Accounting - breakeven analysis Essay Example | Topics and Well Written Essays - 1750 words

Accounting - breakeven analysis - Essay Example Thus this analysis becomes quite useful in calculating the profit, loss and the break-even point at different sales levels and also helps managers and analysts to calculate the number of units that need to be sold in order to recover the product’s production costs. Break-even analysis is also very useful for small businesses because it can help the owner or the manager of the business to assess the change in prices of the products being sold or a decrease or increase in the costs which have a direct effect on the breakeven analysis and the profitability of the small business. The break-even analysis is especially useful when deciding order quantities or when making pricing decisions. It allows the firm to be able to set a price which shall help it maximize its margin of safety. Break-even analysis also influences marketing decisions. The firm can set a desired profit level which it hopes to achieve within a particular period and then, with the help of the break-even analysis, identify the number of units that need to be sold in order to achieve the desired level of profitability and direct its marketing efforts in order to achieve these sales levels. Break-even analysis can also help the small business owners in making crucial decision like hir ing or firing employees or maybe expanding the business to gain greater market share and help increase the company’s profitability. It can also help the owner in deciding in whether to purchase additional machinery or equipment for the business. Since it projects fixed costs and variable costs separately as well as together, business owners can take the help of this analysis when making critical decisions such as those relating to capital expenditure. Break-even analysis model is very simple to use as the user of this model can easily change the inputs to compute the break-even point. For example if an owner predicts that in the next month the variable cost will increase by 5% so, the owner can easily use this model and see how many more units need to be sold to reach the break-even point for the next month. Similarly is the case with an increase in Rent, which increases the fixed cost. Hence the owner, keeping price and variable costs constant, can predict the number of unit s needed to be sold if there is an increase in the fixed cost of the business. Alternatively, the break-even analysis can be used to identify rising costs and help the management in deciding how to cut down on variable or fixed costs. There are however a few flaws to the break-even analysis. Break-even analysis is only useful to a certain extent as it assumes that all outputs produced in a period are sold which may not be the case in real-life situations. The break-even model is also very simplistic in nature and considers all inputs constant which may not be the case in the real world. However, the break-even model has some assumptions which make it less accurate in determining the break-even quantity. It assumes that the selling price and the variable cost will remain constant. However, for small businesses this rarely happens. So, we then use the average selling price which

Rewriting a Disertation proposal Problem Statement Essay

Rewriting a Disertation proposal Problem Statement - Essay Example There have been a number of issues that lead to the marriages breaking up and ending up as divorces. The main question that needs to be answered is the techniques and steps taken by the Christian couples to sustain the long term marriages and the romance in their relationships. The main focus and problem that is aimed at being answered is the issues that the Christian couples have been through and how they navigate out of the issues and form a strong and strong committed relationship. Also another one of the main issues that have been faced in the current times is the weight that people give to various factors like fear, religious duties, companionate love and passionate love and the relationship that these have to the romance that people share with their better half. The reason why love develops between couples can provide a basis upon which continuing appreciation and admiration can support the marriage. The paper provides a clear understanding of the issues that are faced each day and the research brings out how couples have worked through their issues to resolve the problems and sustain their romance in the long term successful

Relationship Between Skeletal and Muscular System

Relationship Between Skeletal and Muscular System Locomotion of the human body is a result from the alternate contractions and expansion of the muscles[1]. These contractions are generally caused by conversion of chemical energy to forces and moments therefore creating[1]. Based on the properties of muscles (structural and contractile), the muscular system of the human body is classified into three categories ; skeletal muscle, smooth muscle and cardiac muscle.[1 2]. In this essay the anatomical structure, contraction mechanism and also a disease of the skeletal muscle is explained. Generally in the human body nearly 40-45% of the total body weight comprises of the skeletal muscles and the rest 10% is made up of the of smooth muscles[2]. These muscles help keeping the skeleton intact by distributing the external or internal loads evenly across the joints which are held by tendons that help in the transmission of force muscles to the bones or joints, thus providing strength for human motion[1]. Skeletal muscle is surrounded by a membrane called the epimysium, which consists of bundles of fascicles enveloped by a dense tissue called the perimysium[12]. These fascicles are made up of individual structural units that are long, cylindrically shaped multinucleated cells called muscle fibres[2]. The diameter of the muscle fibres varies from 1- 100ÃŽÂ ¼m and has average length of 20cm[2]. Each muscle fibre is subdivided into thousands of myofibrils that are packed together in the form of cylindrical bundles by a thin membrane called sarcolemma[1,2 3]. Skeletal Muscles cannot be repaired in case of any damage but satellite cells which are located beneath the basal lamina of the myofibers have the ability to form new muscle fibres however the strength will not be same as the old skeletal muscle[4]. The myofibrils consists of many repeating units along its length called sarcomeres which is made up of thick and thin filaments of varying size having contractile proteins called actin and myosin respectively[1,2 3]. According to nuclear magnetic resonance studies the structure of the actin was found to be ÃŽÂ ±-helical in shape but certain other experiments using scanning transmission electron microscopy(STEM) prove that actin appears to be double helical in structure[5]. Thick filaments on the other hand is made up of protein molecules called myosin with an average molecular weight 200,000[6]. The thick and the thin filaments are arranged in a parallel pattern in a sarcomere as given in figure 2 this gives to the rise of dark bands called the A-bands which lie in the central region of the sarcomere[12]. The darkness in this band is because of the presence of the thick filaments and the overlapping of the thin filaments. The thin filaments are connected to the Z line, which is made up of complex and dense protein structures. These Z lines have an unique property of not allowing easily the passage of light. Another set of bands is the I bands, these are gener ally light bands because of the presence of thin filaments and they lie generally between the A band and the Z line. Titin molecules are polypeptide chains that link the Z line with the myosin filaments in this region and center them in a sarcomere[1,27]. These titin molecules is responsible for generation of a passive force upon application of any load [7]. The striated appearance of the skeletal muscle is because of the presence of these bands. Some additional structures that are present are the H zone and the M line. The H zone lies in the centre of the A band and this region consists of only thick filaments. This zone is bisected by a relatively narrow band called the M line which is a result of the cross linking of proteins with the central region of the thick filaments. Recent studies which used electron micrographs to determine the ultrastructure of the M line it was found that the M line had a width of 750 A and the thickness of the M line was large as a result the opacity o f this line was high[8]. The Neuromuscular junction The neuromuscular junction is the site of action of motor neuron (somatic efferent neurons) with respect to the muscle fibres. The axon terminal of the motor neuron bifurcates into several smaller branches, each of which forms a junction with the muscle fibre. Thus by this manner a single neuron is able to excite several muscle fibres at the site. The motor neuron and the muscle fibres at the site of the action are together known as the motor unit. The neural impulses from the axon branches are received by the muscle fibre at a site known as the motor end plate. The junction comprising of the axon terminal and the motor end plate together form the neuromuscular junction. The axon terminal contains a neurotransmitters (acetylcholine ( ACh)) in vesicles similar to those found at synaptic junctions. The nerve plasma membrane is triggered by an action thereby opening the voltage sensitive calcium channels and allowing the calcium ions to diffuse into the axon terminal. The calcium ions bind to proteins and cause the release of ACh from the axon terminals into the muscle fibers. The diffusing ACh binds to the receptors located in the motor end plate and causes the opening of the ionic channels. The opening of the ionic channels causes the movement of sodium and potassium ions, due to the differential electrochemical gradient there is a higher influx of sodium than the efflux of potassium causing a local depolarization of the motor end plate which is called as end plate potential. The motor end plate has an enzyme known as acetylcholinestrase which causes the breakdown of ACh. The ACh bound in the receptors is in equilibrium with the free Ach present in cleft between the axon terminal and the skeletal muscle fibre. Acetylcholinestrase causes the fall in concentration of free ACh by breakdown, thus less amount of ACh is there to bind with receptors. The moment the receptors do not contain bound ACh the ion channels in the end plate close. Thus causing the depolarised end plate to return to its resting potential so that it can respond the arrival of Ach which would be released by the next nerve action potential. The axon terminals are located at the centre of the muscle fibre and thus with the generation of muscle action potential the wave of excitation travels bidirectionally towards the end of the fibre. Sliding Filament Mechanism Actin is globular in structure and hence when these single polypeptide chain polymerizes with other actin molecules forms a helical structure with a myosin binding site. Hence along with tropomyosin and troponin regulatory proteins these molecules together form a thin filament (see fig.4). Myosin molecules on the other hand comprises of two golf club like structures that are facing in the opposite direction hence these club heads are called myosin cross bridges (see Fig.5). During shortening of the length these myosin cross bridges hook on to the myosin binding sites in the actin molecules and pull the thin filaments towards the M line of each sarcomere. These filaments upon overlapping form arcs around the fixed poistion of the sarcomer. The length of I bands and the H zones keeps decreasing and finally reaches the minimum during the sliding of the filaments .During contraction the length of the sarcomere depends on the movement of these molecules hence the length of the sarcomere decreases with the increase in contraction. This process of filament sliding is repeated many times to complete contraction of the muscle. The following figure (see Fig.6) shows the overlapping of the thick and thin filaments in a sarcomere. According to the sliding filament theory the muscle contraction process is due to the release of calcium ions. These ions are released by the lateral sacs in the sarcoplasmic reticulum when an action potential triggers the transverse T- tubules. Troponin and tropomyosin molecules prevent the overlapping of the actin and the myosin molecules before the release of the calcium ion. Upon release the calcium ions bind on to troponin complex to causing a shift and exposing the active site so that myosin cross bridges can be formed. Now the myosin is activated by the release of the calcium ions and breaks down in to ATP (adenosine triphosphate) ,ADP (adenosine diphosphate), inorganic element (Pi) releases energy. This energy is used by myosin heads to pull the actin myofilaments along so that these filaments slide over each other thus cross bridges break at on site and attach at the other causing the muscle to contract. The contraction cycle ends when there is no action potential propagatin g through the T-tubules. As a result of which the calcium release channels are closed and the remaining calcium ions are pumped out of the sarcoplasemic reticulum. The troponin-tropomyosin complex returns to it original position and blocks the myosin binding site on actin. Thus the cross bridge movement ceases and the muscle relaxes. The above process is explained in figure 7 which gives the sequence of operations that are involved in muscle contraction. Skeletal Muscle Disease- Muscular Dystrophy Skeletal muscle diseases are of many types which affect the normal movement and posture of the human body. This may be because of the loss of contractile properties of the muscle (myopathy) or the nervous system that is involved in contraction of the muscle (neuropathy). This disease taken into consideration here is muscular dystrophy. Muscular dystrophy is the name given to a group of genetic muscle related disorder, characterized typically by muscle fibre degeneration. Generally about 1 in 3500 boys are affected and in the UK nearly around 100 boys are born of these disease[A,C] The most common among the group of disorders is the Duchenne muscular dystrophy and the myotonic muscular dystrophy . Usually it is more common in males since the disorder is carried on the recessive sex chromosome (X chromosome). The sex chromosomes in males is made up of X and Y chromosomes, hence a disorder in anyone of the two would cause the genetic disorder to appear. However in females the sex chromosomes comprise of a pair of X chromosomes, thus a genetic disorder would not appear unless both the X chromosomes carry a disorder. The most common symptoms seen in muscular dystrophy are Scoliosis (the bending of the spine in a S pattern), inability to walk hence the balancing of the body is not proper, calf pain and improper gait. The following figure (Fig.8) shows the symptoms of muscular dystrophy. These symptoms are diagnosed by measuring the high level of a certain enzyme called creatine kinase in the blood. Some other techniques include DNA testing and muscle biopsy. According to the recent findings it was found that certain biochemicals like dystrophin, merosin and adhalin were found deficient when diagnosed for muscular dystrophy[B]. Duchenne muscular dystrophy is the most serious and the most common type of dystrophies. In this dystrophy the Xp21 position part of the X chromosome arm carries the disorder and the gene that is encoded is dystrophin,. This protein is either absent or non functional in this disease. Normally patients suffering from this disease have a life expectancy of 25 years which can improve depending on the quality of treatment received so as to reduce the development of respiratory problems which may lead eventually to death. Most of the patients die at an early age because of the car diacmyopathy. According to certain statistical studies done on the survival rate of duschenne muscular dystrphy it was found that the survival rate has increased from 14.4 years in the 1960s to 25.3 years in the 1990s but the occurrence of cardiacmyopathy has decreased the years to 16.9. Its also found that a drastic increase in percentage of survival rate from 0% in 1960s to 53% in 1990s upon good quality treatment.

