Wednesday, November 27, 2019
Confusing Preposition Pairs in English
Confusing Preposition Pairs in English Confusingà preposition pairs in English is one of the most common mistakes for ESL students. To help you avoid this mistake, reviewà some of the most commonly confused pairs of prepositions below.à In / Into The key difference between in and into is that in indicates a state of being, whereas into indicates motion. For example, into is often used to describe the movement of something from outdoors to indoors, such as in the sentence, I walked into the house.à By contrast,à in is used when a thing or person is stationary. For example, I found the book in the drawer. Examples Jack drove his car into the garage.My friend lives in that house.The teacher came quickly into the room and began the lesson.The dishes are in that cupboard.à On / Onto Similar to into and in, onto indicates motion where on does not. Onto normally indicates that something is placed onto something else. For example, I put the dishes onto the table when I set it. On shows that something already rests on a surface. For example, The picture is hanging on the wall.à Examples I carefully placed the picture onto the wall.He put the book onto the desk.You can find the dictionary on the table.Thats a beautiful picture on the wall. Among / Between Among and between are almost exactly the same in meaning. However, between is used when something is placed between two objects. Among, on the other hand, is used when something is placed among many objects. Examples Tom is between Mary and Helen in that picture.Youll find the letter among the papers on the table.Seattle is located between Vancouver, Canada, and Portland, Oregon.Alice is among friends this weekend. Beside / Besides Beside - without an s- means next to. For example, Tom is seated beside Alice. In contrast, Besides - with an s - states that something is in addition to something else. For example, Besides math, Peter is getting an A in history. Examples Hang your coat beside mine over there.There is so much work to do besides the normal tasks.Come sit down beside me.Besides potatoes, we need some milk.
Saturday, November 23, 2019
Quotes from Arthur Rimbauds Surrealist Writing
Quotes from Arthur Rimbaud's Surrealist Writing Jean Nicolas Arthur Rimbaud (1854 -1891) was a French writer and poet, best known for his surrealist writings, including Le Bateau Ivre (), Soleil et Chair (Sun and Flesh) and Saison dEnfer (Season in Hell). He published his first poem at the age of 16, but stopped writing altogether by the age of 21. Rimbauds writings contain references to the bohemian lifestyle he led when he lived in Paris, including his scandalous affair with the married poet Paul Verlaine. After several years of on-again, off-again, their relationship ended with Verlaine in jail for shooting Rimbaud in the wrist. It seems Rimbaud earned the nickname lenfant terrible which was bestowed on him by Paris society. Despite the turmoil and drama of his personal life, Rimbaud continued to write insightful, visionary poems that belied his young age during his time in Paris. After he abruptly ended his career as a poet, for reasons which are still unclear, Rimbaud traveled the world, traveling to England,à Germany and Italy, then enlisted in and deserted the Dutch army. His travels took him to Vienna, then to Egypt and Cyprus, Ethiopia and Yemen, becoming one of the first Europeans to visit that country. Verlaine edited and published Rimbauds Poesies completes after Rimbauds death from cancer. Although he only wrote for a brief period, Rimbaud has been a significant influence on French modern literature and art, as he strove through his writing to create an entirely new kind of creative language. Here are a few quotes from the translated work of Arthur Rimbaud: And again: No more gods! No more gods! Man is King, Man is God! - But the great Faith is Love! - Soleil et Chair (1870) But, truly, I have wept too much! The Dawns are heartbreaking. Every moon is atrocious and every sun bitter. - Le Bateau Ivre (1871) I am the slave of my baptism. Parents, you have caused my misfortune, and you have caused your own. - Saison dEnfer, Nuit de lEnfer (1874) Idle youth, enslaved to everything; by being too sensitive I have wasted my life. - Song of the Highest Tower (1872) Life is the farce which everyone has to perform. - Saison en Enfer, Mauvais Sang One evening I sat Beauty on my knees - And I found her bitter - And I reviled her. - Saison en Enfer, prologue. Only divine love bestows the keys of knowledge. - Une Saison en Enfer, Mauvais Sang The Sun, the hearth of affection and life, pours burning love on the delighted earth. - Soleil et Chair What a life! True life is elsewhere. We are not in the world. - Une Saison en Enfer: Nuit de Lââ¬â¢Enfer
Thursday, November 21, 2019
Tolerable Misstatement Assignment Example | Topics and Well Written Essays - 1000 words
Tolerable Misstatement - Assignment Example There is normally a high risk of misstatement for accounts receivable as there is a possibility that debts may not be collectible due to the inability of customers (debtors) to pay. It is important to ensure that the amounts are collectible so that adequate provisions can be made. Tests should be done to determine the age of the debts in comparison to the terms given to debtorsââ¬â¢ confirmations should also be sent on the bass of materiality. Additionally, the auditor should ensure that amounts stated as receivables are not disputed due to poor record keeping or inadequate controls over cash receipts. The amount represented by 2% is $172. Therefore, if the amounts are misstated by that amount it is not a major problem. However, if the amount by which the figure is misstated is greater than $172 then there is a cause for concern. The receivables figure has declined by over 30% while revenues have increased. It is important to determine the reason for this. Receivables are suscepti ble to both intentional and unintentional misstatements and a lot of work will be required to verify such balances. Prepaid advertising $200 The tolerable misstatement of 2% is within the