Smoking cessation Essay Example | Topics and Well Written Essays - 750 words

Smoking suspension - Essay Example As per Pignone and Salazar (2009), smoking suspension can expand future of as long as 3 years in ladies smokers and 2 years in men. In different explores, the future of a non-smoker is 13-14 years higher than a smoker (Chandler and Rennard, 2010). Studies have affirmed that smoking end has exacts prompt medical advantages to the person. A few mediations are effective in smoking suspension which incorporates guiding, pharmacotherapy or a blend of both. In this regard, the most significant factor is client’s self picked wellbeing objective to stop smoking and both pharmacotherapy and advising end up being valuable for such patients, be that as it may, in patients with reluctant conduct to stop pharmacotherapy is inadequate. Clinical directing methodology ought to accentuate on wellbeing and monetary advantages of discontinuance, persuasive meetings, understanding instruction on ailment hazard factors, network/family backing and backslide counteraction. Pharmacological treatments comprise of nicotine substitution treatment which incorporates nicotine fix, gums, tablets, nasal splashes, inhalers and so forth. (Pignone and Salazar, 2009). These have demonstrated to be similarly compelling in smoking end. What's more, upper treatment with medications, for example, Bupropion, varenicline and Clonidine have been demonstrated as viable smoking suspension operators. A few investigations have recommended that a mix of these pharmacological treatments is very viable for example nicotine gum with nicotine fix and so on. (Chandler and Rennard, 2010).

Home Management Essay

The capacity to work at Home Management individuals would now be able to play out their work at home. For the individuals who dedicate more opportunity for their works, they can broaden their working hours by playing out their office works at the solace of their own home. For whatever length of time that there is a web association, and as long as the entrance at home is permitted, anybody approve individual can truly turn out to be progressively beneficial. Issues related with Online Intranet However, there are issues related with web based intranet like: security, down-time, and web association disappointment. The issue with security as referenced before is constrained by a firewall. Access to data is constrained by the sort of approval that will be given to an approve client. Like a data framework, clients may be relegated as an overseer, and a plain or restricted client. Those records which are private may be open just utilizing the executive records. For whatever length of time that the username and passwords remain made sure about, the entrance to the site stays 99% made sure about. Down-time blunders generally connected with server breakdowns and framework disappointments can be tended to by a compelling upkeep plans. Most IT individuals dole out a once every month down-timeframe planned for framework upkeep which takes for the most part a normal of 1 to 3 hours. This isn't terrible at all contrasted with the measure of successful working time of the framework. Web association disappointment is for the most part connected with climate condition and event of debacle which doesn't happen consistently. Network access Providers (ISPs) had just evolved made sure about association lines to relieve these issues. End Internet based intranet is advantageous in data sharing, and correspondence lines for all parts of FYC. It is a powerful cost cutting method, compelling decrease of volumes of papers created in exchanges. It accomplishes consistency in data sharing, quicker and solid data recovery, and offers adaptability in playing out all types of top level administration errands for the board individuals.

Our email is down this weekend COLUMBIA UNIVERSITY - SIPA Admissions Blog

Our email is down this weekend COLUMBIA UNIVERSITY - SIPA Admissions Blog Our IT department is performing some upgrades  this month, so  this blog, our voicemail and our email accounts will be unavailable during the following periods: 5:00 p.m. Friday, June 5, to 5:00 p.m. Saturday, June 6 and 5:00 p.m. Friday, June 19, to 5:00 p.m. Saturday, June 20 While all services may not be unavailable completely, please  refrain from sending us an email or  leaving a voicemail during these periods, as we may not  receive them. Our technology services will be fully restored immediately following these down periods.

Essay Topics For College Admissions

Essay Topics For College AdmissionsIf you are preparing for college admissions, then it is a good idea to take your time and look at a variety of essay topics for college admissions. College essays need to be thought out well and should be able to display a real 'human' element.As mentioned before, the best essay topics for college admissions are those that will allow you to display the real you. When writing your essay, always try to include a personal side of yourself. This should make you the most interesting candidate for college.An essay is important, as any other part of your application. It will help you get noticed and will make the others in your group think that you are an intelligent person. Essays help you gain admission to college, whether it is from a high school or a university. It will also help you to win the acceptance process, which may seem daunting.In looking for essay topics for college admissions, there are a number of ways that you can begin to get started. Lo ok at the topics of people who have been accepted into college recently. You may find that the topic of your prospective school is closely related to the ones that you are writing about.The essay topics for college admissions will probably depend on the type of school that you are interested in attending. College offers often vary greatly, so the type of essay that you write will largely depend on the school that you are applying to. Some schools require a bit more depth of field and you may have to look at the subject of your prospective school to see what its essay topic requirements are.If you are applying to a current school, such as your high school, then you should definitely take some time to research your topic. Keep in mind that you want to get into the school, and therefore you may want to write a short personal essay. Since there are so many applicants, there is no doubt that one of them is going to get in, so do not waste your time trying to write an essay for someone el se.You may even find that there are colleges that will take the time to read through all of your essays before they decide if they will accept you. Make sure that you show potential colleges how much you care about the school that you are applying to, and this will make them believe that you are a serious applicant. Your essay will need to speak about you as a person, so make sure that you have all of the information about your future school on hand to get you started.If you are looking for essay topics for college admissions, then you will have a lot of decisions to make. Try to take your time, but keep in mind that the best essays are those that are written with an innate ability to draw in the reader.

Analytical Writing Sample

Analytical Writing SampleAnalytical writing samples are an essential tool for any analytical or research paper, and you will find that there are many different kinds. Some people write their own, while others get assistance from a writing mentor. There are also plenty of professional writing services out there that can help you with your paper. This article will explain how to write an analytical writing sample, and where to find them.An analytical writing sample is the equivalent of a resume. The objective of this kind of paper is to 'help' your potential employer (or future employer, for that matter) understand why you would be a good fit for the job. Why is it important? If you are applying for a job in which you will have to deal with information that is subjective, such as surveys or interviews, this type of paper will come in handy. So, in order to do well, you must understand how to write an analytical writing sample.The first thing you need to keep in mind is that your paper must follow a logical structure. Start with a discussion of your experiences and training (if applicable), and then proceed to your skills and interests. When you get to the part about your skills, think about the type of projects you've done and whether you had any difficulties in getting the job done. It might be worth your while to write about previous projects that did not go well.Of course, your first order of business when writing an analytical writing sample is to determine how many pages you want to include. Obviously, the more pages, the longer the piece will be. You should note that you should not read the same paragraph to yourself over again. In addition, if you do not find an idea for a new paragraph or idea, throw it away and start again.Think about what you would do if you were to read the paper at the end of the day. You might find that some topics you were interested in were not included. This is a perfect opportunity to talk about your interest in a different topic or point of view, which is an essential part of this kind of paper.After you have a written project, you are now ready to put it into an essay or report format. In order to do this effectively, think about how you want to go about writing the paper. If you're trying to get accepted for an interview, you can organize the essay around an interview question. Or if you're hoping to get a raise or promotion, you can make the report more formal and structured. Once you have written your essay, simply review it carefully to make sure you understand how it works.Perhaps, the most important aspect of writing an analytical writing sample is making sure that you are accurate and clear in your data. If you don't know how to be precise, chances are you won't be understood by your prospective employer. Even if your essay was badly formatted or poorly written, you can always rewrite it and try again. Just make sure that it is clear and that you're not missing anything important.With this informat ion in mind, you can now write an analytical writing sample. Once you have it in your hands, you can use it to help you get a job, or you can use it to help you get a better paying job.

