The Greater Common Good by Arundhati Roy Essay Example | Topics and Well Written Essays - 1250 words

The Greater Common Good by Arundhati Roy - Essay Example The one conclusion that follows from these texts is that the natural wealth of the third world nations can only be saved by cleansing their political system. This will reduce their dependence on the developed nations and will allow them to use their natural wealth for supporting a long term and inclusive development. The excerpt â€Å"Deficits: Indebtedness and Unfair Trade† from Wangari Maathai’s book The Challenge for Africa and the open online essay The Greater Common Good by Arundhati Roy discuss the continual plundering of the natural wealth of the third world nations by both the exploitative developed nations and the greedy elements in power within these nations. These texts explain as to how the developed nations and the corrupt politicians and policy makers in the developing nations cooperate with each other to benefit from the corrupt exploitation of the natural resources in these countries. Wangari Maathai was a well known environmental activist from Kenya. Sh e started the Green Belt Movement that played an important role in the area of environment, conservation and women empowerment in Africa. Wangari Maathai work was recognized and she was awarded the Noble Peace Prize in 2004. Arundhati Roy is a reputed Indian author who is also associated with political and environmental activism in India. She has been closely associated with the Narmada Dam agitation. Hence, there is no doubt that the views expressed by both these writers regarding the plundering of natural resources.

Maus essay Essay Example for Free

Maus essay Essay I Maus by Art spiegelman shows imagery. It resembles the quote from Hitler â€Å"The Jews are undoubtedly a race, but they are not human†, and shows that the different groups of people have essential characteristics that are represented by the animals they are portrayed as in the book. This just shows how low Germans are towards the Jews. In the comic book of Maus, Vladek tells some horrible stories of when he was in the holocaust. Artie (his son) is very interested in the way the holocaust was and how his father and gone through it when he was younger. In one of the clips it shows Vladek‘s number that he was given to be represented by instead of his name. Some of his stories were of how they would just kill any random person, even if they had their papers. The Germans wanted to become superior in every way they possibly can. The many different ways of representing the â€Å"animals’ towards people are the way people may act or themselves. For instance the pigs represented as the polish, the mouse are represented as the Jewish. The animals that are shown for them are based on themselves and their looks. If you had Blonde hair and blue eyes, brown hair brown eyes were their perfect race. Even though the book was black and white in reality you can see the colors everywhere. The stories about the way the woman and children were treated would make you throw up. If a child was crying or wouldn’t be quiet they would get thrown against the wall and have their skulls broken. The women were treated just like men having to carry around heavy items and get beat just the same. Men, children and woman should not be treated the same when it comes to work or punishments. In conclusion the holocausts were the roughest of the times. Too many people were killed for no reason at all. I’ve proved innocent people should not be murdered for no reason at all.

Meth the killer drug Essay -- Drug Abuse, Psychotic Behaviors, Brain D

Meth the killer drug â€Å"Meth is a very strong drug that attacks the central nervous system stimulant.† â€Å"The drug works directly on the brain and spinal cord by interfering with normal neurotransmission (â€Å"HOW METH DESTROYS.† 1) Meth is also potent an easy to make only thing you need is a few boxes of cold and asthma medications containing ephedrine or pseudoephedrine, red phosphorous, hydrochloric acid, drain cleaner, battery acid, lye, lantern fuel, and antifreeze are among the ingredients most commonly used. Longtime meth abuse causes brain damage, various oral cancers and oral infections, as well as psychotic behavior, and various skin conditions; it also decreases nerve sensitivity. Brain damage is a sure thing for a meth user; it can change your brain chemistry. â€Å"Meth releases a surge of dopamine, causing an intense rush of pleasure or sense of euphoria (â€Å"HOW METH DESTROYS.† 2) â€Å"Chronic abuse can lead to psychotic behavior, including paranoia, in somnia, anxiety, extreme aggression, delusions and hallucinations, and even death†. (â€Å"HOW METH DESTROYS.† 2) When addicts use meth it causes you to lose your memory and it also affects your cognitive abilities witch cause the user to be reckless and not think about what they are doing because when a user high wares of the go in to a depression and a sense of need more felling. â€Å"Meth also releases a high dose of adrenaline it also makes you suffer from similar symptoms as seen in Parkinson disease (â€Å"HOW METH DESTROYS.† 13) Meth has a focus effect on the user called tweaking which allows you to be super focus for a period of time, Meth mouth is a disease that comes along with long term meth use. â€Å"Meth mouth is the term called for user it’s a serious disease that rots your teeth and giv... ...easure at all. (HOW METH DESTROYS.†) Over time meth can destroy your dopamine receptors which control your felling and pleasures making it very hard to fill pleasure. Although these pleasure centers can heal over time, research shows that the damage done to the user cognitive abilities may be permanent. (â€Å"METH MADNESS.† 1) â€Å"Meth is a very dangerous drug that is powerful an will lead you down the wrong road meth will change you life so much that the users will not even know them selves because they would’ve of been to focused on the next high.† â€Å"Meth is the most addictive drug out there an it has so many risks such as brain damage, various oral cancers and oral infections, as well as psychotic behavior, and various skin conditions; it also decrease nerve sensitivity it also increase your risk of HIV/AIDS and hepatitis B an or C.†

Third World Socialism Essay -- Socialism Socialists Governmental Essay

Third World Socialism Many United States citizens are frightened by the word Socialism. However, the predominant ideology in most Third World countries is socialism. There are many reasons why Third World countries have turned to socialism as their form of government. The main reason the Third World has taken on the concept of socialism is because of the history of feudalism and colonialism that these countries faced for so many years. Socialism was seen as a way to reform the land of many underdeveloped countries. Socialism believes the government needs to intervene to make sure no feudalism or unjust land ownership systems are being enforced. For many years, Third World countries were being exploited by the British. Many of these countries were rich in natural resources, but were unable to make a profit off of it. Instead, the British were living in these countries, owning most of the land, running the laws and government, and making most of the profits from these natural resources. In the case of Egypt, the British took advantage of the Egyptians through Feudalism. Feudalism is a form of colonialism that asserts control over a previously independent region. Under Feudalism, most of the land was owned by wealthy, British landlords. Two percent of the people owned seventy five percent of the land. The rest of the population worked on the land as surfs. Feudalism in Egypt also practiced the Capitulation System. This system exempted non-Egyptians from the Egyptian law. This meant that if a non-Egyptian killed an Egyptian they would not be arrested or held accountable. Feudalism allowed the British to exploit the Egyptian's. Because of Feudalism, the Egyptians lost their culture and their history. Since Third World countr... ...f frowning from other countries when it comes to socialism, people should realize the reason why the Third World adopted this system. For so many years, Third World countries were exploited under colonialism by the Europeans. Third world countries, not only lost most of their natural resources, but they also lost their identity, culture, and civilization. Since these countries were exploited so much under capitalistic systems, it is no wonder that they turn to socialism. Socialism offers Third World countries an opportunity to change their economy around. It allows the poor to have chances that they never had before. So even though it is easy to sometimes frown upon Third World socialism, people should realize that socialism has provided small stepping stones towards abolishing systems of exploitation. It has also helped these countries to progress towards freedom.

