Practical Strategies for Sample Act Essay Topics You Can Begin to Use Today

Practical Strategies for Sample Act Essay Topics You Can Begin to Use Today Getting mindful of the time limits is essential to succeeding on the SAT. One does not need to meditate the whole the time but it is sufficient to meditate for a while for around 10-15 minutes for a day. In truth, it's the reverse. Assuming that you're well ready for the test, let's discuss the `Extra' or the strategy that you should take to make the most of your score. Although there's no rigid formula for writing a great introduction but we can realize that there are many methods and guidelines we can readily adopt to create quality effects. Everybody is conscious of some facets of what is meditation despite the fact that they're not conscious of or don't have any enthusiasm to comprehend. You may also ask your teacher if you aren't able to comprehend the grading system. The majority of the official AWA arguments repeat a few logical fallacies which are far simpler to memorize than the 100 plus arguments themselves. In the sphere of criminal law, there are myriad rules, practices and procedures. Make certain that it is error-free one of the most frequent explanations for why an application is rejected is as it is poorly written. For instance, if you want to get a bit of exculpatory evidence discovered at the conclusion of act two, you'll need to understand what stage of the legal proceedings the situation is in to help determine the method by which the evidence could realistically come out. There are various kinds of writing professionals. Some educational consultants provide test prep or you may suggest other qualified individuals. Essay editing services understand the importance essay writing and make every effort to provide you with a cutting edge over others by strengthening the essay you've written. The materials might include crayons, pencils, chalks, paints and a whole lot more. If you approach your writing with precisely the same attitude a superior teacher (or student) approaches school, your likelihood for success increases dramatically. There are lots of concerns that you can do to improve your probability of obtaining a scholarship and writing a scholarship essay is just one of it. To let go you must acquire your mind to concentrate on various goals and various objectives. So if you prefer to attain success then define precisely what success means to you and focus on being successful and the ways that you can achieve success and accomplish your goals. The Advantages of Sample Act Essay Topics When you've got an essay written by means of a customized essay writing service, they'll provide you an essay that's distinctive and fresh. Be sure to understand what exactly you want to do from your essay. The essay is a well-known genre. Your essay needs to have a suitable introduction, body and conclusion. You must have a passion for writing in the very first place to be a professional writer. Using words in the incorrect context are penalizing, as it changes the significance of the full context. If necessary, have a dictionary and look the way the word in question is written phonetically. Why it is necessary to learn public speaking. Communication impacts the maturation of our personal identities in a good way. Writing an excellent conclusion is not a simple thing. Use The Anatomy of the fantastic Article graphic for a section-by-section guide to make sure you don't forget a thing. Body language is the consequence of several things. The Pain of Sample Act Essay Topics You could even be annoyed that you've got to do the task accessible. 1 simple and beneficial strategy I have found is to look to others that are already successful at what you're doing. When you start focusing on more positive things you get started attracting positive scenarios. If you treat the action of writing as an individual task that occurs after prewriting, then you'll squeeze more from your efforts, alleviate frustration, and help you save time.

Finance - 666 Words

Question 1: Proficient: Describe the steps in recording and posting the effects of a business transaction and provide some examples of source documents used in these steps. A company begins a business transaction as a result of a management decision. The company transaction is evidenced by a source document. The information obtained from source documents provides a starting point to prepare a journal entry. After the journal entry is prepared, it is posted to accounts in the ledger. Some examples of source documents used in these steps are bills received from suppliers for goods/services rendered, bills sent to customers for goods sold/services performed, and cash register tapes. Define debit and credit and name the types of†¦show more content†¦Describe three examples of transactions that would affect a firms income statement. For each transaction, identify if the transaction has a positive or negative effect on the firms net income. Revenues is the amount of money a company receives for goods or services rendered. This type of transaction has a positive effect on net income. Expenses are costs that a business obtains through its operations to earn revenue. This has a negative effect on net income. Profit is a financial gain after expenses and revenues are taken into account. This has a positive effect on net income. Question 4: Proficient: Are the following possibilities conceivable in an entry involving only one debit and one credit? Please explain your response for each item. Provide five or six correct responses: Increase a liability and increase an expense. Credits increase a liability and Debits increase an expense. Increase an asset and decrease a liability. Debits increase assets and decrease liabilities. Increase revenue and decrease an expense. Credits increase revenue and expenses. Decrease an asset and increase another asset. Credits decrease an asset and increase another asset. Decrease an asset and increase a liability. Credits decrease an asset and increase liabilities. Decrease revenue and decrease an asset. Debits decrease revenue and credits decrease assets. Decrease a liability and increase revenue. Debits decrease liabilities and credits increaseShow MoreRelatedFinance1352 Words   |  6 Pagesfinancial manager differ from the traditional financial manager? Does the modern financial managers role differ for the large diversified firm and the small to medium size firm? The traditional financial manager was generally involved in the regular finance activities, e.g., banking operations, record keeping, management of the cash flow on a regular basis, and informing the funds requirements to the top management, etc. But, the role of financial manager has been enhanced in the todays environment;Read MoreFinance1074 Words   |  5 PagesCORPORATE FINANCE COURSE CORPORATE FINANCE 2.1 Working Capital Management Sept. 2014 Ir Frank W. van den Berg mba Vrije Universiteit, Amsterdam ALYX Financial Consultancy bv, Aerdenhout FWvdB/2014 1 OUTLINE CORPORATE FINANCE FWvdB/2014 †¢Ã¢â‚¬ ¯ Basics Guiding principles †¢Ã¢â‚¬ ¯ Time value of money + Capital Budgeting †¢Ã¢â‚¬ ¯ Valuation of CF + Bonds †¢Ã¢â‚¬ ¯ Valuation of shares (+ co.’s) †¢Ã¢â‚¬ ¯ Financial Analysis (Ratios) †¢Ã¢â‚¬ ¯ Financial Planning (EFN) †¢Ã¢â‚¬ ¯ à  Ã¯Æ'   Working Cap. Mgt. (A/R,Read MoreThe Finance1054 Words   |  5 Pagesrequires intentional short-term and long-term planning. More importantly, in order for capital management to be deemed successful, it is required that all members of an organization are on board. â€Å"Capital budgeting is not only important to people in finance or accounting, it is essential to people throughout the business organization†lt; /spangt; (Block, Hirt, amp; Danielsen, 2011). As the duration of the investment period increases, and the size of investment increases, the residual risk also increasesRead MoreEquity Finance And Debt Finance823 Words   |  4 PagesStockholders are those entities who provide a company with the risk capital such as preference share owners and ordinary share owners (Freeman and Reed, 1983). Generally, stockholderis one of long-term finance providers with the aim to maximize their wealth.According toBrickleyet al. (1985), long-term finance provi ders are more likely to focus on the matter whether the financial structure in the company is sound or not and the durability of profitabilityrather than temporary profits that a potentiallyRead MoreFinance, Economics, And Finance Essay1245 Words   |  5 Pagesalso studied business, management, economics, and finance. These courses impressed upon me the importance of the financial sector in the economy. Finance professionals have the unique responsibility of managing assets and analyzing risks to ensure the future success of a company or organization. It is difficult to overstate the importance of this role, as the financial crisis of 2009 showed. It is due to my understanding of the importance of finance and investment, coupled with my longstanding interestRead MoreFinance : Finance A Carry Trade1144 Words   |  5 PagesIn finance a carry trade is a strategy that consists of borrowing at a low interest rate currency to fund investment in higher yielding currencies. (Moffett) Th e country in which the investors borrow from is called the funding country and the country where the investment occurs is called the target country. (4) Carry trade is also termed currency carry trade; this strategy is speculative in that the currency risk is present and not managed or hedged. (Moffett) Although there are several complicatedRead MoreFinance, Banking And Finance Industry2170 Words   |  9 Pagescomplete your transaction and move on with your day. The last thing on your mind is how that transaction is taking place. You don’t care what happens behind the scenes as long as your money is where it needs to be and is safe. As the banking and finance industry has transformed, so has the process of how your money is handled. To accompany those changes, regulators and lawmakers create laws designed to protect consumers, banks, and the economy as a whole. As you will learn, the history of the bankingRead MoreFinance : Finance A Carry Trade Essay1144 Words   |  5 Pages In finance a carry trade is a strategy that consists of borrowing at a low interest rate currency to fund investment in higher yielding currencies. (Moffett) The country in which the investors borrow from is called the funding country and the country where the investment occurs is called the target country. (4) Carry trade is also termed currency carry trade; this strategy is speculative in that the currency risk is present and not managed or hedged. 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It comes by a business after it makes profit and is kept separate to use in other ways such as expanding the business by developing new buildings or certain areas, buying new

