Generally Accepted Accounting Principles and Owners Equity Essays

Generally Accepted Accounting Principles and Owners Equity Essays Generally Accepted Accounting Principles and Owners Equity Essay Generally Accepted Accounting Principles and Owners Equity Essay Chapter 7 Accounting Information Systems Questions 1. What is the right side of an account called? 2. What is the left side of an account called? 3. An organizational scheme used to classify accounts as assets, liabilities, or owners’ equity is known as what? 4. What journal is used to record both the account(s) to be debited and the account(s) to be credited? 5. A collection of specific asset, liability and owners’ equity accounts in known as what? 6. What type of entry is made to adjust the accounts for internal events prior to preparing financial statements? . What type of entry is made to close out a temporary account and transfer the balance to retained earnings? 8. What type of account has an opposite balance to the normal balance of its associated account? 9. Recording the appropriate part of a journal entry to the affected account is known as what process? 10. A listing of all general ledger accounts and their respective balances to ensure that debits equal cred its is known as what? Exercises E7. 1The following events occurred during the first month of business at a local marketing company. Indicate which of the events are accounting events and provide a short justification for your answer. A. The owner invested money from his savings account for start-up costs. B. Employees hired agree to sign a non-compete agreement. C. The owner pays the first and last month’s rent on office space. D. Computer equipment is purchased on account for each employee. E. Three employees attend the Chamber of Commerce meeting to generate sales contacts. F. A client pays for advertising services performed by the company. G. The office supply store across the street is planning a major advertising promotion next month. : E7. 2 Specify in the space provided the effect of each of the following accounting events on assets, liabilities, and owners’ equity. Use I for Increase, D for Decrease, and NA for Not Applicable. Owners AssetsLiabilities Equity ________________________A. Issued preferred stock for cash. ________________________B. Purchased office computers on account. ________________________C. Purchased computer supplies for cash. ________________________D. Returned defective supplies and received a cash refund. ________________________E. Made a payment on computers purchased above. ________________________F. Purchased inventory by making a cash down payment with the balance owed on open account. E7. 3For each of the accounting elements that follow (A-F), indicate in the space provided the appropriate number of the financial statement(s) where the element would appear. 1. Income statement 2. Statement of owners’ equity 3. Balance sheet 4. Statement of cash flows ________A. Cash balance in checking account ________B. Unused supplies ________C. Merchandise sold on account ________D. Stock issued ________E. Utilities expense ________F. Taxes payable E7. 4Various accounts are affected differently by debits and credits. For each of these accounts, sate whether it is increased or decrease by a debit or credit. Also indicate whether the normal balance is a debit balance or a credit balance. The first account is an example. AccountsIncreased byDecreased byNormal Balance A. SuppliesDebitCreditDebit B. Interest Payable C. Equipment D. Fees Earned E. Salaries Expense E7. 5For each of the following situations, prepare the adjusting entry for the month ended April 30 and indicate the effect each adjustment would have on net income. A. Marketing Unlimited has a $20,000 contract with a client to prepare a catalog describing the client’s various products. Payment was to be received when the catalog was completed in June. As of April 30, $9,000 worth of services had been performed. B. Donna’s Consulting, a decorating firm, has an agreement with an apartment developer to decorate the apartment offices and model apartments. Donna will be paid $12,000 upon completion of her decorating services. As of April 30, Donna has completed one-fourth of her decorating services. C. Grant Enterprises rents storage space to a tenant for $200 a month. The invoice for April’s storage fee had not been sent as of April 30. E7. For each of the following situations, prepare the adjusting entry for the month ended August 31 and indicated the effect each adjustment would have on net income. A. The August water bill for the Johnson Company arrived in the accounting department on September 2. The invoice totaled $135. B. Riverside Medical Clinic has a contract with a payroll provider for payroll services. Riverside pays its employees semi-monthly. The payroll provider charges Riverside $250 for each payroll it processes and bills on the first day of the month after the services are provided. C. Camaron, Inc. borrowed $2,000 on August 1. Camaron must repay the principal and interest of 9 percent annually 90 days from the date of the note. Camaron prepares monthly financial statements. E7. 