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Business Administration / 10 FUN FACTS ABOUT ACCOUNTANTS
« on: March 18, 2017, 07:46:09 PM »
Written by Karen Bennett, Marketing Manager at BrightPay:

1. Wikipedia describes accountants as ‘a practitioner of accounting or accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resource(s)’.

2. The word ‘accountant’ comes from the French word ‘compter’ or ‘computare’ which means to count or score. The words ‘accounting’ and ‘accountancy’ were in use in Great Britain in the mid 1800’s and come from the words ‘accompting’ and ‘accountantship’.

3. Accountants can work for the FBI !! Over 2,000 specialists accountants are employed by the FBI.

4. “Accounting involves high level maths” – The truth is most accountants use basic arithmetic and simple equations. Computers do most of the work. Accountants then analyse and interpret the results.

5. We have an accountant to thank for chewing or bubble gum – Bubble gum was invented by Walter Diemer, an accountant in 1928.

6. Accounting is thousands of years old, dating back to ancient civilizations. There is evidence of early auditing systems by the ancient Egyptians and double-entry bookkeeping too off in medieval Europe.

7. Accountants can pray to their own patron saint of accounts, St Matthew the Evangelist, author of the first of the Gospels. He is also the patron saint of tax collectors, bookkeepers, stock brokers and bankers.

8. Good news!! According to a salary guide, starting wages were set to increase by 4.7% in 2016. There continues to be a strong demand for accountants.

9. Seven out of ten accountants said they are happy with their accounting position, with most stating they would stick with their accounting career even if they could time travel back and change it all.

10. There a few celebrities that initially studied to be accountants including Mick Jagger, Eddie Izzard, John Grisham, JP Morgan, Robert Plant and Bob Newhart.


Expensive Implementation
Setting up an ABC system can be expensive and time-consuming. As business activities are analyzed, they must be broken down into each activity’s individual components. The entire process can use up valuable resources as data are collected, measured and entered into the new system. Businesses may also need the assistance of a consultant who specializes in the setup of an ABC system and can provide training on its use. Using software can add an additional expense to the implementation but it can be used to automate many of the manual aspects involved in using ABC.

Misinterpretation of Data
Reports produced by an ABC system contain information, such as product margins, that vary from the information reported for a traditional cost method. It’s also possible that some activity-based costs may be irrelevant in certain decision-making scenarios; for example, ABC does not conform to accounting standards and should not be used for external reporting. Since traditional cost figures tend to be the norm, interpreting ABC data along with regular accounting information can be confusing and lead to bad decision-making. The use of software can streamline the process of maintaining an ABC system and simplify its integration with regular cost accounting information.

Improves Business Processes
An ABC system allocates indirect costs based on a product’s cost driver, or the factor that creates the cost. As costs are allocated per product, a picture starts to emerge of which business processes are performing well and which ones need to be improved. ABC can be used to identify non-valued added activities and can help to better allocate resources to efficient and profitable activities. The use of ABC can also add value to the continuous improvement of business processes.

Identifies Wasteful Products
The ABC method accounts for costs similar to the way production work is performed, allowing your business to better understand where overhead costs are going. The data can identify wasteful products and unnecessary costs, so that resources can be used productively. The method also helps to fix the price of products or services that are excessive or incorrect. Overall product and service quality can improve as ABC’s data details production and cost issues that need to be resolved.


« on: March 14, 2017, 04:21:58 PM »
If you’ve been slow on the uptake when it comes to online advertising, you should begin ramping up your efforts. Online ad spend has seen consistent growth and is projected to overtake print, states a recent IAB report. If you haven’t yet familiarized yourself with online advertising, it’s time to do so. If you’re of the belief that advertising online is wasting your ad budget, think again. These are 9 reasons you should be advertising online:

1. Insight
Know exactly which ads brought in the highest number of qualifying leads. Know how many impressions were served, where they were served, and when. Identify your optimal channels, ad copy, and ad locations. The metrics and analytics available with online advertising allow you to see the exact cost of acquiring and converting a customer. Advertising online provides you with endless insight allowing you to become a more effective marketer. Marketers went from having no data to more data than we know what to do with. This is a great problem to have.

2. Targeting
Do you know the profile of your perfect customer? Online advertising gives you the ability to target and retarget the ideal prospects. Retargeting will serve ads based on prior engagement, enabling you to identify your ideal customer profile. Once you know what your customers look like, you will know just who to target and where to find all similar users online, making sure they too are being served your ads. When advertising online, you have the ability to target a population as specific as “men, age 18-35, who searched for Giants tickets between the hours of 7-10 pm” or as broad as “men, age 18-35” ensuring your message is in front of the right people at the right time.

3. Creative
Your ability to target goes beyond reaching the right customers. You can take this one step further and serve the creative that will best resonate with each target. There is a common misconception that online ads are of poor quality, when in fact digital advertising provides the opportunity to be highly engaging with video and other rich media. Using flash and in-banner video ads can increase brand recognition and highlight your competitive edge. Is one of your ads under-performing  A/B test your copy, your image, your headline and serve ads that are as dynamic as the online space in which they are living. A well-designed banner ad can turn your digital campaign from good to great.

4. Brand Awareness
Online advertising can be used to drive traffic to your site and build brand awareness. Effectively targeted campaigns can create brand influencers and reach complementary audiences. Use the endless online display space to be creative with rich media, establish your online presence, make an emotional connection, and get online consumers excited about who you are and what you have to offer. Online display enables brands to focus on their ideal audience and tailor messages that improve both recall and engagement.

5. Flexibility
Online advertising campaigns can be adjusted with a few clicks or keystrokes. You have the flexibility to respond to incoming data and make changes instantly. Similarly, you have the ability to pause campaigns or adjust your strategy in minutes. This flexibility allows you to stay in front of your customers– anticipate customer needs and adjust your ads before anyone even notices.

6. Scale
Demand-side platforms, more commonly referred to as DSPs, have centralized the buying of auction-based display media across multiple inventories and data suppliers online. Offline, you have to coordinate with multiple providers. As a marketer, DSPs allow you to scale your digital campaigns quickly and strategically, and you don’t even need an agency! Many digital marketers are turning to self-service providers to manage their campaigns– create your own ads, choose your spend, scale and optimize across your networks as you see fit. You can also use a full-service provider who will optimize, scale, and spend accordingly, but this often comes with a monthly minimum. Whichever service you choose, scaling your campaign has never been easier.

7. Cost
Digital channels are highly cost effective for marketers. Rates are typically set through a combination of ad size, ad location, performance, and demand. Considering the reach allotted via digital channels, moving your campaigns online is often much cheaper than more traditional offline channels like radio, television, or print. Furthermore, digital campaigns have greater transparency allowing you to adjust your cost easily based on performance. In the offline world, once you’ve paid for the space in a print publication or a spot on the radio, there’s no adjusting your investment after the fact.

8. Reach
We’ve heard a lot of this lately — people are watching less live TV and turning to their computers for their favorite shows, music, and to access their news. As marketers, being effective requires staying in front of your customers; as it turns out, your customers are online, so you should be too, and sooner rather than later! Moving online gives you access to a global audience, if you so desire, and it means your ads can be working for you 24 hours a day. The options are practically limitless when it comes to your reach capabilities when you take your campaign online.

9. Engagement
Online advertising lets you know a customer’s exact level of engagement. You might have circulation and readership data for a print publication, but you can’t know how much time customers spent interacting with your ad, how much time they spent on your website, if they researched more of your products, and whether that ad led to conversions. An online presence gives you all of this valuable data and places you in a position to learn where your most engaged prospects live.

Online advertising is an essential element of anyone’s marketing mix. It provides you with numerous benefits, including lower costs, robust targeting, and valuable customer insights, that are not available through other advertising mediums. Your customers, competitors, and prospects are online — give them the attention they deserve, while getting more out of your budget.


During the time of globalization and the rapid expansion of the international market, the US policymakers have come to realize the importance of what is happening in other countries. Before making any decision and submitting the final draft to Congress, the policymakers were concerned about the effects of the North American Free Trade Agreement on the environment.[9] National accounting systems that include environmental and natural resources could provide useful information during negotiations over the nations' commitments to restore or maintain natural capital.