Characteristics of Marketing Decision-Free-Samples for Students

Questions: 1.Examine the four key Characteristics that set services apart from goods and how these affect Marketing Decisions. 2.The different Concepts of Marketing under which Organisations shape their Marketing Strategies have evolved over time. Describe the different Concepts that Illustrate this Evolution. Answers: 1.The special characteristics of marketing decision The marketing business it is necessary to set some important characteristics which helps in the production and fixing the price amount in the business. Therefore A set of four Ps has been set which includes Product, Price, Place, and Promotion. Now the product defines the appropriate goods and the service, which is offered to the consumer. The product defines the goods which manufactured by one company must includes the quality, features, options, services, warranty and brand name (Petersen, Kushwaha and Kumar 2015). The Consumers are the original recourses where the products affect on the marketing area and the price of the products depends on the availability of the customers. Before considering the price for the products the business strengths, and weakness also recognized. The Price refers for the amount where the product will be selling to the consumers and the products will be charged according to the marketing strategies. The price should determine by the manufacturer and according to the marketing price, the price can be increase or decrease. The actual value of the price never charged because it depends on the raw material of the products. The price also depends on the products quality, brand, and flexibility and credit terms. Place defines the destinations or areas where the product will be distributed and it will be promoted for the consumers. The distributions depend on the manufacturer or the business authority where it will distributed like retails, community, or direct selling to the consumers. The promotion defines the advertising and selling portion of the marketing strategies, which helps to promote the product and how it will help us in the promotion of the business according to the marketing strategies. For the betterment in the business, it is required to have a good promotion about the product. More the advertising will be promoted; consumer will get more details about the benefits in using of the product. The advertising could promoted through the radio, television, print electronic, word of mouth and generic. The four Ps that are product, price, place and promotion are the most important business strategies which helps in the increasing the business. It also helps to influence the marketing effectiveness and pay off the satisfactory to the customers (Petersen, Kushwaha, and Kumar 2015). The Concept helps in marketing under the organisations The marketing organization depends on the different significance on the marketing strategies. The consumer is the only sources, which helps to increase the business strategies according to the transactions of the business. The marketing, which is unnecessary for the financial and accounting purposes that must be avoided. The marketing is the manipulation of buyers where it helps to manipulating the consumers who want to buy the products. The marketing pricing policy helps in the frequency for the buyers in the industrial markets. The marketing in the selling helps to promote the sale traditions where it sets the strategies for the business policies. The marketing is for specialist where it sets the actual department for the marketing research and advertising. The responsibilities under the marketing strategizes perform according to the needful actions. The marketing everything is another term where it applied as a universal expression for the diverse business process where the market ing internal measures will designed under the activities. The market orientation helps in the productivity-oriented economy circumstances on the improvement and limitation in the competitive advantage. The sales orientation helps in the improvement and limitation in the business where it intends in the productivity development. The customer orientation is one of the important parts in the supply of the goods in the core marketing strategies. The customer orientation includes the production, products, sales orientation where it helps in the predecessors, customers orientation represents and deals with the suppliers agreements. Under the market orientation, it represents the marketing concept for succeeding the wishes, expectation and the judgments of customers in the stimulation of the competition feedbacks. The customer satisfaction is on the part of the business communication where the customer will but the products according to their needs and queries and they provides feedback on the products. The customer exchange the goods for price and the satisfactory price will helps in set the marketing benefits in the business. The more the market offerings resemble one another, the more the customer can exert their power of demand, and the more advantageous the exchange relationships will be for them (Armstrong et al. 2014). References Armstrong, G., Adam, S., Denize, S. and Kotler, P., 2014. Principles of marketing. Pearson Australia. Babin, B.J. and Zikmund, W.G., 2015. Exploring marketing research. Cengage Learning. Bodie, Z., 2013.Investments. McGraw-Hill. Challagalla, G., Murtha, B.R. and Jaworski, B., 2014. Marketing doctrine: a principles-based approach to guiding marketing decision making in firms. Journal of Marketing, 78(4), pp.4-20. Lhoest-Snoeck, S., Nierop, E.V. and Verhoef, P.C., 2015. Customer value modelling in the energy market and a practical application for marketing decision making. International Journal of Electronic Customer Relationship Management, 9(1), pp.1-32. Petersen, J.A., Kushwaha, T. and Kumar, V., 2015. Marketing communication strategies and consumer financial decision making: The role of national culture. Journal of Marketing, 79(1), pp.44-63. Pike, S. and Page, S.J., 2014. Destination Marketing Organizations and destination marketing: A narrative analysis of the literature. Tourism management, 41, pp.202-227.

Why Is Demand Important in Tourism free essay sample

Though accurate information cannot be obtained, because of the lacking of sufficient equipment to measure demand and the different ways people travel nowadays, research must be carried out to know more or less tourism demand. Following, there will be deeper examination of the importance of demand, the used methods to identify demand and how the figures help â€Å"reliably forecasting future sales or revenues to determine if a company’s project proposal will be financially reasonable† (Goeldner amp; Ritchie, 2011). Demand in tourism can be related to the willingness of a person to travel and it can be calculated by knowing the things that encourage them and at the same time the determinants that persuade them against traveling to a destination. Consequence of not recognizing the demand of a service can lead to a company’s malfunction. Simply put, a corporation decides to focus on something specifically and spend a large amount of money doing so but without researching, it may end up failing if there is another firm that is known as the best in offering the same service or product. We will write a custom essay sample on Why Is Demand Important in Tourism or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Customers will go to the one they recognize rather than try a new product. Therefore, if not being the best, a company better differentiate itself. Similarly, measuring demand provides sales figures to a firm for it to make final decisions, so as to increase or decrease its product or service, for example, hotels need to estimate the rooms to keep in order to leave the least vacant rooms possible, since it is a service it will not be able to sell for the next day. Other decisions may include pricing, if demand is low, is probably best to lower price to increase demand (Kamlesh, 2010); destinations attractiveness, which places is most popular for tourists and when is the time they like to visit, which determines the highest profitable time; improvement of services, such as in transportation, find a way of traveling faster to a destination or what ways tourists’ prefer to move around. In other words, just as market trend changes tourists’ preferences, motivations and tastes are different every time. It is firms’ responsibility to match variables such as â€Å"the level of age, income, occupation, time, whom to travel with and personality, which determine the destination choice process† (Munoz, 2006). Once understanding the importance of demand, data can be obtained by using measuring demand methods, which consistently has to do with supply- the amount of service available to customers. The most commonly used methods include: Visitor arrivals, Visitor-days or visitor-nights, and amount spent (Goeldner amp; Ritchie, 2011). Visitor arrivals involve counting the number of tourists that arrive at a particular destination. It is relatively easier and precise to use this method when tourists come by public transportation since it is recorded. The data given can be compared to see, for example, when the high peak of a destination is. Visitor-days or visitor-nights measurement is more valued than the former to tourism planners because they can obtain specific data on the estimated number of their target customers. This method also can distinguish tourist expenditures make tourists during day or night. Since not all tourism-related business has the same focus, this method is considered more accurate. For instance, beach operators will most likely want to know the statistics on visitor-days. Thus, up to now, this method is considered the most effective, and unlike the last technique, amount spent, which has significant information but is the hardest to acquire. Normally, tourists hide or pay little attention to it and thus forget over time how much they spend, consequently the preferred information may not be as accurate as expected. This can be as well calculated through tax collections figures. How much tourists spend on lodging, for example, by using the amount of tax collected on room rent, and the rate of the tax on room rent (â€Å"Tourism Phenomenon,† 2011). In brief, methods to measure tourism demand exist to make forecast essentially for tourism marketers and planners, this in turn reciprocally increase demand. Lastly but not least important, for firms to operate efficiently they are to know what methods of demand measure(s) would be more beneficial to them, and then use the information obtained to improve or develop themselves. In this paragraph, Tourism Toronto will be used to explain how businesses use research to achieve success. As the official destination marketing organization for Toronto’s tourism industry, Tourism Toronto is in charge of providing visitors the best experience during their stay in Toronto (Tourism Toronto, [TT], n. d. ). Simply put, they plan visitors’ tours. Visitors create their itinerary, and the company will find those places or events for them while delivering their best services. If looking how it works internally, it obviously by does research of the market trend. Without knowing what is highly demanded, Tourism Toronto would not be able present satisfactory services or meet supply with demand. And even to increase demand, they need advertising; when people like their experience, they would mechanically think where they went is a great destination, and so will promote word of mouth advertising for the company. Also by using methods, it can have a basic idea of when the highest peak season is, and what activities they love doing the most in Toronto. Concerning pricing, they can lower pricing during off-seasons to raise demand during the least profitable times. All in all, Tourism Toronto as a company linked with tourism, it necessitates demand analysis methods the most to succeed in the tourism industry. To conclude, the success of a field in attracting visitors is determined by none other than demand. Accurate data is essential to every company’s development, because it not only shows visitors’ preferences but as well as what exactly is the most profitable strategy that should be implemented.

LOTFLaw and order essays

LOTFLaw and order essays Imagine that you are in charge of setting up a civilization. What would be the first thing that you did? Many people might choose to set up a system of rules and regulations to better control the way the civilization acted and regulated it. After all, a civilization cannot grow and prosper without rules. The civilization would die because no food would be gathered and no one would work for anything. In Lord of the Flies, William Golding had the boys do exactly this. To symbolize the rules and regulations in the boys new society Golding picked a symbol of the conch. By doing this he assigned the conch the responsibility of representing the rules and order in the boys island life. The conch symbolized the rise and fall of order and rules in a civilization. When the United States of America were created, one of the first things that the founding fathers did was to write the Constitution. Every citizen of the USA, then and now, respects the rules and regulations outlined by this docume nt. This is one of the main reasons why our country is so successful, because no one disrespects and questions the basis of our society, the Constitution (rules and order). In Iraq, however, there is a totally different situation. There, they have a leader (Saddam Hussein) who misuses the rules. He disrespects the rules and order of Iraq and uses them for his own propaganda. When people of a country, especially the leader of a country, disrespect and misuse the rules, it can have an adverse effect on the well being of that country. The worst thing that can happen for law and order in a society is when people completely disrespect them. This is similar to when Pinochet overthrew the Chilean government. He banned any opposing views and also restricted the freedom of the press. A period of anarchy ensued and common person in Chile was very badly hurt. In Lord of the Flies, William Golding uses the conch as an allegory to law and order in a society. Once ...

AMCAS Essay Writing Professional Service

AMCAS Essay Writing Professional Service The American Medical College Application Service and/or AMCAS essay doesnt differ much from most other types of personal statements required of med school applicants. A brief synopsis of personal beliefs and career coals, AMCAS statements are used to test applicants writing skills as well as their ability to communicate effectively. For more information on AMCAS papers, please read on. The process of applying to medical schools is an arduous one. The first thing that most applicants are required to do is enlist the assistance of an American Medical College Service. By sending transcript releases, essays, and application fees directly to this service (rather than to the schools), students dont have to worry about handling each school application themselves. AMCAS statements are important because they give applicants the chance to use their own voice. Unlike those for undergraduate universities, the med school application process has several different steps. Upon reviewing a favorable applicants initial package (including transcripts, letters of recommendation, and the essay), he or she is then asked to submit secondary essays, and so on. Granted, there is a lot of pressure involved when writing an AMCAS essay. Fortunately, there are many professional services that can help. For information on how to get help writing an AMCAS personal statement or if you would like an editor to review your medical school secondaries, please access the link provided.