limits recommended (Willis & Adams 3-2). Prepaid advertising is a current asset that may be fairly easy to check as it involves making a determination of the amount paid for advertising. However, if the number of advertisements is large or the dates when the advertisement should start and end are not recorded then there is the risk that it may be misstated. Explanations to support Work Paper 3-8, continuing ACCOUNT NAME TOLERABLE MISSTATEMENT EXPLANATION Computer hardware and software $400 The change over prior year is approximately 8% and indicates that there were substantial additions to this fixed asset. It is normal that all additions to fixed assets are verified. Additionally, the amounts amortized should be tested to ensure that the computations are accurate. Furthermore, they should be check ed to ensure that the assets included are properly classified. However, a 1% misstatement is immaterial and therefore tolerable (Willis & Adams 3-2). Leasehold improvements $150 The tolerable misstatement of 5% appears to be rather high since this is a fixed asset. This type of asset normally requires 100% verification. However, there has been no major change in leasehold improvements from the prior year. Willis & Adams (3-2) indicates that the tolerable limit for total assets is 0.5%. When compared to total assets the amount is very immaterial and so a tolerable limit of 5% for this asset is immaterial. Accumulated depreciation and amortization $150 The amount for depreciation is prone to error and it has to be thoroughly checked. There has been an approximate 15% increase and this increase needs to be verified. There is really no room for error as its calculation is very objective. Explanations to support Work Paper 3-8, continuing ACCOUNT NAME TOLERABLE MISSTATEMENT EXPLANATION I ntangible assets, net $100 The valuation of intangible assets is subjective and so there is the risk of misstatement. Although the change is approximately 300% it is not large in comparison to other fixed assets. Since the total amount is small a tolerable misstatement of 6% would not significantly affect the materiality levels for total fixed assets. Accounts payable $180 Accounts payable is prone to misstatement and so companies are prone
Tuesday, November 19, 2019
Civil Rights Movement Around 1960s Essay Example | Topics and Well Written Essays - 500 words
Civil Rights Movement Around 1960s - Essay Example What appears to be beneficial to one segment of society is sentimental to another. It was depicted in the U.S. Supreme Court decision of Brown v. Board of Education of Topeka, Kansas (1954) ending racial segregation in public schools. The doctrine of ââ¬Ëseparate but equalââ¬â¢ was no longer adopted sweeping aside 88 years of sound judicial precedent. No doubt there was resistant expressed by politicians and one expressed his case by using his power of office to uphold the internal affairs of the Georgian state.Moreover, there were other resistance groups such as the Ku Klux Klan in Mississippi which tried to maneuver the cause of white college students volunteering in what was known the Mississippi Freedom Summer. These students traveled to Mississippi to stand the cause of blacks in casting their votes and teaching them their history. It turned out that despite the intensity faced and resistant encountered the cause contributed to the success of the Voting Rights Act of 1965. Other philosophers that have stood the test of time were Mahatma Gandhi who proved non-violence against war as the key to gaining peace and freedom for Indians. His conviction enabled different sects in India to march through cities. Likewise Martin Lurther King did not use violence in his fight for the black people in America. In August 28 of 1963 he led the largest civil rights demonstration in history with nearly 250,000 people in attendance delivering his famous speech of I have a Dream.
Sunday, November 17, 2019
Will and Grace Moveable Feast Essay Example for Free
Will and Grace Moveable Feast Essay 1. Give an example someone employing empathic listening. Explain When Karen is talking about Stan wanting her to sleep with other men, Grace Jack and Will, listen empathetically. They listen to be sensitive to her. They understand that even though she acts tough, she loves her husband and is upset by this. They let her know that they understand how she is feeling and that they are there for her. 2. Which step to critical listening is most vulnerable in this episode? Explain your answer. The most vulnerable step I think isâ⬠¦ ââ¬Å"To focus all energy-Attendingâ⬠Each of the characters are so focused and worried about leaving each place and getting back to their private celebration they are having at Willââ¬â¢s and Graceââ¬â¢s apartment, that they donââ¬â¢t fully attend each gathering. They do not give their full attention to the people that they are visiting at each of the parties and they easily misunderstand some of the conversations and intentions because they are not fully listening to the conversations that are going on around them. 3. Give an example of one of the listening barriers seen in this episode. Be specific. The listening barrier I saw was ââ¬Å"preoccupationâ⬠Everyone is so preoccupied with their individual issues, they arenââ¬â¢t focusing on the day. Also they are preoccupied with leaving each of the places that they are visiting so they can leave and go back to Will and Graceââ¬â¢s apartment for their own dinner. 4. Give an example of selective listening in this episode. Be specific Selective listening happens when Will is talking about what not to do at his house. Jack doesnââ¬â¢t fully listen to him as proven when he misuses the term ââ¬Å"business tripâ⬠5. Give an example of ambush or defensive listening in this episode. Be specific Jack and his step dad. Jack is expecting his step dad to be critical and when he welcomes them all, Jack is showing an example of Ambush listening when he says things about him his step dad being distant and says things about his step dad making digs at him. Alsoâ⬠¦ when Jack goes back to talk to him about why his step dad was nice to Elliot. He ambushed him.