Military Decision Making Process ( Mdmp ) - 1243 Words

Military Decision Making Process (MDMP) SGT Alexander, Joseph Non-commission Officers Academy Senior Leader Course ALC 166-16 Phase 1 dL Abstract The historical process of creating and implementation of the Military Decision Making Process has changed significantly since World War I. The US Army did not have a published staff doctrine or guidance to assist commanders in the decision making process. The Regulations for Field Maneuvers (1910), did not provide staff guidance. In 1914, the field service regulation (FSR) identified the need for decision making processes. The Staff Officer Field Manual (1932), complied principles, data, and information that was intended to guide the operations of staff of all units and territorial commands. The Staff Officer Field Manual (1932), was a detailed manual that explained staff functions and more complete commander estimates of implementation time. Introduction The Military Decision Making Process (MDMP) is a repeating plan of procedures used to understand the situation and mission. The MDMP is used to develop a course of action and produce an operation plan or order. The MDMP integrates the commander, staff, subordinate, headquarters personnel, and other stakeholders involved in the planning process. We need the MDMP because it allows the leader to execute orders and planning decisions. The MDMP aids in the collaboration and planning with the higher headquarters. The higher headquartersShow MoreRelatedMilitary Decision Making Process ( Mdmp ) Essay1266 Words   |  6 Pages Military Decision Making Process SGT Williams, Christina Non-Commissioned Officers Academy Advance Leaders Course Class # 172-16 Phase 1 DL Abstract The Military Decision Making Process (MDMP) is a decision-making model to assist military members in making sound military decisions and to compile operation orders. This paper will describe MDMP and show how it can be applied to daily operations. The paper will identify the steps in the model and describe how critical thinkingRead MoreMilitary Decision Making Process Essay885 Words   |  4 PagesIn the view of global security,(2011) The military decision making process abbreviated as MDMP is a planning model that establishes procedures for analyzing a mission, developing and comparing courses of action(COA) that are best suited to accomplish the higher commander’s intention and mission. The MDMP comprise of seven stages and each stage depends on the previous step to produce its own output. This means that a mistake in the early stage will affect all the other stages that follow. These stepsRead MoreThe Military Decision Making Process923 Words   |  4 PagesDecision maki ng is identifying the problem, analyzing the problem, find solutions for the problem and decide the solution for the problem. This is the army definition of Decision making. â€Å"Decision making is knowing if to decide, then when and what to decide. It includes understanding the consequence of decisions.†(FM101-5) The military decision-making process (MDMP) is â€Å"An iterative planning methodology to understand the situation and mission, develop a course of action, and produce an operationRead MoreThe Military Decision Making Process Essay1235 Words   |  5 PagesThe Military Decision Making Process The Military Decision Making Process (MDMP) is a decision-making model to assist military members in making sound military decisions and to compile operation orders. This paper will describe MDMP and apply it to a recent job-related decision of the author; preparation for a combat logistics patrol (CLP) while deployed in Iraq. The paper will identify the steps in the model and describe how critical thinking impacted the decision. The Steps of the Military DecisionRead MoreMilitary Decision Making Process647 Words   |  3 PagesMilitary decision making process (MDMP) The MDMP is the Armys solution to decision-making and assists the commander and staff in developing a plan and estimates. The MDMP is analytical and detailed through all levels. The commander decides the procedures to use in each instance, his plan hinges on clear visualization, and he uses the entire staff to make his plan. The steps in the MDMP are the following: Receipt of mission - the structure starts with orders issued by higher headquarters of anRead MoreThe Military Decision Making Process Essay1406 Words   |  6 PagesThe Military Decision Making Process (MDMP) is an analytical and deliberate process that commanders follow using seven steps that includes the receipt of the mission, mission analysis, course of action development, course of action analysis, course of action comparison, course of action approval and orders production. The MDMP gives leaders a thorough process to follow that provides clarity and synchronization for operations even under time-constrained environments. We need an Army that is trainedRead MoreMilitary Decisionmaking Process Essay1433 Words   |  6 PagesMilitary Decisionmaking Process F-AWA According to Army Doctrine Reference Publication 1-02, Operational Terms and Symbols, â€Å"The Military Decisionmaking Process (MDMP) is an interactive planning methodology to understand the situation and mission, develop courses of action, and produce an operation plan or order†. (2016a, pg. 1-62) There are seven steps to MDMP. They are receipt of the mission, mission analysis, course of action development, course of action analysis, course of action comparisonRead MoreMDMP Paper1071 Words   |  5 Pagesbefore going into battle? The worst thing that a force cannot do is have improper planning. In the article Anaconda- A Flawed Joint Planning there was some key steps that were missed in the Military Decision Making Process (MDMP). The article describes five errors that the unit could have avoided by using MDMP. However I am only going to discuss four out of the five errors and there are as follows: Poor Intelligence Preparation of the Battlefield, Underestimating Airpower Deployment Time, Lack ofRead MoreDecision Making And Planning Of The Military Essay2011 Words   |  9 Pages Decision Making and Planning in the Military SSG Stephen Raya Non-commission Officers Academy Senior Leader Course Class # 174-17 Phase 1 dL â€Æ' Abstract The Military Decision Making Process (MDMP) and Troop Leading Procedures (TLPs) are tools that leaders can use to effectively plan and organize a mission or event. It is important to have an understanding of these steps and how to apply them. In addition, there are characteristics associated with successful leaders that aid in the processesRead MoreThe Military Decision Making Process1096 Words   |  5 Pages The Military Decision Making Process (MDMP) is a repeating plan of procedures used to understand the situation and mission, develop a course of action, and produce an operation plan or order. The MDMP integrates the intangible and comprehensive aspects of planning and integrates the activities of the commander, staff, subordinate headquarters, and other partner involved in the planning process. We need the MDMP because it allows the leader to apply thoroughness, clarity, sound judgment, logic

Obesity, Diabetes And Lung Cancer - 1046 Words

Epidemiological studies: Critical Review of Obesity, Diabetes and Lung Cancer Epidemiological Study on Obesity The overweight problem is big issue in the United States and worldwide with the average American weighing 3-5 kilograms more than they did ten years ago. Obesity is an excess of body fat that leads to ill health. The study was based on a sample representative of United States where 22.9 percent men and 23.3 women were obese, and 44.1percent of men and 34 percent of women were overweight indicating that almost half of the United States population was overweight. The research covered children aged 6-11 years and the prevalence rate was 15.8 percent in 2007 with a higher prevalence among Black male and female’s at 20 percent and Hispanics at 26.5 with Whites recording the lowest at13.5 percent (World Health Organization, 2007). Adiposity is the balance between energy intake and expenditure. Excessive intake of energy rich food is one of the main contributors to obesity. The other cause is the sedentary lifestyle that most United States citizens expose themselves to with the younger generation spending more time on the couch either watching television, playing games or on the computer. This lack of exercise is a contributory factor of obesity (Cole, 2000). The other factor is the modern day preference for food rich in energy and fats from the traditional lean meals. Low sugar and a high fat diet are more prone to cause obesity than high sugar low fat diet. The highShow MoreRelatedPublic Health Policy Evaluation And Treatment Of Overweight And Obesity1451 Words   |  6 PagesIdentification, Evaluation and Treatment of Overweight and Obesity in Adults. National Heart, Lung and blood Institute. 1998. Surgeon General’s Call to Action. Heart Disease, the number one cause of death in the United States, as well as Stoke (4th) and Diabetes the 7th leading cause of death all have a common denominator; Obesity (CDC). All of these statistics have continued to increase in rank over the last few decades. By 2030, obesity will cost the United States 956.9 billion dollars (O’Neil)Read MoreRisks Associated With Lifestyle Diseases1652 Words   |  7 Pagesare considered as the major cause of death in Australia and globally. Risky behaviours are associated with lifestyle diseases as they can indicate an increased risk of developing a specific lifestyle disease. Some examples of risky behaviours are obesity, alcohol consumption, smoking, lack of exercise and inadequate nutrition. An abundance of risky behaviours in an individual’s lifestyle could negatively impact their body’s homeostasis; thus not being capable of controlling body temperature, waterRead MoreDesign Interventional Models For Primary Care Providers1619 Words   |  7 PagesAbstract Over the years from proven evidence-based research, there is a need for intervention as primary care physicians attempt to address the issue of adult obesity. Obesity can be linked to many adverse health outcomes such as: diabetes, hypertension and stroke as suggested by the National Heart, Blood and Lung Institute (2012). The purpose of this project is to design interventional models for primary care providers to implement into a wellness program. The program includes increased knowledgeRead MoreObesity: A Media Created Epidemic Essays698 Words   |  3 Pages What? Me worry? - - Alfred E. Neuman Is obesity really a serious health concern or is the â€Å"epidemic† merely a result of highly fabricated, misleading ideas of politicians and the media? The article, Obesity: An Overblown Epidemic? By W. Wayt Gibbs featured in the May 23, 2005 edition of Scientific America, raises this question. Most health experts and average people believe that obesity is one of the most prevalent health concerns today, resulting in increased risk for other majorRead MoreCrime Case Study951 Words   |  4 Pagesexplain the increase in obesity being reported. 2. Problem Analysis for Community/Zip Code: Problem: List two (2) problems within your community (for example, Infant Malnutrition, CVD, Lung Cancer, Obesity, Alcoholism, Violence) NOTE: These problems need to be something the Community Health Nurse can impact (for example, a CHN cannot build a sidewalk, repair a street, implement a new bus route, etc.). Remember to cite sources as appropriate. 1. Obesity 2. Type 2 Diabetes Select one of theseRead MoreUnmet Challenges Of Unmet Health Needs1147 Words   |  5 Pages Heart disease related hospitalizations rates in Alpena are 157.7 per 10,000 (MDCH, 2016b). Obesity The prevalence of obesity in Alpena Michigan is 32.1%, although this is below the national average of 37.7% it is still a significant unmet health need. Obesity, is the leading cause of preventable death in the United States and contributes to heart disease, diabetes, stroke and certain types of cancer (CDC, 2016b). Alpena, has invested considerable resources in developing bi-paths throughout theRead MoreObesity : A Serious Health Condition1452 Words   |  6 PagesObesity is a serious health condition that, if left untreated, causes serious health conditions. Contrary to popular belief, obesity is more than a condition caused by overeating and lack of exercise (Vallor 2013). Obesity is a disease (Callahan 2013); a disease that Americans are spending about $150 billion on annually (Zamosky 2013). Additionally, changing a person’s diet and exercise regimen may not be effective in some cases of obesity (Vallor 2013). Obesity is not like most well-known diseases;Read More The Causes and Effects of Obesity686 Words   |  3 PagesEffects of Obesity Overview Obesity according to Birmingham and Treasure means there is an excess of adipose tissue (fat) in the body (195). Today, hardly a day goes without the mention of an obesity related issue in the news. In a way, obesity is increasingly becoming a national epidemic. As medical practitioners debate on whether or not obesity should be regarded a disease, policy makers are mulling over what course of action should be adopted so as to rein in the problem of obesity. In an attemptRead MoreChildhood Obesity : A Global Epidemic1474 Words   |  6 Pageschildhood obesity has become a global epidemic. Globally it is estimated that around 40-50 million children are obese. In the United States the amount of school-age children who are considered obese has risen from 6% in 1973 to 31% in 2009 (3). In children, obesity is defined as a child’s height and weight being at or over the 95th percentile (1). Childhood obesity can lead to a large amount of adverse consequences, including: low self-es teem, asthma, cancer, premature mortality, and type 2 diabetes (3)Read MoreImproving The Mortality And Morbidity Of Cardiovascular Disease980 Words   |  4 PagesECG’s, stress monitoring, heart changes monitoring, radiological procedures, and labs that could target specific cardiac markers Hsieh et al., 2012). 2. Tobacco use kills millions of people each year. Smoking is the leading cause of lung cancer (CDC, 2011). Tobacco control and the Institute of Medicine (IOM) recommended the implementation of smoke-free policies to decrease the dangers of second hand smoking and smoke exposure (WHO, 2015). The IOM recommended increasing awareness about

