Global Warming Essay -- Environmental Global Climate Change

Global Warming Global warming is an important factor beca expend each one in the world but most importantly for me it will effect all of my relatives, as it is predicted that countries such as Bangladesh will be altogether fooled due to global warming. Global warming interest me beca utilization the planet we move in is changing and the change that is happening will effect the way we live and how the future generations live. It has direct effects on the us and the relatives we have all over the, for ex This changes which will likely to alter the natural weather and mood patterns is largely because of human activities in the last century. Scientists believe that the Earths surface temperature has risen by about 1 degree Fahrenheit in the past century. They to a fault believe that most of the warming over the last 50 years is due to human activities. We have changed the amounts and the types of gases in the atmosphere. Gases such as carbon dioxide , methane, and nitric oxide. What causes global warming? Green house effect. Gases such as Carbon dioxide are normally used to keep the earths at a temperature average level. Which is well-provided for us and the environment. How does the greenhouse effect work? As shown on the diagram the suns heat passe through the atmosphere, somewhat of this heat is absorbed by the earth, and some of it is reflected back by the earth and the atmosphere. The heat that is released by the earth is also passed into the atmosphere, and some is reflected back into the earth and the surrounding gas. This keeps the planets temperature at a comfortable level, which allows plants, an... ... obtain energy-efficient appliances. Replace your light bulbs with compact fluorescent bulbs. Weatherise your home or apartment. Choose renewable energy. Plant more trees Change farming practices Political action Whats already being done? More efficient cars have b een made, which release less pollution. For example most cars are fitted with catalytic converters. Cars can now use other forms of power, e.g. electricity, hydrogen and even cooking oil. Energy saving homes. Government laws stop big companies from producing too much pollution. Energy saving products introduced, e.g. fridges, cookers, and lights. More use of tidal, wind, solar and nuclear energy To stop people using cars more taxes. And people are advised to use public transport.

The Importance of Going Away to College Essay -- Argumentative

The Importance of Going A elbow room to College Imagine the senior year of high school when students are collected to enter college and become adults. Its a measure of responsibility, of being on ones own, and of shaping lives by making daily decisions. One of the major decisions is where to attend college. Should a person stay close to home and attend an in-state school where people and even campuses are somewhat familiar? Or should the decision be to start a completely new chapter in ones life by attending a college farther away, with totally new challenges? I believe the answer is definitely to establish town. Of course, I john only speak from own experience to date. I thoroughly enjoyed high school and had excellent teachers who prepared me for entrance into the new population of college. My family and I discussed and received information from many schools, some of which I was totally unfamiliar with. My parents knew this was an important milestone in my life and t herefore, arranged for a depend on east to visit campuses and classes. That is how I chose to travel from my North Dakotan home to MIT, halfway across the nation. I had many reasons, one of which is obviously that MIT is one of the top schools in the nation, save another is that it is in the city of Boston. I am from Bismarck, North Dakota, a midwestern town of about 60,000 which I love, but I knew it was time for a new place with new experiences. So far, I am only in my first semester of college, but I love it. I watch met a integral new set of friends and find that things are always happening on campus and in the city. I was homesick for about the first week, but after that I never thought about being homesick again. I had too many interesting things to do. For the first t... ...ting, a person can look at an experience from both sides. It has opened up my eyes to a new way of life. Going away to college is a great way for people to meet new friends and experience new things. Usually a setting unlike their home will help them with both of these experiences. While this may not be true for everyone, I believe everyone should try living in an area unlike his or her own. This is what develops a person intellectually and socially. It has been verbalize that the grass is always common lander on the other side. Being excited about the newness and challenges of a new place may not enable it to stay green for a lifetime, but the new place is a great place to spend the next four years. So even though I lived my whole high school life in one city where there were no actual problems, it still was time for me to move where there were new experiences.

Math Coursework - The Fencing Problem :: Math Coursework Mathematics

The Fencing Problem Introduction A farmer has exactly 1000 metres of fencing and wants to use it to fence a plot of take aim land. The farmer was not interested in any specific shape of fencing but demanded that the understated two criteria must be met The perimeter cadaver fixed at 1000 metres It must fence the maximum area of land Different shapes of fence with the same perimeter can cover contrary areas. The difficulty is finding out which shape would cover the maximum area of land using the fencing with a fixed perimeter. Aim The aim of the investigation is to find out which shape or shapes of fencing will cover the maximum area of land using exactly 1000 metres of fencing material. divination I am predicting that the maximum area of land covered will be achieved by using the fencing shapes with the greatest number of sides. Method I made a list of possible different shapes to be investigated and assigned measurements to the sides of the shapes making sure that they fit in within the perimeter of 1000 metres of fencing. I then worked out the areas of each shape using known mathematical formulae and techniques such as Pythagoras theorem to fancy the sides of right angled triangles using trigonometrical functions (sine, tangent and cosine) to calculate either angles or sides of triangles constructed. Sometimes there are no known exact formulae for working out the area of certain shapes such as octagon and more than complex polygons. In such cases, given shapes are split into shapes that have known formulae for areas and the worked out the areas are added together. Areas of the following shapes were investigated square, rectangle, kite, parallelogram, equilateral triangle, scalene triangle, isosceles triangle, right-angled triangle, rhombus, pentagon, hexagon, heptagon and octagon. Results The results of the analysis are shown in Table 1 and Fig 1. Table 1 showing the areas for the different shapes formed by using the

Character Traits of Chris McCandless of Into The Wild Essay -- Into th

Christopher Johnson McCandless is a respectable man in so many ways but, yet such(prenominal) a impolitic man in many others. Chris McCandless possessed a seemingly ever-lasting bra precise that constantly shined through his unique and matchless character. He was very righteous in himself to the point in which he kept himself from any sin or evil, committing his life to what seemed like an idea of celibacy, not just in refraining from any desire of flesh but also in all lusts of life with his diligent power of will that constantly shined through his exterior. Onto the contrary of his just characteristics, McCandless remained to be very foolish in his decisions and under takings, whether it be by his arrogance of sheer narrow mindedness. Over all he was a boy of many talents and knowledge, with a bright intelligence and good heart but, still somewhere in the depths of his thoughts he lacked something that made him think things through, and in this his foolishne ss he would lose his life.As stated previously, McCandless had a deep prowess that protected him from the darkness of fear or negative thought. Never once in this romance does he seem frightened in that he might lose his life, grow ill or become hurt, and in one way he proves this by his insatiable habit of hitchhiking, I mean, with all do respect he could have been picked up by a serial killer and that probably would have cut his adventure a little short. In addition, he does not cower to much of anything, his bravery led him to some pretty fire place such as digging dead rats from farm equipment, diving waist deep in grime, muck, and not to mention stench, that is if you would consider all of that to be brave.Set aside the trivial matter, his true bravery is shown... ...lse in his former life.In review McCandless was a man with boyish and romantic ambitions or perhaps he was a boy with an intellectual mind stuck in the body of a man, because that theory would certainly e xist as plausible in describing his foolish ways. Let us not forget that Chris did have a truly unique idea with good intention and maybe he did accomplish what he set out for, true inner peace with himself and the world around him maybe he did find himself in this whole ordeal. Yes McCandless was a bright soul but, in the end his foolishness or maybe even it was his bravery lead him to his demise, his lonely death in starvation. With all of this said was McCandless brave or was he foolish and stupid, well, for certain he never acted in any stupid way, but he did act in both foolishness and bravery because in many ways it takes quite some foolishness to be brave.

Evolution Within a People in A Dolls House and An Enemy of the People

Evolution Within a People in A biddys House and An Enemy of the People by Henrik Ibsen In every(prenominal) cultures it is easy to see the effects of change. Change can be a revolution, a new form of thought, or a new idea surfacing. No matter what these changes are, they often emerge from the minority. In several cases this results an uprising, turning the social system on end. Simple examples of this type of change can be seen in the French or American revolutions, and even in the hippie movement of the 1960s. These changes depict how an idea shared only by a select some can snowball into the mindset of thousands. Within A Dolls House and An Enemy of the People, Henrick Ibsen shows his standpoint on the benefits of social change, and evolution within a people. A Doll?s House presents a revolutionary change for Norway in the 1880?s. During this time period women were seen as second or even third class citizens, and though numerically this is not true, a minority . I bsen presents his character Nora as a plaything, sorely manipulated by the men in her life. As the play pro...

Evolution Within a People in A Dolls House and An Enemy of the People

Evolution Within a multitude in A Dolls House and An Enemy of the People by Henrik Ibsen In all cultures it is easy to see the effects of adjustment. Change can be a revolution, a new form of thought, or a new idea surfacing. No matter what these changes are, they often emerge from the minority. In several cases this results an uprising, turning the social system on end. Simple examples of this type of change can be seen in the French or American revolutions, and correct in the hippie movement of the 1960s. These changes depict how an idea shared only by a select few can snowball into the mindset of thousands. Within A Dolls House and An Enemy of the People, Henrick Ibsen shows his standpoint on the benefits of social change, and evolution deep down a people. A Doll?s House presents a revolutionary change for Norway in the 1880?s. During this time period women were seen as second or even third class citizens, and though numerically this is not true, a minority . Ibs en presents his character Nora as a plaything, sorely manipulated by the men in her life. As the play pro...