Advanced Accounting by Guerrero Essay

Chapter 1 Multiple choice answers and solutions 1-1: a Jose’s capital should be credited for the market value of the computer contributed by him. 1-2: b(40,000 + 80,000) ï‚ ¸ 2/3 = 180,000 x 1/3 = 60,000. 1-2: c 1-3: a CashP100,000 Land300,000 Mortgage payable( 50,000) Net assets (Julio, capital)P350,000 1-4: b Total Capital (P300,000/60%)P500,000 Perla’s interest ______40% Perla’s capitalP200,000 Less:Non-cash asset contributed at market value LandP 70,000 Building90,000 Mortgage Payable( 40,000)_120,000 Cash contributionP 80,000 1-5: d- Zero, because under the bonus method, a transfer of capital is only required. 1-6: b ReyesSantos CashP200,000P300,000 Inventory–150,000 Building–400,000 Equipment150,000 Mortgage payable________( 100,000) Net asset (capital)P350,000P750,000 1-7: c AABBCC CashP 50,000 Property at Market ValueP 80,000 Mortgage payable( 35,000) Equipment at Market Value______________P55,000 CapitalP 50,000P 45,000P55,000 2Chapter 1 1-8: a PPRRSS CashP 50,000P 80,000P 25,000 Computer at Market Value__25,000_______ ­Ã‚ ­__60,000 CapitalP 75,000P 80,000P 85,000 1-9: c MariaNora CashP 30,000 Merchandise inventoryP 90,000 Computer equipment160,000 Liability( 60,000) Furniture and Fixtures 200,000________ Total contributionP230,000P190,000 Total agreed capital (P230,000/40%)P575,000 Nora’s interest______60% Nora’s agreed capitalP345,000 Less: investment190,000 Cash to be investedP155,000 1-10: d Roy Sam Tim CashP140,000–– Office Equipment–P220,000– Note payable_________( 60,000) ______ Net asset investedP140,000P160,000 P – Agreed capitals, equally (P300,000/3) =P100,000 1-11: a LaraMitra CashP130,000P200,000 Computer equipment–50,000 Note payable________ ­_( 10,000) Net asset investedP130,000P240,000 Goodwill (P240,000 – P130,000) =P110,000 1-12: a PerezReyes CashP 50,000P 70,000 Office Equipment30,000– Merchandise–110,000 Furniture100,000 Notes payable_______( 50,000) Net asset investedP 80,000P230,000 Partnership – Basic Considerations and Formation3 Bonus Method: Total capital (net asset invested)P310,000 Goodwill Method: Net assets investedP310,000 Add: Goodwill (P230,000-P80,000)_150,000 Net capitalP460,000 1-13: b Required capital of each partner (P300,000/2)P150,000 Contributed capital of Ruiz: Total assetsP105,000 Less Liabilities__15,000__90,000 Cash to be contributed by RuizP 60,000 1-14: d Total assets: CashP 70,000 Machinery75,000 Building_225,000P370,000 Less: Liabilities (Mortgage payable)__90,000 Net assets (equal to Ferrer’s capital account)P280,000 Divide by Ferrer’s P & L share percentage____70% Total partnership capitalP400,000 Required capital of Cruz (P400,000 X 30%)P120,000 Less Assets already contributed: CashP 30,000 Machinery and equipment25,000 Furniture and fixtures__10,000__65,000 Cash to be invested by CruzP 55,000 1-15: d Adjusted assets of C Borja CashP 2,500 Accounts Receivable (P10,000-P500)9,500 Merchandise inventory (P15,000-P3,000)12,000 Fixtures__20,000P 44,000 Asset contributed by D. Arce: CashP 20,000 Merchandise__10,000__30,000 Total assets of the partnershipP 74,000 4 Chapter 1 1-16: a Cash to be invested by Mendez: Adjusted capital of Lopez (2/3) Unadjusted capitalP158,400 Adjustments: Prepaid expenses17,500 Accrued expenses( 5,000) Allowance for bad debts (5% X P100,000)_( 5,000) Adjusted capitalP165,900 Total partnership capital (P165,900/2/3)P248,850 Multiply by Mendez’s interest â…“ Mendez’s capitalP 82,950 Less Merchandise contributed ­Ã‚ ­Ã‚ ­__50,000 Cash to be invested by MendezP 32,950 Total Capital: Adjusted capital of LopezP165,900 Contributed capital of Mendez__82,950 Total capitalP248,850 1-17: d Moran, capital (40%) CashP 15,000 Furniture and Fixtures_100,000P115,000 Divide by Moran’s P & L share percentage______40% Total partnership capitalP287,500 Multiply by Nakar’s P & L share percentage______60% Required capital of credit of Nakar:P172,500 Contributed capital of Nakar: Merchandise inventoryP 45,000 Land15,000 Building__65,000 Total assetsP125,000 Less Liabilities__30,000P 95,000 Required cash investment by NakarP 77,500 1-18: c Garcia’s adjusted capital (see schedule 1)P40,500 Divide by Garcia’s P & L share percentage ­Ã‚ ­Ã‚ ­______40% Total partnership capitalP101,250 Flores’ P & L share percentage______60% Flores’ capital creditP 60,750 Flores’ contributed capital (see schedule 2)__43,500 Additional cash to be invested by FloresP 17,250 Partnership – Basic Considerations and Formation 5 Schedule 1: Garcia, capital: Unadjusted balanceP 49,500 Adjustments: Accumulated depreciation( 4,500) Allowance for doubtful account( 4,500) Adjusted balanceP 40,500 Schedule 2: Flores capital: Unadjusted balanceP 57,000 Adjustments: Accumulated depreciation ( 1,500) Allowance for doubtful accounts( 12,000) Adjusted balanceP 43,500 1-19: d OrtizPonceTotal ( 60%)( 40%) Unadjusted capital balancesP133,000P108,000P241,000 Adjustments: Allowance for bad debts( 2,700)( 1,800)( 4,500) Inventories3,0002,0005,000 Accrued expenses_( 2,400)( 1,600)( 4,000) Adjusted capital balancesP130,900 P106,000 P237,500 Total capital before the formation of the new partnership (see above)P237,500 Divide by the total percentage share of Ortiz and Ponce (50% + 30%)______80% Total capital of the partnership before the admission of RoxasP296,875 Multiply by Roxas’ interest______20% Cash to be invested by RoxasP 59,375 1-20: d Merchandise to be invested by Gomez: Total partnership capital (P180,000/60%)P300,000 Gomez’s capital (P300,000 X 40%)P120,000 Less Cash investment__30,000 Merchandise to be invested by GomezP 90,000 Cash to be invested by Jocson: Adjusted capital of Jocson: Total assets (at agreed valuations)P180,000 Less Accounts payable__48,000P132,000 Required capital of Jocson_180,000 Cash to be invested by JocsonP 48,000 6Chapter 1 1-21: b Unadjusted Ell, capital (P75,000 – P5,000)P 70,000 Allowance for doubtful accounts( 1,000) Accounts payable( 4,000) Adjusted Ell, capitalP 65,000 1-22: c Total partnership capital (P113,640/1/3)P340,920 Less David’s capital_113,640 Cortez’s capital after adjustmentsP227,280 Adjustments made: Allowance for doubtful account (2% X P96,000)1,920 Merchandise inventory( 16,000) Prepaid expenses( 5,200) Accrued expenses___3,200 Cortez’s capital before adjustmentsP211,200 1-23: a Total assets at fair value P4,625,000 Liabilities (1,125,000) Capital balance of FlorP3,500,000 1-24: c Total capital of the partnership (P3,500,000 à · 70%)P5,000,000 Eden agreed profit & loss ratio30% Eden agreed capital 1,500,000 Eden contributed capital at fair value 812,000 Allocated cash to be invested by EdenP 688,000 1-25: c __Rey __Sam_ __Tim __Total_ Contributed capital (assets-liabilities)P471,000 P291,000 P195,000 P957,000Agreed capital (profit and loss ratio) 382,800 382,800 191,400 957,000 Capital transfer (Bonus)P 88,200 P(91,800) P 3,600 – 1-26: d Total agreed capital (P90,000 à · 40%)P225,000 Contributed capital of Candy (P126,000+P36,000-P12,000) 150,000 Total agreed capital (P90,000 à · 40%) 225,000 Candy, agreed capital interest 60% Agreed capital of Candy 135,000 Contributed capital of Candy 150,000 WithdrawalP 15,000 Partnership – Basic Considerations and Formation 7 1-27: a Total agreed capital (210,000 à · 70%) P300,000 Nora’s interest 30% Agreed capital of NoraP 90,000 Cash invested 42,000 Cash to be invested by NoraP 48,000 1-28: a Contributed capital of May (P194,000 – P56,000)P138,000 Agreed capital of May (P300,000 x 70%) 210,000 Cash to be invested by May P 72,000 1-29: c __Alex__Carlos___Total__ Contributed capitalP100,000P84,000P184,000 Agreed capital 92,000 92,000 184,000 Capital investedP( 8,000)P 8,000 – 8Chapter 1 SOLUTIONS TO PROBLEMS Problem 1 – 1 1.a.Books of Pedro Castro will be retained by the partnership To adjust the assets and liabilities of Pedro Castro. 1.Pedro Castro, Capital600 Merchandise Inventory600 2.Pedro Castro, Capital200 Allowance for Bad Debts200 3.Accrued Interest Receivable35 Pedro Castro, Capital35 Computation: P1,000 x 6% x 3/12=P15 P2,000 x 6% x 2/12=_20 TotalP35 4.Pedro Castro, Capital100 Accrued Interest Payable100 (P4,000 x 5% x 6/12 = P100) 5.Pedro Castro, Capital800 Accumulated Depreciation – Furniture and Fixtures800 6.Office Supplies400 Pedro Castro, Capital400 To record the investment of Jose Bunag. Cash15,067.50 Jose Bunag, Capital15,067.50 Computation: Pedro Castro, Capital (1)P600P31,400 (2)20035(3) (4)100400(6) (5)___800 P1,700P31,835 P30,135 Jose Bunag, Capital:1/2 x P30,135 = P15,067.50 Partnership – Basic Considerations and Formation 9 b.A new set of books will be used Books of Pedro Castro To adjust the assets and liabilities. See Requirement (a). To close the books. Notes Payable4,000 Accounts Payable10,000 Accrued Interest Payable100 Allowance for Bad Debts1,200 Accumulated Depreciation – Furniture and Fixtures1,400 Pedro Castro, Capital30,135 Cash6,000 Notes Receivable3,000 Accounts Receivable24,000 Accrued Interest Receivable35 Merchandise Inventory7,400 Office Supplies400 Furniture and Fixtures6,000 New Partnership Books To record the investment of Pedro Castro. Cash6,000 Notes Receivable3,000 Accounts Receivable24,000 Accrued Interest Receivable35 Merchandise Inventory7,400 Office Supplies400 Furniture and Fixtures6,000 Notes Payable4,000 Accounts Payable10,000 Accrued Interest Payable100 Allowance for Bad Debts1,200 Accumulated Depreciation – Furniture and Fixtures1,400 Pedro Castro, Capital30,135 To record the investment of Jose Bunag. Cash15,067.50 Jose Bunag, Capital15,067.50 10Chapter 1 2. Castro and Bunag Partnership Balance Sheet October 1, 2008 A s s e t s CashP21,067.50 Notes receivable3,000.00 Accounts receivableP 24,000 Less Allowance for bad debts___1,20022,800.00 Accrued interest receivable35.00 Merchandise inventory7,400.00 Office supplies400.00 Furniture and fixtures6,000 Less Accumulated depreciation___1,400__4,600.00 Total AssetsP59,302.50 Liabilities and Capital Notes payableP 4,000.00 Accounts payable10,000.00 Accrued interest payable100.00 Pedro Castro, Capital30,135.00 Jose Bunag, Capital_15,067.50 Total Liabilities and CapitalP59,302.50 Problem 1 – 2 Contributed Capitals: Jose:Capital before adjustmentP 85,000 Notes Payable62,000 Undervaluation of inventory13,000 Underdepreciation( 25,000)P 135,000 Pedro:Cash28,000 Pablo:Cash11,000 Marketable securities_57,500 ­___68,500 Total contributed capitalP 231,500 Agreed Capitals: Bonus Method: Jose (P231,500 x 50%)P115,750 Pedro (P231,500 x 25%)57,875 Pablo (P231,500 x 25%)__57,875 TotalP231,500 Partnership – Basic Considerations and Formation 11 Goodwill Method. To have a goodwill, the only possible base is the capital of Pablo. The computation is: ContributedAgreed CapitalCapitalGoodwill JoseP135,000P137,000 (50%)2,000 Pedro28,00068,500 (25%)40,500 Pablo__68,500__68,500 (25%)_____– TotalP231,500274,00042,500 Total agreed capital (P68,500 ï‚ ¸ 25%) = 274,000 Jose, Pedro and Pablo Partnership Balance Sheet June 30, 2008 Bonus MethodGoodwill Method Assets: CashP 49,000P 49,000 Accounts receivable (net)48,00048,000 Marketable securities57,50057,500 Inventory85,00085,000 Equipment (net)45,00045,000 Goodwill______–__42,500 TotalP284,500P327,000 Liabilities and Capital: Accounts payableP 53,000P 53,000 Jose, capital (50%)115,750137,000 Pedro, capital (25%)57,87568,500 Pablo, capital (25%)__57,875__68,500 TotalP284,500P327,000 Problem 1 – 3 1.Books of Pepe Basco To adjust the assets. a.Pepe Basco, Capital3,200 Estimated Uncollectible Account3,200 b.Pepe Basco, Capital500 Accumulated Depreciation – Furniture and Fixtures500 12Chapter 1 To close the books. Estimated Uncollectible Account4,800 Accumulated Depreciation – Furniture and Fixtures1,500 Accounts Payable3,600 Pepe Basco, Capital31,500 Cash400 Accounts Receivable16,000 Merchandise Inventory20,000 Furniture and Fixtures5,000 2.Books of the Partnership To record the investment of Pepe Basco. Cash400 Accounts Receivable16,000 Merchandise Inventory20,000 Furniture and Fixtures5,000 Estimated Uncollectible account4,800 Accumulated Depreciation – Furniture and Fixtures1,500 Accounts Payable3,600 Pepe Basco, Capital31,500 To record the investment of Carlo Torre. Cash47,250 Carlo Torre, Capital47,250 Computation: Pepe Basco, capital (Base)P31,500 Divide by Pepe Basco’s P & L ratio___40% Total agreed capitalP78,750 Multiply by Carlo Torre’s P & L ratio___60% Cash to be invested by Carlo TorreP47,250 Problem 1 – 4 a.Roces’ books will be used by the partnership Books of Sales 1.Adjusting Entries (a)Sales, Capital3,200 Accumulated Depreciation – Fixtures3,200 (b)Goodwill32,000 Sales, Capital32,000 Partnership – Basic Considerations and Formation 13 2.Closing Entry Allowance for Bad Debts12,800 Accumulated Depreciation – Delivery Equipment8,000 Accumulated Depreciation – Fixtures91,200 Accounts Payable64,000 Notes Payable40,000 Accrued Taxes8,000 Sales, Capital224,000 Cash4,800 Accounts Inventory72,000 Merchandise Inventory192,000 Prepaid Insurance3,200 Delivery Equipment48,000 Fixtures96,000 Goodwill32,000 Books of Roces (Books of the Partnership) 1.Adjusting Entries (a)Roces, Capital1,600 Allowance for Bad Debts1,600 (b)Accumulated Depreciation – Fixtures16,000 Roces, Capital16,000 (c)Merchandise Inventory8,000 Roces, Capital8,000 (d)Goodwill40,000 Roces, Capital40,000 2.To record the investment of Sales. Cash4,800 Accounts Receivable72,000 Merchandise Inventory192,000 Prepaid Insurance3,200 Delivery Equipment48,000 Fixtures96,000 Goodwill32,000 Allowance for Bad Debts12,800 Accumulated Depreciation – Delivery Equipment8,000 Accumulated Depreciation – Fixtures91,200 Accounts Payable64,000 Notes Payable40,000 Accrued Taxes8,000 Sales, Capital224,000 14Chapter 1 b.Sales’ books will be used by the partnership Books of Roces 1.Adjusting Entries See Requirement (a). 2.Closing Entry Allowance for Bad Debts1,600 Accumulated Depreciation – Delivery Equipment12,800 Accumulated Depreciation – Fixtures64,000 Accounts Payable104,000 Accrued Taxes6,400 Roces, Capital224,000 Cash14,400 Accounts Receivable57,600 Merchandise Inventory132,800 Prepaid Insurance4,800 Delivery Equipment19,200 Fixtures144,000 Goodwill40,000 Books of Sales (Books of the Partnership) 1.Adjusting Entries See Requirement (a). 2.To record the investment of Roces. Cash14,400 Accounts Receivable57,600 Merchandise Inventory132,800 Prepaid Insurance4,800 Delivery Equipment19,200 Fixtures144,000 Goodwill40,000 Allowance for Bad Debts1,600 Accumulated Depreciation – Delivery Equipment12,800 Accumulated Depreciation – Fixtures64,000 Accounts Payable104,000 Accrued Taxes6,400 Roces, Capital224,000 Partnership – Basic Considerations and Formation 15 c.A new set of books will be opened by the partnership Books of Roces 1.Adjusting Entries See Requirement (a). 2.Closing Entry See Requirement (b). Books of Sales 1.Adjusting Entries See Requirement (a). 2.Closing Entry See Requirement (a). New Partnership Books To record the investment of Roces and Sales. Cash19,200 Accounts Receivable129,600 Merchandise Inventory324,800 Prepaid Insurance8,000 Delivery Equipment (net)46,400 Fixtures (net)84,800 Goodwill72,000 Allowance for Bad Debts14,400 Accounts Payable168,000 Notes Payable40,000 Accrued Taxes14,000 Roces, Capital224,000 Sales, Capital224,000 16Chapter 1 Problem 1 – 5 1.To close Magno’s books. Allowance for Bad Debts1,000 Accounts Payable6,000 Notes Payable10,000 Accrued Interest Payable300 R. Magno, Capital24,700 Cash5,000 Accounts Receivable13,000 Merchandise Inventory12,000 Equipment3,000 Other Assets9,000 2.To adjust the books of Lagman. Goodwill8,000 Allowance for Bad Debts210 J. Lagman, Capital7,790 3.To record the investment of Magno. Cash5,000 Accounts Receivable13,000 Merchandise Inventory12,000 Equipment3,000 Other Assets9,000 Allowance for Bad Debts1,000 Accounts Payable6,000 Notes Payable10,000 Accrued Interest Payable300 R. Magno, Capital24,700 To adjust the investments of the partners. Cash10,300 R. Magno, Capital10,300 (P35,000 – P24,700 = P10,300) J. Lagman, Capital35,790 Cash23,300 Accounts Payable to J. Lagman12,490 (P63,000 + P7,790 = P70,790 – P35,000 = P35,790) Partnership – Basic Considerations and Formation 17 4. Lagman and Magno Balance Sheet December 31, 2008 A s s e t s CashP – Accounts receivableP34,000 Less Allowance for bad debts1,21032,790 Merchandise inventory21,000 Equipment8,000 Other assets46,000 Goodwill___8,000 Total AssetsP115,790 Liabilities and Capital Accounts payableP 18,000 Notes payable15,000 Accrued interest payable300 Accounts payable to J. Lagman12,490 J. Lagman, capital35,000 R. Magno, capital__35,000 Total Liabilities and CapitalP115,790 Problem 1 – 6 1.Books of Toledo Toledo, Capital4,800 Allowance for Bad Debts (15% x P32,000)4,800 Books of Ureta Ureta, Capital2,400 Allowance for Bad Debts (10% x P24,000)2,400 Cash (90% x P12,000)10,800 Loss from Sale of Office Equipment1,200 Office Equipment12,000 Toledo, Capital (1/4 x P1,200)300 Ureta, Capital900 Loss from Sale of Office Equipment1,200 18Chapter 1 2.New Partnership Books Cash3,200 Accounts Receivable32,000 Merchandise40,000 Office Equipment10,000 Allowance for Bad Debts4,800 Accounts Payable10,000 Notes Payable2,000 Toledo, Capital68,400 To record the investment of Toledo. Cash22,800 Accounts Receivable24,000 Merchandise36,000 Toledo, Capital300 Allowable for Bad Debts2,400 Accounts Payable16,000 Ureta, Capital64,700 To record the investment of Ureta. 3.Cash3,400 Ureta, Capital3,400 To record Ureta’s cash contribution. Computation: Toledo, capital (P68,400 – P300)P 68,100 Divide by Toledo’s profit share percentage____50% Total agreed capital of the partnershipP136,200 Multiply by Ureta’s profit share percentage____50% Agreed capital of UretaP 68,100 Ureta, capital__64,700 Cash contribution of UretaP 3,400 or Toledo, capital (P68,400 – P300)P 68,100 Less Ureta, capital__64,700 Cash contribution of UretaP 3,400 Partnership – Basic Considerations and Formation 19 4. Toledo and Ureta Partnership Balance Sheet July 1, 2008 A s s e t s CashP 29,400 Accounts receivableP56,000 Less Allowance for bad debts__7,20048,800 Merchandise76,000 Office equipment__10,000 Total AssetsP164,200 Liabilities and Capital Accounts payableP 26,000 Notes payable2,000 Toledo, capital68,100 Ureta, capital__68,100 Total Liabilities and CapitalP164,200

