How to Account for Discounted Bonds

Notice that under both methods of amortization, the book value at the time the bonds were issued ($104,100) moves toward the bond’s maturity value of $100,000. The reason is that the bond premium of $4,100 is being amortized to interest expense over the life of the bond. Let’s use the following formula to compute the present value of the interest payments only as of January 1, 2024 for the bond described above.

Calculating the Bond Discount Rate

In other words, the number of periods for discounting the maturity amount is the same number of periods used for discounting the interest payments. To obtain the proper factor for discounting a bond’s interest payments, use the column that has the market’s semiannual interest rate “i” in its heading. This column represents the number of identical payments and periods in the ordinary annuity.

Bonds Payable Issued at Par Journal Entry

• In this case, the business splits the loan into units called bonds, and for each bond a bond payable (note payable) is issued to the investor.
• The income statement for all of 20X3 would include $6,294 of interest expense ($3,147 X 2).
• The investors want to earn a higher effective interest rate on these bonds, so they only pay $950,000 for the bonds.
• He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own.

Such discounts occur when the interest rate stated on a bond is below the market rate of interest and the investors consequently earn a higher effective interest rate than the stated interest rate. The second way to amortize the discount is with the effective interest method. This method is a more accurate amortization technique, but also calls for a more complicated calculation, since the amount charged to expense changes in each accounting period. Retirement of bonds is the process of a business repaying the amount of the bond to the investors. Retirement of bonds normally happens when the bond reaches its maturity date, but can happen at an earlier date if the terms of the bond permit.

Straight-Line Amortization of Bond Premium on Annual Financial Statements

When a corporation prepares to issue/sell a bond to investors, the corporation might anticipate that the appropriate interest rate will be 9%. If the investors are willing to accept the 9% interest rate, the bond will sell for its face value. If however, the market interest rate is less than 9% when the bond is issued, the corporation will receive more than the face amount of the bond. The amount received for the bond (excluding accrued interest) that is in excess of the bond’s face amount is known as the premium on bonds payable, bond premium, or premium.

The bond coupon rate is normally a fixed rate for the term of the bond and interest is usually paid every six months. Journal entries usually dated the last day of the accounting period to bring the balance sheet and income statement up to date on the accrual basis of accounting. It is reasonable that a bond promising to pay 9% interest will sell for less than its face value when the market is expecting to earn 10% interest. In other words, the 9% $100,000 bond will be paying $500 less semiannually than the bond market is expecting ($4,500 vs. $5,000). Since investors will be receiving $500 less every six months than the market is requiring, the investors will not pay the full $100,000 of a bond’s face value.

In computing the present value of a bond’s interest payments, “n” will be the number of semiannual interest periods or payments. While the issuing corporation is incurring interest expense of $24.66 per day on the 9% $100,000 bond, the bondholders will be earning interest revenue of $24.66 per day. With bondholders buying and selling their bond investments on any given day, there needs to be a mechanism to compensate each bondholder for the interest earned during the days a bond was held. The accepted technique is for the buyer of a bond to pay the seller of the bond the amount of interest that has accrued as of the date of the sale. For example, if a 9% $100,000 bond has a date of January 1, 2024 and it is sold on January 31, 2024, the buyer of the bond is required to pay the seller of the bond one month’s interest amounting to $750 ($100,000 x 9% x 1/12).

When Market Interest Rates Increase

When a bond is sold at a discount, the amount of the bond discount must be amortized to interest expense over the life of the bond. In our example, there will be interest payments of $4,500 occurring at the end of every six-month period for a total of 10 six-month or semiannual periods. This series of identical interest payments occurring at the end of equal time periods forms an ordinary annuity.

The discount is the difference between the amount received (excluding accrued interest) and the bond’s face amount. The difference is known by the terms discount on bonds payable, bond discount, or discount. If the company issues only annual financial statements and its accounting year ends on December 31, the amortization of the bond discount can be recorded on the interest payment dates by using the amounts from the schedule above. In our example, there is no accrued interest at the issue date of the bonds and at the end of each accounting year because the bonds pay interest on June 30 and December 31.

As we had seen, the market value of an existing bond will move in the opposite direction of the change in market interest rates. Finally, at the end of the 5 year term (the maturity date) the bonds have to be paid and the following journal completes the transaction. It is important to note that there is an inverse relationship between the market interest rate (i) and the bond price. When the market interest rate increases, the bond price decreases and vice versa. When a bond is issued at a premium, the carrying value is higher than the face value of the bond.

First, let’s assume that a corporation issued a 9% $100,000 bond when the market interest rate was also 9% and therefore the bond sold for its face value of $100,000. To determine how much discount the company should offer while issuing its bond, the concept of the TVM is applied. Accordingly, the issue price of a bond is the total present value of all coupon payments and the current value of the redemption amount. If the company issues the bond at a coupon rate, which is less than the market interest rate, the investor won’t buy the entity’s discount on bonds payable formula bonds because it will bring a lower return on his investment compared to the market. Further,  in such a scenario, the entity will face challenges raising money through bonds.

Bonds payable are long term liabilities and represent amounts owed by a business to a third party. A business will issue bonds payable if it wants to obtain funding from long term investors by way of loans. The difference is the amortization that reduces the premium on the bonds payable account. It is also true for a discounted bond, however, in that instance, the effects are reversed. Another way to consider this problem is to note that the total borrowing cost is increased by the $7,722 discount, since more is to be repaid at maturity than was borrowed initially.

In our example, there will be a $100,000 principal payment on the bond’s maturity date at the end of the 10th semiannual period. The single amount of $100,000 will need to be discounted to its present value as of January 1, 2024. These interest rates represent the market interest rate for the period of time represented by “n“. Always use the market interest rate to discount the bond’s interest payments and maturity amount to their present value.

When Market Interest Rates Decrease

Note that under the effective interest rate method the interest expense for each year is decreasing as the book value of the bond decreases. Under the straight-line method the interest expense remains at a constant annual amount even though the book value of the bond is decreasing. The accounting profession prefers the effective interest rate method, but allows the straight-line method when the amount of bond premium is not significant.

