Budgeting Essay Example | Topics and Well Written Essays - 1000 words - 1

Budgeting - Essay Example Not planning earlier can bring up capacity issues; cash flow issues etc. for the organization. An estimation of costs and revenues is required to know the estimated profit. The profit is not attained in a single day. All days need to be planned to achieve those profits, daily operations are therefore need to be managed; budgeting prepares the managers for the whole day decisions, which he cannot act to on a single day basis. A clear thinking and understanding is developed. Budgeting in advance also helps determine the borrowing requirements, early relationship building with the lender, communicating earlier the borrowing needs. And reasonable budgets and forecasts to repay can build up credibility in the eyes of the lender. Once the borrowing needs are determined and committed in the pipeline, the spending timing and needs are allocated as and where required. The budgeting exercise can become hectic and set accountability for the managers. This leads to driving their focus away from the day to operations but not really. It builds up coordination and integration among the cross functional areas and within everyone in different functions of the organization. Everyone is considered accountable for his or her actions; a sense of ownership develops amongst the employees and hence a company would want its employees to be motivated enough to achieve their and company's goals. This only happens when objectives of both are aligned and employees are motivated enough to achieve the same. These overall benefits in day to day affairs. Major inputs to the master budget and usefulness of each The major inputs to the master budget are operating and the financial budget. Master budget also helps create a linkage between the two afore mentioned budgets. Each of these budgets has their own importance and none can succeed without the other. The operating budget comprises the sales budget, production budget, the direct materials budget, the direct labor budget, the factory overhead budget, the inventory budget, cost of goods sold budget, selling and administrative expense budget, and the budgeted income statement, which is the snapshot of the operations of the organization for a period. Whereas, the financial budget comprises the cash budget, the capital budget, and the budgeted balance sheet. All these inputs on a standalone basis do not have any meaning until seen within the full picture. Sales budget will determine the top line for the company and production budget support sales because it has to be determined how many units are to be produced to support that level of sales. Materials, labor and overhead determine the costs, similarly the selling and administrative expenses. The inventory budget helps in knowing how many units are carried from the earlier period and how many will fulfill the demand for the period. Financial budget takes care of the funding aspect. Why would a company want to create a master budget There are many purposes that a company can serve by developing master

Eco Bus Cultural Differences and Marketing Strategy Essay

Eco Bus Cultural Differences and Marketing Strategy - Essay Example †¢Ã‚  Company A is a US based Company, the culture usually followed there is â€Å"democratic management†. The opinions of all concerned parties are considered before the decision is taken unlike in the Taiwan management where dictatorial style is followed and it would not be considered proper if an employee intervenes in the management’s key decision. Therefore while operating there, the most important decision for the A company would be the hiring of the Manager. If a local manager is appointed, he shall have more knowledge of the local markets and will be able to communicate more properly. Company A has to focus its attention to create an environment where the employees will participate in the decision making process and the Manager has to learn to give importance to the ideas generated by the employees even in the lower chain of command. He has to learn to accept that he will gain respect with his abilities as a manager and not because.†¢Ã‚  Company A may also appoint a Manager who does not belong to that culture. For example, he may be transferred here because of his interactive managerial skills and analytical decision making. Such manager will already have an idea of the Company’s procedures but he may face difficulty in adjusting into the new culture. First is the communication barrier that will be a hindrance but it may be overcome by appointing a manager who knows the language. Secondly, he has to cultivate the concept of  Ã¢â‚¬Å"idea-sharing† .... armonious environment but they expect to be given directions by the senior team member, but when working with a Taiwanese team one has try to avoid incidents that may cast a member in bad light in front of other members of the group. 