HCA333 M7 Lecture Notes Essays

HCA333 M7 Lecture Notes Essays HCA333 M7 Lecture Notes Essays HCA333 Mod 7 Lecture Notes We will examine two cases this module. In Trunkl v. Regents of University of California, Hugo Trunkl filed a case of alleged negligence in hopes of recovering damages for a resulting personal injury. The case was brought against the University of California Los Angeles Medical Center, a hospital operated and maintained by the Regents of the University of California as a nonprofit charitable institution. Following Hugo Trunkl’s death, the case was carried on by his surviving wife. The old rule in the United States gave charitable or religious hospitals complete immunity to suits of negligence. Further, any other two parties could normally agree to waive negligence of another in a medical setting. In the new rule, as set forth by California, states that, â€Å"All contracts which have for their object, directly or indirectly to exempt anyone from responsibility for his own fraud, or willful injury to the person or property of another, or violation of law, whether willful or negligent, are against the policy of the law.† In other words, the charitable hospitals los t all of their immunity. The court held that patient-hospital contracts fall within all contracts affecting public interest. If the interest is a public interest, the negligence can never be waived. It was determined that the admission room in the hospital is not a bargaining table, therefore the hospital insisting the patient accept the waiver provisions in the contract gained an unfair advantage over the patient who was in no position to reject the proffered agreement. In Shorter v. Drury, the case is an appeal for the wrongful death medical malpractice of the bleeding death of patient who refused blood transfusions for religious reasons. Doreen Shorter, a Jehovah Witness was prohibited by her religion to receive blood transfusions. Mrs. Shorter was pregnant and had a â€Å"missed abortion† meaning the fetus had died and the uterus failed to discharge it. It is medically prudent to evacuate the uterus to guard against infection in such a case. A â€Å"dilation and curettage†, a D and C, was recommended to evacuate the uterus. There are three primary methods for conducting a D and C. Dr. Drury chose the method that often

service industry

How long would you last in the retail/service industry So you remember that time you were standing in line waiting for the cashier to cash the person out in front  of you wondering why is it taking so long. Or waiting for your waiter to come back to your  table but takes forever to come.  We have all been there. But we have no idea what it is like to be on the opposite side. People who work in retail/service industry have it tough. They deal with rude customers all day and 95% of the time they are standing for over 6+ hours. But being customers we don’t consider their hectic day. It’s time to put you to the test to see how long you would last in the retail/service industry.  Source [ Playbuzz ]

Capitalization of Names of Academic Disciplines

Capitalization of Names of Academic Disciplines Capitalization of Names of Academic Disciplines Capitalization of Names of Academic Disciplines By Mark Nichol When do you capitalize a word or phrase that denotes an academic discipline? This post details the distinctions between these terms as proper nouns and as generic descriptions. If you’re writing a rà ©sumà © or a biographical blurb for yourself or someone else, or editing one, or you’re otherwise referring to an academic discipline, begin one or more words with uppercase or lowercase letters depending on whether the text pertains merely to the discipline itself or to an entity devoted to the discipline, such as a course, a department, or an institution. Note the following examples: â€Å"My course load includes classes in French and astronomy,† but â€Å"My favorite classes last semester were French III and Introduction to Astronomy.† â€Å"He obtained a degree in Asian studies,† but â€Å"He enrolled in the Department of Asian Studies† (or â€Å"the Asian Studies Department†). â€Å"It has always been her ambition to study architecture,† but â€Å"The building that houses the School of Architecture is a disgrace to the discipline.† When references to academic disciplines are listed, as on a business card or a rà ©sumà ©, or in institutional promotional text such as flyers or in lists, they are labels rather than prose, so capitalization is acceptable. On a related note, take care to distinguish between singular and plural terms. For example, social science is a specific academic discipline, the study of society. However, the social sciences are, collectively, the academic disciplines pertaining to humans, such as archaeology, economics, geography, and so on (including social science). (Likewise, observe the distinction between communications and â€Å"mass communication.†) Again, both terms are capitalized only as part of a proper name (for example, â€Å"the Department of Social Science,† â€Å"the Institute of Social Sciences†). In addition, because they constitute standing phrases, they are not hyphenated as a phrasal adjective. (For example, â€Å"The paper examines athletics from a social science perspective.†) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:60 Synonyms for â€Å"Walk†The Letter "Z" Will Be Removed from the English AlphabetArtist vs. Artisan

