Determining the of the Effect of the Concentration of Na2S2O3 on the Rate of Reaction Essay

In this experiment we reacted different concentrations of Na2S2O3 (aq) with a constant volume of HCl, and measured the time it took for the X drawn under the beaker in black marker to disappear. Uncertainty Details: 1. The uncertainty in the volume of Na2S2O3 (aq) and H2O (l) is given by manufacturer of the burettes. As we find the change in the volume in the burette, the uncertainties are added, and the uncertainty in the volume is  ±0.1cm ³ 2. The uncertainty in the HCl is given by the manufacturer of the measuring cylinder. 3. The uncertainty in the time is a rough estimate calculated by me trying to perfectly stop the stopwatch at 5 seconds three times in a row, and in all cases it was about 0.4 seconds reaction time. 4. The uncertainty in Total Volume of Na2S2O3 (aq) and H2O is found by adding the uncertainty in the volume of H2O and the uncertainty in the volume of Na2S2O3. Observations: 1. We stirred all solutions. 2. There is a small delay between when we started the stop watch and poured the HCl, as it is impossible to perfectly coordinate this. 3. Bad smell released. 4. The stirring speed was not the same for each reaction, though it was attempted to be replicated equally for each reaction. 5. The uncertainty given by the last figure on the stop watch was very inaccurate to use, therefore we calculated the reaction time instead to give a more true uncertainty. However this value has a range, so it is not necessarily accurate. Calculations To calculate the concentration of the Na2S2O3 in each trial, we use the equation: . As for both trials the volumes are all identical, we can simply calculate the concentrations for the first trial, and use them for the second. For the first solution, we apply the equation, and thus we do: (10.0cm ³/50.0cm ³)*0.2 à ¯ 0.04M. As for the uncertainty here, we must add the fractional uncertainty in the volume of sodium sulfate and total volume, and then multiply it by the concentration. The uncertainty in the initial concentration is unknown, so we do not use any value for it. So (0.1/10.0)+(0.2/50.0) = 0.014. 0.014*0.04 = 0.00056 à ¯ 0.0006. This can be repeated for all the other concentrations, and is shown in the following table: Concentration of Na2S2O3 (aq) (M) Uncertainty in Concentration (M) Time for Trial 1 ( ±0.4)(s) Time for Trial 2 ( ±0.4)(s) 0.0400 0.0006 125.2 133.2 0.0800 0.0007 61.4 65.1 0.1200 0.0009 40.0 36.7 0.160 0.001 29.1 29.8 0.2 Unavailable (0) 24.1 23.4 As in the last concentration no water is added, the whole solution has the same concentration as the initial concentration, so the uncertainty is unknown. Now as the volumes for both trials were identical, we can find an average of the times for both trials. To do this we add the 2 values and divide by 2. For the first one this would be (125.2+133.2)/2 = 129.2s. The uncertainty here would not be affected so it is still  ±0.4 for all times. Now that we have these results, we can find the order of the reaction with respect to Na2S2O3. Now as we know that in order for the x beneath the beaker to not be visible, a certain amount of the product must be produced, we assume the same amount of the products is produced in each solution. This then allows us to assume the same amount of the reactants is used up for the x to be formed in all experiments, so even though we do not know the change in concentration of each reaction, we know that it is about the same. Therefore if we plot 1/time against concentration, we should be able to see the relation between the concentration and the rate, even though we do not have the correct rate. Concentration of Na2S2O3 (aq) (M) Uncertainty in Concentration (M) 1/time (Rate) (mol dm-3 s-1) Uncertainty in Rate (mol dm-3 s-1) Now we can plot this: – As we can see in this graph, it is linear, and Rate is proportional to 1/time. This means that the order of the reaction with relation to Na2S2O3 is 1. Also as the gradient of the line is 0.2166, this tells us that in the rate equation K = 0.2166mol-1dm3s-1. So the rate equation is: Rate = 0.2166[Na2S2O3][HCl]y. However we do not know the order of HCl as we did not vary the volume of HCl. Conclusion To conclude, we have calculated the order of the reaction with respect to Na2S2O3 to be 1. This was efficiently experimentally calculated as shown by the graph above. The graph is very fitting, and there are no anomalous points on it. As the R ² value is so close to 1, we can see that our line fits very well, and that the results are quite precise. Also as we can see from the graph, while the y intercept is supposed to be 0, it is 0.0009. This is due to systematic error. While this is not 0 like would be ideally, this is not a problem as it is a very small number, and rather insignificant as it would be nearly impossible to have absolutely no systematic error. This error could have been caused by multiple things, though there were no factors that particularly affected the results significantly. The result is extremely accurate, as we were told by our teacher the expected order was 1. Evaluation Improvements Even though the x disappeared, this does not mean the same amount of precipitate was formed. As the x disappearing is a very unreliable method as the amount of precipitate formed could be more or less in each trial, even if the x disappears. This means we have to make the assumption that the same amount of precipitate was formed so that the same number of moles are used up, allowing us to find the rate and order. This added to our systematic error, thus less to slightly less accurate results as some points may have taken more or less time than needed. Also one of the most error causing points for sure in this experiment is deciding when the x had disappeared, as I recall countless times in which it had looked like it had disappeared, however it was not completely. However, I did attempt to stop the stop watch at the same point for each one to make it a fair test. As it was unclear at times whether or not the x had disappeared, this would have led to an increase in rate in some trials, and a decrease in rate in others, so the overall effect is unknown. The x drawn could have been drawn bigger and with thicker ink allowing it to stand out much more. This would have meant that as it was easier to see, once it had disappeared completely I would easily be able to tell that it had disappeared as it stands out more. Alternatively, a light meter could have been used, which detects the levels of light[1]. A light source can be place above the beaker, such as a simple lamp. Once enough precipitate has formed, the light meter should detect no light. The data can either be measured using a data logger, which would be started when the reaction was started, and automatically stopped by the light meter, or simply using a stop watch however starting and stopping the time according to the light meter. The temperature in this experiment was not maintained. Though the reactions all took place in the same room within a 1 hour range, the temperature may have varied in that time, so the rates could have gone up or down depending on the temperature of the room, which could have slightly affected our results. This would have also contributed to the systematic error in the experiment. Furthermore, the temperature during each trial may have also not remained constant, which could have led to slightly different calculated rates. The temperature could have been monitored during each trial so we can see when the rate could have been affected by a rise/fall in temperature. Also if the room was air-conditioned at a constant temperature, this would have meant the room temperature would stay the same (assuming no windows/doors are opened in the time). The uncertainty in the stop watch was much smaller than the actual uncertainty, so I attempted to find my reaction time, which was 0.4. However, when conducting the experiment it is impossible to tell if every time my reaction time was that, as it may have been more or less. This may have increased or decreased the uncertainty here. I could have taken a larger range of samples for my reaction time to get a more accurate value. As I poured the HCl and started the stop watch at the same time, this meant there was a small delay between when I poured the HCl in and when the stop watch was started. This means that the time was a little bit less than it had to be, once again adding to the slight systematic error. I could have gotten a fellow class mate to press the stop watch as soon as I poured the HCl in, so that there was a much small delay, and more precise results, as well as a smaller systematic error.

Calaveras Vineyards

To: Dr. Lynna Martinez Subject: Calaveras Vineyards Valuation As per your request, my associates and I have calculated a valuation for Calaveras Vineyards using the present value of cash flows. We used the valuation of future cash flows method in order to value to value the company. We have come to the conclusion, based on a number of future projections, that the best valuation of the vineyards is $4,356,000 in assets and $1,104,000 in equity. The process at determining this valuation was as follows: 1.First, using the projected EBIT forecasted income statement; we took out the 37% tax, change in working capital, and CAPEX for 1994-1998 and added back the depreciation and amortization expenses to arrive at free cash flows. We assumed that 1996-1998 would need an extra 100k in CAPEX in order to project the reinvestment necessities for the company. 2. In order to discount those free cash flows, we had to find the discount rate of the company using a weighted average unlevered Beta, and the risk free rate vs. the market risk premium: a.Beta: This was determined by using the three comparable companies and their unlevered betas as a percentage of what product lines they relate to. b. The risk free rate was taken from the standard 30 year T-bonds rate of 5. 85%. c. The risk premium used was the expected return of small companies less the return of long term government bonds, which was 7. 4% historically from 1926 to 1992. All of these values were used to calculate a discount rate of 14. 5% for Calaveras which was used to discount the cash flows. The total discounted cash flows equal $1,585,000 for 1994-1998. 3.Next, the tax shield for Calaveras was calculated by using the interest payments for each year and multiplying each value by the company’s tax rate of 37%. It was assumed that we used the 9. 5% interest rate, per your suggestion, instead of the average interest expense provided in the projected income statement. These future values were then discounted u sing the interest rate. The total PV of tax shield for 1994-1998 valued at $383,000. 4. For the terminal value calculation, we chose to use a range of growth rates. The range that we chose to use for growth rates was 1%, 1. 5%, 2%, and 2. %. We believe that Calaveras will continue to produce a high quality wine upholding a strong brand name and position in the market. Along with this, we believe that the wine industry as a whole will be growing into the future because of a growing economy. These rates represent indefinite growth; therefore, we are positioning your company to be growing slightly above the industry average. The free cash flow that we used to calculate the terminal value was from the year 1997. We did this because we felt that the cash flow in 1998 was not a true representation of future cash flows.In 1998, there was a large drop in current liabilities due to the drop in current loans; this caused the change in working capital to be unusually high. We believe, Calavera s will return to normal levels of working capital. This will be after the new marketing push and establishment of more revolving line of credit for planned future growth in sales. 5. We discounted the terminal values of free cash flows at the same discount rate that we discounted the free cash flows. We then averaged the range of present value terminal values to get an average present terminal value of free cash flows. This value was $1,820,000.We then calculated the terminal values of the interest tax shields by taking the 1998 interest tax shield and using the terminal value equation, with a discount rate of 9. 5% because we discount interest tax shield using the interest rate. This then gave us a range of terminal values of the interest tax shield. The average was $568,000. In conclusion, the PV of FCF (1585k), the PV of TS benefits (383k), PV of TV of CF (1820k), and PV of TV of TS (568k) all total to a current asset value of $4,356,000 for Calaveras Vineyards. Please feel free to let us know if you have any further questions or requests per the Calaveras’ valuation.