Trade restrictions have not been used when a country's production and processing methods result in excessive discharges of pollutants (carbon, sulfur, nitrogen oxides, chlorofluorocarbons) across national boundaries. The difficulty comes in when determining the effects of trans-boundary pollutants on industry costs.

ইলিশ রক্ষায় কারেন্ট ও বেহুন্দি জালসহ অন্যান্য অবৈধ জাল পোড়াতে মৎস্য ও প্রাণিসম্পদ মন্ত্রণালয় ৯শ’ কোটি টাকার একটি প্রকল্প হাতে নিয়েছে।

শনিবার (১১ মার্চ) দুপুরে রাজধানীর মৎস্য ভবনে জাটকা সংরক্ষণ সপ্তাহ-২০১৭ উদযাপন উপলক্ষে এক সংবাদ সম্মেলনে মৎস্য ও প্রাণিসম্পদ মন্ত্রী মোহাম্মদ ছায়েদুল হক এ তথ্য জানান।

সপ্তাহটির এ বছরের প্রতিপাদ্য বিষয়-‘জাটকা ইলিশ ধরবো না, দেশের ক্ষতি করবো না’। প্রতিবছরের মতো এবারও ১১ থেকে ১৭ মার্চ পর্যন্ত জাটকা সংরক্ষণ সপ্তাহ- ২০১৭ উদযাপন করা হচ্ছে।

এছাড়া বরগুনা জেলার আমতলী উপজেলার আমতলী সরকারি কলেজ প্রাঙ্গণে জাটকা সংরক্ষণ সপ্তাহের আনুষ্ঠানিক উদ্বোধন ও পায়রা নদীতে নৌ র‌্যালি অনুষ্ঠিত হবে।

সংবাদ সম্মেলনে ছায়েদুল হক বলেন, ইলিশের কাঙিক্ষত উৎপাদন না পাওয়ার অন্যতম প্রধান কারণ কারেন্ট ও বেহুন্দি জালসহ অন্যান্য অবৈধ জাল দিয়ে নির্বিচারে জাটকা নিধন। এটি রোধ করতে ইতোমধ্যে মন্ত্রণালয় ৯শ’ কোটি টাকার প্রকল্প হাতে নিয়েছে। খুব শিগগিরই সংসদে প্রকল্পটির অনুমোদন হয়ে যাবে। তারপর সারাদেশে ইলিশ রক্ষায় জাল পোড়াতে অভিযান চালানো হবে।

তিনি জানান, ইলিশ রক্ষা করতে চলতি বছরের জানুয়ারিতে বরিশাল, ভোলা, বরগুনা, পটুয়াখালী ও নোয়াখালীতে আইন রক্ষাকারী সংস্থার সহায়তায় সম্মিলিত বিশেষ অভিযান পরিচালনা করা হয়েছে। এ অভিযানে ৫ জেলায় মোট ২৬৫টি মোবাইল কোর্ট ও ৪৮৯টি অভিযান পরিচালনা করে ৮৩৩টি বেহুন্দি জাল, ৩০.৬৯ লাখ মিটার কারেন্ট জাল ও ৬৮৮টি অন্য জাল জব্দ করা হয়েছে। সেই সঙ্গে ৪ লাখ ১৩ হাজার টাকা জরিমানা করে ৪৪ জনকে জেল দেওয়া হয়েছে।

‘ইলিশ আমাদের জাতীয় মাছ। বাংলাদেশের মৎস্য সেক্টরে একক প্রজাতি হিসেবে সর্বাপেক্ষা গুরুত্বপূর্ণ হচ্ছে এ নবায়নযোগ্য মৎস্য সম্পদ। কেননা দেশে মোট মৎস্য উৎপাদনে প্রায় ১১ শতাংশ হচ্ছে ইলিশ। জিডিপিতে ইলিশের অবদান প্রায় ১ শতাংশ। এছাড়া উপকূলীয় মৎস্যজীবী সম্প্রদায়ের প্রায় ৫ লাখ মানুষ ইলিশ আহরণের সঙ্গে সরাসরি নিয়োজিত’- বলেন ছায়েদুল হক।
ইলিশের উৎপাদন বাড়ানো হয়েছে বলে মন্তব্য করে মন্ত্রী বলেন, বিগত ২০০৮-০৯ অর্থবছরে যেখানে ইলিশের উৎপাদন ছিল ২.৯৯ লাখ মেট্রিক টন, সেখানে ২০১৫-১৬ অর্থবছরে ইলিশের উৎপাদন বৃদ্ধি পেয়ে ৩.৯৫ লাখ মেট্রিক টনে উন্নীত হয়েছে। প্রয়োজনীয়তার নিরিখে বিদ্যমান আইন সংশোধন করে জাটকা আহরণ নিষিদ্ধ সময় ১ মাস বাড়িয়ে নভেম্বর থেকে জুন পর্যন্ত এবং জাটকার দৈর্ঘ্য ২৩ সেন্টিমিটার হতে বৃদ্ধি করে ২৫ সেন্টিমিটার উন্নীত করা হয়েছে।

কেবল জাটকা রক্ষা নয়, মা ইলিশ সুরক্ষা আইনটি সঠিকভাবে সংশোধনের ফলে মা ইলিশ নিরাপদে ডিম পাড়তে পেরেছে এবং তা মেঘনা থেকে বর্তমানে পদ্মা, যমুনা,  ব্রহ্মপুত্র, সুরমায় বিস্তার লাভ করেছে বলেও মন্তব্য করেন মৎস্য ও প্রাণিসম্পদ মন্ত্রী ছায়েদুল হক।

সংবাদ সম্মেলনে আরও উপস্থিত ছিলেন- মৎস্য ও প্রাণিসম্পদ মন্ত্রণালয়ের সচিব মো. মাকছুদুল হাসান খান, মহাপরিচালক সৈয়দ আরিফ আজাদ, বাংলাদেশ মৎস্য গবেষণা ইনস্টিটিউটের মহাপরিচালক ড. সৈয়দ ইয়াহিয়া মাহমুদ প্রমুখ।

বাংলাদেশ সময়: ১৪৫৫ ঘণ্টা, মার্চ ১১, ২০১৭

Business & Entrepreneurship / Green Accounting
« on: March 14, 2017, 02:52:26 PM »
Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that gross domestic product ignores the environment and therefore policymakers need a revised model that incorporates green accounting.The major purpose of green accounting is to help businesses understand and manage the potential quid pro quo between traditional economics goals and environmental goals. It also increases the important information available for analyzing policy issues, especially when those vital pieces of information are often overlooked.Green accounting is said to only ensure weak sustainability, which should be considered as a step toward ultimately a strong sustainability.

It is a controversial practice however, since depletion may be already factored into accounting for the extraction industries and the accounting for externalities may be arbitrary. It is obvious therefore that a standard practice would need to be established in order for it to gain both credibility and use. Depletion is not the whole of environmental accounting however, with pollution being but one factor of business that is almost never accounted for specifically. Julian Lincoln Simon, a professor of business administration at the University of Maryland and a Senior Fellow at the Cato Institute, argued that use of natural resources results in greater wealth, as evidenced by the falling prices over time of virtually all nonrenewable resources.


Faculty Forum / What is Bipolar Anger?
« on: September 02, 2016, 04:27:43 PM »
What is Bipolar Anger?
There are many types of anger associated with bipolar disorder. Putting aside stereotypes is difficult, however. Not every single angry episode can be attributed to mental illness. Just as people who like football have varying degrees of fandom – some paint their faces and attend every game, while others listen on the radio while they mow the lawn – anger is the same way. That said, the majority of people with bipolar disorder have experienced “bipolar anger,” a level of rage and hostility outside of the “normal” range. But, what exactly is “bipolar anger?”

The Difference Between Anger and “Bipolar Anger”

Everyone gets angry. Anger is a normal human emotion and one that serves a valuable purpose. As an example, anger triggers the fight or flight response, which can help a person survive danger. During the fight or flight response, a person will automatically respond to a threat without conscious thought.

Much like bipolar disorder, anger exists on a spectrum. From annoyed to enraged, all intensities of anger exist, to some extent, in the typical person. Anger, in and of itself, is not an issue.

Bipolar anger, on the other hand, is a different animal entirely. Appropriate anger has a general cause and a clear way to defuse it. Using the fight or flight example above, once the danger has been removed, the anger will begin to dissipate. When the cause of the anger is due to the symptoms of bipolar disorder, there is no clear reason for the anger and no clear way to defuse it.