Applied Statistics for Finance and Economics Project report Coursework

Applied Statistics for Finance and Economics Project report - Coursework Example Since in this data we are focused on 2002 to 2006 we see that the seasonal and the cyclic component are present. We take a time plot of the returns data of home furnishers to investigate if the data exhibit trend in this case. From the above trend we can see that there is linear trend in the returns of the home furnishers. To eliminate trend to make the returns data stationary, we take the differencing of lag 1 and observe the progress the remains. The time plot of the returns also shows that the return data exhibit trend. Thus from the above analysis of the returns and return squared, the returns can be predicted and has a very high predictive power while the return squared has very low predictive power. Broadly speaking, a time series is said to be stationary if there is no systematic change in the mean (no trend). If there is systematic change in variance and is strictly periodic variations (seasonal and cyclic component) are removed. Most of probability theory of time series analysis is concerned with stationary time series and for this reason time series analysis requires one to change a non-stationary time series to a stationary time series analysis so as to use it. In this study we plot the variables and test their stationary using a particular variation of unit root test- the Augmented Dickey-Fuller test. We then difference the time series of return to make the series stationary. After differencing the return data we can observe that the data is stationary. This can be clearly seen in the time series plot of the differenced data at lag. The plot of differenced data of returns below shows that the data is stationary after differencing it once. The pair trading is a common thing in the trading market. Literature on pair trading, market efficiency and return volatility behavior is plenty for a developed stock market. The study involves pair trading using the

Risk and return, portfolio diversification and the Capital Asset Essay

Risk and return, portfolio diversification and the Capital Asset Pricing Model; The cost of equity (Starbucks Co.) - Essay Example (Valuebasedmanagement.net, 2011) This paper will therefore provide computation and will also discuss the cost of equity of Starbucks besides computing the cost of equity for Nestle and McDonalds to make a comparison. Further, cost of equity will also be calculated by using dividend discount model as well as arbitrage pricing theory. The above calculations show that the overall cost of equity for Starbucks is 11.82% based on the data provided. This value is higher than the cost of equity of an average firm on the S&P 500 index thus indicating that the overall risk profile of Starbucks may be higher than an average firm. It may be due to the fact that the investors, considering the dynamics of the industry and particular performance of the firm in the industry, may not be willing to put their bets on Starbucks. The cost of equity should have been lower than an average firm on the S&P considering the overall market strength of Starbucks and brand power. The above comparison between McDonalds, Nestle as well as Starbucks shows that the return on equity for other two firms is lower as compared to Starbucks. The lower cost of equity of these firms suggests that these firms have relatively stable risk profile due to their stronger financial performance as well as fundamentals. What is also important to note that these firms are diversified in nature whereas Starbucks is only relatively focused on the sale of coffee only? It is therefore of no surprise that the cost of equity of such firms is relatively lower than Starbucks Dividend discount model is another important model to find out the fair values of the stock based on the dividends. (Investopedia.com, 2011 ). This model considers dividends as the future cash flows to be received and accordingly the price of the stock is calculated by using following formula: Thus the expected rate of return is obtained by considering a linear combination of different macroeconomic factors combined with

PAPER ON OBAMACARE FROM LIBERTARIANISM AND UTILITARIANISM STAND POINTS Essay

PAPER ON OBAMACARE FROM LIBERTARIANISM AND UTILITARIANISM STAND POINTS - Essay Example The care act would also bring a transformation in the US health care system which is necessary in containing costs. Obamacare from the utilitarianism view point Utilitarianism can also be referred to as the greatest happiness principle. According to this theory, an action can only be right if it promotes happiness to a large number of people (Sandel 200). The intrinsic value for this theory is happiness. The happiness of every one counts equally, and a moral action is the one which brings about the best outcome of all the available outcomes. From utilitarianism point of view, the Obamacare is morally right and morally wrong. The advantages of Obamacare to the US citizens are more than the disadvantages. Obamacare has had positive consequences on the lives of the US citizens and more so the poor and the middle income earners. The advantages of Obamacare include improved quality of health care, low costs of healthcare, new benefits and improved safety. A consequentialist would say that Obamacare is morally right as it maximizes the good part of it to the citizens of that country. Obamacare stands for things which are worthy promoting and pursuing when it comes to the issues of universal health care putting into consideration that health care is an vital part of human living. Obamacare also stands for the right actions and policies all which are in favor of its citizen’s well fair (Sandel 140). The greatest happiness of the people of USA obtained from Obamacare is the measure of right. Healthy living for the USA citizens is considered by utilitarian’s as part of happiness Obamacare is also morally right as it leads to a reduction in pain and an increase in pleasure which is part of the overall utility enjoyed by people. The fact the costs of drugs has been reduced under the Obamcare is enough evidence that it would lead to the reduction of pain for all suffering citizens since they would be able to purchase the drugs. Obamacare also leads to the redu ction in pain and an increase in pleasure for the citizens as care for patients is organized in a way which enhances the care of the patient. The benefit which comes with increase healthcare in US is exceedingly than the problems and the side effects are sufficiently limited which justifies Obamacare on acts of utilitarian grounds. Obamacare is also morally right as it is from its improved quality that infections which would have been acquired from hospitals will be prevented. It will also lead to the prevention of chronic diseases accompanied by improved public health. Utilitarian’s would consider this as being morally right as it would increase the pleasure of people by living disease free lives. The Obamacare would also improve the citizen’s access to innovative therapies which will lead to pain reduction for people suffering diseases requiring therapies. Utilitarian’s also think that the Obamacare is morally wrong. Though coupled with many advantages which m ake many citizens happy, it reduces the level of happiness to some extent. For example, the Federal Government of US forced the millions of uninsured people to get insured. The business people were also forced into paying high taxes in order to fund the Patient Protection and Affordable Care Act. This simply indicates that this was against their will which may not make them too happy. The actions and polices by the act are to a certain extend wrong as the business people

Contract Law Case Study Example | Topics and Well Written Essays - 1000 words

Contract Law - Case Study Example If Y makes an offer to Z, it is a specific offer and Z is the only person who can accept it. But in many cases, it is immaterial to whom the offer is made. Offers made by advertisement are the commonest form of offers made to the world at large, and can be accepted by anyone by acting on them. 2 For this case, Igor made an offer through advertisement and it was to be accepted by anyone who acted on the advertisement. Jonquil acting on the advertisement accepted the offer through the post in an acceptance letter he wrote on January 29th. The advertisement said that anyone accepting to the offer must reply to the Ritz Hotel in London by February 1st. A contract had already been entered into between Igor and Jonquil immediately a letter of acceptance was posted. It is immaterial that Igor sold the guitar since he had not received any acceptance from Jonquil. The acceptance is considered complete immediately the letter of acceptance is posted, even if it is lost or destroyed in the post so that it never arrived. As long as the offeree can prove that he posted the letter of acceptance, the court will enforce the contract. b) Ali had made a contract between him and Blessing Builders for a fixed price of 5,000 but when the repair of the kitchen was half way finished Ali added them a further 700 since he heard the they were likely to abandon the work since they had under priced the job. It is immaterial for Ali to fail to pay them the extra 700 he had added them just because he lost money on the stock market. The extra 700 he added to encourage them to complete the repair of the kitchen had not been attached to any condition that failure of not making enough money on the stock market, would make him not pay them the extra amount. For this case, Blessing Builders should be paid their promise of an extra 700 since it was not attached to any condition. It is immaterial that he is failing to pay them since he made losses on the stock market. For this case, Blessing Builders may sue Ali for damages. Ali should not withhold the extra 700 he promised to give Blessing Builders upon completion of repairing the kitchen. 4 c) On the case where Neil was advised by his uncle to leave Manchester where he worked as an insurance clerk to undertake a dentist course as he give him monthly allowances, the uncle should be sued for breach of contract. Neil enjoyed a full social life in Manchester as he worked as an insurance clerk. His uncle disrupted his social life by advising him to take a dentist course in London as he promised to give him monthly allowances while studying. For this case, there was an intention to create

Taxation Coursework Example | Topics and Well Written Essays - 2500 words

Taxation - Coursework Example There are many reasons why taxation is practiced by the government in any country. One of the main reasons is to pay expenditures for the government. The expenditures includes, paying for the public expenditures that happen in the daily life like cleaning the environment and maintenance of the cities. All this is managed by the government and catered for by the revenues the citizens are taxed. The country may lack enough revenues and decide to borrow which is not a secure act. It is good for the country to maintain its economy by using more of the taxation money for such expenses in order to avoid dangers like inflation. By doing so, the public goods produced in the country and the merits can be well be provided from the taxation fee than borrowing the fee from outside country which may affect the country very heavily. The current UK budget can clearly show how the taxation is utilized by introducing austerity measures which raise the VAT and cut the costs of the public services. Rec ently, billions of cash was cut from the budget of the new coalition government of the UK. All the departments except the health and oversee aid cut their spending to over 25 percent where by it created a chance of making 750, 000 new jobs (Finney 2005). This looks because the government has created new job opportunities in the country. Another reason for taxation is for the government to correct the market failure. The government has the right to intervene into the individual markets in the country to govern them and correct them by lowering or raising their taxes. This is majorly to increase or decrease the demand of the goods and services. The demand of demerits goods such as cigarette can be reduced by increasing its taxes. This is for the better of the country by discouraging the citizens not to be taking the cigarettes and polluting the environment. On the other hand, products like books and educational goods can be exempted from raising the taxes and