Macbeth vs. Holden Caulfield Essay

The longest journey, is the journey of ego discovery. To discover ones self, a person must gift things they would rather not and be truthful to themselves. Both characters, Macbeth from William Shakespeares The Tragedy of Macbeth, and Holden from J.D. Salingers The Catcher in the Rye, embarked on a inward journey of self discovery.Through being emotionally un durable, having contradicting morals, and discovering who they authentically are, it is limpid that though two different out(p)comes, they both had a journey of self discovery.Unlike Holden, Macbeth was very emotionally stable at the beginning. He was respected, a devoted husband and a loyal subject to his king. Despite the fact he was so stable at the beginning, Macbeth quick lost figure of his emotions when the three witches confronted him with the three prophecies, which ultimately let the emotions of greed and guilt come over him from the immoral actions he committedIn comparison, Holdens emotional stability was very flaky during the beginning of the novel, still gradually improved during his journey. Holden was very depressed because of the loneliness and isolation he felt, which was ultimately is bear fault. From his journey, he slowly started to gain control of his emotions and absorbed the truth of his mental illness. He transformed himself completely, and ultimately gained control of himself by finally reaching out for professional help. Holden went from being very angry and upset to accepting his faults and changing his life around. Holden and Macbeth both had morals, but where Holdens stayed genuine and true, Macbeths fell apart. At the beginning, Macbeth was repulsed by the thought of killing the King, but by the end, he was murdering everyone his way. It was LM who first triggered Macbeths moral down fall, but Macbeth was the one to completely diregard them. Macbeth had control of his morals but ultimately chose to go against them to get what he hopeed, power. His disregard is clear when he made the decision to kill Banquo because he didnt want to lose his power to Banquos descendants and he was starting to become suspicious.Unlike MB Holdens morals were challenged multiple times but he over came theobstacles. Yet the driving force behind much of his decision making is a sense of morals that is at times twisted but is always present. One of Holdens main concerns is the fact that the world around him appears to be losing its morality and the people are all phony, all incapable of next the moral code that Holden insists on placing on those around him. He is worried about even the smallest things like the foul language scrawled on the walls at the museum. The backup of the book reflects his desire to be the catcher in the rye, to prevent children from running over the edge of the field and hurting themselves. So despite his inability to select morality in others, like Mr. Antolini, somewhere inside Holden there is a deep sense of morals and a strong desire not precisely to follow them but to have others follow them as well.Macbeth and Holden both embarked on a journey of self discovery, where they discovered who they truly were. Macbeth discovered the horror of the crimes he comitted and that the power he was once thought was everything, actually meant nothing.Macbeth started off with an abundance of friends, however, he ended with a whole bunch of enemies. Though he sole(prenominal) came to realize it at the end of the play, his actions destroyed his respect and honour and led to his death bed. Before he was killed, Macbeth had reflected on his life, and he started to understand the full consequence of what he did and the consequences his actions were going to have.Unlike Macbeth, Holdens journey lead to a positive ending where he accepted himself and started on the road to recovery.Throughout the entire novel, it was evident that Holden was very depressed. He had no hope for his future, as he expressed to his history teaher Mr. Spen cer, and he believed he was headed no where in life. Holden was kicked out of numerous schools and it was not until after his New York adventure that he went on an unitentional road of self-discovery. Holden was clearly in pain over his brothers death, pain that he was yet to deal with. As the book progressed, Holden gradually matured into a strong and indepent individual. He developed stronger relationships with Phoebe, his brother DB and a few others like Jane, and he finally allowed himself to accept his faults and accept the reality that no one is perfect. His breakdown turnedinto a major breakthrough, which changed his life in a positive way. Macbeth and Holden both discovered who they truly were, one greedy and power seeking, and the other a strong and indepent person who had to deal with a great loss.Both The Tradgey of Macbeth and The Catcher in the Rye make out a story of great self discovery. Macbeth from good to evil, and Holden bad to good. Through their emoitional stab ility, contradicting their moral values, and discovering who they truly are, shows the way Holden and Macbeth changed through both the novels.

How Permanent Are Permanet Markers

For my science fair project, I figured out what solvent would work best to erase persistent marker. The solvents I tested were dirty dog juice, vinegar, water, and clash alcohol. I tried each of these solvents on a permanent marker line on plastic, motif, fabric, and wood. In this research paper, I will be talking about what a permanent marker is, how they ar make, why they work so well, what rubbing alcohol is and its common uses, what vinegar is and its common uses, what water is and why water is so essential, and what exactly lemon juice is.I will also be talking about how plastic is made, how fabric is made, how wood is made, and how paper is made. A permanent marker is a type of writing utensil that is use to create permanent lines on almost any ascend. The sign of a permanent marker is water resistant, claims propanol, butanol, diacetone alcohol, and opposite dye colorings, and feces vary between all colors from black to yellow. The process of creating a card sha rper permanent marker is not very long or complicated. First, the barrel of the marker is molded out of a plastic resin.Screen printing is added to the barrel, including information such as the description of the color of the ink and the Sharpie logo. A filament made out of cotton material is used to hold in the ink as it is inserted into the barrel. A exactle is used to inject the permanent ink from the opposite end of the barrel. Then the writing tip is applied. The cap is placed on the Sharpie marker and the permanent ink is slowly absorbed into the tip of the marker. The Sharpie is the most popular permanent marker company worldwide.The brand Sharpie was founded in 1857 and sold ink and glue. Any permanent markers ink must contain three ingredients to work. These ingredients are colorant, carrier, and resin. The colorant is what gives the ink its color. Colorants in permanent markers are often pigments, instead of dyes, because pigments fade less easily and do not bleed throug h paper. Dyes are soluble in water, whereas pigments are not. Dyes cannot withstand unaccented as long as pigments can, although dyes are generally available in a wider spectrum of colors.Carriers are what transmit the dye to the paper. They must be able to dethaw quickly once the ink is used. Carriers used to be made up of chemicals such as xylene and toluene, but were vastly replaced by alcohol-based markers in the 1990s. The resin is what causes the ink to stick to a surface. It must have a sticky quality. The resin forms a film over the pigment once the carrier evaporates. The debate that permanent marker works is because permanent ink soaks into a surface, whereas regular erasable ink does not soak into surfaces, but binds to surfaces.Permanent ink is made with resins and dyes fade out in glycol and water. The ink dries when the glycol or water evaporates and it soaks into the surface, leaving a permanent mark. There are ways to effectively remove ink from permanent markers . Alcohol will work to erase permanent marker on almost any surface. Many items, such as hairspray or deodorant, contain alcohol and could effectively erase permanent marker. Baking soda is another well-known permanent marker remover. Vinegar was one of the solvents I experimented with. Vinegar is the proceeds of the fermentation of ethanol.The very slow fermentation process can take weeks or even months and occurs naturally. With a implement to ease promote oxygenation, however, fermentation can be as quick as a few days. The typical pH of vinegar can range from 2 to 3. 5. Vinegar can be used for many things, such as a cooking ingredient or condiment, it can be used for household cleaning, it has medicinal properties, and it even has artless applications. Lemon juice was another solvent I experimented with. Lemon juice is exactly what it sounds like. It is lemon juice squeezed from a lemon.Lemon juice has similar nutritional set as the whole lemon. Lemon juice is an excellent source of Vitamin C and can help your body against harmful germs and bacteria. Lemons are also antioxidants and can help the brain and nerve cells as well as having calcium to help your bones and teeth. The solvent that worked best in my experiment was rubbing alcohol. Rubbing alcohol is a denatured alcohol especially used as an antiseptic. It can also be used to cool, warm, or soothe pare. It can inflame the skin and if ingested, may potentially be fatal.Rubbing alcohol consists of 2 ingredients isopropyl alcohol and water. In fact, rubbing alcohol consists of so much isopropyl alcohol (70%) that it is often referred to just as isopropyl alcohol. Water was the final solvent that I used in my experiment. Water is essential for anything and everything. Human beings need water to stay hydrated and survive. All reenforcement creatures need water to stay hydrated and survive. Everyone uses water every day whether its to shower, brush their teeth, to drink, swim, wash their hands, or t o water plants.Seventy percent of the world is made up of water. Water contains two hydrogen atoms and one oxygen atom, and is often referred to as H2O. The H2 stands for the 2 oxygen atoms and the O stands for oxygen. Water can be a liquid, solid, or gas. Water in its regular state is a liquid, can be frozen to form ice, which is a solid, or boiled at cytosine C to evaporate it and turn it into water vapour, which is a gas. Plastic was one of the surfaces I used in my experiment. Plastic comes from the Greek word plastikos, which means see for moulding.Plastic is made using a long and complicated process. First, petroleum is drilled and transported to a refinery. Then, crude oil and natural gas are refined into many petrochemical products such as fuel for your car, ethylene, and propylene. Catalyst is combined with ethylene in a reactor, resulting in polymer, a powdered material. Afterwards, the polymer is combined with additives in a blender. The polymer is shed in an extruder, where it gets melted. The melted plastic is now cooled and a machine cuts the plastic into small pellets. The pellets are shipped to industries.The industries manufacture plastic products by melting the pellets to a semifluid state, move it in a mould under great pressure, and hardening it. The mould opens and the product is completed except for detail work. Another surface that I used in my experiment was paper. To make paper, first trees are specially harvested like crops for the purpose of making paper. Logs of wood are put through a machine that takes murder all the bark on the tree. Then, wood chippers cut the wood into 1 inch bits and the bits are put inside a pressure cooker with chemicals and water.The human body is then washed, refined, cleaned, and turned to slush in a machine that beats the pulp. Color dyes, coatings, and other substances are mixed in and the slush is pumped onto a moving wire screen. The water is drained away on the screen and is recycled. The web of slush is rolled between large-mouthed rollers to remove a large amount of the excess water and to ensure smoothness and uniform thickness. The resulting product is run through heated drying rollers to remove all of the remaining water. The completed paper is wound into large rolls, which can measure up to 30 feet wide.A slicer cuts the paper into small, more manageable rolls. The paper is now ready for use. Wood was the third surface I used in my experiment. The process for making wood is quite simplistic. First, logging companies cut trees down and bring them to a mill. There, they are prepared for finicky uses. Machines cut the logs into boards and are sealed or pressure-treated to preserve them. Then the boards are either sold through a lumberyard or sold directly to companies which need them. Fabric was the final surface that I tested the removal of permanent marker on. Cotton fabric also has a lengthy process.First, the ginning, which is the method of separating cotton fibre s from seedpods. This is done by machines in a cotton field. Then, the cotton fibre is spun. Yarn is produced from spinning cotton fibre. In this stage, the cotton yarns are made of different thicknesses. Afterwards, a machine weaves threads of yarn, which eventually turn them into cloth after weaving many threads together. Now, the cloth is basically constructed, but must go through some detail work. First, the cloth goes through singeing, which is the process that burns off excess fibres sticking from the goods.Then, the cloth goes through scouring, which is the cleaning of the fabric. Then, some fabrics are bleached to make it a lighter colour. Mercerizing, which is the dipping of fabric in alkali to make it stronger, shiny, durable, shrink free, and stretch free, comes next. Finally, the fabric is treated with chemicals to make it more durable, and it is shipped off to companies that will either use or sell it. Vinegar, water, lemon juice, and rubbing alcohol all have many uses around the house, but when it comes to erasing permanent marker, rubbing alcohol definitely beat the rest.