Bonds that do not have specific collateral and instead rely on the corporation’s general financial position are referred to as unsecured bonds or debentures. The bond’s total present value of $104,100 should approximate the bond’s market value. Let’s use the following formula to compute the present value of the maturity amount only of the bond described above. The maturity amount, which occurs at the end of the 10th six-month period, is represented by “FV” . The difference between the face value of the bonds ($100,000) and the cash ABC Corporation receives ($98,000) is $2,000.

He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a degree from Loughborough University. Our detailed brochure provides insights into how Remote Books Online can help you maintain accurate bookkeeping, stay tax-ready, and make informed financial decisions. Discover how our tailored bookkeeping services can support your business growth and simplify your financial management.

These fees include payments to attorneys, accounting firms, and securities consultants. These costs are referred to as issue costs and are recorded in the account Bond Issue Costs. Beginning in 2016, the unamortized amount of the bond issue costs are reported as a deduction from the amount of the liability bonds payable. Over the life of the bonds the bond issue costs are amortized to interest expense. To calculate the present value of the semiannual interest payments of $4,500 each, you need to discount the interest payments by the market interest rate for a six-month period.

• Present value calculations discount a bond’s fixed cash payments of interest and principal by the market interest rate for the bond.
• Therefore, you should always consult with accounting and tax professionals for assistance with your specific circumstances.
• This column represents the number of identical periods that interest will be compounded.
• This $8,500 return on an investment of $36,500 gives the investor an 8% annual return compounded semiannually.

This account is amortized over the life of the bond using methods such as the straight-line or effective interest method. A bond is sold at a discount when the coupon rate (the interest rate stated on the bond) is less than the prevailing market interest rates for similar bonds. In other words, investors would demand a discount on the purchase price to compensate for the lower interest payments they would receive. The bonds have a term of five years, so that is the period over which ABC must amortize the discount.

Михаил Зборовский: будущее Cosmobet и всей индустрии к 2030 году

Онлайн-казино как явление стремительно меняется под влиянием технологий, регулирования и запросов игроков. Михаил Зборовский, бенефициар Cosmobet, считает, что в ближайшие годы онлайн-жизнь будет только расти и развиваться.

Чего конкретно стоит ожидать от индустрии?

Изменения сегодня – меняют будущее завтрашнего дня. Давайте разберемся.

• Полноценное внедрение криптомонет: Существует множество альтернатив фиатным деньгам. Однако многие это игнорируют. В мире онлайн-досуга должны быть и виртуальные деньги.
• Развитие виртуальной реальности: К 2030 году цифровые казино станут реальностью, позволяя игрокам перемещаться по цифровым игорным залам и взаимодействовать с другими пользователями.

Сравнение гемблинга сегодня и в 2030 году

Технический прогресс удивляет нас каждый день, то, что было невозможным несколько лет назад, уже стало реальностью. Индустрия азартных развлечений не должна стоять в стороне от прогресса. Только систематические инвестиции и привлечение новых умов приведут нас к чему-то новому.

Пытаясь предсказать что-то, мы создаём это уже сегодня. Не стоит полагаться, что кто-то сделает работу за нас. Множество операторов будут ориентироваться на прорывные решения и адаптироваться под них. Соответственно, только “первопроходцы” новых технологий смогут устоять в ужесточённой конкуренции.

Career Development 101: How to Advance from Python Developer to Lead Developer

Therefore, location also plays a significant role in finalizing the pay structure of a python developer. The time required to learn and master Python depends on your learning pace, capacity, consistency, and practice. If you put in all the hard work, practice code regularly, and build projects, you can surely learn Python in three months. Create your YouTube channel or start a blog where you showcase and share your knowledge with other learners. You can show your entire learning and programming journey, mentor other aspirants, and communicate your knowledge.

Your employees are resisting new learning programs. How can you change their minds?

There must a strong reason why top companies like Google, Netflix, Spotify, Pinterest use Python for their back-end services. In comparison to other back-end languages, Python has the following features it favors. A Python Developer definitely gets a handsome salary in India or abroad. In India, a Python developer gets an approximate salary of 9.75 LPA. Learn how to maintain quality assurance standards during expedited testing with effective prioritization and streamlined processes. Discover how to inject humor into speeches and uplift your team’s morale with these motivational speaking strategies.

You’re evaluating your company’s future strategies. How does risk-taking affect long-term sustainability?

Python developer’s salaries will be affected by many factors inclusive of location, skills they Senior/Tech Lead Python Developer job possess, job role, employer, and experience. Let us look in more depth at the factors affecting Python Developer salary. This range could go from the high of ₹1 million per annum to the low of ₹241k per annum. Now you must know the significance of a Python programming language and a Python developer.

• You can show your entire learning and programming journey, mentor other aspirants, and communicate your knowledge.
• PyQt is a Python binding of the well-known cross-platform Qt framework, which is used to create graphical user interfaces (GUIs) for desktop and mobile applications.
• A senior Python developer with 5+ years of experience with a deep understanding of Python and its ecosystem.
• Python has numerous built-in functions, but you can also write your own to handle specific tasks.
• A Python Developer definitely gets a handsome salary in India or abroad.

Popular Career Resources

Soft skills such as effective communication, leadership, and the ability to mentor team members are also critical in managing a successful development team. A senior Python developer is the best assistant when your project requires robust experience, leadership, and deep technical expertise in the Python ecosystem. Their broad knowledge, high-level problem-solving skills, and ability to design scalable architectures guarantee your software is efficient, maintainable, and will provide long-term value.

The great thing about taking this career path is that you don’t need to get a formal education to be good at it. A simple search on the Internet gives you a lot of online courses that can transform you from a complete beginner to an advanced Python programmer. As most developers say, learning to code is the same as Full stack developer roadmap learning how to derive a solution for any given problem.