How important is the media in setting gender roles Essay

How important is the media in setting gender roles - Essay Example The children, youngsters and people at large are vulnerable to the portrayal and textual messages in media because they are regularly exposed to them. Scientific research reveals that in cognitive learning, the individual learns by listening, watching, touching, reading or experiencing and then processing and remembering the information. (Think Quest, 2008). Theory of cognitive learning essentially implies that through various means of learning processes, people are able to retain the information in the memory and apply it as and when required. The theory becomes highly relevant when applied to media portrayal of gender roles. The impact of those visuals and the textual contents are reflected in the behavioural pattern of the people who consciously or unconsciously adapt the messages and images in their attitude and behaviour. Thus, role of media become a critical element in setting gender roles within defined societal paradigms. Television is most influential format of media that co nsiderably impacts people’s opinion and promotes diversity of roles that are gender based (Carter, Branston and Allan, 1998). Oprah Winfrey Talk Show is an exemplary example of empowerment of women. In the male dominated society, the rise of Oprah Winfrey, an African American woman is nothing short of a miracle. She serves as the most influential role model for millions of women across the world who has triumphed over social and racial prejudices to emerge as a symbol of woman power. Oprah Winfrey symbolizes empowerment a woman, who has risen above gender and race. Indeed, television has greatly facilitated in promoting empowerment of women as one of the most crucial issues for the wider... This essay "How important is the media in setting gender roles?" outlines how different forms of media portrays both gender and their gender roles. The general image of women has also got a great boost from the media. The news channels, showcasing the pertinent women issues of their empowerment and equal representation in national politics have had huge positive impact on the perception and opinion of general public. It plays a prominent role in the portrayal of women, especially those above fifty years of age. But it can also be said that though women may share almost equal platform on visual media as TV anchors, newsreaders, in general, they have not been given the space and the importance that they deserve. Celebrity status and glamour seem to be the important factor for projecting them in media. Looking at the increasing number of TV soaps and mainstream cinema, one discovers that the appeal for women protagonists invariably decrease with age! There are fewer films and prime time soaps with matured female artistes as main characters. Whereas their counterparts seem to have a new lease of life after fifty years of age! Sean Connery (The Rock, Finding Forester etc.), Richard Gere’ (Chicago, Flock etc.) are few actors who are able to get main lead in cinema, while in their 50s and 60s. Gender bias seems to dominate all areas of media, including news media which is highly retrogressing and demoralising for women professionals. Then again, literature has also a unique way in perpetuating new ideologies and values within the transforming societies.

Critical Risks Assessment and Milestones Schedule Essay

Critical Risks Assessment and Milestones Schedule - Essay Example 1). In this regard, the critical risk assessment and milestones schedule for Dr. McDougall’s would encompass the following: (1) a SWOT analysis; (2) an identification of the contingency plans; and (3) a description of the preferred timing and objectives of your business plan. The strengths of the organization were identified in products they offer using all natural ingredients, are easy to prepare, and are consistent with the needs and requirements of health conscious people who are always on the go. The use of product ingredients and packaging that comply with standards imposed by environmental advocates increase the competitive advantage of the company over other producers in the industry. The weaknesses were identified in the need to offer diverse and new product variances that would cater to a wider market base. Further, the costs of all natural ingredients are relatively higher and more suppliers need to be solicited to ensure a steady supply at the least possible cost. There are vast opportunities facing Dr. McDougall’s ranging from producing other product variants to cater to diverse ethnic and cultural groups. Further, with the government’s thrust of focusing on organic products and the use of healthier ingredients, there is an expected increase in demand, both in the local and international markets. On the other hand, the threats come in terms of increasing competition and substitutes due to the lure of profits and high demand for healthy food products that are easy to prepare, buy and consume. The Porter’s Five Forces Analyses provide ample information on the organization’s threats and even bargaining powers of both suppliers and buyers that influence their current and future operations. To address the weaknesses and threats, Dr. McDougall’s should solicit alternative sources of natural ingredients to extend the scope

Psychological Critical Perspective Essay Example for Free

Psychological Critical Perspective Essay The utilization of a psychological critical perspective in literature entails the utilization of a specific psychological perspective to be used in the assessment of the various elements within the text as they are related to both the author and the intended audience of the work. Bernard Paris (1997) states that the use of psychology in the analysis of a literary text enables us â€Å"to understand the behavior of characters in literature from the past, to enter into their feelings, and to enrich our knowledge of ourselves and others through an understanding of their inner conflicts and relationships† (p. xii). In line with this, what follows is a psychological analysis of the representations of life and death in Sophocles’ Oedipus Rex and Susan Glaspell’s Trifles. Within Sophocles’ Oedipus Rex, the psychological representation of death is evident in the representation of the sphinx. The sphinx, as a mythical creature, represents perplexity and death. In its many versions, the sphinx may be said to be a representation of perplexity in its employment of riddles in its interaction with human beings. Furthermore, it may be said to be a representation f death since it is depicted as a creature that brings death [or at least bad luck or misfortune] to those who cannot solve its riddles. In Greek mythology and drama, this creature is depicted as a beast with a feminine gender. Though generally regarded as an unhappy monster, the sphinx also serves as a symbol of femininity, power and confusion. In Sophocles’ Oedipus Rex, one may infer that in Greek tragedy, sufferings and tribulations are intertwined with the hero’s existence. To a certain extent, one may say that in the case of Oedipus Rex, the sphinx defines the existence of Oedipus; his ‘being a hero’, so to speak. The same holds true for the sphinx. In other words, the hero and the villain define each others’ being. Note for example that within the text itself, Oedipus’ existence is intertwined with the Sphinx in the sense that the Sphinx and hero are twin-born. In terms of its monstrosity, the sphinx is depicted in many ways. These depictions are as follows. In Oedipus Rex, she is depicted as a singing sphinx that has permitted the oversight of dark secrets as well as a winged maiden with crooked talons who sang darkly. Oedipus’ incapacity to discern both the oracle at Delphi and the true nature of the sphinx and its closeness to himself present us with a rather different view about human nature and the ancient Greeks’ belief in fate. The sphinx reminds us of two things. First, it reminds us of our inability to fully know ourselves because of human nature’s enigmatic character. Second, it poses significant questions with regards to human freedom and our capacity for choice. In other words, it toys on the idea whether freedom and choice are mere illusions that human beings would like to think that they possess when in fact, they do not. Within this context, life and death are represented within Oedipus Rex in such a way that it places emphasis on the difficulty of discerning the conditions of life. Such a difficulty is mirrored in the portrayal of the Sphinx as well as the Sphinx’s relation with the hero of the text. As opposed to this, Susan Glaspell portrays life and death differently in Trifles. Trifles recounts the tragedy that occurs within marriage during instances wherein there is an absence of homosocial dimensions in a woman’s life. Within the text, life and death are represented in such a way that they are made to be seen within the context of a masculine gaze. The reason for this lies in the subjectivity of the portrayal of both freedom and objectivity within the text. Consider for example the case of Mrs. Hale and Mrs. Peter who both tried to conceal the evidence of Minnie’s crime. One might note that such a decision mirrors a certain amount of freedom on both characters’ part. Both characters may be said to possess freedom in the negative sense that they may choose to omit specific information that they have however the subjectivity of this freedom is evident if one considers that the psychological reason for omitting such an information may be traced to their embeddedness within a masculine point of view that requires them to maintain the existence of order within their immediate surroundings. Life and death, within Trifles, may be said to be determined by a patriarchal point of view. Such a point of view, however continuously contradicts the feminists perspective as can be seen in the controversies that arose as a result of Minnie’s death. References Bernard, P. (1997). Imagined Human Beings: A Psychological Approach to Character and Conflict in Literature. New York: NYU P. Glaspell, S. (2003). Trifles. Np: Thomson Wadsworth. Sophocles (1991). Oedipus the King: Oedipus Rex. Trans. George Young. London: Dover.

Violence Chain :: Essays Papers

Violence Chain â€Å"Oh, hi Ahmed, how was the amusement park? Did you have fun?† he asked. â€Å"Yes I did,† I said with a surprising face; how could he ask me this question, when he just hit his son in front of me. Parent’s violence used to be normal in the United Arab Emirates. Parents used violence to teach their children. However, some parents still think that violence is the best way to teach children. These parents make the violence chain goes from one generation to another without stopping. Most of the children, who have been beaten up by their parents, suffer from many problems like they don’t having the ability to make friends, they lie, they fight, they drop of school, and much more. Parents who use violence don’t note that beating their children is the reason behind these problems; however, they continue beating them thinking that that will solve their children problems, which doesn’t, yet it makes them worse and worse. Once I had watched parent violence in front of my eyes, while it happened to one of my friends. He has been my friend for more than 4 years. We studied in the same school and we attended the same classes for these 4 years, so we were a real good friend. However, my story started in a beautiful weekend with not much homework. I and my friend decided to go to an amusement park near my house. This amusement park was considered as the biggest park in my country, so it has a lot of games. We usually go their from time to time, because there is nothing much going on in my city. Once we were there, we started to ride all games, and there were a lot. We were lucky that day because the park wasn’t crowded, so we didn’t have to wait in long lines. Riding games and enjoying the atmosphere took us the whole day, unfortunately we’ve forgotten about the time, when we should have been home at eleven pm. We forgot and returned at midnight. I didn’t think that it was a big deal, but when I looked at my friend face he was so worried and scared. I didn’t know why, so ask him â€Å"What’s wrong? Why do you look so worried?† But he didn’t answer he just said â€Å"Nothing, nothing wrong. Let’s just go back home,† so I just walked back with him to his home silently.

