Case Study on Thorntons plc Essay Example | Topics and Well Written Essays - 4500 words

Contextual investigation on Thorntons plc - Essay Example By 1939, Thorntons had 35 shops all over England and a processing plant in Sheffield that heated ice cream parlor items. The company's gainfulness and development proceeded with to such an extent that in 1988, it was recorded in the London Stock Exchange. Thornton relatives were associated with the administration of the business until the renunciation in August 2006 of John Thornton, the keep going relative on the Board. Thornton relatives, in any case, keep on holding a 22 percent stake in the organization. As of the finish of its financial year on 25 June 2005, the organization had 395 stores, 198 establishment outlets, and 26 Cafs everywhere throughout the U.K and Ireland, more than 4,200 representatives, a yearly turnover of 188 million, and net benefits before assessment of simply over 8.15 million (Helmscott, 2006). The organization is situated in Thornton Park, a 65-section of land site in Alfreton, Derbyshire. Thorntons is one of the key players in the sweets and ice cream parlor industry, a sub-area of the worldwide food and drinks industry comprising of organizations that produce, process, bundle, showcase, or potentially sell confections and sugary treats, including chocolate and biting gum. Business Insights/Datamonitor (2005) revealed that the worldwide dessert shop part had a yearly turnover of 122 billion developing in an incentive at 3.9 percent yearly. The greatest gathering in the sub-area are organizations that sell chocolate candy parlor items, which represents 53.8 percent of all out turnover esteem, trailed by sugar candy parlors, desserts and confections (32.8 percent), and gum (13.4 percent). The U.K. ice cream parlor showcase, one of the greatest on the planet, had complete deals of 4.53 billion out of 2005 developing at around 4 percent every year. A couple of organizations drove by Cadbury Schweppes, Mars, Nestl, Kraft, and Wrigley command in the U.K. showcase. Thorntons (188 million in deals) is in 6th spot, trailed by Barry Callebaut, ADM Cocoa Hull, Dunhills (Pontefract), and Renshaw Scott (with a turnover of 58 million) (Swetenhams, 2006). Qualities of the Confectionery Industry Sector The ice cream parlor area had its prime during the 1970s, as deals trebled while food consumptions multiplied in the decade. By the late 1980s, yearly deals development eased back down to 2 to 3 percent, normal for a develop industry. The market in the right on time to the late 1990s was along these lines turning out to be immersed while makers kept on extending creation and retail outlets to coordinate what was up to that point apparent as blasting interest. The 1980s likewise observed a flood of acquisitions that delivered two industry mammoths: Cadbury Scweppes and Nestl. Sweet shops are superfluous staple however are consistently bought by an exceptionally high extent of the populace as a guilty pleasure, a blessing, or a

A Passengers Concern: How Safe Are Airport Security Measures? :: Argumentative Persuasive Papers

A Passenger's Concern: How Safe Are Airport Security Measures? Air travel is a quick and helpful approach to arrive at a goal. Regardless of whether numerous travelers may whine of failed to catch planes, delays during the special seasons, and the quantity of portable items they are permitted to bring onto the plane, air travel is a significant piece of speedy transportation. One fundamental piece of the air terminal framework is security. Today, security is a significant need that air terminals must manage carefully. Because of the ongoing psychological militant assaults on September 11, 2001, air terminals alongside aircrafts need their clients to have a sense of security. An enthusiasm for air terminal security took me to the Tallahassee Regional Airport. Aside from the occasion surge, the office is certifiably not a bustling spot. I show up there on a Saturday evening around multi week after the psychological militant assaults. Housed in an enormous rectangular structure, there isn't a ton of action occurring outside of the air terminal. A couple of individuals wander out of the air terminal strolling towards the parking garage and yellow taxis line one side of the structure. No curbside stopping is permitted and there are cops posted before the structure to ensure that voyagers maintain this standard. I enter the air terminal and seat myself before the ticket counters. I anticipate that the workers should be intensive while asking the standard security inquiries. Has your baggage been in your ownership consistently? Has anybody given you anything or requested that you continue or check any things for them? These are significant inquiries to pose, on the grounds that a strategy utilized by psychological oppressors is to conceal a bomb inside a clueless individual's baggage. Another strategy is to give something, perhaps a toy or soft toy to somebody who is going to load onto a plane. That guiltless appearing item may really be a bomb or some other unsafe gadget (How Airport Security Works, 1-2). With cops meandering all through the air terminal I would prefer not to look obvious. I attempt to take after other people who are persistently sitting tight for companions or family. I hypothesize that if individuals realize you are watching them they put on a faã §ade. By not including myself, I am fit for viewing the travelers associate with the safety efforts without changing their daily schedule with my essence. As I sit in the awkward seats, I notice that there are very few travelers checking in. The ticket counters have just a couple of individuals working.

Self Defense or Murder free essay sample

Governors of states as different as California, Florida, Illinois New Hampshire and Ohio have decided to allow leniency to ladies who slaughtered their accomplices. Plainly, numerous individuals feel that there is some motivation behind why these ladies dont have the right to go through decades in jail. Actually, I don’t think ladies who have persevered through quite a long while of misuse ought not do imprison time. The principal thing individuals state is the reason you didn’t take it to the police well some of the time the lady is excessively apprehensive and some of the time now and again the police don’t do anything. Like Tracey Thurman’s story, Thurman v. City of Torrington, DC, was a court choice concerning Tracey Thurman, a Connecticut homemaker who sued the city police division in Torrington, Connecticut, guaranteeing a disappointment of equivalent insurance under the law against her harsh spouse Charles Buck Thurman. After Tracey Thurman was assaulted, cut, and almost murdered by her better half in 1983, a resulting common claim decided that the nearby police had disregarded developing indications of aggressive behavior at home and had calmly excused controlling requests and other lawful bars to keep Buck Thurman away from his significant other. We will compose a custom article test on Self Protection or Murder or then again any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Battering isn't a protection to kill. Nonetheless, proof of battering is applicable for customary guards that exist in our lawful conventions. Battered ladies must be permitted to give that proof to juries to consider.