The Scarlet Letter Essay -- Literary Analysis, Nathaniel Hawthorne

Sin. The word itself is synonymous with evil, shame, and a host of other negative connotations. Everyone sins. Still, each individual copes with his or her sin uniquely. Do they burrow their ignominy inside or do they confess their wrongdoing? Which one is more preferable over the other? Author Nathaniel Hawthorne takes a stab at answering some of these profound life questions in The Scarlet Letter. Through the events that occur in the lives of the characters Roger Chillingworth, Arthur Dimmesdale and Hester Prynn, Hawthorne conveys his opinion that confessing and repenting sin is better than hiding sin. Roger Chillingworth’s character serves to represent the detrimental side effects that are conceived in a life as a result of continuing in sin without confessing. Chillingworth realizes what he has become due to his sinful vengeance when he says, â€Å"No life had been more peaceful and innocent than mine; few lives so rich with benefits conferred. Dost thou remember me? Was I not, though you might deem me cold, nevertheless a man thoughtful for others, craving little for himself, -kind, true, just, and of constant, if not warm affections? And what am I now? I have already told thee what I am! A fiend!† (Hawthorne 118). Roger is enslaved by his desire for revenge towards Dimmesdale, and in doing so, transforms himself from a wise, peaceful man, into a revenge-driven monster. In fact Hawthorne writes that, â€Å"This unhappy man had made the very principle of his life to consist in the pursuit and systematic exercise of revenge†¦Ã¢â‚¬  (177). During Arthu r’s death scene Roger has, â€Å"†¦a blank, dull, countenance, out of which life seemed to have departed† (Hawthorne 175). He also explains that, â€Å"†¦old Roger Chillingworth’s deceas... ...nt as each of the men feel in their own hearts. While Dimmesdale’s extreme depression most likely causes his fatal disease, Chillingworth’s vengeful attitude towards Arthur mutates him into a gargoyle whose sole purpose is to frighten away any joy that may exist in Dimmesdale’s life. On the other hand, Hester emerges victorious in the denouement of the tale, counseling countless other hurting women and successfully raising a daughter, Pearl. There is no doubt that Hawthorne utilizes the incidences in the lives of Arthur, Hester and Roger to illustrate that keeping your sin from the rest of the world is not the way to go, and that, to receive the most from life, like Hester, you must confess your sin. In the words of Nathaniel Hawthorne-â€Å"Be true! Be true! Be true! Show freely to the world, if not your worst, yet some trait whereby the worst may be inferred!† (177).

The Importance of the Concept of Cash Flow

Assignment: The importance of the concept of cash-flow for the business finance Definition: Cash flow is the movement of money into or out of a business, an account or an investment. Normally, when the cash inflow is greater than the cash outflow it is a sign of a good financial situation because cash flow is essential for the survival of a business or even to any individual financial condition. If the company can meet its obligations and keep a healthy inflow of cash it has a healthy situation and the management of the company can invest most of its time in developing the company.There are 3 types of cash-flows: Operating cash-flows, which is the money received or spent as a result of a company’s normal business activities. Investment cash-flows, which is the money received or spent through investing activities and thirdly the financing cash-flows, which is the cash received through debt or paid out as debt repayments. Example: Imagine that you run a shoe factory. Having cash is necessary for your business to flow. If you have cash you can pay your suppliers, your employees and yourself on time and so keep the business flow.Therefore if you, as an individual, receive your pay check, you can pay for all your expenses (e. g. housing, food, utilities, insurance, etc). Here we are speaking about operational cash-flow. Another way of creating cash is if you opt for purchasing and selling assets. This is normally a long term issue that can help your business grow and might lead to a net worth increase. This is called investment cash-flow. There are companies that are specialized in this area that manage funds that invest and divest in property.Finally, a third option you have is financing cash-flows. This includes any cash which comes from loans or other types of other debt that allow you to finance your cash flow. It is also used to finance the down payments made of debts. Conclusion: Based on the above, one understands the importance of managing carefully t he cash-flow and also having capacity to meet emergency situations in order to be protected from unexpected circumstances, be it in a business or personally.To be able to run a company in a healthy way it is important to have a good and open relationship with your banks and secure lines of credit for certain times of the year when there is a delay in the cash inflows and also when there is a specific opportunity that requires cash. Companies that manage their cash flow in a positive way have a much stronger possibility of being successful. An example of an unexpected situation, and for which many are not normally prepared, is the sudden downturn in an economy just like what has happened in Portugal in the past three years.The factors which have had the biggest impact in the financial viability of companies are the inflation rate and above all, the restrictions on access to cash (e. g. : loans). If a business is not able to manage its cash-flow carefully and is not capable of setting aside emergency reserves (access to loans), then in a situation like today it will not be able to finance its cash flows and might enter into default. In some cases more than the economic capacity of a company it is its financial situation that might lead to a bankruptcy.We can then say that having cash is crucial for an entity to survive because companies with ample cash on hand can invest the cash back into the business and so generate more cash and profit. An old saying: â€Å"When the going gets tough, Cash is King! † Bibliography: Marques, Manuel de Oliveira, â€Å"A Importancia do Correcto Entendimento do Conceito de Cashflow para a Analise e a Tomada de Decisoes Financeiras†, Estudos de Economia, vol. IV, n. 4, Jul-Sept 1984. Monica Alvares Ribeiro N? : 120499032

Conflict Can Be Character Building Essay

â€Å"Conflict Can Be Character Building† â€Å"Character building† is such a common phrase and has become a cliche designed to put a positive spin on painful experiences. While it is true to say that conflict is an inevitable aspect of life, it is not true to say that it always results in â€Å"building† people. In fact in some cases it tragically destroys them. While novelists and filmmakers, in particular, build a plotline which neatly introduces conflict, complications and crisis points which always lead to a positive resolution, real life doesn’t work that way. Stand by Me neatly follows this pattern, while real life conflicts such as friendship rifts, religious rivalries and political unrest may never be resolved and destroy many lives. Rob Reiner’s Stand By Me portrays conflict through its narrator and protagonist’s reflections of an important journey he took when he was twelve. It was a journey that helped him confront some of his own internal conflicts regarding the loss of his brother, grief and his relationship with his grieving parents. It also explored the personal conflicts of his peer group and their own internal struggles as well as the conflict they had with family and a rival â€Å"gang†. While Gordy’s â€Å"victory† in finding the body and standing up to Ace is a crisis point in which he emerges as a hero, we are aware that there are still conflicts that have been overlooked in the focus on the one experience. The other characters are glossed over as they return to their unhappy and dysfunctional homes and so too is the fact that the threat of retribution from their rivals. The film is tied up with a content Gordy who conveniently became the writer his older brother always told him he was, had a nice home and happy relationship with his own son and has memories of â€Å"friendship† to cherish. But we need to focus on the most tragic conflict from which his friend Chris does not survive. â€Å"He was stabbed in the throat; he died almost instantly. Although I hadn’t seen him for more than 10 years, I know I’ll miss him forever.† Group conflict is a reality most of us experience on a regular basis.It comes in many forms.It can be about friendship groups, family feuds, school or institutional authority, gang supremacy, sporting, political, religious or racial rivalries in the extreme state of outright war. Individuals and  groups do clash. Sometimes the conflicts are accepted as differences that will never change while other times they ignite violent reactions. Even bullying is seen as a conflict and for those who are truly affected by bullying and inturn suffer a life long struggle with mental health and self esteem-these people do not ‘build character’ whatever person they were has been destroyed. Instead of the polite, outgoing person-a new, changed character has come about and with it is drugs, self harm and eating disorders. Australia has seen many refugees and asylum seekers risking life and limb to reach our shores in an effort to escape conflict. We know that may of them don’t make it – many losing lives at sea and others scarred by the trauma of loss and their journeys. Our community has opened itself to many of the â€Å"lucky† ones who do make it here and yet they will tell you that the conflict in their lives haven’t â€Å"built† them but harmed them. Some have confessed that they will never recover, haunted by their experiences every day is a struggle. They don’t look back and say they are glad for the conflict as it gave them an opportunity to â€Å"build character†. Many people fear conflict with others but fail to consider the harm internal conflict has on them. There is an acceptance in dealing with or being concerned about conflict with others and internal conflicts still seem to be an issue most people are ashamed to acknowledge, much less discuss. True to its name they keep it all internal and wage a struggle on the inside.Internal conflict leads many to suffer silently on a daily basis and rather than build their character it can absolutely warp them and even break them. Depression, substance abuse (drugs and alcohol) as well as self harm, risky behaviours and suicide are all results of internal struggles that have not ended in â€Å"building† but instead ruining character. â€Å"Dealing with one young person’s sexual orientation was such an internal conflict that he turned to drugs and ended up a completely different personality who sadly overdosed. Friends and family just couldn’t understand why it ended so tragically.†- It is not an uncommon story. Character building happens in many ways. Ultimately, It happens through experience, growth, education, love, relationships, travel and support – to name a few. It is wrong to assume that true character growth can only happen  with painful experiences and conflicts. It may be the case that sometimes a conflict teaches us a great deal and can contribute another layer to our character, but it is also more often the case that conflict can start a chain of events that ends in tragedy and has a destructive effect on an individual or groups of people which can even reverberate for generations.