Windshield Survey Essay

This windshield survey is a simple observation of a community. It involves collection of data to help define the community, the trend within the community, stability of the community and changes that may define the health of the community. Many dimensions of the community can be observed from a car drive observing the community life, and environment. Common characteristics to be noted are the people walking the street, gathering places in the community, quality of houses, community life rhythm, and geographic boundaries (Stanhope & Lancaster, 2012, p. 409-410). Community is defined widely by (Stanhope & Lancaster, 2012). According to the World Health Organization (WHO) community is a group of people, living in a specific geographical area. They may share a common culture, norms and values. Members of the community gain their social and personal identity by sharing their common beliefs, norms and values which has been developed by the community (Stanhope & Lancaster, 2012, p. 397). Co mmunity health is the meeting of the community collective needs by identification of the community problems, managing the behaviors in the community and between the larger society and community (Stanhope & Lancaster, 2012, p. 401). The community partnerships helps to bring about the changes necessary to fulfill the vision of Healthy People 2020. A foundation is provided by Healthy People 2020 for national health promotion and disease prevention. It is necessary to have community partnerships in order for the lay community members to have vested interest in the community success to improve the community health Stanhope & Lancaster, 2012, p 402). Community as client is the community as the nurse client. The community is only the client when the focus of the nurse is on the common or collective good of the community instead of the health of one individual (Stanhope & Lancaster, 2012, p. 398). The community chosen for this windshield survey is the city I currently reside in, Virginia Beach. It is located in the state of Virginia and a part of the Hampton roads. Hampton Roads consist of seven cities which are Virginia Beach, Norfolk, Chesapeake, Hampton, Newport News, Suffolk and Portsmouth. In my city of Virginia B each I live in the Ocean Front Community. We have a large military community related to the Naval Base Oceana Naval Air Weapon station. Virginia Beach is 249.02 square miles and the persons per square miles are 1,758.9. The population estimate in 2013 is  48,479. Persons under 5 years of age is 6.7%. The percentage of Persons under 18 years of age is 23.1%. Persons 65 years of age or older is 11.8%. Female percentage is 50.9%. The percentage of Whites alone is 68.9%, Blacks are 20.0%, Alaska native and American Indian 0.5%, Asians 6.6%, Native Hawaiian and other pacific Islander is 0.2%, persons with two or more races is 3.9% and Hispanics are 7.5%. Persons residing in the same home greater than a year is 82.2% of the population. High school graduates or person with a higher education makes up 93.6%. The veteran population for 2009-2013 is 61,100. The median value of homes are $267,600 with 2.62 persons per household. The median household income is $65,219. Persons living below the poverty level is 7.9% (United States Cens us Bureau. n.d.). Virginia Beach is located alongside the Atlantic Ocean on the east and the Chesapeake Bay to the north. The average elevation of the city is 12 feet ( VB GeoFacts and Information, n.d.). VB GeoFacts and Information. (n.d.). The homes in the community are mostly two story homes colonial style, or brick and aluminum side homes and one story homes. Homes in the community are well kept with manicured lawns. There are some condominiums and apartments in the area. There is no signs of abandoned buildings in the areas observed for the windshield survey. Virginia Beach is known for its tourism especially in the summer months. Not many pedestrians were noted walking along the street in the community during the current winter month. Joggers were noted early morning and evenings in the ocean front area of the community. Public transportation available in the city of Virginia Beach are buses and taxi cabs. There is no light rail system or train system that provides transportation. There are numerous attractions such as the aquarium, the botanical garden, the boardwalk, ocean breeze Water Park. The re are many open body of water around in the community for fishing besides the Atlantic Ocean. There are two malls located in the community Pembroke mall and Lynnhaven Mall. Many restaurants are available with a healthy choices. Only five fast food restaurants were noted on an 8 mile drive. There was 3 ABC stores noted selling liquor, and 2 Totally Wine stores noted. There are two super Walmart stores, one regular Walmart, and a Walmart Neighborhood. Food Lion and Farm Fresh are the other main grocery stores. Farm fresh provides a fresh salad bar daily. There are many Consumer Value Stores (CVS) with 24 hours pharmacy available. Patient First is chain of urgent care facilities  available within the community. They are open 7 days a week until 10pm. Sentara is the name of the group of hospitals in the community. There is Sentara Princess Anne Hospital and Sentara Virginia Beach General. There are many doctor offices, dentist office and other medical specialties available in the community. The schools average rating is 6 out of 10. Virginia Beach schools have many academic programs such as the Global studies & World language, health sciences Academy, Legal Studies, Technology, Visual & Performing Arts, International Baccalaureate program and mathematics & Science for high school students. Middle school children has advance academic programs available such as the middle years International Baccalaureate program (About Us, n.d). The community provides parks and recreation centers. There are numerous trails for outdoor hiking, sporting leagues for children and adults and fitness and wellness. There are a number of religions noted in the community catholic, united Methodist, southern Baptist and Jewish. Healthy People 2020 Health Indicators The Healthy people 2020 health indicator chosen for this community is the transmission of sexually transmitted diseases. Per Healthy People 2020 there is an estimated 19 million new sexually transmitted disease cases each year in the United States (Healthypeople.gov, n.d). Hampton roads area has a higher average of sexually transmitted disease, this eastern region had the highest rates in the state for gonorrhea, syphilis and chlamydia. State statistics showed in the region there were 2,620 girls’ ages 3 to 19 diagnosed with chlamydia comparing to 528 boys in the same age range. A study completed showed the rate of STD was much higher among blacks girls compared with 20 among the white race and Hispanic girls. The CDC has a difficult time comparing the statistics to Virginia reported figures because the health care providers are not required to report Herpes, Human Papillomavirus (HPV) and trichomoniasis to the local health department. This causes the state numbers to be less than reality. Another barrier that prevents the actual numbers is many people infected with STDs may not exhibit symptoms. Meaning STD is transmitted from one person to the other without realizing transmission of the disease. There is an estimate of 70 to 80 percent of girls with chlamydia with no symptoms. Untreated these STDs causes infertility. HPV is another infection that often does not manifest  symptoms. Virginia has a new law in place requiring sixth grade girls to receive HPV vaccines unless they opt out (Simpson, 2008). Virginia Beach Department of Public of Health clinic provides free, confidential education, counseling and testing for HIV. They provide Nurses and health counselors at their Virginia Beach clinic for clients found to be HIV positive. The clinic operates on a walk in basis for testing. They offer services for the patients to contact other sexual partners that may need testing and treatment (Clinic, n.d.). Virginia Beach does not have a large immigration population with many ethnicities. There are however many resources available to address different cultures within our community. Yearly the city has a Latin festival and reggae festival. I do not encounter many people of differe nt cultures from Latin countries or Caribbean countries in the community. It is mostly whites or blacks, there is very minimal encounters with other races. It can present a problem in the community if there should be a rise in a specific ethnicities from a different parts of the world such as Africa, or Asia. Nurses and other health care providers would definitely need conferences on cultural diversity. The most I have been exposed to diversity is while working as charge nurse for a correctional facility for the Common Wealth of Virginia. Immigration and Customs Enforcement held many immigrants there for a period of time at correctional facility. Aspects of the community that can affect residents’ health were not visible to myself from a windshield point of view. Virginia Beach government website gave more insight on the aspects that affect residents in the community. Three aspects listed are teenage pregnancies, low birth weight babies and child abuse. In conclusion Virginia Beach is a wonderful community. It is not congested, we have large areas that still trees, wild animals and fishing areas. It is a family oriented community in my opinion with many resources within the community to meet the needs of individuals. Crime is at minimal, the people in the community are genuinely polite, and there are many programs in the community provided by the city or YMCA promoting health and wellness. Reference About Us. (n.d.). Retrieved February 8, 2015, from http://www.vbschools.com/root/aboutus.asp CIty of Virginia Beach Community Indicators. (2011, September 1). Retrieved February 8, 2015, from

The Summary of African Queen Movie Applying Thomas Fosters Terms Review

The Summary of African Queen Applying Thomas Fosters Terms - Movie Review Example Charlie’s coarse behavior is intolerable, though the Sayers tolerate it in a rather stiff manner. Charlies’ behavior is considered to be a little too rough and that edges around their proper Christian and British sensibilities. My Allnut’s heavy drinking habit is regard as problematic by the Sayers (Huston and John, p. 234). Charlie warns them about the oncoming World War I which broke out between Britain and Germany. The Sayers opt to continue staying in East Africa, only to witness the Sudanese Soldiers (In East Africa) led by the Germans touch their mission village and flee the villagers. The Germans believes that this is the only way to control the natives and train them to offer military services. Due to the raiding on the village and burning of the village houses, Reverend Sayer experienced a serious shock and delirious with fever after watching what the Germans did and later passed away. Mr. Allnut returns shortly after the raid. He is informed that the Reverend has passed on and they then bury him. Mr. Allnut soon helps Sister Sayer escape from the ravaged Germans by boarding the African Queen. The ravaged missionary compound is left bare, and no person is left in the compound. Along the way, Mr. Allnut mentions to Sister Sayer how the German have a gunboat (Queen Luise) which monitors and contro l a large water body downriver where they effectively block themselves from any British attack.

Indonesian Music - Gamelan Essay Example | Topics and Well Written Essays - 1250 words

Indonesian Music - Gamelan - Essay Example Ethnomusicologists trained in the West have always shown interest in Javanese and Balinese orchestral traditions because these types of music were always easily available in the US. Therefore, researchers and students have always remained focused on these varieties though the music from other islands like Borneo, Sulawesi and Sumatra also form integral parts of Indonesian music. In order to understand the music tradition of a country it is necessary that one should have some background information about its geography, religion, culture and traditions. Indonesia is a diverse cultural composite of 13,667 islands and it is a home for over a hundred different ethnic groups speaking more than 300 languages. The population is a mix of several major religions like Islam, Hindu, Buddhism and Christianity. Therefore, these catalytic factors have a great influence in shaping the art form of Indonesia, especially in music. Local beliefs and traditions known as adat – a native term for cu stoms – play a significant role in forming the Indonesians’ religious practices. The adat ceremonies are marked by events like ritual sacrifices, communal feasts etc. The natives harbor a notion that the spirits of departed ancestors still remain somewhere near the community. Hence they pay offerings to the departed souls in hopes that the spirits will accept what they earnestly submit.

Somatization Disorder Research Paper Example | Topics and Well Written Essays - 1000 words

Somatization Disorder - Research Paper Example The ‘somatic’ symptoms that characterize the condition cause impairment, which impedes normal functioning and could cause significant distress. Hysteria is not common in the general populace. However, the condition occurs in 0.2% of males and 0.2% to 2% of females (Lichstein, 1986). Research has proven variation in occurrence, which is attributable to cultural differences. For example, the condition is significantly prevalent in Puerto Rico when compared to other regions (Glorisa et al. 2000). Approximately 10% to 20% percent of first-degree female relatives have the disorder, whereas; the male relatives exhibit heightened levels of sociopathy and alcoholism. Epidemiological studies also show that there is co-morbidity with other conditions of a psychological nature such as anxiety disorders, mood disorders and personality disorders such as dependent, narcissistic, borderline, avoidant, histrionic and antisocial personality disorders (Robert & Gold, 2008). Patients with somatization disorder display various physical complaints which may last for years. This complaint often includes chronic pain and problems in the reproductive, nervous and digestive systems. Stress has been found to worsen the problem and the symptoms often interfere with both relationships and work as patients seek medical attention (Lichstein, 1986). Diagnosis and other evaluations do not explain the symptoms or they may exceed expectations when compared to any medical illness of a similar nature that may be found. Symptom categories that may be experienced include: Somatization disorder starts prior to age 30 and is more prevalent among women than in men. The condition often affects people with chronic pain and irritable bowel syndrome. Somatisation disorder was in the past thought to relate to emotional stress, and the resultant pain was dismissed as a creation of the mind (Pribor et al. 1993).

A Comparison of Probation and Parole Assignment Example | Topics and Well Written Essays - 500 words

A Comparison of Probation and Parole - Assignment Example 1). From the definitions, it could be deduced that probation and parole share similarities in terms of serving time periods outside of incarceration, usually in the community; but differ in terms of time of application, where â€Å"probation occurs prior to and often instead of jail or prison time, while parole is an early release from prison† (Advice Company par. 1). There are similarities between probation and parole in terms of influencing behavioural changes and serving the best interests of the community, to wit: â€Å"both are concerned with a defendant breaking the bad habits or behaviours that caused them to break the law. Even though both probation and parole have a strong rehabilitation component, each process has the additional goal of protecting the community† (Advice Company par. 8). Likewise, both involved supervision statutes that require, either active or inactive supervision, depending on the severity of the offence and on other mitigating factors (Bureau of Justice Statistics). On the other hand, the disparities between probation and parole are diverse. At the onset, through definition, the time of application spelt major difference where probation is recommended prior to incarceration; while parole is dispensed after some time has been served in jail. In addition, the supervising officers are different: a probation officer for the former and a parole officer for the latter. Also, conditions or subsequent changes in probation are noted to be within the jurisdiction of the court (Advice Company); while parole changes and conditions were reportedly set by the parole board (Advice Company). Concurrently, in terms of purpose or function, although both were noted to share similarities in behavioural intent and aiming to reduce the impact as well as incidence of crime in society, offenders who were given parole would face challenges in terms of reintegration due to the social stigma associated with criminal offenders who had been incarcerated.     