Integrating the Philosophy of Socrates into the Engineering Curriculum Free Essays

Academic institutions in America have a difficult task, being primarily responsible for the education of the population. Higher education institutions play the largest role in developing individuals and helping them find their roles within society. It is then necessary to look into how the best institutions in the country are educating and developing the minds of the next generation of leaders. We will write a custom essay sample on Integrating the Philosophy of Socrates into the Engineering Curriculum or any similar topic only for you Order Now In particular, a great focus should be placed in the rising responsibility of STEM (Science Engineering Technology and Mathematics) graduates and their education due to the growing demand of STEM professionals in this era. Engineering curriculum’s, for the majority, follow specific criteria to define what is necessary and important for an engineering student to learn. This criteria is set by ABET, the Accreditation Board for Engineering and Technology, which has identified eleven (11) student outcomes upon graduation of an engineering Baccalaureate level program. Among these eleven outcomes, are three outcomes that involve something broader than technological knowledge, design and methods, and they are: (1) the broad education necessary to understand the impact of engineering solutions in a global, economic, environmental, and societal context (2) a recognition of the need for, and an ability to engage in life-long learning (3) a knowledge of contemporary issues. In order to accomplish these outcomes, it is necessary to implement ancient philosophies from one of the greatest philosopher that ever lived, Socrates. Socrates had a lot to say about knowledge, wisdom and education. He is famously known for the ideas that â€Å"the only true wisdom is in knowing you know nothing,† â€Å"the unexamined life is not worth living, † and â€Å"education is the kindling of a flame, not the filling of a vessel. † Many students and professors in the school of engineering do not realize how little they know. For students, when accepted into a high ranked four-year institution, they might believe they are already among the best and the brightest, and this happens more often in the school of engineering. Students tend to think they have four more years of education left (typically) since they’ve made it so far already and don’t realize that their learning has just begun. For professors at top higher institutions in Engineering, many have earned at least Master’s degree or better. It is common that most professors hold Ph. D’s at top research universities. With vast amount of knowledge these professors gain, they feel as if they know more than the students. Professors readily admit that they don’t know everything. There are not many opportunities to question the curriculum that is assigned. More professors can benefit the student’s learning experience by providing an environment to learn beyond what is required. Both professor and students are at fault for not acknowledging their own ignorance, which hinders the students in their intellectual growth. Moreover, once students and professors can come to realize how much more there is to learn this can open a world of knowledge for them. Socrates highly valued curiosity and wonder stating that life should not go unexamined. So how does one go about ensuring the outcomes ABET outlines? They implement a philosophical approach to technical education. Although this is present in some courses it is not enough. Most syllabi outline in detail what you are going to learn from concepts to chapters to homework problems to exams on day one. Learning is structured and more about following the rules. There is not a lot of encouragement to seek knowledge in other disciplines. The importance of concepts and ideas about other topics such as philosophy, politics, and education is not usually taught in engineering courses. Yet it is required by ABET for students to have that board exposure to be great engineers. For example, the an aerospace student who is looking to work in the industry after college needs to study the economy and politics. That student needs to understand how the economy stands regarding consumer spending and analyze the possibility of their country going to war. These factors can determine whether or not there is a need for commercial airplanes and/or a demand for defense airplanes. That student can then have a better understanding of what real engineering problems he will encounter and start thinking of ways to provide solutions by studying more applications of such problems. It is also important to know where that industry is head and looking into trends from the past to predict future ones and have a clearer vision of where to seek employment. This education, however, is not covered in your typical engineering course. Faculty and staff needs to put a bigger emphasis and link to education outside of STEM. It is the curiosity and wonder of the students that will lead them to self-educate themselves on these broader topics outside of their curriculum that they are expected have learned upon graduation. This leads to the issue that higher education has developed as a compartmentalized learning system, seen more evident in the engineering schools. In my experience at a leading four-year, private, research university, it felt as if the engineering professors were concerned about what the students know as opposed to how they processed thoughts and ideas. This is contrary to the belief that Socrates had, â€Å"education is the kindling of a flame, not the filling of a vessel. † With the focus to memorize formulas and problem solving methods students are just being filled with information and are then tested on how well they can recreate what they learned in lectures and texts in an exam. When asked, most alumni admit that they have retained very little from the concepts and formulas they learned in class. They state what they really acquired out of engineering school was the problem solving ability. This makes sense, since books and the internet are available to an engineer as a professional; there is no need to memorize the content. Practice with concepts and methods are necessary yet it is more important to understand how these concepts came to be. Socrates would encourage students to ask more about the who, what, why, how, and when in the midst of their learning experience. Developing a critical mind should be the focus of teaching not how well a student can memorize. Engineering programs across the nation don’t place enough of an emphasis on critical thinking and self-education of concepts outside of engineering. Engineering education is not just about the practice of engineering methods; it’s about recognizing hidden principles, patterns of learning and developing a desire for lifelong learning. With the teachings of Socrates, students will realize what they don’t know and start to become more curious and begin to self-educate themselves outside of the classrooms to become individuals that live fulfilling lives as professionals and members of society community. How to cite Integrating the Philosophy of Socrates into the Engineering Curriculum, Papers