In other words, since a person isn’t sure what the danger is, they won’t know when they have successfully fought it or escaped it. The intensity of the anger can only escalate as a person becomes more and more desperate to defend themselves. At this point, the anger becomes uncontrollable and can be dangerous to the person and to those around them.

You can replace “danger” with “cause” and the person will be in similar position. Since they don’t know what is causing their anger, they can’t resolve it. Finally, it is possible that what is angering a person has been distorted or “imagined” entirely. Since the anger isn’t based on something concrete, the path to resolution becomes very unclear.

Why Bipolar Anger Needs to Be Taken Seriously

Like it or not, anger can be a symptom of bipolar disorder. Just like depression and mania, anger is relatively common. In my opinion, it is one of the most destructive symptoms, as it relates to interacting with other people, especially friends and family.

Many people with bipolar disorder describe a feeling of abandonment by loved ones. This is an excellent example of how anger can be a very destructive symptom. Whether the anger pushes a person away or we are angry at someone who isn’t as prominent in our lives as we’d like, anger can rot a person from the inside out. Ignoring anger is foolish for anyone, but it is especially foolish for someone with bipolar disorder, given what is at stake. Unchecked anger can lead to self-harm, irreparable damage in close relationships, and, in rare cases, can lead to violence.

Managing the symptoms of bipolar disorder is a full-time job and part of that job is to take an honest assessment of all symptoms, even the taboo ones. From hypersexuality to suicidal thoughts to uncontrollable anger, pretending that a symptom doesn’t exist often leads to devastating consequences for everyone involved.

You can’t flee any of the symptoms of bipolar disorder, so your only choice is to fight.

Business & Entrepreneurship / Back flush accounting
« on: August 18, 2016, 05:18:00 PM »
Backflush accounting is a certain type of "postproduction issuing", it is a product costing approach, used in a Just-In-Time (JIT) operating environment, in which costing is delayed until goods are finished. Standard costs are then flushed backwards through the system to assign costs to products. The result is that detailed tracking of costs is eliminated. Journal entries to inventory accounts may be delayed until the time of product completion or even the time of sale, and standard costs are used to assign costs to units when journal entries are made. Backflushing transaction has two steps: one step of the transaction reports the produced part which serves to increase the quantity on-hand of the produced part and a second step which relieves the inventory of all the component parts. Component part numbers and quantities-per are taken from the standard bill of material (BOM). This represents a huge saving over the traditional method of a) issuing component parts one at a time, usually to a discrete work order, b) receiving the finished parts into inventory, and c) returning any unused components, one at a time, back into inventory.

It can be argued that backflush accounting simplifies costing since it ignores both labour variances and work-in-process. Backflush accounting is employed where the overall business cycle time is relatively short and inventory levels are low.

Backflush accounting is inappropriate when production process is long and this has been attributed as a major flaw in the design of the concept. It may be also be inappropriate if the bill of materials contains not only piece goods but also many parts with more or less variable consumption. If the parts with variable consumption are just a few, like grease or the ink used to print product-labels, the consumed quantities can be assigned to product-independent cost centers at the withdrawal from stores (preproduction issuing) and can eventually be broken down afterwards to specific products or product groups, just like any other indirect or overhead expense. Difficulties maintaining correct inventories on shop floor may also appear if it is usual practice to use alternative materials and/or quantities without needing derogation. Therefore, in case of a more complex production system, it is a better approach to use a Manufacturing Execution System (MES) which gathers real production data and is able to deliver exact data to the accounting software or Enterprise resource planning-system where the goods issue is recorded. Thus, variances in consumption, in comparison to the standard bill of materials, are taken into account and assigned to the correct product, production order and workplace. Another advantage of using a MES is that it implements also the Production Track & Trace and the status of work in progress is also known in real time. A disadvantage of MES is that it is not suitable for small series or prototype production. Such type of production should be segregated from the series production and mass production.

Business & Entrepreneurship / Importance of accurate job costing sysyem
« on: August 18, 2016, 05:15:09 PM »
Job order costing system is generally used by companies that manufacture a number of different products. It is a widely used costing system in manufacturing as well as service industries.
Manufacturing companies using job order costing system usually receive orders for customized products and services. These customized orders are known as jobs or batches. A clothing factory, for example, may receive an order for men shirts with particular size, color, and design.
When companies accept orders or jobs for different products, the assignment of cost to products becomes a difficult task. In these circumstances, the cost record for each individual job is kept because each job have a different product and, therefore, different cost associated with it.
The per unit cost of a particular job is computed by dividing the total cost allocated to that job by the number of units in the job. The per unit cost formula is given below:
Per unit cost = Total cost applicable to job / Number of units in the job
Job order costing is extensively used by companies all over the world. According to a survey, 51.1% of manufacturing companies in United States use job order costing.
Examples of manufacturing businesses that use job order costing system include clothing factories, food companies, air craft manufacturing companies etc.
Examples of service businesses that use job order costing system include movie producers, accounting firms, law firms, hospitals etc.

To make money consistently in remodeling, you need accurate estimating. In order to have accurate estimating, you need accurate job costing to give you constant feedback on your estimating system. As you prepare a project estimate, you are setting many goals. Your goals are the material cost you hope to meet or beat, the labor cost you hope to achieve, and the subcontractor cost you anticipate.

Once you have sold the job and production begins, you keep records of your expenses for that job in each category of your estimate. How are you doing on meeting these goals? This collection of data is critical to your success because it sets the stage for accuracy in your future estimates. Only by gathering accurate and timely job cost information will you be able to gauge job performance, and keep your estimating information up-to-date.

Job costing has a second important benefit—as a big picture financial control. You are working hard to keep total job costs at the percentage of income you target with your markup. You watch your P & L to see how you are doing overall. You watch each individual job to insure that the job is staying on target. If you need to lower job costs it is much easier, at the individual job level, to investigate the overrun problem and solve it.

Reviewing Profit and Loss statements shows clearly that job costs are usually a remodeler’s single biggest area of expenditure—often running 65-70% (or more) of total company expenditures. If they run out of control, your business is out of control. If your job costs are 79% but were planned for 70%, you will lose 9% from the net profit line. Thus job costs need careful analysis.

In a remodeling company where expenses are out of control, the greatest problem often lies with job costs that are overrunning estimates by a significant margin and bleeding the company of profitability. Accurate job costing data is needed for three reasons:

– to help tighten cost control on ongoing jobs
– to prevent overruns on future jobs
– to build a cost history for estimating

Collecting job cost data helps tighten your current job expenditures. Knowing that an ongoing job is beginning to overrun can help you tighten up on costs on that job. You may be able to recoup some of your costs through better monitored change orders, by using different subs, or by encouraging workers to produce more efficiently. Thus it is helpful to have job cost reports on a weekly or biweekly basis to rein-in overruns on current jobs before they get out-of-hand and you end up losing money on the job. By reviewing cost data with your salespeople and your production manager and lead carpenter, you are sending a clear signal that jobs must generate the gross profit the company needs to operate. Jobs only generate that gross profit by coming in on budget and preventing future overruns.

Business Administration / Flexible Budget Overview
« on: July 28, 2016, 04:36:54 PM »

Flexible Budget Overview

A flexible budget calculates different expenditure levels for variable costs, depending upon changes in actual revenue. The result is a budget that varies, depending on the activity levels experienced. You input the actual revenues or other activity measures into the flexible budget once an accounting period has been completed, and it generates a budget that is specific to the inputs.

The budget is then compared to actual information for control purposes. The steps needed to construct a flexible budget are:

Identify all fixed costs and segregate them in the budget model.
Determine the extent to which all variable costs change as activity measures change.
Create the budget model, where fixed costs are “hard coded” into the model, and variable costs are stated as a percentage of the relevant activity measures or as a cost per unit of activity measure.
Enter actual activity measures into the model after an accounting period has been completed. This updates the variable costs in the flexible budget.
Enter the resulting flexible budget for the completed period into the accounting system for comparison to actual expenses.
This approach varies from the more common static budget, which contains nothing but fixed amounts that do not vary with actual revenue levels. Budget versus actual reports under a flexible budget tend to yield variances that are much more relevant than those generated under a static budget, since both the budgeted and actual expenses are based on the same activity measure. This means that the variances will likely be smaller than under a static budget, and will also be highly actionable.

