Tuesday, December 31, 2019

Why is Human Trafficking Popular Today - Free Essay Example

Sample details Pages: 5 Words: 1362 Downloads: 2 Date added: 2019/04/22 Category Society Essay Level High school Tags: Human Trafficking Essay Did you like this example? When a person thinks of the word trafficking automatically they refer to the definition of trading something whether it be an item, animal or humans. Human trafficking is defined according to the Polaris Project (2016) as a form of modern day slavery where people profit from others loss of freedom. There is not just one particular citizen that fits this description. Everyone can be affected by this action especially children in the sex trade industry, adults over the age of 18 who are tricked into commercial acts of sex. Of course those are the typical ones that are affected but no one thinks about the bigger picture. There are so many more types of children and adults that are pulled into this life not by choice but by force. According to the U.S. Federal Law on the Prostitution of Children in code 18 U.S.C ? § 1591- Sex trafficking of children or by force, fraud, or coercion is unlawful. Many children that have unstable homes are a great target for people who are looki ng to traffic humans. Children that are in an environment that they feel they can not deal with tend to run away. Runaways are a very big target market for pimps looking to exploit them. When the victim is a female they are at a greater risk when they are running away from their own homes, youth homes, group homes, foster care and other treatment facilities. Women are of course the main target. Many of them get caught up because of the sex industry. Experts have reported that within 48 hours of running away, an adolescent is likely to be approached to participate in prostitution or another form of commercial sexual exploitation (Spangenberg, 2001). Nationally, the average age at which girls first become exploited through prostitution is 12â€Å"14 years old, but direct service providers around the country report they have been encountering increasingly younger victims over the past decade (Estes Weiner, 2001; Lloyd, 2005). Homeless youth are also at risk because they lack emplo yment, funds, interpersonal skills and the basic family dynamics that includes support and nurturing from their families. Prostitution and pornography are sure ways many women get caught up in the system. Young women find themselves running away from home and ending up in the streets doing prostitution to make ends meet. Some women end up in the porn industry because of the quick cash they can make for each movie they put out. This is the breeding ground where old school pimps find their new bait and catch these women in a web of deceit and lies. Although the terms prostitution and human traffic have different meanings, the debate of exploitation for sex is common among the two concepts because there is a gain for the pimp which is the money they make for the girls turning tricks (MacKinnon, 2011). Many women and men think that prostitution is by choice. Unfortunately, pimps are trafficking women and even men against their will. There are certain criteria Human Traffickers look for in the product they will sell to those who use forced labor â€Å" gullibility, physical health, and the most important attribute, profitability. All race and ethnicities are at risk for human trafficking. Human trafficking does not discriminate. A person does not have to be a certain race, gender or creed. All they look for in an individual is a body that is capable of performing certain acts and following directions at a drop of a dime. At the end of the day trafficking is about control and making money which are components to running a successful human trafficking enterprise. Sad but true, not only is human sex trafficking slavery but it is big business. It is the fastest-growing business of organized crime and the third-largest criminal enterprise in the world (Walker-Rodriguez Hill, 2011). The majority of sex trafficking is international, with victims taken from such places as South and Southeast Asia, the former Soviet Union, Central and South America, and other less deve loped areas and moved to more developed ones, including Asia, the Middle East, Western Europe, and North America according to the Department of Justice. Many people will get human trafficking mixed up with human smuggling. Human smuggling is typically done with the consent of the smuggled individual who intends to enter the U.S. by any means necessary (Logan, Walker, Hunt, 2009, p. 5). That means the relationship between the individual that was smuggled and their smuggler is terminated because the purpose of them getting into the country has been completed. Many times in a human smuggling case transporting the individual is only part of the crime and they end up getting caught in a cycle of having to continuously pay for being trafficked and this turns into a human trafficking situation. What do they look like? This is one of the many questions police and government officials have a hard time trying to figure out. They come in all shapes and forms which are very deceiving. These individuals could be your neighbor and one would never know. Traffickers are pimps, intimate partners, small business owners, gang and criminal networks and even brothel owners which are sometimes disguised as massage parlors. Anyone can be a human trafficker if they understand the ins and outs of the business. A portion of the sex crimes against children are committed by juveniles and women especially sexual assaults committed against very young children in their own homes (Estes Weiner, 2001, p. 14). Sexual exploiters of children include: pedophiles transient males including members of the military, truck drivers, seasonal workers, conventioneers and sex tourists, among others; opportunistic exploiters, i.e., persons who will sexually abuse whoever is available for sex including children and other juveniles There seems to be four main reasons why people stay entrapped in this vicious cycle. These reasons range from fear, lack of knowledge, isolation, physical and psychological c onfinement. Fear is a big factor in why the victims feel hopeless. They are scared of being beaten, tortured and maybe even killed. They dont want to risk not getting paid the little bit of money that they do receive. They worry about threats being made to harm their families therefore they suffer in silence. Other big fears are facing deportation, jail time, loosing custody to their children and prosecution for illegal activities. In other countries there are many police and government officials that are corrupt and work with traffickers. Victims are then too scared to contact U.S. officials for help because of fear. Between 244,000 and 325,000 American youth are considered at risk for sexual exploitation, and an estimated 199,000 incidents of sexual exploitation of minors occur each year in the United States (Clawson, Dutch, Solomon, Grace, 2009, Trafficking within the United States, para. 1). As a multibillion dollar industry with nearly 1.2 million children in the sex trade around the globe (UNICEF) human trafficking has been the focus of many nonprofit organizations (Moser, 2012, p.223). In addition to domestic sex trafficking, American minors and adults are likely trafficked for forced labor; however, children are generally preferred to adults in the labor world as they are more easily controlled, cheaper, and less likely to demand better working conditions (Herzfeld, 2002). According to the Federal Bureau of Investigation (FBI) Uniform Crime Reports (2006), across the United States 36,402 boys and 47,472 girls younger than age 18 were picked up by law enforcement and identified as runaways. The United States has a big task at hand, which is gaining more insight on the issue of human trafficking. More research and data is needed in order to properly address the problem. Even though some government agencies have been formed they are still not accurate in the number of victims being used for trafficking purpose. More government programs and train ing are needed evaluate the needs of the victims such as health, mental health, housing, education, and protection. There needs to be more treatment programs to help victims regain access back into the world as a free person and not one under the mind games of modern day slavery. There needs to be harsher laws put into effect to punish the ones that are committing these unspeakable crimes against. Police are in need of training on how to pinpoint a victim and what to look for. If Don’t waste time! Our writers will create an original "Why is Human Trafficking Popular Today?" essay for you Create order

Monday, December 23, 2019

Assessment of Personal Financial Wellness of Teachers

Proper financial education is an important part of life because it affects virtually every aspect of it. Everyone will likely someday face a difficult financial situation, whether large or small, that requires time and money. Having a good understanding of daily cash inflows and outflows in personal finances will help make tough situations less stressful and easier to handle. Cash (1996) Among five risk stressors in life ( relationships, work, health , crime/violence, amp; personal finance), personal finance was rated as the number one source of stress, concerns about personal finance are five times higher than those regarding health. Garman et al (1996) research has indicated a relation between personal finance stress and backache,†¦show more content†¦2. Is there a relationship between the level of financial wellness and the demographic characteristics of the respondents? 3. What are the common sources of information on financially related decision that the public school teachers commonly accessed? 4. Personal perception of the teachers if they are qualified to integrate financial education in their respective subjects? 5. What are the most desired financial education topics of the respondents? 6. How many of the teachers have participated in a financial education program in their formal school or through their employer. Respondents The respondents are public school teachers of a selected public school in Imus Cavite. Demographic Characteristics Demographic characteristics, such as gender, marital status, education, ethnicity, age, income, number of young children ( financially dependent children ) , housing tenure and years in service. Financial Wellness Scale This researcher has obtained from Personal Finance Employee Education Foundation through Ms. Mary Moldenhauer, a paper approval for the use of their developed and validated Personal Financial Wellness Scale. PFEEF is a non –profit organization that promotes and facilitates financial education in the workplace with address at 9402 SE 174th Loop Summerfield Florida,United States 34491. The Personal Financial Wellness Scale is an eight –item self-report subjectiveShow MoreRelatedMeasurable Achievements And Outcomes Of The Health Care Education1583 Words   |  7 Pagesteaching position in a PA program. The course assisted in the development of the author’s practicum project, utilizing some of the basic teaching methods learned. The knowledge learned during this course will assist in the author’s pursuit to be a teacher, but there is a need for further knowledge in the subject of health care education. 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Ultimately, your childs guidance counselor is dedicated to helping your child succeed. Some of the services that your childs guidance counselor may offer include the following: * Support groups to alleviate stress related to school (or for students whose parents have divorced, who have lost a loved one or suffered a similar tragedy). * One-on-one brief counseling sessions to address personal or social concernsRead MoreSchool Programs : A Positive Effect On The Next Generation Of Youths2082 Words   |  9 PagesBACKGROUND After-school programs have a history of providing a positive effect on the next generation of youths. Some programs will face numerous concerns from parents and the communities that host the programs. Along with the financial obligations in order to run the program, amount of caregivers that are required to make the programs a positive environment and the over-all assurance of the patents can become overwhelming. 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The added burden of incivility hurts retention and graduation rates, not to mention the toll taken on their physical and psychological health (Sprunk 2-4). In nursing, as in most industries, when