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• Every day, millions of workers use the company’s AI lead conversion and communication platform to help them get more leads and make more money.
• Object Relational Mappers or ORM is a part of Python libraries that allows a Python developer to make modifications in their stored database using the Python language itself.
• Any company that is looking for a Python developer wants you to become a part of their software engineering team.
• You can also build connections in your field, gain experience working in a team, and acquire advanced technical skills.
• Yet, they prevalently require supervision and mentorship to grow into more roles possessing higher competence.
• Most Python developers earn between $70k and $140k per year based on experience, with the average salary typically falling between $100k and $130k.
• What if we consider the number of years you’ve been in the Python development field?

Survey results also showed that Python is an admired technology, with 67.6 percent of respondents reporting they want to work with Python in the future 4. Stakeholder management involves maintaining strong relationships with clients and other stakeholders while meeting their expectations. Technical leads also need to be skilled in risk management to identify potential risks and make informed decisions for the success of the project.

Дивиденды что это такое, как выплачиваются, как получать дивиденды с акций

После того как нужная сумма собрана, вы приходите и забираете свое имущество обратно. О решении выплачивать дивиденды компании обычно сообщают с марта по май. Также у брокеров есть libertex отзывы календарь дивидендов, по которому можно наметить будущие даты покупки. Ее акции торгуются в рублях, а дивиденды компания выплачивает в долларах. Дивиденды — это часть прибыли компании, которой она делится с акционерами в благодарность за поддержку. Как если бы друг одолжил вам денег на крупную авантюру, она удалась, и вы поделились с товарищем частью выигрыша за помощь в трудную минуту.

• Распределение дивидендов происходит исходя из количества и вида акций, а также долей держателей акций.
• Спустя некоторое время цена акций обычно восстанавливается до уровня, который был до отсечки.
• Инвестор покупает только акции компаний, которые платят дивиденды.
• Существует как минимум две классификации дивидендов — в зависимости от формы выплаты и в зависимости от регулярности выплат.
• Roadmap позволяет оценить, удалось ли достичь цели в установленные сроки или же потребуется дополнительное время.
• А с недавних пор, если налогооблагаемая база более пяти миллионов рублей, придется заплатить налог в 15%.

Можно ли досрочно погасить обязательства по сделке РЕПО?

Поймёте, как выделить бюджет на инвестиции и выгодно торговать ценными бумагами. Научитесь зарабатывать и не терять деньги на вложениях. Начнёте свой путь к финансовой свободе.Спикер курса — Юлия Афанасьева, биржевой инвестор с личным торговым счётом более 1 млн долларов.

Дивиденды — что это такое простыми словами

Размеры дивидендных выплат каждому акционеру зависят от количества ценных бумаг, которые ему принадлежат, а также от их вида. Дивиденды простыми словами — это часть прибыли компании, распределенная между ее акционерами. Дивиденды — это часть прибыли акционерного общества или другого эмитента акций, которая распределяется между hotforex обзор ее акционерами держателями акций.

Сделки РЕПО

Российские компании в основном платят деньгами, в редких случаях – товарами, материалами, сырьём, правом требования, недвижимостью. Если используется неденежная форма, важно, чтобы все активы были на балансе компании. Применяется этот вариант редко, поскольку неудобен для налогообложения – ФНС и Минфин считают такую операцию реализацией,  из-за чего возникает налогооблагаемая база. При этом статья 42 закона № 208-ФЗ говорит, что компания может принять решение о сроках выплаты по результатам квартала, 6, 9, 12 месяцев отчётного года. Некоторые гиганты, например, «Лукойл», вовсе отказались от эмиссии «префов». Чтобы выбрать оптимальную стратегию заработка на дивидендах, нужно понимать, как работает система выплат и как она влияет на стоимость акций.

Какие риски существуют при заключении сделки РЕПО?

Изучите финансовую отчетность компании за требуемый период. В ней отражено, получила ли компания прибыль и есть ли у нее на балансе нераспределенная прибыль прошлых лет. Если за отчетный период прибыли нет, дивидендов не будет.

🔎Плюсы и минусы сделок РЕПО

Если капитализация компании растёт, и она осваивает новые рынки, то есть все шансы на получение стабильных дивидендов. При этом лучше покупать акции разных предприятий, снижая таким образом риски. Наиболее популярным является первый вариант, поскольку он позволяет объективно определять дивидендную доходность разных акций. Данный показатель может изменяться под влиянием внутренних факторов и внешних экономических процессов.

• Выплата дивидендов Татнефтью, Сбербанком, ВТБ и другими компания отечественного сектора производится один единожды в год.
• Например, дату закрытия реестра по акциям компании установили на 15 января, понедельник.
• Инвестор должен был получить дивиденды в срок, но этого не произошло, даже не взирая на то, что в течение года прибыль у компании была.
• Изучите дивидендную политику компании и историю дивидендных выплат за предыдущие периоды.
• Следующим этапом будет оценка финансовой отчетности компании и ее итогов.
• Планировать и учитывать эти начисления в своих стратегиях можно с помощью дивидендного календаря от Альфа-Инвестиций.

Основные характеристики дивидендов

Помимо акций рассчитывать на получение дивидендов можно и при инвестировании в другие финансовые инструменты, например в некоторые ПИФы и ETF фонды. Отследить получение выплаты по дивидендам можно что такое спекуляция в «Личном кабинете» пользователя. Компания может платить дивиденды раз в год, а может по результатам первого квартала, полугодия, девяти месяцев — всё зависит от её политики. А вот сроки, в которые компания обязана перечислить дивиденды после их назначения, регламентированы. Дивиденды и купонные выплаты по ценным бумагам, размещённым на ИИС-3, зачисляют только на ИИС-3.

Agile Project Administration Course Master Agile Manifesto Principles

Responding to Change Over Following a PlanTraditional software improvement regarded change as an expense, so it was to be avoided. The Agile Manifesto is comprised of four foundational values and 12 supporting ideas which lead the Agile method to software program development. Every Agile methodology applies the four values in different ways, but all of them rely on them to information the event and delivery of high-quality, working software.