Friday, November 15, 2019
Exemplification Essay: Why The World Is Doomed -- Exemplification Essay
Every day when looking out a window, people see a beautiful earth. The earth is intriguing, but hinges on a delicate balance. Many natural resources keep the grass green and the sky blue. Man has made quite an impression on our world, and has transformed the earth's resources into tools to make life easy. However, mans' manipulation on earth has become detrimental to the health of our planet and the safety of mankind. Through the use and production of resources such as oil and energy, man is gradually poisoning the earth. Pollution has become such a dilemma in society; there is no real control or a feasible solution to society's recklessness. Without complete change, our system will collapse. The earth will eventually retaliate with disaster, or corporate control of our economy will cause hysteria and depression. Evaluation of the consequences and repercussion of worldwide pollution, may give people a better idea of what the future holds. It is unfortunate that within the past 100 years our worlds' economy has driven itself into a deep hole with the reliance on a "black gold" called oil. Since its discovery, it has been purified to produce many different forms of energy such as light, gasoline and more. Since technology has enabled mankind to discover more capable methods of transportation, mankind has exploited its power over nature and produced machines such as the combustion engine. In combustion engine's, oil explodes to move machinery, and emits a very toxic byproduct called CO2. Carbon is incredibly dangerous to the earth's atmosphere, and erodes huge holes in the ozone layer of our earth. This erosion causes global warming and climate change that is permanent and irreversible. The impact of global warming will not only ... ...e sources." All facts, statements and reports conclude that mankind is in part responsible for this change in our ecosystem. Hence if we do not change, drastic changes over the next 100 years will threaten the safety of some people and our environment. More and more research is being deployed into this intriguing field of science. Some scientists deny reports of global warming impacts. And some scientists show more and more proof of such impacts. When will the academic and governmental community understand the consequences of our treasured way of life? Will it take huge catastrophic man-induced disasters to change the worlds mind on what actions to take? Is our economy so reliant upon oil that it will risk our planets' health, for money? People need to take action on these issues before the damage of global warming has left a huge, worsening-footprint on our earth.
Tuesday, November 12, 2019
Mr Makedama
Macadam case analysis by UCT group of MBA students Company overview: Macadams Bakery Supplies Holdings (Macadams) is a manufacturer of oven and other appliances for the baking industry. Their financial statements for 1996 highlight a very strong year. Turnover grew by 59% to R125. 3m and profit increased by 81%. An acquisition of Livanos Brothers (February 1996) took place in response to the increased demand in the local market as well as an expansion of market base in foreign markets. Depreciation of the Rand against other major currencies also supported export sales.The company has entered a phase of rapid expansion, expanding its main factory in Cape Town by 50%. As well as opening new sales and distribution centers in Durban and Bloemfontein in the current year, with further plans to expand in to Zimbabwe in the following year. An analysis of the companyââ¬â¢s financial statements will determine whether the company is in a position to leverage its expansion, or whether it is p erhaps growing too rapidly. Detailed Financial Analysis Profitability: Macadams experienced a healthy turnover, which increased by 58. 5% between 1995 and 1996.This ââ¬Å"abnormallyâ⬠high growth in turnover was due to a surging demand for their products, favorable exchange rates and acquisitions of businessââ¬â¢s, which complimented their current product portfolio. They further expanded the operational network to service the growing market they were operating in. It should however be noted that a growth rate of 58. 5% per annum is not sustainable or realistic, and although Macadams has extended their products and services to global markets through joint ventures and M&Aââ¬â¢s, there would be a point where there growth would become organic, or at least in line with industry standards..Although operating and net margins have improved since 1995, the net margin remains low at 8. 5%. This indicates that despite dramatic increases in revenue, Macadams have only marginally im proved the ability to generate profits. Liquidity: The income statement displays a healthy growth by Macadams; however the cash flow statement shows a contradictory picture. Macadams have a serious liquidity problem. Cash generated from operations is significantly down by 87% in comparison to the prior financial year.The operation did not generate sufficient cash to fund its interest, taxation or dividends payments for the year. As a result these payments were made through borrowed funds. Working capital movements in 1996 adversely impacted cash generated by operating activities, with a noticeable increase in working capital of 595% from R2. 7million to R19million. This is due to an increase in inventory of 66%, to meet perceived consumer demand, which was funded by cash resources. There has also been an increase in debtors of 129%, due to increased credit sales.Furthermore, creditors increased by 87%, which only partially offset the increase in current assets. This is a scenario of a business expanding too rapidly. There are high levels of sales and gross profits, but a serious cash flow problem created by inventory build-up, and high level of receivables. Cash is now tied up in stock and debtors. The lack of available cash in the business could impact Masadamsââ¬â¢s ability to service their short-term liabilities. Efficiency: Macadams have become less efficient in 1996. The accounts receivables increased by 129% in 1996.Reviewing the debtorââ¬â¢s collection period we can clearly see the longer collection period (53 days in ââ¬â¢95 to 77 days in ââ¬â¢96) could be indicative of more relaxed credit terms, which could be MBSââ¬â¢s strategy to attract more sales and increase turnover. This strategy does however create a risk of bad debt and creates a problem for operational cash flow, as it currently is experiencing. It is also noted on the financial statements that Debtors have been used by ceded to the banks as security for facilities granted. Ce ssion of debt means that the banks do not have faith in Macadamââ¬â¢s ability to repay its debt.Leverage The debt ratio has increased by 9%; this was for the funding of the expansion. The additional funding taken out, mortgage loan is secured by land and buildings, and the movable assets secure the installment sale agreement. This is risky as it means should Macadams fail to make payment on either of these loans, they would lose R4. 