Saturday, December 14, 2019

Baroque Painting Analysis Free Essays

string(71) " a very vital part of the composition and overall makeup of the image\." Baroque: Two Pieces, Two Styles: Procaccini versus Le Nain Art has changed immensely throughout its existence in recorded history. It has progressed from cave drawings to beautiful academically trained polished pieces of strongly cultured art. The transformations which â€Å"contemporary† (for the time) artists made are remarkable. We will write a custom essay sample on Baroque Painting Analysis or any similar topic only for you Order Now Their extraordinarily trained artistic eyes give way to the magnificent brushwork their brains and hands skillfully construct. These ideas are seen quite evidently in the Museum of Fine Arts’ Koch Gallery. This massive space houses some of the most amazing artwork from some of the most famous artists. The space is constructed much like in the Academic Salon in that the pieces are arranged at different levels dictating their importance. The more influential and well-crafted works are hung at eye level, while the pieces that are not as highly regarded by the salon are hung either high above view or below the better pieces. Two images which just happen to be aligned and positioned at eye level, stand out amongst the beautiful works surrounding them. The pieces are Giulio Cesare Procaccini’s â€Å"The Scourging of Christ† and Mathieu Le Nain’s â€Å"The Entombment of Christ†. The two works offer much to the viewer. In both paintings the artist depicts a particular moment in the ultimate death of Jesus Christ. Alone each work can be deciphered and interpreted in many ways but together the two images open up a world of contrast and viewpoints of differing styles and influences. Giulio Cesare Procaccini was born in Bologna, Italy and about 10 years later moved to Milan where he flourished as a baroque sculptor and painter Procaccini’s work was also influenced by the mannerist style, a style that his father worked in. Milan and Italy in general, in the early 17th century was a booming artist Mecca. Artists like Caravaggio, Gentileschi, as well as Procaccini were making major advances in the baroque style. The depiction of religious and historical scenes was crucial in the early baroque paintings seen at the time of Procaccini’s professional career. The works such as Caravaggio’s â€Å"Entombment† as well as â€Å"The Conversion of Saint Paul† shed some light onto the influences of Procaccini. Much of Italy at the time had an eye for the theatrical and dramatic. This period saw intense motions, emotions and lighting. Giulio Cesare Procaccini’s â€Å"The Scourging of Christ† can be seen as the definition of the lending of the baroque style with that of the mannerist. With its immense size the artist is able to fully articulate the space and fit in the necessary information. The forms in the composition are placed in a way that the image is symmetrical on all sides. The painting is only a small fraction of what is actually occurring in the scene. The frame of the piece works as a way for our brain to only see what is put before us, but we must look further and put ourselves in the actual event and feel the crowd around us. The crowd can’t be seen but implied by the deep vignette surrounding the divinely lit Jesus. The frame works as an isolation for the pain and loneliness that can be seen in the eyes of Jesus. Procaccini’s decision to center Jesus in composition speaks volumes to what he is trying to evoke from the viewer. Jesus is seen bound to a small pillar sharing the center of the composition. With all the motion surrounding him, Jesus seems silent and alone in his pain. The painting composition can be considered complex as well as simple at the same time. The mass of movement of the characters and tension seen in the dimly lit corners would classify the painting as complex. In contrast to that categorization, Jesus with the use of strong light and shade is seen almost solely by himself. Jesus is centered in front of four other figures that are all arranged in a way that the image has equal weight on all sides and all the corners are articulated evenly. The use of exposed flesh in repetition is used starting with the soldier to the left, continuing to Jesus and finally to the older gentleman filling the bottom right of the composition. This use of this repetition is a nice touch and allows the viewer to read equally the surfaces of the piece. The scale and proportion of the figures are all equal lending into the validity of the scene in the space. Procaccini’s main objective in the painting is for the viewer to focus solely on the figures, negating to even hint at a background. The forms of the figures are so well constructed that they allow the forms to take a three dimensional shape. This helps create the idea of space on an otherwise flat canvas. The figures that aggressively lurk in the background are caught in a moment in time just before Jesus is repeatedly whipped. Procaccini cleverly links this very Italianesque painting with its classical routes by covering the figure just about to whip Jesus with the scourge in a traditional turban, an obvious touch of the Middle East. This accurate depiction of garment is in contrast to the roman soldier that ultimately wouldn’t have been present at this moment in history. The soldier does serve a purpose in establishing baroque classicism in the treatment of his drapery as well as his beautifully articulated musculature, solidifying the presence of baroque classicism. The older gentleman depicted to the right of Jesus is reminiscent of Bronzino’s father time. The posture of both this gentleman and father time are somewhat similar and also the way both artists have treated his age relative to his younger strong build. This may be a subtle way of saying that Christ’s time on earth may be drawing to a close. It may have also served as a way to motivate the citizens to make the most of their time on earth. Line is not a very vital part of the composition and overall makeup of the image. You read "Baroque Painting Analysis" in category "Papers" In fact, few lines can be seen in the structural lines of the pillar that Jesus is bound to. However, one line of importance leads from the left foot of Jesus, up his thigh and through his torso, shooting our eye up from Jesus’ body to the scourge wielding hand of the figure about to strike him. These implied lines add geometric quality as well as move the viewer’s eye in the places the artist wishes. Jesus’ body also hints at a mannerist influence in that the body has an organic flow and use of serpentinata. It is evident in the contrapposto or weight shift that causes the body to form a flowing â€Å"S† shape. Playing a subtle role in the success of the piece, color is hinted in small areas but is overtaken with the dim lighting. Red is present in the upper right hand corner on the well-crafted garment of yet another scourge wielding citizen. Keeping with symmetry, Procaccini places a splash of red in the form of the soldier’s drapery. With color impacting the overall image in a somewhat small way, it allows for the use of light to make more of an impact. The lighting in â€Å"The Scourging of Christ† is without saying, breathtaking. Much like Caravaggio, Procaccini has mastered the use of Tenebrism. Christ is seen vibrantly lit in the center illuminated before a dark dismal scene unfolding behind him. In this situation, the image is depicting Christ so therefore the light can be considered divine. The divine light is cast down from god upon Jesus and works as a way to almost calm the situation and say to Jesus and the viewer that it is ok, that he’s suffering for the good of all mankind. This strong message can be classified as baroque psychology, where the viewer is emotionally and spiritually connected. Procaccini’s understanding of how he human condition reacts to certain things aid his artwork in a way that he knows the right outlet to reach his audience through. In this case it is the divine hand or light of God. Without having a defined background and use of planes the artist uses the bright light and contrasting darkness around it to allow for space to be viewed. As said before, Jesus is the foremost figure due to Tenebrism and the subsequent figures are dep icted in space behind. The smooth transition from the divine lit areas, to the darker more undefined corners of the composition are extremely successful. For the divine light to hit Christ and not stray far from the small glow from his pale skin requires calm and deliberate style strokes. This transition only works well with this type of paint application. The exact strokes give it a photographic like quality that capture the scene precisely how it occurs without the abstraction of strokes like that of Rembrandt. This snapshot of a second in time and the skillful rendering of the scene all work together in allowing the scene to become real and the viewer to become emotionally moved and involved. None of this is by chance; Procaccini has skillfully laid out every aspect of the piece from the narrative, to the characters, as well as the emotions this piece would evoke. This take on a classic scene is timeless and his mastery of the baroque and mannerist styles are expertly crafted. In a rather stark contrast to Procaccini’s rendering of Christ before his time of death, Mathieu Le Nain has created â€Å"The Entombment of Christ†, a depiction of Christ after he was taken from the cross. Mathieu Le Nain was one of three brothers who were well known French baroque artists in the 17th century. The French baroque style is quite different to that of the baroque styles practiced in Southern and Eastern Europe, in particular, those found in Italy by artists such as Caravaggio and Procaccini. This style adheres to more of an academic rule, in that it’s very cold and geometrically placed. The paintings lack the emotion expressed by baroque artists with different cultural influences. The French style has a certain order and neatness of placement. Nain’s piece is of a large scale allowing for many figures to be fully articulated in the space and also for the addition of a landscape filling up the background. The eye of the viewer is carried from the right side of the piece inward to the left. Inward meaning, the eye is brought from the foreground on the figure scene and gets pulled into the composition towards the landscape scene unfolding in the back. Pictured far in the background in an oddly scaled cross, quite possibly the one Christ was crucified on. The skewing of the size, scale and proportion must be the artist’s attempt at making Jesus’ sacrifice larger than life, larger than the common man’s comprehension pain and sacrifice. The soldiers pictured closer to the viewer are sized in a proper way in relation to their distance from the viewer. The cropping of the image is placed so that we register a lot of information yet we wonder what is beyond the visual plane Nain has allowed us. The composition, with respect to the figures, is heavily weighed to the right side of the piece. The use of an even number of figures with Christ centered allows for an eye, pleasing symmetry. The figures Nain depicts surrounding the dead body of Christ are created and placed in a way that the pale lifeless body of Christ is viewed first and with more importance. The figural space is crowded with the bustle and movement of the preparation for entombment, yet the momentary connection between Mary and Jesus seems to be silent and with overwhelming emotion, the emotion for a mother’s loss of a child. The two people depicted in the back right of the composition appear to be working on a burial garment for Jesus. The bearded male on the right looks on intently as the figure on the right lays out wonderfully articulated drapery. The figures importance is established with their placement in the background of the pictorial plane. They are represented for historical integrity but are arranged behind the ultimate importance of Jesus and his mother, Mary. The garments worn by all pictured are more representative of actual ones worn at the time and place to which the crucifixion, and ultimately the entombment of Christ occurred. The turban is also another historically accurate head garment worn by men in the Middle East. The accuracy and attention to historical details are in contrast to the baroque styles practiced by eastern European baroque artists. The use of color is much more prevalent in Nain’s piece. High saturation and deep tones of blues and reds are placed throughout the composition as well as lower more soft tones. Although there are areas of deep color saturation and vibrant tones, the overall scene is depicted as a drab dark cave and gray landscape. The most vibrant royal blue cloth is draped over Mary as she braces herself in mourning. This traditional use of the color is an indicator of the holy family, with Mary in particular. Mary also wears a high saturation red garment. This color is repeated on the figure supporting Christ’s lifeless body. This repetition helps link the two halves of the composition. In this piece, light proves to be equally important as the use of color. The lighting in Nain’s piece is skillfully rendered within the look and feel of the French baroque style. The warm fluid use of light across the entire composition allows for much more of the surface to be interpreted by the viewer. The painting, although well lit, still has the ability for a strong divine light to cast its glow on the deceased body of Jesus. The divine light also strikes Mary who is sitting in a most mournful way next to the body of her son. Atmospheric perspective is well captured in the cascading hills depicted in the background of the piece. Space is clearly created by each crest and trough of the rolling landscape. An overall blue gray tone is cast upon the farthest distances from our eye. In contrast to the correct rendering of the farthest distance, Nain has created a proportionally incorrect crucifix. With that being said, the space is ordered well leaving ample room for the small landscape far past the cave. The pictorial plane can be both shallow and deep. The viewer is placed in the small space surrounding the body of Christ and if chosen can peer past to a more deep and sprawling space. There is a horizon line that begins in the landscape on the right and continues to divide the composition throughout the figural space. The horizon line ends on the worktable of the figures in the background. This continuous line keeps the composition equally weighted and well placed. The contrasting dark walls and spaces surrounding the figures against the divine light allow for space to be created also making the space more believable to the viewer. With the image falling into the French baroque era and style it can be seen that the stylizing of the image is very calm with no erroneous marks. The fluid strokes and smooth transitions play well with the narrative of the story for it’s the time after Christ’s death and life seems to move in slow motion. Although texture can be seen in the strokes of the cave walls giving validity to the space and allowing the viewer to feel as though they are in the scene. Nain’s skillful crafting of the piece and attention to emotional and historical details lend to the overall success of the piece. It is clear Nain wishes for the viewer to feel the somberness of the ultimate sacrifice endured by Christ. Staying true to the French baroque styles of the time he was able to convey his message through a well thought out and cleanly placed composition. Both Procaccini’s â€Å"The Scourging of Christ† and Nain’s,† and â€Å"The Entombment of Christ,† depict a particular moment in time of the crucifixion of Christ. Though each portrays particular scenes under their own vision in their particular style, Procaccini’s Italian baroque influences are extremely evident in the painting with the strong use of light and the theatrical scene with strong movement and gut wrenching emotions. In contrast to the busy chaotic scene pictured by Procaccini, Nain uses a more refined approach and paints a much more academic and calm scene. The dullness of the tones with vivid splashes of color add many historical as well as religious touches that add to the overall feel that Nain is trying to express. Overall the two pieces are some of the more breathtaking renditions of classic religious art that can be seen. Both artists are the definition of their style and exemplify what true artistry is. ——————————————– [ 1 ]. http://en. ikipedia. org/wiki/Giulio_Cesare_Procaccini [ 2 ]. http://www. wga. hu/tours/spain/p_17. html [ 3 ]. http://en. wikipedia. org/wiki/Figura_serpentinata [ 4 ]. http://en. wikipedia. org/wiki/Contrapposto [ 5 ]. http://webartacademy. com/painting-techniques-tenebrism [ 6 ]. http://www. artistdaily. com/blogs/artistdaily/archive/2013/01/30/no-one-could-bea t-rembrandt. aspx [ 7 ]. http://www. britannica. com/EBchecked/topic/1475261/Le-Nain-brothers [ 8 ]. http://www. essential-humanities. net/western-art/western-painting/baroque-painting/#. UV0HaaKG2So How to cite Baroque Painting Analysis, Papers