Segmental, Productivity Ratio Analysis Essay Example

Segmental, Productivity Ratio Analysis Essay Learning Objectives : 1) Understand how cost analysis can be applied to market segments 2) Appreciate role of marketing experimentation in improving the allocation of marketing effort 3) Recognize the value of segmental productivity analysis 4) Critically perceive how ratio analysis can be used to understand the current position 5) Appreciate the relevance of strategic benchmarking How are resources utilized and with what returns needs to be understood by all companies – â€Å"Where are we now ? For doing this consider the company as a bundle of projects or activities , for example ? Reformulation and relaunch of product X ? Continued market service Y ? Successful development and launch of project Z Projects and activities can be further defined in terms of missions and this mix of projects and missions will be constantly changing with resource implications and profit consequences. Which to add and which to delete ? Ration available resources among competing activities. Estab lish the cost of each activity of the company to start with. Cost Categories need to be defined. Traditional focus puts product costing as the centre of costing systems. This could impede the ability to recognize the patterns of consumer preference and competitive positioning by market segment. Attributes of market segments are different from attributes of production processes – Direct costs are traceable to Labor, Material, and salary but Indirect Costs cannot be directly traced to cost objects. The assigning of a ‘fair share’ of indirect costs, along with direct costs, is the heart of Absorption Costing (Full Costing). Deciding the full cost of a cost object in every company is thus worked out by adding an allowance usually on hourly rate for use of all indirect factors (power, equipment, rent, insurance, salaries of reception/supervisory/staff etc. ) MARKETING COST ANALYSIS Most companies do not know what part of their total marketing outlay is spent on each product, sales territory , or customer group is because they do not have a refined system of cost analysis. Vagueness of costs like packaging – is it a promotional, production, or a distribution expense ? We will write a custom essay sample on Segmental, Productivity Ratio Analysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Segmental, Productivity Ratio Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Segmental, Productivity Ratio Analysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Need exists for planning and control techniques to indicate levels of performance required and achieved, as well as outcome of shifting marketing efforts from one segment to another. Cost Data could be inaccurate for some of the following reasons :- †¢ Marketing costs on products, territories being allocated on the basis of sales value or sales volume instead of causal factors like order-getting marketing expenditure thus missing out on the concept of opportunity cost of alternatives †¢ Indirect and administrative costs are arbitrarily allocated to segments on the basis of sales volume †¢ Some costs are not identified clearly Marketing Cost Analysis overcomes these problems and aims to ? Analyze costs incurred in order-getting and order-filling aspects so that overall profits can be determined after combining with product cost data ? Determine Profit by product line ? Costs involved in serving different classes of customers, territories and other segments to find the relative profit performance ? Compute figures like cost per sales call, cost per order, cost to acquire new customer, cost of holding inventory for a year etc. Evaluate managers as per their actual controllable cost responsibilities ? Evaluate alternate strategies or plans with full cost Marketing segments may be one or a combination of the following ? Product line or range ? Channel of distribution ? Sales representative or territory ? Customer or Industry group ? Size of order When selecting the segment of interest, the approach to costing should be selected from alternatives such as (a) Absorption (Full ) costing (b) Variable ( Direct or M arginal ) costing. Profit Analysis by channel can be done by comparing the net profit figures or can by Variable costing method be done by comparing the marketing contribution ( Variable contribution less Fixed direct marketing costs ). Customer Profitability Analysis Implementation of CPA can be done by following steps 1) Define customer groups and market segments by distinguishing their needs of each 2) Identify the factors which cause variations in the costs of servicing those customers. This can be done by identifying the key elements of the marketing mix used for each different group or segment ) Analyze the ways in which service offerings are differentiated between customer groups e. g. terms of trade could vary between home-based and overseas customers, between large and small customers, speed of delivery , to key accounts 4) Identify the resources that have been used for each group or segment – including personnel, warehouse facilities, administrative back-up, etc. 5) Ways in which the c osts of resources (step 4) can be attributed to the customer groups 6) Relate revenues and costs to each group, with profit emerging as the difference Interpretation of Data The danger of absorption-based segmental analysis is that â€Å"bottom line† could be taken as the basis for action. This should not be the approach. The aim should be to take net profit as the criterion for investigation. Segmental productivity analysis would reveal % contribution to total profits by each product , and also % total time of available selling time. This could show that a high % of selling time is being devoted to low or unprofitable products. Questions which can then arise are Increasing net profits proportionately more than the marketing budget can increase marketing productivity ? ? Increase net profits without marketing outlays ? ? Increase net profits with decrease in marketing costs ? ? Decreasing net profits but with proportionately greater decrease in marketing costs ? Marketing Experimentation Studies of marketing costs can be the basis of experiments to identify all controllable independent factors that affect a particular depend ant variable. This can answer the questions such as If marketing outlay is raised , how much would the net profit contribution of most profitable product be increased and how will that affect strategy of competitors in terms of stability and market share ? o By how much would the net losses of unprofitable products be reduced if some decrease was made in specific marketing outlays ? o By how much would the profit contribution of profitable products be affected by a change in the marketing effort on unprofitable products ( and vice versa ) and its effect on total marketing system ? By how much will total profit contribution be improved if some marketing efforts are diverted to profitable territories or customer groups from unprofitable ones ? o By how much will the net profit contribution be increased if there is change in method of distribution to small unprofitable accounts, or if these accounts were dropped ? Nature of Productivity Productivity can be at macro level ( entire indus try or whole economies ) or at micro level ( particular company or activities in a company ). Our focus would be at the micro level , and marketing productivity can be expressed as Marketing Outputs / Marketing inputs Sevin has defined it â€Å" as ratio of sales or net profits to marketing costs for a specific segment of the business†. The inflationary and monetary factors need to be considered when comparing value of sales in different periods of time. To consider a particular productivity index from distribution domain. Productivity index = no. of orders shipped / no. of labor hours worked Such indexes are meaningful only when compared to some meaningful figures such as ? Internal Comparisons – figures from previous periods to do trend analysis. Figures representing efficient or desired performance, for budgetary control ? External Comparisons – with other organizations within same markets Use of Ratios Their value lies in the relative measures and not absolute measures. Discretion is needed in choosing the ratios that are useful. Seasonal sales need to have different method for collecting and comparing data and the ultimate financial measure of short-term efficiency is the relationship between Net Profit and Capital Employed or ROI Net Profit / Capital employed X 100 = ROI Always be sure of the definition of numerators and denominators e. g. is net profit pre-tax or post-tax ? Is capital employed based on historic cost or replacement cost figures ? Primary Ratio Net Profit / Capital Employed Secondary Ratio Net Profit / Sales revenue Sales revenue / Capital employed Tertiary Ratios are those that constitute the secondary ratios and general cause of deviation from ROI target rate is found by computing profit ratio and the capital turnover ratio first. Before corrective action the 4 simple tertiary ratios need to be done 1. Gross Profit / Sales Revenue 2. Sales Revenue / Operating Costs 3. Sales Revenue / Fixed assets 4. Sales Revenue / Working Capital The many other levels of ratio pyramid ( page 100 of Wilson Gilligan ) can be identified and used for finding the reasons for overall outcomes. Analyzing Ratios and Trends Declining ROI can be thought to be prima facie due to falling net profit to sales revenue but it also can be linked to particular quantity of capital investment. From published accounts it is possible to see Primary, Secondary and Tertiary ratios of competing companies. Major cause of divergence between results of two companies can be found in their different accounting techniques and definitions e. g. two companies buy the same asset at the same time but one company chooses to depreciate asset over 4 years whereas the other takes 100% depreciation allowance in the first year. Profit Impact of Market Strategy ( PIMS ) has done research on 3000 SBUs and what drives profits for 25 years and have their results suggest that business performance can be grouped into 4 major categories : Market Attractiveness – customer bargaining power, market complexity, market growth, innovation etc. ? Competitive Strength – market share position, customer preference relative to competitors’ offerings, market coverage, product range have all contributions ? Value Added Structure – investment intensity, fixed/working capital split, employee productivity, make vs buy, capacity use, and vertical integration ? People and Organization – Lea n organization, participative culture, Incentives, Training, Insiders Vs. Outsiders The various ‘weak’ and ‘strong’ profiles are chosen from all the variables and PIMS findings were startling. Weaker profit business would make 6% ROS or 10% ROCE whereas the strong-profile business would make 11% ROS or 30% ROCE over a 4 year period. Both Ratio analysis and Productivity analysis can help in establishing the pattern of resource utilization and its productivity. This analysis would reveal the need to do Segmental reallocation to improve segments’ productivity. Ratio analysis and other such techniques can only indicate â€Å"where we are now† but cannot answer what to do next.

