The Current Health Status of Aboriginal Australian Population Essay

The Current Health Status of Aboriginal Australian Population - Essay Example It has continually been accentuated that the unexpected frailty and prosperity of Aboriginal Australians is achieved by financial and social factors, for example, higher joblessness levels, poor sustenance and sanitation, clogged lodging, absence of access to training, and destitution. Therefore, it has been recommended that the extra wellbeing dangers of corpulence, diabetes, and substance abuse make death rates among Aboriginal Australians essentially higher than that of the general non-Aboriginal Australian populace (Lawrence and Worsley, 2007). This paper talks about the components that add to the present wellbeing and prosperity of Aboriginal Australians, factors that expansion the pervasiveness of diabetes, and potential network centered arrangement. Contributing Factors to the Current Health of Australian Aboriginal People As expressed in the National Aboriginal Health Strategy Working Party report, â€Å"health to Aboriginal people groups involves deciding all parts of their life, including power over the physical condition, of pride, of network confidence, and of equity. It isn't just a matter of the arrangement of specialists, clinics, medications or the nonattendance of illness and incapacity† (Connor-Fleming and Parker, 2001, 210). Generally, in Indigenous people group there was no term or word for ‘health’ as perceived by non-Indigenous individuals, and it would not be simple for Aborigines to see ‘health’ as a major aspect of their reality (Eagar and Garrett, 2001). This customary conviction is one of the significant determinants of Aboriginal wellbeing. Wellbeing advocates occupied with programs for Aboriginal people group should be touchy to this socially situated impression of wellbeing. Clearly, the Aboriginal impression of wellbeing should shape the setting for any program supporting Aboriginal wellbeing. Second contributing component is social inconvenience. It is all around recorded that social disservice ca n imperil singular wellbeing and prosperity. The association between unexpected frailty and social disservice is shown in the wellbeing state of Aboriginal individuals (Larkin, 2006). As uncovered in the National Health Strategy Research paper No. 1, and validated by the Australian Bureau of Statistics’ Health and Welfare of Aboriginal and Torres Strait Islander Peoples look into in 1999, there have been a few enhancements for Aboriginal and Torres Strait Islanders on more extensive social determinants, particularly training (Connor-Fleming and Parker, 2001, 210). In any case, as per Larkin (2006), on determinants of lodging, financial standing, and business status, these individuals were underneath Australian principles. A few researchers, similar to Thomson (1991) and Couzos and Murray (1999), guarantee that significant monetary and social disservice, political enslavement, and a past filled with social relocation and extremism lead to genuinely unforeseen weakness and pros perity for Aboriginal Australians. Matthews (1992) contended that an assorted worldview that perceives both the clinical and social parts of unforeseen weakness is significant. Where social conditions are generally negative, the need for valuable human services activities is

Little Women - Movie vs. Book :: Movie Film comparison compare contrast

Little Women - Movie versus Book   As indicated by the Internet Movie Database's thorough records, Louisa May Alcott's tale Little Women has seen itself reproduced in four TV arrangement, four made for TV films and five full length motion pictures since 1918. The latest rendition showed up in 1994 and highlights Winona Ryder, Claire Danes, Kirsten Dunst, Samantha Mathis, Eric Stoltz, Susan Sarandon, and Gabriel Byrne. As quite a while aficionado of the novel, who has joyfully trucked her enormous calfskin bound gold-overlaid unedited release at whatever point she has moved, I find that I was frustrated in this most up to date film rendition. As a film darling, be that as it may, I saw the film as an agreeable encounter.   The choice of the screenwriter and chief to remove what I felt were a few story curves and scenes from the novel was exceptionally baffling. For instance, in the film there is no notice of Beth's modesty, or of her defeating that bashfulness to become companions with Mr. Lawrence. The scene in the novel where she accumulates her mental fortitude to stroll over to his home and say thanks to him for giving her his piano is one of the most vital turning points for Beth. In general I discovered Beth and Mr. Lawrence to both be tragically immature in the film. Mr. Lawrence shows up in just three scenes, while a significant number of Beth's key minutes additionally disappeared. Jo's great tomboyish nature is additionally seriously mitigate for this variant. She doesn't state Christopher Columbus; nor any of her other slang words. We never observe the scene where she aches to go be a fighter battling in the war and wishes she were a man. They changed the character of Meg from somebody who y earns for better things and will in general be grandiose into the shrewd more seasoned sister who couldn't care less about such things. Lacking is the magnificent second when she understands that she couldn't care less about Mr. Creek's neediness as she steadfastly guards her affection for him against Aunt March. While Amy's journey for an ideal nose is referenced twice, there will never be a scene indicating a portion of her endeavors, for example, her wearing the clothespin on it around evening time to make is straight, nor do we get appreciate watching her aesthetic undertakings, for example, her endeavors to make a mortar cast of her foot.

Mastering the SAT Subject Tests, Easier Than You Think! †Physics

What is the Physics SAT Subject Test? Take math and apply it to real-world phenomena, and one of the things you get is physics! The Physics SAT Subject Test is a great way to show universities that you have a solid understanding of using math concepts to approach complex problems. As a result, taking the Physics Subject Test can be beneficial not only for those hoping to pursue science and engineering but also those thinking about business, economics, and political science. So let’s talk about the Physics Subject Test! What is the Physics SAT Subject Test? The Physics Subject Test is a 1-hour, 75-question exam testing your knowledge from an expected one year of high school physics. The test covers four areas (listed from most covered to least covered on the test): mechanics, electricity and magnetism (EM), waves and optics, and heat and thermodynamics. What should I study? The College Board website lists what specific topics are covered in each of the four areas. You must be familiar with all of the topics and be able to identify them in a question. For example, if a figure has a line with a small break in the center (a slit) and the question asks about shining a light in different areas, you can bet the question is going to be testing your understanding of single-slit diffraction. The nice thing about this subject test is that with enough practice, you should be familiar with almost all questions that will be asked on the test. It’s really hard to come up with completely unique questions in high school physics. So practice tests are your best resource! What about tips for the test? While being familiar with all the topics is essential, here are several tips to help you figure out what a question is asking and how to answer it correctly. Remember the difference between a scalar and a vector. In mechanics, for example, this can be the difference between energy (a scalar) and momentum (a vector). If a ball of mass m moving to the right at a velocity with magnitude v hits a wall and then bounces back to the left with a velocity still with magnitude v, what happens? Well, since Energy = (1/2)*m*|v|^2 then the energy did not change. Its change is 0. But momentum is a vector, where Momentum = m*v so momentum changed by -2*m*v, since it completely reversed direction. Minimize the amount of math you’re doing. Remember this is a physics test, not a math test. Consider a circuit where a voltage source is put in series with a resistor. We know Power dissipated originally = V^2 / R If we double the voltage, how does the power dissipated change? First, minimize how many variables you use. So your new voltage is 2V, where V is the original voltage, and Power dissipated now = (2V)^2 / R Then, pull out the numbers and find how the new equation relates to the old one Power dissipated now = 2^2 * V^2 / R = 2^2 * (Power dissipated originally) We can see that the power has increased by 4 times the original amount. We didn’t need to put in any numbers except for â€Å"2.† Let units help you if you’re uncertain. Don’t remember what specific heat is? Look at the units on the answer choices. They will likely all have â€Å"J/kg/ °Ã¢â‚¬  If the question gives you information in units of J, kg, and  °C, then the problem might be as simple as plugging those numbers into the fraction. However, you shouldn’t fully rely on this as sometimes physics isn’t that simple. Use this as a last resort if you have no idea how to approach a problem. Pay attention for keywords. â€Å"Frictionless† is one example, which usually denotes the absence of an extra force (to simplify the problem) or to say that no energy is dissipated by heat/friction (when using conservation of energy to solve a problem). Other keywords include vector, time, and constant. Remember formulas and patterns. Remembering the formula for the period of a small-angle pendulum or remembering the formula for the gravitational force are basically essential since there is no timely way of deriving them on the test. Also, remember graphical relationships between different characteristics. For example, if acceleration is constant (flat) over time, velocity is a line with a slope, and position is a parabola over time. But don’t be afraid to double check with common sense. A question may say, â€Å"A satellite is orbiting the Earth. If the distance from the satellite to the center of the Earth is halved, what happens to its speed?† Think about where you have seen something like this before. A common example is an ice skater spinning in circles with her arms out. If she pulls her arms (the satellite) inwards, she’ll start to spin much more quickly. Without going through the formulas, you then know the satellite should speed up if pulled in closer to the Earth. As always, the best preparation is lots and lots of practice tests. While you’re taking these tests, make sure to apply these tips so you can more efficiently approach problems. Stay tuned for the next few posts in my blog series where I’ll switch from math and science to talking about improving scores on language subject tests! Having trouble studying for the SAT subject test? We can help! ;