Friday, December 6, 2019

Financial Statement Analysis free essay sample

This paper seeks to prepare a financial statement analysis of the attached income statement and the balance sheet using appropriate business/financial vocabulary with comments on significant amounts, trends, and relationships.   Two given questions are answered below to accomplish the purpose of this paper. 2. Analysis and Discussion   2. 1) Write a one-page written analysis (double-spaced) of the Trend Analysis (of the Income Statement Balance Sheet) Attached. The company exhibited almost uniform profitable results as indicated by the net profit margins of 6.17%, 7.44%, 6.86%, 7.47%, 7.52% for the year 2006, 2005, 2004, 2003 and 2002 respectively. The said almost uniform margins of not exceeding 8% for the last five years under review are surprisingly maintained despite the annual increase in total revenues which are recorded at $1,315.32, $1,182.053, $ 969.23, $773.835 and $651.97 thousands for the years 2006, 2005, 2004, 2003 and 2002 respectively. This would still mean that the increase in revenues in absolute figures almost did caused the company to become less efficient for the year under review.   There were of course slight decrease in the net profit margin from 2003 to 2004, but from 20004 it rose again in 2005 but only to decrease again in 2006. We will write a custom essay sample on Financial Statement Analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page    The behavior of the net profit margins is of course matched by the behavior of the gross margins which exhibited the rates of 19.58%, 20.87%, 19.88%, 20.46% and 21.09% for the years, 2006, 2005, 2004, 2003 and 2002 respectively. As far as the balance sheet figures are concerned, there trends of increasing assets were also observed which were recorded at the values of Other Assets – Sundry of $24.80, $18.41, $15.88,   $12.07 and S8.89 for the years   2006, 2005, 2004, 2003 and 2002 respectively. 2.2) Write a one-page written analysis (double-spaced) of the Common Size Analysis (of the Income Statement Balance Sheet) Attached. Common size analysis measures the relationship of the accounts to a certain base. In the case of income statement, what are made 100% are the total revenues, while in the balance sheet it is the total assets and the total liabilities and stockholders’ equity (Meigs and Meigs, 1995).  Ã‚   Analyzing therefore the common size income statement and balance sheet analysis would mean finding further the relationship of the accounts. Starting with the common size income statements, it may be stated that average cost of goods ratio to total revenues constitute about 78% to 80%, hence indicating that the company has a very high production cost. If this is related to company’s high investments in plant property and equipment it may be understood the   company must have a very high fixed cost hence the need to produce more revenues just to cover the high fixed costs. Continuing therefore with the balance sheet’s total assets, it may be stated that the company’s current assets constitute only about less than 20% of the total current assets as extracted from the ratios of 19.4740%, 18.65%, 15.09%, 19.74%, and 15.80% for the years 2006, 2005, 2004, 2003 and 20002 respectively. On the other hand, the bulk of the company’s total assets is found in plant property and plant equipment (Stickney and Weil, 2005) which constituted on the average ratio of 60% to 70%. The other assets of the company are found in investments, investments and advances and other non current assets, the combined total average of which ranges from 10% to 20% for the five year period under review. It may thus be concluded that the company belongs to a capital intensive industry as indicated by high ratio of fixed assets to total assets. In attempting to understand its current assets which do not exceed 20% , it may be noted that the its inventories particularly finished goods is only less than 1% of its total assets thus indicating that it does not require the industry to invest much in inventory. 3. Conclusion It may be concluded that conduct and trend analysis and common financial statement analysis facilitated the understanding of the company’s financial statement, including its performance and how it manages its assets to accomplish some financial objectives Brigham and Houston, 2002). The results of the analysis resulted also to an understanding of the industry where the company is in that it belongs to a capital intensive industry. References: Brigham and Houston (2002)   Financial Management, Thomson South-western, New York, USA Meigs and Meigs (1995) Financial Accounting, McGraw-Hill, New York, USA Stickney and Weil (2005) Financial Accounting: Introduction to Concepts, Methods and Uses, Thomson South-western, New York, USA

Friday, November 29, 2019

Thinking About Content in an Application Essay

If you are looking forward to going to college, you should be thinking about your application essay.Some universities require several application essays, some will request only one or two, and others will not want any application essay at all. Lucky you! However, most academic institutions do require an application essay. The content of the application essay depends upon the prompt from the university. Perhaps the admissions committee wants you to look out a window and describe what you see. Okay. You can do that. Be creative and describe what you see and why. Focus on the imaginative aspect of describing your view, making it personal by letting the reader know what it means to you. Remember that your application essay must be unique to stand out from the large numbers of application essays that will be arriving in admissions offices across the country.Another college’s application wants you to describe yourself using just three words and then explain why you selected those wo rds. That’s not so difficult. Unless you have really good reasons for describing yourself with ordinary or commonly-used words, choose this application essay to define yourself in atypical terms. Use your imagination or ask your friends how they would describe you. You may be surprised at their responses. You could also describe yourself the way you wish you were. Add a footnote in the essay to explain that this is a â€Å"fantasy† essay.Never Rush Your Application EssaysThe most challenging application essay is the one which simply requests that you â€Å"tell us about yourself.† The purpose of the application essay is to let the admissions committee get to know you beyond the standard application materials: the statistics, the test scores, the transcripts, and the letters of recommendation. This application essay is your chance to step out of a crowded field and say â€Å"Look at me!† I have chosen to apply to your school because†¦ I want to study (pick one!) communications†¦ Or perhaps you are not sure what you want to be or what you hope to study. Application essays are the tickets to the future. You do not have to choose your destination yet. You just have to think about it now.Final words of recommendation about writing application essays: stay within the required word limit; respond to the prompt or answer the question; be creative while being yourself; be serious about writing the application essay in good English; and, ask someone you trust to read your application essay for you and offer their opinion and suggestions. Have fun with the process! It is a once-in-a-lifetime opportunity!