Contract Law Case Study Example | Topics and Well Written Essays - 1000 words

Contract Law - Case Study Example If Y makes an offer to Z, it is a specific offer and Z is the only person who can accept it. But in many cases, it is immaterial to whom the offer is made. Offers made by advertisement are the commonest form of offers made to the world at large, and can be accepted by anyone by acting on them. 2 For this case, Igor made an offer through advertisement and it was to be accepted by anyone who acted on the advertisement. Jonquil acting on the advertisement accepted the offer through the post in an acceptance letter he wrote on January 29th. The advertisement said that anyone accepting to the offer must reply to the Ritz Hotel in London by February 1st. A contract had already been entered into between Igor and Jonquil immediately a letter of acceptance was posted. It is immaterial that Igor sold the guitar since he had not received any acceptance from Jonquil. The acceptance is considered complete immediately the letter of acceptance is posted, even if it is lost or destroyed in the post so that it never arrived. As long as the offeree can prove that he posted the letter of acceptance, the court will enforce the contract. b) Ali had made a contract between him and Blessing Builders for a fixed price of 5,000 but when the repair of the kitchen was half way finished Ali added them a further 700 since he heard the they were likely to abandon the work since they had under priced the job. It is immaterial for Ali to fail to pay them the extra 700 he had added them just because he lost money on the stock market. The extra 700 he added to encourage them to complete the repair of the kitchen had not been attached to any condition that failure of not making enough money on the stock market, would make him not pay them the extra amount. For this case, Blessing Builders should be paid their promise of an extra 700 since it was not attached to any condition. It is immaterial that he is failing to pay them since he made losses on the stock market. For this case, Blessing Builders may sue Ali for damages. Ali should not withhold the extra 700 he promised to give Blessing Builders upon completion of repairing the kitchen. 4 c) On the case where Neil was advised by his uncle to leave Manchester where he worked as an insurance clerk to undertake a dentist course as he give him monthly allowances, the uncle should be sued for breach of contract. Neil enjoyed a full social life in Manchester as he worked as an insurance clerk. His uncle disrupted his social life by advising him to take a dentist course in London as he promised to give him monthly allowances while studying. For this case, there was an intention to create

Bioaccummulution Essay Example | Topics and Well Written Essays - 250 words

Bioaccummulution - Essay Example One of the foci in the issue of bioaccumulation is the lack of intensive research and accumulated knowledge specifically in terms of the bioaccumulation of hazardous chemicals and their long-term effects in humans. One of the main reasons for the said lack of knowledge and efforts for research is the fact that the understanding of the concept is â€Å"superficial† which means humans are detaching themselves to what is happening in the aquatic ecosystem though there is a great probability that the effects of accumulated toxic materials would be more potent for terrestrial organisms. The superficial view on bioaccumulation lessens the impact and the urgency for in depth study. In addition, as explored by the study conducted by Kim and Kim, the concept is at a certain degree lost in translation specifically in non-English speaking nations. This is also related to the issue that the lack of in depth exploration on the subject causes educational institutions to disseminate misconce ptions that can cause escalation of more misconceptions to students as well as the other members of the general population (Kim and Kim, 2013). Gobas, F.A.P.C., Mackintosh, C.E., Webster, M.I., Parkerton, T.F. and Robillard, K. (2003). Bioaccumulation of Phthalate Esters in aquatic food-webs. The Handbook of Environmental Chemistry, 3 (Q): 201-225. Doi:

Persuasive Letter Essay Example for Free

Persuasive Letter Essay The question of uniforms at school is becoming more pertinent to our society. Wearing a school uniform is a breach of children’s individuality and self expression. Everyone is unique and so making people wear a school uniform takes away their personality. May this be the reason which discourages them from performing to their full potentials? People believe that if students wore their own clothes they would get judged on how they look. However no matter, what you dress in, they will always find a way to pass judgement upon their peers. If it’s not based on the style of clothes you wear, there are many other superficial ways to judge people and form cliques. Uniforms don’t always ensure equality among students. They can actually encourage racism and rivalry between different schools. I tell you that for a fact that not wearing a school uniform actually decreases the number of detentions you get. You may think this sounds stupid, but it is true! Have you ever had one of those bad days where everything seems to go wrong? When something bad happens unexpectedly? Well I’m talking about my friend. The other day she got in trouble because her skirt was too high. Seriously if school uniform was abolished, it wouldn’t lead to this. Detention for such a pointless reason! No way. I surrender That friend was me! We all know that school uniforms are expensive. Uniforms make parent spend money unnecessarily. They tend to be more expensive than the daily clothes we wear, outside of school. Uniforms can cost a lot, especially when more than one child is attending school. Overall, I personally think that school uniforms should be abolished. Uniforms don’t let us express who we really are. They are expensive and often waste a lot of money, when children grow out of them. Please consider taking action on this vital issue. I would truly appreciate it if you would put some time and thought on this case and put my points into consideration.