Explain the distinction between transaction costs and other costs that occur in economic systems.

Explain the distinction between transaction costs and other costs that occur in economic systems. IntroductionThe economic importance of transaction costs in widely recognized. In modern economies, transaction costs have become equally (and perhaps more) important than production costs. Early economic theory focused entirely on production costs assuming that transaction costs did not exist. However, nowadays it has become relatively more sensible to do research in transaction cost rather than production cost.Naturally, there are four parts to the essay. The first part explains the definition of transaction cost. The following parts try to compare the difference with production costs and look at factors contribute to transaction costs. The last part is giving case on retail industry to analysis changes in transaction cost cause restructure such as vertical integration, multi-channel and so on. I would like to point out to possible problems with finding support for the conclusions reached in this paper.Main body1 Definition of transaction costTransaction cost has been described by Arrow as the costs of running the economic system but besides that no clear definition has been provided.English: Sample solvency cone in 2 dimensions with...Broadly speaking, Transaction Costs are all costs of organizing and facilitating exchanges. They are not incurred by firms only. We as individuals incur transaction costs, when we buy a packet of cigarettes from newsagent or purchase cinema tickets. They account for over one third of US economy and are even higher for less efficient economies.A number of kinds of transaction cost have come to be known by particular names. Search and information costs are costs such as those incurred in determining that the required good is available on the market, who has the lowest price, etc.. Bargaining costs are the costs required to come to an acceptable agreement with the other party to the transaction, drawing up an appropriate contract, etc.. Policing and enforcement costs are the costs of making...

Animals - Metazoa - The Animal Encyclopedia

Animals - Metazoa - The Animal Encyclopedia Animals (Metazoa) are a group of living organisms that includes more than one million identified species and many millions more that have yet to be named. Scientists estimate that the number of all animal species- those that have been named and those that have yet to be discovered- is between 3 and 30 million species. Animals are divided into more than thirty groups (the number of groups varies based on differing opinions and the latest phylogenetic research) and there are many ways to go about classifying animals. For the purposes of this site, I often focus on six of the most familiar groups- amphibians, birds, fishes, invertebrates, mammals, and reptiles. I also look at many less familiar groups, some of which are described below. To begin, lets take a look at what animals are, and explore some of the characteristics that distinguish them from organisms such as plants, fungi, protists, bacteria, and archaea. What Is An Animal? Animals are a diverse group of organisms that include many subgroups such as arthropods, chordates, cnidarians, echinoderms, mollusks, and sponges. Animals also include a vast array of lesser-known creatures such as flatworms, rotifers, placazoans, lamp shells, and waterbears. These high-level animal groups may sound rather strange to anyone who has not taken a course in zoology, but the animals that we are most familiar with belong to these broad groups. For example, insects, crustaceans, arachnids, and horseshoe crabs are all members of the arthropods. Amphibians, birds, reptiles, mammals, and fishes are all members of the chordates. Jellyfish, corals, and anemones are all members of the cnidarians. The vast diversity of organisms that are classified as animals makes it difficult to draw generalizations that are true of all animals. But there are several common characteristics animals share that describe most members of the group. These common characteristics include multi-cellularity, specialization of tissues, movement, heterotrophy, and sexual reproduction. Animals are multi-cellular organisms, which means their body consists of more than one cell. Like all multi-cellular organisms (animals are not the only multi-cellular organisms, plants, and fungi are also multi-cellular), animals are also eukaryotes. Eukaryotes have cells that contain a nucleus and other structures called organelles that are enclosed within membranes. With the exception of the sponges, animals have a body that is differentiated into tissues, and each tissue serves a specific biological function. These tissues are, in turn, organized into organ systems. Animals lack the rigid cell walls that are characteristic of plants. Animals are also motile (they are capable of movement). The body of most animals is arranged such that the head points in the direction they move while the rest of the body follows behind. Of course, the great variety of animal body plans means that there are exceptions and variations to this rule. Animals are heterotrophs, meaning they rely on consuming other organisms to obtain their nourishment. Most animals reproduce sexually by means of differentiated eggs and sperm. Additionally, most animals are diploid (the cells of adults contain two copies of their genetic material). Animals go through different stages as they develop from a fertilized egg (some of which include the zygote, blastula, and gastrula). Animals range in size from microscopic creatures known as zooplankton to the blue whale, which can reach as much as 105 feet in length. Animals live in virtually every habitat on the planet- from the poles to the tropics, and from the tops of mountains to the deep, dark waters of the open ocean. Animals are thought to have evolved from flagellate protozoa,  and the oldest animal fossils date back 600 million years, to the latter part of the Precambrian. It was during the Cambrian period (about 570 million years ago), that most major groups of animals evolved. Key Characteristics The key characteristics of animals include: multi-cellularityeukaryotic cellssexual reproductionspecialization of tissuesmovementheterotrophy Species Diversity More than 1 million species Classification Some of the better known groups of animals include: Arthropods (Arthropoda) - Scientists have identified more than one million arthropods species and estimate that there many millions of arthropod species that have yet to be identified. The most diverse group of arthropods is the insects. Other members of this group include spiders,  horseshoe crabs, mites,  millipedes,  centipedes, scorpions, and crustaceans. Chordates (Chordata) - There are about 75,000 species of chordates alive today. Members of this group include vertebrates, tunicates, and cephalochordates (also called lancelets). Chordates have a notochord, a skeletal rod that is present during some or all of the developmental stages of their life cycle. Cnidarians (Cnidaria) - There are about 9,000 species of cnidarians alive today. Members of this group include corals, jellyfish, hydras, and  sea anemones. Cnidarians are radially symmetrical animals. At the center of their body is a gastrovascular cavity that has a single opening encircled by tentacles. Echinoderms  (Echinodermata) - There are about 6,000 species of echinoderms alive today. Members of this group include feather stars, star fish, brittle stars, sea lilies, sea urchins, and sea cucumbers. Echinoderms exhibit five-point (pentaradial) symmetry and have an internal skeleton that consists of calcareous ossicles. Mollusks (Mollusca) - There are about 100,000 species of mollusks alive today. Members of this group include bivalves, gastropods, tusk shells,cephalopods, and a number of other groups. Mollusks are a soft-bodied animals whose body has three basic sections: a mantle, a foot, and a visceral mass. Segmented Worms (Annelida) - There are about 12,000 species of segmented worms alive today. Members of this group include earthworms, ragworms, and leeches. Segmented worms are bilaterally symmetrical and their body consists of a head region, a tail region, and a middle region of numerous repeated segments. Sponges (Porifera) - There are about 10,000 species of sponges alive today. Members of this group include calcarious sponges, demosponges, and glass sponges. Sponges are primitive multi-cellular animals that have no digestive system, no circulatory system, and no nervous system. Find out more:  The Basic Animal Groups Some of the less well-known animal groups include: Arrow worms (Chaetognatha) - There are about 120 species of arrow worms alive today. Members of this group are predatory marine worms that are present in all marine waters, from shallow coastal waters to the deep sea. They are found in oceans of all temperatures, from the tropics to the polar regions.Bryozoans (Bryozoa) - There are about 5,000 species of bryozoans alive today. Members of this group are tiny aquatic invertebrates that filter food particles from the water using fine, feathery tentacles.Comb jellies (Ctenophora) - There are about 80 species of comb jellies alive today. Members of this group have clusters of cilia (called combs) that they use to swim. Most comb jellies are predators that feed on plankton.Cycliophorans (Cycliophora) - There are two known species of cycliophorans alive today. The group was first described in 1995 when scientists discovered the species Symbion pandora, more commonly known as the lobster-lip parasite, an animal that lives on the mouth parts of Norwegian lobsters. Cycliophorans have a body that is divided into a mouth-like structure called a buccal funnel, an oval mid-section, and a stalk with an adhesive base that clasps onto the setae of the lobsters mouth parts. Flatworms (Platyhelminthes) - There are about 20,000 species of flatworms alive today. Members of this group include planarians, tapeworms, and flukes. Flatworms are soft-bodied invertebrates that have no body cavity, no circulatory system, and no respiratory system. Oxygen and nutrients must pass through their body wall by means of diffusion. This limits their body structure and is the reason these organisms are flat.Gastrotrichs (Gastrotricha) - There are about 500 species of gastrotrichs alive today. Most members of this group are freshwater species, although there are also a small number of marine and terrestrial species. Gastrotrichs are microscopic animals with a transparent body and cilia on their belly.Gordian worms (Nematomorpha) - There are about 325 species of gordian worms alive today. Members of this group spend the larval stage of their life as parasitoid animals. Their hosts include beetles, cockroaches, and crustaceans. As adults, gordian worms are free-living organi sms and do not require a host to survive. Hemichordates (Hemichordata) - There are about 92 species of hemichordates alive today. Members of this group include acorn worms and pterobranchs. Hemichordates are worm-like animals, some of which live in tubular structures (also known as a coenecium).Horseshoe worms (Phoronida) - There are about 14 species of horseshoe worms alive today. Members of this group are marine filter-feeders that secrete a tube-like, chitinous structure that protects their body. They attach themselves to a hard surface and extend a crown of tentacles into the water to filter food from the current.Lamp shells (Brachiopoda) - There are about 350 species of lamp shells alive today. Members of this group are marine animals that resemble clams, but the resemblance is superficial. Lamp shells and clams are anatomically quite different and the two groups are not closely related. Lamp shells live in cold, polar waters and the deep sea.Loriciferans (Loricifera) - There are about 10 species of loriciferans alive t oday. Members of this group are tiny (in many cases, microscopic) animals that live in marine sediments. Loriciferans have a protective external shell. Mud dragons (Kinorhyncha) - There are about 150 species of mud dragons alive today. Members of this group are segmented, limbless, marine invertebrates that inhabit the seafloor sediments.Mud worms (Gnathostomulida) - There are about 80 species of mud worms alive today. Members of this group are small marine animals that live in shallow coastal waters where they burrow in the sand and mud. Mud worms can survive in low-oxygen environments.Orthonectids (Orthonectida) There are about 20 species of orthonectids alive today. Members of this group are parasitic marine invertebrates. Orthonectides are simple, microscopic, multi-cellular animals.Placozoa (Placozoa) - There is one species of placazoa alive today, Trichoplax adhaerens, an organism that is considered to be the simplest form of non-parasitic multi-cellular animals alive today. Trichoplax adhaerens is a tiny marine animal that has a flat body that consists of an epithelium and a layer of stellate cells.Priapulans (Priapula) - The re are 18 species of priapulids alive today. Members of this group are marine worms that live in the in muddy sediments in shallow waters up to 300 feet deep. Ribbon worms (Nemertea) - There are about 1150 species of ribbon worms alive today. Most members of this group are marine invertebrates that live in seafloor sediments or attach themselves to hard surfaces such as rocks and shells. Ribbon worms are carnivores that feed on invertebrates such as annelids, mollusks, and crustaceans.Rotifers (Rotifera) - There are about 2000 species of rotifers alive today. Most members of this group live in freshwater environments although a few marine species are known. Rotifers are tiny invertebrates, less than one-half of a millimeter in length.Roundworms (Nematoda) - There are more than 22,000 species of roundworms alive today. Members of this group live in marine, freshwater, and terrestrial habitats and are found from the tropics to the polar regions. Many roundworms are parasitic animals.Sipunculan worms (Sipuncula) - There are about 150 species of sipunculan worms alive today. Members of this group are marine worms that inhabit shallow, intertid al waters. Sipunculan worms live in burrows, rock crevices, and shells. Velvet worms (Onychophora) - There are about 110 species of velvet worms alive today. Members of this group have a long, segmented body and numerous pairs lobopodia (short, stubby, leg-like structures). Velvet worms bear live young.Waterbears (Tardigrada) - There are about 800 species of waterbears alive today. Members of this group are small aquatic animals that have a head, three body segments, and a tail segment. Waterbears, like velvet worms, have four pairs of lobopodia. Keep in Mind: Not All Living Things Are Animals Not all living organisms are animals. In fact, animals are just one of several major groups of living organisms. In addition to animals, other groups of organisms include plants, fungi, protists, bacteria, and archaea. To understand what animals are, it helps to be able to articulate what animals are not.  The following is a list of organisms that are not animals: Plants - green algae, mosses, ferns, conifers, cycads, gingkos, and flowering plantsFungi - yeasts, molds, and mushroomsProtists - red algae, ciliates, and various unicellular microorganismsBacteria - tiny prokaryotic microorganismsArchaea - single-celled microorganisms If youre talking about an organism that belongs to one of the groups listed above, then you are talking about an organism that is not an animal. References Hickman C, Roberts L, Keen S. Animal Diversity. 6th ed. New York: McGraw Hill; 2012. 479 p. Hickman C, Roberts L, Keen S, Larson A, lAnson H, Eisenhour D. Integrated Principles of Zoology 14th ed. Boston MA: McGraw-Hill; 2006. 910 p. Ruppert E, Fox R, Barnes R. Invertebrates Zoology: A Functional Evolutionary Approach. 7th ed. Belmont CA: Brooks/Cole; 2004. 963 p.