3 million of its movable and immovable assets. Incurring debt to expand their operations and grow the business is not a bad thing, and is necessary. Despite the massive increase in debt, the interest cover ratio is still healthy.This however, is not a cash based ratio and gives us no indication as to whether the company is able to make its cash payments to service the increased quantities of debt. For this reason the concern would be raised with respect to Macadams ability to service their debt. This concern is specific to their lack of liquid funds a vailable in the business. DuPont analysis: With the aid of the DuPont model of analysis the following observations were made: Macadams ROE, of 30. 63%, has decreased by 1. 4% during the financial year under review.However it could be seen as a good return on equity, as it is 10% higher than the prime interest rates at the time (20. 25% Nov 1996). Macadams have become less efficient in using its assets to generate profits. Itsââ¬â¢ efficiency ratios demonstrate a drop from 2. 37 to 1. 90; however this could be explained by the timing of the acquisition of assets. Vacant land was acquired in September 1996, just three months before the December year-end, and new premises opened in Bloemfontein in November 1996. These assets would not yet have had the opportunity to generate the profits that may be expected in future.Macadams profitability has increased marginally since the previous year; however their net margin is still a low 8. 50%. Macadams are not using its revenue to generate sufficient profits. In terms of leverage, the ratio has increased marginally from the 1995 financial year, to 1. 89, in line with increasing debt in terms of both long-term and short-term borrowing. Conclusion: Macadams are a promising business which is currently generating high sales volumes and generous profits. The problem with the business is the following: â⬠¢Their inability to translate their sales into cash. The drive and efforts to grow the business at a rate which is not practical to their available resources and balance sheet; this results in the following: oAccrual of high volumes of long-term and short-term debt. oHigh inventory levels as a result of their steep growth plan which they have implemented (cash on the shelves/in the store room) oIncreased overheads to operate newly established network offices to service the market. If Macadams operates their business as they are, they will eventually grow their business into bankruptcy.As a ââ¬Å"turn aroundâ⬠stra tegy, I would implement the following initiatives to maximize the output of the business and create a more sustainable business model. â⬠¢Slow-down the growth rate which Macadams is currently experiencing. â⬠¢Limit its debt, i. e. not take out any further debt. â⬠¢Analyze the current business operations to improve operational efficiency, thus decreasing COS of sale per unit sold, and inevitably increasing gross, net and operating profit margins. â⬠¢Improve sales efforts to reduce inventory levels, and simultaneously increasing overall sales. Macadams should also review their current costs and look for cost saving initiatives. This will ensure that the revenue increase is matched with a similar increase in profits. â⬠¢Ensure the business is more liquid by having more operational cash and cash in the business; this can be achieved by decreasing the debtorââ¬â¢s collection period from 77 days to 30 days, and increasing their creditorââ¬â¢s period to 45 days. I f I had shares in Macadams I would hold on to them if the above initiatives were implemented, as this would ultimately result in an increased EPS.
Sunday, November 10, 2019
Financial Data Analysis
Introduction Between the years 2009 and 2008 there were multiple financial changes to the Patton ââ¬â Fuller Community Hospital. Using a combination of the balance sheet, statement of revenue and expenses, and also the 2009 hospitalââ¬â¢s annual report we are able to see how the years differ in a financial situation. This paper will explain the differences in the finances that had the largest impact on the company as a whole. Balance Sheet The assets of the company played a large role in the large jump of the numbers between 2009 and 2008. Between the two years there was a total change of 7. 5 percent of the total asset which equaled $39,232 dollars. The largest change came from a 56. 10 percent increase in the patientââ¬â¢s accounts receivables, a change of $21,121 dollars. Cash and cash flow equivalents equaled a 45. 10 percent decrease, a change of $18,856 dollars. The inventories offered a 19 percent increase, a change of $10,026 dollars (Apollo Group, 2013). According to the annual report, there was a 1 million dollar donation that provided the hospital with an opportunity to buy new equipment and supplies (Apollo Group, 2013). The liabilities of the company also proved to have multiple changes over time.Due to the purchase of the new equipment there has been a large increase of the debt accrued by the company according to the annual report. Borrowing became necessary to cover all the necessary equipment. The report also stated that an increase of supply purchases would save money in the long run due to the discounted cost at the time of the purchase (Apollo Group, 2013). The current long term debt increased 114. 80 percent a change of $10,414 dollars. The accrued expenses also rose 119. 