Management Information Systems At Singer Information Technology Essay

Management Information Systems At Singer Information Technology Essay Companies today are more dynamic and complex in terms of their products and operations. Therefore in order to survive in the challenging modern business environment the management needs information on their organization as well as the industry at the touch of a fingertip. Having appropriate information systems for the business processes help companies to have clarity across all aspects of their business, allowing them to act quickly with increased insight, efficiency, and flexibility. With information systems companies can reduce costs, optimize performance, and gain the insight and agility needed to close the gap between strategy and execution. Objective The objectives of this study comprises of the evaluation of business processes and information systems that support these business processes in the organization selected Singer (Sri Lanka) PLC, identification of areas where information systems have not been introduced yet and the suggested proposals to fill in these areas. The study describes in detail about the business and information process of Singer. 1.3 Methodology For this study, information was collected mainly through an in-depth analysis of the processes at Singer. In addition user manuals, articles by various scholars and books were referred in order to relate the Singer practices to the industry standards. INTRODUCTION ABOUT THE COMPANY SINGER (SRI LANKA) PLC Singer Sri Lanka started its operation in 1872 in Sri Lanka and is a Company that has grown over the years into a benchmark entity in Sri Lanka in terms of popularity, modernity and reach. Singer today is synonymous with quality, wide reach, and wide product range across diverse lines and wide appeal to consumers across the entire spectrum of buying power. Source: Singer (Sri Lanka) PLC Annual report 2007 With its inception through the sewing machine, Singers product portfolio has diversified to encompass a highly successful multi-brand strategy combining products of top world marques with the companys own products across a range of household, industrial and financial categories. Over the years Singer structure has strengthen immensely to incorporate with the strategies formulated to face the changers in the environment. Singer Sri Lanka has only around 10 brands in early 2000 and mainly concentrated on market penetration by providing affordable products to the mass market. In order to bring down the pricing, the company has moved to strategic sourcing of its major brands through an intermediary which purchases for the entire south Asian region which affects economies of scale. Singer has moved to differentiation and multi brand strategy to enter into a new era of retailing. In all categories, with different brands positioned to appeal to the different customer segments. Figure 2.2 Singer trade name has changed to SINGER Plus from SINGER on 1st of January 2007 and the slogan to MORE BRAND MORE CHOICE. It enables to increase the appeal to customers and the message of choice available in the stores. . Our journey into multi-branding commenced in 1996. With Singer as the parent retailing brand, we have acquired distribution rights for some leading brands in the world picked by a careful selective process. Among brands falling within our supervision are Whirlpool No. 1 Home Maker in the World, TCL largest manufacturer of Televisions worldwide, Hitachi the Japanese leader in Electronics and two heritage brands Sisil and Panasonic. The recent appointment as National Distributor for Samsung, leading electronics brand in the world and Philips, another global heritage brand, exemplifies our diversity and we believe will significantly add to our future revenue earning potential. Source: Chairmans Review Singer (Sri Lanka) Limited Annual Report 2007 Singer has moved to multi channel strategy to cater to the different market segments. Singer has identified and divided its customer base into different categories based on their purchasing power, level of education, standard of living, brand loyalty, etc. different channels are there to cater for these different customer groups, which have shown in the figure 2.3. Figure 2.3: Multi Channel Strategy Source: Singer (Sri Lanka) PLC Annual report 2007 LEVEL OF INFORMATION TECHNOLOGY USE AT SINGER (SRI LANKA) PLC Singer (Sri Lanka) has already implemented the ERP system (Powered by IFS) and this is greatly help in numerous ways. It provides lots of benefit to the organization such as it makes available in real time data, providing tools for planning and monitoring various business processes, facilitating customer interaction, maintain the records of entire customer base, speedy attention in customer complaints, etc. Singer as a trading company always used to practice modern technology and try to be edge over the other competitors in the similar industry. They have many Information Technology (IT)/Information Systems (IS) systems that provide various value adding and support functionality through the business processes. 3.1 ERP System: Through ERP system Singer handle all the transactions and information regarding the manufacturing, logistics, distribution, shipping, invoicing, accounting, human resources, shop sales, market campaigns, bargain or auction sales, promotion activities, etc. So in practice Singer district managers first getting the orders from their relevant shop managers in product wise and then they pass it to the area managers. Then the area managers review that and giving the information to the sales department. Then with the involvement of product managers, sales manages and sales director they have further adjust those figures and release the forecast for the next 03 months period. This cycle happen every month in continuous basis. ERP system helps a lot to keep this wheel turning. 3.2 Inventory Management System: Managing inventory for more than 1000 Stock Keeping Units (SKUs), delivering from 4 warehouses in separate location and to fulfill the requirement of more than 550 Shops Island wide is not an easy task. For that Singer have to have sophisticated inventory management system since over inventory results in tied up of money unnecessarily and shortage in inventory is directly resulting in loosing the customer as well. To over come both these issues Singer already implemented reliable Inventory Management System as main application software of ERP system. 3.3 Human Resource Information System: This system has installed with the Finger Scan System as well. Finger Scan Units will be installed at the required entry and exit points. The employees will point their fingers on these machines each time they enter or exit the work site. The machine stores this information in its memory and will transfer the same on to a PC as and when required. This system can provide summarized outputs such as Time In/Out reports, Absenteeism, Late Arrival, Attendance Summary, Over Time Report, Leave Report, Individual Employee Report and Integration to payroll, etc. 3.4 Financial Accounting Module: This is one of the key modules at Singer. It has control and monitoring features in receivables and collections management, dispute management, reconciliation, and auditing. Daily financial transactions can be tabulated at any given point of time and able to generate more useful results for the decision management purposes. Some of the results can be generated from this software are; Profit and Loss account, Balance Sheet, Cash Flow Statement, Variance Reports, Aged Analysis Reports, Non Moving Report, Obsolete Item List, Transfer Pricing report, etc. 3.5 Material Master Module: Raw Material stock at warehouses and stores are managed through this module. Authorized staff (eg: Production Managers) can request for goods (eg: Goods needed for forecasted production), and store keepers can release materials upon receiving necessary authorization. Any shortages in materials can be viewed from the purchasing department and they can order materials based on these requisitions. This module helps purchasing management to meet necessary re-order levels, and warehouse operations also have been smoothened. 3.6 Enterprise management and support: This is the most important and busiest module of ERP at Singer. This module handles day-to-day operation related matters such as purchase requests, purchase orders handling, payment processing, etc. 3.7 Sales System / Sales Force Automation System: Sales system at Singer is similar to key organizations in that nature. It would tracks all the sales done by the organization at the time of invoicing the product and keep on updating the system. This system is crucial in terms of operational efficiency and strategic value. IT department should ensure smooth operations of the sales system in order to avoid sales duplications. 3.8 Internet Access via a Company Lease Line: Singer has given internet facility to all executives via a separate SLT line leased by the company. This helps managers to update with latest tools and facilitate to get required information on time. Exchange server system is the controlling server of company email system. It provides both client based and web based email solutions to internal staff. 3.9 Black Berry Phones for All Directors: Timely decisions are vital factor for the success of any organization. Since the directors are involve with corporate level expansion activities most of the time they are out of the office and the large number of important mails are pile up in their PCs waiting for a approval or quick decisions for further actions. The new CEO has identified this gap and decided to offer Black Berry phones for all directors to overcome this matter. 3.10 Lap Tops For All Managers (Entitle for Replacement Computers): All replacement due computers belongs to managers have replaced with Lap Tops to enable managers to do urgent office work even they are at home. More significantly this would help managers to answer for the important e-mails without any delay. 3.11 Sophisticated CNC Machines: All new machines purchased by the Singer factories are decided to go for sophisticated CNC machines, mostly imported from European countries and always compatible with the latest technology and the software available. As an example engineers are doing all the designs in their PCs by using common design software like AutoCAD, Pro-Engineering, etc and directly transfer those data to the CNC machine as it is. Then these machines are able to convert it to machine coding and no need to do the manual programming again, which save a lots of time and money to the company. 3.12 Well Trained And Updated Live Ware: All level of staff starting from key managers to junior clerks, well trained for using the available systems and software and also promote to do the improvements by their own. COMPETITIVE PRIORITIES OF SINGER (SRI LANKA) PLC A product or service should have key attributes to be competitive in the market place. These are known as the competitive priorities. The competitive priorities may change with the market segment. For example, customers in a rural area may be interested primarily in the cost of product while the customers in urban areas are interested in quality of the same product. (Chandana, 2009, p.9) Cost Or Price As A Competitive Priority Type of competitive strategy with which the organization aggressively seeks efficient facilities, pursues cost reductions, and uses tight cost controls to produce products more efficiently than competitors (Daft, 2009, p.240) Manufacturing plants should plan their systems in such a way that all resources such as material, labour and machines are efficiently used to bring down the cost significantly. Also company should make sure to keep sufficient margin to cover all other overhead before going to reduce the selling price to get more volumes. Quality As A Competitive Priority Quality should be there in every aspect including design quality, process quality, product quality, service quality, etc. While maintaining ISO 9001:2000 standards factories are make sure that every item produced up to the required or expected level in terms of both quality of conformance and quality of design. To continue that everybody was well trained and responsible to maintain the required quality standards in each working point as specified in the documents (work instruction lists). In overall companys point of view its also a crucial factor to maintain the balance approach between the price and quality of all the products. So to have a full range of products in each categories company decided to go with multi brand strategy, where the company doesnt want to compromise quality and damage the brand image due to get the price advantage. This differentiation strategy is also a type of competitive priority with which involves attempts to distinguish the firms products or services from others in the industry (Daft, 2009, p.239) Flexibility As A Competitive Priority With the bath production operation system in factories they are able to produce variety of products, develop new products, able to do some product changes to fit the customer specifications and also quickly able to respond increasing and decreasing demand due to the seasonal sales pattern. Manufacturing system is also able to undertake bulk special orders at a competitive price and deliver within a shorter time period. Company highly believes there should be a flexibility and variability in all categories. That is also another reason company has moved to differentiation and multi brand strategy to enter into a new era of retailing as explained earlier; in all categories, with different brands positioned to appeal to the different customer segments in terms of quality and the price. Delivery: Speed And Dependability As A Competitive Priority As a policy Singer is maintaining one month finished goods inventory in all SKUs in general and 1.5 to 2 months finished goods inventory for identified fast moving items in the sub warehouse. Singer also has the island wide distribution network with more than 500 shops and goods are transporting everyday to all locations from the central warehouse. Shops are also permit to keep sufficient inventory in their stores and with that the factories and company can assure they can deliver products on time and most often customers can get the products without waiting. Service As A Competitive Priority Singer provide unmatched service to their customers by giving not just a product but with a full package which include super shopping environment, friendly customer care staff, product demonstration, discount schemes, easy payment schemes, free delivery to the door step, free installation, customer training, free services for selected items like A/Cs, extended warranty scheme, excellent after sales service, etc. In other words simply customer doesnt have to worry about any other thing after purchasing the item. MANAGEMENT INFORMATION SYSTEMS USED AT SINGER (SRI LANKA) TO GIVE A COMPETITIVE ADVANTAGE ERP Implementation At Singer In year 2005 ERP was a quite new concept for the Sri Lankan businesses, the majority have heard that ERP is a tool which can integrate the individual divisional business processes and give information about the entire organization and increase the efficiency. Usually Singer is well known company for try out new concepts in the industry in its nature. The requirement of implementation came into the picture in the top to bottom approach, which is the normal case at Singer. Even though before the idea of ERP emerge there were no big issues in the existing processes and whatever the IS used, senior management started to see large loop holes in the existing systems compared to the capabilities of ERP. The introduction of the ERP to the existing setup required comprehensive study, lot of changes and reengineering to the existing processes. Actually this can be considered as one of the major revolutions which Singer has gone through the short history which is less than two decades. The senior management view ERP as an IT system rather IS. The main reason was nobody wanted to understand the difference between IS IT, or even nobody realized these are two different things and ERP implementation is an IS project not an IT alone. The best example of ignorance of IS aspect is throughout the revolutions of the organization structures at Singe r they have not thought of IS managers, only about IT managers. There has not been a job description of an IS manager nor the IS functions inside IT manager. It is essential to look at any IT related changes to be done to the organization in an IS perspective. Since the senior management identified ERP implementation as an IT task, they did not thought it about on the IS perspective. Thus the ERP implementation team was formed as an IT team. The attitude toward ERP from the middle management and rest of the organization was in the negative side at the initial phase. They visualize ERP as a tool which will be introduced by senior management with the support of IT team to find the mistakes and audit individuals on their deliverables. For an example warehouse managers saw ERP as a watch dog who can report the inefficiencies of the warehouse. He never understood ERP as a tool which can increase his efficiency. The problem is not with either the managers or ERP, it is due to the human nature. As human beings anybody does not like to change, there is an inherent resistance for change. Therefore it is the duty of the steering committee to make the environment and culture where employees are ready for change. This is nothing related IT, but its completely related to the IS. Simply the attitude should be changed slowly where employees will say yes we need the change. One major reason for not doing proper change preparation was the strict timeline for the ERP implementation. Thus some of the key aspects of IS has been ignored. It is a known fact that sometimes we need to do the changes gradually, when the resistance is high. Therefore this could have been a good strategy if Singer ERP implementation was initially well planned and introduced as a gradual change. Even though the ERP implementation went with a rapid phase it was 50% successful at the first attempt because of the visionary leadership of the chairman Mr. Hemaka Amarasooriya. The formation of the ERP implementation was done with the majority of IT personnel but with the presence of representatives of key divisions. At this stage most of the middle managers did not treat this seriously and they asked somebody from his/her division in the ERP team, but the member was frequently changed when divisional workload increases. Thus there were no dedicated representatives from key departments. On the other hand middle managers do not involve in reviewing the progress. Further in 2005 Singer did not have well defined and documented processes to handle the day to day work. The general working culture was heavily depending on the manager of the division. There were lots of situational decisions taken by the managers with the gut feeling and most of the time they worked fine. Eventually what happened was the existing process was not thoroughly studied by the ERP team and they came up with an inappropriate reengineering plan to fit ERP into Singer processes. In a nutshell, this plan was not to customize the ERP into the Singer culture, but to customize Singer culture in such a way that it will fit ERP general template. For an example if we compare the finished goods delivery for a particular location, previously it was approved by the district managers or area managers. At that point they decide exact quantity to go there and make the delivery note for the ware house team. Then if the goods are available they will directly deliver them and acknowledge the originator. If the products are not available warehouse will contact the requester and ask for a modification with available types of products. Sometimes this make the things to get delayed but good situational decisions were possible. When this process was cutover to the ERP, the process was modified. Th e new request was to be selected among pre defined product sets. Therefore if any single product was short, system will not allow to select that template and choose an equivalent to unavailable product from the list. This became a big restriction for day to day operation, because in majority of the cases people were used to do customization according to the situation and send the goods to the shops. Eventually the efficiency achieved by integrating warehouse and material planning is of no use due to the restrictions which were not thought of at the planning stage. Even though the above discussed example is related to product delivery similar examples are spreaded across the company with the ERP implementation. The major reason for this was lack of the support given by experienced staff when the ERP implementation was planned. The ERP implementation at Singer in year 2005 was an exercise of more than 2 years, but not fully bad experience; even there were highly impacted cases. The finance department got much enhancement for their day to day operations because almost the entire business was integrated compared to previous individual MIS run at individual departments. For an example the finance manager can get an entire view on the financial status online and drill down to micro detail for analysis purposes. Further the documentation work of the ware house material ordering departments were reduced immensely. Because prior to ERP the same information which was entered in different systems at different departments. Sometimes due to mistakes the same information recorded by two departments was not identical. Since ERP integrated all the departments via the processes, information was accurate and available online. Even though ERP was took the cold start and kept on moving with day to day work, Singer did not stop the previous systems overnight. It was like a parallel operation of the previous systems and ERP. This was a very good decision, because otherwise there could have been a significant impact and delays due to the initial problems ERP faced. At the ground level running ERP had lot of operational issues because the existing systems were not studied properly and necessary reengineering was not done. The next biggest problem was the real users of ERP were not feeding the accurate data in to the ERP system. This was mainly due to the culture which was established in the lower levels of the company. Majority was interested in doing the job properly, but hated the documentation work. Thus they entered some data for the sake of completion; this was severe because the initial ERP system was not equipped with proper data validation mechanisms. Again this was not a limitation of ERP; it was an issue of customization and implementation. For an example when issuing products for a new location (shop), there was a requirement to fill something in the location/shop name field. So the person who is issuing the delivery note just enters some word as the location/shop name. Therefore for the financial department it would be like junk information, because they cannot perform the assets capitalization at shop level. After few month of the operation this problem was noticed and resulted in doing a n audit on the entire network on the shop level. Plenty of money was spent on this audit just to correct some mistake which were not anticipated at the beginning due to tight time schedule. After running ERP for about six months all the people began to realize that ERP implementation have lot of problems than expected. The employees from the bottom was complaining and raising the voice that the ERP is not functioning properly and signs of failures of entire system were popping out, since ERP is the only integrated system running in Singer. For an example in first quarter of 2007 employees freely express their views to senior management on the problems of ERP. These motivated the senior management to take the bottom up approach and relook at the ERP again. Eventually management took a serious call and formed cross functional teams (CFT) to find the problems in ERP and iron them out. This was initiated in second quarter of 2007 and given a time line of 12 months. More importantly real hard users of ERP was put into the CFTs and take out all the issues of the system. Then there was an ERP consultant in each CFT, who has to solve the issues with the agreement of the team. Finally the CFT has to certify and sign off there are no more identified issues in the ERP. This became a fruit full exercise due to following reasons, Actual users became a part of the team who studied the issues in the system. Each CFT was equipped with ERP consultant IT department played the role of IS with the support of all the divisions Senior management support and guidance Last but not least attitude of the organization was to correct whatever issues with ERP and move forward to face the competition. Finally after about 2 years of period Singer was able to make ERP a success. In any successful project there is plenty of room for improvement, thus that global rule applies to Singer ERP as well. For an example currently the ERP operates as an internal system, but the capability of ERP is far beyond. The present supply chain should be extended to include the suppliers, distributors and business partners, though internet to guarantee a smoother process of ordering and purchasing of goods with minimum time-to-market, stock holdings, less problems. Singer should improve and use the present ERP system to access suppliers and distributors stock databases on-line and in real time to check stock levels. There should be information integration, planning synchronization and work flow coordination to achieve this goal. With a fully fledged SCM and close cooperation with the each organization in the supply chain will add value, reduce costs, improve flexibility and increase responsiveness of Singer. Information Systems In The Human Resource Department One can ask why we need IS for the HR department, but actually IS can improve the HR department functions extensively in a large organization like Singer. Human Resource Management Information Management System is vital organization, where manual record keeping is an inefficient task. For an example let us recall the method of sending birthday greeting to employees. If the data was not available in the computer and it is in the personal files clerk or assistant should routinely check for the upcoming birthdays and trigger the sending of birth day card. But thank to computers every morning there is a pop up with the names of the birthday celebrities. At Singer, its HRIS basically performs three services, Record keeping parallel to the traditional method of keeping hardcopies in the personal file, all the information is fed to HR database. This database is shared in the intranet at different access security levels. For an example the basic information is shared among everybody, but personal and HR specific data are limited to selected HR personnel. Even though IT is used for record keeping it can be seen that the work is duplicated by keeping hard copies too. Thus it is recommended to limit the hardcopy based record keeping to the documents which have a legal requirement. Otherwise the IT use is not optimized in the aspect of record keeping. Facilitating human resource operations Thanks to the HRIS majority of the HR operations are computerized. For example staff recruitment, attendance and leave recording, linking up with payroll, performance appraisal, training management are done using the HR portal, and this saves a lot of time. HRIS is accessible to any staff in the company. Staff performs all their administrative requests via the HRIS portal and the relevant supervisor can approve or reject the relevant request from the system itself. There will be automatic email alerts sent to relevant parties by HRIS, if any task is pending to be performed by a person. Therefore HRIS is linked with the exchange server of the organization to facilitate this feature. Staff personnel file details are scanned and stored securely, in addition to the hard copies for back-up and easy retrieval purposes. Payroll system is connected to the HRIS to minimize intermediate human intervention. The human resource management can retrieve custo mized reports from HRIS such as, division wise staff attendance, overall working hours, division/ unit wise performance etc. Reporting for management decision making Since the entire aspects of HR is computerized, it is very easy to do data mining and come of with summaries which will ease the decision making with quantitative figures. The cost reduction Initiatives Company has implemented in the recent past has been taken with the support of HRIS data. Another important support HR got by means of IT was implementing the forced ranking performance appraisal. Since 2006 Singer was trying to implement the forced ranking in the annual performance evaluation. This was initiated to make sure the best performers will be filtered and top percentage will be rewarded. The majority of the company did not like this bell curve method because it can deteriorate the team culture, but the management wanted to implement this and the HR was trying hard. Somehow the exceptional performance of the company made HR to deviate from the forced bell curve. The major reason was the power and politics of the line managers. For an example the line manager who was doing the performance evaluation ranked everybody in his team with A+, for a year he has achieved targets exceptionally. After couple of rounds of discussions HR changes their mind and agree with the line manager. Therefore consecutive two years of failure on implementation of bell curve based ranking, HR decided to get the support of IT. IT modified the existing HRIS in such a way that a single manager cannot submit his evaluation on his team if he does not adhere to the bell curve. With this manager was not supposed to mark A+, A, B, C D they had to give marks out of 100, but cannot give identical marks. Then the system will rank them accordingly. So one can give almost 99% to all employees, but system will rank using the differences in decimal places. Eventually in 2008 HR was able to implemented to bell curve based ranking in reality without going for personal level arguments with managers, because they used the IS effectively. IDENTIFICATION OF GAPS The information systems (IS) at Singer can be identified from the functional perspective based on the major business functions of sales and marketing, manufacturing and production, finance and accounting and human resources. As illustrated by the following diagram, the IS serve the three different levels of the organization i.e. operational level, management level and strategic level. IS at Operational Level The operational level systems support operational managers in monitoring the daily activities and transactions of the business. At Singer, the sales and marketing function at operational level is supported by four information systems. The order processing, is mainly related to sales and billing at Singer. The material movement control under manufacturing and control is done using ERP System (e.g. Material Master and Plant Maintenance modules). ERP accounting system at Singer enhances the financing and accounting function by tracking the flow of funds in the firm through transactions such as paychecks, payments to vendors, securities reports and receipts. The operational management of Si