Ecosystem Services In Human Systems Environmental Sciences Essay

Biological system Services In Human Systems Environmental Sciences Essay Biological system benefits in human-condition frameworks: What is the issue? Biological systems convey merchandise and enterprises of colossal incentive to the human culture (Pearce and Moran, 1994; Costanza et al., 1997; Daily, 1997). In any case, serious land and water use, extraction of regular assets, and substance discharges into the earth lead to an overall corruption of biodiversity and of the supporting administrations, provisioning administrations, controlling administrations and social administrations which biological systems give (Hooper et al., 2005; Millennium Ecosystem Assessment, 2005b). On a worldwide scale the Millennium Ecosystem Assessment (2005b) found that 60% of worldwide biological system administrations (ES) overviewed are as of now being debased or utilized impractically. Future situations are promising no ease. Just the anticipated multiplying of food utilization for the following 50 years (Tilman et al., 2002), in mix with the developing interest for biofue ls and other biophysical items will challenge leaders managing biological system the board around the world. They have to improve environments as for various necessities. Environmental change has even heightened the elements of this human-condition communication (McCarthy et al., 2001). Environment administrations are characterized as elements of biological systems with esteem for human prosperity. Along these lines the idea of environment administrations, builds up a connection between biological system administration providers (the makers) and demanders for environment benefits (the recipients). Those flexibly request connection can be recognized on three levels: I) upstream downstream relations, ii) north south relations and iii) poor rich relations. I) Because of geographical multifaceted nature and altitudinal angles mountain biological systems are especially touchy to worldwide change contrasted with the swamp (Becker et al., 2007; Bugmann et al., 2007). Financial weakness to loss of biological system administrations tends additionally to be higher on account of commonly increasingly troublesome financial conditions in mountains. Yet in addition the marshes are impacted by undesired changes in mountain regions, as a result of their significance for biodiversity and for giving biological system administrations. Downstream on-screen characters profit by the flexibly of upstream biological systems concerning clean water, flood control, decreased sedimentation, grand excellence and a lot increasingly positive rocky environment administrations. ii) Similarly, pressure on biological system administrations is high in the south due to nonstop land use change, land debasement and effects of environmental change. As of recently, such harms to biological systems administrations are not adequately considered in the ecological choices along the worldwide worth chains connecting customer, retailer, processor, and maker in the north and the south. Reasonable exchange is an initial step into this course, yet worldwide exchange essentially veils the limitations of territorial biological systems. To build the biological straightforwardness and cultivate supportable environment the board, the included open and private on-screen characters need to create, improve and use instruments for natural evaluation and the board of worldwide worth chains harming territorial biological system administrations. Recently thoughts have been created for worldwide installments for biological system administrations and global biodiversity off-sets (see for a survey in German or French language Koellner and Engel, 2008b; Koellner and Engel, 2008a). iii)In the two cases referenced before the connection between upstream-downstream and north-south are conceivably equal to a poor-rich relationship. Particularly in creating nations with feeble ecological enactment and implementation, the exercises of the essential segment (agribusiness, ranger service, fisheries and aquaculture, yet in addition oil, gas and mining) lead to deforestation, cause serious harms to biodiversity lastly restrict the limit of biological systems to convey packs of administrations at the scene scale to the neighborhood individuals. This is particularly offensive, if biotic assets are delivered unreasonably in poor nations in the south and sent out to rich nations in the north with severe natural guideline, yet just for the own region. I am not saying that worldwide exchange as such is terrible for the earth, yet creative arrangements are required if the poor are influenced, in light of the fact that they can't cradle misfortunes of environment administrations with bought human-made administrations. To supplant missing enactment master poor installments for biological system administrations were examined before (Landell-Mills and Porras, 2002; Duraiappah, 2006; Ravnborg et al., 2007; Bulte et al., 2008; Proctor et al., 2008; Tallis et al., 2008). To effectively oversee such flexibly request relations for biological system benefits under tension of worldwide change requires a coordinated effort of science and practice. New techniques for neighborhood, provincial and worldwide administration of environments are essential, which depend on biological system administrations evaluation; structure of fund, approach and administration frameworks; and the usage of those in different biophysical and social settings (Daily and Matson, 2008). Inside this general structure the three primary targets of my habilitation postulation on Ecosystem Administrations in Human-Environment Systems are Part A) to demonstrate land use and its effect on biodiversity and biological systems and their administrations Part B) to investigate the dynamic that drives gracefully and interest for biological system administrations, and Part C) to investigate the biological system effect of the monetary segment national and universal installments for environment administrations (PES) and their linkages to the monetary segment. In this presentation I reflect first the ongoing conversation about the meaning of environment administrations. At that point I build up a general system to compose look into on environment administrations. At last, for every one of the three destinations I give a short audit of existing exploration and depict my commitment to fill the hole. What are biological system administrations? Much disarray about their definition. Day by day (1997) and the contributing creators from normal and sociologies presented the term and idea of biological system benefits so as to pressure the reliance of human-prosperity on nature. This achievement work characterizes biological system benefits on page 3 as follows: Ecosystem administrations are the conditions and procedures through which normal environments, and the species that make them up support and satisfy human life. They keep up biodiversity and the creation of biological system merchandise, for example, fish, scavenge, timber, biomass fills, common fiber, and numerous pharmaceuticals, mechanical items, and their antecedents. (Day by day, 1997, page 3). In this definition environment products and biodiversity are a yield of normal capacities in sensu de Groot (1992). Curiously, the Millennium Ecosystem Assessment MA (2005b) skirts the differentiation between substantial biological system merchandise. It characterizes biological system benefits extensively as the advantages individuals get from environments. It distinguishes strong administrations (like supplement cycling and soil arrangement), provisioning administrations (like food, new water and strands), managing administrations (like disintegration control or water cleaning), and social administrations (like arrangement of chances for entertainment and otherworldly or recorded purposes). That implies what is a decent under the meaning of Daily is in the MA characterized as an environment administrations. Precisely around this issue, there is as of now a logical discussion continuous (see Boyd, 2007; Boyd and Banzhaf, 2007; Wallace, 2007; Costanza, 2008; Fisher and Turner, 2008; Wallace, 2008).

How to Write a Summary Essay of an Article

How to Write a Summary Essay of an ArticleIt is really difficult to know how to write a summary essay of an article. There are many important things to do while writing the paper so that you will not disappoint your readers.In writing such papers, it is advisable to use your common sense and not get carried away by the style of your articles. Make a list of all the points you want to cover in the paper. Arrange the points according to the type of the article. For example, the summary essay on an article on love, you will have to cover the following: what makes a relationship strong, what causes its weaknesses, what are the relationship's problems; etc.Always keep in mind that it is difficult to know how to write a summary essay of an article. But, after taking all the tips mentioned in this article, it would be very easy for you to write such a paper.Try to build a discussion based on personal experience. Try to share your experiences with your reader. By talking about your own exper ience, it will be easier for you to come up with a good summary.You should always be sure about the type of information you are going to give to your readers in the summary. For example, if you are writing a summary on love, do not start writing about your experiences in a bar. You should start with some general idea which relates to love.You should begin writing a summary only after you have finished with the first paragraph of the article. The content of the first paragraph will tell the reader whether or not the article is worth reading. If the information you have given in the first paragraph is worthy enough, then the reader will find it easy to go on and read further the article.As a summary, you should always write about three points which relate to your article. Do not give the reader any unnecessary information. These points will help the reader understand the whole article in a short span of time.Take the help of a professional writer to finish your article. They will be a ble to give you a clean and clear summary without any mistakes. Thus, a good summary is not easy to write but once you have mastered the art of writing a summary essay of an article, you will certainly have a better writing.