Manson Family Member Tex Watson

Manson Family Member Tex Watson Charles Tex Watson went from being an A student in his Texas high school to being Charles Mansons right-hand man and a cold-blooded murderer. He led the killing spree at both the Tate and LaBianca residences and participated in killing each member of both households. Found guilty of killing seven people, Watson is now living his life out in prison, he is an ordained minister, married and father of three, and claims he feels remorse for those he murdered. Charles Watsons Childhood Years Charles Denton Watson was born in Dallas, Texas on December 2, 1945. His parents settled in Copeville, Texas, a small impoverished town where they worked at the local gas station and spent time at their church. The Watsons believed in the American dream and worked hard to provide better lives for their three children, of which Charles was the youngest. Their lives were financially modest, but their children were happy and following proper paths. Early Teens and College Years As Charles got older he became involved in his parents church, the Copeville Methodist Church. There he led devotions for the church youth group and regularly attended the Sunday night evangelistic services. In  high school, he was an honor roll student and a  good athlete and earned the reputation as a local track star by breaking records in high hurdles. He also worked as the editor of the school paper. Watson was determined to attend college and worked at an onion packing plant to save money. Living in his small hometown was beginning to close in on him and the thought of gaining freedom and independence by attending college 50 miles away from home was appealing. In September 1964, Watson went to Denton, Texas and began his first year at North Texas State University (NTSU). His parents were proud of their son and Watson was excited and ready to enjoy his newfound freedom. At college academia quickly took a second seat to going to parties. Watson joined the Pi Kappa Alpha fraternity in his second semester and his focus switched from his classes to sex and alcohol. He participated in some of the fraternity pranks, some more serious than others. One involved stealing, and for the first time in his life  he had to disappoint his parents by admitting he broke the law. His parents lectures failed to deter his wish to get back to the campus fun. Watsons First Exposure to Drugs In January 1967 he began working at Braniff Airlines as a baggage boy. He earned free airline tickets which he used to impress his girlfriends by taking them for weekend trips to Dallas and Mexico. He was getting a taste for a world away from Texas and he liked it. During a visit to a fraternity brothers home in Los Angeles, Watson was taken in by the psychedelic atmosphere of drugs and free love which took over Sunset Strip during the 60s. From Texas to California Against his parents wishes, by August 1967, Watson left NTSU and was on his way to total freedom - Los Angeles. To keep a promise to his parents to finish college he began attending classes at Cal State in business administration. His cherished frat clothes were tossed away for the cooler hippie look and his preferred high switched from alcohol to marijuana. Watson enjoyed becoming part of the group who separated themselves from the establishment and they accepted him. Within months of being there, Watson took a job as a wig salesman and quit Cal State. He moved to West Hollywood and  then to Laurel Canyon in a house behind the strip. His mother came to visit him just one time after he was hurt in a serious car accident. Unimpressed with his lifestyle, she begged him to return to Texas and although a part of him wanted to return to his hometown, pride kept him from going. He would not see her again until after he was on the run for killing seven people. Watson began dealing marijuana and he and his roommate opened a wig shop called Love Locs. It closed quickly and Watson began relying on drug dealing to pay for his new Malibu beach home. His desires to earn money soon dissipated to wanting to get high, go to rock concerts and lay on the beach. He finally evolved into what he thought was a full-time hippie and he felt he had found his place in the world. The Meeting That Changed His Life Forever Watsons life changed forever after picking up a hitchhiker who was Dennis Wilson, a member of the rock group, the Beach Boys. After arriving at Wilsons Pacific Palisades mansion, Wilson invited Watson up to see the house and meet the people hanging out there. He was introduced to various people, including Dean Moorehouse, an ex-Methodist minister and Charlie Manson. Wilson invited Watson to return to the mansion anytime to hang out and swim in the Olympic-sized pool. The mansion was filled with dropouts who hung out doing drugs and listening to music. Waston eventually moved into the mansion where he mingled with rock musicians, actors, children of stars, Hollywood producers, Charlie Manson and members of the Manson Love Family. He was impressed with himself, the boy from Texas - rubbing elbows with the famous and he was drawn to Manson and his family, drawn to Mansons prophesizing and to the relationship his family members seemed to have with one another. Heavy Hallucinogens Watson began doing heavy hallucinogens regularly and became consumed by a new drug-induced perspective in which he believed love and deep bonds to others were formed. He described it as a kind of connection even deeper and better than sex. His friendship with Dean had deepened as well as with many of Mansons girls, both of whom encouraged Watson to rid himself from his ego, and join the Manson family. Joining the Manson Family: Wilson began to pull away from the regulars who were living in his mansion after complaints of sexual child abuse circulated. His manager told Dean, Watson and others living there that they would have to move. With nowhere to go, Dean and Watson turned to Charlie Manson. Acceptance wasnt immediate, but in time Watsons name changed from Charles to Tex, he turned over all of his possessions to Charlie and moved in with the family. Next Helter-Skelter See Also: The Manson Family Photo Album Source:Desert Shadows by Bob MurphyHelter Skelter by Vincent Bugliosi and Curt GentryThe Trial of Charles Manson by Bradley Steffens

BELL Surname Meaning and Family History

BELL Surname Meaning and Family History The Bell surname may derive from the French bel, meaning fair , beautiful, or handsome. Since the derivation is descriptive, common ancestry cannot be assumed for all those bearing the surname. The name was sometimes taken from the sign of an inn or shop. The sign of a bell was frequently used - John at the Bell became John Bell. There is no particular country or province of origin, though the name was fairly prevalent in medieval Scotland and England. Bell is the 67th most popular surname in the United States and the 36th most common surname in Scotland. Mitchell is also popular in England, coming in as the 58th most common surname. Surname Origin:   Scottish, English Alternate Surname Spellings:   BELLE, BEALE, BEAL, BEALS, BEALES, BALE, BEEL, BIEHL, BALE, BEALL Where is the BELL Surname Most Common? According to surname distribution from Forebears, Bell is a fairly common surname in a number of English-speaking countries, including the United States (ranked 64th), England (60th), Australia (46th), Scotland (43rd), New Zealand (46th) and Canada (77th). Within the British Isles, according to WorldNames PublicProfiler, the Bell last name is most common in the northern areas, including Scotland, Northern Ireland, and the North of England. Famous People with the Last Name BELL Alexander Graham Bell - Scottish-born American inventor; known for his patent for the telephoneGertrude Bell - British writer, archaeologist and political officer best known for helping to establish modern Iraq after World War I.Cool Papa Bell - Hall of Fame baseball pitcher who played in the  Negro National LeagueJohn Bell - U.S. Senator from Tennessee who ran for U.S. President on the  Constitutional Union ticket in 1860Glen Bell - American entrepreneur who founded Taco Bell Genealogy Resources for the Surname BELL 100 Most Common U.S. Surnames Their MeaningsSmith, Johnson, Williams, Jones, Brown... Are you one of the millions of Americans sporting one of these top 100 common last names from the 2000 census? Bell  Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Bell  family crest or coat of arms for the Bell surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male line descendants of the person to whom the coat of arms was originally granted. The Bell  Surname DNA ProjectIndividuals with the Bell  surname are invited to participate in this group DNA project in an attempt to learn more about Bell family origins around the world. The website includes information on the project, the research done to date, and instructions on how to participate. BELL  Family Genealogy ForumThis free message board is focused on descendants of Bell  ancestors around the world. FamilySearch - BELL  GenealogyExplore over 4  million results from digitized  historical records and lineage-linked family trees related to the Bell  surname on this free website hosted by the Church of Jesus Christ of Latter-day Saints. BELL  Surname Mailing ListFree mailing list for researchers of the Bell  surname and its variations includes subscription details and a searchable archives of past messages. DistantCousin.com - BELL  Genealogy Family HistoryExplore free databases and genealogy links for the last name Bell. GeneaNet - Bell RecordsGeneaNet includes archival records, family trees, and other resources for individuals with the Bell  surname, with a concentration on records and families from France and other European countries. The Bell  Genealogy and Family Tree PageBrowse genealogy records and links to genealogical and historical records for individuals with the Bell  surname from the website of Genealogy Today.- References: Surname Meanings Origins Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998. Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003. Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003. Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997. Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997. Back toGlossary of Surname Meanings Origins