Some proponents of the Extreme Programming methodology had gathered at a gathering in Oregon within the US within the spring of 2000. There was speak of assist for ‘light’ methodologies and processes. Based Mostly on this session, articles had been written about ‘light methodologies’ corresponding to ‘Extreme Programming’ (XP), Adaptive software program development, Crystal and SCRUM. In September of that yr it was decided to plan a follow-up assembly with all the inventors of these ‘light’ methodologies to additional focus on the topic.

Map Your Progress

• Barriers are broken easily when teams can converse in particular person.
• Implementing an Agile Manifesto is not about only adopting the principles, additionally it is about how a corporation shifts its culture from a rigid one to a more flexible method.
• In the Scrum methodology, these timelines are generally known as sprints, which often run between one and 4 weeks lengthy.
• Agile just isn’t about working exhausting, but about how to work smarter.
• By delving into their specific wants whereas the software program is still being constructed, developers can achieve priceless insights to create the ultimate person experience.

Team engagement and communication are more useful than heavyweight software development processes and tools. Besides, there isn’t a point in having all the tools and processes without efficient interaction between people. The time-boxed workflow, with a set variety of duties to complete in a given iteration, also makes measuring group pace and efficiency far simpler in comparability with projects that span many months. The Agile Manifesto is a doc that defines twelve rules of agile software development and 4 agile values.

The Agile Manifesto is a documentation that identifies four key values and 12 ideas that its authors imagine Software Developers should use to guide their work. Manifesto for Agile Software Development was produced by 17 developers during an outing on Feb. With Agile, the shortness of an iteration means priorities may be shifted from iteration to iteration and new options can be added into the following iteration.

The mixture of values and principles remains to be as related because it was 20 years ago and should underlie any agile approach. In addition, it could be helpful to often remind yourself of the guiding ideas again and again, ought to the Agile mindset ever want a jolt or prioritizations turn into unclear. Particularly for teams which may be simply getting began with agile, it can be useful to maintain referring to and internalizing the Agile Manifesto.

Which Statement Is Part Of The Manifesto For Agile Software Program Development?

Business people and builders must work together day by day throughout the project. However what precisely are the most effective https://www.globalcloudteam.com/ practices outlined within the Agile Manifesto? In this article, we will explain the core rules and values of the Agile Manifesto and outline how you have to use the manifesto in apply. Agility refers to the capability of an organisation to rapidly react to unpredictable eventualities and reply to unclear necessities within the context of product growth.

The 4 Values Of The Agile Manifesto

Goal to deliver software to your users at regular intervals all through the project life cycle, quite than maintain them ready for one final deliverable. These 4 values kind the basis of Agile software program improvement, highlighting key priority areas for teams to focus their energies on. The core values are supported by the 12 Agile Manifesto principles.

Keep on high of your Agile tasks with this ready-to-use Smartsheet template. Monitor duties by begin and finish dates, see how modifications influence your timeline with dependencies, and keep everybody aligned with progress updates, task assignments, and automatic workflows. Perfect for groups that must adapt rapidly and maintain stakeholders within the loop. In this article, you’ll find a brief synopsis of the Agile Manifesto. This easy-to-follow guide blockchain development supplies an summary of this approach, and uncovers its impression on the software program development industry. Waterfall project administration represents a linear life cycle, whereas agile is a continuous iteration of improvement and testing.

Properly, it’s as a end result of Agile practices prioritize staff collaboration and continuous improvement, serving to organizations stay nimble, adaptive, and aware of changing market demands. Due To This Fact, focus extra on the development and sooner supply of software than overdoing documentation. This means that working software program is extra important than excellent software.

The Agile Manifesto is a short and concise doc by which the 4 values and 12 principles for Agile software improvement are described. They additionally reveal the movement’s intent as described by Alistair Cockburn, one of the signatories to the Agile Manifesto, which is to deliver development into alignment with business wants. Uncover all you need to find out about Scrum, turning into a Scrum Grasp, and how it relates and differs from agile project administration. A great approach to study Agile and the benefits it brings is to begin to implement Agile rules inside your improvement group. If you’d like to deepen your understanding of Agile, simply out of curiosity or with a view to creating your individual team an Agile one, there are a selection of QA programs on provide that will assist you attain your targets. The thought is that the shorter the sprint, the greater the momentum of the group, and the quicker the top consumer will benefit from the completion of the work.

The “Manifesto for Agile Software Program Development”, or “Agile Manifesto” for short, is a set of values which might be necessary in agile software development. It was written in February 2001 by 17 nonetheless essential representatives of the agile software program improvement and agile world. That means the Agile Manifesto celebrated its twentieth anniversary February this year(2021). However, it is nonetheless as relevant at present because it was when it emerged again in 2001.

Ari van Bennekum, Co-Founder of IFAAI, also knows that agility is no longer restricted to just one industry. It is necessary to him that people see the benefits of agility in all areas of life. LSD can be known as the Minimal Viable Product (MVP) strategy.

The Manifesto for Agile Software Growth emerged as a transformative guide agile manifesto definition to Software Development. The intention of Agile is to align improvement with enterprise needs, and the success of Agile is obvious. Agile initiatives are buyer targeted and encourage buyer steering and participation. As a result, Agile has grown to be an overarching view of software program growth all through the software business and an industry all by itself.

After the Agile Manifesto was launched, the alliance grew to type a global non-profit organization, which now has a community of greater than seventy two,000 members. The Agile Alliance hosts regular conferences and organizes initiatives to support local teams. We supply a wide variety of programs and programs constructed on adaptive curriculum and led by main trade experts.

Is Drug Addiction a Choice or Disease?