Should You Take SAT Subject Tests

Know the Pros and Cons Before Taking SAT Subject Tests Fall is a busy testing season for high school students, and even more so for seniors applying to college. In addition to the ACT or SAT, some students also choose to take SAT Subject Tests as part of their admissions testing. But is it right for you? What are SAT Subject Tests? SAT Subject Tests are 1-hour long, multiple-choice exams focused on one subject-area. The College Board administers the tests on the same day as the regular SAT. Students can take up to three subject tests on test-day, and The College Board offers exams in 20 subjects, including math, history, science, foreign language, and more. Not all subjects are offered on all test-dates, so it’s important to plan ahead and create a testing timeline and plan if you decide to take an SAT Subject Test. Why Do Some Colleges Request SAT Subject Test Scores? Scores from SAT Subject Tests are required for admission at some US universities. However, as more and more colleges have become test-optional or test-flexible over the last few years, many colleges are starting to drop or modify their SAT Subject Test requirements. According to NACAC’s annual college admissions report, 23% of colleges place limited importance on SAT Subject Tests, while 63% consider them not important. So if they’re easily expendable, why do some colleges require them in the first place? For some colleges, SAT Subject Tests are just one more way to evaluate students’ college readiness. For other colleges, it’s just one more piece of the admissions puzzle to provide context for students’ applications. Opinions on SAT Subject Tests vary from school to school, so it’s important to do your research on application requirements when building your balanced college list to determine if SAT Subject Test scores are important for your college application. Should I Take SAT Subject Tests? Just like the SAT and ACT, students should only take SAT Subject Tests if it’s a good fit and they’re prepared. If you struggle with standardized testing, submitting average or sub-par subject test scores won’t help your application. Consider your abilities, needs, and goals before taking SAT Subject Tests. Here’s when you should consider taking SAT Subject Tests: It’s required as part of your application. This might seem like a no-brainer, but many students either forget to submit subject test scores as part of their application or just don’t know it’s a requirement for some colleges. If you’re applying to a college that requires, or even recommends, you submit subject test scores as part of your application, do it. You want to demonstrate a specialty. In addition to courses and activities, SAT Subject Test scores can be used to demonstrate a specialty, like science, math, history, or other academic area of interest. This can strengthen your application by showing admissions officers you are committed to this academic interest. You want to demonstrate an academic strength that might not be apparent in your transcript. Maybe you’re a strong science student, but your high school doesn’t offer many advanced courses in subjects like biology, chemistry, or physics. In addition to self studying for the AP exams or taking courses at a local community college, taking the corresponding SAT Subject Test can be another way to demonstrate your knowledge of that subject and how it relates to your college plans. How to Prepare for SAT Subject Tests First, decide whether or not subject testing is a good fit for you. If you have a preliminary list of colleges that require or recommend subject test scores, then you should start putting together a plan as part of your test prep. Next, decide which tests to take. If you intend to pursue a STEM major, then choose the science or math-related subjects that align best with your intended course of study in college. If you’ve recently taken a chemistry class, consider taking the chemistry subject test, as the information will still be fresh in your memory. Take a diagnostic of the test to see where you stand and where you need to improve. Then, make a study schedule and timeline, and leave plenty of time to study and prepare before taking the exam. If you’re struggling with improving your score, seek help from a teacher or tutor. At we have a number of tutors who can help you reach your goal score on your SAT Subject Tests. SAT Subject Tests are just another piece of the college admissions puzzle, and students should carefully consider the benefits and drawbacks to subject tests before deciding to take them as part of their college preparation. For more information on testing, test prep, and how to stand out when applying to college, be sure to join our mailing list and follow us on Facebook, Twitter, and Instagram.

The Recurrent Theme of Love in Shakespeares Works

The Role Of Women During The Canterbury Tales By William...

The role of women in society has been well documented through world literature. â€Å"And the reality is that for a large bulk of human history, women have been treated as the subordinate to men and have not been given a voice†(David Splawn, 2015). Works such as The Canterbury Tales by Geoffrey Chaucer, Hamlet by William Shakespeare,The Education of Women by Daniel Defoe, and A Doll’s House by Henrik Ibsen. These works come from a wide variety of time periods, they range from the middle ages to the modern era, where the first was published around 900 years before the last. While women make up approximately half of the population of the world, literature does not reflect this ratio. Even with such population, most works do not even focus on women. Few works have dealt with the role of women in society throughout the history of literature, but it has become more and more of a recurring theme as time passes. Works like The Canterbury Tales by Geoffrey Chaucer and Ham let by William Shakespeare were rare for their time due to how they portrayed female characters. Works like The Education of Women by Daniel Defoe and A Doll’s House by Henrik Ibsen were wrote in a time of change and were not as rare as the other works published in the same time period. Geoffrey Chaucer slams the role of women in his novel, The Canterbury Tales. â€Å"Chaucer tells three stories told by women. Each of these women do not fully fulfill the images connected with the role the character is supposed

Senator Harry Reid Is A Democratic Senator - 1333 Words

In the United States Senate, many senators gather to discuss policies and whether to vote on laws elected by the House of Representatives. The Senate provides each states with two votes; ergo there are two Senators that represent each state. The duties include writing and passing laws, approving many presidential appointments, and ratifying treaties with other countries. This allows each state to have equal representation regardless of their population, which in turn grants each Senator with great power and responsibility. A model Senator is one who accurately projects the views of his or her state and tries their best to act on those views in the Senate. Such a senator can be found in Nevada; Senator Harry Reid is a democratic Senate†¦show more content†¦It’s very clear that Harry Reid works very hard in order to position the values of Nevada in front of him. So, in order to see whether or not Senator Reid has been correctly advocating for those in Nevada, this paper will outline Harry Reid’s stances on Immigration and Health Care Reform. These two topics remain has some of the hottest and most popular contentions of debate; and its important to know every political figures stance on these points. People come to the United States for the promise of freedom and opportunity. But the current immigration system in the United States is broken families are separated, immigrant workers are exploited, people die trying to cross the border, and there is rampant discrimination against immigrants. Senator Reid wants to change that. Senator Reid believes tin reuniting and keeping families together. He has fought to eliminate the long backlogs that keep families apart while they wait to reunite in a legal standard. This concept brought in the first issue of the Comprehensive Immigration Reform Act of 2007. This was a bill that the sole sponsor was Senator Harry Reid, (and supported by President George W. Bush at the time) a bill that would have provided a legal status and a path to citizenship for the approximately 12 million illegal immigrants resident in the United States. This comprehensive reform act would have done a lot for guest work and legalization programs. Some of these reforms include increases in border patrol,

Influence Of Social Media Marketing Essay - 1584 Words

The use of social media marketing has in Bahrain has exploded over the years as a significant percentage of the demographic users have adopted the mainstream avenues. The latter is inclusive of Facebook, twitter, Instagram, Google+, YouTube, LinkedIn, and so forth. The term social media denotes a wide range of communication, sharing, and communication tools that undergo continuous change and development. On the other hand, Social media marketing refers to the process of acquiring traffic and attracting the attention of the target customers through social medial platforms (Smart Touch, 2015). Notably, the unstoppable driving forces of social media marketing include the internet backed up by the modern world rapid technological developments. As such, social media has developed to become one of the main aspects of daily life. Notably, social media had been used for a range of functions that include social matters, political causes, communication, as well as marketing purposes (Evans , 2010). With the birth and the rise of the social media as well as the users of the internet services in Bahrain and in the entire world, the modern society has rapidly embraced social media marketing. Consequently, they have utilized what the social media has offered to the society for purposes such as connecting, communication, sharing information with others, and so forth. Problem Statement In the contemporary society, the social media marketing channels have been and are being used toShow MoreRelatedSocial Media s Influence On Marketing914 Words   |  4 PagesDepending on the virtual assistant you hire, bookkeeping and accounting may be their forte. Marketing Help These days it is hard to underestimate the importance of marketing. Effective marketing is key to success, especially in real estate. 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jimmy cross and george orwell comparison Essay - 841 Words

George Orwell and Jimmy Cross Character Comparison In the two short stories, Shooting an Elephant and the Things They Carried there are certain similarities and differences that George Orwell and Jimmy Cross hold. Each character in the short stories has there own different situation they are in, but they both are in a foreign land and they both have to take orders and do what there country is asking of them. However, even though each situation is different they both deal with some of the same emotional issues throughout each story. nbsp;nbsp;nbsp;nbsp;nbsp;In the story, Shooting an Elephant, George Orwell was a police officer for the British government. In the story it is hard to tell if George was actually forced to go to Burma, but†¦show more content†¦At that moment though George looks around and sees that he has drawn such a huge crowd that is waiting and pressuring him into shooting the elephant. This would not have been a huge thing, but provided that the same crowd that had hated George was now showing interest in him he figured he must shoot the elephant. This is where he is linked with the other short story the Things They Carried. nbsp;nbsp;nbsp;nbsp;nbsp;The Things They Carried showed that life was miserable and that men were not killing for some great glory or honor. Just like George Orwell the men were killing for a different purpose. The men in the Things They Carried were killing to because they were embarrassed not to. In fact the narrator says, â€Å"Men killed, and died, because they were embarrassed not to. It was what has bought them to war in the first place, nothing positive, no dreams of glory or honor, just to avoid the blush of dishonor. They killed as to not die of embarrassment†¦Rather they were too frightened to be cowards.†(O’Brien 1491) This is exactly why Orwell had shot and killed the elephant. George Orwell was so scared of what people may think of him, that is why he shot the elephant. George didn’t want to be called a coward or even