You can create a flexible budget that ranges in level of sophistication. Here are several variations on the concept:

Basic flexible budget. At its simplest, the flexible budget alters those expenses that vary directly with revenues. There is typically a percentage built into the model that is multiplied by actual revenues to arrive at what expenses should be at a stated revenue level. In the case of the cost of goods sold, a cost per unit may be used, rather than a percentage of sales.
Intermediate flexible budget. Some expenditures vary with other activity measures than revenue. For example, telephone expenses may vary with changes in headcount. If so, you can integrate these other activity measures into the flexible budget model.
Advanced flexible budget. Expenditures may only vary within certain ranges of revenue or other activities; outside of those ranges, a different proportion of expenditures may apply. A sophisticated flexible budget will change the proportions for these expenditures if the measurements they are based on exceed their target ranges.
In short, a flexible budget gives a company a tool for comparing actual to budgeted performance at many levels of activity.

The periodic and perpetual inventory systems are different methods used to track the quantity of goods on hand. The more sophisticated of the two is the perpetual system, but it requires much more record keeping to maintain.

The periodic system relies upon an occasional physical count of the inventory to determine the ending inventory balance and the cost of goods sold, while the perpetual system keeps continual track of inventory balances. There are a number of other differences between the two systems, which are as follows:

Accounts. Under the perpetual system, there are continual updates to either the general ledger or inventory journal as inventory-related transactions occur. Conversely, under a periodic inventory system, there is no cost of goods sold account entry at all in an accounting period until such time as there is a physical count, which is then used to derive the cost of goods sold.
Computer systems. It is impossible to manually maintain the records for a perpetual inventory system, since there may be thousands of transactions at the unit level in every accounting period. Conversely, the simplicity of a periodic inventory system allows for the use of manual record keeping for very small inventories.
Cost of goods sold. Under the perpetual system, there are continual updates to the cost of goods sold account as each sale is made. Conversely, under the periodic inventory system, the cost of goods sold is calculated in a lump sum at the end of the reporting period, by adding total purchases to the beginning inventory and subtracting ending inventory.
Cycle counting. It is impossible to use cycle counting under a periodic inventory system, since there is no way to obtain accurate inventory counts in real time (which are used as a baseline for cycle counts).
Purchases. Under the perpetual system, inventory purchases are recorded in either the raw materials inventory account or merchandise account (depending on the nature of the purchase), while there is also a unit-count entry into the individual record that is kept for each inventory item. Conversely, under a periodic inventory system, all purchases are recorded into a purchases asset account, and there are no individual inventory records to which any unit-count information could be added.
Transaction investigations. It is nearly impossible to track through the accounting records under a periodic inventory system to determine why an inventory-related error of any kind occurred, since the information is aggregated at a very high level. Conversely, such investigations are much easier in a perpetual inventory system, where all transactions are available in detail at the individual unit level.
This list makes it clear that the perpetual inventory system is vastly superior to the periodic inventory system. The only case where a periodic system might make sense is when the amount of inventory is very small, and where you can visually review it without any particular need for more detailed inventory records. The periodic system can also work well when the warehouse staff is poorly trained in the uses of a perpetual inventory system, since they might inadvertently record inventory transactions incorrectly in a perpetual system.

Faculty Forum / Ayurvedic home remedies of different age
« on: July 14, 2016, 05:14:00 PM »
Ayurvedic home remedies for babies up to 6 months

Cold & Cough remedies

#1. Breast Milk

Breast milk is best home remedy for curing each and every disease in infants. Some children don’t latch properly when suffering with cold & cough. Don’t worry, keep offering breast milk. You don’t really have to give any other medicine for simple cold and cough. Breast milk will solve the problem.

#2. Squirt Breast Milk in Nose

Lessor known use of breast milk. Some moms put few drops of breast milk in nose of child, and it helped in fast curing from cold.

#3. Saline Water

If you don’t know, saline water is salted water. You can even make it at home but I recommend you to buy it from market because packed saline water has appropriate ratio of salt & water. Put few drops in the blocked nose of your child. Saline water will help unblocking the stuffy nose of your child. Keep cleaning the nose.

#4. Nasal Suction with Pump

Suction pump is used for cleaning the nose of infants because cloth based hanky cotton based face towel can make rashes on soft nose of new born baby. Make sure to wash suction pump after every use.

#5. Garlic & Ajwain Fumes

Garlic is very powerful medicine with anti-bacterial properties. Ajwain (carom seeds) also kills virus & bacterias.

Roast 2–3 big cloves of garlic & few pinches of Ajwain on tawa for just one minute. You will be able to smell powerful fumes. Let the mixture cool down and keep near your child. The smell of mixture will heal the cold & cough of your child. You can also bind the mixture in pouch for better handling.

#6. Light Steam

Inhaling steam is a natural way to provide relief for blocked nose, chest congestion & cold.

I will not recommend proper steam for infants using steamer. Rather keep your room little steaming by placing a steamer or boiling water near your bed.

You can also make your bathroom steamy by running hot water tap for some time. Sit in bathroom for 10–15 minutes by taking your infant in your lap.

#7. Cover chest, head and feet

You know better how to protect your child from cold. All kids are not same, so it’s better to observe your child. My son gets cold from chest and we take utmost care in winters to cover him with cloths, especially his chest. He remain okay without hat or socks.

#8. Sanitizing hands

Once anyone in house is caught up with cold, make sure everyone keep their hands sanitized. It’s not rocket science but people spread infection by not keeping hands clean. It’s simple home remedy to protect your family from cold & cough.

#9. Keep babies head elevated

Babies feel difficulty in sleeping when suffering from blocked nose & cold. Elevate your baby’s head with help of pillow or cushion while she is sleeping to minimize the discomfort of blocked nose. Other home remedies can work better when child is at rest and sleeping.

#10. Oil Massage

Light massage of mustard oil or coconut oil will help your baby to get relief from cough. Do massage on chest & back of your baby.

#11. Coconut Oil with drumstick leaves

Warn up coconut oil and put some drumstick leaves (moringa). It is effective home remedies when applied on hair of child who is suffering from cold.

#12. Herbal Coconut Oil Massage

Warm up coconut oil and add tulsi leaves. Tulsi will leave its healing properties in the coconut oil. You can also add a pinch of camphor. Mix well to dissolve camphor into coconut oil. Massage the oil on chest of your baby before sleep. You can also do hair massage with same oil. It will give relief from cold and cough.

#13. Diffuse Essential Oils in Room

Essential oils (EOs) are extracts of plants. They can come from the roots, leaves, flowers, stems, or a mixture of these. Don’t get confused with many type of fragrance oils found in the market. Fragrance oils are synthetic, they do not have the healing properties or effects. The essential oils that are good to diffuse to help with congestion are: Cedarwood, Clove, Eucalyptus, Ginger, Lemon, Melaleuca (ericifolia), Peppermint, Rosemary, Sandalwood and Thyme.

Dilute essential oils with water and put in diffuser for better results.

Home remedies for fever in babies (upto 6 months)

i#14. Breast Milk

Again, breast milk helps in fighting with fever (and it’s root cause). Don’t stop feeding your little one even in fever.

#15. Skin to Skin Contact with mom

Most of people ignore the power of child’s connection with mom. Child remains inside mother’s womb for 9 months and always feel comfortable near mom. We have experimented it several times since the birth of our child. A direct skin to skin contact with mom gives tremendous relief to child. Give a close hug to your child without any cloths in between.

#16. Lukewarm Bath

A warm bath helps bringing temperature to normal. Give your child a lukewarm bath in tub or by sponge.

#17. Vinegar Sponge Bath

Add some vinegar to lukewarm water & give the bath to your little one. Soon your kid’s fever will be down.

#18. Diluted Lavender Oil Massage

Like I mentioned in cold & cough remedies, oil massage helps in fever as well. Scientifically you have to give comfort to your child. Fever will go away when your child is in harmony. Dilute lavender oil in mustard or coconut oil. Give a light massage to your baby from head to toe.

#19. Onion in Socks

Traditionally onions are used to cure fever in India. Cut the onion into 2–3 pieces and put under the feet, inside the socks of your child. Works best when the child is sleeping.