Diverse Workforce Essay

The term labor force is a general way to refer to all the people willing and able to work. For an organization, the internal labor force consists of the organization’s workers – its employees and the people who have contracts to work at the organization. This internal labor force has been drawn from the organization’s external labor market, that is, individuals who are actively seeking employment. With the development of the world, the labor force also changes. There are three major trends today in the change in labor force: 1. An aging working, 2. Diverse working, 3. Skills deficiencies of workforce. This report will talk about one of the three major trends in the change of labor force — Diverse Workforce. Diversity workforce refers to the variety differences between people in an organization. That sounds simple, but a diverse workforce consists of so many things, like gender, age, ethnic group, immigrants, physically and mentally disabled people, veteran status, sexual orientation, lifestyle, skill level, function or position within the company and so on. This paper is designed for advantages of a diverse workforce, problems of workforce diversity and strategies can be implemented to overcome the problems. 2.0 Advantages of a diverse workforce For an organization, a diverse workforce is good for it. Diversity is not only beneficial to both associates, but also to employers. Although associates are interdependent in the workplace, respecting individual differences can increase productivity. Diversity in the workplace can reduce lawsuits and increase marketing opportunities, recruitment, creativity, and business image (Esty, et al., 1995). In an era when flexibility and creativity are keys to competitiveness, diversity is critical for an organization’s success. Also, the consequences (loss of time and money) should not be overlooked. An organization’s success and competitiveness depends upon its ability to embrace diversity and realize the benefits. There are two advantages of why the diverse workforce important to an organization. 2.1More creative When employees come from diverse background, but bring individual talents and experience with them. This invariably contributes to an organization’s overall growth. Embracing employees with different skills and cultural viewpoints helps in understanding the needs and requirements of the customers, on a global scale. Diversity in workplace leads to a wide of viewpoints and business ideas. This helps an organization formulate the best business strategy, with its lager pool of different ideas and solutions. It can be more creative. Absolutely, with the world developing, a company need more creative to follow the world, and a diverse workforce can bring different employers, they have different background and experiences. So a diverse workforce is important to organizations. 2.2Increasing sales and earnings For organizations, the most important gold is profit. No one wants them lose money. Workforce diversity can increase sales and earnings. â€Å"Valuing diversity is part of Safeway’s approach to competing with specialty grocers and big-box stores such as Walmart and Target. Safeway invested in programs to attract, develop, and retain its best talent and to position the company as an employer of choice. Although 70 percent of Safeway’s customers are women, male leaders had been the norm in the retail grocery industry. Safeway took initiatives to help women, including women of color, advance into management. The CEO speaks regularly with employees about diversity issue, and employees have access to DVDs featuring interviews with successful employees who are women and people of color. The company ensures that all employees who qualify for its Retail Leadership Program, including those who work part-time and have flexible schedules to juggle work and family responsibilities, have the same opportunities for coaching, development, and advancement. A women’s leadership network sponsors development meetings between promising women and executives who suggest new job opportunities that can help the women advance to next level. With these and other efforts, the number of female store managers has risen a dramatic 42 percent, and financial analysts have concluded that the advancement of women and minorities has increased Safeway’s sales and earnings.† (Noe, el al. p.67) 3.0 Two problems of workforce diversity Although employing a diverse workforce has many advantages, it comes with some problems as well. 3.1 Communication Communication barriers lead to problems in a company attempting to create a diverse workplace. When a U.S. company hires employees of other cultures whose first language is not English, employees and managers may experience difficulties communicating with one another. This can lead to misunderstandings and a decrease in productivity. For example, if a manager gives instructions about completing a certain task to an employee who fails to fully comprehend the instructions, the employee may make mistakes if he tries to complete the task without receiving clarity. Sometimes it helps for companies to hire bilingual employees who can mediate and reduce language and communication barriers. To achieve the advantages of diversity, you must often provide diversity training, which includes cultural awareness and sensitivity training. Communication barriers become a major challenge in a diverse workforce. Employees that come from different cultures sometimes speak different languages, and encouraging communication can be a challenge. This can negatively affect both formal and informal communication and cohesion. It can also cause more errors and conflicts than you would likely find in a less diverse company. 3.2 Discrimination A company may encounter is reverse discrimination. This is a feeling that is associated with affirmative action policies. It is a major argument against such policies. Reverse discrimination is a claim by white males that they have been unfairly discriminated against. They claim they are equally or more qualified for the position, yet were passed over for a minority to receive the job. This can cause lawsuits in some cases, but mostly a sense of rejection by other workers in the company toward the minority who received the position. Although companies often train to avoid discrimination, the more diverse a workplace, the more potential for discrimination. This can create a hostile work environment where employees may fell oppressed if their emotional security is not protected. The company may face possible legal issues if prejudice and discrimination enter the mix and impact the decisions company leaders make. If managers make decisions about employees based on their personal traits, the company and the managers face potential lawsuits for discrimination. 4.0 strategies can be implemented to overcome the problems 4.1 Recognition As a manager or business owner, you must recognize that people have differences, be they physical, generational or cultural, and you cannot pretend that these barriers have been broken down. Instead, celebrate the differences among your employees, and encourage them to let their individualities show. For example, don’t hesitate to ask someone from another culture about their culture’s etiquette practices — their knowledge could prove useful to your business. Do not pigeonhole your employees. An employee’s worth comes from more than his ethnicity or age. 4.2 Fairness Acting fairly and acting uniformly are different, and only one enables you to successfully deal with diversity in your workplace. Don’t be fooled into thinking that by treating everyone exactly the same, you are demonstrating a fair attitude and respecting diversity. Instead, treat people fairly and respect the differences that make them who they are. For example, don’t schedule a mandatory meeting that falls on a religious holiday — it demonstrates a insensitivity and may breed resentment and foster feelings of being left out in any employees that are unable to attend. As a manager, you must fairness, whatever he or she is white or black, do not discriminate them. When the top managers treat the employees fair, the employees and employees can be respect themselves. 4.3 Patience Although employees that come from different cultures sometimes speak different languages, sometimes they cannot know what you say, as a manager or owner, you must have patience to listen to your employees’ suggestions so that it can help you improve yourself. 5.0 Conclusion A diverse workforce is a reflection of a changing world and marketplace. Diverse work teams bring high value to organizations. Respecting individual differences will benefit the workplace by creating a competitive edge and increasing work productivity. Diversity management benefits associates by creating a fair and safe environment where everyone has access to opportunities and challenges. Management tools in a diverse workforce should be used to educate everyone about diversity and its issues, including laws and regulations. Most workplaces are made up of diverse cultures, so organizations need to learn how to adapt to be successful. 6.0 References Esty, Katharine, Richard Griffin, and Marcie Schorr-Hirsh (1995). Workplace diversity. A managers guide to solving problems and turning diversity into a competitive advantage. Avon, MA: Adams Media Corporation. Lynne, M. D. Advantages & Disadvantages of Diverse Workforce in an Organization, [Online] Available at: http:smallbusiness.chron.com. [Accessed 3 November 2012]. Noe, R. A, et al (2011): Fundamentals of Human Resource Management, 4th edition, New York: McGraw-Hill Josh, G. Diversity in the Workplace: Benefits, Challenges and Solutions [Online] Available at: http:www.multiculturaladvantage.com/recruit/diversity [ Accessed 7 November 2012] Tom, R. 5 Strategies for Dealing with Diversity in the Workplace [Online] Available at: http:smallbusiness.chron.com. [ Accessed 10 November 2012]

Compare Contrast Essay on the book Lizard

There are two types’ lovers-defeated lovers and victorious lovers. But the reality is there is neither victory nor defeat in love. Only permanent effort and loyalty is the basis of eternal love. Let me explain this with an example: The full moon is shining in the sky. It’s full-moon day. Seeing the beauty of the moon, a tempest rises in the ocean beneath. The ocean, in an effort to reach the moon, sends the roaring waves one after another. But alas, can the waves reach the moon, howsoever big they may be! Can the moon ever come down to the earth, whatever is the intensity of the wish! Seeing the plight of the ocean and the moon, a small twinkling star says to itself. Alas! I am but a little star. What can I do for the ocean and the moon? I shall only pray God–let the space in between the ocean and the moons unite them! –So, the waves continue to lash at the vacant space with the hope of reaching the moon. However, the reality is, the cosmos in which the moon and the ocean co-exist, is an integrated whole. So, what do the concepts like separation and distance mean? The ocean and the moon stand united as considered from a higher perspective. Their love stands fructified. You are the creator of your destiny related to your love-life, certainly not the victim. Love is to be lived and experienced in its trials, tribulations, duty and beauty and it is an import part of your self-discovery. Nevertheless, the ocean continues with its efforts to reach the moon. I have chosen the stories, â€Å"Newly Wed,† and â€Å"Lizard† for the purpose of this essay. The writings of Banana touch your heart and appeal to your emotions. Love is the subject that has enchanted and engulfed humanity since time immemorial. The mind-level problems related to love, either take you to the transcendental level, or to an emotional intrigue. For the desperate situation of the heart, one seeks desperate remedies. In the confused state of mind, one surrenders to magic-for example, the enigmatic healer Lizard. The sacred texts proclaim every action (good or bad) has a reaction and the intensity of the reaction is in proportion to the intensity of the action! Every thought, good or evil, is an action. Over this, there is no dispute between the spiritualists and the scientists. One of the rare agreements between the two contending forces; the two opposing forces! The forces that do not normally see eye to eye with each other! Love is not a homogenous force. The psychic circuit of each lover is different and special. The skill of the writer in the story Lizard is how the emotional complexities are tackled. Through the confusion, she strikes a reassuring clarity. Life hurts but her characters have the guts to accept that hurt with courage. In such situations they never tremble or tumble. They are able to find a solution through the medium of love coupled with spiritual solace. Lizard: This is a story from a male perspective. He calls his beloved a Lizard, for she has a small tattoo on her inner thigh. That the man has seen the tattoo in that part, speaks about the obvious relationship. The man is fascinated by the superlative talent the Lizard possesses. Some quotes to highlight her latent qualities and ingenuity: â€Å"I was reminded of her separateness, a being with different organs, bundled in a different sheath of skin, who has dreams at night that are nothing like my own.†Ã¢â‚¬â€the man explains how he sees the Lizard. â€Å"Her profile stood out in sharp relief against the white wall. She seemed like a creature of a different species, one who lives quietly in the dark†Ã¢â‚¬â€this is his observation about the Lizard. â€Å"Her every gesture, every move, brought life to me, a man who had been dormant for so long†.-the man shares his feelings how the Lizard has affected him. These are clearly the signs of man who is in deep love. Oh! Man-love once, before seeking liberation through spirituality! You are the part of the never ending long story through the ages-it is between him and her! The central character of the story is a doctor, who works with children who are emotionally disturbed.   Ã‚  He loves a young woman in whose reptile eyes â€Å"I see my own lonely face, peering down, looking for something to love and cherish. †As a child she had a bitter experience of witnessing a brutal attack. Rightly she becomes an acupuncture practitioner now dedicated to healing those in acute pain. But she can never forget her past. Her love tells her a similar experience, which reduces her mental anguish. He offers her the psychological support; otherwise she is a tough woman. Newlywed: This story has a strange history. It was serialized on posters on the railways around Japan. It makes the issue interesting.   It is about a strange woman that a newly married man meets in the train. This is also a story written from a male perspective. The man’s encounter on a train with a stranger who reveals to him a universal life force that encompasses even â€Å"the slight feeling of alienation he experiences in his marriage â€Å" That young man is reluctantly returning home on the subway to his new and frightening role as husband! Along the way, he meets a mysterious stranger who shows him that the role he has chosen is a positive one. â€Å"The prose is as clean and smooth as a lacquered teacup,† Geraldine Sherman claimed in the Toronto Globe and Mail, speaking about the quality of writing of Banana. That drunken man, discontented, on his way home sits fixed to his subway seat. He doesn’t wish to return to his silly and troublesome wife.   He's joined by a familiar Japanese character, The Trickster, an old man who transforms himself into a beautiful, wise woman â€Å"smelling like the scent of a place, before I was born, where all the primal emotions, love and hate, blended in the air.† This mysterious fellow-traveler understands the narrator's innermost thoughts and gives him the courage to carry out his duties. The undercurrent of both the above stories is love. â€Å"They (the scientists) may cross the moon, beat the stars, but probe they must the mystery of my eve’s gaze.† â€Å"Marriage is like a fort. Those who are within, wish to come out. (Newly Wed) Those who are out, wish to get in.† (Lizard) In both the stories, the human emotions are tackled at heir best. Conclusion: Love woks through different layers of an individual’s personality. Its intensity changes with the time and circumstances. Banana has ably pictured this dominant human emotion, appropriate to the situation. ‘Loving’ situations are gift of the God to the one who is experiencing them. Let it be a beautiful experience- Banana propounds this love-philosophy in her unique style. She is a capable narrator many dimensions of love. ============