Financial Analysis of Macy’s Inc. and Nordstrom

Financial Analysis of Macys Inc. and Nordstrom Macys Inc. has established itself as a unfluctuating player in the retail industry, with all over 850 Macys and Bloomingdales stores in 45 states. Macys competes against retail giants like Nordstrom, Kohls, JC penny and Saks Fifth Avenue for mart share in the increasingly competitive department store industry. This financial report will choose Nordstrom as the major competitor, and serves as the comparison company. The one-year report and 10-K filings were obtained from Yahoo Finance.The financial argumentations for both companies used in this report are Consolidated disputation of Income, Consolidated eternal sleep Sheets, and Consolidated Statement of notes Flow from 2010 to 2012. All tables are included in appendix. 1. Company background & Overview Macys Department Stores, Inc. is a U. S. chain of mid-range department stores. In addition to its internationally notable flagship Herald Square location in Midtown Manhattan, New Y ork City, the company ope stations over 850 other stores in the United States as of September 12, 2012. Nordstrom, Inc. is an upscale fashion enduringness retailer chain in the United States.Originally it is a shoe retailer, at a timeadays the company also sells clothing, accessories, handbags, jewelry, cosmetics, fragrances and home furnishings in some locations. There are now 231 stores operating in 31 states across the U. S. Beginning in 2008, department stores faced financial challenges partially attributed to the global economic crisis. The downturn negatively impact department store liquidity, consumer spending and credit market conditions. Companies were able to cut opeproportionns and supply chain cost, and most make utilized the savings to mitigate their liquidity and the strength of their balance sheet.Also, developments in mobile phone technology are drawing to a greater extent(prenominal) consumers away from brick-and-mortar stores toward online retail platforms. A s a result, over the five years to 2012, the number of companies is expected to drop at an annualized rate of 31. 8% to an estimated 65 operators. 2. Financial epitome 2. 1 Horizontal digest 2. 1. 1 Horizontal analysis of Balance Sheet In this section, we will look at the comparative statements of balance sheet of Macys Inc. for a triad-year period. Macys monetary year ends on the Saturday closest to January 31.Fiscal years 2011, 2010 and 2009 ended on January 28, 2012, January 29, 2011 and January 30, 2010, respectively. Fiscal 2009 is chosen as the base year for computing the percentage change in each written report in 2010, and fiscal 2010 is the base year for computing the change in 2011. From table 1, two accounts stand out 2010 funds and coin equivalent decreased by 13% over 2009, while in 2011 it join ond by 93% over 2010. short-circuit/Current bulky enclosure Debt step-upd by 87. 6% in 2010, and kept on increased by 143% in 2011. This huge increased of a sudden term debt mainly came from 616 meg 5. 35% Senior notes due 2012, 298 million 5. 75% Senior notes due 2013, and 173 million 8. 0% Senior debentures due 2012. The huge increase in short term debt in FY 2011 maybe part of the reason of the big increase in the cash and cash equivalent account. 2. 1. 2 Horizontal analysis of Income Statement From table 2, we can see that net gross gross revenue for 2011 totaled $26,405 million, compared to net sales of $25,003 million for 2010, an increase of $1,402 million or 5. 6%. Part of this increase is due to an increase on the comparable store basis, and part of it is due to the 39. 6% increases from the companys Internet disdaines in 2011.The successive increase in the net sales in the lead year trends shows that Macys continues to benefit from the successful execution of the My Macys localization strategy. In 2011, the Gain on sale of properties, impairments, store settlement costs and division consolidation costs account increased 200% ove r 2010. This is because Macys had a $54 million gain from the sale of store leases link up to the 2006 divestiture of Lord Taylor in 2011 while the company yet announced 25 million Impairments and store closing costs for 2010. In 2011, Macys had the 5. 6% increase in sales.Because the management was able to control its cost of goods sold (6. 17% increase) and SGA expenses (0. 25% increase), plus the big gain from sales of property, the company resulted a 27. 3% increase in operating income. In 2010, Macys net sales increased 6. 45% over 2009, part of it is due to the huge decrease in the impairments, store closing costs and division consolidation costs account. The interest expense increased in 2010 over 2009, while the same account decreased 22. 8% in 2011 over 2010. This decreases benefited from lower levels of borrowings during fiscal 2010 and the repayment of debt at maturity. . 2 perpendicular analysis 2. 2. 1 Vertical analysis of Balance Sheet From table 3, we can see that accounts receivables, inventory and other current additions accounts, their percentage of total assets didnt have big difference over the three years trend. The increase of cash and cash equivalent from 7. 1% of total assets in 2010 to 13% in 2011 is the main reason that total current asset in terms of the percentage of total assets had significant increase (from 33% to 40%). Macys total current liabilities represent a slightly high percentage of total liabilities and stockholders equity at FY 2011 than FY 2010 and 2009.This increase is balanced by a slight decrease in the relative percentages of long-term debt. 2. 2. 2 Vertical analysis of Income Statement In table 4, the base on which all other items in the income statement are compared is net sales. Macys gross get ahead proportionality was very stable and consistent over the three year trends, less(prenominal) than 0. 5% difference among three years. Macys realize allowance proportionality kept growing over three years fr om 1. 4% in 2009 to 3. 4% in 2010, and this ratio increased to 4. 8% in 2011. The increasing gain ground margin indicated that Macys management has strong readiness to control its expenses. 2. 3 currency flow analysisTable 5 is the most recent cash flow statement for Macys. kale cash provided by operating activities in 2011 was $2,093 million, compared to $1,506 million provided in 2010, reflecting high net income and a lower pension contribution in 2011. In 2011, Macys pension funding contributions was $375 million, which was much lower than $825 million in 2010. The big(p) expenditure for property and equipment and superiorized software package during 2011 was $764 million, the dividends paid was $148 million. Macys generated sufficient essences of cash from trading operations in 2011 to cover its crownwork expenditures and dividends.Net cash used by investing activities and financing activities was $617 and $113million respectively for 2011. Investing activities for 20 11 include purchases of property and equipment totaling $555 million and capitalized software of $209 million. funds flows from investing activities included $114 million from the disposition of property and equipment for 2011. For financing activities, Macys issued $800 million of debt in 2011, but it is partially offset by the attainment of companys common stock at cost of $500 million and the repayment of $454 million debt, and the payment of $148 million of cash dividends.With the excess amounts of cash from operations Macys generated in 2011, management budgeted $850 million capital expenditures for 2012, primarily related to new stores, store remodels, maintenance, the renovation of Macys Herald Square, technology and omnichannel investments, and distribution profit improvements, including construction of a new fulfillment center. 2. 4 Ratio analysis 2. 4. 1 liquidity Analysis Table 6 is the liquidity ratios for both Macys and Nordstrom over a three year period. At the beg inning of 2012, Macys had $1. 4 of current assets for every $1 current liabilities.Compared to Nordstrom, both companies have more(prenominal)(prenominal) than enough assets to cover short-term debts, but Nordstrom is more liquid than Macys. Macys cash flow from operations to current liabilities ratio has increased from 2010 to 2011, from 31. 90% to 37. 20%. It is mainly because cash generated from operations during 2011 was 40% more than it was during 2010. Both companies cash flow from operations to current liabilities ratio is less than one, it means that both companies have generated less cash over the year than it needs to pay off short term liabilities as at the year end. This may signal a need to raise money to meet liabilities.But Nordstrom still has higher ratio than Macys, which suggests that it is more liquid than Macys in the short term. In 2011, Macys whole needs 4. 8 days for an account to be outstanding. And the number of days sale in receivable for the past three years were all less than a week. Macys accounts receivable turnover ratio in the three year period is much higher than Nordstrom, which impliesMacys extension of credit and disposition of accounts receivable is more efficient. From 2009 to 2011, Macys kept on decreasing the days took to sell inventory, from 133 days in 2009 to 124 and 120 days in 2010 and 2011, respectively.Macys ability in managing inventory improved over years. But Nordstrom was much more efficient in selling its inventory than Macys. In the past three years, each year Nordstrom used half of the days that took Macys to sell its inventory. 2. 4. 2 Solvency Analysis The solvency of a company is the ability to repay long term debts when due. The more solvent a company is the more protected the owners and partners are from bankruptcy. Table 7 is the debt to equity ratios debt service coverage ratios and cash flow from operations to capital expenditure ratios for both Macys and Nordstrom from 2009 to 2011.Macys debt to equity ratio was under 1 for FY 2009 and 2010, which suggested for these two years Macys assets are primarily financed through equity. This ratio was 1. 06 in 2011. When the debt to equity ratio was over 1, implied the majority of assets are financed through debt, which was a red flag for Macys. Compared to Macys, Nordstrom had a much higher debt to equity ratio which was above 2 for all three years. A high ratio of 2 or more exposes a company to risk such as interest rate increases and causing creditors uneasiness.Macys management is more effective custodians of their shareholders investments than Nordstrom. A companys debt service coverage ratio refers to its ability to meet periodic obligations on outstanding liabilities with respect to its net operating revenue. Higher this figure break off is the debt serving capacity. Macys DSCR increased from 1. 42 clock in 2010 to 3. 91 times in 2011, which showed the improvement of its debt serving capacity. Nordstroms DSCR was higher than Macys in the three year period, suggested stronger debt serving capacity than Macys.Although the cash flow from operations to capital expenditures ratios for two companies decreased over time in three years, both companies generated enough cash from operations to finance their capital expenditures and covered dividend payments. Nordstroms capital expenditure was very close to Macys, although it generated less cash from operations than Macys, it paid more dividends than Macys every year. This is the reason that Nordstroms ratio was lower than Macys. 2. 4. 3 Profitability Analysis Profitability ratios are used to determine the companys bottom line and its mother to its investors.Table 8 is the profit margin ratio, rate of fork up on assets and return on sales ratio for both Macys and Nordstrom from 2009 to 2011. The profit margin is an overall indicator of managements ability to control expenses, reflects the amount of income for each dollar of sales. Note the increase in Macys profit margin from 1. 