Analytical Procedure Clients Business Risks-Myassignmenthelp.com

Question: Discuss About The Analytical Procedure Clients Business Risks? Answer: Introduction GPSA Limited is a medical technology company that was incorporated in 1992 as the pioneer in medical technological research and distribution of medical equipment. In previous years from its inception, the company has relied on its internal control systems based on its results satisfaction of extensive control tests (Shim, 2011). After discussions with the clients, the company has made no changes in the internal controls systems while it also does not have an audit control or internal audit department. Therefore extensive audit is required especially in its internal controls to steer the company clear from wastages, theft and pilferages while out rightly going to profitability (Corsi, Castellano, Lamboglia Mancini, n.d.). This is the auditable areas of accounting; Accounts receivable These are the debtors that owe the company money. A bad debtors accounts means that the company will have problems with their cash flows. According to the ratios of 2017 unaudited report, the companys days in accounts receivables stands at 83.06 days. To put it in perspective, it will take roughly 84 days for a debtor to pay for the item that he or she took on debt (Corsi, Castellano, Lamboglia Mancini, n.d.). This is unacceptable, the higher the number of days, the less the operating cash flows of the company. In fact, in the audited reports of 2016, the days in accounts receivable stands at 60.65 days while the audited financial ratios for 2015 stands at 53.24 days. This shows an increase in the number of days the company is willing to let the debtors have its goods and services on credit. The company should avoid extending the debt window as it will only hurt the companys financial and cash flow position. Current investments In current investments the ratios used are times interest earned and current ratio. Investments bring interest to the company. The company has invested in properties and has bought multiple numbers of properties and leased them mostly to healthcare facilities. This will bring in rent which will be regarded as interest or revenue on investments (Chambers Rand, 2011). Property Assets The property assets account is a secondary account of the company as they have entered the property market just for diversification. Although initially the property market was relatively profitable, the market prices for property market have been tumbling (Chambers Rand, 2011). This is also partly due to global economic trends and a market that is so unstable in Australia. Intangible Assets They consist of companys goodwill, patented rights and intellectual properties to mention just a few. Goodwill is the companys brand name in value and how best GPSA limited has sold itself over the years. As a manufacturer of medical equipment the company is doing extensive research and development to innovate and patent its intellectual development (Gay Simnett, n.d.). Research and development capitalization There is extensive capital involved in research and development. GPSA limited can either fund its RD through its cash reserves or choose a strategic partner in its research and development. It has chosen the latter through a bank loan of $5 million to invest more in research and development (Gay Simnett, n.d.). The analysis of these accounts shows a struggling company unable to match its previous years performances. Perhaps, the economic environment and great competition from its rivals is eating greatly into its business a marketing it has dominated for the last 25 years. Its investment is also on a decline as shown by the interest earned ratio and the profitability of the company (Halpert, 2011). Although it is doing well in research and development, the company has again faced stiff competition with rivals coming up with ideas before it finishes its research therefore losing out on the property rights. According to their nature, analytical procedures provide different levels of security; to the extent that the level of security decreases may require the incorporation of another type of procedure or, where appropriate, non-application of that procedure. When evaluating the reliability of the information, the auditor should take the following into account for the information available: the source, comparability, nature and relevance and the controls established in the preparation (Halpert, 2011). Likewise, it is necessary to evaluate the possibility of applying together with substantive analytical procedures, details. For example, for the validation of the client balance, it is possible for the auditor to perform substantive analytical tests (evaluation of the seniority of balances) and to apply detailed tests (check of subsequent collections). Audit steps to reduce risk There are several steps that can reduce the audit risk. Firstly and of most importance is to talk to the client, GPSA Limited on the material misstatement that were raised in the audited accounts of 2015 and 2016 (Arens, Elder, Beasley Hogan, n.d.). The company should also give an explanation on what was done on the issues raised on the previous accounts. Another step is audit planning. Strategic planning on how to conduct the audit will reduce the audit risk. Analyze the ratios and additional information to outline business risks that GPSA faces ROE- return on equity falls from 2017 to 2017. In 2015,it was 22.17 against 7.19 in 2017 which mean GPSA performance in comparison to equity has gone down. Return on Total Assets- has also declined in 30 years due to tumbling prices of property markets and the reason is that it has no return on assets (Arens, Elder, Beasley Hogan, n.d.). Gross margin-this is varying on year end. In 2017, unaudited ratio it was at 31.76%, this means it has risen albeit marginally. Net profit margin- this are profits after all costs and operations. At 10.38%, it means that the costs in 2017 have increased maybe to alarming levels. Times interest earned- as the ratios show, it is decreasing. In 2015, it was at 4.10 in 2016 it was at 3.51 and in 2017, it was at 1.90. it means that the net interest from investment is falling. Days in inventory- at 166.53 days in 2017 unaudited reports, the equipment are staying too much in the warehouse (Arens, Elder, Beasley Hogan, n.d.). Current ratio- it is fluctuation and means that GPSA is doing not so well Debt equity ratio- this is the level of debt in comparison with equity of the company. Business risk faced by the company Business risk is the result of events, circumstances, actions or inactions that adversely affect the entity, which impairs its ability to achieve its objectives. Business risk also includes events that arise from changes in the company, complexity in specific areas or lack of timely changes. A business risk can have immediate consequences and generate a risk of material error pertaining to transactions, balance sheet accounts and disclosures of assertions and financial statements (Rupert Kern, 2016). They include collusion of customers and staff during delivery of tiles. Fraud from financial controller and the staff is also a part of business risk. Untimely recording of receipts is also a business risk in waiting. Return of equipment by customers is also a business risk (Rupert Kern, 2016). Internal controls- effective internal control Effective control- partially filled delivery invoices is marked as hold on invoice and the dispatch department of the financial supervisor is responsible for follow up after 30 days. The risk alleviated is that there is no unintentional delay of invoices or lost invoices which cannot be tracked. Test of control- follow up on the invoice and labeling of the invoice are the test of control (Rupert Kern, 2016). Effective control- the return of the medical equipment by the customers mainly due to inferior quality, oversupply or incorrect specification. Risk alleviation- ensuring that medical equipment are clearly labeled and the right quantity is supplied. Also, the company should make sure that it meets or quality controls in manufacture.Test control- follows up with the customers to learn on quality of equipment and retraining the staff. Effective control- trade receivables clerk is responsible for generating invoices and the computer automatically retrieves the price code tag from the sales master file. The risk alleviated is that there is no fraud in trade receivables since there are computer generated programs that cannot be used to defraud the company. Test control- creating internal control systems that are computer assisted to reduce human contact. Effective control- In the unaudited financial reports of 2017, the companys times interest earned ratio was at 1.90, while the audited financials for 2016 stood at 3.51 (Angappa Gunasekaran., 2010). This means that the interest on investment is decreasing as a result of slowdown in investment policy. This means that the interest rates are on a down ward trend. This partly due to falling of property market values across the country and the market value of global trends Effective control- The financial controller acts as a safeguard in which the companies financial assets are secured and completely. The audit risk in research and development are aimed at ensuring that the money is effectively put into correct usage. List and justify the weaknesses in internal control for sales and trade receivables For the development of basic auditing procedures for accounts receivable, sales and collections should be performed as substantive tests or compliance tests, the extent and scope of which depends on confidence in the company's internal control system. For the review and evaluation of the internal control are detailed in the same order and under the same headings of the applicable audit procedures and that must be carried out according to the circumstances, both for the compliance tests and for the substantive tests. The program of applicable audit procedures indicates the steps of compliance testing and substantive testing, the extent and scope of which depend, as already stated, on confidence in the internal control system, determined on the basis of the use of questionnaires for review and evaluation. The determination of importance begins when the auditor decides the preliminary criterion on the importance of the total financial statements. Acceptable audit risk is assessed for t he financial statements as a whole, and is not usually assigned to individual accounts or targets on an individual basis. The inherent risk is determined for each target for an account such as accounts receivable (Angappa Gunasekaran., 2010). The confirmation of accounts receivable is proof of details of the most important accounts receivable. We analyze briefly the confirmation by studying the appropriate tests for each of the objectives related to the balances, and then are reviewed separately in greater detail. The analysis of the details of balances details for the accounts receivable that follows. It assumes that the auditor has completed evidence planning work papers and has decided the planned detection risks for the details tests for each of the audit objectives related to the balances (Angappa Gunasekaran., 2010). The selected audit procedures and sample size strongly depends on whether the evidence planned for a given objective is abundant, medium or low. The discussion fo cuses on audit objectives related to accounts receivable balances. General Most of the audit evidence of accounts receivable and reserves for bad debts is based on the ratio of customers by age of balances. An aging check balance is a list of the balances in the accounts master file per cobra at the balance sheet date. It includes the outstanding balances of the individual customers and a breakdown of each balance by the time that has elapsed between the date of sale and the date of the balance. The test of the information of a relationship of customers by age of balances for the details links is a necessary procedure in the audit, usually this is done before any other test to assure to the auditor that the universe that is being verified agrees with the greater general and the master file of accounts receivable (Scandizzo, 2013). As a part of the test, the column of totals and the columns showing the seniority are added together, and the total of the customer ratio is compared with the highest one generat References Angappa Gunasekaran. (2010). Handbook on business information systems [electronic resource]. World Scientific. Arens, A., Elder, R., Beasley, M., Hogan, C. Auditing and assurance services. Chambers, A., Rand, G. (2011). The operations Auditing Handbook. New York, NY: John Wiley Sons. Corsi, K., Castellano, N., Lamboglia, R., Mancini, D. Reshaping Accounting and Management Control Systems. Gay, G., Simnett, R. Auditing and assurance services in Australia. Halpert, B. (2011).Auditing cloud computing. Hoboken, NJ: Wiley. Ridley, J. (2008). Cutting edge internal auditing. Chichester, England: Wiley. Rupert, T., Kern, B. (2016). Advances in accounting education. Bingley, U.K.: Emerald. Scandizzo, S. (2013). Risk and governance. London: Risk Books. Shim, J. (2011). Internal control and fraud detection. Cranbrook: Global Professional.