Monday, November 25, 2019

How to Conjugate the Verb Avere in Italian

How to Conjugate the Verb Avere in Italian In Italian, â€Å"avere† can be defined as:   To haveTo ownTo obtainTo holdTo wearTo receive What to Know About â€Å"Avere† It’s an irregular second-conjugation verb, so it doesn’t follow the typical -ere verb ending pattern.It’s a transitive verb, so it takes a direct object.The infinito is â€Å"avere.†The participio passato is â€Å"avuto.†The gerund form is â€Å"avendo.†The past gerund form is â€Å" avendo avuto.† Indicativo/Indicative Il presente io ho noi abbiamo tu hai voi avete lui, lei, Lei ha essi, Loro hanno Esempi: Abbiamo fame! Possiamo andare in pizzeria? - We’re hungry! Can we go to the pizzeria?Ho un brutto presentimento! - I have a bad feeling! Il passato prossimo io ho avuto noi abbiamo avuto tu hai avuto voi avete avuto lui, lei, Lei, ha avuto essi, Loro hanno avuto Esempi: Quel giorno ho avuto tanta paura. Non volevo vederlo. - I was really scared that day. I didn’t want to see him.Quei ragazzi hanno avuto un’infanzia infelice. - Those guys had a sad childhood. L’imperfetto io avevo noi avevamo tu avevi voi avevate lui, lei, Lei aveva essi, Loro avevano Ad esempio: Quando avevo nove anni, sono andato a Roma con i miei. - When I was nine years old, I went to Rome with my parents. Il trapassato prossimo io avevo avuto noi avevamo avuto tu avevi avuto voi avevate avuto lui, lei, Lei aveva avuto essi, Loro avevano avuto Ad esempio: Si fidi (di me), non aveva avuto nessun’ importanza. - Trust me, it wasn’t important at all. Il passato remoto io ebbi noi avemmo tu avesti voi aveste lui, lei, Lei ebbe essi, Loro ebbero Esempi: Ebbe un gatto che si chiamava Alberto. - He had a cat called Alberto.Quel giorno i miei genitori ebbero un colpo di fortuna. - My parents had a stroke of luck that day. Il trapassato remoto io ebbi avuto noi avemmo avuto tu avesti avuto voi aveste avuto lui, lei, Lei ebbe avuto essi, Loro ebbero avuto TIP: This tense is rarely used, so don’t worry too much about mastering it. You’ll find it in very sophisticated writing. Il futuro semplice io avr noi avremo tu avrai voi avrete lui, lei, Lei avr essi, Loro avranno Ad esempio: Avrà ² cura di te. - I’ll take care of you. Il futuro anteriore io avr avuto noi avremo avuto tu avrai avuto voi avrete avuto lui, lei, Lei avr avuto essi, Loro avranno avuto Ad esempio: Ha fatto le bizze? Strano, avr avuto fame. - She had a tantrum? Weird, she must have been hungry. Congiuntivo/Subjunctive Il presente che io abbia che noi abbiamo che tu abbia che voi abbiate che lui, lei, Lei abbia che essi, Loro abbiano Ad esempio: Penso che tu abbia un buon lavoro, non credi? - I think you have a good job, you don’t think so? Il passato io abbia avuto noi abbiamo avuto tu abbia avuto voi abbiate avuto lui, lei, egli abbia avuto essi, Loro abbiano avuto Ad esempio: Malgrado abbia avuto voglia di un gelato, non ne ho mangiato. - Even though I wanted an ice cream, I didn’t eat one. L’imperfetto io avessi noi avessimo tu avessi voi aveste lui, lei, egli avesse essi, Loro avessero Ad esempio: Credevo che tu avessi due sorelle, invece ne hai solo una. - I thought you had two sisters, but instead, you only have one. Il trapassato prossimo io avessi avuto noi avessimo avuto tu avessi avuto voi aveste avuto lui, lei, Lei avesse avuto essi, Loro avessero avuto Esempi: Se avessero avuto freddo, me lo avrebbero dovuto dire! - If they were cold, they should have told me!Pensavo che tu avessi avuto sufficiente tempo per pensare! - I thought you’ve had enough time to think! Condizionale/Conditional Il presente io avrei noi avremmo tu avresti voi avreste lui, lei, Lei avrebbe essi, Loro avrebbero Esempi: Professore, avrei una domanda.. - Professor, I have a question. (formal)Avrei proprio voglia di un gelato! - I would really have an ice-cream right now! Il passato io avrei avuto noi avremmo avuto tu avresti avuto voi avreste avuto lui, lei, egli avrebbe avuto essi, Loro avrebbero avuto Ad Esempio Non avrei mai avuto il coraggio di trasferirmi in Italia tutta sola! - I would have never had the courage to move to Italy all by myself!

Thursday, November 21, 2019

Business Letter (Position) Essay Example | Topics and Well Written Essays - 250 words

Business Letter (Position) - Essay Example English lessons major on the sources of information and periodicals are major examples of these sources (Seglin & Coleman, 2002). It will be instrumental to English learners to have resource materials providing in-depth information on periodicals. In relation to the history of English as a discipline, The London Magazine will be a good investment in the library. The content of this resource is literature and the arts, and this forms a fundamental reading ground for the English students. The document has been through various revivals and series, updating the resource with latest information in the discipline. More so, all the volumes of the periodical are available online, which reduce the librarians work in stocking the library with the materials. The third and most resourceful periodical will be The Comic annual, which began publications in 1830, and ran through to 1842. This resource will enhance the learners’ interest in understanding the English content. Introducing something fun for learners of all levels will make learning interesting and therefore, increase discipline understanding. In as much the resource is historical; the resource will help learners to relate to the origin of the English language in a more fun and educative way. In solving the above problems of scarcity of historical English resources, the above documents will be helpful. More information on the content of the periodicals can be found online in their relevant

Wednesday, November 20, 2019

Legal environment of business W 1 Essay Example | Topics and Well Written Essays - 500 words

Legal environment of business W 1 - Essay Example According to Swendiman (2012), the health care reform is one of such interventions that came at the national level that has really been instrumental in addressing most of the concerns of citizens on health in areas such as coverage, accessibility, cost, accountability and quality of health care. The debate however continues as to the inadequacy of this provision, giving rise to suggestions for a U.S. constitutional right to have access to all forms of healthcare. There may be several arguments against this position but the argument for having a U.S. constitutional right to have access to all forms f healthcare is greatly supported in this instance. Firstly, it would be noted that as part of the explicit rights spelt out in the constitution, there is no direct mention of the word â€Å"health† or â€Å"medical care† as noted by Swendimen (2012). However, Public Health America (2013) debates that the constitution is more of an implied document rather than a contextual one. By implication, aspects of the constitution may be debated in accordance with others. For example, to ensure the human rights to life, one could imply that a person ought to have all conditions that make the provision of factors that protect life available. Meanwhile, the health of a person is an important determinant that cannot be overlooked when mention is made of protection of life. From this perspective, it would be argued that have a U.S. constitutional r ight to have access to all forms of healthcare would help in realizing the implied constitutional provision on right to life. Again, Stuart and Showalter (2011) noted that even though the healthcare reform has solved most of the health needs of citizens, studies from different sources actually indicate that people continue to have limitations to excellent healthcare because of the numerous limitations with access to certain forms of healthcare. This means

Monday, November 18, 2019

One question to answer Assignment Example | Topics and Well Written Essays - 250 words

One question to answer - Assignment Example According to the research, family-centered service also known as Family-centered care promotes prominently context and child health is an aspect that is taken into consideration here. Due to childhood chronic conditions and the diverse changes of the surrounding environment, anticipation to admit the comings of family health care services is at the top gear as far as living a good life becomes an instrument of home in our lives (Nies 10). An educational class is the core principal that forms part of family health services. This includes health, nutrition, oral health, and parenting skills. In the presence of heath care coordination, the norm help one to keep records of accomplishment of their children as far as immunizations activities is of concern. Moreover, playing a role of a parent ensures that one provides maximum parenting care to his or her child through family nutrition and support. Family health services is of useful to us since it enables one to deliver parenting services, health education to their children as well as nutrition and when all this is met life become fun rather than