Home remedies for gas in stomach (upto 6 months)

#20. Burp after every feed

You have to understand why babies have gas problems more often than elders. When infants drink milk, air stuck into their throat & stomach. The sound of burp happens when the air is released from stomach.

As they said, prevention is better than cure, always burp your baby after every feed and in-between the feed.

#21. Exercising baby’s legs

If baby is feeling uncomfortable with gas problem, then help her in exercising by cycling legs for two minutes. Don’t do this exercise immediately after feeding but give a time gap of at least 30 minutes. Folding and pressing both legs towards stomach will also help releasing gas. We tried both methods and it worked most of the times.

#22. Stomach massage

Light massage on stomach will help soothing your child. You can use any baby oil but I prefer mustard or coconut oil. Do tummy massage for five to seven minutes with light hand.

#23. Hing (Asafoetida)

Hing is very effective Indian home remedy for gas related issues in children. Take a spoon of warm water and put a pinch of hing into it. We can not give hing to infants directly by mouth so apply the hing water on your child’s abdomen or around baby’s navel in anti-clockwise direction.

#24. Warm Towel

Boil some water in the pan. Soak a clean hand towel into hot water and squeeze out excess water. Check the temperature and make sure towel is not too hot for the child. Place the warm towel on the tummy of your child and it will start giving relief to your kiddo from gas problem.

Home Remedies to cure vomit & loose motion in infants (upto 6 months)

#25. Breast Feeding

Whatever the issues are, breastmilk is proven medicine for infants. Keep your child hydrated by breastmilk. Don’t give any other type of external milk, not even cow’s milk.

You should also look for reasons of vomit or loose motion. It could be because of some infection, teething, or just because of climate change. Try to recall what child has eaten in past 24 hours?

#26. Change to soy based milk powder

If your child is taking formula powder then shift to soy based formula. Your child will have lesser rashes with soy based formula and it will help in fast recovery from loose motion.

#27. Gripe Water

Gripe water is effective remedy for diarrhea in babies. Gripe water gives relief to stomach and help curing loose motions.

#28. Curd and Buttermilk

It’s not recommended to children below 4 months but if your child is able to sit and started consuming semi-solids then give some curd and buttermilk. Curd has natural probiotic that help curing stomach related issues.

Home Remedies for babies more than 7 months

Cure cold & cough with home based remedies

#29. Steam

Steam is the first thing you should try in case of cold & cough. Inhaling steam helps to clear baby’s blocked nose and open blocked airways. It helps your baby to sleep better and speed up recovery from cold , cough & congestion. You can use room humidifier or steamer to keep room air moist. Avoid to keep your baby close to hot & steamy water.

#30. Garlic Ajwain Potli

Dry roast 2–3 garlic cloves & one tablespoon of ajwain on dry tawa or pan. Once its roasted, switch off the flame. Make a potli out of it. You can place potli around baby’s bedding or in his cradle during sleep time. The garlicky ajwain smoke helps to get relief from blocked nose & chest congestion.

#31. Dry roasted turmeric rub

Turmeric is one of popular home remedies for cold & cough. The antibacterial properties of turmeric makes it an effective solution to treat cough and cold naturally. Take a dried turmeric root, burn it and make a turmeric powder from it. Apply the turmeric paste(turmeric powder & few drops of water) on the baby’s nose to get relief from blocked nose.

#32. Turmeric paste

Make a turmeric paste by mixing half teaspoon of turmeric powder with 1 tablespoon of water. Heat it up on flame & apply the warm turmeric paste on baby’s chest, neck, feet. As turmeric has antibacterial properties, it helps to get relief from phlegm, congestion & cough.

#33. Garlic & Mustard Oil Massage

Mustard oil has medical & antibacterial properties. Its a safe & effective way to cure cough & congestion in children. Put one or two garlic cloves in mustard oil and heat the oil. Once the oil is lukewarm, rub it on baby’s chest & feet. Warmth & smell of mustard oil helps to get quick relief from nasal congestion and cough & cold.

You can also heat the mustard oil with a teaspoon of rock salt into it. Once the oil is lukewarm, rub it on baby’s chest, back & feet.

#34. Nilgiri Oil

Nilgiri oil, also known as eucalyptus oil, a good remedy for a cough and cold. Eucalyptus oil helps increase circulation in the body, helps expel phlegm and decongests the blocked airways. Nilgiri oil helps to keep nose moist. Just sprinkle few drops of nilgiri oil on baby’s clothes or on some handkerchief n keep it around baby.

#35. Rub Essential Oil

Add one or more essential oils to a carrier oil and run some on your baby’s feet or chest. A few that should be safe to try are eucalyptus, lemon, and sandalwood (peppermint is not recommended).

#36. Use Vaporub

Rub Vicks Vaporub to bottom of your baby’s feet and chest at night, cover her feet with cotton socks. Your baby will get instant relief from cough. VapoRubs actually don’t remove congestion, it makes baby feel better with its cooling action.

#37. Tulsi Water

Tulsi juice helps to get relieve from cough, cold and fever. Boil few leaves of tulsi into water & give this water to your baby or you can add 2–3 spoons of tulsi water into baby’s milk.

#38. Boil tulsi and badi Elachi

Boil 4–5 tulsi leaves and one badi elachi (black cardamom) in one cup of water. Once boiled, strained and let it cool down. Feed two teaspoons of this water to your baby.

If you are giving top-up milk / formula to your baby then you can add 2–3 teaspoons of it to milk.

#39. Panikoorka Juice

Panikoorka is an Ayurvedic herb, commonly used in south indian states to cure cough, cold, sore throat, nasal & chest congestion in children.

Boil the leaves of panikoorka for 4–5 minutes in 1 cup of water. Once cool down, feed 2 tablespoon of water to children. Its a very effective remedy to treat excess phlegm.

#40. Warm water with ajwain

Water boiled with ajwain seeds is a good remedy for cough. Give this water on regular interval to your baby to keep him hydrated.

#41. Boiled water with cumin seeds

Cumin seeds have essential oils that can prevent viral infections & helps to cure cough & congestion. Cumin seeds strengthens immunity system as well. Boil cumin seeds into water & give it to your baby when lukewarm.

#42. Carrot Juice

Carrot juice contains essential nutrients, a rich source of antioxidants, vitamins and minerals. Nutrients found in carrot juice helps to control whooping cough.

Extract the juice from fresh carrots, dilute it with filtered water & feed it to your little one.

#43. Warm Vegetable Soup

Give seasonal vegetable soup, kala channa soup, dal soup or tomato soup to your baby. Warm soups give warmth to your baby’s chest and throat.

#44. Chicken Soup

Warm liquids / soups can be very soothing and helps to relieve congestion. Chicken soup helps to increase immunity & relieves cold symptoms like congestion.

#45. Rasam

A best home remedy to give warmth to your baby during winter season in south India. Prepare tomato rasam for babies during cold & cold.

#46. Deep boiled Herbal Soup (Kada)

Boil 1 cup of water with Tulsi & jaggery in it with a pinch of black pepper and small piece of ginger. Once it remains half in quantity, switch off the flame. Let it cool down at room temperature, strain and feed it to your baby. It works like magic for treating cough, cold & fever as well.

Remedy for fever in babies (7+ month)

#47. Fluids

Breastmilk is best remedy for a sick baby. Drinking lots of other fluids along with breast milk will keep your baby hydrated during fever. Give your baby a plentiful supply of breastmilk / formula.

#48. Egg Whites

Take two pair of socks. Dip one pair of socks into egg whites and cover the little one’s feet with it. Now put second pair of socks on the wet socks. It will immediately bring down the temperature.

#49. Onion Juice

Onion is great to treat cough, cold & fever. Just grate small piece of onion, make one spoon of juice from it. Feed it to your baby and his fever will be down soon. Its effective home remedy for infants.

Natural remedies for Gas (7+ month)

#50. Fennel seeds water

Fennel seeds stimulate the production of gas in the stomach and gives quick relief from stomach problems like bloating, gas. Boil one tsp of fennel seeds into one cup of water. Allow it to boil for 10 minutes on low flame. When cool down, strain it & give two tsp of fennel seeds water to your little one. Give it on regular intervals.

#51. Ajwain water

Give ajwain water to your baby to get immediate relief from gas & stomach ache. Boil one tsp of ajwain to one cup of water. Add pinch of salt into it. Now feed 2–3 spoons of this water to your baby at frequent intervals.