Exercise in Writing With Specific Details

Exercise in Writing With Specific Details Specific details create word pictures that can make your writing easier to understand and more interesting to read. This exercise will give you practice in revising sentences to make them more concrete and specific. Instructions Revise the following sentences to make them more concrete and specific. ExampleThe sun came up.At 6:27 on March third, the sun rose in a cloudless sky and flooded the earth with liquid gold. The food in the cafeteria was unappealing.We painted part of the garage.She sat by herself in the coffee shop.The kitchen was a mess.Marie looked sad.I waved to my pet.The car sped away.The waiter seemed to be impatient and annoyed.He was hurt in a boating accident.I felt tired after practice.She enjoys listening to music.There was a strange smell in the attic.The movie was stupid and boring.She ate lunch at a restaurant with her sister.It was noisy in the room.

Study of Belt Drive Lab Report Example | Topics and Well Written Essays - 2000 words

Study of Belt Drive - Lab Report Example Though gears are more efficient, they can only work with fixed gear ratios. Various in case of belts they can work with continuously varying sizes of the pulleys, thus enabling usage at all levels. Belts are used in applications in the kitchen grinders to cars. While belts can transmit power, they are generally considered inefficient because of the slip between the pulley and the belt. This also results in ineffective transmission ratio and hence the speed. The slip of a belt depends on the coefficient of friction between the two, the shape of the belt and the torque transmitted. Belts used can be flat belts which are supposed to have a higher slip compared the vee belts. Originally, belts were made of leather and rubber but today a number of synthetic materials and steel based belts are available that reduce the wear and tear. The relationship between the tensions in the slipping pulley is studied and recorded by Grosjean1 and Fawcett and Burdes2 using the apparatus shown in the figure 1. The details are shown in the calculations below: 1. The motor voltage is set at 10V and the angle of contact between the pulley and the string is made 90 degrees. The pulley direction is maintained such that the weight tension is more than the spring tension at the spring balance end. The theoretical values and the experimental values do not tally. ... 3. Apparatus The experiment has the following apparatus in place as shown in figure 1. 1. There is a variable speed DC electric motor driving pulley of a fixed radius. 2. The pulley has on one end a series of weights which is variable from 0 N to 10 N. 3. On the other end, the string running over the pulley supports a spring balance which helps in measuring the tension on the other side. 4. The angle of contact between the pulley and the string can be set to four different values 5. The motor voltage and current is measured using digital meters and the rotational speed of the pulley is measured using a digital tachometer. 4. Procedure The following procedure is followed during the experiment: 1. The motor voltage is set at 10V and the angle of contact between the pulley and the string is made 90 degrees. The pulley direction is maintained such that the weight tension is more than the spring tension at the spring balance end. 2. Load T2 is varied by hanging a range of weights on the string. For each weight the string tension along the spring balance is measured and recorded. 3. The load is varied until the motor stalls and the red current control light starts flickering. 4. This operation is repeated for various string contact angles of 180, 270 and 360 degrees. 5. For one contact angle alone, in addition to measuring the tensions, the pulley speed, the voltages and the current at the motor end are also measured and recorded. 5. Results The results of the above experiment are recorded below: Belt Drive Results 90degrees T2 T1 Voltage (V) Current (A) Motor Speed (rpm) Motor Speed

Consider why management should be designated a profession, with Essay

Consider why management should be designated a profession, with managers as 'professionals' who demonstrate not only leadership - Essay Example Sometimes a person working in the organisation tends to take on the role of a manager and employee simultaneously. For example, a sales manager of the organisation performs the role of manager while directing the sales force in order to meet the goals of the organisation but at the same time when he is contacting a customer the employee performs a non-managerial role. It can be said that in the former role the person directs the efforts of other members and in the latter role he is utilising the skills as sales man in order to meet the objectives of the organisation. Management is being involved in the act of achieving the objectives of organisations (Tripathi & Reddy, 2007, p. 2). With respect to organisational behaviour, management and organisational behaviour are inter-connected. Managerial work involves complexity, it is unpredictable and enriched with excitement and opportunity. The functions of management are â€Å"planning, organising, leading and controlling.† As organ isations make use of various sources in achieving the goals and objectives, in management the resources can be classified in four groups, namely, human, physical, financial and information resources (Griffin & Moorhead, 2011, p. 8). Organisational behaviour can be defined as a study of human behaviour with the context of organisation with the main focus on individuals and groups’ actions. Thus, it includes the exploration of both organisational and managerial processes in the context of an organisation (Brooks, 2007, p. 2). Organisational behaviour can also be defined as a broad area which aims at studying the actions of people in the organisation. Thus, managers can use the related theories, as well as knowledge, in relation to organisational behaviour in order to improve management practice and influence the employees to make them work effectively and attain the goals of organisations. The most successful organisations tend to make the best of use of the employees energies and talent. Organisations, which are able to effectively manage the employees, usually hold an advantage over its rivals. According to Pfeffer (1998), firms which have the ability to manage people can reap up to 40% gain and can build in commitment, learning, involvement and competence of the organisations. As employees are vital to the success of the organisation, interaction from mangers are also key towards success of management. Therefore, a manger that possesses skill in organisational behaviour will be able to effectively work with its colleagues and employees in the organisation and also assist, influence and support in achieving the goal and objectives of organisations. In today’s business environment the role of a manger is vital for the growth and better functioning of the business. Managers are important in any business and responsible for all the major activities which take place in the organisation. The main role of the management is delegating the various tasks to the most competent staff members. Before going into detail let us evaluate the characteristic of management (McGinnis, n.d, p. 39). In order to be effective manager need to possess various skills right

Learning protfolio Essay Example | Topics and Well Written Essays - 1500 words

Learning protfolio - Essay Example The three components that influence this include are the intellectual; the physical; and the emotional or motivational. The validation of this concept owes to the fact that I have always looked forward to know the reasons why some employees or even companies become rivals in work related settings, which answers my question that cultural intelligence exist within the body, the heart, and the head. In depth, communication is a key factor in realizing any objective, especially in long-term missions. Cross-cultural communication is an important factor in companies that need to have an edge over their competitors (Peterson, 2004). On the other hand, my research shows that both cultural intelligence and emotional intelligence have a strong coalition since they both work together to apply to the social affairs amongst individuals as well as their significance to modern establishments. The topic explores the essentiality of different cultural backgrounds versus emotional quotient in an organization and the manner in which they interrelate to find a perfect equilibrium through human perspectives. The focus deals with decision-making actions, the manner of intervening with emotions in management and building capacities for the development of a common resolution that eventually becomes an extra importance in personal associations (Peter & John, 1990). Evidently, an individual that poss esses a high emotional intelligence combined with cultural intelligence makes him or her a rational being and concurrently makes every individual different from another. The topic also illustrates that companies experience cross-cultural behaviours, which are frequently very differentiating. For example, any new employee who joins an organization always takes an opportunity in the first few days, weeks or months to interpret its cultural code. In any big firm, sparring subcultures also tend to encroach in their activities. 3. What

From Copycats to Innovators Case Study Example | Topics and Well Written Essays - 1000 words

From Copycats to Innovators - Case Study Example After knowledge acquisition, the multinationals then focus on mid-tech innovative products thus leading to affordable products through the reverse innovation process. Good examples of new innovations are China's BYD, a battery maker that has attained huge market in developing electric cars and Tata’s Nano Car that is cheaply priced at approximately $ 2,500 and mass-produced across the globe (Peng, 2013). Another core capability of emerging multinationals is the ability to adapt the emerging technologies to small-scale markets of the developing economies. In this case, the company is capable of developing a specialized variation of the product and incrementally improving the product in order to meet the needs of the niche market (Peng, 2013). For instance, Samsung of Korea and Acer from Taiwan have built their global reputation and market share through adapting the technology to the domestic markets and focusing on specialized variations of the mainstream products offered by mu ltinationals in developed economies (Peng, 2013). Emerging multinationals enjoy cheap labor and access to natural raw materials in their production process (Peng, 2013). Developing countries enjoy the high number of semi-skilled and skilled labor that offer their services at low wages and huge natural raw materials thus reducing the overall costs of production. In addition, the companies face lenient government regulation due to low concerns about climate change, product quality standards and pollution in the economy (Peng, 2013). The emerging multinationals have more freedom in initiating new structures and values, unlike the established global players that have long histories and static cultures (Peng, 2013). The multinational from developed countries enjoy certain core resources and capabilities that enable them to compete effectively in the market.