The studies by Davis et al.54 and Gearhardt et al.55 found that more than half of obese adults diagnosed with FA (based on YFAS) also met the criteria for BE. We observed that people with FA presented slightly more impairment in psychological functioning than people with high scores on the BES scale without FA. FA might represent a medium stage on the BE psychopathology continuum but it is a very cautious suggestion worth further studies. These results might be in line with the eating disorders continuum defined by Davis4 and the reward-based process model connecting negative emotional states and food addiction56. We might hypothesize that the FA + BE group represents addiction to quantity and specific types of food.

From a legal and policy standpoint, addressing drug addiction involves navigating a complex landscape of regulations, enforcement, and public health initiatives. The criminalization of drug use has historically shaped the societal response to addiction, often leading to punitive measures rather than a focus on treatment and rehabilitation. Medical interventions for drug addiction focus on managing withdrawal symptoms, addressing underlying health issues, and assisting in the process of detoxification.

What Is Drug Addiction?

Discover how families suffer from alcohol abuse, its impact, and the path to healing through support and therapy. Discover the power of practicing gratitude in recovery and enhance your mental health and relationships. Explore essential things to consider before reconciling with family in addiction recovery for lasting healing.

The first use of a drug is due to addiction, but once the drugs have altered the brain, it becomes challenging for that addicted person to stop. There is an argument that addiction is not a disease “because people have recovered without treatment.” Everyone is different. People with mild addictions may recover with very little or no treatment, but people with more severe forms of addiction may need intensive treatment along with a lifelong treatment plan that continuously evolves.

Renowned Alcohol Rehab Centers in Kansas

Understanding the complex interplay of genetic predisposition, environmental influences, and psychological and social factors is essential in addressing the multifaceted nature of addiction. By recognizing and addressing these factors, individuals struggling with addiction can receive more tailored and effective treatment approaches to help them overcome their challenges and move towards recovery. Understanding the definition of drug addiction and the different types of drugs involved is essential in navigating the complexities of this condition and exploring the underlying factors that contribute to addiction behaviors. By recognizing the diverse nature of drug addiction, individuals, healthcare providers, and policymakers can work towards developing effective prevention and treatment strategies to address this public health issue.

Supporting Loved Ones in Recovery

The American Society of Addiction Medicine (ASAM) further defined addiction as a chronic brain disorder rather than merely a behavior problem or the result of poor choices IU Health. Substance addiction and behavioral addiction share similarities, but also have distinct differences. Both involve compulsive behaviors that are hard to control and negatively impact the person’s life.

Explore Cory Monteith battling addiction, his journey, struggles, and the lasting impact on those he loved. Discover the truth behind the question, “is drinking a bottle of wine bad?” Unveiling the effects on health. Explore Russell Brand’s addiction journey, recovery, and advocacy that inspires others to conquer their demons. Explore why alcoholics crave sugar and the neuropsychology behind these intense cravings.

Mind-Body Connection: How Physical Health Affects Addiction Recovery

Behavioral researchers like Dr. Lewis try to argue this by acknowledging that the brain does change during addiction, but they view it as a situation like playing with clay. The brain is altered by drugs, making poor choices more likely, but they believe that if the drugs are removed, the brain will eventually “remold” itself back to its normal shape. As a result, drug abuse becomes fundamentally linked to their brain and is no longer a free choice. Addiction treatment experts weigh in on both sides of the debate as to whether drug or alcohol addiction are the result of bad choices or an illness.

Environmental toxicants can also impact the dysregulation of mesolimbic dopamine turnover, which can increase the likelihood of addiction. Addiction is a complex and multifaceted issue that affects countless individuals regardless of age, race, sex, or income. Understanding its definition and the brain changes that occur during addiction is crucial to unraveling the ongoing debate of is addiction a choice or a disease?. Advancements in understanding the biological underpinnings of addiction have great potential for improving prevention and treatment methods. Multiple biological models have been proposed to understand addictions and addiction vulnerability, including reward-centric models, motivation-focused models, and models focusing on adolescent vulnerability to addiction.

• Addiction is a complex and multifaceted issue that affects countless individuals regardless of age, race, sex, or income.
• These approaches typically involve a combination of medical interventions and behavioral therapies.
• If left untreated, the person’s body, relationships, and even life could be in danger.
• The “addiction is a choice” viewpoint is mostly from individuals and some smaller grounds groups.
• These factors can also make it more difficult for individuals to recover from addiction.
• As the debate between viewing drug addiction as a disease or a choice continues, acknowledging and understanding the dual perspectives is crucial in navigating this complex issue effectively.

Usually, this happens because of the long-term psychological effects that stay in the brain of someone with a substance use disorder. A relapse can be caused by various kinds of triggers that will vary from person to person. However, with a strong support system, professional therapy, and careful monitoring, addiction recovery can be managed long-term. Even when someone enters recovery, these changes can impact the brain long-term, calling for professional addiction treatment that involves a whole-patient approach including medication and psychotherapy. Thankfully, successful recovery is possible for people with substance use disorders, and many programs have been carefully created to help sober house rebuild the parts of the brain that were damaged by drug misuse.

These therapies aim to modify harmful behaviors and thought patterns, develop coping strategies, and enhance motivation for positive change. Counseling, psychotherapy, and support groups are common forms of behavioral therapies used in addiction treatment. The choice model of addiction posits that individuals actively choose to engage in drug use or addictive behaviors. It emphasizes personal responsibility and the role of free will in the development and continuation of addictive habits. According to this perspective, individuals have the autonomy to make decisions regarding substance use and can choose to abstain or seek help when faced with addiction. Within the realm of drug addiction, there are contrasting perspectives regarding its nature, with one prevalent viewpoint being the disease model.

There’s no shame in voicing your needs—it only signals your strength and commitment to change. A personalized treatment plan empowers you to identify and address what’s driving your addictive behavior, and to create lasting life change. Someone might try a drug or alcohol for the first time because they’re simply curious, or they’re influenced by peer pressure.