7After its first year in business, Aaron Distributing, Inc. needs to prepare its financial statements. Given the following trial balance, prepare the income statement and statement of retained earnings for the year ended December 31, 2003. Dividends of $1,000 were paid during the year and are reflected in the trial balance. There were no additional capital stock transactions during the month. ____________________________________________________________ _____ AARON DISTRIBUTING, INC. Adjusted Trial Balance December 31, 2003 DebitsCredits Cash$6,140 Accounts receivable2,350 Prepaid insurance3,180 Vehicle12,500 Accumulated depreciation- vehicle$1,000 Office equipment25,400 Accumulated depreciation- office equipment3,630 Accounts payable1,930 Notes payable7,500 Wages payable2,170 Capital stock25,000 Retained earnings1,000 Fees earned45, 500 Advertising expense6,000 Depreciation expense4,630 Insurance expense1,200 Interest expense750 Maintenance expense2,450 Utilities expense5,780 Wages expense15,350 ______ Total$86,730$86,730 ___________________________________________________________ ______ E7. 8Refer to E7. 7. Prepare the balance sheet for Aaron Distributing, Inc. as of December 31, 2003. E7. 9Refer to E7. 7. Prepare the closing entries for Aaron Distributing, Inc. as of December 31, 2003. E7. 10The adjusted trial balance for Nick’s Golf Supplies follows. Determine the net income or loss for the month of November and the balance in the Retained Earnings account that would appear on the balance sheet. ____________________________________________________________ ______ NICK’S GOLF SUPPLIES Adjusted Trial Balance November 30, 2003 DebitsCredits Cash$1,340 Supplies2,870 Inventory19,590 Equipment15,225 Accumulated depreciation- equipment$10,875 Accounts payable2,440 Capital stock20,000 Retained earnings5,920 Sales16,000 Cost of goods sold10,500 Advertising expense100 Depreciation expense2,175 Supplies expense435 Wages expense3,000______ Total$55,235$55,235 ____________________________________________________________ ______ Problems P7. 1Kendall Corporation began operations on March 1, 2003 and completed the following transactions during its first month of operations. A. Issued common stock for $100,000. B. Paid $18,000 for a one-year lease on office space. C. Purchased office equipment costing $35,000 by paying $5,000 cash and signing a five-year note for the balance. D. Purchased office supplies on account, $750. E. Sent a bill for $4,500 to a customer for services performed. F. Received $1,000 from a customer for services to be performed next month. G. Paid employees for hours worked, $1,025. H. Paid half of the amount owed for office supplies in transaction (D), $375. I. Received, but did not pay, the monthly telephone bill, $275. J. Paid a dividend to owners, $2,000. Required: 1. Determine the effect of each of the preceding events on the accounting equation. . Prepare the general journal entries to record each of these events. Note you may want to set up T-accounts to keep track of some accounts. Do not prepare the adjusting entries. 3. Prepare the income statement for the period. 4. Prepare the statement of cash flows for the period. 5. Prepare the statement of retained earnings for the period. 6. Prepare the balance sheet at the end of the period. 7. Prepare the closing entries. P7. 2The following accounting events (A-I) affected the assets, liabilities, and owners’ equity of the Jackson Company during the fiscal year ended September 30, 2003. A. Purchased $23,400 in merchandise inventory for cash. B. Sold $45,500 in merchandise inventory to a customer for $68,250 cash. C. Purchased $16,900 in merchandise on open account. D. Sold $34,840 in merchandise inventory for $52,260 on open account. E. Received and paid the utility bill, $745. F. Paid employees $5,900 for wages earned. G. Received a partial payment from a customer on account, $37,700. H. Paid rent for the current month, $7,800. I. Recorded depreciation on store equipment, $3,900. Required: 1. Determine the effect of each of the preceding events on the accounting equation. 2. Prepare the general journal entries to record each of these events. Note you may want to set up T-accounts to keep track of some accounts. 3. Prepare the income statement for the period. 4. Prepare the statement of cash flows for the period (ignore beginning balances). P7. 3For each of the following items (A-L) indicate on which financial statement you would expect to find it. Some items may appear on more than one statement. 1. Income Statement 2. Statement of owners’ equity 3. Balance sheet 4. Statement of cash flows __________A. Cash, ending balance __________B. Sales to customers __________C. Accounts receivable _________D. Cash received from customers __________E. Cost of goods sold during the period __________F. Office supplies on hand __________G. Office supplies used during the period __________H. Ending retained earnings __________I. Taxes payable __________J. Dividends paid during the period __________K. Wages payable __________L. Cash paid for merchandise inventory P7. 4Everett Photography specializes in engagements and weddings, reunions, and family portraits. Everett is reviewing the following analysis of events provided by his accountant, but he cannot understand this analysis. Describe the events for Everett. A. Photo supplies debit, $2,000 Accounts payable credit, $2,000 B. Cash debit, $500. Unearned revenue credit, $500 C. Equipment debit, $5,000 Note payable, $5,000 D. Cash debit, $850 Revenue credit, $850 E. Accounts payable debit, $400 Cash credit, $400 F. Unearned revenue debit, $500 Revenue credit, $500 G. Accounts receivable debit, $2,500 Revenue credit, $2,500 H. Notes payable debit, $200 Cash credit, $200 I. Expense debit, $1,500 Photo supplies credit, $1,500 P7. 