How Homework can Help with Your Academic Success free essay sample

Homework is an important part of the academic curriculum and it also plays a major role in ensuring academic success for the students. Let us talk at length about how homework can help in bringing about academic success. Homework primarily helps in building five skills which assist in attaining academic success. Those skills are as follows: Organization: Being organised is an essential ingredient in the recipe of academic success. One has to be meticulous in planning a study routine to ensure that all topics of all subjects are paid equal attention. Also, enough time for practice should be baked in the routine. It is this aspect that homework helps with and gives enough opportunity to a student to practice his/her lessons, which then paves the way of gaining mastery over a topic or subject. In addition keeping track of one’s homework makes a student more organized. Time management: Optimum utilization of time is the key to success in the field of academics. We will write a custom essay sample on How Homework can Help with Your Academic Success or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Often at times, one feels flustered and overwhelmed with the vast study syllabus or curriculum. Therefore, dividing one’s time efficiently and as per one’s strength and weakness is a matter of great importance. Homework provides the student with an opportunity to manage time. While doing the homework of a subject which is one’s weak area, he is devoting more time to that subject, which will help him in understanding the concepts better, thereby saving the student’s time as he need not revisit this subject again and can spend the rest of his time in doing other activities or can devote to other subjects. In addition, learning to plan his work well in order to submit the assignment or homework on time will help him/her build time management skills. Prioritization: The skill of being able to prioritize one’s task does not only help with academic success, but is a skill which will come handy throughout your life. If a student is confronted with multiple assignments or homework in multiple subjects, he/she needs to prioritize it based on some factors like submission date, the complexity level of the work, his/her proficiency level with the subject etc. While doing so, they will learn to identify elements based on the urgency and importance levels. Concentration: Undivided attention and wholehearted commitment to one’s study time are per-requisites for academic success. While doing one’s homework with complete focus, a student has to ensure that he is cut off from any kinds of distractions or interruptions and should devote all his stamina and attention in completing the homework effectively. Such single minded focus on completing one’s homework helps a student build his concentration, which proves to be very useful while studying during the time of the assessments or exams. Motivation: A student has to believe in self and has to remain motivated all the time to be successful in academics. Self-confidence is of prime importance for academic success and it can be built and retained only if an individual is motivated to achieve success. If one does his/her homework successfully and wins accolades for the same back in school, then he/she will be motivated to do well consistently, as nothing attracts success more than success itself. To summarize, if homework is done with seriousness and sincerity, then it can prove to be a very useful tool in achieving academic success.

How to Write an Essay With Examples of Essay of Synthesis

How to Write an Essay With Examples of Essay of SynthesisThe samples of essay of synthesis may include a sample essay, introduction, conclusion, and conclusions. You can find many types of essays, some of which are more difficult to write than others.The samples of essay of synthesis will help you learn how to write an essay and where to begin your project. A sample essay can help you determine what type of essay you want to write. These sample essays are very valuable because they show you what can and cannot be done in a piece of writing.These samples of essay of synthesis are a way for you to know what is expected of you, what you need to do, and what you should expect from the writing project that you will have to complete. You also learn what types of essays will be acceptable for college level writing.The samples of essay of synthesis can be found online or on one of the traditional college paper sites. This is a great way to find an essay that you can work with. When you do fi nd a sample essay, make sure that you read the samples of essay of synthesis carefully before you complete it.These samples of essay of synthesis can be used to determine the style that you want to use in your essay. This can help you decide if you want to use a certain style of writing or if you want to experiment with a different style.A sample essay can be very helpful to you when you are working on your essay. You should not use the samples of essay of synthesis as your final piece of writing. It is important that you develop your own style and realize that each essay project will be different.This means that you will not always use the same writing style as you did in the samples of essay of synthesis. Each essay that you write will require a different style of writing.The samples of essay of synthesis can be used to determine the style that you want to use in your essay. It is important that you realize that each essay that you write will be different. Each assignment will req uire a different type of writing.

Wrestling with Leadership free essay sample

Wrestling with Leadership It’s a funny feeling when your facing down a opponent on the wrestling mat or if you have a platoon of new cadets staring you down looking for direction. Either situation can make you or break you in a split second if your not careful or if you hesitate. But then again it can do either whether you want it to or not. So how do you handle a better wrestler or 20 kids yelling and screaming while all at the same time keeping your cool? I ask myself this question very frequently. Thankfully, I’m a strong-willed person and hate accepting defeat or failure. I always loved a challenge, it gave me a reason to better myself and help out others along the way. Then again it did always get me into a lot of trouble, like trying do parkour with a distant cousin of mine, which resulted into tears, scrapes, bruises, and a lengthy lecture by my grandmother. We will write a custom essay sample on Wrestling with Leadership or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I remember the first time I became a platoon sergeant for my company in JROTC. The day, what company, what platoon, I remember everything. Its makes you think differently when actually put in the position. I’d see the platoon sergeant giving commands and I would say â€Å"I could do that, its so easy.† Next thing I know I have the platoon in front of looking at me for the next command. Its kind of like staring down a herd of buffalo running towards you at full speed. Miraculously, I did surprisingly well and became permanent platoon sergeant the following year. Fast forward to junior and senior year. I am the First Sergeant, basically a platoon sergeant with more freedom, and one of the best in my battalion. You could say that my self confidence and discipline got a huge makeover over the course of four years. Being held in a uncomfortable and often painful position can ruin any person’s day. Well wrestling will do that to you my coach once said to me. I think I have him to thank for getting me into it. Its different than any other sport, just you and the kid on the other side of the mat. This sport really taught me responsibility and accountability because I can’t blame anyone if I lose. Its not like football were you can blame the guy next you. What ever happened landed squarely on my shoulders. Practicing mad me better physically but mentally it made me more humble and taught me not to judge one by how they look. It also showed me how much better I became losing every match freshman year to being 24-13 my junior year. Its truly amazing. In retrospect I wonder if I hadn’t done any of this, would I be sitting in jail with my cousin right now or somewhere else. Who knows and honestly, who cares. I exceeded everyone’s expectations and living up to my own my way. So how do I handle a better wrestler or 20 kids yelling and screaming while all at the same time keeping your cool. When I found out I’ll be sure tell you what it is.