Ancient Maya Beekeeping The Stingless Bee (Melipona beecheii)

Beekeeping—providing a safe residence for bees in order to exploit them—is an ancient technology in both the Old and New Worlds. The oldest known Old World beehives are from Tel Rehov, in what is today Israel, about 900 B.C.E.; the oldest known in the Americas is from the Late Preclassic or Protoclassic period Maya site of Nakum, in the Yucatà ¡n peninsula of Mexico, between 300 B.C.E.–200/250 C.E. American Bees Before the Spanish colonial period and long before the introduction of European honeybees in the 19th century, several Mesoamerican societies including Aztec and Maya kept hives of stingless American bees. There are about 15 different bee species native to the Americas, most of which live in humid tropical and subtropical forests. In the Maya region, the bee of choice was Melipona beecheii, called xunaan kab or colel-kab (royal lady) in the Maya language. As you might guess from the name, American bees dont sting—but they will bite with their mouths to defend their hives. Wild stingless bees live in hollow trees; they dont make honeycombs but rather store their honey in round sacks of wax. They make less honey than European bees, but American bee honey is said to be sweeter. Precolumbian Uses of Bees The products of bees—honey, wax, and royal jelly—were used in pre-Columbian Mesoamerica for religious ceremonies, medicinal purposes, as a sweetener, and to make the hallucinogenic honey mead called balche. In his 16th century text Relacion de las Cosas Yucatà ¡n, Spanish bishop Diego de Landa reported that indigenous people traded beeswax and honey for cacao seeds (chocolate) and precious stones. After the conquest, tax tributes of honey and wax went to the Spanish, who also used beeswax in religious activities. In 1549, over 150 Maya villages paid 3 metric tons of honey and 281 metric tons of wax in tax to the Spanish. Honey was eventually replaced as a sweetener by sugar cane, but stingless bee wax continued in importance all through the colonial period. Modern Maya Beekeeping Indigenous Yucatec and Chol  in the Yucatan peninsula today still practice beekeeping on communal lands, using modified traditional techniques. Bees are kept in hollow tree sections called jobà ³n, with the two ends closed by a stone or ceramic plug and a central hole through which bees can enter. The jobà ³n are stored in a horizontal position and the honey and wax is retrieved a couple times a year by removing the end plugs, called panuchos. Typically the average length of the modern Maya jobon is between 50-60 centimeters (20-24 inches) long, with a diameter of about 30 cm (12 in) and walls more than 4 cm (1.5 in thick). The hole for the bee entryway is typically less than 1.5 cm (.6 in) in diameter.   At the Maya site of Nakum, and in a context firmly dated to the late preclassic period  between 300 B.C.E.–C.E. 200, was found a ceramic jobon (or quite possibly an effigy). Archaeology of Maya Beekeeping The jobon from the Nakum site is smaller than modern ones, measuring only 30.7 cm long (12 in), with a maximum diameter of 18 cm (7 in) and an entry hole only 3 cm (1.2 in) in diameter. The external walls are covered with striated designs. It has removable ceramic panuchos at each end, with diameters of 16.7 and 17 cm (about 6.5 in). The difference is size may be a result of the different bee species being taken care of and protected.   The labor associated with beekeeping is mostly protection and custodial duties; keeping the hives away from animals (mostly armadillos and raccoons) and the weather. That is achieved by stacking the hives in an A-shaped frame and building a thatch-roofed palapa or lean-to over the whole: beehives are typically found in small groups near residences.   Maya Bee Symbolism Because most of the materials used to make beehives—wood, wax, and honey—are organic, archaeologists have identified the presence of beekeeping at pre-Columbian sites by the recovery of paired panuchos. Artifacts such as incense burners in the shapes of beehives, and images of the so-called Diving God, likely a representation of the bee god Ah Mucen Cab, have been found on the walls of temples at Sayil and other Maya sites. The Madrid Codex (known to scholars as the Troano or Tro-Cortesianus Codex) is one of the few surviving books of the ancient Maya. Among its illustrated pages are male and female deities harvesting and collecting honey, and conducting various rituals associated with beekeeping. The Aztec Mendoza Codex shows images of towns giving jars of honey to the Aztecs for tribute.   Current Status of American Bees While beekeeping is still a practice by Maya farmers, because of the introduction of the more productive European honeybee, the loss of forest habitat, the Africanization of honey bees in the 1990s, and even climate change bringing destructive storms into the Yucatan, stingless beekeeping has been severely reduced. Most of the bees farmed today are European honey bees.   Those European honey bees (Apis mellifera) were introduced in the Yucatan in the late 19th or early 20th centuries. Modern apiculture with bees and using moveable frames began to be practiced after the 1920s and making Apis honey became a principal economic activity for the rural Maya area by the 1960s and 1970s.  In 1992, Mexico was the fourth largest honey producer in the world, with an average annual production of 60,000 metric tons of honey and 4,200 metric tons of beeswax. A total of 80% of the beehives in Mexico are kept by small farmers as a subsidiary or hobby crop. Although stingless bee farming was not actively pursued for decades, today there is a regrowth in interest and a sustained effort by enthusiasts and indigenous farmers who are beginning to restore the practice of stingless bee farming to the Yucatan.   Sources Bianco B. 2014. The log hives of Yucatan. Anthropology Now 6(2):65-77.Garcia-Frapolli E, Toledo VM, and Martinez-Alier J. 2008. Adaptations of a Yucatec Maya Multiple-Use Ecological Management Strategy to Ecotourism. Ecology and Society 13.Imre DM. 2010. Ancient Maya beekeeping. University of Michigan Undergraduate Research Journal 7:42-50.Villanueva-Gutià ©rrez R, Roubik DW, and Colli-Ucan W. 2005. Extinction of Melipona beecheii and traditional beekeeping in the Yucatan peninsula. Bee World 86(2):35-41.Villanueva-Gutià ©rrez R, Roubik DW, Colli-Ucà ¡n W, Gà ¼emez-Ricalde FJ, and Buchmann SL. 2013. A Critical View of Colony Losses in Managed Mayan Honey-Making Bees (Apidae: Meliponini) in the Heart of Zona Maya. Journal of the Kansas Entomological Society 86(4):352-362.Zralka J, Koszkul W, Radnicka K, Soleto Santos LE, and Hermes B. 2014. Excavations in Nakum Structure 99: New data on Proclassic rituals and Precolumbian Maya beekeeping. Estudios de Cultura Maya 64:85-117.

The Effects Of Autism On A Cheerleading Team - 999 Words

Advancing in the Aspie World I bet you’ve seen at least one before. You know, those articles on the news about someone with autism, doing something amazing that any typical person would never envision them doing. Getting elected homecoming king, being on a cheerleading team, or carrying out an act of kindness that even non-autistic people wouldn’t ever consider are just some of the things that I’ve seen. Though these are spectacular self-esteem lifters for these individuals, warm and fuzzy stories for the public and excellent publicity for wherever they occur, many often forget that autism is a spectrum condition, and functioning levels vary, from wheelchair bound individuals to those in society whose names everyone recognizes. There are autistic individuals on both ends of the spectrum. Those on the lower end exhibit some of the behaviors associated with â€Å"classical autism,† like jitters and cognitive impairment. While others, like myself, are on the other end, still â€Å"auti stic,† but can mask mild symptoms quite well, and function in society though wearing labels of â€Å"odd† or â€Å"quirky† with high functioning autism, and some are in the middle. No matter which form of autism an individual has, life is different for that person in more ways than one, both beneficial and challenging. I myself have a form of high functioning autism known as Asperger’s Syndrome. Asperger’s Syndrome, or AS for short, was discovered in the early 20th century by a physician for whom it’s named, whoShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesand Moods 97 Personality and Values 131 Perception and Individual Decision Making 165 Motivation Concepts 201 Motivation: From Concepts to Applications 239 3 The Group 9 10 11 12 13 14 15 Foundations of Group Behavior 271 Understanding Work Teams 307 Communication 335 Leadership 367 Power and Politics 411 Conflict and Negotiation 445 Foundations of Organization Structure 479 v vi BRIEF CONTENTS 4 The Organization System 16 Organizational Culture 511 17 Human Resource Policies

