Basic Profit And Loss Statement
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This tutorial is effectively a continuation of last tutorial on profit and loss statements using pivot tables in which we learnt how to make a report in Excel using pivot tables feature to make income statement in few steps quickly. Today we will learn how to do budget vs actual variance analysis of profit and
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A multi step income statement is an income statement which arrives at a net income figure in series of steps including gross profit and operating income.
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Is Your Smartphone Your Best Friend? : Source: Nenetus/Shutterstock To what extent do cows have intentions? To what extent does a car have free will? To what extent does the ocean have consciousness? On a ten point scale with ten indicating absolute agreements and one indicating absolute disagreement how much would you say you agree with the above statements? The extent to which you do indicates the degree to which you might display anthropomorphic beliefs which is the extent to which you think that animals and other non human objects possess human characteristics. Examples of the types of objects to which people with anthropomorphic beliefs ascribe such human characteristics are animals cars machinery and even everyday household objects. A persons anthropomorphic beliefs can be measured using a questionnaire featuring items similar to those given above (Waytz Cacioppo & Epley 2010). Because anthropomorphic beliefs indicate the extent to which people believe that inanimate objects possess human-like characteristics then it may be the case that these beliefs are also related to smartphone attachment and this potential link was investigated by Jessica Bodford and colleagues (Bodford Kwan and Sobota 2017). Attachment and Smartphone Attachment Harry Harlows rather notorious experiment with infant rhesus monkeys (Harlow 1958) illustrated that when they were separated from their adult attachment figures the infant monkeys formed attachments to substitute objects. Similar behaviour can be observed in humans who in the absence of primary caregivers or romantic partners might form attachments to substitute objects in various ways. Hazan and Shavers (1987) suggested that humans may possess one of three basic attachment styles as described in the paragraphs below. When testing for attachment style respondents are asked to indicate which paragraph best describes their particular experience when involved in a close relationship. 'I find it relatively easy to get close to others and am comfortable depending on them and having them depend on me. I don't worry about being abandoned or about someone getting too close to me described secure attachment. 'I find that others are reluctant to get as close as I would like. I often worry that my partner doesn't really love me or won't want to stay with me. I want to merge completely with another person and this desire sometimes scares people away' described anxious attachment. 'I am somewhat uncomfortable being close to others I find it difficult to trust them completely difficult to allow myself to depend on them. I am nervous when anyone gets too close and often love partners want me to be more intimate than I feel comfortable being' characterised avoidant attachment. Bartholomew (1990) adapted theses paragraphs into a Relationship Scales Questionnaire which Jessica Bodford and colleagues subsequently reworded such that the questionnaire referred to smartphones rather than human attachment figures and thus measured smartphone attachment. For example the statement: I am comfortable depending on other people was changed to I am comfortable depending on my phone When using Bodford et als scale participants were instructed to think only of their smartphones and not the people who might be contacted using them. Bodford and her colleagues also measured Smartphone Reliance (in other words the extent to which participants felt they required a smartphone). More specifically smartphone reliance is a persons need to communicate with friends stay informed of social events and a general need to connect with others. Finally they measured Urge to Answer with a scenario in which participants imagined hearing a text or email alert while driving alone. Participants were asked to state the likelihood that they would check their phone in this situation. Is Human Attachment Related to Smartphone Attachment? In order to investigate this the researchers looked at the relationship between the three types of human attachment (secure anxious and avoidant) and the corresponding three types of smartphone attachment. They found that the relationship between anxious human and anxious smartphone attachment was significantly higher than the relationship between the secure and avoidant human attachment styles and the secure and avoidant smartphone attachment styles. In other words there is a strong link between anxious human attachment and anxious smartphone attachment. Is There a Relationship Between Smartphone Attachment and Anthropomorphic Beliefs? Bodford and colleagues found that there was a relationship between anxious human attachment and anthropomorphic beliefs. Furthermore they also found a connection between anxious smartphone attachment and anthropomorphic beliefs. In other words those who displayed an anxious smartphone attachment style were more likely to display anthropomorphic beliefs (a belief that animals and other non human objects possess human characteristics). Smartphone Reliance and an Urge to Answer Finally the researchers found that anxious smartphone attachment was related to smartphone reliance and an urge to answer emails or texts in potentially risky situations such as driving. This finding goes some way to indicating those individuals who may be at risk of using their phones in potentially dangerous situations. Overall the findings indicate that anxious human attachment is related to anxious smartphone attachment and that furthermore anxious smartphone attachment is related to a stronger reliance on ones smartphone and an urge to use a smartphone in inappropriate settings such as driving. Finally the belief that inanimate objects possess human characteristics would also appear to be connected to an anxious smartphone attachment style. So...... is your Smartphone your best friend?
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