; what assessment accommodations are, their purpose, and who is eligible for them; how to blend the assessment process wi th the student’s IEP; and more. Two sections give very useful reproducible forms and suggestions for staff development. 2002, 344 pages. ISBN 0-7619-3809-5 #S5578 . . . . . . . . . . . . . . . . . . . $49. 95/CEC Members $34. 95 TEACHING EXCEPTIONAL CHILDREN  ¦ NOV/DEC 2003  ¦ 13