Saturday, November 16, 2019

Great Train Robbery of 1870

Great Train Robbery of 1870 The Great Train Robbery of 1870 outside Verdi, Nevada actually happened as depicted in this story. It was reported to be the first train robbery in the Western states. The names of the robbers their plan and their ultimate prison sentences are true, except for Brewster Purvis who is fictional. I took some liberties with their various roles in the robbery and the part about half of the money not being recovered is fiction. In actuality approximately 90 percent of the loot was later found. As for the small amount that was never recovered it would be worth approximately $500,000 today, and there are some people who still believe it remains hidden out there somewhere and maybe still looking for it! The Emily Dickinson (1830-1886) poem was not published at the time of this story. Although she was still alive and had written well over a thousand poems by 1877, she was an intensely private writer as well as a recluse and only 7 of her poems were published in her lifetime. Some biographers believe her poetry and complete withdrawal from society came about as a result of heartbreak and unrequited love. Her poetry often reflects loneliness but is also inspirational. Upon her death, her sister Lavinia co-edited three volumes of her poems published from 1891-1896. The complete poem: Hope is the thing with feathers That perches in the soul, And sings the tune without the words, And never stops at all, And sweetest in the gale is heard; And sore must be the storm That could abash the little bird That kept so many warm. Ive heard it in the chillest land, And on the strangest sea; Yet, never, in extremity, It asked a crumb of me. In the 1870s-80s more than 300 mines were producing gold in Amador County. A 20-mile stretch from the Mokelumne River to the Cosumnes River known as the Mother Lode was the richest producing over $160 million in gold between 1851 and 1942. There were some tunnels, but mostly incline and vertical shafts were built reaching down a mile or more into the ground. Head frames crowned shafts and stamp mills processed and crushed the ore. Workers came from all over the world, with large groups from Italy, France, Yugoslavia and Cornwall. The Treasure Mine (MacKellar Amador in this story) actually shared a shaft with the Bunker Hill Mine, which was known as the Rancheria Mine from 1853-1898. The Secret Service Division began in Washington, D.C. in 1865 with the mission to halt the flood of counterfeit currency that was circulated after the Civil War. During the 19th century, before centralized printing and engraving of U.S. currency, approximately 1600 banks designed, printed and issued their own notes. Each note had a different design making it difficult to distinguish the 4,000 varieties of counterfeits from the 7,000 genuine notes. At one time it was estimated that one-third of all currency in circulation in the United States was counterfeit. In 1867, the Secret Service responsibilities broadened to include all crimes against the federal government such as racketeering, smuggling, mail robbery and land fraud. In 1893, the Secret Service became a distinct organization within the U.S. Treasury Department. In 1894, the Secret Service began the mission we are most familiar with today, protection of the President, with the part-time protection of then President Grover Cleveland. The Barbary Coast was a neighborhood in San Francisco much as described in this story, so named after the notorious coast of North Africa (Morocco, Algiers, Tunisia, Libya and Egypt) where pirates regularly attacked ships. Pirates of a different kind reigned in San Franciscos Barbary Coast which rose from the massive influx of treasure seekers from the Gold Rush. At the end of 1849, there were only about 300 women in San Francisco out of a population of 20-25,000 and two-thirds of these women were available-for a price. For most of the 19th century and early into the 20th century the area continued to be a haunt for every kind of low life and crime. Gambling, prostitution, thievery, opium dens, murder and of course shanghaiing prevailed here. Prostitution in the area ended in 1917 when the San Francisco Police blockaded the neighborhood in response to the California Red-Light Abatement Act. Today it is overlapped by China Town, North Beach and the Financial District. The Miwok were not so much a tribe as an aggregation of villages speaking a common language-Penutian. The names Patee, Kaliska, Litanya, Taipa and Kiku are actual Miwok words or names. They lived throughout California including in the Sierra Nevada and Yosemite area. They referred to the Yosemite Valley as Ahwahnee which loosely translated means Place of a Gaping Mouth. A large group of Coast Miwok inhabited the Bay area and Marin County including Angel Island. They had a simple animistic philosophy meaning that all life is produced by a spiritual force, all natural phenomena have souls and all animals were believed to have preternatural powers. They were hunter/gatherers and traded with the Paiute people. Acorns were a diet staple. The shamans were both men and women and supposedly had the power to cure, kill, predict the future and start the rains. Shamanistic power was passed down to the son, daughter, grandson or granddaughter of a shaman. They observed many long vigils in lonely places and were sometimes so feared they were driven away from the villages by the other tribal members. During the peak gold rush years of 1849-54, over 200,000 emigrants traveled overland to California hoping to strike it rich in the gold fields. The majority were unsuccessful. About one in five died during the perilous journey and many were forced to leave belongings alongside the trails. Prior to the gold rush, in 1844, the Stephens-Townsend-Murphy party faced the dilemma of how to surmount the Sierra Nevada. They met a Paiute Indian whom they named Truckee who provided directions on how to follow the Truckee River to a pass over the Sierra Nevada usually known as Donner Pass but more correctly as Stephens Pass. The Stephens party became the first to complete this trek overland by wagon. In 1845-46 improvements to this route over the Sierra Nevada, via Dog Valley and Roller Pass, turned it into an established wagon trail. Other wagon routes included the Carson Trail to Georgetown, the Johnson Cutoff to Placerville, the Volcano Road to Volcano, Walker River-Sonora Trail to Sonora and the Big Tree Road. There were also a number of pack trails over the Sierra Nevada. All these trails branched off from one of the three main northern routes to California. Some proved successful while others were short lived or little used. The construction of the transcontinental railway linking the Union Pacific and Central Pacific Railroads in 1869 made travel easier. Emigrants could travel west or east not only on a network of wagon roads and trails but also by rail. Geological note: The Sierra Nevada Mountains were formed approximately 150 million years ago when an island arc collided with the West coast of North America, the resultant uplifting created the mountain chain. This event known by geologists as the Nevadan orogeny produced metamorphic rock. Uplift of the Sierra Nevada continues today especially along the eastern side causing minor earthquakes. The whole idea of a massive cavern is not fiction. There are many instances of incredible underground labyrinths throughout the mountains and foothills of the Sierra Nevada as well as many thermal vents and hot springs. Many of the caverns are open to the public for underground tours-such as Boyden, Moaning, Black Chasm, Mercer and California (formerly Mammoth Cave) Cavern. California Cavern opened way back in 1850 for tours. At Moaning Cavern, bones of ancient natives dating back more than 13,000 years were found.

Wednesday, November 13, 2019

Each Mans Son Essay -- essays Papers

Each Mans Son This story is about a young women named Molly Macneil and her young son Alan. They live in a town called Broughton which is located in Cape Breton, Nova Scotia. Broughton is a small town where most of its male inhabitants work at the colliery. Molly is a very lonely women who has been taking on the role of a single mother for the last four years because her husband has been away. Her husband, Archie Macneil, is in the United States following his boxing career. Molly also feels she has to keep this a secret from Alan because she wants him to grow up to be a doctor not a boxer. She will only tell Alan that her father has gone to make money for them and will return when he is finished. She also tells him that his father is a very strong man. Molly has two other men in her life. One is Daniel Ainslie, the town doctor, and Louis Camire, a Frenchman who has just moved to Broughton. Dr Ainslie is a married man who is simply her companion. He is more interested in Alan and his future. But Louis loves Molly ans she has feelings for him even though she denies them. Throughout the book Molly tries her best to make a good life for her and Alan, even though they are both very lonely. Molly misses her husband and Alan misses his father. The two main characters in this book are Molly Macneil and Daniel Ainslie. Molly Macneil is a young women in her early twenties. She is very lonely because she longs for her husband. She is also very troubled. She is fig...

Monday, November 11, 2019

Accounting Midterm

The monetary unit assumption states that transactions that can be measured in arms of money should be recorded in the accounting records. 5. The drawings account Is a subdivision of the owner's capital account and appears as an expense on the unicorn statement. 6. Revenues are a subdivision of owner's capital. 7. The trial balance has no limitations or weaknesses. 8. In an automated system, the entering of data and transferring of information is 9. Adjusting entries are often made because some business events are not recorded as they occur. 10.Adjusting entries are recorded in the general Journal but are not posted to the accounts in the general ledger. 1 1 . Adjusting entries are not necessary if the trial balance debit and credit columns balances are equal. 12. An adjusting entry always involves two balance sheet accounts. 13. The accounting cycle begins at the start of a new accounting period. 14. A work sheet is a mandatory form that must be prepared along with an income statemen t and balance sheet. 15. Both correcting entries and adjusting entries always affect at least one balance sheet account and one income statement account.Multiple Choice: Select the most correct answer. (1 5 marks) 1. As a result of corporate reporting scandals, proposals to improve business raciest have come from all of the following except a. Regulators. B. The investment community. C. The Canada Revenue Agency. D. The accounting profession. 2. Ethics are the standards of conduct by which one's actions are Judged as b. Honest or dishonest. . Fair or unfair. D. All of these. 3. All of the following are steps used to analyze ethical dilemmas except a. Using the organization's code of ethics to identify ethical situations. . Using personal ethics to identify ethical situations. C. Identifying potential stakeholders. D. Discussing the ethical dilemma with co-workers. 4. Generally accepted accounting principles are a. Income tax regulations. B. Standards that indicate how to report econ omic events. C. Theories that are based on physical laws of the universe. D. Principles that have been proven correct by academic researchers. 5. The investment of cash by the owners off business requires a debit to and a credit to a. Owner's capital; cash b. Drawings; owner's capital c. Ash; drawings d. Cash; owner's capital 6. The withdrawal of cash for personal use by the owners off business requires a to the drawings account and a a. Debit; debit b. Debit; credit c. Credit; credit . Credit; debit to the cash account. 7. An accountant has debited an asset account for $1,000 and credited a liability account for $500. What can be done to complete the recording of the transaction? a. Nothing further must be done. B. Debit an owner's equity account for $500. C. Debit another asset account for $500. D. Credit a different asset account for $500. 8.Purchase equipment with a note payable. Pay utilities with cash. . Owner withdraws money from the business for personal use. Example: (a) an d (d) are a match because both of them include one increase in assets and one decrease in assets, so there is no effect on the accounting equation. Question 1: Solution (b) and O) are a match because both of them include one increase to equity and one decrease to equity. (c) and (h) are a match because one decreases liabilities and the other increases liabilities. (e) and (f) are a match because one decreases liabilities and the other increases liabilities. (g) and (I) are a match because one increases assets, and the other decreases assets, showing that utilities were paid in cash with customer cash payments for services rendered. Question 2: 12 marks Hone's Bike Repairs opened for business on March 1, 2008. The following transactions occurred in March. March 1 Jack Hon.. Invested $5,000 cash in the business and contributed equipment March 5 Completed services for customers who paid cash $400. March 6 Paid $660 for a one-year insurance policy. The policy takes effect April 1 and wi ll expire March 31, 2009. March 8 Completed services for a major customer and invoiced the customer $1 ,OHO.March 1 5 Paid for printing advertising brochures $125. The brochures were distributed the same day. March 20 Received a bill from the utilities company for March utilities in the amount of $70. The amount is due April 4. March 5 Entered into a contract with a new customer who will use Hone's services for repairs on their entire fleet of rental bikes. The customer paid $800 in advance for repairs to be completed in April. March 31 Jack Hon.. Withdrew $1,200 for personal use. March 31 Received $600 cash from the customer billed on March 8. Instructions: Journalize the above transactions. Explanations are required.Question 2: Solution *copy answer from paper notes* Question 3: 10 marks Pierson Insurance Agency prepares monthly financial statements. Presented below is an income statement for the month of June that is correct on the basis of information insider. PIERSON INSURANCE AGENCY Income Statement Month Ended June 30 Revenues Premium commission revenues Expenses Salary expense $6,000 Advertising expense 800 Rent expense 4,200 Amortization expense $35,000 Total expenses Net income 13,800 $21,200 Additional Data: When the income statement was prepared, the company accountant neglected to take into consideration the following information: 1.