Ralph Nader's book unsafe at any speed Essay Example | Topics and Well Written Essays - 1750 words - 1

Ralph Nader's book unsafe at any speed - Essay Example The book itself outlines in the title that people are unsafe at any speed they drive at. What is notable strange in the act of taking these safety measures is that even though others are effective, others are not effective at all; or even liked to the occurrence of accidents. Automobile industry is made up of profit making companies. For this to be possible revenue must be maximized, and costs must be minimized. Installing inbuilt features to add safety to drivers, especially in a case that they were not incorporated in the previous designs, meant that it was a move that only added cost to the production. No manufacturer embraces added costs and if it obliged, the companies had to look for other measures to cub the cost. According to this fact, the reason to some feature’s ineffectiveness is the use of cheap material and technology to design and manufacture them. Companies only make cheap safety features that only appealed the buyer’s perception but having little to protect them in case of accidents. The worst part of it all is that the customers trust the features and are not ready to take extra precautions, which further put the in more risk with accidents. Safety features in motor vehicles alone cannot help in reducing the general prevalence of deadly accidents. There are other factors that need to be observed in order to compliment safety measures in providing safety to both motor vehicle occupants and non-occupants (National Academy, 2000). Rules and policies should be enacted in respective countries to help cub motor vehicle accidents. When people only depend on safety measures to give them road safety, they are not doing themselves any favours, but exposing themselves to even more accidents. Relevant authorities should look into this issue other than only supporting the use of safety measures. Road accidents do not always involve single sides, but are

Multiple choice Coursework Example | Topics and Well Written Essays - 250 words

Multiple choice - Coursework Example Jesse Jackson, on the other hand, is a politician known for his active participation in the civil rights movement. Both claimed to be disciples of the Martin Luther King’s brand of Civil Rights activism yet, a closer look on their respective views on Affirmative Action revealed their conflicting outlook. Pendleton vehemently criticized affirmative action because he felt that it took away the honor and the glory from deserving and talented African-Americans and referred to its supporters as new racists who wanted assured outcomes sans the competition. The underpinning of Pendleton’s argument was that he wanted the African-Americans to rise above the rest on the strength of their own talent, hard work and perseverance competing with the rest of the country. He wanted them to stand toe to toe with everybody and not be isolated – a part of mainstream America. Jesse Jackson, on the other hand, who defended and supported the extension of affirmative action during the height of the US Supreme Court Affirmative Action case saw it as an assurance of African-Americans in achieving the American Dream. He saw it as a means of equal opportunity. To Jackson, Affirmative Action was still relevant because the issue at stake was not only racial but also economic justice and social equa lity. He believed that society must enter into a compromise to ensure that peace and harmony prevail. The conflicting views of these two civil rights activists were a mere reflection of their personalities: Pendleton was a conservative, a pacifist and a proud man while Jackson is a go-getter and a realist who will leave no stone unturned to get what he wants. Their respective views may have different relevance then but today, with an African-American at the helm of the most powerful country in the world there is no doubt that the African-Americans have no need to be treated as a race with inferior surviving wits. It is time that they be

Brand Attributes and Consumer Motivation Essay Example | Topics and Well Written Essays - 500 words

Brand Attributes and Consumer Motivation - Essay Example One aspect that is very crucial to the success of our brand positioning is that it needs to relate to our target market. The company needs to improve on its technology so that it can employ better techniques of collecting and analyzing the market. This will help the company know what exactly is expected by customers. We need to improve our products and services according to the expectations of our customers while keeping in mind that their expectations continuously change. We also need to research on our competitors attribute in terms of their logo to make sure that our logo is unique to the market and that it is also acceptable in this market. This will help the company mitigate the risk of losing customers to competitors because of confusion in the similarities of the attributes. The company also needs to assess the brand differentiation strategy while keeping in mind the company’s need to generate revenues. While positioning our brand, we need to consider the companyâ€℠¢s market share and market size. This is by looking at the demand of the business activities in a particular market. The company needs to map the products and services in order to identify gaps in the marketplace, understand the competitors, understand if the company is entering a crowded market, and this will also help in understanding the criteria in which customers in a particular market position different brand in the market. This will help the company to make an informed decision on marketing strategies for the brand.

Software Requirement Specification Essay Example for Free

Software Requirement Specification Essay In existing system, professor takes the attendance manually and records the details of absentees or presenters. Using this records professor stores the student’s attendance in each day in the attendance list and calculates the attendance percentage manually. In this system professor must consider each student separately and keep this list safely. It takes lot of time. Professor must spend more time to record the each student’s attendance in the attendance list. The project aims in implementing software that helps professor to take the attendance using mobile phone. For this mobile must support java application. This project is based on J2ME technology. Professor enters the attendance to the mobile using keypad. It is a manual process. After saving the absentees or presenters in to the mobile, teacher can edit the attendance list in the mobile. And this attendance details can send to a computer using GPRS. After sending the files to a computer, attendance list must be updated automatically. Modules 1.User Module: The main purpose of the user module is to provide security. This module is specially designed for staffs, which use mobile phone to take attendance. Each staff enter username and password before enter in to attendance list. If username and password cannot match, he/she can’t enter in to attendance page. 2. Attendance Entry Module: The purpose of Attendance Entry Module is to mark the attendance using cell phone. In this module Lecturer takes the attendance using the cell phone. Lecturers select the branch, semester and year. After this session he enters in to attendance page. Here staff makes a mark on the absentees. 3. GPRS connectivity Module: The main function of GPRS connectivity module is sends attendance list to the server database by connecting cell phone with the server through GPRS. In this module attendance list in the cell phone is sends to the database. 4. Updating the Database Module: The first function of this module is to update the attendance list from the cell phone. When the attendance list from the cell phone receives, server automatically updates its database. The server updating the database whether any change from cell phone occurred. 5. Display Module: The Displaying attendance list Module deals with the WEB application of CBAS. In this module Students can view their attendance through WEB. Student must select the branch and year then they get the attendance list of the class. 6. SMS Module: The main advantage of SMS module is that the Students can know their attendance by sending SMS from anywhere. Students send a SMS to the server with their register number. If it is in correct format, the server will replays the attendance of corresponding student through SMS. Otherwise sends an error message.