11. Language barrier is yet another obstacle. One has to understand Mandarin Chinese (the official language) or Taiwanese, a southern Fujian dialect to communicate with them. (World Business Culture) Impact of identified issues on the Company A approach: Company A is a US based Company, the culture usually followed there is â€Å"democratic management†. The opinions of all concerned parties are considered before the decision is taken unlike in the Taiwan management where dictatorial style is followed and it would not be considered proper if an employee intervenes in the management’s key decision. Therefore while operating there, the most important decision for the A company would be the hiring of the Manager. If a local manager is appointed , he shall have more knowledge of the local markets and will be able to communicate more properly. Company A has to focus its attention to create an environment where the employees will participate in the decision making process and the Manager has to learn to give importance to the ideas generated by the employees even in the lower chain of command. He has to learn to accept that he will gain respect with his abilities as a manager and not because of his position. Company A may also appoint a Manager who does not belong to that culture. For example, he may be transferred here because of his interactive managerial skills and analytical decision making. Such manager will already have an idea of the Company’s procedures but he may face difficulty in adjusting into the new culture. First is the

Policy of Containment Essay Example for Free

Policy of Containment Essay Americans believe that if Franklin D. Roosevelt would have lived longer, that he would have been able to stem the tide of tensions between the Soviet Union and the United States. His successor lacked greatly the Talent of FDR. The new president, who was more comfortable with machine politicians than with polished New Dealers, liked to talk tough and act defiantly. Truman complained that the U.S. Negotiations had been a one way street just ten days after he took office. He then vowed to not baby the Soviet no longer. A crisis in the Mediterranean prompted President Truman to show his colors. On February 21, 1947, amid a civil war in Greece, Great Britain informed the U.S. State Department that it could no longer afford to prop up the anti-Communist government there and announced its intention to withdraw all aid. Truman concluded, Greece, Turkey, and perhaps the entire oil-rich Middle East would fall under Soviet control, without U.S. Intervention. On March 12, 1947, the President made his argument before Congress in bold terms: At the present moment in world history, nearly every nation must choose between alternative ways of life One way of life is based upon the will of the majority, and is distinguished be free institutionsand freedom from political oppression. The second way of life is based upon the will of a minority forcibly imposed on the majority And the suppression of personal freedoms. Never mentioning the Soviet Union by name, he appealed for all-out resistance to a certain ideology wherever it appeared in the world. The preservation of peace and the freedom of all Americans depended, the president insisted, on containing communism. Congress approved a $400 million appropriation in aid for Greece and Turkey, which helped the monarchy and right-wing military crush the rebel movement. Trumans victory buoyed his popularity for the upcoming 1948 election. It also helped to generate popular support for a campaign against communism, both at home and abroad. The significance of what became known as the Truman Doctrine far outlasted  the events in the Mediterranean: the United States had declared its right to intervene to save other nations from communism. As early as February 1946, foreign-policy adviser George F. Kennan had sent an 8,000-word long telegram to the State Department insisting that Soviet fanaticism made cooperation impossible. The USSR intended to extend its realm not by military means alone, he explained, but by subversion within free nations. The Truman Doctrine described the differences between the United States and the Soviet Union as absolute and irreconcilable, as an ideological breach that resonated far beyond foreign policy. It was now the responsibility of the United States, Truman insisted to safeguard the Free World by diplomatic, economic, and, if necessary, military means. He had, in sum, fused anti communism and internationalism into an aggressive foreign policy. The Truman Doctrine complemented the European Recovery Program, commonly known as the Marshall Plan. On June 5, 1947 the plan was introduced in a commencement speech at Harvard University by secretary of state and former army chief of staff George C. Marshall. The plan sought to reduce hunger, poverty, desperation, and chaos and to restore the confidence of the European people in the economic future of their own countries and of Europe as a whole. Although Marshall added that our policy is directed not against any country or doctrine, the plan that bore his name additionally aimed to turn back both socialist and Communist electoral bids for power in northern and western Europe while promoting democracy through an economic renewal. The most successful postwar U.S. Diplomatic venture, the Marshall Plan supplemented the Bretton Woods agreements by further improving the climate for a viable capitalist economy, in western Europe and in effect bringing recipients of aid into a bilateral agreement with the United States. Western Europe nations, seventeen in all, ratified the General Agreement on Tariffs and Trade (GATT), which reduced commercial barriers