5Brandon’s Snow Removal Service has a fiscal year end of June 30. The unadjusted trial balance is followed by information for adjustments. ___________________________________________________________ ______ BRANDON’S SNOW REMOVAL SERVICE Unadjusted Trial Balance June 30, 2003 DebitsCredits Cash$10,140 Accounts receivable12,250 Supplies3,670 Prepaid insurance3,040 Buildings76,800 Accumulated depreciation- buildings$15,360 Equipment66,400 Accumulated depreciation- equipment13,280 Accounts payable1,755 Unearne d fees3,360 Note payable52,000 Capital stock50,000 Retained earnings1,960 Fees earned45,720 Advertising expense4,000 Repairs expense2,200 Supplies expense1,435 Wages expense3,500______ Total$183,435$183,435 ___________________________________________________________ ______ Adjustment data: A. Unused supplies on hand, $250. B. Depreciation on buildings, $3,840. C. Depreciation on equipment, $6,640. D. Unearned fees still unearned, $1,000. E. Salaries earned but not yet paid, $360. F. Accrued interest on the note, $430. G. Fees earned but not recorded and not received, $600. Required: 1. Prepare the adjusting entries. In some instances, it will be necessary to establish new accounts for items not shown on the unadjusted trial balance. 2. Determine the net income or loss for the period. 3. Prepare the closing entries. Case Select a company that is featured in this week’s issue of BusinessWeek. Using the company’s annual report, answer the following questions: A. Examine the balance sheet of this company. Which accounts have debit balances and which accounts have credit balances? B. Trace the net income from the income statement to the statement of owners’ equity. C. Trace the ending balance of retained earnings from the statement of owners’ equity to the balance sheet. D. Trace the ending balance of cash from the statement of cash flows to the balance sheet. E. What is the date for the end of the accounting cycle?

5 Rules for Using Logic to Order Lists

5 Rules for Using Logic to Order Lists 5 Rules for Using Logic to Order Lists 5 Rules for Using Logic to Order Lists By Mark Nichol At least five factors dictate how items in an in-line list a series of items within a paragraph, as opposed to a vertical list are organized. (See an earlier post about in-line lists.) It’s all about the context: alphabetization, chronology, complexity, interrelationship, or sequence. (Guess which context I chose for the preceding sentence.) 1. â€Å"Our shop specializes in teak, ebony, and mahogany furniture.† The store may stock more teak than ebony and more ebony than mahogany, or the order may reflect relative prices, but the sentence does not explicitly or implicitly express either idea. In such ambiguous cases, alphabetical order is an appropriate default setting: â€Å"Our shop specializes in ebony, mahogany, and teak furniture.† 2. â€Å"The major US wars of the nineteenth century were the Mexican-American War, the Civil War, and the War of 1812.† The presentation of information in this sentence does not justify the order in which the list items are given. If it specifically referred to the relative cost in human lives or in dollars, for example, then the sequence would follow that theme, but in the absence of an obvious context, reference to historical events should be chronological: â€Å"The major US wars of the nineteenth century were the War of 1812, the Mexican-American War, and the Civil War.† 3. â€Å"Among his favorite musical pastimes are drumming in a world music ensemble, yodeling, and playing the harpsichord.† Again, absent a contextual framework for a list, it’s best to impose order. In this case, the somewhat amorphous descriptions don’t readily admit an alphabetical scheme, so perhaps, for euphony, the items should be arranged from simplest to most complex in terms of syllabication: â€Å"Among his favorite musical pastimes are yodeling, playing the harpsichord, and drumming in a world music ensemble.† 4. â€Å"It is allowed in some countries, forbidden in a few, and tolerated in others.† This list describes three degrees of tolerance for a certain policy, so the items should be listed in an ascending or descending order: â€Å"It is allowed in some countries, tolerated in others, and forbidden in a few.† 5. â€Å"Take a look at the map, and you will see that Scandinavia consists of Norway, Finland, Denmark, Iceland, and Sweden.† Without the reference to the map, this sentence could be organized by any one of several schemes, including alphabetical order, geographical location, and relative size. But because speakers of English generally read left to right, and maps are usually oriented to the north, a west-to-east organizational scheme seems most appropriate: â€Å"Take a look at the map, and you will see that Scandinavia consists of Iceland, Denmark, Norway, Sweden, and Finland.† (OK, Denmark’s westernmost point is slightly to the east of Norway’s, but would you separate the twins Norway and Sweden?) These contexts are not always mutually exclusive: In a sentence like â€Å"The Olympic medals are gold, silver, and bronze,† the scheme could be described as one of interrelationship (gold is more valuable than silver, which is more valuable than bronze) or sequence (gold is for first place, silver for second place, and bronze for third place). But that’s not the point; the idea is to provide some framework any framework for a list so as not to distract the reader. Sometimes, a list’s lineup is determined more by tradition than anything else: â€Å"The original Three Stooges consisted of Moe, Larry, and Curly.† Moe was the leader of the group, but there’s no reason to mention Larry before Curly rather than the other way around except that it seems to trip off the tongue more easily that way. Sometimes, that’s as good a reason as any. 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:Coordinating vs. Subordinating Conjunctions50 Synonyms for "Assistant"Ebook, eBook, ebook or e-book?