What ACT Percentiles Mean in College Admissions

What ACT Percentiles Mean in College Admissions Much of the ACT data on this site and elsewhere on the web show ACT scores for the 25th and 75th percentile of students. But what exactly do these numbers mean? Understanding the 25th and 75th Percentile ACT Numbers Consider a college profile that presents the following ACT scores for the 25th and 75th percentiles: ACT Composite: 21/26ACT English: 20/26ACT Math: 21/27 The lower number is the 25th percentile of students who enrolled in (not just applied to) the college. For the school above, 25% of enrolled students received a math score of 21 or lower. The upper number is the 75th percentile of students who enrolled in the college. For the above example, 75% of enrolled students got a math score of 27 or lower (looked at another way, 25% of students got above a 27). For the school above, if you have an ACT math score of 28, you would be in the top 25% of applicants for that one measure. If you have a math score of 19, you are in the bottom 25% of applicants for that measure. Understanding these numbers is important when you plan how many colleges to apply to, and when you figure out which schools are a reach, a match, or a safety. If your scores are near or below the 25th percentile numbers, you should consider the school a reach. Note that this does not mean you wont get in- remember that 25% of students who enroll have a score that is at or below that lower number. Why Do Colleges Present 25th and 75th Percentile Data? You may wonder why the standard practice for ACT score reporting focuses on 25th and 75th percentile data rather than the full range of scores earned by matriculated students. The reason is rather simple- the outlying data is not an accurate representation of the type of student who typically attends the college or university. Even the countrys most selective colleges  admit a few students with ACT scores that are well below the norm. For example, 75% of enrolled students at Harvard University scored a 32 or higher on the ACT. However, this graph of Harvard admissions data  shows that a few students got in with ACT scores that were in the mid teens. How, exactly, did these students get in? The reasons could be many: perhaps the student did not have English as a first language but was exceptional in many other ways; perhaps the student had straight A grades and 5 scores on AP exams, but simply didnt perform well on the ACT; perhaps the student had such remarkable accomplishments that the admissions folks overlooked a sub-par ACT score; perhaps the student had a disadvantaged background that made the ACT an unfair measure of ability. That said, if you have a 15 ACT composite score, you shouldnt get your hopes up for Harvard. Without some kind of exceptional story or circumstances, the 25th percentile number of 32 is a much more accurate representation of what youll need to be admitted.   Similarly, even non-selective colleges will get a few students who have extremely high ACT scores.   But publishing a 35 or 36 as the upper end of ACT data wouldnt be meaningful to prospective students. Those high performing students would be the exception, not the norm. Sample ACT Percentile Data for Top Schools   If youre interested in seeing what the 25th and 75th percentile scores are for some of the countrys most prestigious and selective colleges, check out these articles: ACT Comparison Tables: the Ivy League | top universities | top liberal arts colleges | more top liberal arts | top public universities | top public liberal arts colleges | University of California campuses | Cal State campuses | SUNY campuses | More ACT tables The tables will help you see how you measure up in relation to students who were admitted to each school. What If Your ACT Scores Are Below the 25% Number? Keep in mind that a low ACT score doesnt need to be the end of your college dreams. For one, a quarter of all admitted students got in with scores below the 25% number. Also, there are a lot of excellent colleges that do not require ACT scores. Finally, be sure to check out these strategies for students with low ACT scores.

Environmental Costs of Hydrofracking

Environmental Costs of Hydrofracking Natural gas drilling with high volume horizontal hydraulic fracturing (hereafter referred to as fracking) has exploded onto the energy scene in the last 5 or 6 years, and the promise of vast stores of natural gas under American soil has prompted a true natural gas rush. Once the technology was developed, new drill rigs appeared all over landscapes in Pennsylvania, Ohio, West Virginia, Texas, and Wyoming. Many have worries about the environmental consequences of this new approach to drilling; here are some of those concerns. Drill Cuttings During the drilling process, large amounts of ground up rock, mixed with drilling mud and brine, are pulled out of the well and transported off the site. This waste then gets buried in landfills. Beside the large waste volume that needs to be accommodated, a concern with drill cuttings is the presence of naturally occurring radioactive materials in them. Radium and uranium can be found in drill cuttings (and produced water – see below) from a proportion of wells, and these elements eventually leach out of the landfills into the surrounding ground and surface waters. Water Use Once a well has been drilled, large amounts of water are pumped into the well at very high pressure to fracture the rock in which the natural gas is located. During a single fracking operation on a single well (wells can be fracked multiple times over their lifetime), on average 4 million gallons of water are used. This water is pumped from streams or rivers and trucked to the site, bought from municipal water sources, or is reused from other fracking operation. Many are concerned about these important water withdrawals, and worried that it may lower the water table in some areas, leading to dry wells and degraded fish habitat. Fracking Chemicals A long, varying list of chemical additives is added to the water in the fracking process. The toxicity of these additives is variable, and many new chemical compounds are created during the fracking process as some of the added ingredients break-down. Once the fracking water returns to the surface, it needs to be treated before disposal (see Water Disposal below). The amount of chemicals added represents a very small fraction of the total volume of fracking water (around 1%). However, this very small fraction detracts from the fact that in absolute terms it is rather large volumes that are used. For a well requiring 4 million gallons of water, about 40,000 gallons of additives are pumped in. The greatest risks associated with these chemicals occur during their transportation, as tanker trucks must use the local roads to bring them to the drill pads. An accident involved spilled contents would have significant public safety and environmental consequences.   Water Disposal A large proportion of the prodigious amounts of water pumped down the well flows back up when the well starts producing natural gas. Besides the fracking chemicals, brine that was naturally present in the shale layer comes back up, too. This amounts to a large volume of liquid that is released into a lined pond, then pumped into trucks and transported to either be recycled for other drilling operations, or to be treated. This â€Å"produced water† is toxic, containing fracking chemicals, high concentrations of salt, and sometimes radioactive materials like radium and uranium. Heavy metals from the shale are of concern too: produced water will contain lead, arsenic, barium, and strontium for example. Spills from failed retention ponds or botched transfers to trucks do happen and have an impact on local streams and wetlands. Then, the water disposal process is not trivial. One method is injection wells. Waste water is injected into the ground at great depths under impermeable rock layers. The extremely high pressure used in this process is blamed for earthquake swarms in Texas, Oklahoma, and Ohio. The second way fracking waste water can be disposed of is in industrial wastewater treatment plants. There have been problems with ineffective treatments at Pennsylvania municipal water treatment plants, so that practice has now ended and only approved industrial treatment plants can be used. Casing Leaks The deep wells used in horizontal hydrofracking are lined with steel casings. Sometimes these casings fail, allowing fracking chemicals, brines, or natural gas to escape into the shallower rock layers and severely contaminating ground water that may reach the surface of be used for drinking water. An example of this problem, documented by the Environmental Protection Agency, is the Pavillion (Wyoming) groundwater contamination case.   Greenhouse Gases and Climate Change Methane is a major component of natural gas, and a very powerful greenhouse gas. Methane can leak from damaged casings, well heads, or it may be vented during some phases of a fracking operation. Combined, these leaks have significant negative impacts on the climate. Carbon dioxide emissions from burning natural gas are much lower, per quantity of energy produced, than from burning oil or coal. Natural gas would then seem to be a reasonably good alternative to more CO2 intensive fuels. The problem is that throughout the entire production cycle of natural gas, a great deal of methane is released, negating some or all of the climate change advantages natural gas seemed to have over coal. Ongoing research will hopefully provide answers as to which is least damaging, but there is no doubt that mining and burning natural gas produces great amounts of greenhouse gases and thus contributes to global climate change. Habitat Fragmentation Well pads, access roads, waste water ponds, and pipelines crisscross the landscape in natural gas producing regions. This fragments the landscape, reducing the size of wildlife habitat patches, isolating them from one another, and contributing to detrimental edge habitat. Peripheral Aspects Fracking for natural gas in horizontal wells is an expensive process that can only be done economically at high density, industrializing the landscape. Emissions and noise from diesel trucks and compressor stations have negative impacts on the local air quality and overall quality of life. Fracking requires large amounts of equipment and materials which themselves are mined or produced at high environmental costs, notably steel and frac sand. Environmental Benefits? At the local scale, the land footprint from fracking operations, especially once the well has been established and the drill rig is gone, is smaller than that of coal strip mines, mountain-top removal mines, or tar sands fields. The footprint of thousands of wells and pipeline right-of-ways over an entire region do add up, though.Natural gas from Marcellus, Barnett, or other North American shale deposits allows us to rely on a domestic source of energy.   That means less energy spent transporting fossil fuels from overseas, and more importantly maintaining the ability to have stricter environmental controls over the entire energy production process. Source Duggan-Haas, D., R.M. Ross, and W.D. Allmon. 2013. The Science Beneath the Surface: A Very Short Guide to the Marcellus Shale. Paleontological Research Institute.