Risks and Effects of West Nile Virus Essay -- Biology Medical Biomedic

Risks and Effects of West Nile Virus West Nile Virus has many effects on the human body as well as on the bodies of other animals. West Nile is an extremely dangerous virus that attacks the Central Nervous System. It can cause inflammation of tissues in and around the brain and spinal cord. In humans, there are three levels of West Nile Virus, which have different symptoms. Humans can also get specific diseases such as encephalitis from West Nile Virus. West Nile Virus also affects animals. Wild birds and horses are the most susceptible to the virus and most animal deaths occur in these species. Dogs and cats are much less likely to contract the disease. The only way for a human or animal to get the disease is to be bitten by a mosquito infected with West Nile Virus. The effects of West Nile Virus vary among different people. The risks of getting West Nile Virus are very small, but there are certain things that you should be careful of. People over age 50 and children are most likely to contract West Nile Virus, because their immune system is not capable of coping with the disease. Every time that you go outside you are in danger of getting West Nile Virus. It is best to stay away from mosquitoes and stagnant water. Although there are risks, there are also some things you don’t have to worry about. Blood donations are all checked for the virus and the likelihood of getting the disease from a blood transfusion or organ transplant is very small. Nursing and pregnancies also do not increase risk of contracting the virus. It has not yet been proven, but it is thought that the possibility of a mother transmitting the virus to the fetus through breast feeding is not probable. (CDC, 2005). There are three different levels of symptom... ...s, more lives may be lost to the virus. For this reason it is extremely important that a vaccine and a treatment are found for west Nile so that in the future death or permanent brain or spinal damage can be prevented. Risks and Effects of West Nile Virus 5 References Centers for Disease Control and Prevention (2005, July) West Nile Virus: Questions and Answers from the Centers for Disease Control and Prevention Community Health Administration July 20, 2005 Edcp.org/html/wn.html Food and Drug Administration (2005, July) FDA Clears First Test for West Nile Virus FDA News July 25, 2005 www.fda.gov/bbs/topics/NEWS/2003/NEW00920.html California Government (2005, July) West Nile Basics Welcome to California July 25, 2005 westnile.ca.gov/wnv_basics.htm Lee, M. (2003) West Nile Virus Overview and Abstracts Hauppage, New York: Nova Science Publishers, Inc.

Richard Wright and Black Boy :: Black Boy

Richard Wright and Black Boy One main point of the United States Constitution was missing from the Jim Crow South: equality. The Constitution clearly states that "all men are created equal," but in the Jim Crow era blacks were continuously persecuted for something that would be acceptable in today's society. In the early 20th century the South was a place of racial prejudice, discrimination, and hate; blacks could be punished for simply looking at a white person in the wrong manner. Punishments included arrest, beating, even lychings were a common part of the age. This is how life was while Richard Wright was growing up; but in his autobiography Black Boy we learn that despite his being a black boy in the Jim Crow South, born on a Mississippi plantation, he is eventually able to achieve success. Although independence was a crucial factor that enabled Richard Wright to succeed, his rebelliousness, intelligence, and perseverance were also important contributing factors. Richard Wright was an independent person by nature. Throughout the book Richard never seemed to have an extreme emotional attachment to anyone. It was as if he did not need or want anyone's assistance or approval, except his own. Ever since Richard was very young he was forced to be independent. When he mother had her stroke, Richard was forced to take charge and become the person of the house and he would accept no one's help. "Though I was a child, I could no longer feel as a child, could no longer react as a child...When the neighbor's offered me food, I refused, already ashamed that so often in my life I had to be fed by strangers."(pg.97) While Richard was living at his Granny's his independence really started to show through. All Richard ever thought about was leaving to go to the North; especially after being ridiculed for writing his story, The Voodoo of Hell's Half-Acre. No one supported him. He wanted to be able to do what he wanted to, by himself. "I drea! med of going north and writing books and novels."(pg.186) Once Richard was on his own he felt free of the burden, of other people's opinions that had tied him down his entire life. Along with independence, his rebelliousness was another beginning point of Wright's drive to make it in a white man's world. The very first sign we see of the rebel in Wright is when he is only four years old. Richard and his brother are playing with a stray cat one day when his Richard Wright and Black Boy :: Black Boy Richard Wright and Black Boy One main point of the United States Constitution was missing from the Jim Crow South: equality. The Constitution clearly states that "all men are created equal," but in the Jim Crow era blacks were continuously persecuted for something that would be acceptable in today's society. In the early 20th century the South was a place of racial prejudice, discrimination, and hate; blacks could be punished for simply looking at a white person in the wrong manner. Punishments included arrest, beating, even lychings were a common part of the age. This is how life was while Richard Wright was growing up; but in his autobiography Black Boy we learn that despite his being a black boy in the Jim Crow South, born on a Mississippi plantation, he is eventually able to achieve success. Although independence was a crucial factor that enabled Richard Wright to succeed, his rebelliousness, intelligence, and perseverance were also important contributing factors. Richard Wright was an independent person by nature. Throughout the book Richard never seemed to have an extreme emotional attachment to anyone. It was as if he did not need or want anyone's assistance or approval, except his own. Ever since Richard was very young he was forced to be independent. When he mother had her stroke, Richard was forced to take charge and become the person of the house and he would accept no one's help. "Though I was a child, I could no longer feel as a child, could no longer react as a child...When the neighbor's offered me food, I refused, already ashamed that so often in my life I had to be fed by strangers."(pg.97) While Richard was living at his Granny's his independence really started to show through. All Richard ever thought about was leaving to go to the North; especially after being ridiculed for writing his story, The Voodoo of Hell's Half-Acre. No one supported him. He wanted to be able to do what he wanted to, by himself. "I drea! med of going north and writing books and novels."(pg.186) Once Richard was on his own he felt free of the burden, of other people's opinions that had tied him down his entire life. Along with independence, his rebelliousness was another beginning point of Wright's drive to make it in a white man's world. The very first sign we see of the rebel in Wright is when he is only four years old. Richard and his brother are playing with a stray cat one day when his