Literature Review Paper Corporate Restructuring

Question: Discuss about theLiterature Review Paperfor Corporate Restructuring. Answer: Corporate Restructuring in the West The restructuring literature in the companies found in the west provides a hint of the failure or success of actions of restructuring undertaken by the management in determining and creating business value. (Ruigrok, 1999) argues that the experiences of the companies found in the West, can be of benefit to other businesses found in the developing countries.The main aim of enterprise restructuring is to transform businesses into capitalist firms which creates value. Western Europe and North American managers, scholars, and politicians have long regarded restructuring as mainly a temporary phenomenon(Ruigrok, 1999). In this view, restructuring was considered as a company stage during which it had to adapt to the changes of the environment such as Asian competition, slower growth rate, and higher prices of input. The late 1980s to 1990s events have made this perspective unsustainable(Ruigrok, 1999). It seems unsafe to continue assuming that many firms will continue in the coming years t o restructure. This is because of the ongoing monetary and economic integration in the EU (European Union), further discussions on economic integration with North Atlantic Area and the Americas, and the economic crisis in the Asia (Onundo Riany, 2012). As a result, this brings up questions of the direction and nature of the efforts of corporate restructuring, and possible differences of cross-nationals among the West corporates. Through literature review, this study analyzes the significance to restructuring to the organizations, especially the West trading companies. The Firms Performance and Organizational Restructuring For the organizations that want to remain relevant in the world of business, organizational restructuring is a vital strategy. (Shermon, 2012) defines the restructuring as the changing of the structure of a firms operations, governance, financing, and investment structures. (Three Sigma Inc, 2002) defines restructuring as the process of introducing structural changes in the daily business management for onetime transaction activities such as acquisitions, debt swaps, spin-offs, and repurchasing stock. It is viewed that the main concern of restructuring is to change structures for the quest of long-term and short-term benefits. According to (Shermon, 2012) the undertakings of restructuring can be categorized into three main classifications. Those types are the portfolio, organizational, and financial restructuring. Restructuring that is based on financials comprises of the firms capital changes, which includes the debt-equity swaps, recapitalization leverage, and leverage buyout. A financial restructuring common way is to increase equity through new share issuing. However, portfolio restructuring comprises substantial changes in the firms asset mix or the firms business lines, which include spin-offs, liquidation, and asset sales (Vyacheslav, 2000). On the other hand, organizational restructuring encompasses substantial changes in the firms organizational structure, which comprises of the spreading span of control, corporate governance reformation, reducing product diversification, redrawing of divisional boundaries, downsizing employment, revising compensation, and flattening of hierarchic levels. This pap er is focuses on the restructuring of the organizational which comes with the changes in policies of human resources. There is need to change the current human resource policies in line with the changing situation. The department of the human resource needs to initiate change management. (Vyacheslav, 2000) demonstrates that in order to maintain the employees external and internal equity, there should be streamlining of the current pay structure. (Andreas Kemper, n.d.) notes that there are signs that can be used to determine the need for organizational restructuring. Such signs include influenced performance appraisals; unpredictable organizational communications, significant staffing increases or decreases are contemplated; accountability for results are not communicated clearly and measurable resulting in subjective and retaining personnel and turnover becomes a problem that is significant; parts of the organization are substantially under or over staffed; new skills and capabilities are needed to meet current or expected operational requirements; technology and/or innovation are creating changes in workflow and production processes; fragmented, and inefficient; and stagnant workforce productivity or diminishing morale (Jarso, 2016). Organizational restructuring in a number of ways has shown to be important and that they are more important in strategies implementation of due to good formulation but that are not confined to reducing costs of operation. A study conducted by (Srivastava, 2013) on the effect of restructuring on the operational issues of the West countries public traded companies in 2013, tested whether the restructuring resulted in substantial changes. In their study, they applied profit margin, the ratio of total asset turnover after and before the restructuring as substitute for the firms performance, return on assets, and changes in revenues (Srivastava, 2013). They were able to determine through the analysis that there was substantial increase in return on assets, profit margin, and total revenue after restructuring. However, there was no proof of substantial effect on the ratio of asset turnover. The researchers were able to find existence of substantial evidences of significant market expectations and over response to the announcements of restructuring. They performed a study to explore corporate performance improvements in companies involved in acquisition and merger. Similarly, other researchers carried out a study to analyse the merger relationship in the US steel industry. The research used the methodology of New Empirical Industrial Organization. This analysis was carried out by observing the time between 1951 to 1988. The study examined the relationship between mergers in the U.S. steel industry and the market power. According the study results, there was slight boost to power in the steel industry since 1972 1984 (Jarso, 2016). In steel industry, acquisition and merger resulted in improvement of solvency, cash flow positions, liquidity, and efficiency. Also, one study conducted in the US in 1998 found out than less than 20% of the firms, had considered restructuring as an essential step of integrating the acquired firm into their organization (Jarso, 2016). However, firms which have a comprehensive integration plans, have managed to develop in their industries, an average value. (Wambui, 2012) conducted a research on the impact of restructuring on the operation of the organization specializing in mobile phone industry in UK. The study agreed that, all three techniques of restructuring have positive impact on the firms market share and growth. The findings from their study demonstrated that organizational restructuring had the least effect on the firms market share, the second was portfolio restructuring, whereas, financial restructuring had the highest impact. Nonetheless, on the market growth rate, organizational restructuring had the highest impact. References Andreas Kemper, F. K., n.d. Corporate Restructuring Dynamics: A case Study Analysis, Oestrich-Winkel, German: s.n. Jarso, H. A., 2016. Restructuring Strategy and Performance of Major Commercial Bank in Kenya, Nairobi: University of Nairobi, Kenya. Onundo Riany, G. H. M. O. O., 2012. Effects of Restructuring on Organization Performance of Mobile Phone Service ProvidersChrista. International Review of Social Sciences and Humanities, 4(1), pp. 198-204 . Ruigrok, W. P. A., 1999. Corporate Restructuring and New Forms of Organizing: Evidence from Europe.. [Online] Available at: https://www.freepatentsonline.com/article/Management-International-Review/57645213.html [Accessed 25 4 2017]. Shermon, G., 2012. Creating an optimized organisation: Key Opportunities and Challenges, s.l.: s.n. Srivastava, S. B., 2013. Organizational Restructuring and Social Capital Activation, Berkeley: University of California . Three Sigma Inc, 2002. Organizational Restructuring, s.l.: s.n. Vyacheslav, T., 2000. An Investigation into Methods of Restructuring and Reorganizing Industrial Enterprises. Club of Economics in Miskolc TMP , Volume 5, pp. 81-84. . Wambui, N. A., 2012. Corporate Restructuring and Firm Performance In The Banking Sector Of Kenya, Nairobi Kenya: University of Nairobi.