Marketing Intelligence Report Essay Example | Topics and Well Written Essays - 2500 words

Marketing Intelligence Report - Essay Example They should devise suitable plans and choose appropriate methods in order to gain high quality marketing information to analyse and evaluate. To this end, the process of Marketing Intelligence is essential. This paper will identify appropriate marketing intelligence requirements for business decision-making that are required to design, plan and implement a marketing intelligence programme. This will be done by focusing on how quantitative and qualitative information can be interpreted and coherently presented with the appropriate intelligence that leads to effective marketing and business decisions. The process, quality and outcomes of a marketing intelligence project will be evaluated to substantiate the report. The paper will examine the marketing intelligence issues relative to financial institutions in the UK. The Marketing Concept and Marketing Intelligence Marketing is the procedure through which an organization plans and executes the creation, promotion, pricing and distribution of goods and services to sell and create satisfaction for consumers and to meet organizational objectives. It is thus required for the organization to focus on consumers in order to understand their needs and to make them satisfied in the shortest possible time and in the most efficient ways that prove to be beneficial for both consumers and the organization. This implies that any organization has to get involved in gathering information relative to consumer needs and collect marketing intelligence in order to efficiently meet the given needs. Marketing research is a crucial element of marketing intelligence and helps in improving the management’s decision making process through the availability of timely, specific and authentic information. All decisions taken by the management create specific needs for information without which the pertinent strategi es cannot be developed. In the context of financial institutions in the UK, market intelligence implies the ability of the institution to collect market information in objective and systematic ways and to effectively analyze and interpret the same. This information should be applied in the right context to come up with strategic proposals and action strategies. The application of the information in the right context is the element that differentiates marketing intelligence from market research. It essentially refers to the aspect of information gathering relative to the wider market intelligence processes. A market intelligent financial institution has the ability to ascertain the kind of efficient marketing research tools that are most applicable to resolve its current problems. It implements the most efficient strategies in ensuring outcomes that are reliable and of high quality. Eventually, such institutions are able to incorporate the outcomes of the research to develop efficien t strategies (Kim and Mauborgne, 2004 ). The process of gathering marketing intelligence The process of gathering marketing intelligence for financial institutions is characterized with a gap in terms of tools that enhance their operations. In most cases, the research outcomes are not fully scattered across the entire institution, which prevents them from being effectively included in the business operations. Mostly, marketing research is an isolated effort that does not allow the results to be acted upon effectively. In addressing this issue, it is important to develop a systematic strategy that takes the institution through the complete procedure of marketing activities from designing to implementing and applying. The institution should determine the objectives and

Analytical paper on either Daisy Miller Essay Example | Topics and Well Written Essays - 1000 words