80 percent a change of $5,013 dollars, leaving a total liability increase of 16. percent companywide leaving a change of $248,703 dollars. (Apollo Group, 2013). The total equity of the company fell between 2009 and 2008. The hospital did not do so well, although most of the shortfall can be attributed to the increase of assets they accrued over the change of 2009 to 2008. The retained earnings between the two years fell 62. 50 percent a loss of $209,471 dollars. This pushed the total liabilities and equity up by 71. 50 percent providing a difference of $39,232 dollars. 2008 proved to be a better year for the company then 2009 (Apollo Group, 2013).Statement of Revenue and Expenses The Patton ââ¬â Fuller Community Hospital ended the year of 2009 with a new income of a negative $373 dollars. This is actually an increase of revenue from the loss of $15,846 dollars they finished with in 2008. The percentage of change between the two years increased to 97. 60 percent. The total expenses between the two years can attribute to the large changes that were made with the net income. In 2009 the company had a total expense of $463,293 dollars, an increase of spending by 59. 20 percent from 2008 when the total expenses were $437,424 (Apollo Group, 2 013).Between 2009 and 2008 there were slight increases of the revenues by the company. In influx of patients were seen in 2009 leaving a 9. 90 percent change of $41,391 dollars between the two years. Other revenues also provide a 9. 87 percent change leading to a $277 increase for 2009. The total revenues equaled $41,668 more dollars for the company in 2009. With a 9. 89 percent increase of revenue 2009 made $462,982 dollars compared to the $421,314 dollars made in 2008 (Apollo Group, 2013). 2009 provided an increase of the fixed assets; in result of this we saw an increase by 44 percent for the depreciation and amortization of the company.The total operating income fell 98. 10 percent in 2009. Although the company was negative $311 dollars, it was still a better place to be then the $16,110 dollars from 2008. The company had a non-operating income loss of $62 dollars which was a 76. 50 percent change from 2008 of $264 dollars (Apollo Group, 2013). Conclusion When a company is provi ded with a large donation it can do great things for what the facilities are able to provide to their patients. With the increase of new equipment and supplies the companyââ¬â¢s need to finance has become apparent by their financial records.Although it is good to have new amenities for the patients, running a company on credit is not always what is best. There is a large need for the Patton ââ¬â Fuller Community Hospital to watch spending and decrease their financial debts. References Apollo Group, Inc. (2013). Patton ââ¬â Fuller Community Hospital. Annual Report 2009. Apollo Group, Inc. (2013). Patton ââ¬â Fuller Community Hospital. Balance sheet as of December 31, 2009 and 2008. Apollo Group, Inc. (2013). Patton ââ¬â Fuller Community Hospital. Statement of Revenue and Expense 2009 and 2008. Financial Data Analysis Financial Data Analysis Daphnnee Johnson HCS 577 March 18, 2013 Sharon Gomes-Sanders Financial Data Analysis After reviewing the balance sheet for Patton-Fuller Hospital for 2008 and 2009, there are significant differences that are noticeable. The retained earnings (or ââ¬Å"Net Worthâ⬠or ââ¬Å"Unrestricted Fund Balanceâ⬠) drastically decreased from 2008 to 2009 (Apollo Group, 2006). The dollar amount decrease is -209,471, this makes a decrease of over 65%. Long-term debt increase to more than 116% from 2008 to 2009 as well (Apollo Group, 2006). This is a massively huge increase.Total current liabilities also increase as a whole by 184. 09% (Apollo Group, 2006). Major differences are also noted on the statement of revenue and expenses. The operating income decreased by 98% from 2008 to 2009 (Apollo Group, 2006). Net income also decreased between these years by the same percentage. Non-operating income decreased by 77% as well. The total revenue and expenses all seem with in normal range, but the operating income, non-operating income, and net income all have decreased and drastically (Apollo Group, 2006). The total revenue increased by 10% that is $41,668. The expenses increased by $25,869 or 5. 1%. These all seem like reasonable slight increases (Apollo Group, 2006). Many factors can contribute to why there are so many fluctuations and changes between 2008 and 2009. This information usually can be found in the organizationââ¬â¢s annual report. Upon reviewing the Patton-Fuller Community Hospitalââ¬â¢s annual report, I could deduct some possible explanations for the drastic change in numbers from 2008 to 2009 (Apollo Group, 2006). One possible explanations is, ââ¬Å"Utilities and other costs ââ¬â contracted maintenance, some professional fees, and computer and other usage fees ââ¬â do not fluctuateâ⬠(Apollo Group, 2006, p. ). This would be an accurate reason the revenue seems so different. Another factor that made Patton-Fuller C ommunity Hospitalââ¬â¢s numbers change so drastically between the two years is the passing of the hospitalââ¬â¢s benefactor, Abigail Baderman (Apollo Group, 2006). This occurred in 2008, but in 2009 in accordance to her will, the hospital received a money donation from her estate. This $1,000,000 donation is noted as an unrestricted donation (Apollo Group, 2006). This unrestricted donation is recorded on the Interim Statement of Income in December 2009 (Apollo Group, 2006). Declines in the stock market and real estate markets resulted in a sharp drop in the return on investment income. This caused PFCH to reassess the value of its investments and, on their auditorsââ¬â¢ advice, to write down those assets (Apollo Group, 2006, p. 3). Another reason the number were so drastically different was because every December Patton-Fuller Community Hospital conducts an annual inventory (Apollo Group, 2006). When the hospital conducted its inventory their expenses for their supplies wer e way underestimated by about a million dollars (Apollo Group, 2006).So this had to be added on as a cost to Decemberââ¬â¢s statement. This underestimate of supply expenses made January to Novemberââ¬â¢s reports not correct, so December had