Environment, soil survey and land suitability assessment for Coursework

Environment, soil survey and land suitability assessment for conservation management - Coursework Example Center of discussion in this paper is a land-use as a kind of land use which is described in terms of its products as well as management practices. For efficient reconnaissance surveys being conducted at the national levels, highly generalized descriptions may be adequate i.e. â€Å"wildlife habitat†, â€Å"forestry conservation†. At district as well as lower levels, it is vital to specify the use in more details. Such descriptions usually serve two purposes. First they are the basis of determining the requirements for use. Secondly, the management specifications can be used as the basis for the extension services as well as the planning for the necessary inputs. The particular land use requirements are usually illustrated by the land qualities required for the sustained production. A land quality is a very complex attribute of land which usually has a direct effect on the land use. The various examples are the availability of water, nutrients, rooting conditions and er osion hazards. Most of the given lands qualities are determined by the interaction of the several land characteristics as well as measurable attributes of a land. For example, the quality â€Å"availability of water† is usually determined by the potential balance between the water demand as well as the water supply. The water demand is the potential evaporation from the surface of the crop as well as the soil whereas the water supply is determined by the rainfall, infiltration, water storage in the soil and the ability of the grassland to extract the stored water. After selection of the relevant land qualities, it is vital to decide which particular land characteristics are to be used for measuring them. For instance, the quality â€Å"erosion hazard† demands information on rainfall intensity, slope angle as well as soil properties. A compromise is then reached between the characteristics that most define the given land quality with those that are less precise. Land evaluation can also at times be conducted directly in terms of the land characteristics i.e. by using rainfall as opposed to water availability, slope angle instead of erosion hazards. Despite the above, the following are the land suitability constraints that are imposed by the interaction of the soil, climate, topographic, hydrological as well as the geological factors. Mapping of land units and their characteristics The land is first identified as a basis for diagnosis of problems. The given units are then mapped into more details i.e. by dividing the land

Systematic Comparison between Traditional and Agile Methods Essay

Systematic Comparison between Traditional and Agile Methods - Essay Example Some do not go through all the stages while others may pass through one stage more than once. The Traditional approach involves designing a detailed plan before the start of the project and strictly adhering to it. Therefore, the whole project is clear to the developers before it is started. Agile project management is a collaborative approach in which all the team members are involved in the project. It involves an iterative process in which managers facilitate the working of the team and it requires regular adaptation to changing situations. The project plan is flexible and is not developed at the beginning of the project. Instead, it is developed throughout the project. The end result of the project is not predictable. This discussion explores the comparison between traditional and agile project management approaches. Traditional Project Management Approaches The traditional approach to project management consists of five components namely initiation, planning, execution, monitori ng and control, closure. Some traditional project management methods include linear and incremental project management lifecycle. Linear project management lifecycle does not allow any changes in the project plan. ... Scheduling the whole project before starting it gives the team a clear picture of what is expected to be done and who is responsible for each task. Moreover, details about the resources necessary for the completion of the project are known from the beginning. This approach does not require people with a lot of skills and supervision is not necessary as all the project details are written down. Co-location of team members is not necessary as each person has details of the part he/she is expected to play. It also has disadvantages. This model does not allow for changes. It is also very costly. It does not produce deliverables until in the late stages of the project. In addition, preparing a complete plan beforehand is time wasting. The process is rigid and there is no going back to make changes. This model is focused on the timely completion of the project within the available budget but not on client value (Wysocki 2011). Incremental project management life cycle consists of several d ependent increments, each with the lifecycle components of execution, monitoring, and project closure. These increments are accomplished in a prearranged sequence. The characteristics of the incremental project management lifecycle method are similar to those of the linear approach. The deliverables in this model are released against a schedule that is more aggressive. Advantages include the following: The business value is produced early and not at the end of the project like in linear approach. This model can allow for some changes in the scope of the project. It focuses on the client value more than the linear approach. It also facilitates the scheduling of few resources better. Some disadvantages include the following: Team members can be lost in between increments. It