Business Strategy Analysis Essay Example | Topics and Well Written Essays - 750 words

Business Strategy Analysis - Essay Example Grand Canyon University has a wide range of product offerings including bachelors, masters, and doctoral programs totaling over 100 in business, education, liberal arts, nursing and health, recreation and sports, among other areas of fast growing careers. Certifications and other credits are also offered at the university. Evening, fulltime, part-time, and online are some of the flexibilities allowed in the programs offered at GCU. GCU mission statement reads, â€Å"Grand Canyon University prepares learners to become global citizens, critical thinkers, effective communicators, and responsible leaders by providing an academically challenging, values-based curriculum from the context of our Christian heritage† (GCU, 2014). In 2013, GCU had net revenue of $598,335 and a net income of $ 88,711 with the earnings per common share $ 1.98 and $ 1.92 for basic and diluted shares showing a good financial performance for a higher education providing institution. Global operations are in form of the enrolment of students from beyond United States either physically in the Phoenix main campus and other campuses or through the online learning system at the University. A SWOT analysis of GCU shows that the strengths of GCU include offering a faith based product, the university has strong online presence that spans a large demographic, maintenance of regional accreditation, and a high profit margin that cushions the university at hard times as demonstrated by the 2008 recession (Grand Canyon University,  2014). However, GCU has some weaknesses including an inability to provide excellent customer service through all university levels especially on online classrooms. Other weaknesses include poor education at financial literacy by the staff leading to loss of grants by students. The opportunities available to the university include increasing

The Ethical Aspects Of The Engineering Essay Example | Topics and Well Written Essays - 1000 words

The Ethical Aspects Of The Engineering - Essay Example This will mean that I need to keep abreast of the technicalities that keep on changing with the passage of time, and the trivial issues that even though are not very useful to know but finding information about them is not a bad thing after all. This is one of the significant elements of my understanding as far as the engineering discipline is concerned, and how I need to move ahead with the changing time dimensions (Kettunen, 2000). Similarly, I must also be well-equipped of the diverse fields of health and safety, because they play a dire role in educating the people regarding the engineering aspects. The environment-related premise is also fundamental towards knowing where and how changes need to be brought in and how these could be resolved to achieve an amicable result all the same. In the same vein, I must also be well-informed of the various legalities that bring a form of genuineness to the whole dynamics of engineering and how electrical engineering is covered from a number of different angles. I believe knowing all these aspects is of immense importance for me because these will help me to grow and develop my means beyond a certain level. What is even more significant is my understanding of the attached links that come in close association with the field of engineering and how engineers at large are provided benefits by the different rules and policies. Since the field of electrical engineering is closely related to risk, identifying the same will only help the engineer to grow beyond a certain level (Johnson, 2004). This will be the basis of his eventual development within the field of electrical engineering. I am sure that if I commit myself wholeheartedly towards this task, much success will come about in the coming times. If I am aware of the looming dangers that haunt my understanding of the engineering field, I will be at par with the very best in this business. This will make me feel at ease with the dangers that haunt the electrical engineers on a consistent basis. Also, it will allow me to inculcate similar measures to the people who are around me or who work along with me. This will make me feel content with what I am doing professionally and how I am growing up and advancing beyond certain means. The professional world of engineering is indeed a very exciting one as has been proven with due research and evidence of study basis. The ethical documentation of an engineer is all the more pertinent to understand since he has to go through the human interaction basis within his work tasks that make him stay one step ahead of his processes at all times. This is indicative of how well he comprehends the nuances of work and what kind of challenges he has to face on a proactively consistent basis. What is even more interesting to note is the fact that engineering in itself is such a platform from where many success areas can be tapped, and more so when the discussion centers on the premise of bringing about development within t he human interactions with gadgets, electrical appliances and so on. What this suggests is an understanding of many different things, and not just which focus on electrical engineering realms alone.

Critically assess the costs versus benefits of a staging a global Essay

Critically assess the costs versus benefits of a staging a global sporting event (London) - Essay Example loping countries have increased their budgetary allocation to cater for the construction of the facilities with an aim of staging the global sporting events in future. Apart from the benefits that are associated with the international sports, the events brought about high costs that the hosting countries must incur in order for the sports to be successful (Kamper and Mallon, 1992). Some of the major costs are incurred in the process of providing security, construction of stadiums and infrastructure, construction of hotels and restaurants as well as during advertising and promotion of the events. This paper aims at accessing the costs versus benefits of staging the 2012 London Olympic Games, one of the global sporting events that were held in the city of London. London is the largest city in United Kingdom. Being one of the most populous areas and the capital city of UK, London strength is based on expansive commercial activities, entertainment, health care, professional services, well developed tourism sector and developed infrastructure among other services. With a population of approximately 8.3 million people, London City has the largest airport system by considering passengers traffic. This is based on the large number of visitors who go the UK either for business activities, sporting or learning. Being one of the cities with the largest GDP, the city of London is a home to various ethnic groups (Coates, 1998). Some of the key ethnic groups that are found in the city include the White British, Irish, Asians, Indians, Chinese, Arabs and Pakistanis. Based on the peaceful coexistence of the various ethnic groups within the city, Ackroyd (2001) argues that the region has been one of the favourite places for holding an international sportin g event. Approximately 20% of the UK Gross Domestic Product (GDP) is generated by London. With more than $670Â  billion being generated by the London metropolitan area, the city has significantly contributed to the development