among member nations and opened all to U.S. Trade and investment. The plan was costly to Americans, in its initial year taking 12 percent of the federal budget, but effective. Industrial production in the European nations covered by the plan rose by  200 percent between 1947 and 1952. Although deflationary programs cut wages and increased unemployment, profits soared and the standard of living improved. Supplemented by a multimedia propaganda campaign, the Marshall Plan introduced many Europeans to American consumer goods and lifestyles. The Marshall Plan drove a deeper wedge between the United States and the Soviet Union. Stalin was invited to participate but he denounced the plan for what it was, an American scheme to rebuild Germany and to incorporate it into and anti-Soviet bloc that encompassed all western Europe. The president readily acknowledged that the Marshall Plan and the Truman Doctrine were two halves of the same walnut. The policy of containment depended on the ability of the United States to back up its commitments through military means, and Truman invested his faith in the U.S. Monopoly of atomic weapons. The U.S began to build atomic stockpiles and to conduct tests on the Bikini Islands in the Pacific. By 1950, as a scientific adviser observed, the U.S. Has a stockpile capable of somewhat more than reproducing World War II in a single day. The U.S. Military analysts estimated it would take the Soviet Union three to ten years to produce an atomic bomb. In August 1949, the Soviet Union proved them wrong by testing its own atomic bomb. There is only one thing worse than one nation having the atomic bomb, Noble prize-winning scientist Harold C. Urey said, thats two nations having it. The United States and Soviet Union were now firmly locked into the Cold War. The nuclear arms race imperiled their futures, diverted their economies, and fostered fears of impending doom. Prospects for global peace had dissipated, and despite the Allied victory in World War II, the world had again divided into hostile camps.

A Ratio Analysis Of WH Smith

A Ratio Analysis Of WH Smith As a public limited company majority of the funds available for WH Smith to operate at any point in time is provided by owners in form of share capital and several forms for capital reserves and retained earnings. But for the purpose of this analysis, share capital will be referred to as funds provided by owners, which was  £35million for both 2008 and 2009. However it is important to note that the total equity increased from  £161m in 2008 to  £188m in 2009. The main reason for this was in increase in the retained earnings from  £329m in 2008 to  £365m in 2009. FUNDS PROVIDED BY CREDITORS Non -current liabilities (including trade and other payables, tax obligations, bank overdrafts and borrowings and short-term provisions) added up to  £303m in 2008 and  £281m in 2009, while non-current or long-term liabilities amounted to  £24m in 2008 and  £25m in 2009. Thus, total liabilities and accrued payments reduced from  £327m in 2008 to  £306m in 2009. This is largely due the fact that  £25m bank overdrafts were drawn in 2008 while no overdrafts were drawn in 2009. This means WH Smith is relying mainly on retained earnings and share capital as the major source of cash for the business year. PROFITABLITY Profitability measures the profit margin of the business (WH smith) in a financial year. In this analysis however, the profitability of WH Smith will be calculated and compared for the 2008 and 2009 financial years by relating pre-tax profit as a percentage of sales; and also pre-tax profit as a percentage of fixed asset. This can be represented using the formula below: CONCLUSION WH Smith has improved its profit margin by a small percentage of 0.5% in 2009 from 5.62% to 6.12% as a result of more sales in higher margin categories such as confectionery and books. This means that out of  £100 sales the company made  £5.62p in 2008 and  £6.12p in 2009. Fixed assets generated 4.57% more profit in 2009 than in 2008, which signifies a more efficient use of capital and fixed assets. Thus we can conclude that the company is being managed well despite stiff competition from other large companies such as Borders and the prevailing economic circumstances. GROWTH Turnover Increase total sales reduced from  £1352m in 2008 to  £1340 in 2009 Profit after tax increased from  £59m in 2008 to  £64m in 2009 Total fixed assets reduced from  £247m in 2008 to  £232m in 2009 CONCLUSION From the above point we can conclude that total sales and total fixed assets have reduced considerably between 2008 and 2009, whereas, profit after tax has increased. This signifies that WH Smith is not focused on growth at the present (due to the prevailing economic conditions), rather they are focused on consolidation and profit maximization (which in essential in the survival of any business especially in the short run). This was done by getting rid of unused or unnecessary fixed assets e.g. properties, plants and equipment was reduced from  £177m in 2008 to  £163m in 2009 and utilizing the available resources efficiently. TRADING PERFORMANCE The performance analysis of any company does not carry adequate validity without making reference to the performance of other companies in the same sector, because a comparison of its