Far from Heaven Essay Essay Example

Far from Heaven Essay Paper Far From Heaven Far from Heaven is a film about a 1950s period. It deals with some issues such as race, sexuality and class. There is Cathy, the perfect mother and wife married to Frank, the successful and charming man, who works as seals manager in a big company, having the perfect life. Until Cathy, finds that her husband; Frank is a homosexual. She cannot divorce from her husband because she does not want to destruct her marriage. At the same time, she meets with Raymond, and she goes to him for comfort. They spend good time together, but their relationship causes some bad consequences for him and his daughter. On the other side, Frank cannot suppress his desires of homosexuality. When he and his wife went to a holiday, he falls in love with another man. Their life becomes depressing, and at the end, they divorce and the film ends with sadness. Far From Heaven shows that racism and homosexuality were serious problems the society faced back in the 1950s; however, nowadays the problem is not as serious and intense but it is still prevalent in some societies. First, According to Britannica online, racism â€Å"is the belief in the inherent superiority of one race over others†. Many people believe that it depends on if a person was brought into the world as a racist or not, but that is not the case at all. In fact, an individual cannot be born a racist but only learn to become one as they grow from child to adulthood. For instance, in the movie, the two boys Chased Raymond’s daughter and hit her with a rock in her head because of her color and the boys were affected by their parents thoughts. Also, in the 1950s, people used to treat the African American without respect; like when Raymond grabbed Cathy’s hand, a man yelled at him saying â€Å"hey boy† and this is disrespecting way to call a person with. We will write a custom essay sample on Far from Heaven Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Far from Heaven Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Far from Heaven Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Likewise, racism leads to many side effects, like intricacy in finding jobs for the colored people. For example, in the film, all the American Africans used to work as gardeners, servants or waiters and they were totally ignored by the society, without having chance to achieve a better job. Generally, homosexual people was known as a problem; psychologists and psychiatrists had mainly studied homosexuals who were either in prison, or in therapy. As an example, when Cathy knew that her husband was a homosexual, she told him to see a doctor to solve this problem. Evelyn Hooker (1907-1996) was the first person who compared between groups of non-clinical homosexuals with a comparable group of heterosexuals: Her first report was called The Adjustment of the Male Overt Homosexual. It showed that homosexuals were not inherently abnormal and that there was no difference between  homosexual and heterosexual men in terms of pathology. Besides, in the past, homosexuals were afraid to show their homosexuality, and they were doing that underground: Frank used to go to a gay club in secret and his wife didn’t try to tell anyone about that because it was a source of embarrassment. Yet, homosexuals didn’t have any rights, like the right to work, can be limited somewhat for reasons of external misconduct, without incurring in unjust discrimination Second, racism nowadays has been weakened. Compared to the past, racism has come a long way toward disappearing. For example, Oprah Winfrey has one of the most popular shows and in the past black people weren’t allowed to work in the media. Besides, the president of the USA is black, and it’s a major shift considering to the past because they were restricted to certain jobs only. However, racism is still active in some cities and countries. Sometimes, Racism is thrown at us in so many ways that some people are subconsciously or unwillingly enveloped in its wake. For example, racist jokes are becoming increasingly familiar among teens in our society: there are many people I know who have poked fun at blacks, Asians and Hispanics for no reason but to be funny and respected by their peers. In addition, in the past 50 years, many leaders showed when the black people were actually in need to follow someone and obtain their civil rights and end the racism. Two of the most powerful and influential leaders of the twentieth century had to be Malcolm X and Martin Luther King. These two leaders had different approaches, and different views towards white people, perhaps their different approaches of violence and non-violence stem from their original opinions of how capable the whites are of being good, but fought for the same goal, and without them we wouldn’t be able to reach this level of freedom; like when Malcolm X said in his speech, â€Å"You cant separate peace from freedom because no one can be at peace unless he has his freedom. On the other hand, homosexuals in our time have many rights compared to what they faced in the 50s. In November 2003, the Massachusetts Supreme Court ruled that the state cannot deny marriage licenses to homosexual couples. Following the Massachusetts decision, more gay marriages occurred publicly across the nation from San Francisco to New York. President George W. Bush responded to these activities by urging Congress to pass a constitutional amendment to ban same-sex marriages. On May 17, 2004, Massachusetts became the first state to grant legalized same-sex marriages. After Evelyn Hooker’s research, comparing matched groups of homosexually- and heterosexually-identified men. She found that scores from psychological tests of the two groups were indistinguishable from one. Furthermore, there is huge percentage of the people against homosexuals because it’s a wrong act and against contrary the religions. Finally, I think Racism is still alive, and will always be alive. Historically, South Carolina promoted the harshest treatment of slaves in the 1700s, as they prospered from their rice plantations. Slaves’ body parts were amputated if they ran away. South Carolinas torture of slaves was adopted by the other colonies to put fear into their slaves. Even today, a racial flag flies high in that state as a constant reminder to the African Americans of their past, and their past oppressors. Likewise, It should be remembered that Abraham Lincoln wrote a letter to Horace Greeley saying, Dear Sir: I have not meant to leave any one in doubt My paramount object in this struggle is to save the Union, and is not either to save or destroy Slavery. If I could save the Union without freeing any slave, I would do it (Uprooting Racism, Paul Kivel, pp122). Scientifically, sex is a means to an end; the end being the propagation of the human race. This end can never be fulfilled by sex between males or females. Therefore, homosexuality is irrational and illogical. Sources: http://www. gibbsmagazine. com/Racism%20Still. htm http://news. deviantart. com/article/25096/ http://www. quotationspage. com/special. php3? file=w980517 http://www. famous-quotes. com. au/authors/quotes-by-Malcolm-X. php http://www. globalissues. org/article/165/racism http://www. adl. org/hate-patrol/racism. asp http://www. religioustolerance. org/hom_agen50. htm

Idioms and Expressions With Money

Idioms and Expressions With Money The following idioms and expressions with the noun money are less formal than collocations used with money. However, they are common in everyday conversation. Each idiom or expression has a definition and two example sentences to help understanding of these common idiomatic expressions with money. Color of Someone's Money Definition: the amount of money someone has available Show me the color of your money and then we can talk.If we knew the color of the companys money we could make a better bid on the deal. Easy Money Definition: money that can be earned with little effort Some people think that playing stocks is easy money.Unfortunately, there are few jobs are truly easy money. Front Money Definition: money paid in advance of receiving something Ill need to put up $100,000 front money to get in on the deal.Always be suspicious of companies that ask for front money. Heavy Money Definition: a lot of money Tom will bring heavy money into the company if he agrees to invest.They have heavy money. Im sure theyll buy the house. Hush Money Definition: money paid to someone so that they dont provide information Many people are paid hush money to not testify in court. Its illegal, but it happens.The gang tried to pay the man off with hush money, but he was having none of it. Mad Money Definition: money used to have fun, money to waste Weve put away a few thousand dollars in mad money for our next vacation.Dont go to Las Vegas without some mad money. Money From Home Definition: easily gained money Peter thinks investing in stocks is money from home.Shes looking for a job thats money from home. Good luck! Money Grubber Definition: someone who does not like to spend money, a stingy person Shell never give you money for your idea. Shes a money grubber.Money grubbers cant take it with them. I have no idea why they take it so seriously. I say easy come, easy go. Money Talks Definition: money has influence in a situation Of course, they let the big box store build in town. Never forget: Money talks.Just remember money talks. If they really want you for the position, theyll meet your salary demands. On the Money Definition: correct, exact Id say you are on the money about that situation.His guess that the company would succeed was on the money. Put Your Money Where Your Mouth Is! Definition: lets have a bet about something Come on, if you think that is true, put your money where your mouth is! Ill bet you 100 to 1 that it isnt true.She put her money where her mouth was and made a fortune. Smart Money Definition: the best option, money of smart people investing in something The smart money is on Congress changing the law.He thinks the smart money is going to invest in renewable energy. Soft Money Definition: money which can be earned without much effort Take the job for a few months. Its soft money.Jane thinks the position is soft money. Spending Money Definition: money to spend to have fun, purchases unnecessary items Its important to have at least a little spending money each month.They dont have much spending money, so they like to stay home rather than go on vacation. Throw Money at Something Definition: waste money on a situation Throwing money at the situation isnt going to make it better.Some governments feel that throwing money at a program always helps. Once youve learned these expressions, its a good idea to also learn important phrasal verbs about money. Finally, use the business English resources on the site to continue improving your English as it relates to the business world.