Proscenium and Concert Essay Example for Free

Proscenium and Concert Essay Thesis statement: A concert would not be possible without considering the importance of an organized and well-equipped facility. Successful concerts are what performers and organizer and audiences all hope for. This not only means the thoughtful programming of quality music, but also a smoothly run performance and production. Therefore, a lot of planning and making sure that everything is in order is the key to a successful all-out concert (Hudson, 2012). According to Vertudez, one of our interviewees, â€Å"Planning ahead of time [is the most important thing in organizing an event]. There could be some difficulties in setting up the facilities if you would not plan ahead of time.† Concerts became increasingly important to consider the many facets involved in presenting a concert. Concert events have been part of many cultures. Thus, it should require a lot of attention when organizing such events since a lot of participants are expecting a sure blast from it, taking into concern that 18 out of 40 concert attendees consider the facilities before attending concerts. For a start, it is necessary to determine what is wanted to attain out of the concert. Our interviewees mentioned the purposes of the concert they organized and to whom these concerts are for. This means that the organizers should need to identify the target audience of the concert and write a list of everything that is needed to be done. Preparing for logistics must be at the top of the list. Logistics are all the details that make the event happen. They range from ordering of the foods, if there is, to making sure that clean-up happens after the meal; from finding the right location to making sure that the needed props are ready. In short, logistics are all the little and big aspects that make for an event. The whole procedure of conceptualizing starts with setting up regular meet-ups with the concert committee to organize the aim of the plan (Matthews, 2008). The general principle behind a facility is to provide an area in which  audience can enjoy the concert event in a safe comfortable atmosphere. The facilities and structures are crucial for the whole event. Facilities are the aspect that ensures the smooth run of the concert. Facilities are composed of almost everything that is needed to make an event look perfect. The facility starts with the whole venue itself, the size, the capacity to accommodate people and the structure of the place, basically everything about the whole site. The sitting capacity, entrance and exit are also parts of the concerns of the facilities. Furthermore, the main concern of facilities in the concert is the equipment and sound system for the whole performance of the concert which is basically the highlight of the whole program. A concert is not be possible without considering the importance of an organized and well-equipped facility. It is always important to plan ahead of time when organizing events like concert. According to Quay (2012), the scope of the event may differ depending on the venue, some principles and practices to reduce uncertainties associated with planning. The venue should be settled first for existing facility available for the event. This is one of the essential factors when researching the feasibility of the project. The decision whether to hold the even indoor or outdoor is important. According to the results of the survey we conducted, 14 out 40 respondents prefer indoor events than outdoors because of the facilities used. Indoor concerts are held in appropriately sized venues for the anticipated crowd with public safety being the primary concern. However, campus facilities and resources should primarily support the event. In outdoor events, the facility should be maintained starting from walkways, sidewalks and entryways. These things are to be considered when deciding whether to hold an indoor or outdoor concert. The booking of the venue should be done ahead of time to assure the usage of facilities (Stamp, 2011). The decision of choosing a venue lies in the hands of the organizer—taking into consideration the equipment needed—for the audience to appreciate the sound systems used. All the needed sound equipment must be in good conditions before a performance as a sound engineer prefers. The organizer is also the one responsible in discussing venue matters with the owner of  the venue (Gross, 2005). Most of the facilities used in events are actually placed on the stage—the most obvious or center part of the concert. Staging in special events is essential and is actually adopted from theatre specials. Three types of stages are used according to the kind of special events namely thrust, proscenium and aerna stages. Thrust stage does not have backstage area so it requires fewer facilities and the audience area is just in front of the stage. Proscenium stage is often found in modern theatres where large backdrops are required. Arena stage requires the most facility because there are lots of entrances and it is constructed for really special events but audio, lighting and sight-line can cause problems (Matthews, 2008). Facilities depend on the venue. According to Pendon, one of our interviewees, â€Å"the lights and sounds system requires a certain electric current for the system to sustain its power. Plus the accommodation should be near the venue for the attendees to have convenience and less-hassle in their part.† Another example, for the past thirty years, concerts have been held in our country and there has been quite a number of known venues that hosted local and foreign artists. Currently, the Philippines has only two main concert venues that can occupy 10, 000 people—specifically, the Smart Araneta Coliseum and the SM Mall of Asia Arena. In 2014, the Philippine Arena is expected to be opened in Bulacan. Even if it is being built by a religious congregation, the said venue can still be available for other big events for it has 50, 000 sitting capacity. These venues have comfortable seats and strict policies which make them best concert venues in the city. They have more available facilities than open concert grounds because of sufficient air-conditioning systems and well-maintained toilets. All of these are considered to put up concert facilities (Concepcion, 2011). In order for a concert to be possible, it is necessary to need a committee. It is an important factor to consider having to appoint a management team to ensure that the facilities in the concert are in good condition. Furthermore, the team responsible in organizing the facilities should also be divided into specific sections. For instance in the checking  of acoustics, taking care of the number of seats as well as the arrangement of it, decorating the whole venue and also the people who will be responsible for cleaning the venue after the event. To greatly ensure and to be able to control the whole production, setting up meetings regularly would absolutely help. Weeks or even months before the actual event, everything should all be planned and set-upped. Considering a checklist should be put in concern. In addition, it is necessary to find out as much information, concerning the whole production, as possible ahead of time. The committee should always take time to look at every aspect of the event during the whole progress, as well as, set up meetings with the organizing committee regularly from the start of the process until the day of the concert (Hudson, 2012). Occasions will essentially need a lot of workers to be assigned on specific areas and tasks which are definitely crucial for the event (Health and Safety Executive, 1999). Events may rely on enthusiastic helpers. The crucial aspect is good coordination by the event management team, and close supervision and monitoring of helpers. The organizing group should be able to provide many services and great help in putting up the event. Management of workers and helpers requires clear job functions and responsibilities to be identified. Everyone working or providing services at the event should be clear about what they are required to do, how to do it and when it needs to be done. This can be achieved by preparing a schedule. Moreover, it is crucial for an event to assure the safety of everyone. An important occasion will absolutely be a success if it will be completely secured by the right and enough service of security (Smith, n.d.). All event organizers must be clearly aware of their responsibilities for the audience and other participants in the event, including the performers. Not only will the number of people attending be significant for the event management, but the activity itself will also influence the safety requirements. The essential components needed in the concert are the equipments, particularly the electronic devices such as the band instruments and the machines for stage effects. All the important audio equipment used in  special events is placed onstage. These includes all the equipment used by the performers such as vocal and instrument microphones, mixers and CD/DVD players as they are the ones to control them (Matthews, 2008). Stage setup is crucial to an effective and streamlined concert. Stage setup will vary in terms of how many artists are involved. Each piece of instrument should have its designated place. It is critical to set up the stage correctly in order for the performers and audience to enjoy best sound quality as possible. It would be best to plan ahead the setting up of instruments for it to be easily placed on stage. In setting up the amplifiers, it should be placed up on stage orderly. For the speakers on the stage, the main speakers should be placed toward the front of the stage in both sides and facing at an angle to the audience for optimal sound. Furthermore, the stage monitors should allow the performers to monitor the total sound output as heard by the audience. Lastly, in setting up the microphones, the number of performers and instruments that will need it should be considered. The microphones should also be placed in front of the amplifiers. The other form of equipment, which includes the smoke machines, the lights and others, will be needed to make the show look more spectacular. The lighting plan should have a list of each light, its location and what part of the stage it will light. In any stage events like play or concerts, it is important to attend rehearsals in order to familiarize with the changes of mood and positions of performers onstage. With this, one will know what he or she is lighting and if it fits (Cummings, 2011). Moreover, the special effects such as the smoke machines should be place in where the design of the stage will not be ruined and the performers should not be bothered. Furthermore, everything should have security plans in order to be ready if some unfortunate dilemmas occur with the electronic devices on the stage. The most common reason of special events’ power problems is grounding. It can cause potential shock to the person manipulating the power system and a buzzing sound in the audio system. A good practice on grounding can be done on outdoor shows. However, it is essential to be familiar with power systems  even if one is not an electrician. Just bear in mind to be careful around power systems to avoid accidents (Moody, 2010). Producers must be concerned with the risks involved in the operation of equipment and with safety of their own contracted personnel and participants Risk and safety should be considered in hosting special events like concerts. Too many event producers and event managers are not aware of facts about accidents that may occur such as standards for allowable stage load. Worse that can happen is for the people to be injured. Other problems that may occur will be on the venue, committee and equipment—all related and concerned with the facility. Moreover, problems occur in setting up concert venues because most are not set-up until the exact date of the event is a few days away. It is hard to predict how the location will look like especially if the place is not really similar. In addition to this, some popular event venues are fully booked that may require errands in setting up and removing equipments and decorations. Because of this, more works are predictably going to arise once the exact schedule of the concert approaches this can cause a domino effect when unfinished preparations of the venue pile up (Quay, 2012). Although the occurrence of problems is on the venue, it is inevitable for them to occur on the committee assigned to the facility. There are many tasks that should be undertaken and services that should be provided during an event. According to Stamp (2011), the event organizer has the responsibility to manage structure for an event which may differ between planning and technical operations. Another problem may occur when a member of the staff will not be able to attend the event. Once the performers or students are allowed to bring their set of equipment, no one will be able to cater to them when there is a need for trouble-shooting or repairing their equipments. Moreover, lack of crews will more likely cause problems in handling facilities of the concert. In fact, it expands the duties of the other available crews making them even busier. Additionally, usual problems may also occur in equipment. Normally, artists bring with them their own equipments. This usually include microphones,  instruments, effect machines, monitor units and recording devices. Due to the number of brought equipment, there will not be enough time for a crew or organizer to perfectly familiarize with their personal equipment before the performance. However, it is important to at least go through it to be able to manipulate it properly during the performance (Gross, 2005). Likewise, it is important to assume that a minor incident can have a potential to develop into a major incident if not properly planned for and managed. Thus, all incidents cause crowd disturbances. According to Quay (2012), accidents and problems are unavoidable especially during the actually concert, but if the organizers planned everything smoothly, it will be easier to handle all the facilities. It is essential to remember providing the audience with guides to the place and markings in the venue, such as arrows or printed labels of places, in order for people to not be lost and find the place that they are looking for, immediately. It is also necessary to ensure that on the day of the event, the person in-charge of opening the site will be able to open it on time (Youth Employment Summit, 2001).It will be up to the kind of event to determine the amount and sort of maintenance and other crucial logistics needed for facilities of the event. However, the design of the venue should consider the figures, such as the numbers, that has been finalized (Health Safety Executive, 1999). From the interviews conducted from student concert organizers, accidents are usually resolved as soon as they occur. Pendon also say that â€Å"Due to preparedness of whatever accident of malfunction that might happen, there is always an alternative or replacement for every facility needed.† Moreover, venue access is a function of the design of access roads. Such facilities have to be able to cope with the demand. In addition, the design and location of entrances should depend on the numbers of entrances required, where they are placed and the capacity to be handled at each entrance. Furthermore, concerning the stage decoration, it is important to check if it will create a good atmosphere on the stage and it should not get  too carried away by the decoration. Simple, elegant and inexpensive decorations should be used. Be creative, but avoid complicated arrangements so that everyone can participate in making the decorations. Make sure to have a good visible banner and that everything fits well with the stage. With the committee that was appointed, the team must compose of individuals who are reliable. It does not have to be a big team. The most important thing is that the team members share same enthusiasm for the cause; because after all, they are not being paid. Be sure to be surrounded only with people who are constantly positive and encouraging. Most important is that the team can be count on to be supportive throughout the planning and organizing the concert. In addition, as much as possible, all the details on what equipment would be needed in the concert should be enlisted in order to know what else needs to be provided (Gardner, 2011). The place on stage where the instruments and special effects machines will be placed should be finalized. The position of the machines and instruments should be assured to not bother or interfere with the performance of the artists, the stage decoration and also the view of the audience. Lastly, it is crucial to double-check if the security that has been assigned will be efficient. The concert security guards should possess an array of skills to keep a venue and its patrons free from violence. They must be observant and alert, as well as, capable of monitoring many people at once. They also need the strength and endurance to spend hours at a time on their feet. All in all, the role of security guards at a concert is to keep both musicians and audience safe. To successfully hold a concert, practices are not enough. It is important to have a dry-run of the concert for sound check, lights and stage plans, security of the place and cleaning of the venue and facilities. The dry-run of the concert will help a lot in improving the actual concert itself and to foresee a good event. In other words, dry-runs are usually held to identify possible problems that may occur. It is indeed crucial to perform a sound check in an important event in order to avoid technical difficulties, notably of those with huge number of audience and complex acoustic and other instrumental facilities. In addition, in order to pull it off, an adequate amount of time for checking should be taken into consideration by the creators of the event. In all circumstances, wrong equipment and connections or insufficiently covered circuits may cause electric shock and overloading which can lead to sound failure and result in a fire. With this possibility of accident to happen, a qualified sound engineer should properly check on generators during the dry-run of the concert to keep the facilities maintained in a good working condition (Matthews, 2008). Most concert attendees notice problems on the facilities especially on the sets of equipment used. Specifically, out of 40 respondents, 25% say that they always notice problems occurring on microphones; 53% oftentimes notice problems with the speakers and sound systems; 50% says sometimes problems occur in the stage lightings; 43% also experiences problems with the seats. Out of 40 concert attendees, 90% of them, or 36, prefer venues with comfort rooms—this means that it should always be considered by the organizers as an important factor in facilities. Since having performance areas in different spaces is uncontrollable, expected stage design dilemma must be thought of, firstly, in the planned concept. Consequently, planning in advance and thinking of solutions for probably staging problems that may come along the way should be considered due to time problems that may also arouse (Moody, 2010). The dry-run can help in pre-planning as to change some equipment locations on the stage. For instance, it can also bring out more ideas in proper transition of lightings. Basically, the mock concert will help a lot in fixing the lights and stage plans. According to Quay (2012), the dry-run should also be checking on the security of facilities. There should be an appointed chief steward to take responsibility for all the security matters of the event facilities in case  something unexpected happens—taking into consideration more security stewards required to take account at entrances and exits, unauthorized areas, front of stage areas, securing structures or equipment whereas more facilities are located. They are also needed for general tasks such as providing information and managing the flow of the crowd. Thus, the dry-run can impede the safe operation of extra security checks to reduce problems during the actual concert. After the concert, it is natural for everyone involved to be completely worn out and will immediately want to head home to rest since it is undeniably tiring to put up a concert. In spite of that, it is absolutely necessary to ensure that the venue will be let cleaned and as orderly as before the concert started (Gardner, 2011). To make this task easier, the organizers must have planned and divided its crew members to clean different facilities assigned to them. not all venues are free so there may be next event to be held at the same place so it must be cleaned right after the concert. After the research, including the interview and survey conducted, it is safe to conclude that a concert is not possible to be successful if the importance of an organized and well-equipped facility is not considered. There is no such event without any facility. The facility should make the event easier to organize rather than cause problems during the event. The facilities in a concert are important to lessen the effect of too much noise. These facilities include the stage, speakers, sound system and sound power levels which should all be fixed to minimize negative noise impact (Quay, 2012). Basically, facilities of a concert are mainly concerned with the sound systems as one of the core equipment to keep the quality of the event. Failure and accidents with the sound system is the last thing that organizers will likely expect. As the results of the survey show, audiences are also very aware of the facilities used in the concert and the whole concert has high dependence on it. Sometimes organization is needed for a concert to succeed. Aside from  the common concerns such as performers and selling tickets, it is important to consider the security, food, venue, equipment and advertising the event. It is also acceptable to estimate time and cost to be more important than they are (Hudson, 2012). There are also number of policies that govern the use of facilities depending on the venue. If the organizers show disregard for facilities and equipment or fails to abide by such given guidelines, it is possible for them to be denied further use of facilities. It is important to keep the place safe for all the concert attendees and crew members. The whole research on concert facilities implies that it is very important to preserve not only the crowd’s mood but also the artists’ lively mood and eagerness to perform. Keep in mind to push through schedules because time is really needed the most. Therefore, the facilities should help establish a connection between the audience and the performers and not disturb the ambiance surrounding them since 24 out of 40 concert attendees often think that a concert production depends on its facilities. References: Concepcion, P. (2011, March 1). A close look at the MoA Arena. Philippine Daily Inquirer. Retrieved September 26, 2012, from http://entertainment.inquirer.net/43183/a-close-look-at-the-moa-arena Concepcion, P. (2011, January 3). A candid look at the metro’s top concert venues. Philippine Daily Inquirer. Retrieved September 26, 2012, from http://showbizandstyle.inquirer.net/entertainment/entertainment/view/20110103-312321/A-candid-look-at-the-metros-top-concert-venues Concepcion, P. (2012, July 22). Big deal for big dome. Philippine Daily Inquirer. Retrieved September 26, 2012, from http://entertainment.inquirer.net/43183/a-close-look-at-the-moa-arena Cummings, T. (2011, October 15). How to Set Up Stage Lights | eHow.com. eHow | How to Videos, Articles More Discover the expert in you. | eHow.com. Retrieved September 25, 2012, from http://www.ehow.com/how_4853476_set-up-stage-lights.html Event management handbook: event planning. (2011). University of Maryland. The Adele H. Stamp Student Union. Event planning handbook: how to organize an event. (pp. 30-34). (2002). Logistics. YES. YES Workbook. Gardner, A. (2011, May 19). NewMusicBox  » Concert Organization Checklist. NewMusicBox . Retrieved September 26, 2012, from http://www.newmusicbox.org/articles/concert-organization-checklist/ Gross, L. J. (n.d.). A basic introduction to concert sound engineering. Retrieved September 26, 2012, from http://www.tiem.utk.edu/~gross/ Guidelines for event organizers. (pp. 4-28). (2012). Advance planning, pre-event planning, managing the risk, management structure, preparing for the unexpected. Dublin Council: Wood Quay Books. Hudson, A. (n.d.). How to Set Up a Rock Concert | eHow.com. eHow | How to Videos, Articles More Discover the expert in you. | eHow.com. Retrieved September 26, 2012, from http://www.ehow.com/how_7652963_set-up-rock-concert.html Matthews, D. (2008). Special event production the resources. Amsterdam: Elsevier Butterworth-Heinemann. Moody, J. L. (1989). Concert lighting: techniques, art, and business (3rd ed.). Boston: Focal Press. The event safety guide: a guide to health, safety and welfare at music and similar events. (2nd ed., pp. 15-20). (1999). Venue and Site Design. Norwich: HSE Books.