performance must be measured against that of its competitors. Trading performance is calculated by using the gross profit as a percentage of share holders funds: Earnings per share for 2008 and 2009 were 35.3p and 41.3p respectively. Please refer to page 9 of the financial statement for details. CONCLUSION In an industry where demand and sales are greatly influenced by consumer income and demographics, the performance of WH Smith will depend largely on the marketing strategy and their ability to offer specialized products at lower prices. In 2008 WH smith had a return on share holders fund for 2008 was 47.20% while it was -1.93 for Amazon.co.uk ltd for the same year. At the end of the financial year, earnings per share went up 17% from 35.3p to 41.3p LIQUIDITY Current ratio also known as the working capital ratio measures the amount of cash available to a business in form of stock and creditors and is referred to as the working capital. WH Smith has been able to increase its level of liquidity from 0.8 in 2008 to 0.93 in 2009. This increase could be attributed to an increase in the bank balance from  £22m in 2008 to 47m in 2009 however, not a large proportion of resources were tied up in stock during the same period as inventories only increased by  £4m from  £147m in 2008 to  £151m in 2009. However, WH Smith was able to increase its ability to meet short-term obligations and settlement of a major proportion of their current liabilities. It is important to note however that the ratio of current assets to current liabilities is still less than 1, this means that WH Smith still needs to improve on these figures further by reducing the total current liabilities or increasing their total current assets. Although it is widely believed that a reasonable current ratio should fall between 1.5:1 and 2:1, given the prevailing economic conditions in this period, we can safely conclude that WH Smith is doing exceptionally well. Also, the liquid ratio reveals that a large amount of resources are tied up in liquid form, which could affect the companys performance in the long run if the sales is not improved upon. SAFETY Gearing Gearing measures the relationship between a companys capital employed and its long time liabilities. It gives us an idea of any companys ability to pay back its long term liabilities. However, the acceptable gearing ratio for most companies is 50%, but the lesser the better. It is calculated as follows: WH Smith has been able to reduce the gearing of the business 1.81% from 14.90% to 13.29% and the gearing ratio for both 2008 and 2009 is almost at zero, this means that WH Smiths propensity to generate profit and returns on capital employed is high. Therefore, shareholders can expect some dividend at the end of the business year. Also, the business will not have to struggle to service long term liabilities (e.g. loans with interest) especially in bad years. EFFICIENCY This is also known as return on capital employed and is used to measure how effective a business has used its available resources to generate profit within a certain period. It is usually represented by the formula below: It can be deduced from the above figures that WH Smith has been able to use their fixed assets more efficiently in 2009 than in 2008 by 3.3%, despite the reduction in the total amount from  £247m to  £232m. Although the efficiency of the total assets has hardly improved in the same period, with the difference being 0.7%, the most noticeable increase in efficiency is that of fixed assets which has increased by 3.3%. CONCLUSION In the year ending 31 August 2009, WH Smith recorded a total (including non-book sales) turnover of  £1,340m which was lower than  £1,352m recorded in the previous year. Pre-tax profit increased from  £76m in 2008 to  £82m in 2009. And also, earnings per share increased from 35.3p in 2008 to 41.3p in 2009 Total sales reduced to  £1,340m from  £1,352m in 2008 (where like for like sales dropped 5%, travel sales grew by 8% and high street sales also dropped by 5%). Whereas, WH Smith has improved its profit margin by 0.5% in 2009 from 5.62% to 6.12%. This improvement in gross profit margin was enhanced by tight cost control and a reduction of the total fixed assets. WH Smith has also been able to increase its level of liquidity from 0.8 in 2008 to 0.93 in 2009. This increase could be attributed to an increase in the bank balance from  £22m in 2008 to 47m in 2009. Although a substantial amount is still tied up in stock, which could be a problem in the future. Therefore, WH Smith needs to come up with sale strategies that will quickly clear up the stock. In 2009 however, WH Smith was able to increase its ability to meet short-term obligations and settlement of a major proportion of their current liabilities. Although, WH Smith still needs to improve on these figures further by reducing the total current liabilities or increasing their total current assets. WH Smiths propensity to generate profit and returns on capital employed is very high with gearing being reduced by 1.81% from 14.90% to 13.29%, and also, the gearing ratio for both 2008 and 2009 is almost at zero, this means that shareholders can expect some dividend at the end of the business year even in bad years (Dividend per share increased to 16.7p in 2009). Also, the business will not have to