#52. Asafoetida (Hing) is powerful home remedy for gas

First & foremost used home remedy for gas problems in infants. Add very little bit of asafoetida to warm water & give this water to your baby. Gas would come out and baby would be gas & colic free.

#53. Cumin Seeds (Jeera)

Cumin seeds has properties to give relief from gas problem. Boil small spoon of cumin seeds in one cup of water. Let it cool down & give it to your little one at regular intervals to relieve gas .

#54. Gripe Water

Gripe water is commonly used to treat stomach discomfort & soothe colic. It gives relief from gas problem & indigestion. Gripe water actually is a mixture of water & various herbs like fennel, ginger, cardamom, chamomile.

#55. Ginger

Ginger is always a great solution to relieve the gas and stomach discomfort. But use it very carefully for infants.

Remedies for vomit & diarrhea (7+ month)

#56. Avoid external milk (Breast milk is fine)

Avoid milk or milk products for three or four days until baby is not recovered from diarrhoea.

The intestines will not be able to digest milk & its products during loose motions and consuming it will lead to increase in motions.

#57. Keep hydrated, give ORS

Give your baby plenty of fluids. Babies tend to dehydrate faster than adults. Give your baby ORS (Oral Rehydration Salts). ORS is a special combination of dry salts that is mixed with safe water. It helps to replace the fluids lost due to diarrhoea. You can buy ORS sachets from market or make ORS at home.

#58. Pomegranate Juice

Give pomegranate juice at regular intervals.This will help in rehydrating the child.

If you think, juice is too heavy for little one then dilute it with water and feed your baby at regular intervals.

#59. Sabudana Water

Give your baby sabudana water which helps to control motions in babies. Process to make sabudana water is as below.

Soak sabudana for 1 hour. Then put sufficient water and keep it on boiling till sabudana get completely immersed in water. Give this water to your baby to cure loose motions .

#60. Jeera with Curd

Curd helps to cure diarrhoea. Give your baby fresh curd/ dahi with roasted cumin seeds/ jeera powder. Or you can add half teaspoon of sugar and pinch of salt and give it to your baby.

#61. Banana

Give your baby mashed banana. Or you can try to give banana with a little curd. It is the most traditional home remedy to stop motions and it works wonders. Banana provide strength and energy.

#62. Aniseeds ( Saunf) water

Boil Aniseeds (Saunf) in one cup of water till it starts leaving green color. Give warm water with a pinch of black salt to baby.

#63. Papaya

Papaya is best fruits to eat when stomach is upset. You can make a routine of giving papaya to your child in the afternoon or morning to keep his stomach fit.

#64. Curd and Lassi

Curd is very good when your child has an upset stomach. Curd contains bacteria that helps in curing stomach diseases. Keep giving curd & salted lassi few times that will keep your child hydrated.

#65. Lemonade

Lemonade helps keeping your child hydrated. Add lemon, black pepper and honey to make a healthy lemonade for kids.

#66. Carrot Juice

In winters, you can make carrot juice if your child is suffering from loose motions or vomiting.

Natural remedies for children 1 year and above

Cold & Cough remedies for 12 month old kids

#67. Honey

Honey can be given to children above one year of age. I don’t recommend any honey based remedy for babies under one year because honey may cause a disease called botulism in infants.

Honey is the first remedy we give to our son in case of cold & cough. Just give one spoon of honey with lukewarm water for best results. You can also dissolve honey in warm water.

Note: Remember, never heat up honey directly on the flame. Not even with water or any other thing.

#68. Ginger & Honey

Squeeze few drops of ginger juice and add into one spoon of honey. Give it directly or dissolve in warm water. Some kids don’t like honey, so it’s better if you start offering honey to your child at early age. He will develop the taste of honey.

#69. Garlic & Honey

Garlic is very powerful medicine for cold and cough. Make a paste of garlic and add honey to make it sweet. Give to your child in case of cough and cold.

#70. Lemon Juice & Honey

Add 1/2 teaspoon of lemon juice & 1 teaspoon of honey into one glass of lukewarm water. Stir well and give to toddler at regular intervals.

#71. Cinnamon and Honey

Cinnamon has great healing properties. It is best if you start adding a little bit of cinnamon in daily food like dalia, kheer and soups. Your child will develop immunity against many type of colds. You can add two pinch of cinnamon into one spoon of honey and give to your child in case of cold & cough. Give some warm water after cinnamon & honey paste.

#72. Jaggery, Cumin, Black Pepper Soup

Boil cumin seeds (jeera) in one glass of water. Add some grinded black pepper and jaggery for sweetness. Its an effective & safe remedy for cold and cough.

#73. Dry Roasted Turmeric powder

Root of turmeric plant is useful to treat dry cough. Roast the turmeric root and ground it in to powder. Take about 1-2 grams of roasted turmeric powder along with honey twice/ thrice a day to treat dry cough.

#74. Turmeric Milk

Note: Avoid milk if your child has a lot of phelgum.

#75. Saffron Milk

Who doesn’t know the benefits of kesar milk? Add 3-4 flakes of saffron in milk and boil for 5-7 minutes. Give warn saffron milk to your child in case of cold.

#76. Ginger and Tulsi Mix

Boil 5–7 tulsi leaves and 1/2 inch piece of grated ginger into 1.5 cup of water. Boil till water reduces to half. Cool and give to your toddler.

#77. Betel & Tulsi Leaves

Boil betal and tulsi leaves together for 5 minutes in one glass of water. Give the syrup to your child 2-3 times a day.

#78. Tulsi, Ginger & Black Pepper

You can make many type of soups (Kada) with Indian herbs. Boil few leaves of tulsi with ginger until you see a change in color. Add two pinch of grinded black pepper. Serve while the soup is warm.

#79. Ginger Pepper Cough Syrup

Home remedies are very simple to make. Cut ginger into small pieces or crush it. Boil ginger in water and add two pinch of pepper. Cough syrup is ready.

#80. Lemon, Cinnamon and Honey

Take a glass of warm water and add a spoon of honey, a pinch of cinnamon and few drops of lemon. Make sure you don’t boil water after adding honey into it. Serve while warm.

#81. Clove Honey Mix

Roast few cloves on tawa and grind to make a powder. Add a pinch of powder to honey and give to your child. You have to work with clove very carefully as cloves are very strong in nature.

You have to experiment with few remedies to find which works best for your child. It also depends on reason of cough & cold (why your child is having cold & cough).

#82. White Onion Juice

We have discussed in many remedies that onion has anti-bacterial properties. You can squeeze juice of white onion and give to your child. If your child feels bitter taste then add some honey to make it sweet.

#83. Bhindi Soup

Take just one bhindi (lady finger) and cut into small pieces. Boil in one cup of water for 5 minutes until you see thick soup like formation. This simple recipe is effective in curing cold for your little one.

#84. Cumin Powder

Make powder of cumin seeds. You may add honey and give it to your child with warm water. It helps in cold, cough, and stomach related problems.

#85. Dry Ginger Powder

You can find ginger powder in the market or make it at home. Cut the ginger into thin slices and keep it in sun. Make the powder in grinder and store in air tight container. Give two pinches of ginger powder to your child with warm water. You can mix with cumin powder and honey.

#86. Ghee with Black Pepper

Most of children don’t eat ghee directly but you can try if other remedies are not giving you result. Warm up one spoon of ghee and add a pinch of black pepper. Give it directly to your child. It will give relief to throat of your child.

#87. Dates

Children may hate some of remedies mentioned here but they love dates. Give two or three dates per day in case of cold & cough in winters. For summers, we have many other remedies.

Remedies for vomit & loose motion (1 year and above)

#88. Cinnamon & Honey

Cinnamon & Honey remedy is good for chest & stomach related problems in kids. If your child is vomiting or having loose motions, then give a spoon of honey with a pinch of cinnamon powder.

#89. Honey & Ginger

Ginger is another herb that helps in healing stomach related issues. Add few drops of ginger juice into a spoon of honey and give to your child with water.

#90. Tulsi Tea

Tulsi tea is easy to make. Just boil few leaves of tulsi into one glass of water. Serve while it’s warm.

#91. Mint Tea

Boil few leaves of mint into water to make a healthy tea. You can use green leaves or dry leaves. Strain the water & offer the tea to your child. You can add lemon and honey to make it tasty.