Contemporary issues in health care

Contemporary issues in health care Contemporary Issues In Health Care Compare and contrast how two named health care systems deal with one specific health issues. Aim The aim of this assignment is to choose two countries, and compare and contrast how these two countries deal one specific health issue. One country has to have a good rate of the health issues and the other one has to have a bad rate of the same health issue. The two countries that this assignment chooses to about talk are the United Kingdom and the Netherlands, and the health issue that is going to be concentrated on is teenage pregnancy. This assignment will focus on comparing how both countries are tackling teenage pregnancy, the assignment will also talk about the amount of money both countries spend on sex education, also if teenage pregnancy has always been a problem, if both countries raise effective awareness on conceptions and etc, furthermore this essay will discuss about why teenage pregnancy is good in Holland and why the rates of teenage pregnancy keeps on going up in the United Kingdom. Introduction The reason why this topic is being explored is because the United Kingdom always seems to have a high rate in teenage pregnancy in Europe, and in countries like Netherlands teenage pregnancy always seems to be low. Therefore it will be good to compare these two countries and see why one country has a good rate of teenage pregnancy and why the other one has a terrible rate of teenage pregnancy, this can help understand where the united kingdom is going wrong for them to be always having a high rate in teenage pregnancy, and maybe they can see what the Netherlander do to prevent having such high rates of teenage pregnancy. Teenage pregnancy is a contemporary health issue because the cost of teenage pregnancy is shocking. Teenagers who end up getting pregnant are less likely to complete secondary school, they are also less likely to get married, and also they normally end up going on benefits, when their children are born they dont really have a good health, their cognitive development is normally slow, and they always tend to have behavioural problems. Being a teenage parent sometimes comes with its own consequences such experiencing mental health problems, sometimes if the teenage mother is not getting any support from family and friends, they feel isolated and they always tend to find it hard to cope, so they start getting stressed out, having a low self esteem, feeling anxiety and depressed which can lead to mental health. Teenage mothers that end up getting pregnant always tend to come from a lower working class, and living in deprived areas, and they always tend to have their second child quickly, this causes more stress on their well being, because they might be struggling with finance. Main body The United Kingdom has one of the highest rates of teenage pregnancy across Europe, and whereas the Netherlands have one of the lowest teenage pregnancy rate. The reasons why the Netherland have such a low rate of teenage pregnancy could be because they are more opened to talk about sex with their children then parents and schools in the United Kingdom. The Netherland have a low rate of teenage pregnancy because they do sex education in schools, and parents normally have open talk sex with children, and adverts on televisions on how to prevent getting pregnant. The United Kingdom and the Netherlanders sex education are similar, but there are also differences between the two countries on how and what they teach about sex education. The reason why the Netherlands sex education is more effective than the United Kingdoms one is that, the Netherlander tell there children how to protect themselves from STIs and unwanted pregnancy and how to avoid risky sexual behaviour, and when and how to use contraceptives. Whereas in the United Kingdom instead of teaching teenagers how to protect themselves from sexually transmitted infections and how to prevent pregnancy, they promote more on how they should not be having sex. Sex education in the UK is called (PSHE) and in Netherland they call it (CARE). (Hardy, J.B. and Zabin L.S. 1991) believe that sex education is less controversial in the Netherlands, mainly at political level, and there society is more open when it comes to issues about sex, but people sometimes tend to mistake their openness for permissiveness. Studies believe that there is a political opposition to sex education from the smaller Christian parties in Netherlands; Politicians have the tendency to pass the issue over to professional sex educators, whereas in the United Kingdom the politics of sex education have been unfavourable, with major discussions about taking place over legislation passed in 1986, 1988, and 2000. Some politicians and families believe that sex education in schools is too explicit and it promotes homosexuality, and doing sex education in schools causes teenage pregnancy rather than prevent it. This can be argued that having sex education in school does not promote or encourage teenagers to get pregnant, because by having sex education in school, teachers are informing teens how to avoid risky sexual behaviour and they are also teaching them how to use contraceptives correctly, and also by teaching them about sex they will know how to protect themselves, also they will be aware of the consequences of having one or more children at a young age. Teenagers who get pregnant at an early age tend to come from poorer backgrounds and from areas that are high with unemployment rates, daughters of teenager mothers, which always ends up being a vicious circle, and also young people that are in care. Being under age and pregnant cost the British government  £166,000 to raise a child until they reach their 21st birthday. 90 per cent of teenage mothers rely on benefits in order for them to survive. The British public fund course that cost around  £100,000 that allows young teenage mothers as young as 14 to take these courses, this course is about helping them to be writing things up like CV, and teaching them the dangers of smoking whilst pregnant, and by them attending these courses they get paid  £30 a week, and if they finish the 16 week course without missing any lessons they get  £100 bonus. This could be argued that all the money that they are spending on these young mothers to do these courses could go towards trying to reduce the rate of teenage pregnancy. The British government are working towards their target of reducing the rate of teenage pregnancy by 2010. Their aim is to make sex education compulsory in all schools both in primary and secondary schools like in Netherlands, and to be going more in details about sex education, this will include teachers talking about contraception and relationship issues. The British government seems to be following the Netherlands footsteps in the way they approach sex education, with openness about sex from a younger age. The reason why the British government wants to follow the Netherlands approach is because the Dutch children get taught about relationships from an early age, so they get comfortable as time goes by with talking about sex and contraception, so by the time that they are ready to be having sexual intercourse with the opposite they will know how to use contraception in order to avoid pregnancy and STIs, and this will have a good impact on the country, because they will be a low rate of teenage pregnancy, so if the British government following these approaches, it could work for them also by having a low rate of teenage pregnancy across Europe. Although this kind of approach could be argue that it is encouraging young people to have sex, but statistics in Netherlands stated that there are fewer teenage pregnancies and the age that most young people in Netherland first have sex is higher than in most other developed countries. Another way the British government is trying to tackle with teenage pregnancy is adverting young people to be responsible about sex and contraception on televisions, radios, internets and billboards. These kinds of promotions can be a good thing, because some young people might feel comfortable to be talking about sex amongst their peers, and these advertisements may even encourage some teenagers to talk about sex issues with their parents. Even though some people might argue that advertising sex and contraception will not solve teenage pregnancy, but it can be argued that it will not make the situation any worse, and these advertisements could be a break through towards teenage pregnancy, because some young people might think about their actions and use contraception more sensibly, because they have a knowledge of what the consequences are of not using contraception can lead to. As we already know the United Kingdom has one of the highest rates of teenage pregnancy across Europe. Figures have shown that during 1996 there were 44,000 that gave birth below the age of 20, which signified around 7 per cent of all births in Britain. The birth rate was 29.8 per 1000 women aged 15 to 19 years, compare with 65.5 per 1000 for women aged 20-24 years. This could be argued That in order to reduce such figures government should concentrate more on sex education in schools. Teenage pregnancy in Britain is usually identified as a problem for society, According to (Peckham, S.1993) stated that reports of medical, financial and social problems for mothers and children following teenage pregnancy, is linked with sex and education, and suggest how they should both be improved. teenage pregnancy rates in the Netherlands have always being low due to the high quality, explicit and early sex education in both primary and secondary schools. (Dr Loon 2003) believes that sex education in the Netherlands starts at younger age then The UK, its also more explicit, he also stated that the Netherlands are more Independent than the United Kingdom and parents and the government in the Netherlands have more power over what is being taught at school and also their Influence of church helps a lot. This can be argued that there is a huge difference in A way both countries approach sex education overall. The awareness of teenage pregnancy is more effective in the Netherlands, than the United Kingdom, because they start talking to children about sex at the age of 11, parents talk to the children about as well, so from a young age they know about sex, and they know what they consequences are of having sex are, and even if they are ready to be having sexual intercourse they know how to protect themselves from getting pregnant and STIs because they have being teaching them how to use contraception from schools, parents and media. Whereas the message is not really effective in the United Kingdom, even though the kind of messages that both countries is kind of similar, but one is more out there than the other, that why works more. The UK provide the correct information about the risks associated with sexual activity the also talk about contraception and birth control, and how to avoid Intercourse, they also focus on reducing specific risky behaviours. They dont really promote safe sex on televisions as much as the Netherlands does, or start sex education at an early age. But recently the UK has started advertising safe sex on televisions and radios. Research have shown that about 93 per of young people in the Netherlands use contraception, whereas in the UK 53 per cent of young people use contraception. This could be because in Netherland they give out the message more about safe sex in schools, homes, and media than in Britain. Studies shown that teenagers in both countries found that boys and girls in the Netherlands gave love to each other, as one of the main reasons of losing their virginity, and boys in the UK do it because they are getting peer pressure. Teenagers in the Netherlands are obviously doing it for the right reason and they are having sexual intercourse they probably feel they are ready, but they are being responsible by taking the percussions needed, because adults like teachers and parents have being telling them about safe sex from an early age, and they understand the consequences of what will happen if they dont take the right percussions needed. And some teenagers in Britain dont know or understand the consequences of safe sex, because they dont talk about sex at home, and at school the message that they send the most in sex education is dont have sex, and obliviously by telling young people not to have sex, they are more likely to do it, so its better off telling them what percussions to take when they feel like they need to starts having sexual intercourse with opposite sex. Conclusion In conclusion this essay has found out why The United Kingdom has a bad rate of teenage pregnancy and why the Netherlands have a good rate of teenage pregnancy. They reason why the UK has a bad rate of teenage pregnancy, its because they dont really talk about sex and contraction, you see they dont feel comfortable talking to their children and student about sex and contraception, so in order for them not to talk about it they just tell the young people not to have sex, instead of telling them about it and how to use contractions and where to go and get it from. They just promote by telling them they are not allow to have sex, whereas in the Netherlands they are more open about telling their children about sex and contraception, and also there children are taught sex education at an early age, unlike in the United Kingdom. The UK is working towards halving the teenage pregnancy rate by 2010, by following the approaches that the Netherlands use, by starting sex education at an early age, obliviously at age that they feel is right for the children, talking about sex and using contraception more, than promoting young people not to be having sex, also promoting using contraceptions on television, radios, internet, and on billboards. By doing is it can eventually make a change towards teenage pregnancy rate in the United Kingdom. References Fullerton, D. Dickson, R. Eastwood, A.J. and Sheldon T.A (1997) Preventing Unintended teenage pregnancies and reducing there adverse effects. [Online] Vol 6 (2) Page 102 108, Available from http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1055461/ (Accessed on 4th December 2009) Jewell, D. Tacchi, J. and Donovan, J. (2000) Teenage Pregnancy: Whose Problem is it? [Online] Vol 17 (6) Page 522 528: Available from http://fampra.oxfordjournals.org/cgi/content/full/17/6/522 (Accessed on 4th December 2009) Lawlor, D.A and Shaw, M. (2004) Teenage Pregnancy Rates: high compare with where and when? [Online], Vol. 97 (3) Page 121 123. Available from http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1079321/ (Accessed 1st December 2009) Lewis, J. and Knijn, T. (2001) A comparison of English and Dutch sex Education in the classroom. [Online], Vol 19 (4) Available from http://www.sheu.org.uk/publications/eh/eh194jl.pdf (Accessed on 2nd December 2009) Panchaud, C., Singh, S., Feivelson, D. and Darroch J.E. (2000) Sexually Transmitted Diseases among Adolescents in Developed Countries. [Online], Vol 32 (1) Available from: http://www.guttmacher.org/pubs/journals/3202400.html (Accessed on 2nd December 2009) Peckham, S. (1993) Preventing unintended teenage pregnancies [Online] Vol 107 (2) Pages 125 133: Available from: http://apps.isiknowledge.com/InboundService.do? (Accessed on 4th December 2009) http://www.dcsf.gov.uk/everychildmatters/healthandwellbeing/teenagepregnancy/about/strategy/ (Accessed on 1st December 2009) Cornell, A. and Betty P (2001) why teenage pregnancy rates in the Netherlands are so much lower than in the UK, Whitto: Family Education Trust. Available from: http://www.famyouth.org.uk/pdfs/LDM.pdf (Accessed on 1st December 2009) http://news.bbc.co.uk/1/hi/special_report/1999/04/99/teen_pregnancy/319869.stm (Accessed on 2nd December 2009)