Evaluation of Hospital Audit Report

Evaluation of Hospital Audit Report Josefina B. dela Cuesta   Executive Summary This paper will critically evaluate the audit report of CHT St Johns Hospital which was conducted last September 2015 which is the Certificate of Audit under the Health and Disability Auditing New Zealand in accordance of the standard of the Health and Disability of the Health and Disability Services (Safety) Act 2001 for the compliance of the Ministry of Health. On this study it will tackle the key findings of the audit report of the CHT St John Hospital. The key findings will focus on six areas which are the consumer rights, organizational management, continuum of service delivery, safe and appropriate environment, restraint minimization and safe practice lastly the infection and prevention and control. As a result of the audit done in CHT St John Hospital they have fully attained the six areas that adhere to Health and Disability Services (Safety) Act 2001. In addition, this paper study also discusses the four auditing principles, the consumer focus, outcome focus, system and process focus and transparency and openness. Furthermore, this paper report includes recommendation and conclusion for the organization. Introduction Health is very important to every individual thus it is very vital to evaluate every program implemented to different organization, facilities, or a health program to view the effectiveness   and make necessary interventions for specific program. Health care audit is defined as the review of an existing practice against standards in any part of Health care and it includes clinical and non- clinical Audit. Furthermore the key purpose of a health care audit is to monitor to what degree of standards for any given health care activity are achieved or met (Daly, 2008). In New Zealand, heath care sector are basing from the Health and Disability Standard Service standard which is the Safety Act of 2001 which required auditing the different health programs in New Zealand. The major purpose of this Act are, first to promote the safe delivery of health and disability services to all New Zealanders, second establish a consistent and reasonable standard in giving health and disability services to the public safely, thirdly, reassure providers of health and disability service to take accounts for providing those services, lastly reassure providers of health and disability services to endlessly improved the quality of services (Ministry of Health, 2017) Health and Disability Auditing New Zealand Limited conducted the auditing for Aged rest home, hospital and other residential facilities designated by the Health and Disability of the Health and Disability Services (Safety) Act 2001, for the compliance to the Ministry Of Health. The CHT St John and Hospital where I worked   as a part time care giver is the audit report to be used and it is located at Epsom Auckland which has 70 residents during the auditing last September 14-15 , 2015. This paper report will discuss the audit report of CHT St John Hospital and to critically evaluate to its significance, methodology, contribution to topic and quality. Moreover, it will also tackle the four audit and evaluation processes and approaches. Background of the Organization Christian Health Trust (CHT) St Johns Hospital is an independent healthcare trust which caters residential care to aged people. The company is located at Epsom Auckland and it was established in the year 1962. Furthermore, CHT St John offers a calm and peaceful sense of home for residents. The facility is redeveloped in 1999 and second floor is added in the year 2003 which has 8 and 10 bed suites (Eldernet, 2017) CHT St John concentrates all energy and resources into caring for residents and their respective families and communities. In addition, CHT St John have been serving over the fifty (50) years and leading provider of residential care in Auckland New Zealand. Furthermore, they have different amenities provided to their residents like Gardens, outdoor seating spaces, BBQ area, shared lounge spaces, Shared dining room, activities programme , organized outings. Moreover, the organization had opened their dementia unit in early 2016. Auditing and Critical Evaluation of CHT St John Hospital The Audit report of CHT St. John Hospital has conducted by the Health and Disability Auditing New Zealand which is the Certificate of audit surveillance that was done last September 2015 this is under the section of the Health and Disability Services (Safety) Act of 2001 ( Ministry of Health,2014). The auditing report comprises of review of their policies and procedures, interview and observation with the residents and staff. Furthermore the certificate of audit also reviews the sustainability of the ten (10) suites that provide aged and hospital care to residents. Moreover, as result of their auditing report CHT St John Hospital the auditing in charge did not find any areas of improvement and they exceeded with the standard set by the Health and Disability Auditing New Zealand (Ministry of Health, 2014) Continually, in conducting the audit of an organization or a health program it requires the different principles like with fair performance, ethical conduct, professional care and support, independence and an evidenced approach as required by the Ministry of Health. The different principles are consumer focus, outcome focus, system and process focus, openness and transparency (Ministry of Health, 2016). The first principle is consumer focus, which concentrate on the care for patients, support services with updated standard of practice and being consistent with the consumer. The auditing committee will make use of technical and clinical skill to gather audit evidence straightly form the consumers, families , providers which includes the review of the care and support received both on the individual components of care and care of   patients ( Ministry of Health, 2016). In CHT St John Hospital auditing on consumer focus was done through face to face interview with the residents, families and the staff and the providers and this area was fully attained by the organization. The second principle is the outcome focus that describes that outcome can be accomplished by several inputs, practices, and outputs in rendering service to the clients. Moreover, the audit evidence should comply with requirements of the Health and Disability Services Standards in providing care and services to the consumers. The CHT St John Hospital when it comes to outcome focus they have updated standard of care and risk management committee comprises of philosophy, goals and planners to continually serve their clients with outmost respect, dignity and best quality care. Third principle system and process focus concentrates on how an organization is effective in terms of service delivered. In addition, on this principle the auditors consider the evidence of audit based on the standard of service and care and services do not rely on one person but on the system implemented and process (Ministry of Health, 2016).The CHT St John Hospital had competent staff and clinical manager who manage the system and they attained it well specially on the different policies and procedures. Lastly, the openness and transparency principle describes as the gathered information is communicated effectively throughout the audit process and ensures the stakeholders are involved in the auditing process. Furthermore, organization should adhere to Health and Disability standard the quality of care and CHT St John Hospital has achieved this area of principle (Ministry of Health, 2016). Method of Evaluation The CHT St John used Certification of Audit as method of evaluation; this audit has been conducted by the Health and Disability Auditing New Zealand that is chosen under section thirty two (32) of the Health and Disability Services (Safety) Act 2001 for submission to the Ministry of Health. Certificate of Audit is   done every 1-4 years, after the audit, rest homes are certified for   a given set of time but it depends how the rest home performed during the   certification of audit and once expired the facility should again renewed and evaluated ( Ministry Of Health, 2014). The audit happened last September 2015 and there were 65 residents and the service is overseen by the unit manager and supported by the clinical coordinator and the area manager. The clients and the resident physician shared their positive outlooks about the service. Furthermore the audit process comprises of examination of policies and procedures, to the residents and employees files, observation and interviews with the residents, staff and management. Moreover, as a result of this audit, the auditing team did not recognize any areas that require an improvement; their service was exceeded with the necessary standard (Ministry of health, 2014). Key findings 1. Consumer Rights The outcome audit of CHT St John as to consumer right contains thirteen (13) standards that support the outcome where clients obtain safe   services of an right standard that comply with consumer rights. The services offered in CHT St John are provided in way that is respectful of the clients rights, facilities, informed choice, lessens harm and recognizes the cultural and individual values and principles. Moreover as to their audit report, staff of CHT St John do their best to ensure that their care is being provided that focuses on the individuals, values, maintaining the privacy of the patients and their own choices. Furthermore, their service functions conform to Health and Disability Commissioners (Ministry of Health, 2016) (Ministry of Health, 2015) (Ministry of Health, 2014) Code of Consumer Rights, their cultural needs of the patients is achieved. Continually, policies were implemented well to upkeep the residents rights. In addition, care plans includes their families and complaints and concerns had been accomplished and their complaints were maintained (Ministry of Heath, 2015) 2. Organizational Management The CHT St John comprises of nine (9) standards that support the outcome where patients, receives services in accordance with the legislation and are achieved in a harmless, effective and well-organized manner. Moreover, they have fully attained their standards with exceeded some of their standards. Furthermore, CHT St John has a unit manager and a registered nurse, clinical coordinator, and health care staff support. Their quality and risk management comprises of service philosophy, goals and quality planner. In addition, quality activities were piloted and this produces improvements on their practice and service delivery (Ministry of Health 2014). The CHT St John conducting meetings to tackle quality and risk management process and residents meetings with their own families are conducted every year. Furthermore, health and safety policies, system and process are implemented to cope with risk. The incidents and accidents were conveyed and followed -up. There are also complete education and training program and it has been implemented well. Continually, precise employment processes are observed to and all employees have yearly appraisal and their rooster of staff were sufficient to meet the quality of service (Ministry of Health, 2014). 3. Continuum of Service Delivery The CHT St John comprises of thirteen (13) standards that support the outcome of clients and receive appropriate assessment followed by their services that are well planned, organized and   conveyed in a timely and correct method with compliance to the current legislation and all standards suited on this service were fully attained with some standards exceeded ( Ministry of Health, 2014) In CHT St John the clinical coordinator manages the services offered with assistance from the registered nurses. Moreover, first hand-in assessment were accomplishes by the nurse which includes the InteRAI assessment and complete the care plan evaluations within the mandatory time. In addition, care plans are centered on InteRAI findings and each of their patients or residents are being interviewed and involved in the care planning and review process (Ministry of Health, 2014). Furthermore, medicines are kept and managed properly in accordance to legislation and guidelines. The resident physicians review the patients every three months and more frequently if needed. Continually, their meals were prepared on the site by a contracted agency under the direction of a dietitian, and menu are wide-ranging and appropriate, and patients were interviewed and they were satisfy about the food service offered by CHT St John (Ministry of Health, 2014). 4. Safe and Appropriate Environment As to safe and appropriate environment CHT St John have achieved their service are fully attained which includes eight (8) standards that supports the outcome where their services are offered in a clean and safe environment that is applicable to the age or need of the residents, make certain physical privacy and it is well maintained. Sufficient space and amenities to conduct independence is appropriate to meet the needs of people with disabilities (Ministry of Health, 2014). Moreover, the building of CHT St John has a up-to-date warrant fitness and emergency evacuation plan and ongoing maintenance problem are solve and being addressed. The facility has eight (8) suites that comprises of eight to ten patients and bedrooms are single occupant and they their own suite. Furthermore, there is enough space to permits residents to move around freely and the facility utilized mobility aids for the residents. In addition there is an open lounge and dining area in each suite, outdoors section is safe and certainly  Ã‚   accessible. The maintenance departments are able to provide the appropriate services and the employees of St John have planned and strategies in case of emergency and emergency system are in place in the event of a fire or exterior disaster (Ministry of Health, 2014). 5. Restraint Minimization and Safe Practice The CHT St John comprises of three (3) standards that support outcomes where the clients received and experienced services in the least and safe way through restraint minimization and this standard of practice in the facility was fully attained. The CHT St Johns Hospital has a restraint minimization and safe practice policies and procedures wherein the employees received trainings on restraint for patients who have challenging behavior. During the audit last September 2015 there were six patients with restraint and three with an enabler. The restraint management procedures were applied (Ministry of Health, 2014). 6. Infection and Prevention and Control The CHT St John has six (6) standards that minimize the risk of infection to their clients, service providers and visitor. The Infection Control Policy and procedures is practical, safe and appropriate for the type of service rendered that adheres to the legislative and accepted good practice. In addition, the facility offers significant education on infection control to all the service providers and clients and surveillance of the infection control is done as well. The standard of infection control of CHT St John service is fully attained (Ministry of Health, 2014). Moreover, the documentation evidence that is related to infection control education is provided to the service providers as a part of the orientation and as a part of an ongoing in service education program. Furthermore, the type of surveillance carry out is suited for the organization as to its size and complexity and standardized definitions were utilized for the identification and classification of infection events. The results of the surveillance were acted upon, assessed and reported to the relevant person in a well-timed manner (Ministry of health, 2014). Recommendation In CHT St. John Hospital certificate of audit is done last September 2015 which they have fully attained the different areas conducted by the Health and Disability Auditing New Zealand. This shows that the organization had achieved a success in providing quality of care to their consumers. Nevertheless, it is recommended that CHT St John Hospital should expand more their services like putting up additional building so that it could cater more patients to care. Moreover, the organization should add more services like for emergency procedures and minor operations that will help the residents instead of referring to other facility. Conclusion In conclusion, CHT St John Hospital certificate of audit was done as a result they have attained or achieved the different standard set by the Health and Disability Services (Safety) Act of 2001. Furthermore, it is very fundamental in every organization to conduct an audit because it measures the effectiveness and accuracy of the services rendered and to measure the competency of the staff as well as the providers and stakeholders. Moreover, auditing plays an important role especially in the delivery of care to the clients because this would determine the success of the organization through the feedback of the clients and family involved. Having a positive feedback of the organization can raised the confidence of the staff as well as the organization thus success of the organization will be visible. References Daly, M. (2008). Healthcare Audit Criteria and Guidance. Retrieved March 2017, from http://hse.ie/eng/about/Who/qualityandpatientsafety/resourcesintelligence/Quality_and_Patient_Safety_Documents/guid.pdf Ministry of Health. (2013). Rest home Certification and Audits. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/your-health/services-and-support/health-care-services/services-older-people/rest-home-certification-and-audits Ministry of Health. (2014, April). Health and Disability Service Standards. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/our-work/regulation-health-and-disability-system/certification-health-care-services/services-standards Ministry of Health. (2015, September). Christian Health Trust St John. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/sites/default/files/prms/audit_summaries/AuditSummary_PRMS_CommunicatePublish_000001594001.pdf Ministry of Health. (2016, December). Designated auditing agencies. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/our-work/regulation-health-and-disability-system/certification-health-care-services/information-providers-health-care-services/designated-auditing-agencies Ministry of Health. (2016, July). Designated Auditing Agency Handbook. Retrieved March 2017, from Ministry of Health: http://www.health.govt.nz/publication/designated-auditing-agency-handbook Ministry of Health. (2017, February 14). Health and Disability Services (Safety) Act. Retrieved March 2017, from Ministry of Health: https://www.health.govt.nz/our-work/regulation-health-and-disability-system/certification-health-care-services/health-and-disability-services-safety-act

James Joyces Araby Essay -- Araby Essays

James Joyce's Araby   Ã‚  Ã‚  Ã‚  Ã‚  The story â€Å"Araby,† by James Joyce, shows how people often expect more than that which ordinary reality can provide and consequently feel disappointed when they do not receive what they expect. Another fascinating piece of literature is the poetry collection The Black Riders and Other Lines by Stephen Crane. What, if anything, does one have to do with the other? This paper will compare one of Crane’s poems to Joyce’s story. â€Å"Araby† tells the story of a young boy’s disillusionment with life as he experiences his first adult feelings of love for a girl, but is then denied expression of his feelings for her by the adult world. The key theme is frustration, as the boy deals with the limits forced on him by his situation. He has a succession of romantic ideas about a girl and an event to which he attributes magnificent qualities, a common bazaar called â€Å"Araby,† that he will attend on her behalf. On the night when he waits for his uncle to return home so that he can go to the bazaar, the reader witnesses the boy's frustration increasing and building. By the time he finally gets to go to the bazaar, it is more or less over. His fantasies about the bazaar and about buying a special gift for the girl of his dreams are revealed as being ridiculous. The boy’s anticipation of the event, and of pleasing the object of his affections with a gift from the event, provided him with n ice fantasies. However, reality turns out to be much harsher than fantasy. Crane’...