#92. Coriander Tea

Like mint tea, you can prepare coriander tea by boiling dry or fresh leaves of coriander.

#93. Amla

Amla helps in curing many stomach related diseases but it is difficult to eat for children. You can squeeze few drops of amla juice and add some honey to sweeten it.

#94. Karela Juice

Your kid gonna hate it but you can try once as karela juice can kill many trouble making bacteria in stomach. You can add honey to change the bitter taste of karela.

#95. Kismis & Pomegranate Seeds

Don’t throw pomegranate seeds if you are making juice at home. Grind the seeds and add kismis to make remedy for loose motions.

#96. Nutmeg (Jaifal)

Nutmeg is powerful herb for healing vomiting. Boil one tea spoon of nutmeg in a cup of water. Offer the drink while it’s warm.

Cure for Gas (1+ year)

#97. Garlic

Garlic is one of the best remedies for stomach. You can give it to babies above 1 year of age. A little rub of garlic along with jaiphal (nutmeg) can be given to baby.

Cure for Fever (1+ year)

#98. Ice Cubes

If your baby is having fever without cold then you can give him ice cubes to keep in mouth.

#99. Remove layers of cloths

Check layers of cloths on the body of your child. Depending upon weather reduce the layers so that some air can pass through cloths. In winters, replace nylon/leather based cloths with cotton & wool. Loose cloths will help bringing down the fever a little bit. Take a conscious decision.

Natural Cold & Cough Remedies for children above 4 years of age

#100. Ginger to keep in mouth

You can cut ginger into a small piece and ask your child to keep ginger in his mouth for few minutes. Run a pinch of salt or sugar to make it tasty. You can also dip ginger piece into honey.

#101. Jaggery Balls

Add ghee and turmeric to jaggery to make dough like consistency. Make small balls and give to your child in winters to protect from cold.

#102. Steam with medicated vapors

You can add a few drops of medicated vapors into steam water. Most of the healing work will be done by steam and vapors will help in breathing in case of stuffy nose.

#103. Gargling with warm water

Kids over 4 years can gargle with warn water that helps in case they have soar throat.

#104. Gargling with honey & lime water

You can add two spoons of honey and few drops of lemon into warm water. Your child can gargle and drink this healing water.

#105. Gargle with salt & turmeric Water

Add one pinch of salt and one pinch of turmeric into warm water. Ask your child to gargle few times a day to heal throat and cold.

#106. Masala Tea

You can buy masala tea from the market or just add ginger, cinnamon and black pepper into regular tea.

#107. Homemade cough syrup

If no remedy works for your child, then make cough syrup at home. Boil saunf, mulethi and badi elaichi for 10-15 minutes. Let the syrup cool down. Add a spoon of honey while the syrup is still warm. Offer to your child 3-4 times a day. It will definitely help fighting with cold and cough.


Faculty Forum / 10 Foods You Should Never, Ever Eat
« on: October 14, 2015, 05:07:45 PM »
You know what they say: “You are what you eat.” In today’s high-cholesterol and trans-fat loving world, this age-old saying has begun to physically manifest itself more than ever before.

Hectic lifestyles have made us lazy consumers. Seldom do we check the ingredients of the products we pick up at the supermarket.

We just buy what is popular, without considering how it may affect our health. But our diet has a direct effect on our health and well-being.

According to the World Health Organization, the majority of the world’s population lives in nations where excessive weight gain is a bigger killer than malnourishment.

1. Margarine
Made from vegetable oils, margarine boasts lesser saturated fats than regular butter. For this reason, people consider it the healthier alternative.

However, margarine is full of trans fatty acids (TFAs), or simply trans fats. TFAs are fats that occur when vegetable oil-based products are solidified.

TFAs in our diets contribute to clogged arteries, restricting the flow of oxygen-rich blood to the heart and causing heart attacks.

A 2011 study published in The Journal of Nutritional Biochemistry noted that mice fed a high trans-fat diet for 24 weeks showed plaque buildup in the arteries.

Researchers concluded that trans fats inhibit the activity of a vital protein that regulates cell renewal and strengthens the heart’s immunity against disease.

Processed Meats

Meat preserved by smoking, salting, drying or adding harmful preservatives like nitrates is processed meat. This includes bacon, ham, sausage, salami, beef jerky, canned and smoked meat.

Research has shown that eating processed meat contributes to fatal heart disease, cancer and premature death.

A 2013 study published by BioMed Central collected comprehensive lifestyle data on 448,568 men and women from 10 European countries.

Researchers concluded that people who consumed processed meats were at a 44 percent greater risk of premature death due to heart disease and cancer.

Processed meats also have high salt content that increases blood pressure. The nitrate preservatives also clog arteries and increase blood sugar levels.

In 2010, researchers from the Harvard School of Public Health evaluated 1,600 case studies from four continents and concluded that processed meat consumption increased diabetes risk by 19 percent.

3. Soft Drinks/Soda

In the U.S., soda is the second most-preferred beverage of choice after water. One bottle of soda contains 44 grams of sugar.

Consuming soda regularly spikes our blood sugar. The excess sugar is stored as fat, contributing to obesity, diabetes and high blood pressure.

In a 2006 study published in the American Society for Clinical Nutrition, researchers concluded that soft drink consumption may have adverse effects on bone mineral density.

In addition, a 2001 study published in Lancet concluded that daily intake of soda beverages increased the risk of obesity in children.

Daily consumption of 1 to 2 cans of soda elevates the risk of diabetes in young adults and increases the risk of developing gout for both men and women.

Colas, in particular, also contain phosphoric acid that inhibits calcium absorption, weakens bones and increases the risk of osteoporosis.

Artificial Sweeteners

As more people look to lower the calories in their diets, artificial sweeteners are replacing natural sugar in many products.

However, recent research has shown that artificial sweeteners increase the risk of diabetes by raising blood sugar levels and negatively affect the body’s immune system.

A 2014 study published in the Nature journal states that the body does not digest artificial sugar, which then goes to the intestine and is absorbed by intestinal bacteria, altering their behavior.

According to results, this causes rapid weight gain. It also prevents sugar breakdown, significantly accelerating the risk of diabetes.

In addition, although artificial sweeteners are sweeter than sugar, they tend to increase sugar cravings and sugar dependence because there is a strong correlation between repeated intake of a flavor and preferred intensity for that flavor.

Deep-Fried Foods

Deep-fried foods like French fries, potato chips, onion rings, fried chicken and breaded cutlets are exceptionally delicious, but also exceptionally unhealthy.

Oil contains fat, and in order to deep-fry food, you need lots of it. Deep-frying is also a slow process, allowing foods to absorb a lot of the fat.

Eating these fat-laden foods on a regular basis increases cholesterol and clogs arteries. This leads to heart problems. A 2015 study published in the Journal of American Heart Association showed a positive association between fried food intake and heart failure.

Also, a 2014 study published in the American Society for Nutrition journal showed that frequent fried-food consumption was significantly associated with risk of developing incident Type 2 diabetes or coronary artery disease.

Furthermore, carbohydrate-rich foods like potatoes, when fried at high temperatures, produce acrylamide – a substance that increases the risk of cancer.

Microwave Popcorn

he U.S. Food and Drug Administration has stated that microwave popcorn bags are lined with certain chemicals (PFOA) to keep the grease from leaking out. When these bags are microwaved, the chemicals leak into the popcorn.

A 2009 study published in Human Reproduction substantiates that these chemicals increase the risk of infertility.

A 2010 study published in Environmental Health Perspectives found that consumption of PFOA (perfluorooctanoic acid) chemicals might cause thyroid disorders. If left untreated, thyroid disorders pose the risk of turning into thyroid cancer.

Other studies in the U.S. have also proven exposure to PFOA chemicals is a major cause of breast, kidney and testicular cancer. These chemicals also increase cholesterol levels and, consequently, the risk of chronic heart disease.

 Canned Foods

Bisphenol A (BPA) is a compound found in canned food linings that leaks into the food and, upon consumption, causes myriad health problems.

It interferes with the hormone and gene regulation system of the body and is linked with problems like early puberty, obesity and cancers.

A 2013 study published in Human Reproduction noted that BPA consumed through food led to egg mutations in women, leading to difficulties conceiving a child. BPA may even promote breast cancer growth.