Saturday, November 9, 2019

The Costs Controlling Methods Essay Example

The Costs Controlling Methods Essay Example The Costs Controlling Methods – Essay Example The paper "The Costs Controlling Methods" is a good example of an essay on finance and accounting. Proper bookkeeping creates notable and remarkable differences in smooth operations with lots of sustainability when it comes to the administrative functions of a business organization. By getting informed of where the cash business money and funds are coming from as well as going to, an accountant can easily streamline his or her accounting activities. The costs controlling methods play significant roles in the maintenance of good reputation and getting rid of disputes arising on legal matters. The standard rule in accounting is that liabilities get recorded on the debit side of a cash book and at the same time invoiced as an expense (Hoggett). For the case of assets, the get debited on the cash book and invoiced as income. Liabilities are always regarded as costs since they involve cash flowage outward or from the business accounts or even the business cash at hand being given away. Fo r the case of assets, they are considered as income since they involve money flowing into the company, which can be through sales and other interests gained on loans (Hoggett). In this case, there is a brokerage fee of $3,000 when a corporation (publicly listed) issued bonds. This particular brokerage fee is considered as an expense since it involves the flow of cash from the business to the individual broker who identifies a potential customer to buy the bonds from the company. Therefore, it means that the $3,000 is a liability that must be expensed on the invoice. The amount received from selling the bond or rather the price of the bond is invoiced as revenue to the firm (0-edu.knotia.ca.orca.douglascollege.ca). The net value of the bond is therefore gotten by finding the difference between the selling price of the bonds and the brokerage fee. The brokerage fee in the process of selling the bonds is considered as a transaction fee. This is mainly because the to get a client and pe rsuade as well as convince him or her to buy them at the prevailing price set by the business organization some fee must be incurred. These particular fees are what get regarded as transaction costs in the matter. Therefore in the process of making an invoice, they are invoiced as expenses.

Wednesday, November 6, 2019

Tips on How to Meet all Important Harvard Outline Format Requirements

Tips on How to Meet all Important Harvard Outline Format Requirements School and college teachers often ask students to use the Harvard outline format (known as date-and-author referencing) to write their academic assignments. This type of your instructor’s request may shock you because you don’t understand standard Harvard outline format rules or guidelines. Search the Internet for general information. Find helpful tips or your guide on how to meet Harvard requirements. Writing the best referencing page that includes all sources can be a hard task to people, so you shouldn’t feel inadequate during this process. Before you apply standard Harvard outline format guidelines to your paper of any academic level, understand the important role that it plays. Why use it? Use this referencing style to indicate to people who read your university essay that you take specific ideas, facts, theories, quotes, or other materials from external resources. Don’t forget to point out their origins in a special section. Why is referencing important? Following Harvard outline format rules to the papers that students write in schools guarantees that they give credit or acknowledgments to all authors. It helps you avoid plagiarism, which is all about academic cheating. Harvard law outlines indicate that you should put enough effort into your chosen topic to come up with a good sentence structure and order. Acknowledging every source that you use in your essay is important. Correct references help you conduct your successful research and demonstrate your integrity. ORDER MY PAPER HERE 6 main rules to follow To create your perfect plan of academic assignments, you should follow these basic rules: Use in-text citations in proper sentences; Take notes of any information that you need to create your bibliography page; Use capitalizations only to write authors’ names in your special reference list; Record a full list of all the sources you use in your academic assignment; Use underlining or italics to note the titles of your sources (don’t use both options at once); There are no strict punctuation rules (you just should stay consistent). You can clearly see possible Harvard outline complexities above. This popular referencing system has some complex requirements that all students must meet to earn high grades and impress their tutors. Referencing your academic paper in this format doesn’t depend only on citing sources because you should also find relevant information about used sources. General guidelines to follow What Harvard outline guidelines should you follow? Every time you indent, you indicate a level of specificity (topics on the left are general, topics on the right are more specific). Every topic that you indent to the right of your heading should relate to the ones to the left to create the best essay plan. Alternate al letters and numbers (a few ones will work). In your Harvard outline, it’s necessary to use the following: Capital letters; Roman numerals; Lower case letters; Numbers; Lower case letters inside a parenthesis; Numbers inside a parenthesis. Teachers may ask you to use other formats in your academic paper. The main rule to follow is to stay clear or consistent while alternating different letters and numbers in your paper plan. You should carefully indent all of its levels to place headings correctly. Balance your specificity levels to get a clearer understanding of relationships or connections of the subject that you will write about. Don’t turn your Harvard outline into a simple list of points because it must be more complex and elaborated to help you write winning academic papers. PLACE YOUR ORDER Why should you make your good plan? Writing a good Harvard outline can help you achieve the following basic goals: Understand everything you read in relevant sources of information; Identify important connections in your researched materials; Find out more about your chosen topic; Complete academic assignments in a more organized manner. When to apply your Harvard outline? You should learn how to use this formatting style and apply it with your judgement because it’s best for: Students who prefer a clear organization that helps them write logical papers; Subjects that you can clearly organized based on their hierarchical levels; Communicating related information to your targeted audience effectively; Using phrases (not sentences) to write down major ideas for your future assignment. The key purpose of creating your essay plan is to get a brief and organized document to simplify the entire process and make it faster. Organize all facts logically and effectively with its help. Having a detailed plan of your future paper can help you organize all ideas and see where you should add more information or which ones don’t fit into your writing. If you use your Harvard outline to structure interesting thoughts, it will let you know where you require more data. Major gaps reflect a need for extra research. Ensure that your essay plan contains all the sections (introduction with your thesis, body paragraphs, and conclusion) necessary to provide readers with a smooth flow of ideas. Summing Up Before you start completing any academic assignment, read its detailed instructions to find out more about your teachers’ expectations linked to formatting and outlining. What if they ask you to create your outline based on Harvard rules? Use the above-mentioned tips to be guided in the right direction. If you find this academic task confusing or difficult, you shouldn’t feel upset because you can always rely on our quality custom paper writing services. Contact our qualified and trained specialists online. Entrust them all of your college worries because they’re ready to help you solve your problems 24 hours per day. We know how to help struggling students. Our online services are affordable, effective, and fast.

Monday, November 4, 2019

CURRENT ISSUES IN FINANCIAL REPORTING Essay Example | Topics and Well Written Essays - 1500 words - 4

CURRENT ISSUES IN FINANCIAL REPORTING - Essay Example Off-balance-sheet-financing is that debt that is not usually reported on a company’s balance sheet. The formal distinction between off and on-balance sheet items present some complications that are usually subject to some level of judgment by management. However, the primary distinction between the off and on-balance sheet items is based on whether or not a business/company owns or is legally responsible for that debt. Additionally, uncertain liabilities or assets are subject to being grouped as ‘probable’, ‘meaningful’ and ‘measurable’. Some of the examples of the off-balance sheet items include; unconsolidated subsidiaries, operating leases, financial instruments such as hedging contracts and derivatives securities, contingent assets/liabilities among many others (Bauman, 2003). Financial statements need to be adjusted from time to time so that they are able to reflect the economic substance of the information they represent. Companies should, therefore, focus on accounting methods that emphasis on economic substance by considering changes in accounting policies. Economic substance is a transaction that has a purpose besides reducing tax liability. Conversely, Sally and Schreiber states that, â€Å"The economic substance doctrine is a common law judicial doctrine that disallows tax benefits of a transaction if the transaction lacks economic substance or a business purpose.† Therefore, transactions and events should be accounted for in a manner that faithfully represents their true economic substance and not the mere legal form. The off-balance sheet items; thus, provide a reason financial statements often fail to faithfully represent the economic substance. Off-balance sheet activities usually do not represent the true picture of a net worth of a firm. This is because firms do not include market values of their off balance sheet items. Furthermore, the transparency of off balance sheet activities are

Saturday, November 2, 2019

Case Study on Marketing and Public Relation strategies for local movie

On Marketing and Public Relation strategies for local movie theater - Case Study Example It is imperative to have an understanding of the business environment within which the Carmike Cinema in Lawton operates in. Acknowledging competition is one way through which a workable approach would be sought. In the area of Lawton, there are other movie theatres. The other theatres include the Dickinson Central Mall 12 theatre or even Vaska theatres. The existence of competition, therefore, should inform the business tact employed at the theatre. Any business model should be aligned with the demographics within which it operates in. For the movie theatre, it is imperative to understand the imminent trends in the Lawton area. For instance, the local population, as was statistically recorded in the census done in 2011, was 98,177 (City of Lawton). Consequently, the target population for the movie theatre should work with the figure in mind. Besides, the figure should put into consideration the possible turn out from the whole population. This should be a figure worked with the competition from the Dickison Central Mall theatre in mind. In reference to cutting a niche in business, most organizations are focusing on how to effectively and efficiently win the perception and acceptance of their services by the consumers (Cutlip, Allen & Glen 49). Business organizations have developed and implemented new marketing strategies such as low pricing and extensive distribution of products as well as new public relations strategies in ord er to receive positive perception from the public. Every movie theatre has to have an online portal through which it reaches out to its clients. In as much as the Carmike theatre has an official website, the usability that the interface offers is unlike other recognized portals. In this case, a comparison is done against the online portal for Regal Entertainment Group. Improving the outlook of the online portal is one way of improving its perception among the public. It offers a means through which the movie theatre gets marketed to

Thursday, October 31, 2019

Possible Inherent Conflicts Between the Public Auditor and the CFO on Case Study

Possible Inherent Conflicts Between the Public Auditor and the CFO on Internal Controls - Case Study Example The public auditor, whose primary job is to give an opinion on the financial statements of the company after necessary examination of the statements, also places his reliance on the internal controls established by the management of the company to prevent, detect and mitigate the events of frauds and errors which may lead to erroneous financial reporting and deception of the shareholders. This is the reason that the auditor lays great emphasis on the establishment of strong and well defined internal controls where the occurrence of material misstatements can be prevented, and if not, then properly detected and appropriate actions be taken to mitigate the same from occurring again. In the course of the audit, the strong emphasis laid by the auditors on establishment of the internal control department may create conflicts between the auditor and the management of the company, specially the Chief Financial Officer. The auditor and the CFO initially have their roles clearly defined as to the extent of their jobs and are required to work independently with clear objectivity without interference in each other’s work. The auditor’s responsibility is to report on the financial statements prepared by the management whether they are free from material misstatements and give a true and fair view. The auditor also has to report on the internal controls established by the management if they are organized enough to prevent and detect the frauds and errors. The auditor has to ultimately report to the shareholders on the safeguards established by the management to safeguard their rights. Conventionally, the role of the CFO is understood to be in the position of manager and regulator concerning the implementation of principles of accounting. Further, the post of the CFO also includes the preparation of the financial statements and related reports along with the supervision of the capital structure of the

Tuesday, October 29, 2019

Individuals and Their Discoveries Are Not Enough to Bring Medical Progress Essay Example for Free