to report the actual figures (Apollo Group, 2006). Therefore, December looked like it was a crazy month for the hospital. ââ¬Å"Following the favorable settlement of some managed care contract disputes, net patient revenue increased by 9% over the previous year, with an average 6% increase in expenses. However, the new arrangement allowed slower payment by the managed care companies, and Patient Accounts Receivable have risen sharplyâ⬠(Apollo Group, 2006, p. ). The Board at Patton-Fuller wanted to take advantage of a heavy discount on new equipment so they moved some money around to purchase the discounted equipment (Apollo Group, 2006). This was possible by using cash and releasing restricted assets, and borrowing as necessary (Apol lo Group, 2006). ââ¬Å"Declines in the stock market and real estate markets resulted in a sharp drop in the return on investment income. This caused PFCH to reassess the value of its investments and, on their auditorsââ¬â¢ advice, to write down those assets (Apollo Group, 2006, p. 3). In conclusion, there were some drastic difference between the ears 2008 and 2009 on both the statement of revenue and expenses as well as the balance sheet. However, all of these significant changes, whether they are positive or negative changes can all be accounted for by various factors. Some of the factors included a generous donation of a million dollars, favorable settlements of managed care contract disputes, investments in new, discounted equipment, and the underestimation of the supply expenses. References Apollo Group. (2006). Patton-Fuller Community Hospital [Multimedia]. Retrieved from Apollo Group, HCS577 ââ¬â Financial Management in Health Care website.
Friday, November 8, 2019
Incorporate These 15 Practices into Your Life to Find Success
Incorporate These 15 Practices into Your Life to Find Success We all have a tendency to stay close within our comfort zones. But what if the biggest growth potential and rewards are just beyond that zone? Or even way beyond it? Here are 15 ways to question your idea of what is normal, and how to expand both that concept and your comfort zone, and make a major difference in the course of your life.1. Question everythingTake nothing for granted. Be like the toddler always asking why. Keep searching for answers and examine norms from every angle. You never know what you might find.2. Be painfully honestBeing the most honest you have ever been is incredibly uncomfortable. It feels alien to tell 100% of the truth. If youââ¬â¢re burning to say something (good or bad) to someone in your life, youââ¬â¢ll never know the value that could be reached by saying it until you try. Start with a letter if the idea of a conversation freaks you out.3. MeditateEspecially when youââ¬â¢re busy, carving out time to sit and do nothing except breathing can mak e you feel insane. But the benefits far outweigh the perceived (negligible) costs. Sometimes, by stopping, youââ¬â¢ll greatly enhance your ability to keep going.4. Learn to be an early riserIt might sound awful, or you might not be a ââ¬Å"morning person,â⬠but imagine what you could get done if you got up extremely early, say 5am, when everyone else is asleep and you have the world to yourself. Begin your day in productive silence.5. Create thingsEveryone fancies themselves a creative person, but itââ¬â¢s so easy to choose Netflix and wine instead of a creative project when we come home from a long day. Persist and find yourself a creative outlet, then nurture it with diligence!6. Save your moneyStart keeping track of every penny you spend. Do this for a few months. Try paying for everything in cash, which will really drive home how much youââ¬â¢re spending. Once you cut the excess, youââ¬â¢ll be shocked at what you can save.7.à Give back to those in needVolunte ering can make you feel less self-centered, less hopeless, and like youââ¬â¢re part of something bigger. Donââ¬â¢t underestimate the value of community outreach.8. Maintain your fitnessKeep track of what you eat and what exercise you do. It may seem annoying and time-consuming, but itââ¬â¢s a great way to see the good vs. harm youââ¬â¢re doing to your body so you can make changes accordingly.9. Eat wellNutritious food helps you perform better. Limit your diet to food that has actual nutrition: lots of organic vegetables, lean proteins, healthy fats, etc. Itââ¬â¢s better to be a weirdo about your food and to outshine the competition than to blend in at parties and be sluggish or unhealthy all your life.10.à Work on your speaking skillsPublic speaking is a daunting thing, but learning to do it adds an invaluable skill to your toolbox. Everyone is scared of it at first. Take small opportunities to cut your teeth and when you really need to stand up in front of a crowd, youââ¬â¢ll be ready.11. Talk to people who interest youIntrigued by someone? Strike up a conversation. What do you have to lose? Worst case scenario: rejection. Best case: a new friend! And rejection is a normal part of life, so there is nothing for you to fear.12. Put away your phoneTake a digital detox every now and then, let your mind wander and mull over projects and problems. Also, put it away in social settings. Constantly checking or looking things up is just plain rude.13. Focus your efforts on one thing at a timeDonââ¬â¢t try all the things at once. Pick one at a time and commit to mastering that thing. Once youââ¬â¢re there, feel free to pick another. The road to mastery is accomplished one task at a time. Intention and attention are important.14. Set scary goalsStretch your limits by setting goals youââ¬â¢re not sure you can reach. Pick something harder and scarier and more uncomfortable than youââ¬â¢ve ever done and give yourself a year to do it. This mig ht be as simple as attempting to run 7 miles when youââ¬â¢ve hardly ever run 1. But the experience of channeling your physical and mental reserves to get it done is almost always worth it.15. Get help if you need itTherapy might be the number one most uncomfortable thing to do. Itââ¬â¢s an exhausting chore to examine your own biases, defenses, motivations, and those of the people in your life. But it always gets you closer to the truth. And can lead to all sorts of breakthroughs in the short and long term.