struggle to service long term liabilities (e.g. loans with interest) especially in bad years. Finally it is worthy of note that WH Smith has been able to employ their fixed assets more efficiently in 2009 than in 2008 by 3.3%, despite the reduction in the total amount from  £247m to  £232m. RECOMMENDATIONS WH Smith is doing very well given their financial performance in the past year despite the prevailing economic circumstances. It is important to note that a large proportion of WH Smiths profit in the 2009 financial year was generated from the travel business (which includes outlets in train stations, airports, highway service stations etc.) where total sales increased by 8% driven mainly by new business wins and acquisitions. Therefore, WH Smith should focus on setting up more travel shops in areas not yet covered. Competition to sell the highest number of bestsellers is tough, as high-street bookshops are being undercut on price by supermarkets and online booksellers. Publishers appear to be offering supermarkets and online booksellers the highest discounts on their highest-profile books, allowing lower prices to be offered in these outlets. -Isla Gower ed. 2008, marketing report, pg1 Another important area that WH Smith should focus on is the online book sales, which makes companies like Amazon.co.uk ltd a major competitor. Although WH Smith already sells books online, there should be more marketing and promotion in this area, which would eventually lead to a market expansion if harnessed properly. Also, the digitization of books through the use of e-books has made remote downloads and print-on-demand possible, and this has remarkably reduced the cost of production and can easily put booksellers such as WH Smith out of business.

Womens Role In The Economy Essay example -- essays papers

Womens Role In The Economy â€Å"The Transfer of Women’s Work from the Home to the Market† â€Å"The transfer of women’s work from the household to commercial employment is one of the most notable features of economic development† (Lewis, Historical Perspectives on the American Economy P. 550). In colonial America there was a distinct sexual division of labor. Men were property owners and heads of households. A man’s responsibilities included staple crop farming, hunting, and skilled craftsmanship in order to produce commodities for market (An Economic History of Women in America Pp. 30-33). Women were responsible for a variety of different jobs. In the home and the fields women ensured the survival of the family. They were responsible for child rearing, housework, food processing, cloth and clothing manufacture, candle and soap making, household furnishings, and farm chores (EHWA P. 31). A few unmarried women would work outside the home as domestics or farm servants. Women would also handle the sale of handicrafts and household manufacture. In the early nineteenth century only a very small fraction of women in the United States worked in the agricultural, industrial, and service areas of the market sector. Wages of women relative to those of men were exceptionally low within the area of agriculture. With the spread of industry, relative wages for women increased, and their employment appeared to be linked to the technological advances of the factory system. As the country became more industrialized, more women began to work outside the home, in factories and in the clerical sector, and their wages began to increase relative to the wages of men. Late in the nineteenth century there was a rising demand for clerical workers. By 1890, only 18.2% of adult women participated in the labor market. Of that 19%, 40.5% were single women (aged between fifteen and twenty-four). Only 4.6% were married women. (HPAE P. 560) It was not until the twentieth century that married women entered the labor force in any substantial way. They first entered the labor force in the 1920’s when they were young, and later in the 1940’s and 1950’s, in their post-child-rearing years. There have been important gains in the participation of married women in the labor force, with particular age groups, or cohorts, affected during particular decades. I... ...ed women in America’s past frequently came from an economic necessity, but it has also implied economic autonomy. The rise of economic independence for women has resulted in many social and societal changes such as the formation of wider and less family-dependant social networks, a greater chance for marital dissolution, and the possibility of less constrained and structured gender roles (HPAE P. 571). Today, there are almost as many women in the work force as there are men. It is now a rarity for a woman to work exclusively within the home. In our current economy it is almost a necessity for both the man and woman to work outside the home in order for the household to survive. It was interesting to learn about the economic factors affected women’s participation in the work force in the past and relate that to women’s role in the work force today. Bibliography: Matthaei, Julie A. An Economic History of Women in America: Women’s Work, the Sexual Division of Labor, and Development of Capitalism. New York: Schocken Books, 1982. Whaples, Robert and Betts, Dianne C. Historical Perspectives on the American Economy. New York: Cambridge University Press, 1996.