A Journal opinion article Essay Example | Topics and Well Written Essays - 750 words - 4

A Journal opinion article - Essay Example Levin acknowledged in the article that the practice of buybacks or companies buying its own stocks is unhealthy and proposed that the general public should be notified beforehand for greater transparency. But as it is, buybacks are still practiced and if one thinks that this helps America’s economic recovery, it does not. The pracitce of corporate America of buying back its stocks will not help to recover but in fact will threaten its economy. It seems that we have not learned our lesson after all as we are again back at manipulating balance sheets to have a perception of value. Corporate America is again practicing the same principle of financial manipulation that precipitated the mortgage criss that brought us the â€Å"Financial Crisis† that took America to recover and this recovery is even questionable today. Buying stocks back is just a convenient way of unloading those excessive cash in the guise of avoiding dilution and increasing stock value. To finally recover from the crisis that we are in, values in terms of productivity has to be created. Coupled with healthy spending that will translate to a robust domestic consumption which will have a ripple effect of encouraging more production. In other words, for us to recover, plants has to be erected, new technology has to be developed, companies has to hire employees or engage in any economic activity that will create â€Å"real value† and not just buyback stocks to increase it value. Buying back stocks does not do this although it will convey the perception that a company is performing well. To explain this further, it will serve us well to cite an example to better understand how stock buybacks create a perceive performance without creating any real value. Let us assume a company buys back a million shares at $ 5 per share with a $10,000,000 cash. Profit is at $1,000,000. Observe how return on assets, return on shares and price earning ratio improve without any increase in profit. Bef ore Buyback After Buying Back Cash $ 10,000,000 $ 5,000,000 Assets 30,000,000 20,000,000 Profit 1,000,000 1,000,000 Outstanding shares 10,000,000 9,000,000 Return on Assets 3.33 % 5.00 % Return per share $ 10 $ 11.11 The above illustrates how a company increases its perceived value without an increased productivity. It just unload the cash of $10,000,000 by buying back a million shares at $10 per share. The cash diminished to $20,000,000 ($30,000,000 cash minus $10,000,000 buyback) increasing the return on assets to 5 % (1,000,000/20,000,000). Above all, the price-earnings ratio (P/E), the ratio which is often used as a measure of value of the company also increased without creating any â€Å"real value† (lower ratio is better). Where before the P/E ratio is 50 ($5/$10), it decreases to 45 ($5/$11.11) by simply unloading its cash by buying back its stocks. This is what Levin is discussing in the article â€Å"Secret Buybacks Are Unfair to Shareholdersâ€Å". Companies are c reating perceived value with the increase in return on assets, improved price earning ratio and higher return on share without creating anything. Companies only intend to give higher dividends to its stockholders which

Is there evidence that genetic variation in wild populations is caused Essay

Is there evidence that genetic variation in wild populations is caused by natural selection - Essay Example This adjustment may be structural, behavioral or functional which increases the individual’s ability to survive in the ecological niche. The process of natural selection happens through random genetic variations. The beneficial variations are carried to the progeny. Under the similar environment the process is extended to the entire population of the species in the ecological niche. The new alleles and genes are responsible for genetic variations. Mutations can create new genes and alleles. In the process of gene duplication morphology of chromosomes may undergo changes which would alter the genetic structure in the evolutionary process. Barett R.D.H. and Schluter state â€Å"Compared with new mutations, adaptation from standing genetic variation is likely to lead to faster evolution, the fixation of more alleles of small effect and the spread of more recessive alleles. There is potential to distinguish between adaptation from standing variation and that from new mutations by differences in the genomic signature of selection.† When we consider sudden alterations by way of mutation as against existing genes, where the changes were induced on account of adaptability to environment filtered for benefits with regard to survival, we can understand the concept of adaptation and natural selection in evolution in the latter case. However, it is also established that beneficial mutations create new alleles to aid an organism in its struggle for existence. Natural selection has been rather well established and reveals increase in the frequency of these alleles. An example is given with reference to Adaptation to High and Low Temperatures by E. coli.   ‘A single clone of E. coli was cultured at 37 C  (that is 37 degrees Celsius) for 2000 generations. A single clone was then extracted from this population and divided into replicates that were then cultured at either 32 C , 37