Tuesday, November 5, 2019
Womens Strike for Equality on August 26, 1970
Women's Strike for Equality on August 26, 1970 The Womenââ¬â¢s Strike for Equality was a nationwide demonstration for womenââ¬â¢s rights held on August 26, 1970, the 50th anniversary of womenââ¬â¢s suffrage. It was described by Time magazine as ââ¬Å"the first big demonstration of the Womenââ¬â¢s Liberation movement.â⬠à The leadership called the object of the rallies the unfinished business of equality. Organized by NOW The Womenââ¬â¢s Strike for Equality was organized by the National Organization for Women (NOW) and its then-president Betty Friedan. At a NOW conference in March 1970, Betty Friedan called for the Strike for Equality, asking women to stop working for a day to draw attention to the prevalent problem of unequal pay for womenââ¬â¢s work. She then headed the National Womenââ¬â¢s Strike Coalition to organize the protest, which used ââ¬Å"Donââ¬â¢t Iron While the Strike is Hot!â⬠among other slogans. Fifty years after women were granted the right to vote in the United States, feminists were again taking a political message to their government and demanding equality and more political power. The Equal Rights Amendment was being discussed in Congress, and the protesting women warned politicians to pay attention or risk losing their seats in the next election. Nationwide Demonstrations The Womenââ¬â¢s Strike for Equality took various forms in more than ninety cities across the United States.à Here are a few examples: New York, home to radical feminist groups such as New York Radical Women and Redstockings, had the largest protest. Tens of thousands marched down Fifth Avenue; others demonstrated at the Statue of Liberty and stopped the stock ticker on Wall Street.à New York City issued a proclamation declaring Equality Day.Los Angeles had a smaller protest, numbering in the hundreds, including women who stood holding a vigil for womenââ¬â¢s rights.In Washington D.C., women marched on Connecticut Avenue with a banner that read ââ¬Å"We Demand Equalityâ⬠and lobbied for the Equal Rights Amendment.à Petitions with more than 1,500 names were presented to the Senate majority leader and minority floor leader.Detroit women who worked at the Detroit Free Press kicked men out of one of their restrooms, protesting the fact that men had two bathrooms while women had one.Women who worked for a New Orleans newspaper ran pictures of the grooms instead of the brides in engagement announcements.Inter national Solidarity: French women marched in Paris, and Dutch women marched at the U.S. embassy in Amsterdam. Nationwide Attention Some people called the demonstrators anti-feminine or even Communist. The Womens Strike for Equality made the front page of national newspapers such as The New York Times, Los Angeles Times, and Chicago Tribune. It was also covered by the three broadcast networks, ABC, CBS, and NBC, which was the pinnacle of extensive television news coverage in 1970.à The Womenââ¬â¢s Strike for Equality is often remembered as the first major protest of the Womenââ¬â¢s Liberation movement, even though there had been other protests by feminists, some of which also received media attention. The Womenââ¬â¢s Strike for Equality was the largest protest for womenââ¬â¢s rights at that time. Legacy The next year, Congress passed a resolution declaring August 26à Womenââ¬â¢s Equality Day.à Bella Abzugà was inspired by the Womens Strike for Equality to introduce the bill promoting the holiday. Signs of the Times Some articles from theà New York Timesà from the time of the demonstrations illustrate some of the context of the Womens Strike for Equality. Theà New York Timesà featured an article a few days before the August 26 rallies and anniversary titled Liberation Yesterday: The Roots of the Feminist Movement.à Under a photograph of suffragettes [sic] marching down Fifth Avenue, the paper also asked the question: Fifty years ago,à they won the vote. Did they throw victory away?à The article pointed to both the earlier and the then-current feminist movements as rooted in work for civil rights, peace, and radical politics, and noted that the womens movement both times was rooted in recognizing that both black people and women were treated as second-class citizens. Press Coverage In an article on the day of the march, theà Timesà noted that Traditional Groups Prefer to Ignore Womens Lib.à The problem for such groups as the Daughters of the American Revolution, the Womens Christian Temperance Union, the League of Women Voters, The Junior League and the Young Womens Christian Association is what attitude to take toward the militant womens liberation movement.à The article included quotes about ridiculous exhibitionists and a band of wild lesbians. The article quoted Mrs. Saul Schary [sic] of the National Council of Women: Theres no discrimination against women like they say there is. Women themselves are just self-limiting. Its in their nature and they shouldnt blame it on society or men. In the kind of paternalistic belittling of the feminist movement and women that feminism criticized, a headline the next day in theà New York Timesà noted that Betty Friedan was 20 minutes late for her appearance at the Womens Strike for Equality: Leading Feminist Puts Hairdo Before Strike.à the article also noted what she wore and where shed purchased it, and that he had her hair done at the Vidal Sassoon Salon on Madison Avenue.à She was quoted saying I dont want people to think Womens Lib girls dont care about how they look. We should try to be as pretty as we can. Its good for our self-image and its good politics.à The article noted that The vast majority of women interviewed strongly endorsed the traditional concept of woman as a mother and a homemaker who can, and sometimes even should, supplement these activities with a career or with volunteer work. In yet another article, theà New York Timesà asked two women partners in Wall Street firms what they thought of picketing, denouncing men and bra-burning?à Muriel F. Siebert, chairman [sic] of Muriel F. Siebert Co., replied: I like men and I like brassieres. She was also quoted saying Theres no reason to go to college, get married and then stop thinking. People should be able to do what theyre capable of doing and theres no reason why a woman doing the same job as a man should be paid less. This article has been edited by and considerable additional material added by Jone Johnson Lewis.