40% in 2009 to 3. 39% in 2010 and 4. 76% in 2011. Nordstrom has higher profit margin ratio than Macys in the three years. A higher profit margin indicates a more profitable company thathas better control overits costs compared toits competitors.Macys effective tax rate from 2009 to 2011 was 30. 9%, 35. 8% and 36. 2%. Its return on assets rations increased from 2. 31% in 2009 to 4. 82% in 2010, and 6. 64% in 2011. It suggests Macys generated more profits for each $1 asset. The lower the profit per dollar of assets, the more asset-intensive a business is. Macys ROA suggested it is very asset-heavy. Nordstrom used a statutory Federal income tax rate 35%, and its ROA was 8. 01%, 9. 37% and 9. 14% for 2009, 1010 and 2011 respectively, which were all higher than Macys. The higher the return, the more efficient management is in utilizing its asset base.Nordstroms management does a better job than Macys in this case. Macys return on sales ratio also kept on growing ov er three years, from 2. 16% in 2009 to 4. 12% and 5. 35% in 2010 and 2011 respectively. It implies the company makes more profit for every $1 sales over time. But this ratio for Macys still lower than Nordstrom over three years period, suggested Nordstroms business operations are more satisfactory than Macys. From the profitability analysis, we can see that Macys kept on having a healthy development over time, its profitability ability kept on improving.Compared to Nordstrom, the ratios suggest that Macys still a less profitable company than Nordstrom. 2. 4. 4 DuPont Analysis DuPont equation provides a broader picture of the return the company is earning on its equity. It tells where a companys strength lies and where there is a room for improvement. DuPont analysistells us that hard roe is affected bythree things Operating susceptibility, which is deliberate by profit margin Asset use efficiency, which is measured by total asset turnover and Financial leverage, which ismeasured by the equity multiplier.So the manifestation will be roe = (Net Income/Revenue)*(Revenue/Assets)*(Assets/ candour) Table 9 is the DuPont analysis for both Macys and Nordstrom from 2009 to 2011. Looking at the components of ROE for both companies helps explain the changes in ROE over time. Since Nordstrom had higher profit margin ratio, asset turnover rate and leverage factors, its overall ROE was much higher than Macys in the three year trend. It shows Nordstrom is more effective at generating profits, managing assets and finding an optimal amount of leverage, this is why it can boost its ROE.Although Macys ROE were lower than Nordstroms, its own ROE still kept on growing over years, from 7. 05% in 2009 to 15. 05% and 21. 25% in 2010 and 2011 respectively. It is result of improving its operating efficiency and asset use efficiency, which suggests Macys management kept on improving its performance and the company developed in a healthy and growing direction. 3. Conclusions From abov e analysis, Macys, Inc. may have more financial risk than other companies in the Multiline Retail industry.It has smaller current ratio and cash from operations to current liabilities ratio than its competitors, implies less liquid in the industry. However, an examination of near-term assets and liabilities shows that, even though there are not enough liquid assets to satisfy current obligations, operating profits are more than commensurate to service the debt. Accounts Receivable is typical for the industry, with 4. 8 days worth of sales outstanding. Also, Macys, Inc. is among the most efficient companies in its industry at managing inventories, and it is getting better.The company only has 120 days of its Cost of Goods Sold tied up in inventory. Year over year, Macys, Inc. has been able to grow revenues. Most impressively, the company has been able to decrease the percentage of sales devoted to selling, general and administrative costs. This was a driver that led to a net income growth from $847. 0M in 2010 to $1. 3B in 2011. Compared to its main competitor, Nordstrom, Macys is in a weaker financial position. In short run, as mentioned earlier, the liquidity ratios suggest that Macys is less liquid in the short term.In the long run, although Macys management is more effective custodians of their shareholders investments than Nordstrom, Nordstrom still has stronger debt serving capacity than Macys and affording to pay more dividends to its shareholders. From the profitability analysis, Macys has smaller profit margin ratio, rate of return on assets and rate of return on sales ratio than Nordstrom, indicates that Nordstroms management is better at generating more profit and operating assets efficiency than Macys. And this result is consistent with the DuPont analysis.Appendix Table 1 Horizontal Analysis of Balance Sheet Macys Inc. Comparative Balance SheetsPeroid Ending End of Jan 2010-2012(all amount in thousands of dollars) 2012 2011 2010 Cash And Cash Eq uivalents 2827000 93% 1464000 -13. 17% 1686000 Accounts Receivables 368000 9% 338000 -5. 59% 358000 Inventory 5117000 8% 4758000 3. 10% 4615000 separate Current Assets 465000 37% 339000 52. 02% 223000 TOTAL CURRENT ASSETS 8777000 27% 6899000 0. 25% 6882000 Property Plant and Equipment 8420000 -4% 8813000 -7. 0% 9507000 Goodwill 3743000 0% 3743000 0. 00% 3743000 Intangible Assets 598000 -6% 637000 -6. 05% 678000 Other Assets 557000 3% 539000 10. 00% 490000 TOTAL ASSETS 22095000 7% 20631000 -3. 14% 21300000 Accounts Payable 5160000 14% 4537000 7. 51% 4220000 Short/Current Long Term Debt 1103000 143% 454000 87. 60% 242000 TOTAL CURRENT LIABILITIES 6263000 25% 4991000 11. 86% 4462000 Long Term Debt 6655000 -5% 6971000 -17. 56% 8456000 Other Liabilities 2103000 8% 1939000 -25. 4% 2597000 Deferred Long Term Liability Charges 1141000 -5% 1200000 6. 01% 1132000 TOTAL LIABILITIES 16162000 7% 15101000 -9. 29% 16647000 Common Stock 5000 0% 5000 0. 00% 5000 Retained Earnings 4015000 34% 2990000 34. 26% 2227000 Treasury Stock -2434000 0% -2431000 -3. 34% -2515000 Capital Surplus 5408000 -5% 5696000 0. 12% 5689000 Other Stockholder Equity -1061000 45% -730000 -3. 05% -753000 TOTAL STOCKHOLDER EQUITY 5933000 7% 5530000 18. 85% 4653000 Table 2 Horizontal analysis of Income StatementMacys Inc. Comparative Income StatementPeroid Ending End of Jan 2010-2012(millions, except per share data) 2012 2011 2010 Net Sales 26405 5. 61% 25003 6. 45% 23489 Cost of sales 15738 6. 17% 14824 6. 09% 13973 tax revenue margin 10667 4. 79% 10179 6. 97% 9516 Selling, general and administrative expenses 8281 0. 25% 8260 2. 46% 8062 Gain on sale of properties, impairments, store closing costs and division consolidation costs 25 -200. 00% -25 -93. 61% -391 Operating income 2411 27. 30% 1894 78. 17% 1063 Interest expense 447 -22. 0% 579 3. 02% 562 Interest income 4 -20. 00% 5 -16. 67% 6 Income in the lead tax 1968 49. 09% 1320 160. 36% 507 Federal, state and local income tax benefit (expense) 712 50. 53% 473 165. 73% 178 Net income 1256 48. 29% 847 157. 45% 329 Table 3 Vertical analysis of Balance Sheet Macys Inc. Common-Size Comparative Balance SheetsPeroid Ending End of Jan 2010-2012(all amount in thousands of dollars) 2012 2011 2010 Dollars Percent Dollars Percent Dollars Percent Cash And Cash Equivalents 2827000 13% 1464000 7. 0% 1686000 7. 92% Accounts Receivables 368000 2% 338000 1. 64% 358000 1. 68% Inventory 5117000 23% 4758000 23. 06% 4615000 21. 67% Other Current Assets 465000 2% 339000 1. 64% 223000 1. 05% TOTAL CURRENT ASSETS 8777000 40% 6899000 33. 44% 6882000 32. 31% Property Plant and Equipment 8420000 38% 8813000 42. 72% 9507000 44. 63% Goodwill 3743000 17% 3743000 18. 14% 3743000 17. 57% Intangible Assets 598000 3% 637000 3% 678000 3. 18% Other Assets 557000 3% 539000 2. 61% 490000 2. 0% TOTAL ASSETS 22095000 100% 20631000 100. 00% 21300000 100. 00% Accounts Payable 5160000 23% 4537000 22% 4220000 20% Short/Current Long T erm Debt 1103000 5% 454000 2% 242000 1% TOTAL CURRENT LIABILITIES 6263000 28% 4991000 24% 4462000 21% Long Term Debt 6655000 30% 6971000 34% 8456000 40% Other Liabilities 2103000 10% 1939000 9% 2597000 12% Deferred Long Term Liability Charges 1141000 5% 1200000 6% 1132000 5% TOTAL LIABILITIES 16162000 73% 15101000 73% 16647000 78% Common Stock 5000 0% 5000 0% 5000 0%Retained Earnings 4015000 18% 2990000 14% 2227000 10% Treasury Stock -2434000 -11% -2431000 -12% -2515000 -12% Capital Surplus 5408000 24% 5696000 28% 5689000 27% Other Stockholder Equity -1061000 -5% -730000 -4% -753000 -4% TOTAL STOCKHOLDER EQUITY 5933000 27% 5530000 27% 4653000 22% TOTAL LIABILITIES AND STOCKHOLDERS EQUITY 22095000 100% 20631000 100% 21300000 100% Table 4 Vertical analysis of Income Statement Macys Inc. Common-Size Comparative Income StatementPeroid Ending End of Jan 2010-2012(millions, except per share data) 2012 2011 2010 dollars percent dollars percent Dollars Percent Net Sales 26405 100. 00% 25 003 100. 00% 23489 100. 00% Cost of sales 15738 59. 60% 14824 59. 29% 13973 59. 49% Gross margin 10667 40. 40% 10179 40. 71% 9516 40. 51% Selling, general and administrative expenses 8281 31. 36% 8260 33. 04% 8062 34. 32% Gain on sale of properties, impairments, store closing costs and division consolidation costs 25 0. 09% -25 -0. 10% -391 -1. 66% Operating income 2411 9. 13% 1894 7. 58% 1063 4. 53% Interest expense 447 1. 9% 579 2. 32% 562 2. 39% Interest income 4 0. 02% 5 0. 02% 6 0. 03% Income before tax 1968 7. 45% 1320 5. 28% 507 2. 16% Federal, state and local income tax benefit (expense) 712 2. 70% 473 1. 89% 178 0. 76% Net income 1256 4. 76% 847 3. 39% 329 1. 40% Table 5 Consolidated Statements of Cash Flows (Dollars in millions) 2011 2010 Cash flows from operating activities Net income 1256. 00 847. 00 wear and tear and amortization 1085. 00 1150. 00 Gain on sale of properties, impairments and store closing costs (25. 0) 25. 00 Decrease in working capital and other, net (223. 00) (516. 00) Net cash provided by operating activities 2093. 00 1506. 00 Cash flows from investing activities Capital expenditures for property and equipment and capitalized software (764. 00) (505. 00) Disposition of property and equipment 114. 00 74. 00 Other, net 33. 00 (34. 00) Net cash used by investing activities (617. 00) (465. 00) Cash flows from financing activities Debt issued 800. 00 - Debt repaid (454. 00) (1245. 00) Dividends paid (148. 0) (84. 00) Acquisition of treasury stock (502. 00) (1. 00) Issuance of common stock 162. 00 43. 00 Other, net 29. 00 24. 00 Net cash used by financing activities (113. 00) (1263. 00) Net increase (decrease) in cash and cash equivalents 1363. 00 (222. 00) Cash and cash equivalents at beginning of period 1464. 00 1686. 00 Cash and cash equivalents at end of period 2827. 00 1464. 00 Table6 Liquidity Ratios Macys Nordstrom 2011 2010 2009 2011 2010 2009 current ratio 1. 4 1. 38 1. 54 2. 2 2. 6 2 ash flow from oper ations to current liabilities 37. 20% 31. 90% 36. 50% 52. 90% 60. 50% 69. 20% number of days sale in receivables 4. 8 5 6. 1 65. 5 72 80 number of days sale in inventory 120 124 133 58 57 61 Table7 Solvency Ratios Macys Nordstorm 2011 2010 2009 2011 2010 2009 debt to equity 1. 06 0. 9 0. 96 3. 34 2. 69 3. 19 debt service coverage ratio 3. 91 1. 42 1. 6 10. 4 3. 48 3. 73 cash flow from operations to capital expenditure 350% 390% 469% 192% 253% 309% Table 8 Profitability Ratios Macys Nordstrom 2011 2010 2009 2011 2010 2009 profit margin ratio 4. 76% 3. 39% 1. 40% 6. 28% 6. 32% 5. 11% return on assets 6. 64% 4. 92% 2. 31% 9. 14% 9. 37% 8. 01% return on sales 5. 35% 4. 12% 2. 16% 6. 70% 6. 78% 5. 68% Table 9 DuPont Analysis Macys Nordstrom DuPont analysis factors 2011 2010 2009 2011 2010 2009 profit margin 4. 76% 3. 39% 1. 40% 6. 28% 6. 32% 5. 11% asset turnover 1. 2 1. 21 1. 1 1. 28 1. 3 1. 31 leverage 3. 72 3. 73 4. 58 4. 34 3. 69 4. 19 ROE 21. 25% 15. 30% 7. 05% 34. 89% 30. 32% 2 8. 04%