Principles of accounts Essay Example for Free

Principles of accounts Essay I would like to express my sincere gratitude to all the persons who have been helpful towards the successful completion of this assignment. First and foremost I would like to thank Shadae Russell, Shakeyra Millington, Jonathon Butler and Ovasha Bartley for their support and assistance towards carrying out the research to complete this assignment. Secondly I want to thank my guardians for providing me with the suitable materials to finalize this assignment. I would also like to thank Mrs. K. Elliot for her assistance and guidance in completing this project. Last but certainly not least I would like to thank God for his extended mercies unto me. Introduction This assignment is about a business that started approximately three (3) years ago which is situated in a busy area that allows it to generate large amounts of money each day to carry out its operations. This assignment contains all the information about this Blanna’s Fashion Boutique business. The information which this assignment contains includes the financial records for the period ending September 30 2011. This assignment serves to keep track of all the money that goes inside the business bank account, all the cash which the business uses within visiting the business bank account, all the money that goes outside of the business bank account, all the money that came into the business by cash and not with the use of cheques and the purposes for each transaction. Therefore this assignment provides a clear understand of all the operations the business under goes on a day to day basis. Table of Contents Headings Page # Cover Page I Title PageII AcknowledgementIII Introduction IV Aim of the Project1 Description of Business Entity 2 Mission Statement 3 Logo and Slogan 4 Accounting Cycle 5 Accounting Information Journals 6-7 Cash Book 8 Ledgers 9-13 Trial Balance 14 Stock Valuation 15-19 Trading, Profit and Loss and Appropriation A/c 20-21 Balance Sheet 22 Bank Reconciliation Statement 23 Accounting Ratios 24-25 Performance of the Business 26 Comparisons 27 Recommendations and Suggestions 28 Conclusion 29 Appendix Price list (showing mark up %) 30 Diagrams Charts and Graphs Pictures Invoices, Cheques, Receipts etc References Aim of the Project The aim of this project is: To arrive at a comprehensive understanding of the financial sector of businesses. To highlight the strength and the weaknesses of the Blanna’s Fashion Boutique business. To present the financial records for the year ended September 30, 2011 for Blanna’s Fashion Boutique business. Description of Business Entity Blanna’s Fashion Boutique is a partnership. This business is owned and operated by Anna Kay Blake, Shadae Russell and Ovasha Bartley a Group of ambitious young ladies. Our main aim is to make a profit while catering for the needs of the community which it is situated in. Blanna’s Fashion Boutique is situated in Montego Bay at the Blue diamond plaza 10 Pearl Street. This business has been in existence since June 20, 2008. We employ approximately fifteen (15) workers. We cater for the petite to the full figured women. We produce a wide variety of slippers, pants, skirts, handbags and accessories. Prices are always lower than that of our competitors. In cases of fashion emergencies you can call us at (1876) 3553980/4275646 or email us at Blanna’[emailprotected] com. The mission of Blanna’s Fashion Boutique is to: Provide the latest fashion for all females Provide goods and services at a reasonable cost Ensure that the quality of our goods meets the standards of our business. Ensure that whatever the business do doesn’t affect the environment negatively. Provide employment for members of the community Provide sponsors to underprivileged children Logo and Slogan Logo Slogan With passion we send out the latest fashion Accounting Cycle General Journal Date Details Folio Debit Credit September 1 Bank CB01 364000 Cash CB01 27160 Debtor (J. Simpson) SL01 31600 Motor Van GL02 62840 Building GL03 100000 Stock 24960 Creditor (Super Supreme) PL01 10560 Capital GL01 600000 Opening entries 610560 610560 Purchase journalPage 01 Date Details Folio Amount 1-Sep Super Supreme International PL01 237,040 27-Sep Super Supreme International PL01 57,960 Sep 30 Total credit purchases to be transferred to the purchases account in the general ledger GL02 295,000 SALES JOURNAL Date Details Folio Amount 5-Sep J. Simpson SL01 57000 13-Sep B. Banton SL03 78,550 20-Sep N. Kidman SL02 104,400 Sep 30 Total credit sales to be transferred to the sales account in the general ledger GL13 239,950 RETURN OUTWARDS JOURNAL Date Details Folio Amount 9-Sep Super Supreme International PL01 13,600 Sep 30 Total return outwards to be transferred to the return outwards account in the general ledger GL16 13,600 Return Inwards Day Book Date Details Folio Amount 24-Sep B. Banton SL03 16,800 30-Sep N. Kidman SL02 9,600 Sep 30 Total goods returned to us to be transferred to the return inwards account in the general ledger GL15 26,400 Cash Book Date Details Folio Discount Allowed Cash Bank Date Details Folio Discount Received Cash Bank September 1 Balance b/d GJ01 27,160 364,000 September 1 Machinery GL3 48,000 September 2 Bank C 50,000 2 Cash C 50,000 3 Sales GL13 59,350 3 Rent GL4 30,000 7 Sales GL13 37,750 6 Fixtures GL5 65,000 18 J. Simpson SJ01 12,000 45,000 8 Wages GL12 10,000 29 B. Banton SJ03 6,175 55,575 11 Insurance GL6 6,100 30 Sales GL13 120,540 11 Electricity GL7 3,300 11 Rates GL8 2,600 15 Super Supreme International PL01 7,500 142,500 15 Wages GL12 10,000 16 Drawings GL10 6,200 19 Furniture GL11 3,600 22 Wages GL12 10,000 29 Wages GL12 10,000 30 Balance c/d 123,075 239,000 18,175 350,375 409,000 7,500 350,375 409,000 General Ledger Date Details Folio Amount Date Details Folio Amount Capital A/C Page 01 September 31 Balance c/d 600,000 September 1 Balance b/d GJ01 600,000 October 1 Balance b/d 600,000 Motor Van A/C Page 02 September 1 Balance b/d GJ12 62,840 September 30 Balance c/d 62,840 October 1 Balance b/d 62,840 Buildings A/C Page 03 September 1 Balance b/d GJ01 100,000 September 30 Balance c/d 100,000 October 1 Balance b/d 100,000 Machinery A/C September 1 Bank CB01 48,000 September 31 Balance c/d 48,000 October 1 Balance b/d 48,000 Rent A/C September 3 Bank CB01 30,000 September 30 Profit Loss 30,000 Fixtures A/C September 6 Cash CB01 65,000 September 31 Balance c/d 65,000 October 1 Bal b/d 65,000 Insurance A/C September 11 Bank CB01 6,100 September 30 Profit Loss 6,100 Electricity A/C September 11 Bank CB01 3,300 September 30 Profit Loss 5,500 30 Accruals c/d 1,200 5,500 5,500 October 1 Accruals b/d 1200 Rates September 11 Bank CB01 2,600 September 30 Profit Loss 2,600 Drawings September 16 Cash CB01 6,200 September 30 Balance c/d 6,200 September 30 Balance b/d 6,200 Furniture September 19 Cash CB01 3,600 September 30 Balance c/d 3,600 October 1 Balance b/d 3,600 Wages September 8 Bank C01 10,000 September 31 Profit Loss 40,000 15 Cash C01 10,000 22 Bank C01 10,000 29 Bank C01 10,000 40,000 40,000 Sales September 30 Trading Account 457,590 September 3 Cash CB01 59,350 September 7 Cash CB01 37,750 September 30 Cash CB01 120,540 September 30 Total Credit Sales SJ01 239,950 457,590 457,590 Purchases September 31 Total Credit Purchases PJ01 295,000 September 31 Trading Account 295,000 Return Inwards September 31 Total for month RI01 26,400 September 31 Trading Account 26,400 Return Outwards September 31 Trading Account RO01 13,600 September 31 Total for month 13,600 Discount Allowed September 30 Total Discount Given to customers 18,175 September 30 P L 18,175 Discount Received September 30 P L 7,500 September 11 Super Supreme International 7,500 Purchases Ledger Super Supreme International September 9 Return Outwards RO01 13,600 September 1 Balance b/d GJ01 10,560 15 Bank CB01 142,500 1 Purchases PJ01 237,040 15 Discount Received CB01 7,500 27 Purchases PJ01 57,960 30 Balance c/d 141,960 305,560 305,560 October 1 Balance b/d 141,960 Sales Ledger J. Simpson September 1 Balance b/d 31,600 September 18 Discount Allowed CB01 12,000 September 5 Sales SJ01 57,000 September 18 Bank CB01 45000 September 30 Balance c/d 31,600 88,600 88,600 October 1 Balance b/d 31,600 N. Kidman September 20 Sales SJ01 104,400 September 30 Return Inwards RI01 9,600 September 30 Balance c/d 94,800 104,400 104,400 October 1 Balance b/d 94,800 B. Banton September 13 Sales SJ01 78,550 September 24 Return Inwards RI01 16,800 September 29 Discount Allowed CB01 6,175 29 Cash CB01 55,575 78,550 78,550 Trial Balance Blanna’s Fashion Boutique Trial Balance as at September 30, 2011 Details Debit $ Credit $ Capital 600,000 Motor Van Buildings 100,000 Machinery 48,000 Stock 24,960 Rent 30,000 Fixtures 65,000 Sales 457,590 Purchases 295,000 Cash 123,075 Bank 239,000 Wages 40,000 Return Outwards 13,600 Super Supreme International 141,960 Electricity 3,300 Insurance 6,100 Rates 2,600 Furniture 3,600 Drawings 6,200 Return Inwards 26,400 N. Kidman 94,800 J. Simpson 31,600 Discount Received 7,500 Discount Allowed 18,175 1,220,650 1,220,650 Stock Valuation (A) Pants Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 12 900 10,800 1-Sep 96 1,000 96,000 12 96 900 1,000 10,800 96,000 3-Sep 12 12 900 1,000 10,800 12,000 84 1,000 84,000 5-Sep 12 1,000 12,000 72 1,000 72,000 13-Sep 24 1,000 24,000 48 1,000 48,000 20-Sep 24 1,000 24,000 24 1,000 24,000 27-Sep 36 1,100 39,600 24 36 1,000 1,100 24,000 39,600 30-Sep 24 12 1,000 1,100 24,000 13,200 24 1,100 26,400 (B) Blouse Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 12 400 4,800 1-Sep 96 440 42,240 12 96 400 440 4,800 42,240 5-Sep 12 12 400 440 4,800 5,280 84 440 36,960 13-Sep 24 440 10,560 60 440 26,400 20-Sep 36 440 15,840 24 440 10,560 30-Sep 12 440 5,280 12 440 5,280 (C ) Handbag Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 4 1,600 6400 4 1,600 6,400 3-Sep 1 1,600 1,600 3 1,600 4,800 7-Sep 1 1,600 1,600 2 1,600 3,200 13-Sep 1 1,600 1,600 1 1,600 1,600 27-Sep 4 1,650 6,600 1 4 1,600 1,650 1,600 6,600 30-Sep 1 3 1,600 1,650 1,600 4,950 1 1,650 1,650 (D ) Skirts Date Received Issued Balance Quantity Unit Cost Amount Quantity Unit Cost Amount Quantity Unit Cost Amount 1-Sep 12 780 9,360 1-Sep 60 820 49,200 12 60 780 820 9,360 49,200 3-Sep 12 780 9,360 60 820 49,200 7-Sep 12 820 9,840 48 820 39,360 13-Sep 12 820 9,840 36 820 29,520 30-Sep 24 820 19,680 12 820 9,840 (E) Slipper Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 48 900 43,200 48 900 43,200 5-Sep 12 900 10,800 36 900 32,400 7-Sep 12 900 10,800 24 900 21,600 20-Sep 24 900 21,600 27-Sep 12 980 11,760 12 980 11,760 Trading, Profit and Loss and Appropriation Account Blanna’s Fashion Boutique Trading Profit Loss Account for the year ended September 30, 2011 $ $ $ Sales 457,590 Less Return Inwards (26,400) Net Sales 431,190 Less Cost of Goods Sold: Opening Stock 24,960 Purchases 95,000 Less Return Outwards (13,600) Net Purchases 281,400 Cost of Goods Available 306,360 Less Closing Stock (54,930) 251,430 Gross Profit 179,760 Add Revenues Discount Received 7,500 187,260 Less Expenses Wages 40,000 Rent 30,000 Electricity 4,500 Insurance 5,100 Rates 2,600 Depreciation 400 Discount Allowed 18,175 100,775 86,485 Net Profit Add interest on Drawings: Shadae 620 Less: 85,865 Interest on capital Anna kay 12,500 Shadae 7500 Ovasha 10,000 30,000 Salary: Anna kay 12,000 42,000 43,865 Share of Profit: Anna kay 18,277. 