Waiting for Godot is Not an Absurdist Play :: Waiting for Godot Essays

Waiting for Godot is Not an Absurdist Play      Ã‚  Ã‚  Ã‚  Ã‚   Samuel Beckett's stage plays are gray both in color and in subject matter. Likewise, the answer to the question of whether or not Beckett's work is Absurdist also belongs to that realm of gray in which Beckett often works. The Absurdist label becomes problematic when applied to Beckett because his dramatic works tend to overflow the boundaries which scholars attempt to assign. When discussing Beckett, the critic inevitably becomes entangled in contradiction. The playwright's own denial "that there is a philosophical system behind the plays" and his explicit refusal "to reduce them to codified interpretations" suggests, one could argue, that to search for such systems or interpretations in Beckett's work is, at best, a fruitless endeavor (Beckett quoted. in McMillan 13). Let me suggest, however, that Beckett's own statements and criticisms not be taken as a deterrent to the study of his work. His objections threaten only those interpretations which "redu ce" his work. The challenge for the critic, then, is to evaluate and analyze Beckett in such a way that his works are not reduced but enhanced. The problem with designating Beckett's work as Absurdist is, precisely, that this interpretation reduces his work. When a critic describes a work as "Absurd," she does not simply mean that the work is "outrageous" or "nonsensical" or merely silly. Coined by American critic Martin Esslin, the term "theater of the Absurd" can be defined as a kind of drama that presents a view of the absurdity of the human condition by the abandoning of usual or rational devices and by the use of nonrealistic form....Conceived in perplexity and spiritual anguish, the theater of the absurd portrays not a series of connected incidents telling a story but a pattern of images presenting people as bewildered beings in an incomprehensible universe. (Holman 2) In the introduction to The Theatre of the Absurd, Martin Esslin provides a comprehensive explanation of "Absurdist" theater. He quotes Albert Camus' jThe Myth of Sisyphus: A world that can be explained by reasoning, however faulty, is a familiar world. But in a universe that is suddenly deprived of illusions and of light, man feels a stranger. His is an irremediable exile, because he is deprived of memories of a lost homeland as much as he lacks the hope of a promised

Companion Animal Behavior and Training Module

In the case study, a young adult male cat, neutered and aged between four and five years old, undergoes extreme modifications in behavior in response to the birth of a newborn child to the owner-couple. The domestic short-hair lives in a single-cat household and prior to the birth of the first baby and the baby’s subsequently learning to crawl, the cat made appropriate use of 24-hour outside access, toileting outside in an acceptable fashion.Since the baby in the household learnt to crawl, the cat has started unrinating in the upstairs area of the house and squatting in various different locations.The cat also began grooming excessively. Based on this case study information, several determinations can be made about the causal factors relating to the behavioral issues displayed by the cat. For obvious reasons relating to the general health of the household, the cat’s behavior poses several hazards. One principle explanation for the behavior change, however, is the presen ce of the first child and the cat’s perception of the child, now mobile and a perceived presence from the cat’s perspective, as a treat to the cat’s perceived territory in the house.The explanation for the behavioral issues rests upon the fact that cats sometimes undertake urine spraying or urine marking because of territorial disputes, during aggressive conflicts, and even during sexual encounters. The spray produced is pungent and designed to ward off potential predators or competitors. In the case study, the cat clearly fields that the child, crawling and thereby presenting what must be a visible threat to the cat, is a predator or a threat of some general kind to the cat’s domination of the household, his territory.The objective of marking the territory is to establish its boundaries and ward off the child. It is classic cat behavior to advertise their presence in a territory by spraying visually conspicuous sites. Since cats naturally look to â€Å" time share† territories, marks enable the cats to space themselves out and prevent unwanted