Enlightened Philosophers (John Locke, Baron de Montesquieu, Voltaire, and Jean Jacques Rousseau)

John Locke, Baron de Montesquieu, Voltaire, and Jean Jacques Rousseau were all enlightenment philosophers. Each of these men had a particular ken of organization, society, and its citizens and they were all choleric most their works. Locke (1632- 1704) was an English philosopher, his ideas had a great impact on the development of political philosophy and he is widely regarded as one of the close prestigious enlightenment thinkers. Montesquieu (1689- 1755) believed that all things were made up of laws that never changed. His most famous work, The Spirit of Laws, outlined his ideas on how government activity would work best.Voltaire (1694- 1778) was a poet, an essayist, playwright, historian, and above all, a critic of society. He was a great crusader for liberty and was twice detain for his writings. Rousseau (1712-1778) generally recycled older enlightenment ideas but is well known for his wild rhetoric, which enflamed a generation and beyond. John Lockes view of government was that it was good to take in one. The people may roll their trust in the government so that in turn, the government may trust the people and protect their rights. The agreement why men choose and give power to lawmakers is that in that location may be made, and rules set, as guards and fences The people are right in trying to put the laws in the hands of the government which will protect their rights. (Excerpt from Lockes Two Treatises with Government) . Within the government, there were societies. Lock felt that the people needed/ wanted a government to protect their rights. They dont, however, want to be victims of power cry out by the government. The reason why men enter into society is to preserve their property. Two Treatises with Government) . Every society is made up of citizens he believed that People (lawmakers) will inevitably abuse their power at some point. When this happens, people should deport the right to break free from the government. When lawmakers abuse absolute power and try to take away and bankrupt the property of the people The people are then freed from any further obedience to lawmakers (Two Treatises with Government) . If Locke were alive during the Renaissance period, his views may have shifted.Lock may have been little bold about his reasons why men enter into a society. The renaissance was a time of peace and prosperity. Humanism, self awareness, art, and science were a deep deal and his view of people and their state in nature may have changed because people were thin mogul diversely during those times. During the Protestant Reformation, times were as well as different and his opinion may have altered again. Locke may have not cared about the people as much because he was too busy criticizing the government/ churches.The Protestant Reformation was a time where people were very critical of the churches because they abused their power which is one of Lockes philosophies people want to be protected by the government, not abused. During the Scientific variety, however, people were big on science and the people not so much the churches/ government so Lockes view may have changed again. He likely would feel the said(prenominal) way about the government but less harsh about the people. As times change, so do peoples opinions. Baron de Montesquieu believed in a government slightly different than Lockes.Montesquieu still believed in a central government but he thought that laws should be specific to different parts of the world where as different law may have to be enforced in different places. In his most famous work, The Spirit of Laws, Montesquieu says Lawsshould be adapted for the people for whom they are framedthey should be relative to the climate of each country, to the quality of its soil Montesquieus view of society, however, differed very much from Lockes. Montesquieu felt that people become intoxicated on power when they have enough of it and they couldnt handle having more than the pers on succeeding(a) to them. Political liberty can only be found in moderate governments when there is no abuse of power. (The Spirit of Laws) Montesquieu feels the same way about individual citizens as he does about the general society. People al ways abuse their powers. No matter how small the amount they have, they will push their credibility to the edge. Constant experience shows us that every man invested with power is apt to abuse it and carry it as far as it will go. (The Spirit of Laws) . As the renaissance came around, Montesquieu would definitely not have had such a bad opinion of man.As previously mentioned, the renaissance was a time for prosperity and there was a focus on humanism. Montesquieu believed that men will abuse any power that they are given but during the renaissance, people were much different. As for the Protestant Reformation, Montesquieu would probably feel the same way as his original philosophy. Nobody liked each other during the Protestant Reformation but the liked the government/ churches yet less. Theres no doubt that people would abuse their power and the government should be split in 3 sections.However, during the Scientific Revolution, Montesquieu would feel the same about the people and probably would view the government the same way. During the Scientific Revolution, people were recovering from the Protestant Reformation but it was the abuse of power that put them there in the first place and they needed a stable government. Jean Jacques Rousseau was similar to Locke in his belief of a government. Rousseau believes that government is necessary for constancy but only to an extent. If the king/ government should go against the people, they have a right to demand their freedom. No one not even a king has the right to go against the community as a whole. If a ruler was tyrannical and went against the will of the people the social vex is broken and the people had a right to demand their freedom (The Social Contract). Rouss eaus view of society was also good in that he did not criticize anything he and made the observation that in a society, people all have to abide by all the same rules because this keeps them at bay. The essence of the social contract can be stated simply each individual surrenders all his rights to the community (The Social Contract). Rousseaus view of citizens basically adds onto his view of how they react in society. He believes that people want to live amongst each other in peace they want to be protected and live by certain guidelines to delay prosperity. During the Protestant Reformation, Rousseaus ideas would have changed drastically. People were definitely not living in peace and the government/churches were what got them into a mess in the first place. During the Protestant Reformation people were basically at war with the church and anyone who disagreed with their opinion.During the Scientific Revolution, people need a stable government because of what happened during the Protestant Reformation. However, people also wanted to live in peace with the government and their neighbors and whoever else. Rousseau would have felt the same about the government and about how people were living their lives during the Scientific Revolution as he would have from his original philosophy. Voltaire does not seem to care much for the government, He was a great crusader for liberty and was twice imprisoned for his writings. His view of society was that people should be accepting and understanding of each other when people do not accept each other and their ways of thinking, nothing good will come of it. Tolerance has never brought about civil war. Intolerance has covered the earth with destruction (A Treatise on Toleration). When it comes to individuals, Voltaire is lighter with his speech he doesnt penalize them for his distaste in the government. Voltaire believed that people should have certain unalienable rights that cannot be revoked unless they are causing som e sort of a public disturbance. Each person must be permitted to believe and to think that which he rightly believes in. Each person should be able to speak freely as long as it does not disturb the public order. Each person must be able to freely practice any religion which he believes in (A Treatise on Toleration). Voltaire would have the same feelings about the government and about the people during the Protestant Reformation. It was a time when nobody liked the government/ churches and the people wanted their rights because they were losing faith in religion.During the Scientific Revolution people wanted their rights because they werent big on religion anymore, so, Voltaire probably would have felt the same way as his original writings. In conclusion, each philosopher had their own ideas and ways of thinking about the government, different societies, and its citizens. Each man may have also been influenced differently by the Renaissance, Protestant Reformation, or the Scientif ic Revolution. These enlightenment philosophers have left their mark on history and will always be remembered as influential figures.

Peer Violence Essay

Peer violence/abuse is approximatelything that takes place in the everyday life of some people and their families. Peer violence/abuse is when a some matchless undergoes improper or unfair physical or verbal maltreatment, injury, sexual assault, violation, unjust practices, unlawful practice or custom, offense, and crime. There are many different types of peer violence such as verbal, physical, cyber strong-arm, and social alienation. As you continue to read you pass on better understand the effect, consequences (in school and out of school), and examples of peer violence.Youth violence has played a big part of everyday life for some jejuneness violence includes bullying, punching, slapping, verbal abuse and using weapons, towards another. These violent acts are a disruption to peoples lively-hoods and to the learning process. The most serious effect that offspring violence has on people is death and injury most students are victims of homicides in the schools and suicides at h ome. Most of these deaths occur before, after, or during lunchtime. Other victims can be examples of nonfatal injuries like cuts, broken bones, bruises and even gunshot wounds. Some can even have a long-term effect on a person emotionally/mentally, a person can suffer depression, fear other people, anxiety and even post-traumatic stress which does not just effect the person only it also effects the persons immediate family and close friends.Peer violence can affect the way a child lives and their lives, they will feel shame for being a victim and wont branch anybody whats going on and could be afraid that the problem might escalate if they do tell a trusted adult. In recent news, in Southern Las Vegas two brothers were sentenced to jail and correctional facilities for the bullying of a disabled boy who attended their school.The boys had one of their friends record the attacking of the boy and posted it on YouTube. One of the boys was sentenced to 12 months of probation and 40 hou rs of community service while the other was sentenced to serve time at Spring Mountain Youth Camp with supervision until released. Consequences are one of the things many people do not think about before they began bullying each other or began attacking one another. In most schools a punishment is 3 to 6 days of suspension and even a court date with the victim. In Las Vegas depending on your age you can get anything from probation to 30 days in a juvenile correction center or a correctional center such as boys town or Spring Mountain Youth Camp.http//en.wikipedia.org/wiki/Columbine_High_School_massacreMedicationhttp//www.modernmom.com/clause/the-effects-of-school-violence-on-victims http//www.modernmom.com/article/the-effects-of-school-violence-on-victims

Broken window concept

The bewildered windowpane creation is among the most popular frameworks, designed for better understanding of the nature of wickedness and its prevention. George Kelling was the first criminologist, who suggested that even tiny problems are visible for instance, a broken window points to the house owners ignorance and indifference. The paper is intended to discuss the concept and its application in details.The essence of broken windows is that neighborhood disorder physical decay, such as graffiti, brood and dilapidation and minor misconduct, such as overt drinking and vagrancy will, if left unchecked, signal potential miscreants that no one is watching (Miller, 2001, p. 27). This means, fray shames depart with minor misdemeanors, and notorious criminals like serial killers often begin with drug or alcohol abuse, which grow into social pathology, constantly reinforced by the conviction in the overall permissiveness (Miller, 2001).Conversely, when eliminating the traces of minor misconducts like litter and graffiti in public places, the visitors become more conscientious about the overall public safety in this place. At first, the concept was applied in subways Bratton, who received a piece of broken window advice from Kelling and subsequently wrote Fare evasion was the biggest broken window in the transit system. We were going to fix that window and see that it didnt get broken again (Miller, 2001, p.28). Thus, the group increased the issuance of jurisprudencemen, supposed to detect the stowaway passengers as a result, they tack that a number of these wrongdoers carried illegal arms and some of them had light drugs like marijuana. Finally, the subway became much cleaner and safer, as the number of combats and conflicts substantially decreased. Later, Mr. Bretton was hired as New York law of nature commissioner, assigned to struggle with street prostitution.Violent and aggressive behavior and public drinking. The executive of the law enforcement agency introduced new computerized systems of surveillance in public places and increased the rung of the agency as a result, the number of felony crimes fell beyond the expected decrease of the aforementioned misdemeanors (Miller, 2001). On the other hand, the causes of crime are still vague, as a complex of factors contribute. Most studies, however, empirically confirmed the broken window idea.For instance, Skogan conducted document analysis and scrutinized the earlier surveys in more than 40 localities. He found that pass judgments of social and physical decay correlated with certain kinds of serious crimes (Miller, 2001, p. 28). On the other hand, new obstacles to policing emerged. As Kelling notes (1999), proactive speak to to policing (prevention of crimes through putting the broken window concept into practice) is nowadays viewed by public as soft policing.On the other hand , Community policing is inherently proactive scan for problems diagnose them filter to prevent them from occurring again if they recur, try to limit the damage and restore the victim/family/communitys functioning (Kelling, 1999, p. 10). This means, community policing often involves much more efforts than crime fighting, as in this case the commissioner or the police officer acts as an strategic analyst, supposed to have the ability to anticipate problems.Kellings approach to policing inherently includes regular interviews with community members, which means, police officers should keep in touch with the residents in order to identify the discuss the problems the community members are concerned about. In checkition, the functioning of the whole law enforcement apparatus should be more transparent for community members, i. e. they should have an opportunity to learn the reasons for their neighbors arrest, for instance, as this measure is likely to act as a deterrent for others and a reminder about the policys care about public safety.On the other hand, a number of critics expresse d their fear of the possible tendency for the expansion of the soft policing and the substantial elimination of reactive and radical measures. In this sense, Kelling alleges The fact that police add options to their repertoire of methods, try to limit damage and restore functioning does not mean that conventional assertive law enforcement is disallowed as a legitimate police tactic.For example, understanding the dynamics of New York Citys squeegee men unwanted car window washers who intimidate drivers into giving them money and talking to them did postal code to deter their behavior (Kelling, 1999, p. 11). Nevertheless, as one can understand, civil law can be used by the police as Kelling states, the new initiatives including such penalties like forfeiture, restitution and civil fines are placed upon those committing domestic violence, illegal weapons possession or disclose aggressive racist behavior.This means, a punishment should signify to the least possible intervention into the persons life for instance, if a criminal is not aggressive or dangerous and hasnt committed grave crime, arrest is likely to appear a redundant measure. To sum up, the broken window approach to policing refers not merely to the elimination of minor crimes, but alike to the overall prevention of deviance and more extensive use of civil liberties in the issues like discretion.In general, Kerllings position is positivistic, as he views individuals as fundamentally disciplined and law-abiding, but in order to increase public awareness in the importance of citizens own efforts in the sphere of public safety, it is important to presentation them that the police are sensitive and responsive even to the minor misconducts. Reference list Miller, D. (2001). Poking Holes in the Theory of Broken Window. Chronicle of high Education, 2 27-34. Kelling, G. (1999). Broken Windows and Police Discretion. National Institute of Justice Research Report. Available online at http//www. ncjrs. org/p dffiles1/nij/178259. pdf