08 Shadae 10966. 25 Ovasha14,621. 67 43,865 Balance Sheet Blanna’s Fashion Boutique Balance Sheet as at September 30, 2011 Fixed Assets Cost Accumulated Depreciation NBV Buildings 100000 100,000 Fixtures 65000 65,000 Machinery 48000 400 47,600 Furniture 3600 3,600 Motor Car 62840 62,840 400 279,040 Current Assets Stock 54,930 Debtors 126,400 Prepayment 1,000 Bank 239,000 Cash 123,075 544,405 Less Current Liabilities Creditors 141960 Accruals 1,200 143160 Working Capital 401,245 680,285 Financed by: Capital 600,000 Net Profit 86,485 686,485 Less Drawings 6,200 680,285 Bank Reconciliation Statement Updated Cash Book Balance b/d 239,000 Bank Charges 65 Credit Transfer 4200 Standing Order 15000 Balance c/d 228,135 243200 243200 Bank Reconciliation Statement as at September 30, 2011 Balance as per Bank Statement 222,535 Add Late Lodgments 45,000 267,535 Less Unpresented Cheque 39,400 Balance as per Cash Book 228,135 Accounting Ratios Inventory Turnover Ratio- Cost of Goods sold Average Inventory/2 =244,470 24960+61890/2 =5. 62 Current Ratio- Current assets Current Liabilities =551365 143160 =3. 85 Gross profit as a percentage of sales- Gross profit x 100 Sales =179,760 x 100 457590 = 39. 28% For every sale of $100 the business earns $39. 28 as gross profit. Net profit Ratio- Net profit / Net sales x l00 =86,485 / 431,190 x 100 =20. 06% For every sale of $100 the business earns $20. 06 as net profit. Acid Test Ratio- Current Assets- Stock Current liabilities = 544,405 54,930 143160 =3. 42 Performance of the Business In preparing the financial statements of Blanna’s Fashion Boutique the Trading, profit and loss and appropriation account shows a profit of eighty six thousand four hundred and eighty five thousand dollar (86,485) at the end of the financial period of September 30,2011. The business started out with six hundred thousand dollar. In the closing of the financial period of Blanna’s Fashion Boutique there was an increase in the amount of capital that the business has. The business made a gross profit of one hundred and seventy nine seven hundred and sixty dollars (179,760) instead of making a gross loss. Comparisons The comparison is being done between the opening capital and the closing capital for Blanna’s Fashion Boutique, at the end of the financial period. At the beginning of the financial year the opening capital was six hundred thousand dollar (600,000). At the end of the financial period the closing capital is six hundred and eighty thousand two hundred and eighty five dollar (680,285) which means there is an increase of eighty thousand two hundred and eighty five dollar (80,285). Another comparison is being done between the fixed assets of the business and the current assets. The fixed asset of the business is two hundred and seventy nine thousand and forty dollar (279,040) while the current asset is five hundred and forty four thousand four hundred and five dollars (544,405). This means that the amount of money that the business spend of items that stays in the business with no intention of selling it is lesser than the amount of money that the business spend on assets that will allow the business to generate a profit. Recommendations and Suggestions It is recommended that Blanna’s Fashion Boutique: Ploughed back a portion of the profit that the business makes into it. Introduces new products to the business. Purchase new equipment for the business Uses some of the profit that the business makes to attach another department on to the business. It is suggested that Blanna’s Fashion Boutique should: Purchase cheaper equipments to use in the business. This will increase the amount of money available in the business. Offer more sale discounts this will force more customers to purchase from Blanna’s Fashion Boutique. Conclusion It is clear that Blanna’s Fashion Boutique keeps all the records of the transactions that take place in the business over the financial period of time. Blanna’s Fashion Boutique could increase the gross profit and net profit of the business by adhering to the suggestions or recommendations outlined. Never the less Blanna’s Fashion Boutique made a good net profit of eighty six thousand four hundred and eighty five dollars (86,485) during the month of September in 2011. Blanna’s Fashion Boutique was able to make a profit due to the large amount of sales the business made. Price list Goods Price Pants $ Blouse $ Handbags $ Skirts $ Slippers $ INVOICE Debit note Principles of Accounts School Based Assessment (2012-2013) You are required to name the firm and state the nature of the business. This must be in accordance with the items sold*. After the initial accounting entries (Tasks 1 -3) have been completed you will then record the additional adjusting entries as set out at Tasks 4 and 5. You may choose goods from the following list for the transactions. * Computer Store Clothes and Accessories Store A Keyboard Pants (guess) B Mouse Blouse (guess) C Printer Hand bags (guess) D Surge Protector Skirts (guess) E Speakers Slippers (guess) ABC Enterprise (Remember that you are to rename the firm) The following transactions were taken from the books of ABC Enterprise. You are required to asses them carefully then write up the relevant books as outlined in the requirements below: 2011 Sept 1Opening Balances Capital$600, 000 Bank$364, 000 Cash$ 27, 160 Debtor (J Simpson)$ 31, 600 Creditor (Super Supreme International)$ 10, 560 Motor Van$ 62, 840 Building$100, 000 Stock 1doz A$ 10,800 1doz B $ 4,800 1doz D$ 9,360 Sept 1Bought goods on credit from Super Supreme International. 8 doz A @ $1,000 each 8 doz B @ $440 each 4 boxes C @ $1,600 each 5 doz D @ $820 each 4 doz E @ $900 each Sept 1Bought Machinery by cheque $48, 000. Sept 2Withdrew $50, 000 cash from the bank account to be used in the business. Sept 3Cash Sales 2 doz A @ $1, 650 each 1 box C @ $2, 950 each 1 doz D @ $1, 400 each Sept 3 Paid rent by cheque $30, 000. Sept 5 sold goods on credit to J. Simpson. 1 doz A @ $1, 650 each 2 doz B @ $800 each 1 doz E @ $1, 500 each Sept 6 Bought fixtures with cash $65, 000. Sept 7 Cash Sales 1 box C @ $2, 950 each 1 doz D @ $1, 400 each 1 doz E @ $1, 500 each Sept 8Paid wages $10, 000 by cheque. Sept 9Returned goods to Super Supreme International as items were damaged. 1 doz A 1 box C Sept 11Paid the following expenses by cheque: Insurance $6,100, Electricity $3,300 and Rates $2,600. Sept 13Sold goods on credit to B. Banton: 2 doz A @ $1, 650 each 2 doz B @ $ 800 each 1 box C @ $2, 950 each 1 doz D @ $1, 400 each Sept 15Made payment to Super Supreme International by cash $150, 000, received a 5% cash discount. Sept 15Paid wages with cash $10, 000 Sept 16Owner withdrew $6,200 cash to fix his personal motor car. Sept 18Collected Cheque from J. Simpson for goods sold on Sept 5th 2011, $45, 000. Sept 19Bought furniture $3,600 with cash from Courts Ja. Ltd. Sept 20Sold goods on credit to N. Kidman 2 doz A @ $1, 650 each 3 doz B @ $ 800 each 2 doz E @ $1, 500 each Sept 22Paid wages with cheque $10, 000. Sept 241 doz D returned to us by B. Banton as they were the wrong size. Sept 27Bought goods on credit from Super Supreme International. 3 doz A @ $ 1,100 each 4 boxes C @ $1, 650 each 1 doz E @ $ 980 each Sept 29B. Banton settled his account less 10% cash discount. He paid with cash. Sept 29 Paid wages $10,000 by cheque. Sept 30 Received goods from N. Kidman: 1 doz B Sept 30Cash Sales 3 doz A @ $1, 815 each 1 doz B @ $ 800 each 4 boxes C @ $3, 000 each 2 doz D @ $1, 400 each Task 1 Write up ALL Subsidiary Books and then post the transactions to the ledgers. Please ensure that you distinguish between, General Ledger, Sales Ledger and Purchases Ledger. Show the opening entries in the General Journal at September 1, 2011. Task 2 Prepare ABC Enterprise Trial Balance as at September 30, 2011 Task 3 Using the FIFO method of stock valuation, determine the closing stock. Task 4 Design a logo and slogan for your business and provide the relevant information on the business entity Prepare ABC Enterprise Trading, Profit and Loss Account for the month ending September 30, 2011 and a Balance Sheet as at that date, after taking into account the following: a) Insurance expense was paid in advance, $1000. b) Electricity was outstanding by $1, 200 c) Machinery is to be depreciated at 10 % annually using the straight line method (show the depreciation for the month). Show adjustment to the above information in the ledgers. Task 5 Prepare the Bank Reconciliation Statement using the Bank Statement below Bank Statement DR CR Balance $ $ $ Sept 1 Balance 364 000 Sept 1 Burke’s (Machinery) 48 000 316 000 Sept 2 SNPN Ltd (Cash) 50 000 266 000 Sept 8 Wages 10 000 256 000 Sept 11 NWC (Rates) 2 600 253 400 Sept 20 Wages 10 000 243 400 Sept 24 Credit transfer (Q Smith) 4 200 247 600 Sept 29 Wages