Personal statement Essay Example | Topics and Well Written Essays - 500 words - 27

Personal statement - Essay Example My interest in business grew with time. Also, there was a time when I had to help both my sister and cousin in their business. They were selling souvenir gifts for several celebration events, such as national day, weddings and Henna nights. I took the responsibility of dealing with costumers, receiving their calls and coordinating with them. Furthermore, I came up with beneficial ideas for marketing their products. We started with an official Instagram account to display photographs of their work and we supported this by placing advertisements in daily newspapers. Our elegant souvenirs won the admiration of many people and we did transactions with a quantum of well known companies. Handling such customers demanded high level of confidence and good communication skills. It also required good product knowledge, which means I had to have good memory. During my high school education years, I had many honorable scientific achievements. I was voted in as the scientific researches club president by students. I presented my school in the Qatari high schools scientific researches competition. Our school was ranked in the top ten and we were able to reach the playoffs. Moreover, I had been chosen from the school Academic Advisor to be one of the five girls to examine the Pisa International Exam. As a participant, this improved my time management ability as well as my ability to meet deadlines. Moreover, I learnt that success demands hard work and setting priorities effectively. I have also discovered the importance of volunteering, especially when it becomes evident that you have made some changes that better the lives of other people who in one way or the other lost hope. That happened through the volunteering in Qatar Charity. I used to transfer funds from donors to facilitate the construction of mosques and projects to help countrie s suffering from famine and persecution. What a wonderful feeling when you hear the word â€Å"

The problem with many organizations, and especially the ones that are Essay

The problem with many organizations, and especially the ones that are falling, is that they tend to be overmanaged and underled. - Bennis & Nanus, 1997 - Essay Example What this does is to make sure that there is a lot of trouble with regards to various processes and activities working within the realms of the different strategies and tactics employed by the organization in the first place. These problems stem from the fact that there is a complete misunderstanding on the part of the company heads to devise proper and adequate mission and vision statements and the lack thereof suggests a thing or two concerning the enormous predicaments that have thus come up with the passage of time and a major loss of resources on the part of this organization that we are talking about here, in the general sense. Organizations have forgotten the buzzword of simplicity and doing things as and when they come. What this zig zag motion of doing many activities at the same time has done is to ensure that there is complete lack of sequence within the organization’s activities and tasks as well as cohesiveness seems to have been lost in all this muddle. On the part of the company, this is an entirely negative picture that we are discussing here. Management is an art and it needs to be practiced in a manner that the company’s different departments work in a cohesive and unified fashion than the other way round. The organizations that are falling way behind their expected marks that they had set for their own selves have started to realize that over-management is not an art rather the same comes to haunt them at some point in time. Leadership is also a skill which is not present everywhere since being under-led means that the leader lacks in more than one quality and this can come as a huge surprise for the organization itself as the leader has to deliver when the need is to deliver, all said and done. The values that the leader portrays are very important as this forms the bridge between him and the people who are being led under him. Values thus form the cornerstone of the term called motivation as it in essence forms the basis for a whole

Personal statement Essay Example | Topics and Well Written Essays - 500 words - 27

Personal statement - Essay Example My interest in business grew with time. Also, there was a time when I had to help both my sister and cousin in their business. They were selling souvenir gifts for several celebration events, such as national day, weddings and Henna nights. I took the responsibility of dealing with costumers, receiving their calls and coordinating with them. Furthermore, I came up with beneficial ideas for marketing their products. We started with an official Instagram account to display photographs of their work and we supported this by placing advertisements in daily newspapers. Our elegant souvenirs won the admiration of many people and we did transactions with a quantum of well known companies. Handling such customers demanded high level of confidence and good communication skills. It also required good product knowledge, which means I had to have good memory. During my high school education years, I had many honorable scientific achievements. I was voted in as the scientific researches club president by students. I presented my school in the Qatari high schools scientific researches competition. Our school was ranked in the top ten and we were able to reach the playoffs. Moreover, I had been chosen from the school Academic Advisor to be one of the five girls to examine the Pisa International Exam. As a participant, this improved my time management ability as well as my ability to meet deadlines. Moreover, I learnt that success demands hard work and setting priorities effectively. I have also discovered the importance of volunteering, especially when it becomes evident that you have made some changes that better the lives of other people who in one way or the other lost hope. That happened through the volunteering in Qatar Charity. I used to transfer funds from donors to facilitate the construction of mosques and projects to help countrie s suffering from famine and persecution. What a wonderful feeling when you hear the word â€Å"

My Idea of a Professional Teacher Essay Example for Free

My Idea of a Professional Teacher Essay A student is nothing without his/her teacher. Without them we would know nothing and be nothing. The teacher is the one that helps the student understand everything around him/her. The teacher’s pride and glory is to know that he/she helped create a student that would someday live a successful life. When the word â€Å"professional teacher† was said, Sir Camacho comes to my mind. Even though there are a lot of great teachers in Regional Science High School, I chose him because he is a teacher that everyone likes, he is a teacher that is strict but very fun to be with, and he is a teacher that turns something so hard to something very understandable, he is a teacher that understands his students, and helps them in times of need. I remember the first day of being a junior; Sir Camacho was our first subject teacher, I thought he was a very strict teacher that wants every lesson he teaches to be understood by the students immediately, but I was proven wrong. We got along very well and he even shared his experiences to us—his students. Aristotle loves him, he gives us some advices, and we share some secrets with him. I consider Sir Camacho as one of the great teachers that taught me. He is a man that can be a teacher at the same time a friend. Words can’t be enough to describe how much I’m thankful of him and the great knowledge he shared us. Sir Camacho should really be called Superman.