They share characteristics with other medical diseases, yet have their own unique features. As with type II diabetes, hypertension and many cancers, there are genetic, biological and environmental influences. As with Tourette syndrome, patients can inhibit their compulsive behaviours, yet sustaining these choices is difficult and contextually modulated. Finally, in this view, an addiction is only 1 possible expression of the pre-existing traits. Understanding both genetic factors and environmental influences is crucial in the ongoing debate of is addiction a choice or a disease?. This dual perspective can lead to more effective prevention and treatment strategies, recognizing the https://yourhealthmagazine.net/article/addiction/sober-houses-rules-that-you-should-follow/ multifaceted nature of addiction.

• Critics of the disease model argue that people should be held accountable for their actions, including their choice to use drugs.
• According to this perspective, individuals have the autonomy to make decisions regarding substance use and can choose to abstain or seek help when faced with addiction.
• To further complicate matters, some people are more prone to addiction than others.
• Understanding these influencing factors can provide insight into why relapse occurs and inform strategies to prevent it.
• Different types of drugs can affect various neurotransmitters, including dopamine, serotonin, and norepinephrine.
• It’s a chronic disease that affects the brain’s reward, motivation, and memory functions.

Due to the fact that the FA + BE group was markedly more impaired and experienced more severe psychological symptoms, it might be recommended to check FA symptoms when assessing a history of binges. They may be often diagnosed together, but due to the behavior structure and slightly different symptoms, professionals may have to match the effective treatment. Treatment of BE could be ineffective if we do not take potential FA symptoms into account. Of note, disordered eating behaviors might not be related to higher BMI, but they might be a risk factor for developing obesity in the future.

Contact an expert with Master Center for Addiction Medicine to figure out a plan that works for you. In both cases, understanding the role of genetic and environmental factors can help in developing effective prevention and treatment strategies. Recognizing addiction as a disease, rather than a choice, can also reduce stigma and promote a more compassionate approach to those struggling with addiction. On the other side of the debate, the choice model of addiction argues that addiction is a result of personal choices and behaviors. It suggests that individuals have the power to stop using drugs or alcohol at any time and that addiction is simply a matter of willpower.

Михайло Зборовський – людина, що завоювала повагу

У сучасному світі бізнесу, успіх визначається не лише професійними досягненнями, а й особистими якостями лідера. Наполеглива праця та віра в себе – ось інструменти для здобуття поваги, як серед конкурентів, так і серед власних працівників. Пройшовши цей складний шлях, Михайло Зборовський став асоціюватися з відповідальністю, відкритістю та чесністю.

Дії, що генерують довіру

Маючи багаторічний досвід у сфері технологій та гемблінгу, Михайло успішно керує проектами які встановлюють нові стандарти якості.

1. Професіоналізм та досвід. Не бувши майстром своєї справи, важко здобути успіх, чи тим паче вести когось за собою. Важливо багато працювати, щоб здобути ці характеристики.
2. Мислення, що веде до інновацій. Михайло Зборовський завжди стежить за світовими трендами та тенденціями. По-перше, це допомагає тримати мозок відкритим до нових ідей, а по-друге, не допускати чужих помилок.
3. Чесність перед самим собою. Один із найважливіших аспектів роботи – це прозорість. Бізнес вести легше, коли ти довіряєш людям та вони тобі. Лише відкритий діалог з гравцями та конкурентами буде цьому сприяти.
4. Соціальна відповідальність. У тяжкі часи для країни, важливо бути прикладом для людей. Робити та показувати добрі справи, не стояти осторонь від проблем.

Професіоналізм та чесність – перш за все

Важко бути лідером, але хтось має брати на себе цю відповідальність. Як показав час, в професійних здобутках пана Михайла ніхто не сумнівається. Він є живим прикладом того, що всього можна досягти самотужки, треба лише віра в себе, та те, що ти робиш.

Minnesota Bookkeeping & Payroll Services

At Versatile Bookkeeping, Minnesota Bookkeeping & Payroll Services, we want to help you with your accounting needs to create more time for you to deal with other things that can help grow your business. We are experienced in all the latest bookkeeping and payroll tools. • Utilizing accounting software systems and Enterprise Resource Planning (ERP) tools for efficient financial management. • Accurately processing financial transactions on a daily basis, which includes verification, classification, computation, posting, and recording of accounts receivables’ data. We are offering a contract to hire employment opportunity for an Accountant in Dassel, Minnesota, 55325, United States.

Say goodbye to bookkeeping stress, Minneapolis

• Based in Little Canada, this entry-level Accountant job is a long term contract opportunity.
• We are offering a permanent employment opportunity for a Payroll Accountant in the non-profit sector, based in Minneapolis, Minnesota.
• During the monthly close, you will be responsible for many aspects of internal reporting.
• The end result is a set of accurate financial statements—an income statement and a balance sheet.
• If there’s any change in your bookkeeping team, we’ll let you know as soon as possible and make sure the transition is a smooth one.

We are recruiting an Office Manager role for our team located in Brooklyn Park, Minnesota. In this role, you will handle a variety of accounting tasks, including the management of Accounts Payable and Accounts Receivable, journal entries, and month-end processes, within the manufacturing industry. Once we have everything set up, we’ll complete a month of your bookkeeping. Our bookkeepers reconcile your accounts, categorize your transactions, and make necessary adjustments to your books. The end result is a set of accurate financial statements—an income statement and a balance sheet. Robert Half is bookkeeping services minneapolis actively searching for an Entry Level Accountant for a role.

Simple, straightforward pricing for everything your business needs.

• With online bookkeeping services and real human support, Bench is the expert financial solution your business deserves.
• Not sure where to start or which accounting service fits your needs?
• • Contributing to day-to-day decision making by providing necessary and timely information to the management.
• We are recruiting an Office Manager role for our team located in Brooklyn Park, Minnesota.
• Diversity sparks evolution and teamwork unites us, our customers, and the communities we serve.
• • Efficiently and accurately oversee the processing of customer credit applications.