Financial Accounting Final Answers

ANSWERS 1 a) 1 b) 1 c) 1 d) 1 e) 1 f) This transaction has no effect on the balance sheet since this is only an order, no financial value. 1 g) 1 h) 1 i) 1 j) 2 a) a] b] c] d] e] f] g] h] j] k] l] 2 b) INCOME STATEMENT as of April, 30th Sales Revenue$10,000 COGS $(6,500) GROSS MARGIN $ 3500 Salary Expense $(1,000) Rent Expense $(2,000) Utilities Expense   $(200) Depreciation Expense   $(90)TOTAL EXPENSES $ (3290)Net Income: 3500 – 3290 = $ 210 BALANCE SHEET as of April, 30th Cash 3,870 Acc / Pay 5,000 A/R 10,000 (Raw Mat 11,800 + Finished Goods1,500) Inv 13,300 Total Current Assets $ 27,170 Total Current Liabilities $ 5,000 (Depreciation $90) PPE (Net) $ 5910 C/S $ 30,000 Prepaid Rent $ 2000 R/E $ 80 Total Non-Current Assets $ 7,910 SHE $ 30,080 A = $ 35,080 = L + E = 30,080 + 5,000 = $ 35,080 Age |Amount |Estimate to be Uncollectible |Required balance in Allowance| |1-30 Days |$600,000 |%% 0. 70% |$4,200 | |31-60 Days |$175,000 |% 1. 20% |$2,100 | |61-120 Days |$70,000 |% 11% |$7,700 | |More than 120 Days |$10,000 |% 65% |$6,500 | |Year-end balance of allowance for doubtful accounts  Ã‚  Ã‚  Ã‚   = $20,500 | a) The credit balance in the allowance for uncollectible accounts is $ 2,500 20,500 – 2,500 = 18,000 3 b) In case of skimming the adjusting journal entry, since it would show expense understated; balance sheet equation would be overstated comparing otherwise. The reason to that is removal of this amount would present the company as if it contains higher receivable accounts. 4 a i) Cost of Goods Available for Sale = AFS = InvB + Purchases = = (3,500Ãâ€"66) + (3400Ãâ€"64. 75)+(3,200Ãâ€"64. 30) = $ 656,910COGS (LIFO) = (3,500Ãâ€"66) + (3400Ãâ€"64. 75)+(150Ãâ€"64. 30) = 231,000 + 220,150 + 9,645 COGS (LIFO) = $ 460,795 InvE = AFS – COGS = 656,910 – 460,795 = $ 196,115 = (3050Ãâ€"64. 30) a ii) Cost of Goods Available for Sale = AFS = $ 656,910 COGS (FIFO) = (3,200Ãâ€"64. 30) + (3,400Ãâ€"64. 75)+(450Ãâ€"66) = 205,760 + 220,150 + 29,700 COGS (FIFO) = $ 455,610 InvE = AFS – COGS = 656,910 – 455,610 = $ 201,300 = (3050Ãâ€"66) iii) Cost of Goods Available for Sale = AFS = $ 656,910 Total Units = 3,200 + 3,400 + 3,500 = 10,100 Total Sold Units = 3,600 + 3,450 = 7,050 COGS (FIFO) = (7,050Ãâ€"65. 0405) = COGS (FIFO) = $ 458,536 InvE = AFS – COGS = 656,910  œ 458,536 = $ 198,374 = (3050Ãâ€"65. 0405) 4 b) They are to use LIFO calculation in order to minimize Taxes. The reason for that is in LIFO, which is last in first out method costs of goods are calculated starting from the latest purchases, eventually with higher unit costs. So since the expenses will be shown higher taxes for this period shall be minimized. c) Thomas Engine Company is required to use FIFO method should they choose to report higher profits in March. As per FIFO cost for sold goods are calculated starting from the first received material (earlier inventory mostly as in this example) consequently with lower unit costs will take place in calculations for profits. 5) Original Cost = $ 177,600, Salvage Value= $ 9,600, Assumed Useful Life = 6 years Assumed Total Operating Hours = 30,000 hrs a i) Straight Line Method Average Depreciation Expense = (177,600 – 9,600) / 6 = 28,000 $/per year End of Year |Depreciation Expense ($) |Book Value ($) | |1 |28,000 |149,600 | |2 |28,000 |121,600 | |3 |28,000 |93,600 | ii) SYD Method |EoY |Depreciable Base ($) |Depr. Rate |Depr. Expense ($) |Accumulated Depr. $) |Book Value ($) | |1 |168,000 |6 / 21 |48,000 |48,000 |129,600 | |2 |168,000 |5 / 21 |40,000 |88,000 |89,600 | |3 |168,000 |4 / 21 |32,000 |120,000 |57,600 | a iii) Activity Method |End of Year |Hours Operated |Depr.Expense ($) |Book Value ($) | |1 |4,500 |25,200 |152,400 | |2 |5,000 |28,000 |124,000 | |3 |5,500 |30,800 |93,600 | b) c) As it is S/L Method the Average Depreciation Expense = (177,600 – 9,600)/6 = 28,000 $/per yearAccumulated Depreciation Expense at the end of 3rd year is = 28,000 x 3 = $ 84,000 d) As per SYD Table above Book Value at the end of the 2nd year is $ 89,600. Sold Price = $ 73,000 Loss = 89,600 – 73,000 = $ 16,600 Accordingly; e) As per tables above Book Values at the S/L and Activity Methods are same ($ 93,600) and higher than SYD. The reason of this coencidence is at the end of 3rd year, which is exactly the half of assumed useful life, total operating is (4,500 + 5,000 + 5,500) 15,000 hrs, which is also exactly half of the assumed total operated hours. 6) |Second Year |Second Year w/ loan | |Total Current Assets ($) |36,000 |46,000 | |Total Assets ($) |66,000 |76,000 | |Total Current Liabilities ($) |4,600 |4,600 | |Total Long Term Liabilities ($) |—– |10,000 | |Total SHE ($) |61,400 |61,400 | a) Long Term Debt Ratio= LTD / Total Assets = 0 / 66,000 = 0 b) Debt – Equity Ratio = Total Debt / SHE = 4,600 / 61,400 = 0. 75 c) Current Ratio = Current Assets / Current Liabilities = 36,000 / 4,600 = 7. 82 d) LTD / Total Assets = 10,000 / 76,000 = 0. 13 e) Total Debt / SHE = 14,600 / 61,400 = 0. 24 f) Current Ratio = 46,000 / 4,600 = 10 ———————– DR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 100,000 CR C/S†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 100,000 DR Equipment†¦Ã¢â‚¬ ¦. †¦. 225 CR Acc Payable†¦.. â € ¦ 225 DR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. 5,000 † Ã¢â‚¬   †  †  †  †  †  † Ã¢â‚¬  ? † Ã¢â‚¬   †  †  † Ã¢â‚¬   †  †  † Ã¢â‚¬   CR Acc Receivable†¦ 5,000 A = L + E A = L + E DR Prepaid Insu Exp †¦. 3,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3,000 A = L + E DR Acc Receivable †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5,000 CR Sales Rev†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5,000 A = L + EDR Prepaid Rent†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1,000 A = L + E DR Land†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 25,000 CR C/S†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 25,000 A = L + E DR Equipment†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7,500 CR Acc Payable†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6,800 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 700 A = L + E A = L + E DR Acc Payable†¦Ã¢â‚¬ ¦. †¦. 225 CR Check/Cash†¦.. †¦ 225 A = L + E Apr, 1st) DR Cash†¦.. †¦Ã¢â‚¬ ¦. †¦. $ 30,000 CR Common Stock. †¦ $ 30,000 Apr, 2nd ) DR PPE †¦Ã¢â‚¬ ¦. †¦. $ 6,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ $ 6,000 Adjusting Entry on Apr, 30th ) DR Depreciation Exp†¦Ã¢â‚¬ ¦. $ 90 CR Acc Depreciation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 90 Apr, 4th ) DR Inventory†¦.. †¦Ã¢â‚¬ ¦.. $ 10,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 10,000 Apr, 1st ) DR Prepaid Rent†¦.. †¦$ 4,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 4,000Adjusting Entry on Apr, 30th ) DR Rent Expense†¦Ã¢â‚¬ ¦. $ 2,000 CR Prepaid Rent †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 2,000 Apr, 8th ) DR Work in Progress †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 8,000 CR Raw Material in Use†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 8,000 Apr, 10th ) DR Raw Material †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 5,000 CR Acc / Payable†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 5,000 Apr, 14th ) DR Inventory Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 4,000 DR Salary Expense†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 1,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦ $ 5,000 Apr, 15th ) DR Inventory Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 800 DR Salary Expense†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 200 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦ $ 1,000 Apr, 30th ) DR Accounts Receivable†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 10,000 CR Sales Revenue†¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 10,000 Apr, 30th ) DR COGS†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 6,500 CR Inventory. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 6,500 Apr, 30th ) DR Dividend†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦.. $ 130 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 130 DR Bad Debt Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 18,000 CR Allowance for Doubt Acc†¦Ã¢â‚¬ ¦. †¦ $ 18,000 Average Unit Cost = =656,910/10,100 = $ 65. 0405 DR Depr Exp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 28,000 CR Acc Depr†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 28,000 A = L + E DR Depr Exp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 28,000 Acc Depr†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 28,000 Loss from Asset Disposal†¦Ã¢â‚¬ ¦. $ 16,600 CR Machinery†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 177,600 A = L + E R/EB + N/I = R/EE + Dividend 0 + 210 = R/EE + 130 R/EE = $ 80