Explaining The Purpose Of The Main Financial Statements Finance Essay

Explaining The Purpose Of The Main Financial Statements Finance Essay A financial statement (or financial report) is a formal record of the financial activities of a business, person, or other entity. In British English-including United Kingdom company law-a financial statement is often referred to as an account, although the term financial statement is also used, particularly by accountants. For a business enterprise, all the relevant financial information, presented in a structured manner and in a form easy to understand, are called the financial statements. They typically include four basic financial statements: Balance sheet: also referred to as statement of financial position or condition, reports on a companys assets, liabilities, and Ownership equity at a given point in time. Income statement: also referred to as Profit and Loss statement (or a PL), reports on a companys income, expenses, and profits over a period of time. Profit Loss account provide information on the operation of the enterprise. These include sale and the various expenses incurred during the processing state. Statement of retained earnings: explains the changes in a companys retained earnings over the reporting period. Statement of cash flows: reports on a companys cash flow activities, particularly its operating, investing and financing activities. For large corporations, these statements are often complex and may include an extensive set of notes to the financial statements and management discussion and analysis. The notes typically describe each item on the balance sheet, income statement and cash flow statement in further detail. Notes to financial statements are considered an integral part of the financial statements. The Balance Sheet The balance sheets purpose is to show the assets of the company. Balance sheets are based on a fix point called a reporting perioda day, a month, a quarter, a year. A quick glance at a balance sheet will show you what the company owns and how much it owes. Balance sheets include assets (property, cash, anything owned of value), liabilities (debt owed) and shareholders equity. Income Statements Income statements show the revenue earned during a reporting period.  Included in this report are the expenses and cost of creating the revenue. Once the expenses and costs are removed from the total revenue, the bottom line of the report reveals whether or not the company lost money or made money. This report is sometimes referred to as the profit and loss statement. Another feature of the income statement is the EPS, or earnings per share. This reveals what a shareholder would receive if you were being paid dividends per each share owned. Cash Flow Statements Cash on hand is important because it supports the daily activities of a business. There must be enough cash on hand to pay expenses and buy assets as needed. Cash flow statements track the inflow and outflow of cash. They reveal whether or not cash was generated by the business. The data for a cash flow statement comes from an income statement and the balance sheet. The cash flow statement reveals net decreases or increases of cash for the reporting period. Retained Earnings Once liabilities and assets are known and a balance sheet is created, it is known whether or not the shareholders have a positive or negative equity. From the equity is taken retained earnings. Retained earnings are broken down and explained in the statement of retained earnings. This statement reveals what the company keeps and does not distribute to the owners and how that amount changes over the reporting period. Losses are called accumulated losses, retained losses or accumulated deficit. Financial Statements Once a set of financial statements are prepared they can be used for loan applications, fund-raising or to place a value on a business. But they are typically used for making business decisions that will affect operations. The numbers and calculations in the financial statements are also used to calculate ratios and make further analysis. Common figures derived are operating margins, debt-to-equity ratio, P/E, working capital and inventory turnover Purpose of financial statements by business entities The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Financial statements should be understandable, relevant, reliable and comparable. Reported assets, liabilities and equity are directly related to an organizations financial position. Reported income and expenses are directly related to an organizations financial performance. Financial statements are intended to be understandable by readers who have a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently. Financial statements may be used by users for different purposes: Owners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis is then performed on these statements to provide management with a more detailed understanding of the figures. These statements are also used as part of managements annual report to the stockholders. Employees also need these reports in making collective bargaining agreements (CBA) with the management, in the case of labor unions or for individuals in discussing their compensation, promotion and rankings. Prospective investors make use of financial statements to assess the viability of investing in a business. Financial analyses are often used by investors and are prepared by professionals (financial analysts), thus providing them with the basis for making investment decisions. Financial institutions (banks and other lending companies) use them to decide whether to grant a company with fresh working capital or extend debt securities (such as a long-term bank loan or debentures) to finance expansion and other significant expenditures. Government entities (tax authorities) need financial statements to ascertain the propriety and accuracy of taxes and other duties declared and paid by a company. Vendors who extend credit to a business require financial statements to assess the creditworthiness of the business. Media and the general public are also interested in financial statements for a variety of reasons. Financial ratio analysis groups the ratios into categories which tell us about different facets of a companys finances and operations. An overview of some of the categories of ratios is given below. * Leverage Ratios which show the extent that debt is used in a companys capital structure. * Liquidity Ratios which give a picture of a companys short term financial situation or solvency. * Operational Ratios which use turnover measures to show how efficient a company is in its operations and use of assets. * Profitability Ratios which use margin analysis and show the return on sales and capital employed. * Solvency Ratios which give a picture of a companys ability to generate cash flow and pay it financial obligations. Differences between the formats of financial statements for 3 different type of business- sole proprietorship, partnership and Limited company Government financial statements The rules for the recording, measurement and presentation of government financial statements may be different from those required for business and even for non-profit organizations. They may use either of two accounting methods: accrual accounting, or cash accounting, or a combination of the two (OCBOA). A complete set of chart of accounts is also used that is substantially different from the chart of a profit-oriented business Financial statements of non-profit organizations The financial statements of non-profit organizations that publish financial statements, such as charitable organizations and large voluntary associations, tend to be simpler than those of for-profit corporations. Often they consist of just a balance sheet and a statement of activities (listing income and expenses) similar to the Profit and Loss statement of a for-profit. Personal financial statements Personal financial statements may be required from persons applying for a personal loan or financial aid. Typically, a personal financial statement consists of a single form for reporting personally held assets and liabilities (debts), or personal sources of income and expenses, or both. The form to be filled out is determined by the organization supplying the loan or aid. Differences between Sole Proprietorship, Partnership Corporation I want to do this! Whats This? There are a number of different types of business organizations an individual or a group can form. However, three of the most common types of business organizations are sole proprietorships, partnerships and corporations. These three types of businesses are similar in some ways, but a number of differences are important to note. Formation A sole proprietorship or a partnership may be formed without filing any formal paperwork. The creators of a corporation, however, must file a document known as the articles of incorporation. Liability The owner(s) of a sole proprietorship or a partnership may be held liable for any business activity and/or obligation. Corporate shareholders, however, usually are liable only for the amount they invested. Record Keeping Corporations are required to keep strict records of meetings and other similar administrative activities, while a sole proprietorship or a partnership typically is not required to do so. Size A sole proprietorship can have only a single owner, but a partnership or a corporation may have any number of owners. Taxes The owner of a sole proprietorship is required only to report the business earnings on her tax return, while a corporation or a partnership must file a separate return for the business. BASIC FINANCIAL STATEMENT FORMAT PARTNERSHIP When preparing financial statements by hand the Income Statement would usually be prepared first because the net income or loss becomes part of the Statement of Partners Capital. The Statement of Partners Capital is usually prepared second because the ending partners capital balances become part of the Balance Sheet. Corporations are subject to income taxes but sole proprietorships and partnerships are not. Otherwise the income statements of each are identical. Income Statement (single-step format): HANSON RETAIL FOOD STORE Income Statement Year Ended December 31, 2006 Net Sales $262,000 Rent revenue 6,900 Interest revenue 1,400 Total Revenue 270,300 Expenses: Cost of Goods Sold $159,000 Salaries and wages 45,000 Advertising 12,400 Freight out 4,000 Depreciation 5,000 Taxes and licenses 3,000 Rent 6,300 Interest expense 350 Loss on sale of assets 250 Property taxes 2,000 Total expense 237,300 Net Income (loss) $ 33,000 ======== Owners equity statements of corporations are called Statement of Retained Earnings, those of sole proprietorships are called Statement of Capital and those of partnerships are called Statement of Partners Capital. Statement of Partners Capital: HANSEN RETAIL FOOD STORE Statement of Partners Capital Year Ended December 31, 2005 John Soo Mary Doe Totals Beginning balance $ 24,000 $ 33,000 $ 57,000 Net income (loss) 16,500 16,500 33,000 40,500 49,500 90,000 Withdrawals 500 1,500 2,000 Ending balance $ 40,000 $ 48,000 $ 88,000 =========== =========== ====== Balance Sheets of corporations have a Shareholders Equity section whereas sole proprietorships have an Owners Capital section and partnerships have a Partners Capital section. Otherwise the Balance Sheets would be identical. Balance Sheet: HANSEN RETAIL FOOD STORE Balance Sheet December 31, 2006 ASSETS Current Assets: Cash $ 3,000 Short-term investments/marketable securities 6,000 Accounts receivable, net 5,000 Inventory 10,000 Prepaid rent 2,000 Office supplies on hand 1,000 Total current assets 27,000 Long-Lived Assets: Long-term investments $ 10,000 Land 35,000 Building 86,000 Machinery equipment 50,000 Less accumulated depreciation ( 23,000) Patents 4,000 Total long-lived assets 162,000 Total Assets $189,000 ======== LIABILITIES Current Liabilities: Accounts payable $ 4,200 Notes payable 15,000 Interest payable 1,000 Wages payable 800 Total current liabilities 21,000 Long-Term Liabilities: Mortgage payable $ 30,000 Bonds payable 50,000 Total long-term liabilities 80,000 Total Liabilities 101,000 PARTNERS CAPITAL John Soo, Capital 40,000 Mary Doe, Captial 48,000 Total Partners Capital 88,000 Total Liabilities and Owners Equity $189,000 TASK 2 Last Year Current Ratio = C.A / C.L = 21 / 15 = 1.4 Acid Test = C.A / C.L = 15 / 15 = 0 Net Profit Margin = N.P / Sales =37/499 =0.07 Gross Profit Margin = G.P / Sales =99/499 =0.20 Return on Capital Employed = N.P / Equit + Debt = 17 / 75 = 0.23 Return on Ordinary Share holder fund = N.P after tax / Ordinary share holder equity = 17 / 14 = 1.2 Average Stock Turnover period = Avg Stock / CGS * 365 = 6 /400 X 365 =5.5 =6days Current Year Current Ratio = C.A / C.L = 11 / 11 = 0 Acid Test = C.A / C.L = 7 / 11 = 0.64 Net Profit Margin = N.P / Sales = 32 / 502 = 0. 06 Gross Profit Margin = G.P / Sales = 132 / 502 = 0.26 Return on Capital Employed = N.P / Equit + Debt = 5 / 79 = 0.06 Return on Ordinary Share holder fund = N.P after tax / Ordinary share holder equity = 5 / 14 = 0.36 Average Stock Turnover period = Avg Stock / CGS * 365 = 4 / 370365 =3.95 = 4 days

Why Tobacco Advertising Should Be Made Illigal

Tobacco advertising should be made illegal. First of all it is correspondent with growing death rate. In average, over 400  000 people die from tobacco usage every year. We should not support tobacco advertising when it is harmful to everyone. The only kind of advertising that has to deal with tobacco should be associated with stop smoking.Such advertising should help people to bring up smoking or should inform people about risks of smoking and about consequences that are involved. Comprehensive bans on tobacco advertising and promoting can result in a considerable reduction of tobacco consumption on a national level. Tobacco advertising should be banned from television, billboards, magazines, the internet and other places where one might find the advertising.Tobacco advertising is one of the worst kinds of advertising because it is pretty much telling everyone that it is okay to smoke because others are doing it also. Furthermore, tobacco advertising must be forbidden because it w ould be the most effective among teenagers, the easiest to be influenced by bad examples, fashions and emulation because of their psychological immaturity that lead them to adopt smoking as a mask to appear and feel themselves more adult.Tobacco advertising must be banned forever only thinking to how much the cures against cancer, too frequently useless, are expensive for the sanitary systems of all the world; these very high costs have surely never been paid by tobacco multinationals, except for the damages paid, after recent long trials, to a minimum part of the victims of this â€Å"trendy† and â€Å"safe† vice.