Employment †Management Essay

For the longest time I could not decide on a study and a career to study throughout college. When I came to Georgia Southern University I discovered that they had a major that was very interesting to me. Sport prudence id the ideal major for my interest and me. Since I love sports I figured that this would be the career for me. A degree in Sport Management helps to put up for success in sport related occupations. The job market varies in the field of sport management.Some occupational opportunities include athletic trainer, coach, sports official, Sports agent, camp director, blank goods sales/dealer, pro guidebook, athletic director, sport promoter. The list can go on of the opportunities in this career. Mostly anything sport related in todays business world is included also. The nature of a person in a sport management career is based solely around sports. Depending on what occupation you decide to pursue the work and conditions go forth differ.Some typical activities are, pl an and direct athletic events, represent professional athletes, plan and direct the train of the team players, evaluate skills and potential of players, or work extensively with players, coaches, officials, managers etc. The work condition can vary with different jobs or t makes. A scout will be called on to travel about 3/4 of the time. Athletic directors handle the athletics of their prospective schools along with coaches.A sports agent work conditions can involve a lot of long hours and extended pressure. Some employment settings are colleges/universities, camps, sporting goods stores, management firms, professional teams, fitness centers and the media. The job mind-set for most careers in Sport Management is fair to good. Sport Management is whizz of the fastest growing fields of study in the country. With that there will lots of job openings and new businesses starting. Some jobs in this field are limited.For instance, anything dealing with professional teams is limited due to the number of sports teams. Successes in the teams help with profit and benefits for the employees. Most jobs in the sport management field are setup to where an employee must work his or her way up the ladder. For example, the job may ask the employee to assist in work and the salaries are not as high. In many jobs such as being a general manager of a professional team the job is to an extent being in the right place at the right time.Careers in sport management require some necessary in order to be successful. Being able to communicate effectively is a very important skill in this career. Giving Speeches is one part of communication that is important. Decision Making, Organizing, Leading/Coordinating and being able to motivate others is also critical in the career. Qualifications for most jobs require a lives degree, sport experience and management training.

Love and Diane Essay

Synopsis make love & Diane tells the grand story of a family over three generations. At its heart lies the highly aerated relationship betwixt a mother and daughter, desperate for love and forgiveness but caught in a devastating cycle. For cognize, the beingness changed forever when she and her siblings were torn from their mother, Diane. Separated from her family and thrust into a terrifying world of institutions and foster homes, the memory of that trice is more(prenominal) vivid to her than her present life. Ten years fuddle passed since that day and Love and her five siblings have been reunited with their mother.But all have been changed by the years of separation. They are al well-nigh strangers to each other and Love is tormented by the thought that it was her fault. At 8 years old she was the one who revealed to a instructor that her mother was an drug junky. Now she is 18 and HIV+. And she has just given birth to a son, Donyaeh. For Love & Diane this baby represents everything good and hopeful for the future. But that hope is mixed with fear. Donyaeh has been born with the HIV virus and months must pass before his final status is kn consume.As Diane struggles to make her family whole again and to realize round of her own dreams, Love seems to be drifting hike and further away from her child. Diane, torn by her own guilt over her childrens fate when she was an addict, tries to help and to care for her grandson. But when Diane confides her fears for her daughter to a therapist, the legal philosophy suddenly appear at the door. Donyaeh is taken from Loves arms and it seems to the family as if history has repeated itself. Now Love must face the same or screw her mother had faced years before.She is charged with neglect and must prove to a world of social workers, therapists and prosecutors that she is a fit mother. And Diane must rally the courage to turn away from her guilt and grasp a chance to pursue her long-deferred dreams. While the ing est takes us deep into the life of a single family, it in addition offers a provocative look at the Byzantine system that aims to help but as often frustrates the familys attempts to improve their situation. The film differs from umpteen documentaries that deal with the problems facing poor communities in that it eschews talking eads and interviews with experts and aims instead to immerse the viewer in the experiences and thoughts of a family trying to survive and retain autonomy in the face of terrible challenges. Love Diane Inner-City Blues An converse with Jennifer Dworkin For over eight years Jennifer Dworkin documented the personal struggles of a recovering crack addict and her churning daughter in Love Diane. Fellow long-term filmmaker Steve crowd talks with Dworkin about her epic poem work of American vrit film qualification.I first heard about Jennifer Dworkins Love & Diane when it play at the 2002 New York Film Festival. Though I missed seeing it because I live in C hicago, the word was that this was a special film, one in which the filmmaker spent years intimately pursual the lives of a family. Since thats been my own filmmaking M. O. , I knew this was a documentary I had to see. So in November, when I finally did settle into my seat at Amsterdams International Documentary Festival to receive the film, I had pretty high expectations. Love & Diane lived up to them and more.Its a powerful, uncompromising, yet compassionate personation of a mother and daughter coping with a hard life in Brooklyn and an even more difficult personal history between them. In the best sense of the word, the film is a relapsing to the heyday of cinema vrit filmmaking in the 60s and early 70s, When the Maysles were in their prime and young filmmakers like Barbara Kopple were making their mark. Love Diane is one of those films where the filmmaker earned such(prenominal) intimate access and the trust of her subjects that it gives viewers a rare and complex glimpse i nto the lives of people we rarely really see in films.And like most great film subjects, Diane Hazzard and her daughter, Love, continually confound our expectations of what it means to be a ghetto mom or an ex-crack addict or a black teenage mother. Meeting and getting to know the director, Jennifer Dworkin, was one of the pleasures of the Amsterdam festival. My film, Stevie, also played there, and Jennifer and I found unexpected common ground in the stories each of our films tells. Both films deal with troubled family history, struggles between a parent and child, foster care, poverty and the social service and legal systems.Yet, in other ways, Stevie and Love Diane, couldnt be more different. Filmmaker gave me a chance to talk further with Jennifer about her impressive first film and compare notes about how we each went about making such demanding and challenging films. Steve James How long did you spend on this film? Jennifer Dworkin You know, I never answer that question. Jame s Really? Dworkin No, just kidding laughs. If you count directions I started but didnt end up using in the film, about eight years, including editing. But not full time. James Of course not. How could one survive? Dworkin Exactly.

Thuy Linh

It was just a vacation, but it changed my life Holidays faeces be good for your health. You lie on a beach and relax, and tensions disappear. But sometimes a holiday can change your life completely, which is what happened 2 eld ago to Victoria smith and go Gook. Victoria Smith 6 years ago, was working as a manager at Next, a British grasp inject. Then she went on holiday to Bomeo.. It was a working holiday, said Victoria, where you could study orang-utans in the wild- I have always been interested in apes, so I thought it would be fun.The holiday was wonderful, and when Victoria came home she found it genuinely difficult to return to her old life. Suddenly the problems in the store just seemed so trivial. Although everybody told her she was mad. she decided to go back to university and study biology. 4 years later she became a chimpanzee keeper. for the last 2 years Victoria has been working at monkey world, a perfume in south-west england which looks after apes which have b een ill-treated. Many have been rescued from laboratories and circuses all over the world. She kit and boodle long hours, and the pay isnt very good, but she loves it. Apes are like a big family, each with their deliver personality. Im really happy now. Since I started working here I feel that Ive been doing something important, not just wasting my life. Sally Gook wakes up every morning to a deep blue sky and blinding sun. For the last 2 years she has been living on the tiny Greek island of Lipsi, which is only 16 cheering km in size and has a population of just 650. But until a few years ago she lived in Lonndon. I was working for American Express and I had to get up very early every morning, often in horrible weather, and get a train and the tube to work.Then hotshot day she and a friend decided they needed a relaxing holiday, and they came to Lipsi. I loved it- the people, the mountains, the sun, and the savory food. Suddenly I knew there was a different which has organiz ed her holiday. Since then she has been living on Lipsi and working as a tourist guide. Her boyfriend, who is Greek, is a farmer. Sally said, Ive only been back to London once, and I cant sound off ever living there again. Do ch? la m? t k? ngh? , nhung no da thay d? i cu? c s? ng c? a toi Ngay l? co th? du? c t? t cho s? c kh? e c? a b? n. Quy v? n? m tren m? t bai bi? va thu gian, va cang th? ng bi? n m? t. Nhung doi qi m? t k? ngh? co th? thay d? i hoan toan cu? c s? ng c? a b? n, do la nh? ng gi da x? y ra 2 nam tru? c Victoria Smith va Sally Gook. Victoria Smith 6 nam tru? c, da thresh about vi? c nhu m? t nongonococcal urethritis? i qu? n ly t? i Ti? p theo, m? t chu? i c? a hang c? a Anh. Sau do, co da di ngh? ? Bomeo .. Do la m? t ngay ngh? lam vi? c, cho bi? t Victoria, noi b? n co th? nghien c? u du? i uoi hoang da Toi da luon luon quan tam d? n loai kh? , vi v? y toi nghi r? ng no s? du? c vui v? . Cac k? ngh? tuy? t v? i, va ki Victoria tr? v? nha, co th? y r? t kho d ? quay tr? l? cu? c s? ng cu c? a minh. D? t nhien, nh? ng v? n d? trong c? a hang ch? co v? r? t t? m thu? ng M? c du t? t c? m? i nongonococcal urethritis? i noi v? i co la ngu? i dien. Co quy? t d? nh tr? l? i tru? ng d? i h? c va nghien c? u sinh h? c. 4 nam sau do, co da tr? thanh m? t th? mon tinh tinh. trong 2 nam qua, Victoria da du? c lam vi? c t? i th? gi? i con kh? , m? t trung tam ? phia tay nam nu? c Anh, sau khi loai vu? n da b? ?m du? c di? u tr?. Nhi? u ngu? i da du? c c? u thoat kh? i phong thi nghi? m va r? p xi? c tren toan th? gi? i. Co ? y lam vi? c nhi? u gi? , va ti? n luong khong ph? i la r? t t? t, nhung co ? yeu no Apes gi? ng nhu m? t gia dinh l? n, d? u co ca tinh rieng c? a h?. Toi th? c s? h? nh phuc. K? t? khi toi b? t d? u lam vi? c ? day, toi c? m th? y r? ng toi da lam m? t cai gi do quan tr? ng, khong ch? lang phi cu? c s? ng c? a toi. Sally Gook th? c d? y m? i bu? i sang m? t b? u tr? i xanh th? m va m? t tr? i r? c. Trong 2 nam qua, co da s? ng tren hon d? o Hy L? p nh? be c? a Lipsi, do la ch? co 16 km vuong va co dan s? ch? 650. Tuy nhien, cho d? n khi m? t vai nam tru? c day, co da s? ng trong Lonndon. Toi da lam vi? c cho American Express va toi da ph? i d? y r? t s? m vao m? i bu? sang, thu? ng trong th? i ti? t kh? ng khi? p, va co du? c m? t xe l? a va ? ng d? lam vi? c. Sau do m? t ngay co va m? t ngu? i b? n quy? t d? nh h? c? n m? t k? ngh? thu gian, va h? da d? Lipsi. Toi yeu it nh? ng ngu? i, nh? ng ng? n nui, m? t tr? i, va th? c an ngon. D? t nhien, toi bi? t co m? t khac nhau ma da t? ch? c ngay ngh? c? a minh. K? t? do, co da du? c s? ng tren Lipsi va lam vi? c nhu la m? t hu? ng d? n vien du l? ch. B? n trai c? a co, la ngu? i Hy L? p, la m? t nong dan. Sally noi, toi da ch? tr? l? i London m? t l? n, va toi khong th? tu? ng tu? ng bao gi? s? ng ? do m? t l? n n? a .