• Maintaining the accuracy of financial data, supporting in tax compliance activities. Our aim is to take the worry and frustration out of bookkeeping and payroll, simplify your record keeping and money management and save you money. If you are looking for one-time assistance or you want bookkeeping and payroll off your plate, then contact us and we will help you. With our excellent one-on-one training, we can help you make the most of your QuickBooks program. Learn how to build, read, and use financial statements for your business so you can make more informed decisions. The magic happens when our intuitive software and real, human support come together.

• The magic happens when our intuitive software and real, human support come together.
• • Handle Balance Sheet Account tasks, ensuring all financial statements are accurate and up-to-date.
• Get free guides, articles, tools and calculators to help you navigate the financial side of your business with ease.
• • Carry out month-end close procedures effectively and within the required time frame.
• As a Staff Accountant, you will prepare monthly and year-end closings, journal entries, fixed asset maintenance, bank reconciliation, and general ledger reconciliation.
• • Collaborate with the CPA to develop and maintain financial statements.
• Get your bookkeeping, income tax prep, and filing done by experts—backed by one powerful platform.From startups to agencies, Bench works with Minneapolis small businesses.

Customized Bookkeeping Services so You Can Focus on Your Business

• Our bookkeepers have a deep understanding of local Minneapolis and Minnesota state tax laws, ensuring that your business utilizes all possible deductions and remains in full compliance.
• • Provide backup support to the company Controller and other team members as needed.
• With Bench, your business’s financial health is our top priority.
• Say goodbye to piles of paperwork and time-consuming manual tracking—we automate inputs directly from linked accounts.
• We know that different Minneapolis businesses have different bookkeeping and payroll needs.
• Get insights from one central dashboard so you can easily understand the health of your business and make strategic decisions.
• The role involves monitoring and reconciling general ledger accounts, creating journal entries, and resolving accounting issues.

Book a demo today to see what running your business is Bookkeeping for Chiropractors like with Bench. Robert Half has an exceptional opportunity for an Accounting Clerk to assist companies in Minneapolis on a contract basis. This position would include but not limited to matching and batching invoices, processing expense reports, processing checks, handing AR invoicing, and resolving A/P issues. • Ensure accurate data entry and maintenance of customer credit records.

We use Plaid, which lets you securely connect your financial accounts Certified Public Accountant to Bench in seconds. This feature saves you the time and effort of manually uploading documents. • Contributing to day-to-day decision making by providing necessary and timely information to the management. • Efficiently and accurately oversee the processing of customer credit applications. • Handling bank reconciliations to ensure financial transparency.

• Monitor and manage customer accounts, taking necessary actions when needed. • Maintain and manage customer credit records with utmost precision. Our platform allows you to automate data inputs from most major providers to avoid common mistakes. We partner with merchants like Gusto, Stripe, Shopify, and Square—so your finances are always accurate. Our team of pros is familiar with Minnesota tax rules and will customize their approach to your business’ unique needs.

Services

• Ensuring the accurate and efficient processing of accounts and incoming payments, adhering to the company’s financial policies and procedures. Robert Half is looking to hire an Accounting Clerk for a contract position at a well-respected organization. Come work in a stimulating work environment in a position with excellent growth opportunity and consistently rewarding work. Supporting Strategies | Minneapolis, MN Supporting Strategies provides outsourced accounting, bookkeeping and controller services to growing businesses and nonprofit organizations. There are some times that we’ll request documents from you (like account statements or receipts), just to ensure the information we have is correct. If you need to share files with your bookkeeping team, it’s as simple as uploading a file.

Михаил Зборовский: грядущие изменения в индустрии развлечений

Современные технологии стремительно меняют сферу развлечений, делая ее более интерактивной, персонализированной и безопасной. Михаил Зборовский считает, в ближайшие годы нас ждут глобальные изменения в индустрии развлечений, и ключевую роль в этом сыграют искусственный интеллект.

Технологии, что определят будущее индустрии развлечений

Гемблинг – одна из самых быстрорастущих отраслей, в ближайшие 5-10 лет нас ждут следующие изменения:

• Рост мобильного гемблинга. Более 70% ставок уже совершаются через смартфоны, и эта доля продолжит расти.
• Интеграция AI в онлайн-казино. Системы будут автоматически анализировать поведение игроков и предотвращать мошенничество.
• Создание метавселенных для гемблинга. Пользователи смогут взаимодействовать в виртуальной среде, участвовать в турнирах и соревнованиях.
• Развитие ответственного гемблинга. Технологии помогут предупреждать игровую зависимость и защищать пользователей.

Будущее – уже наступило

Индустрия развлечений – это слияние технологий и максимальная персонализация. Визионер Михаил Зборовский утверждает: 

– “Уже в ближайшие годы нас ждет более безопасный, инновационный и захватывающий формат развлечений, который изменит привычный мир гемблинга, видеоигр и онлайн-казино.”

What Is Enterprise Resource Planning ERP?

An ERP, or enterprise resource planning, is a software or system businesses use to plan and manage their daily activities, such as supply chain management, manufacturing, and financials. In this paper, we give a concise studious overview and presentation of the key factors of the success in ERP implementation projects with causes of unsuccessful implementations in practice. Main goal of ERP system implementation project in particular deadline with limited costs and capacities, also the goal is successfully implemented integrated programme package, which covers enterprise’s business. Enterprise resource planning (ERP) system has been quite possibly the most famous business management system, giving advantages of continuous capacities and all in one communication Interior Design Bookkeeping for business in large organizations. Since ERP implementation influences whole organizations like interaction, individuals, and culture, there are various difficulties that organizations may experience in implementing ERP systems.