encounters. Cats can identify the urine marks so track can be kept of their neighbours (Hart, 1980a). Spraying serves to bring the male and female together during the breeding season. It is often done at a height convenient for sniffing (Beaver, 1992).Cats that spray urine inside their homes are classically prevented from doing so by neutering. Since the cat in the case study is already neutered, other measures must be undertake to curb the behavior. Most often, spraying is undertaken by reproductively intact males. Females spray as well, but less rarely. In one study conducted by the ASPCA, 77 percent of cats stopped or significantly reduced spraying within six months. Ten percent of male cats neutered before 10 months of age will still spray as adults. In households with numerous cats, at least one cat will likely spray, even if all the cats are neutered (ASPCA, 2007).Cats can become jealous upon the arrival of a new baby and this is particularly since the presence of a new child leaves the parents, the cat’s owners, exhausted and turmoil of a new baby, the cat is often neglected. This creates and exacerbates resentment about the presence of the child. Of course, it should not be ruled out that medical problems could be the cause of the cat’s unusual behavior. At the very least, this must be investigated as a potential cause. Medical problems such as diarrhea, urinary bladder inflammation, and the condition polydipsia or polyuria may promote unusual behavior from the cat.The signs of these problems include soft to watery diarrhea, which may indicate a problem in the small intestine, or mucus visible in the stool, along with blood, which suggests an inflamed colon or colitis. Urinary bladder infections may include FUS, bacterial infection, calculi or bladder stones, and tumors. Diabetes insipidus, diabetes mellitus, kidney disease, liver disease, ad renal gland disease, pyometra, and hypercalcemia are all possible medical causes for spraying and urinating in the house (ASPCA, 2007).If the baby were not present in the house it would be viable to note that females in heat, male spraying, other cats outdoors, over-crowding indoors, and the possible presence of testicular tissue remaining and producing low level hormones. Overcrowding, unchained litter, interrupted access to liter boxes, a change in litter type, and the presence of objectionable chemicals may be causing the problem. Psychological stress factors such as moving to a new environment or undergoing a change in routine can leave cats of any age bewildered and under considerable psychological stress.Overall, cats are loners and avoid interactions with other cats, except when with a mate, with young, or if several cats belong to the one household. The area traveled during normal activities is known the home range (Beaver, 1992; Bradshaw, 1992; Thorne, 1992). It is much lar ger for males than for females (Bradshaw, 1992) and the range may overlap other animals’ ranges (Thorne, 1992). Studies on free-ranging cats (Fox, 1975), showed that cats have a home territory and a home range that consists of places for resting, sunbathing and watching. A network of paths connects places and people may visit them regularly.Cats have an order of dominance in a neighborhood, which depends on time and place. If a low-ranking cat has already entered a narrow passageway and a high-ranking cat enters, the less dominant animal will sit and wait until the way is clear. Cats go to great lengths to avoid meeting another cat on a pathway, and chance face-to-face encounters lead to fighting and chasing and the development of a dominant–subordinate relationship. Subordinate males are pushed around in a dominant male’s home range. They essentially become nomads (Liberg, 1981, cited in Thorne, 1992).If a group of cats is maintained in colony pens, they need t o be provided with shelves so they can ‘own’ one and retreat there from other cats (Hart, 1980). The cats work out an arrangement where certain ones use the floor at different times to others. Rubbing may help reinforce social positions, with subordinate individuals generally rubbing more dominant conspecifics (Macdonald, Apps, Carr and Kerby, 1987). The socialization period is the time when all primary social bonds are formed and is the most important period during the cat’s life (Beaver, 1992).Active social con tact with more than one adult cat at some crucial development stage is necessary for an adult cat to adapt later to social living conditions (Bradshaw, 1992). Given this, the lack of