Use of “n” Word in Huck Finn

Others debate that it makes people uncomfortable and prevents them from reading this great piece of American literature. The people who believe that the original text should be edited, focus their discontent on the racial tone of the language. The fact that the racial insult makes many people feel uncomfortable, is one of the main reasons they feel that way. In the article by Philip Rails, the scholar Alan Cribber says, â€Å"It's a shame that one word should be a barrier between a marvelous reading experience and a lot of readers†Ã¢â‚¬Ëœ(Rails 1).That Is exactly what people feel the word â€Å"Niger is In Huckleberry Finn. It acts as a barrier for people who find It uncomfortable to read, and prevents them from comprehending the writing. In the article â€Å"Houck Finn goes clean In new publication† by Analyzer, an English teacher expresses why she doesn't think Its k to use the word. When you're using slurs – racial slurs, gender slurs, homosexuality slurs â⠂¬â€œ I think you're victimizing people† (Layer 3). It is very true that blacks in America could get offended if you say the word in a classroom or they read it in the novel.It probably reminds them of the hard times their ancestors went through or puts them into stereotype that they don't think they belong in. It is very easy for people to become uncomfortable with an insult like the word in Houck Finn. The English teacher in Layer's article also says, remember when I first read it in 1986 and I was thinking, ‘Oh, wow. The racial slur Is problematic† (Layer 2). Like many people, she feels as though â€Å"slave† would be more acceptable. It would make people feel more at ease and able to actually read the book without a distracting word.Teachers definitely do not want their students to be Immature about the n-word, especially if there are blacks in the classroom. If the students wouldn't be mature about it, it would be nice to have another choice. Readers, s tudents and teachers also should have a choice in what they want to read. If they have the book with in it and don't want it, they should be able to choose what they want. As long as they are comfortable and do not distract or offend the reader than the point of the book is shown. While the reasons for replacing the slur are reasonable, people are still tryingly against censoring Houck Finn.They feel as though removing the insult would compensate what had happened in the past. The way we treated the slaves was extremely harsh and this Is a way America can remember as well as refrain from making a mistake Like that In the future. Another reason readers don't want to censor the novel Is the fact that they are censoring a major novel. In the article â€Å"Why a new edition of Houck Finn Is†¦ † By Alexandra Petri, Petri discusses her displeasure with the censorship of the novel. She says, â€Å"This is like turning Death of a Salesman into room Heart of Darkness – or all the darkness† (Petri).Even Mark Twain himself said about the difference between â€Å"slave† and â€Å"Niger† is â€Å"the difference between the lightning bug and the lightning† (Controversy as new edition†¦ ). If they censor American literature, what will be next? Many argue that they don't know where the removing of all things bad will stop. Great deals of readers think that the racial slur is crucial to how the readers interpret the whole story. In the article, â€Å"Houck Finn goes clean†¦ † An English professor explains how important it is to be shaken and feel uncomfortable with the word â€Å"Niger† (Layer).It depicts the time period in which it happened accurately, and though it wasn't, and still isn't, something that is acceptable, it still brings out the point of the novel. Mark Twain put the word in there for a purpose, not Just to do it. He uses it to bring out some of the satire. Petri says in her article that reg ardless of the fact that slavery was in full throttle, â€Å"Mark Twain was still able to use satire to show how wrong it was† (Petri). Granted, the usage of the word â€Å"Niger† was normal in that time period, but now the satire Twain uses seems al the more relevant.His satire is still shown to this very day. Also, the characters would not have said â€Å"slave†, it is more realistic if Houck was to say â€Å"Niger† because, to him, that's what a slave was. It was completely normal, whether we think it was or not. All in all, the choice is up to the readers. If the reader feels that the â€Å"n† word is too offensive to read, the option to read a different word should be open to them. We can't distract people from the meaning of the story if they get disgruntled and embarrassed.No one has the right to deny someone fondness when reading a book. The novel is partially about striving for freedom. While freedom comes with a price, shouldn't everyone have the freedom to choose which way they want to read something? However, it is also important to know that the word was there in the first place. It is true that the story could lose its meaning by taking out what makes the satire so uncomfortable. The word is an important part of the story, but if people understand it than why are they not allowed to enjoy the piece that people admire so much?

Banning Smoking in Public Places

Banning smoking in public places I’d like to talk about the banning smoking in public places. Generally, is known about smoking that can cause different types of cancer, yellow teeth and unpleasant smell. I think that smoking in public places represent a real problem, because smoking can lead to serious health problems for both the person who smoke and the sitting next to him. Nowadays, smoking is a leading cause of mortality in the world, but also a very profitable business for some companies.In general, when it comes to smoking, opinions are divided. While some people urge us not to smoke, others try to convince us that is not necessary to make so many problems and that smoking is not dangerous. First of all, issue of smoking in public places has become today a real reason for concern. So, governments all over the world have implemented bans of smoking in public places, to the joy of non-smokers and the dismay of those for whom a cigarette is a permanent extension of the lip s.Tobacco smoke contains carbon monoxide, a gas, which, if is inhaled, can produce different types of pulmonary diseases, cancer. This action of carbon monoxide displays one great advantage of the ban on smoking in public places. People standing next to the smoker will, against their wishes, be inhaling the tobacco smoke emanating from the tip of the cigar or cigarette as well as that exhaled by the smoker. Thus, large quantities of carbon monoxide will be entering the â€Å"victim’s† blood stream, wreaking havoc with his red blood cells.Tobacco smoke has also been shown to contain certain carcinogenic compounds which have the ability to mutate the DNA of anyone who inhales them, leading to probable cancers of the lungs, mouth and throat, and also secondary cancers at other sites in the body. These effects present another case in favour of the ban on smoking in public. Unenlightened people standing next to the smoker will be increasing their risk of getting cancer tenf old. Tobacco smoke also contains nicotine, a chemical which produces the same effects as adrenaline in the body.Nicotine increases the breathing rate, heart beat and blood pressure of the person who consumes it. Increased blood pressure may lead to hardening of the arteries, a condition called atherosclerosis. Thus another advantage of the ban comes to light. Non-smokers who unwittingly inhale â€Å"second-hand† smoke are exposed to nicotine and its harmful effects. Apart from the evident medical and health advantages of the ban on smoking in the public, certain social advantages can be mentioned.It is a well-known fact that children, having impressionable minds, emulate almost everything they see their elders doing. The negative impact of seeing an adult smoking could ultimately lead these children to becoming smokers themselves. And the chances of such sighting increase manifold in public places where smoking is allowed. Countries which provide free medical aid for their ci tizens have an added advantage, a monetary one. Respiratory illnesses caused by inhaling tobacco smoke are on the rise, resulting in an increase in the amount of money spent on medical care by these countries.Most of the people suffering from these illnesses are non-smokers exposed to ‘second-hand’ smoke. By banning the smoking of any form of tobacco in public, the incidence of these illnesses is greatly decreased, thus saving millions which may be directed towards other projects. The only disadvantage of the ban that comes to mind is that the smoker finds himself unable to exercise his right to choose, his freedom as a democratic citizen, fully. It is certainly an infringement on the rights of the smoker, rights which are guaranteed to any and all citizens of a democratic country.But one feels it is unjustified. The smoker cannot and should not force his smoking upon anyone, he should care for the rights of others as well. The rights of so few cannot be given preferenc e over the rights of so many. All in all, the ban on smoking in public is a step in the right direction, towards a better future for us and the generations to come. All steps possible should be taken to discourage tobacco smoking, a potentially hazardous habit which may lead to death. We owe it to ourselves to do so. Banning Smoking in Public Places Banning smoking in public places I’d like to talk about the banning smoking in public places. Generally, is known about smoking that can cause different types of cancer, yellow teeth and unpleasant smell. I think that smoking in public places represent a real problem, because smoking can lead to serious health problems for both the person who smoke and the sitting next to him. Nowadays, smoking is a leading cause of mortality in the world, but also a very profitable business for some companies.In general, when it comes to smoking, opinions are divided. While some people urge us not to smoke, others try to convince us that is not necessary to make so many problems and that smoking is not dangerous. First of all, issue of smoking in public places has become today a real reason for concern. So, governments all over the world have implemented bans of smoking in public places, to the joy of non-smokers and the dismay of those for whom a cigarette is a permanent extension of the lip s.Tobacco smoke contains carbon monoxide, a gas, which, if is inhaled, can produce different types of pulmonary diseases, cancer. This action of carbon monoxide displays one great advantage of the ban on smoking in public places. People standing next to the smoker will, against their wishes, be inhaling the tobacco smoke emanating from the tip of the cigar or cigarette as well as that exhaled by the smoker. Thus, large quantities of carbon monoxide will be entering the â€Å"victim’s† blood stream, wreaking havoc with his red blood cells.Tobacco smoke has also been shown to contain certain carcinogenic compounds which have the ability to mutate the DNA of anyone who inhales them, leading to probable cancers of the lungs, mouth and throat, and also secondary cancers at other sites in the body. These effects present another case in favour of the ban on smoking in public. Unenlightened people standing next to the smoker will be increasing their risk of getting cancer tenf old. Tobacco smoke also contains nicotine, a chemical which produces the same effects as adrenaline in the body.Nicotine increases the breathing rate, heart beat and blood pressure of the person who consumes it. Increased blood pressure may lead to hardening of the arteries, a condition called atherosclerosis. Thus another advantage of the ban comes to light. Non-smokers who unwittingly inhale â€Å"second-hand† smoke are exposed to nicotine and its harmful effects. Apart from the evident medical and health advantages of the ban on smoking in the public, certain social advantages can be mentioned.It is a well-known fact that children, having impressionable minds, emulate almost everything they see their elders doing. The negative impact of seeing an adult smoking could ultimately lead these children to becoming smokers themselves. And the chances of such sighting increase manifold in public places where smoking is allowed. Countries which provide free medical aid for their ci tizens have an added advantage, a monetary one. Respiratory illnesses caused by inhaling tobacco smoke are on the rise, resulting in an increase in the amount of money spent on medical care by these countries.Most of the people suffering from these illnesses are non-smokers exposed to ‘second-hand’ smoke. By banning the smoking of any form of tobacco in public, the incidence of these illnesses is greatly decreased, thus saving millions which may be directed towards other projects. The only disadvantage of the ban that comes to mind is that the smoker finds himself unable to exercise his right to choose, his freedom as a democratic citizen, fully. It is certainly an infringement on the rights of the smoker, rights which are guaranteed to any and all citizens of a democratic country.But one feels it is unjustified. The smoker cannot and should not force his smoking upon anyone, he should care for the rights of others as well. The rights of so few cannot be given preferenc e over the rights of so many. All in all, the ban on smoking in public is a step in the right direction, towards a better future for us and the generations to come. All steps possible should be taken to discourage tobacco smoking, a potentially hazardous habit which may lead to death. We owe it to ourselves to do so.