John Bergers Ways of Knowing Essay example -- Ways of Knowing Essays

In his first essay of Ways of Seeing, John Berger claims that all power, authority, and meaning that was once held by an original work of art has been lost through the mass reproduction of these works that has occurred in recent years. He writes of an entirely bogus religiosity (116-117) that surrounds these art objects and that the meaning of the original work no longer lies in what it uniquely says but in what it uniquely is (117). He claims that because of reproduction, the art of the past no longer exists as it once did (127). Obviously, something created hundreds of years ago is not the same as it once was, but the distribution of art and music to the general public has had a positive effect on society rather than a negative one. Works of art have even more meaning than they had when first created through the interpretations offered them by generations of critics and artists. Fresh new sources have been given the ability to offer their insight and abilities into art, creating en tire new genres of art, music, theatre, and the like. It has allowed for a truer search for knowledge than was ever possible before. And ultimately, the search to find the true meaning of art and of the ideas of the artists forms a true sense of religiosity, which gives passion and meaning to the lives of groups stretching far beyond the cultural elite. An example that Berger uses to illustrate his points is that of a filmmaker who uses images in film. Berger states that Awhen a painting is put to use, its meaning is either modified or totally changed (120) and when a painting is reproduced by a film camera it inevitably becomes material for the film-maker’s argument (121). He concludes from this that only the original painting holds integrity while the image shown on film is an expression of the film-maker’s argument. However, this idea furthers the meaning of the painting by adding connotations to the one the artist intended. When an artist creates a painting, he or she hopes for this work to be critiqued and interpreted by others. These critiques and interpretations add to the full meaning of the work for everyone seeing it afterwards. Thus, we undermine the true meaning of the work by saying it can only mean what the artist originally meant it to, because this is something we can never know. The viewer should deter mine the value and meaning of each painting. The paintings... ...nable future of what we could have, and is empowered by envy. Ultimately, Berger claims that the sublime quality of art has been transformed into simple information through reproduction, when in reality; this type of culture has always been about information. Through reproduction, we can strive for a truer sense of information, in reaching the true meaning of art rather than using the information for a sign of status. It is no longer a matter just of knowing of art and culture; it is a matter of knowing about it. The available levels of information have increased, and have allowed more people to experience a true sense of religiosity toward art, music, and other culture than was ever previously possible. Rather than ruining the integrity and credibility of culture by offering it to the masses, it remains a symbol of status and power for those who wish to use it as such, and has become a source for passion and knowledge for others. It has also allowed new ideas and insight to thes e fields from non-traditional sources. Finally, instead of taking away from the meaning of original works of art, reproduction has added to it. Berger, John. Ways of Knowing. New York: Penguin Inc. 1998

Essay --

The energy challenges in the last few decades and the higher environmental issues around the globe have been pushing many countries to provide incentives for promoting renewable energy source exploitation so as to replace or minimize the use of fossil fuels which emit pollutants and large amount of carbon dioxide. Renewable energy is a source of energy which comes from natural resources such as sunlight, wind, rain, tides, waves, geothermal heat and biomass. These are naturally replenished when used [1]. Large shares of renewable electricity generation are a promising possibility to address global warming and the rising scarcity of hydrocarbon fuels [2]. Solar energy is a well-known proven technology, because of its availability and it does not have negative effects on the environment compared to other conventional energy such as the use of fossil fuel which gradually increases the earth average temperature and pollution. Solar energy is also one of the most available forms of energy on the earth’s surface. The earth’s surface receives a daily solar dose of 10E+8 kWh, which is equiva...

Hulot in Mon Oncle :: Jacques Tati Charlie Chaplin

Jacques Tati’s irrepressible Mr. Hulot, along with Charlie Chaplin’s Tramp character, is one of the greatest examples of the everyman. He walks through life with a whimsy that becomes his trademark. Although dialogue is sparse, he exposes the curious intricacies of life from behind his trenchcoat and pipe. In Mon Oncle, Hulot goes on outings with his nephew while Tati elucidates the rather arduous issues of modernity. Hulot goes back and forth between the bourgeois neighborhood and what can only be described as the â€Å"modern sector† with a carelessness shared only by the mischievous children and lackadaisical canines that roam the streets. Hulot has no job, but his days remain filled with admiring children, the talkative street-folk and vendors, and his meddling sister in the modern sector. Altogether, the film has one of the most meager, yet clever uses of sound. Tati can do more with periodic buzzers and whistles than the average film could achieve with all of its modern technology, which is concomitant with the issues within the film. The only two exceptions to the slight soundtrack are the clamorous and deafening sounds of construction during the opening sequence and the technological mishaps at the plastic factory, both being examples of the entropy of modern life. While Hulot’s sister and her husband stammer around figuring out whether their awkward fountain is spouting or the phone is ringing, the altruistic Hulot contorts his window so the reflection prompts a caged bird to sing with delight. Tati parodies the sterile efficiency of the modern sector. First there is a montage of cars, each traveling at a uniform distance from the next, never an arrow unfollowed. In comparison, the Arpels (the sister’s family) step clumsily along the circuitous stone paths in their garden. The ineffable Hulot chooses either to walk freely, incongruous with the paths that have been laid out, or to navigate them deftly as if he were engaged in a game of hopscotch like the little children outside of his house. At times, Hulot can maneuver the cobblestones with obliviousness shared only by the family’s dachshund. The people’s movements in deference to the courtyard’s gravel squares are reminiscent of the characters moving around the checkerboard floors of a country estate in Renoir’s Rules of the Game (1939). The silly characters of Mon Oncle play around in a modern world that makes little sense to Hulot. He finds himself uncomfortable with the strange angles of the art-deco chair and grimaces humorously. His bout with the futuristic kitchen brings to memory a similar scene in Charlie Chaplin’s Modern Times (1936) in which an unsuspecting

Charity Begins at Home Essay

It is an old saying which holds good in every sphere of life, It means that a person’s first duty is to help the members of his own family. Any act of goodness can be in the right direction only if it spreads goodness all around, but a good act must be started from one’s own environment. Everybody should do good to his family members first. Charity to others at the cost of starvation at home cannot be appreciated. If a man ignores his family members and does good to others, he is most likely to be an object of ridicule. The family members are the first charge on one’s resources. If somebody is in a position to do some good or to extend some help or assistance—monetary or otherwise—to others, he must see to it that the members of his family are not left in deprivation. It is only after the needs of the members of the family are fully met, the help and assistance may be distributed among others. Here, too, there is a comparative priority—relations, friends, community circle and so on and so forth. If we take the case of social reform, a man should first try to introduce reform in his own family. Instead, if without reforming his own family, he tries to reform others, people will not listen to him. He would rather end up in failure. It does not carry any weight if a chain smoker advises others to give up smoking while he himself does not leave the same. It is better if one presents his Own example. Philanthropists donate money to educational institutions, hospitals and orphanages. But before doing so, they must try to satisfy the needs of their family, relatives, friends and com-nunlty. A doctor must attened to the health problems of his own (tolly members before extending medical advice or assistance to ‘Charity begins at Home’ also means that unless a person is to his own family members, he cannot be expected to be good †¢Others. The reasons are obvious. Family is the core of one’s i is the immediate environment. The first responsibility of II towards his family. A man is alway more sincere to his lily than to any other person. A normal man cannot over-_ Ignore the family ties and responsibilities. If somebody ‘ Uself an exception, he is likely to be mocked at or looked by others. acts must have their beginnings from one’s own or environment. Nobody cleans other’s house before his own. Before lighting a candle in the temple Xhis own house. Before feeding others one does mily members. For all the good acts one’s family One cannot rather do ood things to others in If one ignore one’s own family in that regard. jtoo 11 equally applicable in the international field. Mil primary responsibility for its own people. It can do good to the whole world only after it has met the requirements of its own people. A country committed to the removal of povery in the world must first tr y to remove poverty of his own people. Beginning of disarmament must be made by the country itself before making a plea for world disarmament. It is no gain to call upon the people of the world to abjure war, if the country or the leader making this plea does not believe in peace.

Compare the differences between a Sole Trader, a Partnership and a Limited Company Essay