Introduction To Woman Dress Modestly

Introduction To Woman Dress Modestly Nowadays, as we know that dress code is very important to man or women that mentioned by the community now because dress code is represent a person respect to another person. Dress modestly is an issue that happening in our daily life or working life. Modestly is all about showing a persons behaviour, social status, dress and values. Yet for women, they do not care any things about safety that they wearing clothes where very expose their body or rock and they think this kind of wearing styles will bring them to pretty and feel that they are in the centre of the world nowadays. But all these stuff also determine level of social problem of a country and whole world countries also faced same problem that changing the style of girls dressing. The way of girls dressing like expose their body is a dangerous action that can caused criminal happened and the girl will be hurt at the end. Sometimes, the girl not only hurt yet she may be killed by criminals. For an example, there is a famous rape case in the Indonesia where an India lady raped by few criminals in the bus until dies and she is not wearing so expose. So that, government was set few rules or laws that required women dress modestly based on these few rape cases. From that laws set, it may decrease the rate of criminal happened. RESEARCH ON DRESS MODESTLY OF WOMEN Rules and regulations in Malaysia In Malaysia, the school uniform rules are for all students whatever boys or girls, they must wear their shirts or pants over kneel of the leg. Not only for school students, but for every parent that think want visits their child in the school, are they needed to follow these rules. Types of clothing to dress decently There are four types of clothing that mentioned dress decently, such as formal or informal, party attire and house coat. All these four types of clothing is a good guideline for every women in their daily life even though they have to work at outside or inside house or have to attend certain wedding dinner or party. These are some example of formal clothing for women in their workplace.http://businescasualforwomen.com/wp-content/uploads/2012/05/ACFDF9.jpg This is an example of party attire of women dressed in modestly.http://i00.i.aliimg.com/wsphoto/v0/530454962_1/European-American-style-font-b-women-b-font-font-b-Attire-b-font-rivets-shoulder-evening.jpg Why the rules must require women dress decently? There are many harmful matter that faced by woman who did not dress decently. For safety Girls or women should dress decently before step out from the house even in the house because if you are like to dress that just want to expose your body then you just bring benefits to the man that always looking to you and attract them to do criminal on you because of you want to be more sharp in the other eye. Majority of girls or women did not realise this fact. There are many cases that published in the newspaper to show that many criminal cases such as murder or rape the women or girl whose didnt dress decently. Clothing can also be used as sexual signal. Looks more professional The looks of the way women dressing will be professionalism. In the other word, clothing can give stating or claiming personal or cultural identity. When you are dressing decently, you are giving good impression to other and let other treat you better. So that, in many societies, women have to dressed decently to meeting with customer if not the customer will think the women who meeting with him or her is not serious in the business. In this case, women wearing properly will bring her leadership character when she is leading a team to the more professional culture in the office. Keep body warm In the mentality and physically of women, they could not face any harm form outside such as cold weather. From the biological aspect, body structure of women is weaker than mans body structure so that they have to cover their body with clothes to avoid getting sneeze and cough. If they are getting cough or sneezing, they may different with usual in emotional and get them to depress in their life, such as student or employee and this is reason for self-murder case happened. The way to increase knowledge of dress decently in women As one friend for whose dressing that exposes their body, we should advise them to wear properly to avoid dangerous or criminal no wonder that you are. Besides that, we as family member should advise them do not dress too expose their body. Yet we as family member done this, we should having family meeting or family day to remind them back also. As the government, we should enforce or make the laws and rules more strengthen to avoid the rate of criminal case increase. Furthermore, to decrease the rate of criminal, the government should organise campaign or talk to increase alertness of women. The government should organise training for women learn self-defence art as a way to protect themselves from criminals even though they are wearing modest dressing. Besides that, the police should make more portals in certain dangerous place to avoid criminal case of women increase. The places where there is higher risk of womens safety are playground, recreational park, shopping complex and car park. Conclusion and recommendations From the education aspect, we should increase this kind of knowledge for women into girls who are growing up into women and in another side, as a parent, we should implant some religious knowledge such as Islam, Buddha, Christian and India religious teaching to our children to stop this sad matter that is happening around them. By learning this knowledge, women not only understand other religious knowledge but also understanding the facts which will eventually help them someday. As my opinion, all parties should work together and solve this issue especially the women. Women should change their clothing style to ensure that they are in safety and do not try wear some clothes that expose their body and then make their life in risk. Sometimes, we as friend should accompany them and help them to choose suitable dress and clothes to avoid they dont know how to choose and then choose wrong dress and clothes and make their life in risk. Dress indecently may be make you feel beautiful and get attention when people is surrounding you but please do not make yourself look like yourself wanted to do it because your life is given by GOD and is precious to your parents. So do not make them sad for the sake of your happiness because this happiness would not last long. INTRODUCTION TO DIVORCE Divorce is the legal separation of husband and wife, affected by any reasons that make them lost confidence on their marriage and also the divorce must have the judgement of a court by accepted custom. (thelawfictionary.org) A big change that has occurred in the Western families are an increased with high rate in divorce. In the last 20 years, the rate of divorce was increased with high rate in Western countries. For example, 20 years ago in Australia, only one marriage in ten ended in divorce but the figure is more than three multiples nowadays. (Australian Bureau of Statistics, 1996) http://epp.eurostat.ec.europa.eu/statistics_explained/images/c/c0/Crude_divorce_rate%2C_selected_years%2C_1960-2011_%281%29_%28per_1_000_inhabitants%29.png Based on statistic from Eurostat, Latviais reached highest rate of divorce on the Western countries that is 4.0 billion. For the coming Western country, Luxembourg is the next of the Latviais that reached 3.4 billion at the 2011. RESEARCH ON DIVORCE Causes that lead the marriage into divorce There are many causes that will affect the husband and the wifes marriage and lead them into divorce. Divorced can be caused by simple mistake done by any party of the family and there is no point if the people did wrong and did not realise and correct it to save the marriage based on what they have swear in the wedding. Cheating and dishonest when having extra illegal relationship Many respondents said that if their life partner cheated or lie to them, they could end the relationship. They could not live with another life partner that lied to them before because they think this is ashamed. By cheating, the other spouse would lose their trust towards their partner. When there is lack of trust, misunderstanding occurred easily because none of them actually wanted a proper solution for their conflict. They have extra illegal relationship based on the situation that another life partner dishonest to their spouse in return for another life partner. This situation is frequently happened to the majority of marriage. Higher income Usually, husband is the sole bread winner but nowadays women play the roles of wife is now earning more income than the husband. Eventually the wife decided to take control of whole family disregarding to the feeling of the husband. This is known as the queen control where the wife has more authority than the husband. So the wifes ego attitude has brought up into family conflict and the husbands ego underestimate. This will bring the misunderstanding to both parties where both parties could not tolerance with each other and this bring their marriage to broken and afterwards, there are very hard to them recover back their relationship and marriage. Effects after husband and wife divorced There are many effects after husband and wife divorced and this will bring many harmful effects to their child. Not only they will bring effect to their child but to their own family members, community or worldwide. These are some effects as stated as below: To family members or own self The effect of divorced will bring more suffer and pain or sadness to their own family member first because they are the one closed with divorced people. Furthermore, the people who divorced may thinking lifeless or something related to negative could do some stupid actions like revenge to their life betrayer who betray and dishonest on their marriage before. They will lost confidence on any relationship and marriage to avoid them get hurt again. In addition to divorce, there are many divorced people hide their feeling and afraid to seek assistance from outside and this will affect their daily life become more tough and stressful than other normal people. This means their mentality is already affected by divorce this word. Besides that, they afraid to know new friend even try to enlarge their social network because they keep that outsider is the one who will bring dangerous to them and they could not face any pain or sadness any more. Many parents no matter is father or mother, they will face mentality problem after they are divorced and this problem will cause divorced parents child will get suffer and pain because of abuse from their parents. Child abuse can be sexual abuse from their own parent whose are divorced to fulfil their requirement. The child could not get a good and memorable childhood because they are live in incomplete family. The child will be growth in an incomplete family and their mentality will be affected and do stupidest action to make them happy and enjoy by doing some actions related to social problem, such as taking drug, alcohol and so forth. Neighbourhood Generally, a family is not complete by having divorced in that particular family. The divorced story will become a gossip that discussed by neighbours although this is a common matter that will happened if something happened to your family but it is too hurt a people when you are talking and chatting his or her gossip behind when he or she know it. Sometimes, a couple had divorced and then it can be form a bad reputation to other family members. It is because people will not sympathise to what happened to you but they will make joke or keep laughing on you and this is caused divorced couples cannot face any stress because this is most stressful thing they have to face. This is what we call it as human being. Besides that, the other family will feel ashamed on your divorced marriage because they think the people who dishonest in the marriage are their own relatives but not for the other side or they will put the fault into the people who divorced with their relatives and they will start the gossip and spread it out. Community For the divorced family or couples, they will hard to face community ashamed because they think they are isolated from outside party and they only focus his or her own social network and they try do not enlarge it but sometimes they are tried to know more new friends yet the community will think divorced couples or family is unlucky for them and think they make mistakes in their marriage. The child from divorced families will be isolated from their friends in the school or college because they tend to stay out from the trouble by avoid who from the divorced family. The child from divorced family also will underestimate by other friends in the school because they may dont have father or mother to accompany them growth together. Eventually, the child from divorced family will get influence by their bad or evil friends because there is no good friends want be friend with them so they try to be friend with those are the gangster in school to get protection or involved on their gangster activities, such as bully other students or take illegal items to enjoy himself or herself. For an example of illegal items, drug, alcohol and so forth. Afterwards, they are made mistake in the school need their parents to meet with principal rather than their parents need work at outside so that their parents hard to work or find job and they will face jobless. The parents already divorced and adopt the child with single part but they need to take care the whole family with one salary. Nation If the rate of divorce for a country is high, that means the country do not make any policies to stop this situation continue happened. In addition, the image of the country will be spoiled at the same time. In spite of the rate of divorce increasing tremendously yet the separation of family still continue increasing equally. Child from divorced family will be friend with gangster because the divorced parents spend time in their working time rather than spending time with their children. So that, they are making trouble in everywhere and caused the rate of social problem increased. In spite of the rate of social problem increased yet the security of the country will be challenged by all these issues and problems of the child and gangster made. Conclusion and recommendation to reduce the rate of divorce Divorce is a hot topic that has been discussed by community. Divorce also bring many painful and sad memory to whoever affected by the divorce process or separation. Divorce has been classified as a social problem and this will affect the process of develop for a country. Without any understanding and honest between each other in couple, there is will be separation for them. In the conflict between couple, the most suffer is their children and they never think about it. They only care about their own benefit and make it to the court to judge their children pass to who to take care.

Joseph Hellers Catch 22 Essay -- Comparison Compare Contrast

Catch 22 Comparison Paper Catch 22 by Joseph Heller is a complex and intricate novel. Heller uses many themes, does not have the story line in chronological order and often uses irony in his descriptions. Many of the themes can be compared to other literature. One of the themes that can be compared is fear in war. The idea is that the evils and cruelty of war can make a grown man go back into a "fetal" state. This can be seen in The Ball Turret Gunner by Randall Jarrell and can be compared to the metaphor used in chapter five of Catch 22. In this chapter Yossarian talks about the tight crawl space which led to the plexiglass bombardier’s compartment. This can be looked at as the passageway to fear. Every time Yossarian climbs down he is entering a womb. Yossarian is depicted as being scared and that is why he goes down in the "womb" to feel secure. There, he is nothing but a scared child in a mother’s womb wanting to come out but he can’t. This can also be said for the character in the Ball Turret Gunner. The first lines the speaker says that he has had no choice but to be in this position of being in the belly of the bombardiers compartment. There he too feels as if he is nothing but a small child in his mother womb. He describes his helplessness when he says that he is "six miles form earth and loosed from the dream of life". However, the speaker in Ball Turret gunner goes to a further extent when he says that after the "nightmare", and he is killed and washed out of the compartment with a hose. Another theme addressed in Catch 22 was religion. In Catch 22 the characters questioned whether or not God was real. Many points are brought out by this question. One question is if God loves us so much, why are human lives va... ... kill. So no matter how patriotic Clevingers tear filled speech was death is death and nobody wants that fate. In One Flew Over the Cuckoo’s Nest McMurphy tries to make the outside world seem so good which is true to the reader because of the reader’s knowledge of the evil plans that Nurse Ratchet has in store. However, the characters are not mentally ready for the outside world. They have been locked up for so long in the "prison" that they could not handle the evils presented to them by other people. Nurse Ratchet has taken away their self-confidence and they can not deal with other people criticism. In the part of the novel when McMurphy takes them on a fishing trip, it is seen how fragile they are. In the bait shop they are torn down buy the loafers there and they really loose confidence. The prison has impacted them and will leave a permanent scar mentally.

Role of Law in the Little Rock Crisis Essay -- Segregation Race

Freedom of speech and press, or freedom of expression, are "fundamental rights". Without these freedoms a truly free society cannot exist. By definition, they allow the citizens to communicate their ideas both verbally and in print. There are many advantages, as well as disadvantages, that an individual receives these rights. However, as with most constitutional freedoms, free of expression can be limited under certain circumstances. The First Amendment in the United States Constitution states ?Congress shall make no law?abridging the freedom of speech, or the press?? According to the Framers, the freedom to express individual views is vital to a free government and from their personal experience the freedom to write and publish also needs to be sheltered from government intervention. Every state constitution contains securities of free expression similar to the U.S. Constitution. An extra safeguard for the individual's right to free expression is stated in Section 1 of the 14th Amendment: ?No State shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States, nor shall any State deprive any person of life, liberty, or property, without due process of law.? By incorporation of the 14th Amendment, the rewards of the 1st Amendment not only include protection from the federal government, but state governments. Free expression sponsors development of individuals by allowing people to have their own opinions and is also essential in shaping governmental policy. Also, by permitting citizens to influence public opinion by persuasion rather than violence, free expression allows for peaceful social change. For example, in the 1950s and 60s the civil rights movement peaceab... ... at issue. Freedom of speech not only protects the right to speak out, but the right not to speak. This includes when a person is first arrested and their right not to speak is kept by Miranda Rights. In the Fifth Amendment, a person has the right to keep silent in court if they will incriminate themselves. Still, if a judge grants immunity testifying is mandatory but nothing said will be used against you. Free expression protects us from the government. Obviously the benefits outweigh the costs, but, the negative aspects are remedied through limitations on free expression so as not to interfere with a person?s life, liberty, and property. The right not to speak is protected through various Amendments in the Constitution most noticeably Amendment 1. It is through these guidelines that free expression has become fundamental law and establishes a truly free society.