Definition and Examples of Inflections in English Grammar

Inflection refers to  a process of word formation in which items are added to the base form of a word to express grammatical meanings. The word inflection comes from the Latin inflectere, meaning to bend. Inflections in English grammar include the genitive s; the plural -s; the third-person singular -s; the past tense -d, -ed, or -t; the negative particle nt; -ing forms of verbs; the comparative -er; and the superlative -est. While inflections take a variety of forms, they are most often prefixes or suffixes. They are used to express different grammatical categories. For example, the inflection  -s  at the end of dogs shows that the noun is plural. The same  inflection  -s  at the end of  runs  shows that the subject is in the third-person singular (s/he runs). The inflection -ed is often used to indicate the past tense, changing walk to walked and listen to listened. In this way, inflections are used to show grammatical categories such as  tense,  person, and number. Inflections can also be used to indicate a words part of speech. The prefix en-, for example, transforms the noun gulf into the verb engulf. The suffix -er transforms the verb read into the noun reader. In The Frameworks of English, Kim Ballard writes, When considering inflections, it can...be helpful to use the notion of a  stem.  A stem is what remains of a word when any inflections are removed from it. In other words, inflections are added to the stem of a word. So  frogs  is made up of the stem frog  and the inflection  -s, while  turned  is made up of the stem  turn  and the inflection  -ed. Inflection Rules English words follow different rules for inflection based on their part of speech and grammatical category. The most common rules are listed below. Part of Speech Grammatical Category Inflection Examples Noun Number -s, -es Flower → FlowersGlass → Glasses Noun, Pronoun Case (Genitive) -'s, -', -s Paul → Paul'sFrancis → Francis'It → Its Pronoun Case (Reflexive) -self, -selves Him → HimselfThem → Themselves Verb Aspect (Progressive) -ing Run → Running Verb Aspect (Perfect) -en, -ed Fall → (Has) fallenFinish → (Has) finished Verb Tense (Past) -ed Open → Opened Verb Tense (Present) -s Open → Opens Adjective Degree of Comparison (Comparative) -er Smart → Smarter Adjective Degree of Comparison (Superlative) -est Smart → Smartest Not all English words follow the rules in this table. Some are inflected using sound changes known as vowel alternations, the most common of which are ablauts and umlauts. The word teach, for example, is marked as past tense by changing its vowel sound, producing the word  taught (rather than teached). Likewise, the word goose is pluralized by changing its vowel sound to produce the word geese. Other irregular plurals include words like oxen, children, and teeth. Some words, such as must and ought, are never inflected at all, no matter the context in which they appear. These words are considered invariant. Many animal nouns share the same singular and plural forms, including bison, deer, moose, salmon, sheep, shrimp, and squid. Conjugation The inflection of English verbs is also known as conjugation. Regular verbs follow the rules listed above and consist of three parts: the base verb (present tense), the base verb plus -ed (simple past tense), and the base verb plus -ed (past participle). For example, following these rules, the verb look (as in, I look around the room) becomes, in both the simple past tense and the past participle, looked (I looked around the room, I have looked around the room). While most verbs follow these conjugation rules, there are over 200 words in the English language that do not. These irregular verbs include be, begin, bid, bleed, catch, deal, drive, eat, feel, find, forget, go, grow, hang, have, hide, leave, lose, meet, pay, prove, ride, ring, seek, send, shall, shine, show, sing, spin, steal, take, tear, wear, and win. Since these words do not follow the rules for most English verbs, their unique conjugations must be learned on their own. ​Sources S. Greenbaum, The Oxford English Grammar. Oxford University Press, 1996.R. Carter and M. McCarthy, Cambridge Grammar of English. Cambridge University Press, 2006.Kim Ballard, The Frameworks of English: Introducing Language Structures, 3rd ed. Palgrave Macmillan, 2013.A. C. Baugh, A History of the English Language, 1978.Simon Horobin,  How English Became English. Oxford University Press, 2016.

Book Report On Of Kill A Mockingbird By Harper Lee

Lucas Garvey Mrs. Tavares H. English 10 21 May 2016 Inequality in American Society Today The book To Kill a Mockingbird, by Harper Lee is a book based around social inequality present in Maycomb county in the 1930’s. The novel takes place in Maycomb, a small town in southern Alabama. The book is also during the 1930s depression era. Lee s novel is told from the perspective of a young girl, Jean Louise Finch, who s nickname is Scout. Scout grows up in a racist, and intricate world. She struggles to understand subjects like rape, racism, and discrimination. To her, racism seems very unfair, and it is difficult to comprehend why people are so mean to each other. Lee introduces a mystery character Arthur Radley or in the story named â€Å"Boo†. Boo is rumored to have him stabbed his own father with a pair of scissors. After that Boo was never heard from again. It is assumed that he is still in the Radley Place by the kids . After Mr. Radley died, his brother, Nathan Radley seemed to have taken over at a father position. The book begins to focus more on the court case between Tom Robinson and the Ewells. There is quite a bit of controversy in Maycomb about Atticus, Scout s father, who is defending Tom Robinson who is a black man accused of raping Mayella Ewell, a white woman. The issue of this case was that it was held in a Alabama court room with a all white male jury with high prejudices against black people. Atticus knew that he would not win the case but he wasn t aShow MoreRelatedBook Report On Kill A Mockingbird By Harper Lee3277 Words   |  14 PagesDeyl English 10 Honors 23 June 2014 Summer Journal Entry: To Kill a Mockingbird, by Harper Lee Chapter 1- The foundation of Maycomb Proceeding to read and slowly unravel the story within the text was something that clearly required focus to understand Harper Lee’s message, which was one that has yet to be understood in this point in time. However, as I found myself analyzing the story, I begin to discover the foundation that Harper Lee’s story builds from. She chooses to tell this story throughRead MoreOf English 10. 8 May 2017. Ryan Memmer. 6Th Period. Mrs.1618 Words   |  7 PagesThe Story of Harper Lee There are many famous authors in the world known today. These authors put in the work required and sacrificed much of their time. Harper Lee is one of these authors who faced obstacles in her life. She published many different works and had a successful career. Even though there were challenges she had to endeavor, nevertheless she showed perseverance because of her dedication. Nelle Harper Lee was born on April 28, 1926 in Monroeville, Alabama. Harper Lee gets her nameRead More The Life of Nelle Harper Lee Essay808 Words   |  4 PagesThe Life of Nelle Harper Lee On April 28, 1926 in Monroeville, Alabama, Nelle Harper Lee was born to Amasa Coleman Lee and Frances Finch Lee. Along with her siblings, Alice, Louise, and Edwin, Harper was educated in Monroeville Public Schools before going on to attend Huntingdon College in Montgomery, Alabama. After a year at Huntingdon, Lee decided to follow in the footsteps of her father and began studying law at the University of Alabama in 1945 [2]. She left there to study abroad at OxfordRead MoreA Prejudice Society in To Kill a Mocking Bird by Harper Lee745 Words   |  3 Pages To Kill a Mocking Bird follows Scout through her narration of life and witnesses the events that society produces. As Scouts understanding of the prejudice society she lives in grows her innocence is destroyed in the process. In her novel To Kill a Mocking Bird, Harper Lee symbolically uses Mocking Birds to show the destruction of innocence. A way Harper Lee presented the Mockingbirds role in society, was by asserting in the novel that to destroy its innocence, would be a sin and should notRead MoreAn Unfortunate Truth: To Kill a Mockingbird717 Words   |  3 PagesIt has been over fifty years since Harper Lee wrote her classic book, To Kill a Mockingbird (TKM). â€Å"Harper Lee’s work is so powerful and popular that it has never been out of print,† (Price). Since then, the outside world has changed with significance. People wear jeans instead of slacks, pocket calculators have more computing power than the rocket that put humans on the moon, and culture is advancing faster than the rocket’s return. Through all these changes that have taken place since 1960, TKMRead MoreExamples Of Society In To Kill A Mockingbird809 Words   |  4 Pagesgreatly judged. Harper Lees To Kill a Mockingbird shows its audience all aspects of living in the 1930s, like when she introduces us to the poor farmers, shows us how the people were still separate, and how common it was for black men to be falsely accused. To Kill a Mockingbird shows its readers what it was like living with the economy caused by the Great Depression. For example, Scout says, He had probably never seen three quarters together at the same time in his life (Lee 20). During theRead MoreIgnorance Does Not Permit Judgment Essay891 Words   |  4 PagesIgnorance is the act of being unaware. This is evident in Harper Lee’s novel, To Kill a Mockingbird, and also in the two articles, â€Å"The Lynching of Emmett Till,† by Chris Crowe, and â€Å"Man Guilty of Murder in Texas Dragging Death, by Rick Lyman. In To Kill a Mockingbird, there are many examples of ignorance, such as Scouts ignorance, or the racist tendencies of Maycomb County residents. In the Emmett Till article, there is evidence of ignorance in the way Till doesnt understand the southern wayRead MoreRacism : An Integrated Part Of Modern Society1200 Words   |  5 Pagescommunities within our society. How often have were heard the quote â€Å"Not all Muslims are terrorists, but nearly all terrorists are Muslims.† it has been expressed in chants, and been told on mainstream, western media. CNN on January 10th, 2010 released a report showing that since 1980 only 7% of terror attacks have been committed by islamist extremists. Racism is still largely prevalent is our modern society, major organisations such as the United Nations have pledged remove racism and eliminate racial discriminationRead More Harper Lees To Kill a Mockingbird Essay1367 Words   |  6 PagesHarper Lees To Kill a Mockingbird In the early twentieth century, the United States was undergoing a dramatic social change. Slavery had been abolished decades before, but the southern states were still attempting to restrict social interaction among people of different races. In particular, blacks were subject to special Jim Crow laws which restricted their rights and attempted to keep the race inferior to whites. Even beyond these laws, however, blacks were feeling the pressure of prejudiceRead MoreThe Significance of the Title To Kill a Mockingbird by Harper Lee1095 Words   |  5 PagesThe Significance of the Title To Kill a Mockingbird by Harper Lee In this novel the most significant symbol is the mocking bird. A mocking bird is a type of Finch: a small, discrete bird with a beautiful song, which mocks or imitates the other birds song. One of the most explicit references made about mocking birds is that in chapter 10. Atticus is telling Scout and Jem how top use their shotguns for the first time, he says, Shoot all the bluejays you want, if