Introduction In the following essay, I will compare the differences between a Sole Trader, a Partnership and a Limited Company when preparing final accounts also included in the essay will be the concepts and conventions used when preparing final accounts. I shall also outline the regulatory standards within the Accounting Profession. I shall start by giving an explanation of how the accounting system functions. How does the accounting system work? Business keep financial records for a number of practical reasons, which are: > To quantify such items as sales, expenses and profits > To present these figures in a meaningful way so the business can judge its success over the past year Below is a diagram of the Accounting System: (all things below will be explained later in the assignment) Diagram taken from Business Accounting Second Edition by David Cox. Prime Documents Business transactions generate documents, these documents go into the primary accounting records and from these records are placed throughout the accounting system. The following are prime documents: > Invoice – when a business purchases goods the company or individual the goods where purchased from sends the business an invoice which outlines the amount that is owing, when this amount is to be paid by and details of the goods or services that have been provided. This is also the same case when the business receives an order for a good or service. > Credit Note – if a buyer returns a good that has been bought on credit, a credit note will be generated and sent to the buyer, the value of the credit not will be deducted from the buyers amount owing. On the credit note it outlines the money amount and the goods or services that have been given. > Banking Transactions – businesses use their bank accounts to pay in and withdraw money at regular intervals, from these bank transactions paying-in slips, cheques and BACS are frequently used. These are then entered into the primary accounting records. Primary Accounting Records The primary accounting records are used to log the prime documents from day to day. The following are primary accounting records: > Sales day book – this is a list of sales made and is recorded from the invoices issued > Purchases day book – this is a list of purchases made and is recorded from the invoices that have been received > Sales returns day book – this is a list of the goods that have be returned and is recorded from the credit notes that have been issued > Purchases returns day book – this is a list of the goods that have been returned and is recorded from the credit notes that have been received > Cash book – this is a record of the business bank account and the amount of cash that is held, this is recorded from receipts, paying-in slips, cheques and BACS documents > Petty cash book – this is a record of the small cash purchases that have been made by the business and is completed from the petty cash voucher. Small cash purchases being ones that are made with motes and coins > Journal – this is a record of non-regular transactions, which are not recorded in any other primary accounting record Double-Entry Accounts: The Ledger The foundation of the double-entry book-keeping system is the recording of the ledgers which are broken down into separate accounts. Double-entry book-keeping The double-entry book-keeping system involves the entry of a transaction twice. If operating a manual accounting system the book-keeper will be required to input the transaction twice whereas if the book-keeper is using a computer software package the package will automatically enter the transaction twice. Accounts The sources that are entered into the ledgers are taken from the primary accounting records. Each primary accounting record will be entered into its corresponding ledger. Division of the ledger The following list shows the different types of ledgers: > Sales ledger – this is where the personal accounts of the debtors are placed > Purchases ledger – this is where the personal accounts of the creditors are placed > Cash books – the cash book is the record of the bank account and the cash account, the petty cash book is for small cash purchases. Both these books are primary accounting records. > General (nominal) ledger – this is a record of all transactions and completes the double-entry system Trial Balance The trial balance is a method used within the Double-Entry book-keeping system to check for any error that may have occurred. The trial balance takes all the final balances from the ledgers and lists them down. If the credit and debt sides don’t match at the end, there has been an error within the entering of the transactions. The trial balance is also used as a source of information when the final accounts are being prepared. Final Accounts The final accounts of a business are made up of the profit statement and the balance sheet. Profit Statement The profit statement includes the trading and profit and loss account, if the business manufacturers goods it too will be included. What this statement does is calculates the profit that was made and is now due to the owners of the business after certain deductions have been made from the income: > The manufacturing account which shows the cost of producing a quantity of a finished good > The trading and profit and loss account which shows the profit/loss after the deduction of the cost of goods this gives you the gross profit then the expenses are deducted which gives the net profit The figures that are used for these calculations are taken form the double-entry system. Balance Sheet The double-entry system also contains the figures for the following: > Assets – these are items that the business owns, they fall into two categories Fixed assets – these are items that were bought for the business use such as buildings, vehicles etc Current assets – these are items used in the everyday running of the business such as stock, debtors etc > Liabilities – these are things that the business owes and there are two types of liabilities Current liabilities – things like creditors etc Long-term liabilities – things like long-term loans > Capital – this is money or assets that have been introduced by the owner(s) of the business and is a liability to the business because it owes it to the owner Note: all examples of final accounts for each type of business are shown at the end of the essay also shown is a trial balance The Final Accounts for a Sole Trader The sole trader accounts are the basis of all accounts Legal requirements of a Sole Trader By law a sole trader is not required to keep accounts and thus is not legally required to publish their accounts for viewing by the General Public, however they must keep all VAT receipts so that the Inland Revenue can take their tax from the business and the situation regarding VAT can be sorted. Final Accounts and the Trial Balance The final accounts of a company are produced annually, but can also be produced at anytime in order to inform shareholders and stakeholders of how the business is performing. When starting to prepare any final accounts the trial balance must be prepared by the book-keeper. All the figures that have been entered onto the trial balance will be used in the final accounts. The trading, profit and loss accounts are a part of the double-entry system, meaning that the records that are within these accounts have to be recorded somewhere else for the double-entry system to work. However the balance sheet is not an account it is simply a statement, which outlines the account balances reaming after the trading, profit and loss accounts have been completed. Trading Account The purpose of a trading business is to by a good at one price and sell it on for a profit. The profit that is gained is known as the gross profit. Instead of the gross profit being calculated on each item, the sales and purchases that have been recorded in the primary accounting records will be calculated together. This also includes things like purchase returns and sales returns. When the end of the financial year comes around, the trading account is drawn up this includes: > The total sales > Minus purchases > Plus purchase returns > Minus sales returns > Also included is the opening stock and the closing stock Notes on trading account > Sales and purchases – these are only the items that the business trades > Adjustments – these are the adjustments that have happened in relation to the stock, the opening stock, which is calculated at the start of the year, this is added to the purchases because it has been sold during the year. The closing stock on the other hand will be deducted form the purchases because it has still yet to be sold. The closing stock will then become the opening stock for the next financial year > Cost of sales – this is the cost to the business of the goods that have been sold. To calculate the cost of sales you do the following: * Opening stock * + Purchases * + Carriage in * – Purchases returns * – Closing stock * = Cost of sales > Gross profit – to calculate gross profit you do as follows: * Sales * – Sales returns * = Net sales * – Cost of goods sold * = Gross profit If the cost of sales is more than the net sales then the business has made a Gross Loss > Carriage in – is the expense that the business incurs due to having the purchases delivered. The carriage in is added to the purchases > Net sales – the net sales is the turnover and is calculated by doing the following: * Sales * – Sales returns * = Net sales > Net purchases – to calculate the net purchases you do the following: * Purchases * + Carriage in * – Purchases returns * = Net purchases Profit and Loss Account In the profit and loss account the running expenses of the company are listed these are then taken away from the gross profit to give the net profit. The net profit then shows how profitable the business has been that particular year. Balance Sheet A balance sheet is used to show the financial state of the business at any one time. It lists the assets and liabilities of the business at a particular time. The balance sheet however is not a part of the double-entry system. Notes on balance sheet > Assets – an asset is an item or an amount that is owned by the business. There two types of assets fixed and current. Fixed assets are material assets such as premises or vehicles. Current assets are short-term assets, which change in value every day. > Liabilities – a liability is an item or amount owned by the business. There are tow types of liabilities current and long-term. Current liabilities are ones that are due to be repaid within 12 months or less. A long-term liability is a something like a loan that can be paid later than 12 months. > Capital and working capital – capital is money that is owed to the owner by the business. Working capital is the capital left after the current liabilities have been subtracted from the current assets. If the business does not have any working capital the business will not be able to continue to operate. Significance of the balance sheet The balance sheet shows how the business has been financed. For he sole trader the balance sheet can be shown as a formula, which is: > Fixed assets > + Working capital > – Long-term liabilities > = NET assets The final Accounts for a Partnership Accounts Definition of a Partnership The Partnership Act of 1890 defines a partnership as: The relation which subsists between persons carrying on a business in common with a view of profit Accounting requirements of a partnership The accounting requirements of a partnership are as follows: > To follow the rules that have been set out in the Partnership Act of 1890 > Or they could agree upon a partnership agreement, to follow different accounting rules. This will be explained in further detail later on in the essay If the partners cannot agree upon terms then the Partnership Act 1890 will apply it stats the following accounting rules: > Any profits or losses are to be shared between the partners equally > No partner is eligible to a salary > Partners are not entitled to receive any interest on their capital > Interest is not to be charged on drawings made by the partners > If any partner contributes more capital than has been agreed, they are entitled to receive interest at 5% per annum on the extra amount This only applies if the partners fail to agree on an agreement of their own. Year end accounts of a Partnership A partnership prepares that same end of year accounts as the sole trader, this being: > A trading and profit and loss account > And a balance sheet The difference between the end of year accounts for a sole trader and a partnership is that after the profit and loss account the partnership must prepare an appropriation account. This serves to show how the net profit that the profit and loss account shows is divided amongst the partners. Partnership Agreement A partnership agreement is drawn up by the partners and is a deviation form the accounting rules set out by the Partnership Act 1890. All partners must agree to the agreement before being allowed to go ahead. The partnership agreement will normally follow the following areas: > The division of profits and losses between the partners > Any partners salaries/commission > If interest is allowed on capital and at what rate > If interest is to be charged on partners drawings and at what rate The division of profits and losses between the partners The partnership act 1890 states that no matter how much someone has contributed to the business in the form of capital, they will only receive the same share of the profits as a person who has contributed less. This is why many partnership agreements state that if someone contributes more capital they get more of the profit. Partners salaries/commission The partnership act 1890 states that no partner is to receive a salary. This however is not normally the case within partnership agreements, many partnership agreements set out that those partners who work more within the business deserve a salary due to the time they are committing to the business. Similarly a partnership agreement may have within it a commission payment with sales that a partner may make once again this is due to the contribution this partner is making. Interest allowed on capital The partnership act 1890 states that no interest on capital is to be paid unless a partner contributes more than agreed then they are allowed 5% on the extra capital. Within many partnership agreements there is a clause that allows interest to be given on capital this is a form of compensation to the partner because they can use this interest money to invest in other things. The interest on capital may also be used as a form of compensating the differences that may appear between the capitals that are contributed. Interest charged on partners drawings In the partnership act 1890 it states that no interest is to be charged on the drawings made by a partner this leads to problems because the partner may withdraw valuable funds when they are most required, so many partnership agreements outline that a charge is to be set on the withdrawal of capital, this then deters the partner from withdrawing due to the penalty they will incur. Other points > Interest on loans – if a partner makes a loan to the partnership then as set down in the partnership act 1890 they will receive interest of 5%, this is why many partnership agreements agree on a different rate of interest > Interest on current accounts – a partnership agreement may outline the interest that is to be allowed on the balance of a partner’s current account this will be paid to the partner if they are still credited and taken away if they are debited. Capital accounts and Current accounts An important difference between the final accounts of a sole trader and that of a partnership is that each partner of a partnership has a capital account and a current account. The capital account is usually fixed and only changes if an alteration in the amount of capital is exhibited. The current account is constantly changing and is the account that the following are placed: > Share of any profit is credited > Share of any loss is debited > Salary/commissions if there are any are credited > Any interest on partners capital is credited > Any drawings are debited > Any interest on charged on partners drawings is debited The current account is treated as a working account. Appropriation of Profits The appropriation account shows how the net profit has been divided amongst the partners, before the net profit can be divided the following things must be taken or added to the net profit before the final share of profits can be disturbed: > Any interest added on partners drawings > Salaries/Commissions to be taken away > Any interest on partners capital to be subtracted After these have been taken or added the final share of profits will remain, this then can be distributed between the partners at the correct percentage for each. Balance Sheet When a partnership is completing its balance sheet at the end of the year the end balances on each partner’s capital and current accounts must be shown. It is usual that the transactions that have taken place on each account be shown in a summary form, just as in a sole traders balance sheet they will take the drawings away from the net profit for that year. The other features of a balance sheet are the same as a sole traders balance sheet. The Final Accounts for a Limited Company Accounts Advantages of forming a Limited Company A limited company is owned by the shareholders and run by the directors, it is a separate legal entity. A limited company is often chosen as the legal status of a business because of the following reasons: > Limited liability > Separate legal entity > Ability to raise finance > Membership > Any other factors Limited liability If a company where to go into solvency with limited liability the shareholders would only lose the capital they have invested. This means the shareholder is covered for any losses of the company and will not be liable to repay the creditors. Separate legal entity The company is a separate legal entity form the shareholders, if someone where to take action against the company they do so against the company and not against the individual shareholders. Ability to raise finance A limited company can raise funds from the follow outside sources: > For a PLC – this capital is generate from the general public buyer shares which are traded on the Stock Market > For a LTD – this capital is generated from Venture Capital companies