8. Instant Noodles

Instant noodles are laden with artificial flavors, preservatives, seasonings and colors. It contains minimal nutrition with high levels of calories, fat and sodium. When consumed, we end up absorbing the harmful preservatives and additives.

In a 2014 study published in the Journal of Nutrition, researchers in Korea studied the dietary habits of 10,711 adults.

Results showed that women who consumed noodles 2 or 3 times a week reported an increased prevalence of metabolic syndrome which is characterized by elevated blood pressure, blood sugar, cholesterol and abdominal fat.

All these conditions combine to increase the risk of heart disease, stroke and diabetes. Regular high sodium consumption can also cause heart and kidney disease.

White Bread

White bread is made from white flour. A wheat kernel comprises two parts – the germ and the bran – that contain all the nutrients.

When white flour is manufactured, the germ and bran are removed. Therefore, white flour is stripped of nutrients, and all that remains is the starch.

Starch increases the blood sugar level in your body, raising the risk of diabetes. The excess blood sugar also carries the risk of converting into fat and being stored away in the body. Gradually, this increases the risk of excessive weight gain.

Soy Protein

Almost all of the soybeans cultivated in the U.S. are genetically engineered and sprayed with an herbicide called glyphosate for protection from weeds.

Processed oil and protein from soybeans is found in myriad food products and are popularly consumed. So, the herbicide is consumed along with it.

According a 2010 report submitted to the US Environment Protection Agency and the European Food Safety Authority, exposure to glyphosate sprays in Argentina used in soybean cultivation resulted in a significant increase in pregnancy complications, neural deformities, miscarriages, birth defects and cancer.

Since soy protein re so widely added to a variety of foods, it is important to read the label before purchasing anything.

শিশুর ঘুমের ব্যাপারে যেসব ভুল বাবা-মায়েরা করে থাকেন
একটি শিশু তার জন্মের পর থেকে দিনের ৮০ ভাগ সময়ই ঘুমিয়ে কাটায়। আর একটি শিশুর জন্য সঠিক এবং পর্যাপ্ত ঘুম খুব বেশি প্রয়োজন। কারণ এর মধ্য দিয়ে শিশুর বিকাশ, সঠিকভাবে বেড়ে উঠা অনেক বেশি নির্ভর করে। কিন্তু সচরাচর বাবা-মা কিংবা শিশুর পরিচর্যাকারীরা ঘুমের ব্যাপারে অনেকরকম ভুল করে থাকেন যা হয়তো চিন্তা-ভাবনা’র অগোচরেই রয়ে যায়। কি হতে পারে এইসব ভুলগুলো? চলুন জেনে নেই আজঃ
১। শিশুর ঘুমের ব্যাপারে একটি সঠিক রুটিন মেনে চলা বাবা-মা এবং শিশু দুজনের জন্যই খুব প্রয়োজন। একেক সময় একেক বার ঘুম পাড়ালে কখনোই আপনি দিনের কাজগুলো সঠিকভাবে গুছিয়ে আনতে পারবেন না। এতে করে সবদিকেই সমস্যা তৈরি হতে পারে।
২। শিশুর ঘুম আসছে কিনা কিংবা সে ক্লান্ত অনুভব করছে কি না এই বিষয়টি অবশ্যই এড়িয়ে যাওয়া যাবেনা। খেয়াল রাখতে হবে যাতে করে শিশুকে যাতে জোর করে না জাগিয়ে রাখা হয়।
৩। শিশুকে ঘুম পারানোর জন্য কিংবা সঠিক ঘুমের জন্য উপযুক্ত পরিবেশ খুব বেশি প্রয়োজন। তাই হালকা, শান্ত পরিবেশ বজায় না রেখে শিশুর ঘুমের স্থানে উচ্চবাচ্য করা কিংবা অন্য কাজ করা আরেকটি বড় ভুল হতে পারে।
৪। খুব দ্রুত শিশুকে বড় জায়গায় শোয়ার ব্যবস্থা করা উচিত হবে না। কিংবা হঠাৎ করে ঘুমের স্থান বদলও আরেকটি বড় ভুল হতে পারে। শিশুর জন্য ছোট বিছানা বা ছোট জায়গা রাখাই ভালো। এছাড়া শিশুকে বড় বিছানায় শোয়ালেও চারপাশে বালিশ দিয়ে রাখতে পারেন।
৫। একটু আগেই শিশুর ঘুমানোর জায়গা নিয়ে বলা হয়েছে। বাবা-মায়ের আরেকটি ভুল হলো যেখানেই জায়গা পাওয়া যায় সেখানেই শিশুকে শুইয়ে দেওয়া। এটি শিশুর জন্য ভালো কোন বাপার নয়। সবসময় একটি নির্দিষ্ট জায়গা রাখতে হবে।
৬। আরেকটি বড় ভুল হলো শিশুকে জোর করে ঘুম পারানোর চেষ্টা করা। এটি যাতে না হয় সেদিকে খেয়াল রাখা উচিৎ এবং শিশুকে নিজের মতো করে ঘুমানোর কিংবা ঘুম থেকে উঠার ব্যাপারে বাঁধা দেওয়া যাবেনা।

 শৈশবের সতর্ক সংকেতসমূহ
শিশুর বয়স বাড়ার সাথে সাথে বিভিন্ন মাইলস্টোন অতিক্রম করে সে। বসতে পারা, দাঁড়াতে পারা, হাঁটতে শেখা, কথা বলতে শেখা এসব কিছুই শিশুর বিভিন্ন সময়ের সঠিক বৃদ্ধি এবং বিকাশ নিশ্চিত করে। ঠিক তেমনি বিভিন্ন বয়সে শিশুর কিছু লক্ষণ দেখা দিলে বুঝতে হবে যে তার শরীরের বিকাশ ভালোভাবে হচ্ছে না কিংবা কোন গুরুতর সমস্যা শিশুর জন্য অপেক্ষা করছে। বয়স অনুযায়ী এসব সংকেত গুলো জেনে নিন আজঃ
শিশুর প্রথম মাসের বিপদজনক দিকগুলো হলোঃ
১। বুকের দুধ ভালোভাবে পান করতে পারছে না।
২। হাত-পা নিস্তেজ, খুব বেশি নড়াচড়া নেই।
৩। তীব্র আলোতে প্রতিক্রিয়াহীন থাকা।
৪। বিনা কারণে দীর্ঘক্ষণ কান্না করা।
তিন মাস বয়সেঃ
১। মুখে কোন আওয়াজ নেই।
২। চোখের উপর কোন বস্তু দেখালেও কোনরকম প্রতিক্রিয়া না দেখানো।
৩। মা-বাবা কিংবা পরিচিতজনদের দিকে না তাকানো, না হাসা।
ছয় মাস বয়সেঃ
১। হাত পায়ের শক্ত শক্ত ভাব।
২। সর্বক্ষণ মাথা নাড়ানো।
৩। বাইরের শব্দ, স্তন্যপান, বাবা-মা কোন কিছুতেই মুখ না ফেরানো।
৪। ঘাড় সোজা রেখে মাথা উঠাতে না পারা।
নয় মাস বয়সেঃ
১। এক হাত থেকে অন্য হাতে কিছু নিতে না পারা।
২। কয়েক মিনিটের জন্যেও একা বসতে অসমর্থ হওয়া।
৩।  মুখে কোনরকম বোল নেই।
প্রথম বছরের শেষেঃ
১। কিছু দেখে কোন রকম শব্দ করে না।
২। কোন খেলনা বা দ্রব্য দেখে চঞ্চল হয় না বা উত্তেজনা দেখায় না।
৩। ক্ষুধা নেই, খাবারে চরম অনাগ্রহ।
দ্বিতীয় বছর শেষেঃ
১। কাউকে দেখেই আনন্দ- মন খারাপ বা দুঃখ অনুভব কিছুই হয় না।
২। হাঁটতে গিয়ে কোনরকম ভারসম্য থাকে না।
৩। আচার আচড়নে সমস্যা দেখা দিচ্ছে।
তৃতীয় বছর শেষেঃ
১। খেলাধুলাতে কোন আগ্রহ নেই।
২। সহজ, সাধারণ কথাবার্তাও বুঝতে অক্ষম।
৩। বাক্য গঠনে সমর্থ হয় না।

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