socialization with a new infant introduced to a household is going to cause problems and, after official confirmation that there are no medical explanations for the cat’s unusual behavior, the likely best response will involve heavy bonding efforts to help the cat ove rcome feelings of displacement, in addition to efforts to help the cat to perceive the baby as a non-threat to its territory.SECTION B: To modify the behavior of the cat in the case study, several steps need to be undertaken to ensure that the cause of the problem is properly assessed and to assure that the problem does become resolved as quickly and as efficiently as possible. The first step in the behavioral modification process will be to identify the reasons that they cat is spraying. Presumably, the new baby is the issue, however, it is necessary as a precautionary measure at least to have the cat subjected to a physical examination by a qualified vet.Physical problems can lead to inappropriate urination and spraying and should at least be ruled out before any psychological issues are investigated. To assess the psychological state of the cats it is quite important to begin by discouraging other cats from hanging around outside the home, if there are any signs that cats are doi ng this. Ideally, one of the various types of commercially available motion-activated devices, such as the Critter Gitterâ„ ¢, the Scarecrowâ„ ¢, or the Scraminalâ„ ¢, serve the function to frighten outdoor cats away.The Scat Matâ„ ¢ and the Sofa Saverâ„ ¢ can be used to keep outdoor cats away from doors and windows if there is evidence that other cats are coming this close to the house (ASPCA, 2007). Although it is not likely that this type of territorial issue is in play in the case study, the cat’s owners would to well to investigate and rule out the possibility. Multiple factors could easily be in play since the cat’s behavior is altered so drastically and since there is evidence that it is only since the new baby began crawling that the cat’s urination and spraying have been a problem.If the cat is spraying in several locations, areas should be made less appealing. Commercially available are such deterrent systems as Ssscatâ„ ¢ may be used and the cat’s owners might also try establishing a different behavioral pattern in the sprayed locations by placing items that stimulate behaviors incompatible with spraying, such as the food dish or toys in the appropriate locations. A litter box may also be placed in each location to try to establish the same change in behavioral pattern. The ultimate treatment objective is to revolve the cat’s sense of insecurity in their home environment.Any form of direct punishment is to be avoided. Punishment simply makes the cat feel more insecure. If the cat has singled out one new person to be the target of marking, as in this case, the baby, it is helpful to have the child present and seeming to participate in the feeding of the cat as a means of establishing trust for the cat. In general cases, it can also be helpful to have family members use the same soaps, shampoos so as to homogenise the group in terms of smells. This stops the cat from singling out one human being for attention.A behavioral modification campaign along these lines can be supported with the use of anxiolytics, tranquilisers, and pheromonatherapy if little or no progress is seen over time. However, these drugs should be given only in combination with behaviour modification and essentially as a last resort, on advisement of a vet. In the case study example, it is highly likely not only that the threat is correctly identified as the new baby and that extra attention given to the cat combined with certain modified methods of feeding, for example, involving the young child, the issues surrounding the urination and spraying should quickly be resolved.REFERENCES. American Society for Prevention of Cruelty to Animals [ASPCA]. 2007. Animal Behavior Center: Cat Behavior. http://www. aspca. org/site/PageServer. Beaver, B. V. 1992. Feline Behavior: A Guide for Veterinarians. W. B. Saunders Company, Sydney. Bradshaw, J. W. S. 1992. The Behavior of the Domestic Cat. C. A. B International UK. Fo x, M. W. 1974. Understanding Your Cat. N. Y. : Coward McCann (London). Fox, M. W. 1975. The behaviour of cats. In: The Behaviour of Domestic Animals.Ed. E. S. E. Hafez. Bailliere Tindall. Hart, B. L. 1980a. Feline behaviour: A practitioner monograph. Vet. Practice Publishing Co. , California. Liberg, O. 1981. 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