and friends and family who can purchase shares Membership To be a member of a limited company you are required to own at least one share of that company, there is a minimum number of members which is two and no upper limit. If you are a member of a company you are the same as a shareholder. Other factors As a limited company is normally larger than that of a sole trader or partnership it benefits from economies of scale and makes it of sufficient size to employ such specialists as production, marketing, finance which work in their respective functions. The Companies Act The Limited Companies Act 1985, which was amended in 1989 states that there are two types of limited companies. The large Public companies or PLC’s and the smaller Private companies or LTD’s there is also another type of limited company which is called the limited by guarantee. Public limited company (PLC) A company can become a public limited company if it has the following: > The issued share capital is over à ¯Ã‚ ¿Ã‚ ½50,000 > There are at least two members and at least two directors A public company does not have to sell stocks and shares on the Stock Exchange but this is normally where most of the capital is raised. Private limited company (LTD) The most common limited company is the private limited company or LTD, the term private company was not set out in the Companies Act 1985, but is the most traditional way of describing a LTD. A private limited company has the following: > There are no minimum requirements for issued share capital > There needs to be at least two members and at least one director The shares are not traded on the stock market, but can be traded between individuals although with the shares not being traded on the stock exchange the price at which these shares will be traded may fluctuate. Company limited by guarantee The limited by guarantee company does not rely on the purchase of shares, but relies on members agreeing to pay a stated amount if the company goes bankrupt. Governing Documents of Companies When a limited company is being set up the Companies Act requires the two following documents: > Memorandum of Association > Articles of Association The Memorandum of Association is the constitution of a company, it outlines how the business is to relate to the outside world. It will contain the following five clauses: 1) The name of the company along with the public or private limited part 2) The authorised share capital 3) The objects of the company which is the activities that the company can engage in 4) The registered company of the company 5) A statement that the liability of the members is limited The Articles of Association this regulates the internal administration of the company, it also includes powers of directors and the holding of company meetings. Accounting requirements of the Companies Act The Companies Act 1985 which was amended in 1989, requires the production of accounts for a limited company it also sets out the detailed information that must be disclosed. For a large company the accounts are audited by an external auditor, this is not often the case with a small or medium sized company due to them being exempt. After the end of the financial year the accounts must be completed within nine-months and sent to the Companies House where they are available for the viewing of the public. A copy of the accounts must be available to all shareholders this is paired with a report on the companies activities during the year. Types of shares by Limited Companies In the Memorandum of Association the authorised share capital is stated. The issued shared capital may not be the same as the authorised share capital, the issued share capital under law is not allowed to exceed the authorised share capital. If a company wishes to extend the amount of share capital that it is allowed to issue it must pass an appropriate resolution at a general meeting of the shareholders. The authorised and shared issue capital is divided into different types of shares which are: > Ordinary shares > Preference shares With these shares come voting rights to the holder which can give the right to the holder to have their say at the annual general meeting. Ordinary shares An ordinary share is the most commonly issued share and carry’s with it the main ‘risks and rewards’ that come with the success of the business. If the business makes a profit the holder of the share will receive a dividend, these share are paid after preference shares dividends. Also of the company records a loss the share holders will loss part or all of their investment. Many companies when they have made a profit don’t pay out all the profit, many keep a percentage as a reserve. This reserve money can be used the next year as a dividend if the company does not make a sufficient profit, this serves to keep the investor interested and thinking they are getting a return on their shares. When a business goes into solvency the ordinary share holders receive any payments last. Preference shares A preference share normally carry’s a fixed rate of dividends. The dividends of the preference shares are paid out before the dividends of an ordinary share, although the dividends are only paid if the company makes a profit. If the company goes into solvency the preference share will receive a part of their payment before the ordinary shares. Nominal and market values of shares The nominal value of a share is the face value of the share, shares can be issued for any amount. This nominal value is not normally the same as the market value of the share due to it being traded at different prices constantly. Issue price This is the price the shares are issued to the shareholders by the company. The issue price is either at a par with the nominal value or above the nominal value. When the issue of the issue price is above the nominal value it is known as a share premium. Loans and Debentures As well as selling shares to raise capital the business may also be required to take a loan or debenture which can be obtained from the shareholders. With these two methods of raising capital usually comes a fixed rate of interest on the amount. This interest is considered a business expense so is placed in the profit and loss account with all the other expenses. If the company goes into insolvency the loan/debenture will be paid off before any shareholders are paid. Trading and Profit and Loss Account When most limited companies are creating their financial statements they are normally the same as that of a sole trader and a partnership. However there are two expenses that are found in a limited companies profit and loss account but not in any other type of business, these are: > Directors remuneration (directors salary) – this is entered because the directors are employed by the company and thus are an expense to the company > Debenture interest – this is entered into the companies profit and loss account because it is an expense to the company The limited company completes it profit and loss account and finds out the Net profit, an appropriation account is then drawn up below this. Balance Sheet The balance sheet of limited companies are for the most part the same as all other companies balance sheet apart from the odd difference in the things that go into the current assets, fixed assets and liabilities. The difference is that the capital section of the balance sheet is rather complex due to the different shares that are issued and the various reserves. Reserves A limited company will very rarely disburse all its profits between its shareholders, it will instead keep back a certain amount as a reserve. There are two types of reserve: > Capital reserves – which are created because not all the capital that has been taken was used for trading > Revenue reserves – these are the retained profits from the profit and loss account Capital reserves Examples of capital reserves which cannot be used to fund dividends payments include: > Revaluation reserve – this takes place when a fixed asset is revalued in the balance sheet, this revaluation is then placed in a revaluation reserve, it then serves to increase the shareholders investment in the company > Share premium account – a company may wish to issue extra shares to be available to the general public at a price over that of the nominal price. The nominal value of the shares is input into the share capital account and the extra money on top of the shares laced into the share premium account. Revenue reserves This is very often left as the balance of the appropriation account of the profit and loss account, it is most commonly known as the profit and loss account balance. On the other hand they may choose to put this revenue into a separate account of its own. This transfer to and from these accounts will in recorded in the appropriation account. The regulatory framework of accounting When talking about the regulatory framework of accounting you are simply talking about the rules that are to be followed when preparing final accounts. There are two forms these rules take the form of these are: > Accounting concepts > Accounting standards Accounting concepts Below are the basic accounting concepts that are to be followed when preparing final accounts: > Business entity > Money measurement > Historical cost > Duality > Materiality > Going concern > Accruals > Consistency > Prudence Business entity concept This concept outlines that the final accounts and records of a business are that of the business and that no personal assets of the owner’s are included within these records. The main links that are disclosed between the business and the owner(s) is the capital accounts and drawings. Money measurement concept This concept means that all items that are within the final accounts are expressed as money, this means all the values can be added together to come up with the net profit, gross profit and so on. The problem with this is that things that cannot be recorded as money such as good management will not be valued and all companies will be seen to be managed the same way, only in time will the good management become apparent. Historical cost concept This is an extension of the money measurement concept, it basically means that a transaction should be recorded at the value it was historically recorded or initially recorded, so if a vehicle cost à ¯Ã‚ ¿Ã‚ ½20,000 at purchase it should be entered for that amount. This concept brings with it advantages which are as follows: > Verifiable – there is a prime document that confirms that this transaction has occurred > Objective – there are no new valuations of the vehicle which will make it easier to price when it comes to sale This concept also brings with it disadvantages which are as follows: > The change of value – all items change in value over time and this wont be recorded the value may have went up or down > The effects of inflation Duality concept This concept ensures that all transactions are entered into the double-entry system twice one on the credit side and one on the debit side. Materiality concept This concept sets out that some items within accounts are so low in monetary value there would be no point in recording them separately. Some examples of these types of items are listed below: > The likes of donations to charities, the purchasing of plants for the office and other small expenses such as these are seen not to justify their own expense account, so they are grouped together in a sundry expenses account > The end of year stocks of stationary such as paper for printers, paper clips, pens etc are not seen to be material due to the fact they don’t affect the business earnings however they are placed within the profit and loss account > The low cost fixed expenses such as bins, staplers etc are not classed as capital expenditure, they are instead classified as expenses within the profit and loss account. Technically they should be placed within the fixed assets account of the balance sheet and be depreciated every year of their life span, but it would not be worth the effort due to them being immaterial in that they wouldn’t cause any real affect to final figures. What a business will consider material depends really on the size of the particular business, the likes of a large business would find anything under à ¯Ã‚ ¿Ã‚ ½1,000 immaterial and not worth putting into their own account whereas a small company would consider these items material and have them in their own account. Going concern concept This concept is presuming that the business to which the final accounts relate will continue to trade for the foreseeable future. The final accounts are prepared on the basis that the business has no intention of significantly down sizing or liquidating its assets. If the business was going to down size and where to sell a purpose built factory this factory would be a going concern to the business but would be of limited use to other industries for this reason the building would command less value. This instead of being described as a going concern would instead be described as a gone concern. In a gone concern extra depreciation would be added to the profit and loss account to account for the reduction in fixed assets. Accruals concept This concept is concerned with the expenses and revenues being matched so that they will concern the same goods/services and the same time period. In the profit and loss account expenses should always be entered whether they have been paid for or not. This is where the principle of income and expenditure accounting came from. Below are further examples of the accruals concept: > Debtors > Creditors > Depreciation > Bad debts > Provision for bad debts > Opening and closing stock adjustments in profit and loss account Consistency concept This concept is concerned that when a company adopts a particular method for accounting they should continue to use that method in a constant fashion. When a business has adopted a particular practice for accounts they may at times wish to make some changes, this is acceptable as long as there is a good reason for it, this change is to be noted on the final accounts to explain what has happened. With the consistency of the accounts the business can make comparisons between different years. Prudence concept This concept is also known as the conservatism in accounting. This concept requires where there is any doubt as to the value of an item report a conservative figure to be entered within the final accounts. Although this does not mean that profits are to be anticipated and should only be recognised if there is a distinct possibility they will be realised, as well as this all known liabilities should be provided for. A good example of this process is the provision for bad debts this is so any debt that maybe written off may be accounted for. The theory behind this concept is that it prevents the business from being to over optimistic with its presentation of final accounts. All of the above concepts apply to the final accounts of a sole trader, a partnership and a limited company. With relation to the limited companies the Companies Act 1985 gives legal force to the following concepts: > Going concern > Accruals > Consistency > Prudence If the company does not apply these concepts will receive a qualified report from its auditors. Accounting Standards The framework for accounting is represented by the Statements of Standard Accounting Practice (SSAP) and Financial Reporting Standards (FRS). The Statements of Standard Accounting Practice are no longer issued, but they still come under the control of the Accounting Standards Board. The Accounting Standards Board requires that accountants adhere to all applicable accounting standards and are able to disclose and explain deviations from the standards that may occur. To try and reduce the number of permissible accounting treatments, a number of Statements of Standard Accounting Practice have been replaced by Financial Reporting Standards. The main accounting standards are: > SSAP 5 Accounting for Value Added Tax > SSAP 9 Stocks and long-term contracts > FRS 15 Tangible fixed assets > FRS 18 Accounting policies SSAP 5 Accounting for Value Added Tax VAT is a tax on the supply of goods and services. Business with a turnover of over a certain figure will be registered for VAT. At regular intervals the business that are registered will pay VAT Authorities such as HM Customs and Excise on the following: > The amount of output tax collected on sales made > Less the amount of input tax on goods and services purchased The business can claim a refund from the HM Customs and Excise department if the input tax is greater than the output tax. This claim will be made on the difference. A business that is VAT-registered does not normally include the VAT in the income and expenditure of the business – whether for capital or revenue reasons. There are goods and services that are exempt from VAT these are things such as the loaning of money and letting of land, VAT cannot be charged by the charge so no output tax is received, they can only clam back an agreed proportion of the input tax that has been pre agreed with the VAT authorities. Irrecoverable VAT occurs when a business that has been registered cannot reclaim VAT on input tax, this means the VAT is entered into the accounts as an expense. A business that is not registered for VAT will include VAT within its input financial statements. SSAP 9 Stocks and long-term contracts This sets out the broad rule that stock should be valued at cost or, where lower, selling price. FRS 15 Tangible fixed assets This sets out that a fixed asset has a known economic life and must be depreciated, this doesn’t apply to land unless it is either a quarry or mine. As long as the depreciation method is acceptable it can be used to spread the cost of a fixed asset consistently over that fixed assets economic life. A depreciation amount is most of the time based on the cost of the fixed asset. FRS 18 Accounting policies This standard is to ensure that all material items have the following: > The particular circumstances of the business accounting policies are fit of the given purpose and give a true and fair view > The policies that have been selected by a company are regularly reviewed to ensure they are still appropriate, also when the circumstances change the policies are changed to > The information that is disclosed within the financial statements is of sufficient information to enable users to understand the accounting policies that have been adopted and how they have been implemented