Sunday, November 3, 2019
Weekly questions Assignment Example | Topics and Well Written Essays - 500 words
Weekly questions - Assignment Example Apparently, US companies are tending towards outsourcing their customer service functions to companies that hire staff capable of communicating fluently in Spanish or English. While majority of international US companies have staff that is multi-lingual, most of them would still prefer to hire companies that possess a similar cultural affinity (Cromie & Zott, 2014). Therefore, they will tend to be more likely to outsource functions to locations that share a similar culture, thus preferring near-shoring. Although American companies have benefited immensely from offshore outsourcing in the past, the increasing investments in customer service has made them aware of the costs of miscommunication on their overall business. The US, as of 2013, had several trade sanctions and embargoes against several countries, including imposing embargoes on arms-related exports, financial restrictions, economic assistance restrictions, and dual-use exports controls. The embargo against Cuba is one example, which involves financial, economic, and commercial restrictions first imposed in 1960 and further extended in 1962 to cover almost all forms of imports (Coy, 2012). An arms-trade embargo has been in force since 1958 when Cuban rebels headed by Fidel Castro seized American properties and nationalized them. In addition, further actions to nationalize all privately-owned companies led to an embargo on all Cuban brown sugar imports. The US government responded to Castroââ¬â¢s Cold War alignment with the USSR by widening the scope of trade embargo restrictions, especially after Cuba hosted USSR missiles on their territory (Coy, 2012). This resulted in freezing of Cuban assets in the US and consolidation of all existing restrictions. Finally, in the wake of the shooting of unarmed US planes that killed four US citizens in 1992, the Helms-Burton Act restricted trafficking of property confiscated by the Cuban government
Friday, November 1, 2019
Comparative Evaluation of Classical Realism and Classical Liberalism Essay
Comparative Evaluation of Classical Realism and Classical Liberalism - Essay Example As Morgenthau had tried to focus on through his studies and analysis, the power that a state government generally reflects on the state activities are consequences of the interests that the nation holds as a whole (Pashakhanlou, 2009). The classical liberalism on the other hand throws light on the promotion of government power that needs to be limited to highlight the power of the human beings inhabitant in the state. The primary focus of this belief is thus on individuals being able to be liberal in their activities and yet decide their democratic views on their own. The concept is also not associated with any socialism on the part of the individuals. Rather, their freedom and independence in expression of their political views as well as getting involved in political activities are considered significant in the classical liberalism concept (Koeller, 2003). The Reflections and Impacts of Classical Realism and Classical Liberalism on the international politics: Although the concept o f classical realism tried to link between the human behavior and their activities and thus the conflicts and power struggles occurring in the world of politics, yet the concept could not keep up with its implications till the current times. Considering its implications, it has been observed that the concept has been unable to act on some standard while focusing on the international politics as a whole. If it pointed to some facts of the human behavior leading to conflicts, the theory has not been able to relate that fact to the world politics as a whole. Rather, it has been associated to some parts of the world politics or some sections or groups of people. Moreover, the concept has been proved to be inconsistent since it could not explain the different terms in relation... The classical realism is focused on the conflicts, powers and wars prevailing in the political world on an international level and determines how repeatedly such political conflicts occur in the world. The classical realism concept tries to stress on the causes created by human beings that result in the initiation of political conflicts (Pashakhanlou, 2009). On the other hand liberalism is more concerned about the freedom that human beings deserve. This concept brings into focus the need to understand the requirements of the human beings more than the needs of a state (Koeller, 2003). Thus the two concepts are different in their study of the world politics. However, although having different concepts the beliefs are concerned with the humans and the impacts of the international politics on the lives of the common people. The primary difference in the two concepts lies in the fact that realism focuses on what is happening in actual in the international political world. Considering a comparative study on both classical realism and classical liberalism, it can be understood that both the concepts have been different in their views and thoughts. While realism remained concerned with the reality that occurs as a result of the human activities not considering the structural negligence, the liberalism concept focused on the needful measures that human beings required and deserved as against the importance provided to the political parties or the government authorities.
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