Analytical paper on either Daisy Miller - Essay Example The heroine of the story Daisy miller is a typical representative of American life. Winter Bourne first meet this girl of beauty of charm in Vevey , Switzerland. At the first sight itself Winterbourne is attracted towards her and thinks that all Americans are like her. After a few talks with her he remarks that the young lady is â€Å"really not in the least embarrassed.† Winter Bourne came to know about her father that he is veryrich and does not like European culture. The free will of Daisy is exploited by Winter Bourne though he knows that such advancement in behavior is not polite. He continues to keep in relation with her against the opposition of his aunt Mrs. Costello. She considers Daisy as a disgraceful character only because that she agrees with Winterbourne to visit the Chateau de Chillon immediately after they have known each other for only half an hour. â€Å"I haven’t the least idea what such young ladies expect a man to do. But I really think that you ha d better not meddle with little American girls that are uncultivated, as you call them. You have lived too long out of the country. You will be sure to make some great mistake.† What the readers feel at this moment is about the absolute innocence of the character Daisy Miller. She is incautious and behaves according to her own impulses instead of vigilance and rule. This is the typical nature of the Americans. She was bold enough to break the barriers of the European culture even if it happens unknowingly. During their visit Winterbourne informs her about his coming visit to Geneva the next day. Daisy expresses freely to him her sadness of the event and asks him meet her later. The lack of knowledge and experience, both the leading characters face in the story is also a mindful attempt from the writer .In Rome Daisy and Winterbourne meet meeting the parlor of Mrs. Walker. When he comes to know about the relation between Daisy and Giovalli, he doubts whether he failed to unders tand Daisy. It is more clear when he sees the two sitting their in colosseum and Winterbourne is unable to understand the right and the wrong. One of the main themes of the story is Winterbourne s question about Daisy’s innocence. It can also be considered as ignorant or untamed etc. At first he considers Daisy as merely ignorant and harmless. But when the story progress he even doubts her mindset, lack of concern for modesty etc. The problem of communication is also a major theme with regards to the relation between Daisy and Winterbourne. Daisy reacts on impulses to the world around her without bothering about the response and felling of the public. Winterbourne on the other hand who is a typical representative of European American culture often feel inwardly. He always thinks about how to view Daisy. He even applies the known conventional rules. Towards which Daisy seems to be ignorant. The incapability of Winterbourne to come deep in the life of Daisy is due to his lack o f compassion. Sometimes we feel that fate of Daisy is due to Winterbourne and he himself is the leading character of the novella. His waiting and trying to find a proper answer to the questions in his mind about life seems to of misuse at the end of the story. Daisy is affected by ‘roman fever ‘and dies at the end. Only at that point Winterboune comes to understand that Daisy is innocent. The author himself says that the theme of this novel is innocence

Relationship in Cousin Kate Essay Example for Free

Relationship in Cousin Kate Essay The crisp summer air filled the local park, the sun burning down, everyone wanted some fresh air-the park was packed. A young couple lounging on the fresh grass having a barbecue, the juicy aroma of sausages floated through the park, making everyone hungry. Across from the couple parked precariously on an old patch of grass was an ancient ice-cream van. The old, decrepit van had been in the family for years, paint peeling, bodywork rusting, the ice-cream van was fit for the dump, but as if transfixed, everyone in the local park was swarming to the van, tired parents, bored teenagers-everyone needed some refreshment. The ice-cream van driver a sweaty OAP, looking worn and fed up, his eyes scanning the crowd,hoping for some refuge from the swarm of impatient customer. Beads of sweat dripping from his forehead, handing out melting ice-creams laden with sprinkles, the summer heat was all too much. Close to the van was a young mother, struggling to control her two troublesome toddlers fighting with their younger sibling,sitting in a rather worn looking pram. Her oldest child, seemingly unaware, was clicking away on her phone. Baby crying, mother screaming, she was quickly attracting the attention of passers-by. The young mother was trying to explain to her children she had no money for ice-cream. Tired and confused she attempted to calm down her noisy children, stopping to pick up her crying toddler who had just fallen over, whilst trying to make a run for it towards the trees;she narrowly missed being trampled by a passing runner and his personal trainer. The sweaty, runner, looked nervously around the park, his eyes longingly glancing towards the ice-cream van, licking his lips, wishing he could gulp down an ice-cold can of coke. Rather large in comparison to his personal trainer- a young, fit female. He was finding it hard to keep up, begging her to slow down. Tiredly trying to tug-down his sweat-drenched West Ham t-shirt he came to a stop, collapsing right in the middle of the worn patch of grass, a group of boisterous boys were playing a rowdy game of football. Out of the usual gang playing football, one boy was already perched on a nearby bench being comforted by his concerned mother, clumsily dabbing anaemic looking antiseptic onto his rather badly grazed knee. Other players were taking a break, sitting on patches of grass licking rapidly melting ice-creams, whilst watching the carnage occuring on the pathetic looking pitch. One over-excited boy lobs the battered ball towards a passing couple, hand in hand the old couple quicken