Individuals and Their Discoveries Are Not Enough to Bring Medical Progress Essay Individuals and their discoveries are not enough on their own to bring medical progress. Explain how far this statement applies to Jenner and his work. Jenner’s discovery of the link between cowpox and smallpox was significant to the development of a vaccine for smallpox. However, it can be argued that Jenner and his discovery were not enough on their own to bring medical progress. The factors Scientific thinking, Government Communication and Changing attitudes played a major and important role to bring medical progress. One reason as to why the statement applies to Jenner and his work is because the Government worked in Jenners favour to bring medical progress. In 1802 and 1807, Parliament gave Edward Jenner  £30,000 to develop his work on vaccination. This clearly indicates that without the help of Parliament, Jenner’s work would not have shown as much signs of advancement; hence he would not have had the money to progress. In addition to this, fifty years later vaccination was made compulsory in Britain which led a dramatic drop in smallpox cases. This evidently shows that without the help of the Government, Jenner’s work would not have been as widely spread and used by the people as much; therefore the government did play a significant role his Edward Jenner’s development of Vaccinations. A different explanation as to why the statement is relevant to Jenner and his work is because of the communication. This factor is seen to have an impact on the medical progress of Jenner, is because without the spread of Jenner’s discoveries, people would not be aware of vaccinations. In 1798, Jenner published his own accounts of his discover, spreading the details of his methods worldwide. Consequently, that people could see his work but scientists in particular were able to see his work and they could learn from his work. This is evidence that by spreading his work worldwide, it brought medical progress; it was not just Edward Jenner alone brought medical progress to the development of a vaccine for smallpox. A different factor as to why the statement applies to Jenner and his work is because of the changing attitudes. Due to many people who had begun to think in a more scientific way, this meant that they were more open into accepting Jenner’s theory for Vaccinations. This implies that if people’s attitudes were similar to people who had supernatural beliefs, they would not have accepted the theory, therefore without the changing attitudes, Jenner’s work would not have caused a huge medical progression. Another reason which explains how the statement is relevant to Jenner and his work is because of the scientific thinking. Edward Jenner was able to use scientific method and experimentation in his research which is a clear indication his work can be considered trustworthy and it is likely to be accurate. Jenner also tested out his theory on a small boy which proved his theory to be correct but also on twenty-three other people. This shows that without the scientific methods and experiments, Jenner would not have reached the conclusion that his hypothesis was correct; therefore this is evidence for medical progress. Jenner’s scientific thinking is a key factor because without it, scientists would not have been able to see his work. Also his work would not have been as widely spread; people would not trust his work if it hadn’t been tested accurately, therefore people would not use his work. Another explanation as to why the statement applies to Jenner and his work is because of the individuals. Jenner himself had the insight to realise the link between cowpox and smallpox was important. If Jenner was not a determined individual and did not carry and publish his research, the theory of vaccination would most likely not exist today. Jenner had carried on, despite opposition and criticism which indicates with Jenner’s determination, he brought medical progress. In addition to this, Jenner also tested his theory of vaccination on twenty three people, including his six month old baby which shows he is a very dedicated individual. To conclude, there are many factors to support this statement: Government, Communication, Changing attitudes and Scientific thinking all bring medical progress, alongside the individuals and their discoveries. However, Scientific thinking caused the biggest impact on the medical progress because without whilst his methods and experiments, people would not trust his work, therefore people would not use his work.

Sunday, October 27, 2019

Government Guidelines on Food and Nutrition for Children

Government Guidelines on Food and Nutrition for Children Q1) Construct a table to identify the main government guidelines on food and nutrtion and evaluate the ways in which they can be incorporated into the child care setting. Answer: Food Groups: Fruits Vegetables Grains Protein foods ( meat + beans ) Dairy Babies 0-6 months – breast or formula milk. 6-9 months – milk , dairy, water, variety of different textured solid liquidised meals. 9 months–1 year – milk, water, lumpy foods. Daily recommendation for Grain group. Children 1-3 years old 3 ounce equivalents 4-8 years 5 ounce equivalents Girls 9-13 years 5 ounce equivalents 14-18 years 6 ounce equivalents Boys 9-13 years 6 ounce equivalents 14-18 years 8 ounce equivalents Daily recommendation for Protein foods group. Children 1-3 years old 2 ounce equivalents 4-8 years 4 ounce equivalents Girls 9-13 years 5 ounce equivalents 14-18 years 5 ounce equivalents Boys 9-13 years 5 ounce equivalents 14-18 years 6 ounce equivalents Daily recommendation for Dairy group Children 1-3 years old 2 cups 4-8 years 2 Â ½ cups Girls 9-13 years 3 cups 14-18 years 3 cups Boys 9-13 years 3 cups 14-18 years 3 cups Vitamins and Minerals Recommended Dietary Allowances for Folate. Age Male Female Birth to 6 months 65 mcg 65 mcg 7-12 months 80 mcg 80 mcg 1-3 years 150 mcg 150 mcg 4-8 years 200 mcg 200 mcg 9-13 years 300 mcg 300 mcg 14-18 years 400 mcg 400 mcg 19+ years 400 mcg 400 mcg Recommended Dietary Allowance for Iron Birth to 6 months 0.27 mg 0.27 mg 7-12 months 11 mg 11 mg 1-3 years 7 mg 7 mg 4-8 years 10 mg 10 mg 9-13 years 8 mg 8 mg 14-18 years 11 mg 15 mg Recommended Dietary Allowance for Magnesium. Birth to 6 months 30 mg 30 mg 7-12 months 75 mg 75 mg 1-3 years 80 mg 80 mg 4-8 years 130 mg 130 mg 9-13 years 240 mg 240 mg 14-18 years 410 mg 360 mg Recommended Dietary Allowance for Selenium. 0-6 months 15 mcg 15 mcg 7-12 months 20 mcg 20 mcg 1-3 years 20 mcg 20 mcg 4-8 years 30 mcg 30 mcg 9-13 years 40 mcg 40 mcg 14-18 years 55 mcg 55 mcg Recommended Dietary Allowance for Zinc. Age Male Female 0-6 months 2 mg 2 mg 7-12 months 3 mg 3 mg 1-3 years 3 mg 3 mg 4-8 years 5 mg 5 mg 9-13 years 8 mg 8 mg 14-18 years 11 mg 9 mg 19+ years 11 mg 8 mg Recommended Dietary Allowance for Vitamin A. 0-6 months 400 mcg 400 mcg 7-12 months 500 mcg 500 mcg 1-3 years 300 mcg 300 mcg 4-8 years 400 mcg 400 mcg 9-13 years 600 mcg 600 mcg 14- 18 years 900 mcg 700 mcg Recommended Dietary Allowance for Vitamin B6. 0-6 months 0.1 mg 0.1 mg 7-12 months 0.3 mg 0.3 mg 1-3 years 0.5 mg 0.5 mg 4-8 years 0.6 mg 0.6 mg 9-13 years 1.0 mg 1.0 mg 14-18 years 1.3 mg 1.2 mg Recommended Dietary Allowance for Vitamin D. 0-12 months 10 mcg 10 mcg 1-13 years 15 mcg 15 mcg 14-18 years 15 mcg 15 mcg Recommended Dietary Allowance for Vitamin E. 0-6 months 4 mg 4 mg 7-12 months 5 mg 5 mg 1-3 years 6 mg 6 mg 4-8 years 7 mg 7 mg 9-13 years 11 mg 11 mg 14+years 15 mg 15 mg Q2) Identify and describe the types of food that are unsuitable for babies and young children. You should specify the reasons why these foods are unsuitable. Answer: Honey: Honey may contain the spores of a type of bacterium called Clostridium Botulinum that can cause a very serious illness in babies. The clostridium botulinum bacteria can sometimes occur naturally in honey, and although the bacteria does not grow in the honey and cause problems. It can grow in the gastrointestinal trot of babies less than 1 year of age, and can lead to the medical condition Infant Botulism. Salt and sugar: Salt and sugar shouldnt be added to babies food. Processed foods, foods tinned in brine and snacks such as chips. Gravies and stock cubes, not specifically for infants, are very high in salt. Even small quantities of salt can prove dangerous for babies. This is because at their young age their kidneys are unable to process the salt in the way that adults kidneys can. Young children should avoid sugar, particularly sugar drinks and snacks. Things such as soft drinks, fizzy drinks prepackaged convenience foods, foods are very high in sugar which can be potentially harmful to a babies or young childs developing organs, they also increase the risk of tooth decay and acid erosion. The following foods should be avoided due to the higher risk of food poisoning. *fermented meats *poultry *fish and shellfish *raw sprouts *raw eggs All food should be cooked throughly. Eggs are high in protein and because babies have delicate intestine system they can react to the amount of protein found. After 6 mouths well cooked eggs can be given. Large fishes such as swordfish, shark and marlin contain high levels of mercury which can have a detrimental effect on the development of the nervous system. Nuts: Nuts should not be given to children under the age of 6 as they can be a potentially fatal choking hazard and peanut allergy. However if there is no history of peanut allergy in the family, they can be given to young children in the form of peanut butter or crushed and added to yogurts or cereals. Q3) Design a child record form for a new child joing a home care setting with specific dietary requirement. Describe the dietary requirements and why it should be documented accurately. Answer: Childs name.Prashant Thakor Dietary requirementsIslamic religion. No pork products meat must be halal. foods containg animal fat are not eaten Consequence of the dietary requirement not being followed. against religion. Emergency instructions should ingestion of an allergic food occur.. N/A Necessary medication N/A Emergency contact informationcontact parents immediately to let them know what happened. Parental signature Child care provider signature When Prashant starts the home setting, parents need to fill in information sheets about Prashant and their family religion needs. Prashant can only eat halal meat. This is dietary requirements. Prashant parents need to put this in the information pack so the (practioner) is made aware and can have this information on a file. It will then be written up and displayed in the kitchen area where the food is prepared.so whoever is preparing the food is aware of all childrens requirements. It is important to make sure all childrens dietary requirements are presented this way to make sure they are eating what their parents have specified and not breaking their religion needs. As well children with allergies if this is not displayed in the cooking area or on file, the child may come to harm from having food they shouldnt. Q4) Define the 4 childhood chronic diseases identified in the course manual, and discuss the ways in which development can be effected. Answer: Asthma: Asthma is a disease that effects the lungs and airways. Children is asthma, their airways are always slightly inflamed compared to other children airways. When children come into contact with dust, animals, smokers or carring out daily activities like PE, running around in the playground, this can lead to them becoming out of breath, wheezing, coughing which leads to their airways becoming more inflamed leading to an attack and the children panicking. Children with asthma tend to take medicine or have inhalers to control their asthma, however if a attack occurs it does not help. Asthma affects childrens physical development as when running around thisb makes them become wheezy and out of breath leading to them missing PE activities or if they have attacks this can result in children missing school and missing out on daily activities and not being able to catch up. Diabetes: Diabetes is where the body does not produce enough insulin from the pancreas which is needed to collect glucose to give children the energy to carry out daily activities without feeling to tired or ill. There are two types of diabetes. Type 1 diabetes which is controlled on a healthy diet and insulin injections and type 2 is more controlled with just a healthy diet and when the children go into adulthood they may need medication or insulin. Diabetes can affect childrens development because they can become tired and confused which can affect their concentration in school and their learning. In some cases children become frustrated and worried about the affects of their diabetes in school, as at home they may incur bed wetting by accident. They may have a smelly breath and worry about what their peers will say. Cystic Fibrosis: Cystic fibrosis is a inherited disease. It is where to much mucus has built up in the child lungs causing infections and shortness of breath . It can cause delay in a childs growth and to gain weight. The child may have a lot of time off school due to regular injections. Some children might be able to go to school however will not be able to cope playing and PE lessons. Cerebral Palsy: Cerebral Palsy is caused by damage to the brain prior to birth, even though the damage does not get any worse, it does not get any better. A child with cerebral palsy demonstrates some physical difficulties because the individual child and their lack of control of their muscles which can lead to stift painful limbs. Some children struggle to walk, run have good posture and even sitting down with their legs crossed. They struggle to develop the ability to do this due to the muscles and limbs.