Essay Sample on the American Revolution and the Independence form Great Britain

Essay Sample on the American Revolution and the Independence form Great Britain America’s decision to declare independence form Great Britain was both due the change of economic policies and to the development of refining life and liberty. After driving the French out, with help from the Indians and British troops, colonist began to quarrel with Parliament’s insistence of testing the limits of their power in North America. Their control was made difficult when residents decided to smuggle and boycott goods. Eventually, the colonies resistance and loss of patience would lead them directly to independence. The Proclamation of 1763 was the first to anger the colonist. In order to assure the Indians that settlers would not invade tribal lands, Britain emphasized colonist not to expand to the westward region. Shortly after, the use of writs of assistance, which allowed customs to search anywhere without the used of a warrant, placed a major infringement upon colonial natural rights. The Sugar Act (established at the same time) was an attempt to discourage smuggling by lowering the price of molasses below smugglers cost. It also stated that exports could only go through British ports before being sold to foreign countries. When merchants were accused of smuggling, they faced a jury-less trial and were often convicted. Violators of the Stamp Act of 1765 also faced the same when they did not buy special watermarked paper for newspapers and all legal documents. Because the Stamp Act was an internal tax on the colonies, it motivated the first actual structured response to British impositions. Violence eventually broke throughout the colonies, forming such colonial groups as the Loyal Nine and the Sons of Liberty to organize the resistance and assemble the citizens in attempts to stress Parliament to revoke the act. Because of the overwhelming protest of businessmen (and the forced evacuation of stamp distributors), Britain’s economy was severely damaged and they were forced to cancel the act. However it was not long before Parliament tugged on the strings of the colonist again. The Quartering Act of 1765 demanded colonial assemblies to pay for supplies for troops residing within their colonies. The act did not affect much of the colonies except New York. New York at the time had a significant amount of troops stationed and refused to comply with the law. Parliament in returned threatened to nullify all laws passed by the New York colonial legislature, taking away what self-government they had. To avoid more hardships, New York decided to obey Parliament. Finally, the colonies bit their last lip when a man named Charles Townshend assumed the duties of Britain’s treasurer. Britain’s House of Commons decided to cut their taxes by one-fourth and proposed to make up for the loss by passing the Revenue Act of 1767. Townshend drew a plan that put taxes on glass, lead, paint, paper, and tea entering the colonies. Though it only raised 37,000 pounds, compare to the 500,000 pound pay cut in the treasury department, Townshend duties was very effective in arousing political dispute that had laid inactive since the withdraw of the Stamp Act. The revolution was growing strong and would finally be established after an incident in Boston in 1770. Because of continued violence in Massachusetts, British troops were brought in towards the end of 1768 to relieve tension. Ironically, situations grew worse and the troops were very unwelcomed by the colonist. The colonist felt as if rights were under the watchful eye of the king. In 1770 and irritated customs officer shot an eleven year-old boy for throwing rocks at his house. Though the troops were not responsible for the shooting, they were usually under fire for hostility toward British power. After the boy’s funeral, violence erupted outside Boston’s custom office, and after the conflict, five colonists were dead. The news spread through the colonies as the Boson Massacre. To cool down the hostility of the colonist, the Townshend duties were soon erased. Despite the fact that the British were deciding to pursue less controversial policies, colonist could no longer bare the abuse of their rights that Britain trampled on. They were soon to be democratic nation and were tired of supporting an empire center around monarchy. Every colony united and rebelled against is abusive mother country, creating the American Revolution. You can order a custom essay, term paper, research paper, thesis or dissertation on American Revolution from our professional custom essay writing service which provides students with high-quality custom written papers.

Impressionist and Expressionist Music Essay Example | Topics and Well Written Essays - 1000 words

Impressionist and Expressionist Music - Essay Example Music, like any other arts, had its share of changes as the generations of artists changed their tastes and styles. In the 20th century, the impressionists and expressionists arose. Impressionism in paintings, based from the name, created an impression that called for the mood and setting that the paintings depicted. Similarly, impressionist music had similar characteristics although one of the pioneers, Claude Debussy disliked the term used. His aim then was to make something different from what seemed to be an overuse of the romantic approach to music. However, no matter how the great Debussy argued about the term used for his music, there was not much he could have done but to continue to create the sound that he wanted to let people listen to (Ajero). It was such a great success, obtaining the goal of the composer that is, creating a new kind of music and has influenced other musicians from that time on. Impressionist music uses alternating slow and fast sounds that creates an im pression of action and emotions. The slow music evokes emotions such as love, sadness, happiness, despondency or a reflective mood. On the other hand, the fast movement of the sounds in an impressionistic music suggests activity like dancing, or perhaps jumping for joy. This is probably the reason why the music is called impressionist, because it does leave an impression of what must be the composer’s imagination when the music was being created.... The sound is never loud when the movement goes slow and vice versa. This shows that in impressionist music, the volume and speed complement each other. The impressionist music also has a smooth flow in changing its speed and volume, making the transition beautiful to listen to (modernexample). Moreover, the changes in the volume of sound in the music create an impression of moving far or near to the listener. For example, when the sound is amplified, it gives a feeling of being very near the source of the sound but when the sound softens, the sound seems to be coming from a distance. The pitches created in the impressionist music are similarly varied with similar effects as the motion and volume of the sound. The overall impact of these sound qualities is the creation of a beautiful composition that stirs different emotions in just one piece of music (modernexample). The expressionist music on the other hand is not as beautiful to listen to. This is perhaps because the music was deli berately created to express feelings that were often suppressed. The high pitch in this kind of music is similar to how the fear of a woman or a child is expressed through a high sounding scream. It evokes a chilling feeling that listeners might not like to listen to for entertainment purposes. The sounds are similar to those often played during Halloween and in horror movies. Often, a note is played for a short period in between silence. This makes the music seem chopped or fragmented. At one point, the musician seems to be very careful in his movements that the sound is soft and slow. This expresses the fear the character in the music is feeling. For this reason, most of the sounds made in the expressionist music are low and slow. At another, the

What is your specific research interests in finance Scholarship Essay

What is your specific research interests in finance - Scholarship Essay Example My research interest in real estate financing stems from the challenges facing the real estate industry—high interest rates. Increased interest rates have negative impact on investors and buyers, who may be reluctant into making meaningful investment options. Often, some investors have to contend with high interest rates that reduce the ability to repay their mortgages with time. Despite this scenario, I am interested into finding factors that influence interest rates on real estate products. Equally important, I will focus on how this research will provide guidance to investors interested in avoiding burdens from mortgages. With this goal, I am confident being awarded scholarship in finance will enable me to learn the tools and concepts that will allow me to conduct this study. Without doubt, awarding me this scholarship will enable me deriver immense insight on financial trends in the real estate arena. Ultimately, I see myself graduating and providing significant solutions on how investors can take make sound investment, despite challenges high interest