The Introduction To The Public Interest Accounting Essay

Harmonizing to an online lexicon, Cambridge Business English Dictionary national Interest bed be delimitate asA A noun used when speaking virtu every last(predicate)y peoples rights to cognize the facts about a grotesque state of affairs in general concern ( beginning 1 ) . Furthermore in an story position, International Federation of Accountants stated it as the pay benefits derived for, and procedural asperity employed on behalf of, totally society in relation to any action, determination or policy ( beginning 2 ) . It fanny be concluded that it may be referred to be the chief factor when a determination is universe made on behalf of the people in a society Sing that it can do a great impact.Furthermore, IFAC has defined the footings Public and Interest individually to clear up the extent of their duty towards the users. As IFAC is a world-wide organisation that can impact a broad scope of people, it described the national financially with persons and groups sharin g a market place for goods and services , and non-financially with those that portion a common purpose much(prenominal) as fulfilling life c atomic number 18. This consists of investors, stakeholders, clients and Sellerss, and fundamentally all of the occupants. As for the populace s involvement has been defined as all things valued by persons and by society ( source3 ) . It can be briefed as things that people merit to acquire and wish to achieve. It is known that there are a batch of benefits that a society consume such as a good life status includes having a wellness attention and instruction, memory political freedom, and practically efficient financial markets. Meanwhile, IFAC is considered to profit the populace in accomplishing their involvements that are related to monetary affairs and available scarce resources, which comprises minimising economic hazards in monetary markets and establishments, bring forthing sufficient, helpful and comprehendible financial and non-financial studies and really about similar that aid all interested parties in comparing in fix up to apportion their resources, quality scrutinizing on every degree in an organisation, sing that authorities s and public sectors information and actions are crystalline to citizens, a well-structured corporate administrations and ethical directors, and excellence and wisely direction of earthy resources that can give out for farther coevalss consume ( beginning 4 ) .Current regulative environmentThe Financial coverage Council is an independent regulator which has been established to guarantee and develop the quality of corporate administration and coverage in the UK. It comprises of six runing organic structures, the analyseing Practices scorecard, the Board for Actuarial Standards, the Professional Oversight Board, the Accounting Standards Board and the Accountancy probe and Discipline Board, the Financial Reporting Review Panel ( beginning 6 ) . IFAC aims for a sustainab le booming fiscal environment to promote shareholders to put efficaciously. They take into consideration the actions of professional explanation organic structures and actuarial profession and act independently by training them in raised instances that concerns public involvement. They assist in bettering the efficiency of examine quality and engage in the treatment for future audit market competency. Likewise, they levy criterions and codifications for comptrollers, companies and tenders. ( Source 5 )Sarbanes Oxley Act of 2002 introduced in response to the major fiscal crisis such as Enron to nurse the investors assurance in the fiscal market, which had been corrupted and caused a batch of losingss. ( Source 9 ) It concentrates on bettering the stability and truth revelation of fiscal statements. Basically, SOX emphasised the duty of the truthfulness of published fiscal statement on managers, and established new punishments for illegal behaviors. Sing scrutinizing subdivisio n, they have been concerned intensely on effectual immanent control on an organisation, which can be used as a verification about the accurateness fiscal statements and figures generated. And an internal control study should be written by the managers, as a back uping cover for their assurance of the truthiness and equity of the company s fiscal place. And an auditing house should take part on guaranting the sufficiency of the internal controls by inspecting the company s general techniques and policies. ( Source 8 ) .The International Federation of Accountants is a world-wide establishment which has been functioning the public involvement by beef uping the communicating of fiscal information about an entity to the users. In order to carry through strengthen, IFAC assure that worldwide criterions are have been followed and implemented right by accountant professions, and they can pull off to accomplish the confidence by steering them. The international criterions which IFAC su pport are really valuable criterions that have a great impact of practically safekeeping the full economic system. And IFAC is back uping four independent standard-setting boards which are International audit and confidence criterions Board ( IAASB ) , International accounting instruction criterions Board ( IaesB ) , The IAESB sets International Education Standards ( IESs ) , International moralss criterions Board for comptrollers ( IESBA ) and International Public sector accounting criterions Board ( IPSASB ) . Pointedly, IFAC stands up for the populace and talk out for them in instances, related to accounting and scrutinizing professionals, which are in public s involvement. ( source10 )The Public Interest Oversight Board is a tellurian organisation created to detect and guarantee that the standard-setting boards, under the IFAC that are in the portion of A audit and moralss, instruction, and confidence, are concentrating on public involvement. PIOB had improved the quality of fi scal coverage through promoting audit profession to human body with more transparence and dependableness. Particularly after the tremendous fiscal prostrations of cardinal great companies, such as WorldCom, that weakened the public trust on the truthiness, efficiency and independence of attendees eyeshot. Thus, an independent organic structure that observes the audits sight and sets criterions is needed for investors to do accurate determinations, increase their trust and ingurgitate them to put, and therefore the market will boom. some former(a) advantage of holding an international organic structure guard international criterions it will assist in comparing public presentations of world-wide houses easy. ( Source 11 )Audit qualityHarmonizing to Titman and Trueman, audit quality is a term describes the rightness and dependability of information provided by meeters to users, In some other words, the capableness of hearers in observing misleading or outside information in f iscal statements ( beginning 12 ) . However, IAASB states that audit quality can non be defined exactly, it changes from which position you are looking at it. In investor position, audit quality is measured by hearer s repute, coverage and outlooks from their work. The better repute the higher(prenominal) quality is assumed in audit. In audit commission member position, the quality of audit is influenced by the quality grade of the hearer, accomplishments and experiences, the audit procedure, which method and lay downss were used, and hearer s interactions with others, if in a manner whether it affects his independence or does non. ( Source 13 )The International Standards on Auditing ( ISAs ) takes a cardinal function in take parting in audit quality by puting a globally accepted benchmark. In add-on, their criterions have been improved with the aid of IAASB, which is independently carefully administrate by PIOB. ( Source 13 )The demand of audit quality is raised from asymmetric i nformation and get by of involvements ( beginning 12 ) . It can be conducted that audit quality is demanded because a batch of shareholders had worthless investings for the commonwealth that false information were recommended to them or unjust audit studies were issued. Furthermore, some hearers loss the independence, which is a primary rationale for an hearer, by working for a house by supplying dishonorable sentiment merely to keep on their occupation or they have been bribed. In add-on, it can be determined from a survey that the higher audit quality consequences a higher grade of investor s capableness to anticipate future net incomes ( beginning 12 ) .Audit studyAudit study should be attached with a house s one-year fiscal statements to province their sentiment of the truthiness and equity, or non, of the fiscal figures ( beginning 14 ) . It could be issued by internal hearer or external hearer. The study can impact a house s stakeholders, loaners and stockholders. If it wa s unqualified study, so more investors will be attracted to the house, stockholders assurance in directors will increase, and it will fulfill their loaners, due to deepen public presentation, by vouching the house s refund their money. Qualified sentiment could be a ground of except for, disclaimer of sentiment or inauspicious sentiment. Except for sentiment is used when there is a restriction of range, an hearer does non hold adequate grounds that can assist him in guaranting a affair. disclaimer of sentiment is when a director refuses to give the hearer the authorization to garner information or he does non take part with him, and when an hearer misses an chance that is material to the topic being audited. And in conclusion, inauspicious sentiment is the worst because it indicates that a company is non following with the criterions, fiscal statements contain deceptive information, or affect historic uncertainnesss ( source14 ) .In order to bring forth quality audit reports the ICAEW Audit and Assurance abled to form the Audit Quality Forum in 2004. Since the addition in complexness of concern environment and the important impacts of several(prenominal) fiscal failures that forced the universe into recessions, they are seeking to strength the relationship and communicating among directors and managers and all participates with more transparence. Therefore, assurance will increase due to the clear uping every procedure and determination devising, which at last will ensue with extremely dependable studies. ( Source 15 )Till today the hearer s study are under alterations in order to run into the user s demand. There are two chief defects that should be extinguish or minimise in coverage, which are the outlook spread and the information spread. The outlook spread occurs when user s outlook from hearer s information provided in a study differs from the existent audit itself. For illustration, hearers materiality term is considered otherwise than the constru ct understood by the user. Besides, the audit study is conducted with general nonspecific linguistic communication that does nt demo the existent process of scrutinizing, clinical investigated or to which extent the audit covers. As for the information spread the being of a spread between the information they users believe is needed to do informed investing and fiducial determinations, and what is available to them through the entity s audited fiscal statements or other publically available information ( Source 16 ) . In other words, investors think that they can establish their determination on audited fiscal statement, which reflect the organisation s overall public presentation and fiscal place. However, in existent pattern there are information in an entity that are non related to scrutinize, somehow it is much utile for efficient fiscal analysing and determination devising. Therefore, in an entity fiscal study, directors should advert clearly important fiscal coverage haza rd and how they are being stated, on the other side, hearers should be more crystalline about the audit carried and particularly countries concern audit hazards.Decision