Friday, October 25, 2019

Essay --

Asian Carp Essay Arron Kruse 11/28/13 Choosing a spot in the Illinois River to fish or motorboat has become a very difficult task of late. Choose incorrectly and one’s boat might all of a sudden be overtaken by hundreds of fish, several dozen pounds in weight and jumping several feet out of the water. These fish are silver carp, one of several types of Asian Carp now present in many Midwest waterways. Having already overtaken and disrupted the ecosystem and economies of many Midwest waterways, the recent evidence that Asian Carp have infiltrated the Great Lakes watershed poses even more serious implications if a method of stopping them is not found. The bottom feeding common-carp was introduced to the United States in the 1800’s by immigrants who were aghast at the lack of a fish that was so prized in Asia and Europe in America. They are now well-established, but being smaller bottom-feeders they don’t pose as much of a threat as Asian Carp. Asian Carp were imported to the United States in the Early 1970’s to enhance fishing and control algae in sewage treatment areas. They were originally supposed to be held in contained areas, but very soon they escaped the breeding ponds during floods. Since then they have spread outward in a variety of ways. The silver carps ability to jump has sped its rapid expansion because it was able to jump over barriers other fish couldn’t. Adult Asian Carp have no natural predators in the US and are prolific breeders, laying hundreds of thousands of eggs at a time allowing them to spread with almost no interruption. They have also made it through lock systems as boats pas sed through. Before the dangers of Asian Carp were fully understood fishermen would sometimes use baby Asian Carp as bait which fur... ...n just a few were to traverse the lakes. It is clear that Asian Carp have found a new home in the United States. They have been able to spread easily and without almost any barriers throughout the Mississippi watershed, they are swimming on the precipice of the Great Lakes watershed. As of now they appear to be being kept out, but only by the slimmest of barriers. If they were to break through there would be very little chance at stopping them from the damage they would inflict on the wildlife and people who need the lakes for their livelihood. It is no longer just a cause for scientists and environmentalists to take up, this is a cause that threatens everybody in the Mississippi and Great Lakes Watershed. If we don’t act now we may be too late, in fact we may already be too late. Ask not what your watershed can do for you, ask what you can do for your watershed.

Thursday, October 24, 2019

Philippines Country Sales

According to Yahoo Philippines Country Sales Director, Arlene Amarante http://thenewmedia.com/state-of-online-advertising-in-the-philippines-yahoo-phs-arlene-amarante/ that:â€Å"The online advertising industry here in the Philippines is in a state of rapid growth. While there is still much evangelization to do, the market players – both advertisers and advertising agencies – are now asking the more relevant questions unlike 3 years ago. They now start to ask: How do we start? How do I integrate online with my existing campaign? Can it work for a brand or industry like mine? How do I measure my success? These questions tell us that it is no longer about why advertisers should be online; it is about maximizing their advertising dollars and using online the right way.And, while online is still at a 26% penetration level, we see that the landscape is further paving the way for increased and rapid exponential growth – new broadband products, increased broadband pene tration, rise of internet mobile, rise of smart phones and the proliferation of low-priced PCs. Consumer behavior support the phenomenon. They are no longer dictated by traditional media alone; they immediately search for brands prior to a purchase. They are no longer looking for yesterdays’ news; they want to know what’s happening now. They are no longer waiting for brands to come and communicate to them; they are starting the conversations. Online advertising is now a powerful force that no one can no longer deny.†According to Mark Chaves, director of media intelligence solutions at SAS, http://www.studymode.com/essays/Local-Studies-1071666.html that:â€Å"Consumers are online right now talking about your products and services, their experiences, and their likes and dislikes. Smart marketers aren't just listening to online chatter; they are analyzing it to better focus resources and build engagement and loyalty,† â€Å"SAS Social Media Analytics helps m arketers combine data from online conversations with other data, such as a company's customer relationship management software, to build a more complete picture of each customer and then use these analytically-driven insights to predict and act,†Chaves added.According to LiveJournal,http://www.aijc.com.ph/survey_internet_access.pdf that:â€Å"The Philippines ranks seventh among the top 15 countries where blog hosting is popularly used. There are presently 39,274 Filipino bloggers under this hosting site.†LOCAL LITERATUREAccording to Josefina Estolas in the book Fundamentals of Research (1995) http://www.studymode.com/essays/Review-Of-Related-Literature-And-Studies-177904.html that:â€Å"In exploration, we find new techniques, new knowledge, even develop new substances, gadgets, equipment, processes or procedures, imagination and skill is employed by the researcher. The commodities, new devices, services, in technology are needs of man for a better fuller life which is the concern of the research. These useful arts are the products of the technological environment and the end-user is society in general†.According to Jeffrey A. Hofer on Modern System Analysis and Design (1996), http://www.studymode.com/essays/Review-Of-Related-Literature-And-Studies-177904.html that:â€Å"Science and technology are essential for national development and progress. The State shall give priority to research and development, invention, and their utilization, and to science and technology education according to the 1987 Philippine Constitution (Article XIV, Section 10).Since computer power  was the critical resource, efficiency of processing became the main goal. Emphasis was placed on automating existing process such as purchasing or paying, often within single department.† According to Abraham Silberschatz, Database System Concepts (1999) http://www.studymode.com/essays/Review-Of-Related-Literature-And-Studies-177904.html that:â€Å"A major purpose of a database system is to provide users with an abstract view of data. That is the system hides certain details of how the data are stored and maintained.†Foreign Studies According to Ajzen and Fishbein (1980), http://www.ukessays.co.uk/essays/marketing/the-literature-review.php that:Attitude is defined as â€Å"a learned predisposition to respond in a consistently favourable or unfavourable manner with respect to a given object†. It is the mental and physical respond that involve beliefs, feelings, values and predisposition to act in certain ways.According to Davis (1989), http://www.ukessays.co.uk/essays/marketing/the-literature-review.php that:In the earlier studies, perceived usefulness is defined as â€Å"the degree to which a person believes that using a particular system would enhance his or her job performance†.According to Koufaris 2002, http://www.ukessays.co.uk/essays/marketing/the-literature-review.php that:Replaced the term â€Å"personal involvementà ¢â‚¬  into â€Å"product involvement†. In this research he used product involvement instead of personal involvement to point out the same concept and defined as â€Å"individual motivation regarding an object where that motivational state is activated by the relevance or importance of the object in question†.Foreign Literature According to Levy and Malaviya (1999) http://www.ukessays.co.uk/essays/marketing/the-literature-review.php that:Indicated that effectiveness of advertising is â€Å"persuasion does not rest within advertising messages per se and it depends on certain mental processes that as ad recipient invokes†. Generally, advertising effectiveness is described as being â€Å"a hierarchy of effects† (Vakratas and Amber, 1999). In the other word, changes of consumer perceptions by the information in the advertisement will lead to a change in their behaviors.According to Palanisamy and Wong (2003)http://www.ukessays.co.uk/essays/marketing/the-liter ature-review.phpthat:â€Å"When the consumer has a sense in what they believe is a quality price, quality of service, quality of interaction of the service and image of the business is explained as their expectation. When consumer expectations increase or decrease that effectiveness of advertising would change accordingly as this is a proportional relationship.†According to Tomsen and Faith (2003) http://www.ukessays.co.uk/essays/marketing/the-literature-review.php that:â€Å"Growing capabilities of interactive devices and fuel innovation set the consumer expectations. Consumer will develop new expectations about the new technology itself, services and network that support the technology. Acceleration of the development of the new technology and service providers is to fulfill the need of consumer shifting expectations. Likewise, evolution of technology is derived from the interactive consumer expectations. In this context, evolution of technology is seemed as evolution of i nternet advertising. Quality, reliability, convenience, attractive appearance and superior technology are the expectations of the consumers.†