My First Skydiving Experience Essay Example for Free

My First Skydiving Experience Essay Jumping is fun! Skydiving is not just falling; it is flying—the closest we have been able to come to free, unencumbered, non-mechanical individual flight, says Mike Turoff in the book The Skydivers Handbook. I totally agree with him because skydiving provides the maximum liberty that one can ever experience. In this article, Id like to describe to you my first jump in order to show you how much fun skydiving is. First of all, I learned about skydiving via the Internet and TV. There are countless pages of information about skydiving on the Internet. My first jump was a part of the accelerated free fall (AFF). AFF is a course for training new skydivers which includes fourteen jumps. Even though it has fourteen jumps, you will always remember the first one! On the jump day, I went to the skydiving center at 8:30 in the morning. The AFF course started at 9:00. The course included basic parachute equipment information, free falling information, emergency procedures, parachute opening, canopy control, and finally landing information. We were only four people in the classroom. The AFF students studied all the necessary lessons to make a safe skydive. We used special equipment to study parachute equipment, canopy control, and landing. After seven long hours, at the end of the class, we took a written exam. We had to score 100% in order to pass the test. Everybody passed. Then came the gear-up part! We put on our diving overalls, parachutes, altimeters which are used to watch the altitude during the skydive, helmets, gloves and goggles. There were many professional skydivers around, and they were giving us a hard time with some traditional skydiving jokes. I myself was the first person from the class who was going to jump. The next step was boarding the airplane. We used a twin otter double engine aircraft. That was a large aircraft; at least twenty skydivers could get on that plane. I was sitting between two jumpmasters (skydiving instructors) and in front of a cameraman. At that moment, I started feeling extremely worried and excited. The jumpmasters were talking to me, asking questions about my feelings. During the planes take off, all I could say was, Wow! Then, I began watched my altimeter to see whether the altitude number was changing. I want to stop here to tell you something about the other skydivers on board. They were very relaxed although the aircraft was uncomfortable. Probably, I was the most frightened person on board. The others were telling jokes to each other and even drinking juice. Some of them were offering me candies and gum to celebrate my becoming a skydiver. In short, those guys were the craziest people that I have ever seen together. Can you imagine someone drinking orange juice just before jumping down from thirteen thousand feet? Well, thats what they did. The altimeter was working perfectly. Only that fact was able to make me smile a little bit, but I was also considering what I could do if my parachute didnt open! Finally, all the altimeters were saying thirteen thousand feet. The jumpers opened the door. I looked down and was able to see someone who had al ready jumped. Then, because of the cold air at that altitude, my goggles smoked up and I could hardly see anymore. After a few seconds, the smoke disappeared and I could see the airplane was empty. All the other skydivers had already jumped except for my jumpmasters and myself. They told me to stand up and walk toward the exit door. I felt pretty heavy and could hardly walk.This may have been because of the heavy jump suit and parachute equipment. As I approached the door, I felt colder and colder. My cameraman was outside of the plane, and the jumpmasters were holding me tightly for a safe, very first skydive. My jumpmasters and I did the exiting procedures and finally let ourselves go out of the airplane. Those were the most interesting and enjoyable seconds that I have ever experienced. For a few seconds, I had a sense of falling. Then, I noticed that we were falling faster and faster as the seconds passed. After a while, after about the first ten seconds, I could see my cameraman filming my free fall. I was supposed to do some air maneuvers to pass to the second AFF level. I did those. My jumpmasters were still holding me and waiting actively for any possible emergencies. There was no longer any sense of falling and speed. It was mostly like floating in the air and hearing the wind deep in your ears. I periodically checked my altimeter to see the proper altitude to pull my ripcord and open the parachute. The necessary altitude to pull it was 5,500 feet. At that altitude, I gave a 5-5 signal to my jumpmasters, and I pulled my ripcord. That was extremely enjoyable. My parachute opened fast, and I felt a little shocked. Once my canopy opened, I checked it for any malfunction. It was perfectly okay and stable. The canopy flight, of course, was much slower than the free fall. I could see the beautiful environment from thousands of feet above. Then I looked for the drop zone landing area and saw it behind the clouds. I flew my parachute to the drop zone and very smoothly landed on the ground. I was one of the successful students who were able to walk right after touching down, without falling. The 5-minute adventure was ended! I picked up my parachute and walked through the skydiving building. It was a sunny day. My friends and my family members celebrated the adventure for the rest of the day, and I decided to continue skydiving. Today, I am an AFF level four student with three successful jumps. However, of course, my first jump will always be the most enjoyable and unforgettable one. If I were you, I would not waste any more time. I would sign up for a very first jump as soon as possible. Once you try it, you will not be able to stop making jumps. At least, I have not been able to do so. I continue to go skydiving whenever I can. I would like to give one more personal message: Skydiving is a must-do activity, and everyone must try it at least once in his or her life. I guarantee you that it will be an unforgettable experience for you, too!

videogame violence :: essays research papers fc

With the upcoming release of the ultra-violent video game 25 to Life, game developers are once again under fire by politicians and activist to rethink the content of their games. 25 to Life is an action shooting game that pits law enforcement against gang members in battle. Sen. Charles Schumer (D-NY) has taken the developer Edios to task for the questionable content of the game. The senator wants this â€Å"cop killer† game boycotted by retailers and has even went so far as to appeal to Microsoft and Sony to end their licensing agreement with the game maker (www.afterdawn.com). This is just the latest of games that have come under fire by law makers for the subject material they contain. This has become a fairly hot topic in society today with the rise in violence and popularity of video games such as the Grand Theft Auto, Doom, and Halo series. Many activists feel that these games in the hands of children can lead to insensitivity to violence amongst other things. This lead s to the question: are game manufacturers acting unethically by producing ultra-violent or realistic games? Discussion   Ã‚  Ã‚  Ã‚  Ã‚  I suppose the first thing I should say is: I feel it is in no way the moral responsibility of the game manufacturers to curb the content they put into games. That being said, a few of the reasons they are trying to ban violent video games as according to psychologists is: Children may become more aggressive and develop favorable attitudes about the use of violence to resolve conflicts. Children may become desensitized to violence in the real world around them, less sensitive to the pain and suffering of others, and more willing to tolerate ever-increasing levels of violence. Children may begin to believe that the real world is as mean and dangerous in real life as it appears on the media and in video games (www.salsa.net). To this I ask: what about me? What about people like me? Responsible, moderately well rounded, educated adults? Should I not get to play the games that were intended for me? And the truth is, the games that everyone is up in arms over are made f or me, an adult. That’s why the Entertainment Software Rating Board (ESRB) was implemented. Not unlike movie ratings the ESRB provide information about video and computer game content before u make a purchase. ESRB ratings have two parts: the rating symbols which suggest age appropriateness for the game, and the content descriptors which indicate elements in a game that may have led to the rating symbol or may inform you of questionable content (www.