Teaching Philosophy Statement Essay -- Philosophy of Teaching Educatio

Teaching Philosophy Statement Every teacher has their own philosophy and their style. They believe their philosophy, themselves, and students’ abilities. They must have been inspired by brilliant teachers, in other words, they had favorite teachers when they were students. My favorite teacher was an English teacher at my junior college in Japan. When I was a high school student, I was looking for a junior college to enter after graduating high school. I took the teacher’s trial class. When I first took his class, I was moved by him. The class zipped along, and I really enjoyed it. I thought that I wanted to be a teacher like him. He has studied abroad to Radford University in Virginia in the United States, and he told me how study abroad. Then I decided to go to college in the United States, because I would like to tell my students in the future how I felt about the United States and American culture. I do not want to just teach English to students. I want students to be interested in ot her countries and communicate to foreigners with English. Now, I am proceeding toward a Bachelor of Education/ English Language Arts 5-12 at Concord College. While I do not have to have the United State’s teaching certificate to teach English in Japan, I wanted to experience a different culture. English is important to me because English is global language. I have been studying English since I was ten years old. If you speak English, you can go to the United States, England, Australia, and so on. English is the most used common language on the earth now. Even though Japanese study English from junior high school, we cannot speak English well. I think there is a problem English curriculum and content of a class. I want to... ...s more flexible than a public or private school’s. I can develop a curriculum based on what students need. After I teach English several years, I am planning to go to graduate school in Japan or Australia. I would like to get a Master of Arts at Teachers English to Speakers of Other Languages (TESOL). Temple University in Japan is one institution that I can study TESOL in Japan. If I go to there, I can study TESOL while I work in Japan. Additionally, Australia is country where there are many immigrants; therefore linguistics is a prosperous field of study in Australia, and a lot of universities offer TESOL. One of my dreams when I entered college in America is coming true, but the way to becoming a teacher is still far away. If this dream comes true one more, I have another dream relate to English. I would like to have passion to teach English as much I can.

Gwen Harwood Essay

Gwen Harwood’s poetry is steeped in Romantic traditions and is underpinned by humanist concerns. My personal interpretation is that Harwood’s poetry engages readers through its poetic treatment of loss and consolation as well as its exploration of universal themes about human existence and the processes of life. Harwood’s poetry validates the consoling influence of childhood experiences upon adult development evident in ‘At Mornington’ which explores one sense of loss and consolidation experienced in the cycle of life from birth to death. Harwood explores one transitory nature of life in her lyrical poem ‘The Violets’, revealing the way in which memory can illustrate past experiences that will resonate in the present offering consolation. Furthermore Harwood’s poetry is characterised by an over-arching existential quest for meaning and consolation as experienced through her exploration of love in ‘A Valediction.’ Whilst the notion that Harwood’s poetry engages readers through its poetic treatment of loss and consolation resonates with my own interpretation of her poems, readers are also engaged through Harwood’s exploration of universal truisms. A contemplation of human existence and one way in which one cycle of life is characterised by loss and consolation as a pervading theme throughout Harwood’s poetry. In ‘At Mornington’ past, present and future experiences are united through the poems fragmented structure and poetic treatment experiences of loss of naivety and consolation in order to encapsulate the cycle of life characteristic of one human experience. Furthermore, Harwood uses biblical allusions â€Å"secure in my father’s arms† to convey the universality of human existence, engaging the reader. The poem begins in the persona’s past with her childhood innocence and naivety, which is conveyed in her belief in her own invincibility. â€Å"I remember believing as a child I could walk on water.† Harwood’s use of biblical imagery evokes the idea of  Jesus walking on water and the consoling effect this had on the speaker’s childhood self, to represent her naà ¯ve, childish outlook. This water imagery becomes a sustained motif. The speaker draws on the image of the â€Å"flood† on which â€Å"memories of early childhood are born† through a contemplative tone of spiritual replenishment as she â€Å"stands among avenues of the dead,† engaging the reader through the poetic treatment of both loss and consolation. In accordance with the Romantic tradition, the speaker acknowledges the restorative capabilities of the natural elements conveyed in the image of a â€Å"pitcher of water† which becomes a metaphor for replenishment and revitalisation. As the poem shifts to the present tense, the reader is further engaged as the persona finds herself in a graveyard and coming to terms with the death and loss of a loved one. The persona comes to a peaceful acceptance of life’s transience and her own mortality as she acknowledges the inevitable passage of time â€Å"that brings us to that time of our lives where our bones wear us† offering her a sense of consolation. The poem concludes with a projection into the future, with the existential tone â€Å"no hand will save me† evoking the realisation that death and loss is one inevitable end of the cycle. Harwood’s poem ‘At Mornington’ engages readers through its poetic treatment of loss and consolation and the way in which these themes recur throughout the cycle of life. Harwood’s poems elucidate themes of memory and recollection, highlighting the way these transcend time, death and loss and eventually offer consolation. In one nostalgic poem ‘The Violets’ the speaker revisits a seminal childhood experience that affirms adult perspectives and engages the reader by identifying the importance of memories of filial love in sustaining the adult self, providing consolation. The child’s naà ¯ve question â€Å"Where has morning gone?† emphasises the power of dreams to distort time and evokes the speaker’s sense of loss. The child’s loss is countered by the memory of her parents’ unconditional love. The use of enjambment creates a sense of continuity as the violets transport the speaker back to a time when she was lovingly comforted, thus continually engaging the reader. The maternal image of the mother who â€Å"dried my tearful face† and the visual image of â€Å"stroking, golden brown hair† conveys the tenderness of this memory. Through the  recurring motif of the â€Å"violets in our loamy bed† Harwood shifts between past and present experiences of loss and consolation. Literary critic Elizabeth Lawson suggests â€Å"identifying its ability to control moment s in time by transforming consciousness of the present.’ The speaker realises that although memories are â€Å"ambiguous† and time can be â€Å"stolen†, ultimately, as is portrayed in the personification â€Å"Years cannot move the lamplit presences† of her childhood. The poem concludes with a final natural image of â€Å"the faint scent of violets drifts in the air† conveying the persona’s awareness that the memories of her parents’ love transcends the power of death. In ‘The Violets’ Harwood’s poetic treatment of loss and consolation through the motif of the violets engages the reader on an emotional level. The theme of love and its permanent, passionate nature resonates within Harwood’s poetry, engaging readers through its poetic treatment of the experiences of loss and consolation associated with love. Similar to ‘At Mornington’ which expresses one cycle of life and the acceptance of its inevitable processes, ‘A Valediction’ expresses the journey of maturation through reflection that leads the speaker from adolescent sentimentality to an appreciation of the enduring nature of love. The intertextual reference to John Donne in the poems title foreshadows the exploration and poetic treatment of the experience parting from a loved one and the emotional repercussions of this loss. The persona’s adolescent sentimentality is evoked through her ritual of seeking solace in her anthology of Donne’s poetry. The memories of her youth are metaphorically â€Å"inked in with aches from adolescence.† Harwood explores the nature of love in her representation of two significant female figures and it is from their contrasting reactions to their experiences of love that informs the persona’s more mature perception of love and loss. One the one hand, Harwood gives representation Salome, whose indifference to the grand passion of love is conveyed in the flippant tone of her comment â€Å"whether I kissed Nietzche on Monte Sacro I find I do not now remember.† On the other hand, Harwood depicts Saint Therese, a nun who dedicated her life to selfless love as conveyed in the sentimental tone of her comment â€Å"when I love it is forever.† Harwood’s juxtaposition of these women’s perspectives on love highlights the folly of both ideals and consolidates the persona’s understanding that it is  rationalism and moderation that offer the most valued appreciation of love. The persona’s direct address â€Å"dear ladies shall we meet half way between sanctity and liberation?† conveys her awareness that there should be a balance between disinterest oversentimentality. The poem concludes with an idyllic scene that encapsulates the persona’s sense of contentment and maturity beyond her emotional angst. â€Å"let me walk at sunset in the pasture feeding my geese† engages the reader through the poetic treatment of loss and consolation as it is associated with the theme of love. Modernist poet Gwen Harwood adheres to the literary conventions of the Romantics in her anthology of poems, employing poetical devices and form to give expression to the themes of loss and consolation as well as other timeless themes. Harwood continues to engage readers through her exploration of universal themes of human existence evident in ‘At Mornington’, ‘The Violets’ and ‘A Valediction.’

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