• As these technologies continue to evolve and mature, they will further enhance the capabilities of ERP systems, helping businesses become even more agile, efficient, and responsive to changing market conditions.
• In contrast, cloud ERP usually requires less upfront money because it is paid for typically through a monthly subscription; however, over time, the fees can cost more than a license.
• Departments across your business all have their own ways of storing important data like accounting documents, batch notes or sales orders.
• ERP software helps organizations track the movement of goods, connect various sources, optimize inventory levels, reduce lead times, and improve forecasting accuracy.

reasons to move to an ERP cloud solution

• Cloud-based technology was born in the last decade and developed, as a core principle, with an entirely different mindset and understanding of not only what was possible but what was needed to be successful for ERP platforms.
• The key is to prevent ERP projects from being split into smaller projects, which can result in cost overruns.
• By implementing best practices for ERP security, such as strong password policies and regular updates of both software and hardware components, businesses can close gaps and better protect against potential attacks.
• ERP systems are designed to integrate and automate core business functions.
• This resource-oriented objective of ERP reflects its origin as a tool for the manufacturing industry.
• When ERP software is delivered as a service in the cloud, it runs on a network of remote servers instead of inside a company’s server room.

Enhanced collaboration and communication are key benefits of implementing an ERP system within an organization. By utilizing a centralized database and integrating various departments, ERP enables teams to share information easily and work together more seamlessly. As an enterprise resource planner, ERP enables smoother operations and faster decision-making by automating manual tasks and providing real-time data visibility. This streamlining saves time and reduces errors, helping businesses achieve higher productivity levels. Enterprise resource planning – more commonly referred to as ERP – is a software system used to manage and maintain the functions of a business.

Features of ERP Systems

Additionally, these applications provide better control over financial operations, allowing for improved planning and forecasting. With real-time access to accurate financial data, decision-makers can make more informed choices regarding resource allocation and budgeting. Modern businesses must be prepared to adapt to the ever-changing landscape of their industry. One key aspect that sets enterprise resource planning (ERP) systems apart is their scalability and flexibility in adapting to these changes.

What are the different types of ERP systems?

Companies have full control over the system and data, as it resides within their premises. Customization and integration with existing systems can be more extensive, and this type of ERP usually requires dedicated IT resources for maintenance, updates, and security. Then, the hosting company loads the applications onto the server the client is renting, and both parties begin working to integrate the client’s processes and data into the platform. The three most common types of ERP are on-premises, cloud-based, and hybrid ERP. An on-premises ERP system is run on-location on a company’s servers, while cloud-based ERP operates on a third-party, remote server. Hybrid ERP is a mix of both, often with an on-premises ERP at headquarters and cloud-based ERP systems at subsidiaries.

Enterprise Resource Planning (ERP)

Often, the ERP vendor partners with a software developer with expertise in a specific industry to create add-ons to a general-purpose ERP system. When confirmation arrives that the customer received the shipment, the user creates an entry in the accounts receivable section of the general ledger, the collective name for the accounts in the ERP finance module. When payment arrives, the user enters the payment in the general ledger or a cash-management module, and the revenue is recorded and reconciled with the company’s bank account. Direct integration – ERP systems have connectivity (communications to plant floor equipment) as part of their product offering. This requires that the vendors offer specific support for the plant floor equipment their customers operate.

• Human resource management and business intelligence are important parts of modern ERP solutions.
• The next generation of young workers have grown up with seamless technology that is mobile, easy to use, and always-on.
• MRP didn’t go away, and the still-distinct purposes of MRP and ERP ensure a role for both.
• While success stories of ERP implementation abound due to its potential in resolving the problem of fragmented information, a substantial number of these implementations fail to meet the goals of the organization.
• These things can quickly get costly and may still leave you with unfulfilled requirements.

When ERP software is delivered as a service in the cloud, it runs on a network of remote servers instead of inside a company’s server room. The cloud provider patches, manages, and updates the software several times a year—rather than an expensive upgrade every 5 to 10 years with an on-premises system. The cloud can reduce both operational expenses (OpEx) and capital expenses (CapEx) because it eliminates the need for companies to purchase software and hardware, or hire additional IT staff. These resources can instead be invested in new business opportunities, and the organization is always up-to-date on the most recent enterprise resources definition ERP software.

This eliminates the need for manual data entry and reduces the risk of errors, leading to increased efficiency throughout the organization. With ERP software, employees can access real-time data, making informed decisions quickly and effectively. For domestic and global businesses alike, ERP systems became vital backbones of operation. Today’s cloud-based ERPs take this integration even further by offering real-time data analytics, enabling decision-making based on current trends rather than historical data. The journey of Enterprise Resource Planning (ERP) systems as pivotal business tools started in the 1960s, with early models focused on inventory management and control in the manufacturing sector. These companies didn’t succeed overnight; carefully selecting suitable ERP software was essential to align with each organization’s specific needs and goals.

• In addition to managing employee data, ERP applications also enable businesses to support continuous improvement teams through social functionality.
• This department also has to make sure that the work environment is inclusive, egalitarian, and diverse.
• As ERP system encompass financial data and management decision modules, accountants are important actors of the system both during implementa on and a er go-live stage.
• ERP facilitates interactions with customers, including sales and marketing, customer service and support.
• ERP systems are designed around a single, defined data structure (schema) that typically has a common database.

By selecting an ERP system that has been designed with your industry in mind, you can ensure that your organization’s unique needs are met. Selecting the right ERP solution for your business involves evaluating various factors, such as your organization’s specific needs, industry requirements, and future growth plans. You can select an ERP system that best supports your organization’s goals and objectives by carefully considering these factors. Several deployment options are available for ERP systems, including on-premises, cloud-based, and hybrid models. Each option has its advantages and considerations, and organizations should carefully evaluate their specific needs and requirements before selecting a deployment model. ERPs were originally designed for manufacturing companies but have since expanded to serve nearly every industry, each of which can have its own ERP peculiarities and offerings.

ERP software system types

A successful entrepreneur must have general knowledge of the world at large. This is essential not only for the purchase of materials and machinery, but also for the sale of goods and for taking important business decisions. It means to bring the factors of production Online Accounting together, assign each its proper task, and pay them remuneration when the work is done. It implies not only running of a business, but also shouldering the loss, if any. The man who undertakes all this work is called an organiser, or, more commonly, an entrepreneur. Human resources—Manages the end-to-end lifecycle of employee events, from recruiting to retirement, as well as employee-related costs, including payroll, benefits, training, and retention programs.