Junk foods Essay

Research has revealight-emitting diode that the increase in the discard solid nourishments industry is interrelated with the rapid increase in the obesity pandemic. Junk solid foods contain high calories and fats and be w accordingly the sole ingredient in the dispel of grueling and obesity. The cause for alarm is that the targeted lots be the pre- tame, school exhalation children and adolescents. Over the years, the number of school stylus out(p) children becoming overweight and obese has increased two fold because they easily access the riotous foods and cast away foods divulgelets.Overweight is a condition responsible for so many other diseases these be the equal(p)s of heart diseases, type 2 diabetes, high pertension, the gallbladder disease, in fruitfulness and weakened immune system, save to deferred payment but a few. The illnesses aside, obese people face social stigma the society discriminates the victims because people normally believe that they be to blame for their conditions. As such, they do non freely in destinationingle with the rest for panic of such stigmatization (Cassell, D. 000). Junk foods should therefore non be encour come ond in schools because of the health tiller that follow and because basically prevention is better than cure. The detritus food culture today has accommodate a social custom and so many school going children therefore just un hypothesize these foodstuffs to conform to what other people-especially their peers- ar doing to identify with them. Such environments that argon conducive to weight gain make school going children to a groovyer extent than(prenominal) vulnerable to obesity.In most cases, non- thinking(a) foods are more than affordable than the healthy alternatives junk food manu situationures make the foods more attractive because of the labeling that is more appealing. When children grow up non sagacious how to prepare healthy foods, they resort to cheaper and less(prenomin al) time consuming in preparation-foods which are obviously more energy giving and put on high percentages of calories. Apart from school going children, even adults are not spared in then spread of the obesity pandemic, and this is a cause for alarm in the society (Jefferies, R.B 2005).To perfectly understand the correlation mingled with increased inspiration of junk foods and the increase in prevalence of obesity, the role of junk foods in nutrition related disorders should be analyzed. Junk foods and fast foods consumption united with little or no healthy exercise is the sole reason for the abrupt increase in overweight and obesity especially in urbanized regions. In such regions, the quality of the diets is questionable this has led to the increase in obesity which in severe cases packs to d run throughh.The probability of overweight children becoming overweight modal value into adulthood is actually high, and chances of such a person dying prematurely are high too. corp ulency caused by excess consumption of junk foods has dire economic make since obesity leads to other diseases wish well high blood pressure, the costs of tr consume these ailments are far above the ground. A countrys healthcare system is hard-pressed this is a financial weigh deplete since the biggest percentage of the healthcare costs are taken care of by the tax payers.The costs divided into bring and in hold costs direct costs are those that are injected into the direct treatment of the disease, prevention and diagnosis and research. Expenditure that is not direct are those of the job asset value of employees lost due to the people who are sick and the employment benefits lost due to passing away of the employees. Hospital bills are very costly since these funds set out into billions that could be injected into other projects, this means that boilers suit, the economy of a country strains due to this pandemic (Hernell,O 2005).The psychological effects are among other thi ngs, negative body image or low self esteem, unease, dejection and more concretely than not, obese individuals carry out themselves in a way that is not socially healthy. neighborly stigmatization can be eliminated by increase in education about obesity matters. The prepare that the sale of junk food promotes school activities-as held by many- holds no water this is because the students health and the societys health in general is more important than that financial aspect of it.To say that the society is going to make m wholenessy at the expense of childrens health is unreasonable this explains why junk food sales should not be encouraged in schools at any cost. Thanks to excessive consumption of junk foods, tooth decay and disorders have increased to epidemic levels and dental care is needed, this is very costly habituated that the economy is not forthcoming. Osteoporosis is an even major fear and the overall treatment of these diseases is very costly, all give tongue to and d superstar, prevention of these diseases by discouraging the consumption of junk foods is less costly (Cataldo, R. 000).Another reason why junk foods should be discouraged in schools is because these foodstuffs create a bliss pose this is a prime where a person consume them feels hungrier and trusts more and more. The ingredients used to make junk foods like earnings and fats are addictive the worst party of it is that the foods are al ways available and therefore the temptation of taking more and more is hard to resist. These modern foods are hyper appetizing and the end results of most of such foods is to create and or arouse a mind-set of pleasure.Research has proven that half the populations of people who are obese and overweight are more likely to be restless or, better said, over-active than their normal counterparts. Once these people are electrified, the neurons in the brain trigger more action making their systems to demand more food to eat-more lots than not, this means yearning for more junk foods. The bliss point is the peak of wanting more salt, sugar and fats these are the ingredients for desserts and other junk foods and at the best possible level, ones appetite is excited to want more of such foods (Hollander, T 2004).The evil of junk foods is that they make us to desire less of healthy foods and therefore discourage healthy eating this fact explains why junk foods should no be encouraged in schools. Healthy eating is one thing that constitutes discipline when people do not eat healthy, they are considered not to be morally well-mannered and this is one of the contributory factors to social stigma experienced by people who are overweight. Healthy eating ensures fine health and therefore one is not at risk of getting diseases.When young adults eat healthy, this is a way of ensuring that they are responsible and that they need not wait for adults to instill good manners. Junk foods make students inactive (that is once they become overweig ht), this means a people of lazy character who can not get involved in much activity. inactivity is disastrous in the work place and even in schools this means that even the performance of students in class reduces abruptly and this is not impressive for the schools image. Should these people grow into adults and get to the employment fields, they become inactive at work and this in turn leads to poor performance.Overweight people are more very much than not discriminated at work and in extreme cases, they even could be paid at cut back rates than their counterparts and this is not just. Inactivity or a country of inactive people is costly to the overall economic growth because this causes it to be low (Corrine B 1999). Junk foods by reducing activity lead to health issues that in the long run lead to disabilities, diabetes and arthritis are just some of the effects of eating these foods in excessive amounts and soon, people are eating themselves to premature death. Levels of cho lesterol rise due to the same and insulin resistance thrives.Thanks to fast foods and unhealthy eating, breathing problems in men increase and in women, fertility rates decrease. The ingredients used to make junk foods are of very poor quality and are less rich in nutrients. The question is not the quantity of the food, rather, it is the quality, and this explains why the body does not get the honorable nutrients in the estimable proportions when someone eats junk food. On this note therefore, the individual eats more and more but does not get enough of the food, or rather, gets hungry too fast. Indeed, eating junk foods in excess is an act that triggers a health time bomb (Dare, C. 1999).These foodstuffs reduce the desire to want very much of foods rich in calcium calcium is very important in raise structure construction and once we do not have enough of it, the effects are out of the ordinary. Young adults therefore get from poor bone structure at very persister ages hence r educing their life spans. Highly processes foods (as junk foods are) contain a lot of chemicals in their additives we may not get obese but we could get other sicknesses. One may not even suffer when they are young but the side effects catch up with us as we age, so the solution is to stop eating these foods in the first place.It is not a small truth therefore to say that by eating these highly artificial foods, our systems get intoxicated with poisons. Some of the old age effects of these foods are early menopause in spite of having poor fertility, menopause also catches up with us and this means women are at a greater risk (Escott, S. 1996) Since overweight and obesity are major concerns in the world at large and are caused by excessive consumption of junk foods, it is important to devise ways of preventing the disease in view of the fact, it is a health time bomb in waiting.Obesity slows down the metabolic rates (hence slowing down the process of breaking down of food) of the vic tims hence leading to inactivity and putting one at a risk of adding more weight. To admit this problem therefore, the solution is to eat healthy coupled with taking exercises. The rationale behind this argument is straightaway forward, when one exercises, the metabolic process or better said, the process of breaking down of fats is increased and therefore, the fats are emulsified or broken down into a more normal digestive process.One may every employ the helpers of a qualified nutritionist or adopt a healthier eating pattern just enough body giving foods and more of the other essential nutrients in the right proportions. Eating healthy will have to be coupled with having the right attitude and great discipline. Again, one need to go on an exercising program, long brisk walks although not strenuous, jogging and probably going to the gym, reduction of average screen time and instead focusing on body fitness would just make a huge difference in health (Franseen, L. 1999).Another w ay out is to convert ones lifestyle in a positive way more often than not, the biggest barrier to substitute at times is the mind set. Often, one believes that they can not take up a challenge and change this is normally when one believes that they can not achieve a certain goal. People are often caught up in busy schedules and do not have time to get involved in exercising programs. Another barrier to change is normally the environment in which one lives people tend to conform to the lifestyles that other people lead in their surrounding. In this case the pointers to these lifestyles are trends in food and status.One needs to beat the barriers by evaluating the current lifestyle, identifying the flaws in the said lifestyle and making out the areas that need amendments. Information acquisition is important in this process and armed services one learn healthy ways to lose weight (Garfinkel, P. E 1997). Support system helps one to lose a large spile of weight and doing it single-h andedly. Friends can act like a source of enthusiasm in spite of the fact that they may not want to achieve the same objectives as you, they provide support just in case you may want to draw back.In a weight loss program, setting practical goals is one of the ways of achieving the goals of weight loss and management. Objectives that are short term and that are practical help one to gain the driving force towards their realization. In the same breath, an individual does an assessment to see where they have reached against how far they want to go and what they have so far achieved. In the instance that short term objectives are set, they prove helpful in achieving and the realization of the final objective (Rosenbloom, C. 999).As a point of concern, learning institutions should be made healthy places to learn the quality of food served should therefore be of great importance both to the administration and to the society in general in order to guarantee guarantor to our children. For students to learn at their full potentials, the feeding programs should ensure that the foods served are of high nutritional value and that they are fresh and attractive to the scholars and that the food service supports the learning institutions educational mission.School meals should meet the health standards of the regulatory authorities and these should also be met by the learning institutions feeding programs these standards if imposed, the students will not be left hand at risk of feeding on junk and fast foods throughout the day. The regulatory authorities unneurotic with the learning institutions administration should ensure that the meals served in school grounds should offer a wide change of cultural cuisines to offer students with a variety to choose from (Woolsey, M. 2002).There should not be an incongruity between what the children are taught in learning institutions on nourishment and good eating habits and the reality on the ground, whether students are eating unhe althy foodstuffs or what is easily available is junk food. Against this background therefore, food and nutrition should be incorporated into the schools learning syllabus and the students should also learn about food preparation. At the grass grow levels, there should be established an advice-giving board that should comprise of the educators, parents and the community at large to come up with courses of action that govern school feeding programs.The advice-giving board should instill disciplinary action against the learning institutions that do not follow the resolutions passed, time and again the board members should make impromptu visits and inspect the food service amenities and the set of choices of foodstuffs available for students. Such an arrangement would ensure good discipline on standards of hygienics and food quality especially if there is a feedback mechanism provided to monitor the implementation (Smith, A. F 2006).Medics say that eating of beans help in burning up ca lories beans are low in fats and calories content and when one takes beans they feel satisfied for as long as four hours. Often, one does not feel like eating when they are fully satisfied and as such, there is no temptation to eat junk foods. Exercises should also be done after meals so that the process of emulsification of fats is complete, aerobic classes are ideal in this case because as a matter of fact, stored fats are naturally turned into fats and stored in this form.Breakfast should be the largest meal in the entire and normal day it should also be the meal that contains the largest amount of calories. Since there is a lot of activities during the mid-morning and the entire day, calories are burnt down easily and more rapidly. Biologically, eating food with very little calorie content is no the solution to weight loss, this is because when the body is at very low metabolism, it is considered famished. When the body lacks adequate nutrients, it becomes difficult to achieve l oss of weight.Lifting weights is also Okayed as a way of loosing weight, this is because lifting weight increases muscles and this in turn increases the rate of burning down calories and fats. Drinking a lot of water is very healthy a method of reducing weight the higher(prenominal) the amount one takes the higher the likelihood of loosing weight, when one feels hungry, it helps one to eat less. When one drinks water before eating, they do not eat much (Carolyn, C. 2004).