Osmosis in Red Onion Cells

Osmosis in Red Onion Cells By: Youssef Gharib Brief Description of Osmosis in Red Onion cells: Osmosis is the diffusion of water from an area of low concentration to an area of high concentration across a semi-permeable membrane. The purpose of this lab is to compare the three different types of solutions affect on the relative size of the vacuole to the cell, the outer membrane of onion red cells (tunics) are used to figure out the different types. In the red onion you can see effects promptly when the onion cells are placed in different type of solutions. The effect of the solutions is shown through the purple part within the membrane since that’s where the vacuoles are present. Question: How will the vacuole inside the cells of the outer membrane of a red onion react when deionized water, a 1%, and a 10% saline solution are added to the cells? Hypothesis: If a saline solution is added to the outer membrane of a red onion cell, then based on the amount of the solution, it will cause the vacuole inside the cell to become hypertonic thus shrinking in size. This is because water moves from inside the vacuole, to the cell since the saline solution is entering the vacuole. While if deionized water is added on to cell, then the vacuole size should get larger or stay the same. Variables: Independent Variables: type of solution, amount of solution, and the type of onion. Levels of IV: Deionized water, 1% saline solution, 10% saline solution, red onion outer membrane. Control group: Red onion without any solution added to it. Dependent Variables: amount of water inside the vacuole. Controlled Variables: . Constant temperature – this will be insured by keeping the room at a constant temperature of 21 degrees, because if temperature is not kept constant, the data might be affected. 2. Type of onion – this will be insured by using the same onion (red onion) to collect data, if a different type of onion is used, this might cause the data to be inaccurate. 3. Microscope – while collecting data, and observing what happens to th e red onion, the same microscope shall be used for observing what happens to the vacuoles. Materials: * Red Onion Scissors/ Scalpel * Microscope * 1%, 10% saline solutions * Deionized/Distilled water * Plastic cups * Cover slips Procedure: 1. Take a small piece of onion and peel off a sheet of the purple skin. Cut a piece of skin about the size of a little fingernail. 2. Place the piece onto a microscope slide, and put it under the microscope to record data as this is the control group. 3. Then add five drops of deionized water onto the slide, then record qualitative and quantitative observations on the size of the vacuole inside the cell. 4. Then repeat step one, and put the piece of skin on another microscope slide. 5. Add five drops of 1% saline solution on the slide, then record qualitative and quantitative observations on the change in size of the onion cell vacuole. 6. Step four was repeated, then five drops of 10% saline solution were dropped onto the slide. Record qualitative and quantitative observations again on the change in size of the onion cell vacuole. 7. Steps 2, 3, 5, and 6 were all recorded under high-power objective in the microscope. 8. Clean and dry slide and coverslip. Data/Data Table: The effect of Deionized water, 1%, and 10% saline solution on the outer membrane of a red onion Amount of water inside the vacuoles| No solution (control group)| Deionized water| 1% solution| 10% solution| Before| 100%| 100%| 100%| 100%| After| 100%| 100%| 85%| 65%| % change| 0%| 0%| 15%| 35%| Qualitative data/ Observations| No change, purple onion cell walls only visible| No change, deionized water didn’t cause vacuoles to shrink| Vacuoles shrank, but not significant amount. | Vacuoles shrank a lot, and are visibly hypertonic| Data Analysis: In the lab, observations were recorded to see how a 1% saline solution and a 10% saline solution affected the size of the vacuole inside the cells of the outer membrane of a red onion. The independent variables in the experiment were the: type of solution, amount of solution, and the type of onion. There was a 1% saline solution and a 10% saline solution. The type of onion used in this experiment was a red onion, and the purple outer membrane was used to record data. The control group that the experiment was based upon was a slice of the outer membrane without any solutions added to it. The dependent variable was the amount of water inside the vacuole that changed based on the addition of the saline solutions, and the deionized water. The controlled variables in the experiment were: constant temperature, the type of onion, and the microscope. The constant temperature would be insured by keeping the room at a constant temperature of 21 degrees (room temp. ), because if temperature is not kept constant, the data would be affected. The type of onion will be insured by using the same onion (red onion) to collect data, if a different type of onion is used, this would increase chance of error while collecting data. While collecting data, and observing what happens to the red onion, the same microscope was used for observing what happens to the vacuoles. The data collected and observations recorded showed that the more concentrated the saline solutions were, the more the vacuole shrunk in size. For example, when the 1% solution was added, only 15% of the vacuole lost water, while when the 10% solution was added, 35% of the vacuole lost water. The deionized water however showed barely any change in size, so it did not shrink or grow. The percentages recorded in the data table though were not accurate since they were just assumptions because the tools to correctly measure the percent change were not present. Since the experiment was only conducted once, there were no repeated trials, leading the data to be more prone to errors and uncertainties. Another error in the data was that at first many slices of the tunic had to be peeled to finally get a single strand of cells, because every time a slice would be peeled, there would be a double layer of cells, causing it to be hard to see through the microscope. Conclusion and Evaluation: In the lab, many conclusions were drawn from the results found. The data calculated, and the observations recorded supported the hypothesis, since in the data the saline solutions caused the vacuoles to shrink, and the deionized water caused the vacuole to stay the same. The saline solutions caused the vacuoles to shrink because since there was more salt outside the vacuole, the vacuole became hypertonic causing it to release water and absorb salt into the vacuole. The use of a control group in this experiment establishes the basis of a means for comparison between the different levels of IV and the control group. The procedure was not as descriptive as possible, and could have been more explanatory, and instructive. Limitations in the experiment could have been that the tunic of the red onion was not thin enough to record accurate data since it was very hard to get a single strand of cells without having two strands on top of each other. Another imitation in the experiment would've been that the correct tools to measure the quantitative data in the experiment were not present, and it caused the data to be approximated, and not accurate. A weakness in the experiment could have been that at first, the saline solutions didn’t seem to change the size of the vacuoles, until another observation was conducted from the microscope and it became visibly different. An error in the experiment would've included only having one trial, and not repeati ng any. Another error could've been contaminations with the contact of the cells with skin, and or contaminations with the dropper used for the experiment. Improvements that could've been made to this experiment were repeated trials to make the data more precise, also a way to measure the relative size of the vacuole to the cell more accurately. Another improvement could've been using a microscope with higher magnification and resolution leading to better image quality and better data. Protocol Diagram:

Gun Control and the Black Market Essay examples - 1639 Words

Criminals are running around with illegal guns. So we are not able to find the guns and the murder weapons. Their should not be able to get the gun at all but their find ways. This need addressing because if we do not address the problem, it will just get worse and more people will die from are mistaken. The worse it gets, the more people that die from this. People should not have to worry about the criminals who were in jail, having guns and what they would be doing with them. Gun control laws should stop criminals not law abiding citizens. Everyone wants to own a gun, but some people cannot like criminals. Their need to get there on the black market. The black market is how people get gun under the radar. It is normally in regular†¦show more content†¦That I do not know all I know is that we should put a stop to this injustice. Their should have more people out trying to stop this and then it was stopping the criminal and the black market. According to the gun laws they should not be getting guns. They say that people need to have a background check to find out if the they cant handle the responsibilities of a gun. The do not give them to criminals and mentally impaired people. They have the law to keep us safe and sound. Why can we just not follow the laws that are set in stone for or safety and wellbeing? I believe it is because we are all being taught to fight for things that do not seem right and go against the rules a little bit. The criminals learned this to and they do it all the time to get what they want. The police have been trying to get the black market for selling the guns. The police have had some victories in destroying the black market. According to Emma Schwartz in her article A Well-Worn Path to a Gun Shop Door it can take years for someone to get arrested for the giving people guns illegally. Schwartz states, â€Å"NEW ORLEANS-For as long as Anthony Cannatella can remember, Elliots Gun Shop has b een a thorn in his side. A third-generation New Orleans cop, Cannatella, now deputy police chief, says he has traced more guns used in crimes back to the nondescript warehouse on Jefferson Highway than to any other business in the region† (par. 1). They had the business and the gun was sold out of it at aShow MoreRelatedThe Importance Of Gun Control780 Words   |  4 PagesGuns have are a major role in the history of the United States. The US has the most firearms in the entire world as a country. Guns are part of the culture and a major part of people’s lives and our country would not be the same without them. Gun control would restrict weapons that are used legally and safely a majority of the time and not used as a weapon of death. 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