Racial Diversity in Society Worksheet Essay

Part I Complete the following using the MySocLab Social Explorer Map: Income Inequality by Race (located on the student website) as a reference: Select 1 racial group from the list below: African American o Asian American o Arab American o Hispanic American/Latino White/Caucasian Write a 150- to 300-word summary of the economic, social, and political standings of that group. Use additional resources if necessary, from the University Library or your textbooks. Provide citations for all the sources you use. The economic standings of African Americans are anything but fruitful. In 2007 the net worth for black families was 20%, and the estimated wealth for blacks in the year of 2042 will drop to 19%. Black median households income sits at $33,374, which is about 60%(State of Black America 2013). Wealth is valuable in a society were your economic situation determines the group of people you associate yourself with. The social standings we face are considerably better than what they were decades back. In society today, there are social constraints to how a person of a different race acts. The â€Å"Acting white, acting black† social form has taken on a lot in the recent years. The fear of â€Å"acting† outside of your own race can be detrimental to what needs to be accomplished. For minorities to take school seriously they have to overcome two obstacles, their white classmates and also the idea of acting like someone else. Part II Answer the following in 50 to 150 words each. Provide citations for all the sources you use. What is racism? In what ways does racism affect diversity? Racism is the belief that all race is the primary determination of all human traits and capacities and that racial differences produce an inherent superiority of a particular race. I believe this has a huge impact on diversity. We seen diversity as being one in the same or learning how to live around people of different cultural and race. When racism plays such a crucial role in how we live. How do racial groups interact in contemporary America? Are interactions positive, negative, or neutral? Support your response using proper citations. In chapter 8 of the textbook, it points out that the difference between acting white, acting black and neither. It states that the reason African Americans do not succeed in school is because they don’t want to be caught â€Å"acting white†. The interaction to me is a negative as any. Contemporary America is made up of white people, and acting white is deemed undesirable in some black neighborhoods. Along with getting the proper education or â€Å"acting white,† you also associate with speaking proper english or having a different cultural preference such as, listening to rock instead of hip-hop(Ferguson 2007). â€Å"Acting black† in contemporary American can be seen as positive but also neutral. Are there existing social inequities based on race? Why or why not? There are many social inequalities based on race. Racial disparities are the main reason to the situation some race find themselves in. From income, wealth, health and educational background. In the last decade median white families are making almost double the amount as any other race in America. Black and Mexican median households make up about 67  cents compared to every dollar white median households make. Are these inequalities based off the lack of education that minorities receive? What do you believe to be the causes of racial prejudice and discrimination in today’s society? I believe the cause of racial prejudice in America is the way that it is perceived. The causes to racial discrimination are the idea the media and other outlets make us believe. I also feel like as a minority in this society the activity that my people perform doesn’t help strengthen the case at all. Blacks are perceived as intolerable and it is because it is how the media depicts us. Based on social and economic standards I don’t believe it will change until we all are seen as equal.

Accounting Users And Characteristics Of Financial Statement Accounting Essay

1.0 IntroductionSai Kim, T. et al. , 2001, pg 1, said that â€Å" accounting is the procedure of recording, coverage, and construing fiscal information pertaining to an organisation. Accounting is frequently baffled with book-keeping, which involves merely the recording of economic events and is hence merely one portion of the accounting procedure † . Undertaking 1 is about the different users and their demands for Continental Limited fiscal statements. Accounting users divided into two users, it is internal users ( people within the organisation ) and besides external users ( people outside the organisation ) who use history to deduce fiscal information for their demands. Besides that, the features of these fiscal statements will supply utile information to the users. Continental Limited has an authorized portion capital of 1 million ordinary portions RM1 each. It operates sweeping and retail concern of selling a consumers merchandise. In undertaking 2, prepare the income statement and balance sheet of Continental Limited for twelvemonth stoping 31 Dec 2010 for the internal usage by company manager or publication. Income statement it is made by company at the terminal of each twelvemonth to cipher the net income and loss incurred in concern during the twelvemonth. While, balance sheet it is made by company at the terminal of each twelvemonth to enter the capital, assets, and liabilities of company at the terminal of the twelvemonth. In undertaking 3, prepare the income statement and balance sheet of Continental Limited for twelvemonth stoping 31 Dec 2010 in the recognized format for external coverage or publication. Distribution cost normally defined as the costs incurred to present the merchandise from the production unit to the terminal user. Besides that, administrative disbursals is refer to the costs of runing a concern that are non straight attributable to the production of goods or services. In undertaking 4, must establish on the income statement and balance sheet made in undertaking 2 and 3. Then, cipher the appropriate accounting rations for twelvemonth stoping 31 Dec 2010 and besides necessitate to compare them with the industry norms provided to measure the profitableness and liquidness of Continental Limited.2.0 Accounting users and Features of fiscal statementAccounting information helps users to do better fiscal determinations in the organisation. There have two different types of users in the fiscal information, there are internal users ( people within the organisation such as direction, employees, and proprietors ) and besides external users ( people outside the organisation such as creditor, revenue enhancement governments, investors, and clients ) who use history to deduce fiscal information for their demands. There besides have five regulative features of fiscal statement that will supply utile information to the users. These standards must be fulfilled to do the fiscal statements and histories that are utile to the users. Therefore, company should seek to fulfill the undermentioned standards when choosing and following the accounting constructs in fixing concern fiscal histories.2.1 Accounting usersThere have five different users and their demand for Continental Limited fiscal statements. The fiscal histories supply a wealth of information that is utile to assorted users of fiscal information. Investor is worried about hazard and return in relation to their investings. They need accounting information to cognize whether it is deserving for them to put in a concern or purchasing portions of the company. In add-on, client and debitor are the people who purchase goods and services provided by the company. They need accounting information about the company ‘s fiscal stableness to guarantee that the company is a unafraid beginning of supply and no danger of holding to shut down. As a clients of the company ‘s merchandises, they have a long-run concentration in the company ‘s scope of the merchandises and services. They may even hold to depend on the concern for certain merchandises and services. Besides that, a director is the individual appointed by the company proprietors to responsible for planning and directing the work of a group of persons, supervising the daily work of the company. They need accounting information about the company ‘s fiscal state of affairs as it is presently and as it is expected to be the hereafter to enable them to pull off the concern expeditiously and to do effectual control and planning determinations. Another accounting user is providers or creditor, the people who provide merchandising goods and services to the company on recognition. So, they need accounting information about the company ‘s ability to pay its debts for guaranting their aggregation from the company. The creditors include providers every bit good as loaners of the finance such as Bankss. Furthermore, employee of the company is people employed by the company to transport out concern activities. Therefore, they need accounting information about the company ‘s fiscal state of affairs. This is because, their future callings and the size of their rewards and wages depend on it. Therefore, employees need information refering the stableness and go oning profitableness of the organisation. In the decision, accounting users is of import to the organisation. This is because, the fiscal histories supply information that is utile to assorted users of fiscal information.2.2 Features of fiscal statementFirst is understandability, it means that the fiscal statements must easy to comprehensible. Users of fiscal statements are assumed to hold adequate cognition of concern, economic activities and accounting to analyze the information decently. Harmonizing to Helium.com ( 2010 ) , said that â€Å" understandability ensures that a user equipped with the basic cognition can spot information refering to the public presentation and fiscal place of an endeavor † . Besides that, the feature of the fiscal statement is comparison. The fiscal histories made based on accounting constructs should be comparable within the entity and across entities. Comparability within the entity is means that the fiscal statements can be compared with the old twelvemonth fiscal statements of the same company. While, comparison across entities is means the fiscal statement can be comparable with the history of other company. Another feature of the fiscal statement is relevancy. The fiscal histories prepared based on accounting constructs and policies should show relevant fiscal information which is capable of act uponing the economic determination of the users. Therefore, fiscal statements are for users to do economic determinations, the information must be relevant to the determinations that those users have to do. In add-on, relevant fiscal statements are seasonably, if the histories are prepared to supply required information in clip, it is relevant to the determination devising of the user. Contrary, if the histories are no prepared to supply information in clip, it is non relevant to the determination devising of the user. Furthermore, the feature of fiscal statement is dependability. Fiscal history must show dependable information to the users for determination devising. Harmonizing to SpiffyD ( 2012 ) , reference that â€Å" harmonizing to ACCA, â€Å" dependable † information does non incorporate mistakes that affect the economic determinations of users, nor is it biased or partial. This property is linked to faithful representation, since users should be able to handle with it as such. Users have assurance in dependable fiscal statements. Such statements are non misdirecting or intentionally constructed in a mode that could skew determinations or perceptual experience of the fiscal place or public presentation of an entity. It is deserving observing that the importance of auditing is increasing because it reinforces dependability † . In add-on, the feature of the fiscal statement is accuracy. The fiscal history must supply accurate fiscal information to the users for determination devising. The ground is, the inaccurate history information will take to inaccurate determination made by the user.3.0 Income Statement and Balance SheetIncome statement it is made by company at the terminal of each twelvemonth to cipher the net income and loss incurred in concern during the twelvemonth. Harmonizing to Steven Mark, L. , 2003, pg 25, he said that â€Å" the income statement besides referred to as a profit-and-loss statement, summarizes the company ‘s grosss, disbursals, additions, and losingss for a period of clip, such as three months or one twelvemonth † . While balance sheet it is made by company at the terminal of each twelvemonth to enter the capital, assets, and liabilities of company at the terminal of the twelvemonth.3.1 Working for note inquiry a to hClosing stock should be recorded at cost or net r esale value which one is lower. Since cost RM65000 & lt ; net resale value RM70000, the cost RM65000 should be shuting stock value put in the trading history of income statement and under the current plus in balance sheet. Cash Account RM RM Gross saless 5000 Purchase 4000 Stationery 700 Electricity 300 5000 5000 Gross saless in trading history of income statement = RM360000 from TB + RM5000 = RM365000 Purchase in merchandising history of income statement = RM200000 from TB + RM 4000 = RM 204000 Stationery as disbursal put in P/L history of income statement = RM7000 from TB + RM300 = RM7300 Gross saless committee as disbursal put in P/L history of income statement = RM18000 paid from TB + RM1500 accrued at terminal of twelvemonth = RM 19500 Then, accrued gross revenues committee RM1500 is recorded under the current liability in balance sheet Office wages as disbursal put in P/L history of income statement = RM28000 paid from TB – RM 2000 prepaid at terminal of twelvemonth = RM26000 Then, prepaid office wage RM2000 is recorded under the current plus in balance sheet Debtor Account RM RM Balance b/d 75000 ( – ) Bad debts 5000 Balance c/d 70000 75000 75000 Balance b/d 70000 Bad Debts Account RM RM Debtor 5000 P/L history 5000 ( Bad debts as disbursal put in P/L history ) Provision for bad debts shuting balance = 10 % ten Debtor shutting balance RM70000 = RM7000 Provision for Bad Debts Account RM RM 31 Dec 2010 Closing balance c/d 7000 1 Jan 2010 Opening balance b/d 5000 Increase different 2000 ( As disbursal put in P/L history ) 7000 7000 1 Jan 2010 Balance b/d 7000 and degree Fahrenheit ) Vehicles Account RM RM Balance b/d 300000 Vehicles Account a/c ( cost sold ) 50000 Balance c/d 250000 300000 300000 Balance b/d 250000 Provision for Depreciation on Vehicle Account RM RM Vehicle disposal history 12500 1 Jan 2010 Opening balance b/d 60000 ( Cost sold RM50000 x 5 % x 5 twelvemonth from 1 Jan 2005 to 1 Jan 2010 ) 31 Dec 2010 Balance c/d 60000 Depreciation as disbursal put in P/L 12500 history ( Vehicles shuting balance RM250000 x 5 % ) 72500 72500 1 Jan 2011 Balance b/d 60000 Vehicle Disposal Account RM RM Vehicle cost sold 50000 Provision for depreciation on 12500 vehicle sold Returns from disposal of vehicle 35000 Difference for Loss on disposal of 2500 vehicle ( As disbursal put in P/L history ) 50000 50000 Provision for Depreciation on Premises Account RM RM Balance c/d 5400 1 Jan 2010 Opening balance b/d 40000 Depreciation as disbursal put in 14000 P/L history ( Premisess cost from TB RM350000 x 4 % ) 54000 54000 Balance b/d 54000 g ) Taxation charge RM15300 is deducted from net net income at the underside of income statement. It is besides recorded as accumulated revenue enhancement RM15300 under current liability in balance sheet H ) Proposed divided to be deducted from net net income at the underside of income statement = 2 % x RM500000 Share capital from TB = RM 10000 Then, the proposed divided RM10000 is recorded under current liability in balance sheet.3.2 Income statement of Continental Limited for twelvemonth stoping 31 Dec 2010 for internal usageIncome Statement of Continental Limited for Year Ending 31 Dec 2010 for Internal Use RM RM RM Gross saless 365000 Less Return inwards 10000 Net gross revenues 355000 Less Cost of gross revenues: Opening stock 50000 + Purchases 204000 – Tax return outwards 15000 + Carriage inwards 5000 194000 Less Closing stock 65000 179000 Gross net income 176000 Add Income: Dividend received 5000 181000 Less Expense: Stationery 700 Office electricity & A ; H2O 7300 Office salaries 26000 Gross saless committee 19500 Bad debts 5000 Addition in proviso for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicle expense 12000 Interest charges 3000 104500 Net net income 76500 Less Taxation charge 15300 Less Proposed dividend 10000 Net income for the twelvemonth 51200 Add Retained net incomes brought frontward 100000 Retained net incomes carried frontward 1512003.3 Balance sheet of Continental Limited as at 31 Dec 2010 for internal usageBalance Sheet of Continental Limited as at 31 Dec 2010 for Internal Use RM RM Fixed assets / Non-current assets Office premises at cost 350000 ( – ) Provision for depreciation on premises 54000 296000 Vehicle at cost 250000 ( – ) Provision for depreciation on vehicle 60000 190000 Long-run investings 100000 586000 Current assets Closing stock 65000 Debtors 70000 ( – ) Provision for bad debts 7000 63000 Bank 42000 Prepaid office wage 2000 172000 758000 Issued portion capital Share capital 500000 Add Reserve Retained net incomes carried frontward 151200 Stockholders ‘ equity 6512000 Add Long-term liabilities / Non-current liability Loan 55000 Add Current liabilities Creditors 25000 Accrued gross revenues committee 1500 Accrued revenue enhancement 15300 Proposed divided 10000 51800 7580004.0 Distribution costs and Administrative disbursalsDistribution costs besides known as distribution disbursals. Distribution cost normally defined as the costs incurred to present the merchandise from the production unit to the terminal user. The distribution cost is points such as gross revenues staff ‘s wages and committee, passenger car outwards, depreciation of bringing new waves, advertisement and show disbursals. Harmonizing to Readyratios.com ( 2011 ) , reference that â€Å" administrative disbursals refer to the costs of runing a concern that are non straight attributable to the production of goods or services. Administrative disbursals are related to the organisation as a whole as opposed to the single sections † . Administrative disbursals consist of such points as wages, legal and accounting charges, the depreciation of accounting machinery, public-service corporations, rent, and housework charges.4.1 Classify the disbursals into distribution cost and administrative disbursalsDistribution costs Administrative disbursals RM RM Stationery – 700 Office electricity – 7300 Office salaries – 26000 Gross saless committee 19500 – Bad debts 5000 – Addition in proviso for bad debts 2000 – Loss on disposal of vehicle 2500 – Depreciation on vehicle 12500 – Depreciation on premises – 14000 Vehicle disbursals 12000 – Entire 53500 480004.2 Income statement of Continental Limited for twelvemonth stoping 31 Dec 2010 for external coverageIncome Statement of Continental Limited for Year Ending 31 Dec 2010 for External Reporting RM RM Employee turnover 355000 Cost of gross revenues 179000 Gross net income 176000 Distribution cost 53500 Administrative disbursals 48000 101500 Operating net income 74500 Dividend received 5000 79500 Interest charges 3000 Net income on ordinary activities before revenue enhancement 76500 Taxation charge 15300 Net income on ordinary activities after revenue enhancement for the twelvemonth 61200 Proposed dividend 10000 Retained net income for the twelvemonth 51200 Retained net income bought frontward 100000 Retained net income carried frontward 1512004.3 Balance sheet of Continental Limited for the twelvemonth stoping 31 Dec 2010 for external coverageBalance Sheet of Continental Limited for the Year Ending 31 Dec 2010 for External Reporting RM RM RM Fixed Assetss Tangible Assetss: Premisess 296000 Vehicle 190000 486000 Investing: Long term investing 100000 586000 Current Assetss Stock 65000 Debtors 63000 Prepaid office wage 2000 130000 Cash at bank 42000 172000 Less Creditors: Sums Falling Due Within One Year Creditor 25000 Accrued gross revenues committee 1500 Accrued revenue enhancement 15300 Proposed dividend 10000 ( 51800 ) Net current Assetss 120200 Entire Assets Less Current Liabilities 706200 Less Creditor: Sums Falling Due After More Than One Year Loan ( 55000 ) 651200 Capital and Reserve Called up portion capital 500000 Net income and Loss history 151200 6512005.0 Accounting ratiosAccounting ratios is used to specify of import relationship between the figures shown on a balance sheet, in a net income and loss history or in any other portion of accounting organisation. Therefore, accounting ratios shows the relationship between accounting informations.5.1 Table of ratio computationRatio with expression Ratio computation for twelvemonth 2010 Industry norm Percentage of gross net income on gross revenues = Gross net income x 100 176000 ten 100 = 49.58 % 30 % Net gross revenues 355000 Percentage of operating net income on gross revenues = Operating net income x 100 74500 ten 100 = 20.99 % 18 % Net gross revenues 355000 Capital employed = Closing capital + Long-term liabilities = ( Fixed assets + Current assets ) -Current liabilities = ( RM586000+RM172000 ) -RM51800 = RM758000-RM51800 = RM706200 Tax return on capital employed ( ROCE ) = ( Net net income + Interest charges ) x 100 76500 + 3000 x 100 9 % Entire assets – Current liabilities 758000 – 51800 = 79500 tens 100 706200 = 11.26 % Current ratio = Current assets = 172000 2: 1 Current liabilities 51800 = 3.32: 1 Stock turnover = Cost of gross revenues Average stock value = Cost of gross revenues = 179000 ( Opening stock + Closing stock ) / 2 ( 50000 + 65000 ) / 2 = 179000 57500 =3.11times Stock turnover period 365 yearss = 365 yearss 90 yearss Stock turnover 3.11 times = 117.36 yearss Debtor aggregation period = Debtor = RM63000 Net recognition gross revenues RM365000 – RM 10000 = Debtor = RM63000 Gross saless – return inwards RM355000 = 0.1777: 1 Debtors collection period = Debtor ratio x 365 yearss =0.177 x 365 yearss 45 yearss =64.6 yearss Creditor ratio = Creditor = 25000 Net recognition purchase 204000 – 15000 = Credit = 25000 Purchase – Tax return outwards 189000 = 0.132: 1 Creditors payment period = Creditor ratio x 365 yearss = 0.132 ten 365 yearss 60 yearss = 48.18 yearss5.2 Profitableness of Continental LimitedThe per centums of gross net income on gross revenues is 49.58 % is higher than industry norm is 30 % because the company is uneffective and inefficient in buying goods and services from the providers doing higher purchase cost and besides uneffective usage of stuff and labor causation higher production cost to diminish gross net income. In add-on, per centum of operating net income on gross revenues is 20.99 % and industry norm is 18 % . Higher per centum of operating net income on gross revenues indicates that company is uneffective in its outgo control. Besides that, ROCE besides higher than industry norm is 20.99 % and 18 % . This is because, it is bespeaking the lower net net income generated in relation to the capital employed.5.3 Liquid of Continental LimitedCurrent ratio of company is higher than industry norm is 3.32: 1 and 2: 1which is much that the thought ratio of 2: 1, the current ratio is higher or equal to 2: 1, th e larger sum of current assets can be used to finance current liabilities, bespeaking that company is financially stable and able to finance its short-run debts. Furthermore, the stock turnover period is higher than the industry norm is 117.36 yearss and 90 yearss. The higher stock turnover period indicate fast stock turnover in concern where the goods and services purchased are kept in stock for a short clip and the fast stock for short clip and so fast taken out from stock for resale. In add-on, debitor aggregation period is higher than industry norm is 64.6 yearss and 45 yearss. Higher of debitor aggregation period indicate that company has given longer recognition clip to let debitor ‘s owing, causation, longer clip taken by company to roll up money. While, the creditor payment period is lower than industry norm is 48.18 yearss and 60 yearss. The lower creditor payment period show that company has obtained shorter recognition clip for having and paying creditors.6.0 Conclu sion and RecommendationIn the decision, making this rule of accounting assignment I have learnt a batch of cognition about the rule of history. I already know the different types of accounting users and besides the features of the fiscal statement. Besides that, making this assignment besides has larn how to fix the income statement and balance sheet. The benefit I get from this assignment is larning accounting will assist us to makes concern or personal fiscal determinations. Another benefit is accounting cognition will assist us to understand the significance of the fiscal information.