their pace, retreating from the brutal match. The old couple carry on along the path, leaning on their walking sticks for support. The old lady’s dress softly flaps in the wind, exposing her swollen feet clad in thick socks with sandals. Their aged faces crinkling into smiles as they watch the sunset. Their eyes wide through their magnifying-glass shaped spectacles. The local park is gradually cloaked in datrkness, the park slowly clears, until all you can hear is the gentle laughter ringing from the late night barbecues and midnight strollers. Wandering through the park, engulfed by my thick coat, I stare around me with disgust. The once green and beautiful park is now grey and boring; damaged by youths. However, the park is the place where I can just come and think: its quiet and peaceful and I feel free; away from the bustle and noise of the city. There is a chill breeze in the air, therefore most people are inside their warm houses, clustering round their coal fires, but this is when I like it best. To me, wrapped up in layers and scarves, it only feels fresh, not cold and I can think better when Im alone. I stare at the climbing frame, once bright and colourful with a shiny slide, but now the only colour is the dull rusty red of the metal and the black of the graffiti covering it. My eyes glaze over while I reminisce about happier times spent on the climbing frame, and how I used to fly through the air, aided by the monkey bars, just like a chimpanzee swinging through a tree. The trees in the park creak and groan as the wind picks up. Leaves rustle at my feet and my hair is whipped around my raw face by unseen hands. I disappear inside my warm jacket and spy the swings over in the corner. As I sit on the only swing not broken by vandals, one gloved hand entwined round the chain, and my feet scuffing at the tarmac, I gently propel myself forward and back in gentle rhythm. I am lost in my own world. Absent-mindedly my free hand delves deep into the mystery of my pocket and finds a single, solitary chocolate truffle. I unwrap the truffle slowly, so as not to damage the shiny wrapper. It has a wonderfully rich smell that only chocolate has and the creamy centre of the truffle warms my frozen insides as it makes its journey to my stomach. The roundabout is twirling through the wind in the distance, but I cant see it. I am entranced. I cant tear my eyes away from the wrapper fluttering in my hands. Its iridescent quality is making me feel tranquil and serene. My eyes swim in and out of focus as my vision is replaced by one from a long time ago. Parts of Goole have been flooded following heavy rain. Firefighters were called to the East Riding Council offices in Church Street after the building was struck by lightning. Emergency services said flooding was localised and advised people to check the Environment Agency website for the latest flood warnings. At present the Met Office is forecasting Hull will escape the rain this evening (Thursday). However, heavy rain is forecast for the city and county from mid-morning tomorrow (Friday). John Skidmore, head of streetscene services at East Riding of Yorkshire Council, said: We have been alerted by the Met Office of heavy rain which will arrive on the east coast at 7am and move across the entire region which could lead to potential flooding issues. We have suspended all grounds, highway and street sweeping operations tomorrow so we have staff available should we need to activate any emergency plans. We will have staff at locations across the East Riding letting us know how heavy the rainfall is and if there are any areas of localised flooding so we can deploy services where we need them quickly. The rain is predicted to arrive on the east coast at 7am and move out of the area early afternoon. Driving conditions in tomorrow morning’s rush hour could be potentially hazardous due to surface water. I would urge drivers to allow extra time for their journey and drive accordingly. South Yorkshire’s public organisations have been widely praised for keeping people safe after last summer’s unprecedented floods. Now a new report aims to ensure any future flood would be met with an even better response for the people of South Yorkshire. The â€Å"Final Report on the Flooding of Summer 2007† highlights how the investment in emergency planning over the last decade proved its worth in ensuring that the response was of a high standard. Tragically, two people lost their lives in the early stages of the flooding, but the number of casualties would have been much higher had the response of emergency services, and other partners, not been so well co-ordinated. The report has been produced by South Yorkshire’s Local Resilience Forum (LRF), a high-level partnership of the area’s emergency services, local authorities, health authorities and other key partner agencies. The 13-page report praises the â€Å"prompt action by responding organisations† to keep people safe, and notes that effective recovery planning meant there has been â€Å"no large dislocation of communities to areas outside of the county as has happened elsewhere. The report also looks at areas of the response which provide lessons to be learned in the event of any future flood. The ‘Gold’ command which led the partnership’s response â€Å"proved effective in managing rapidly unfolding events such as the potential collapse of the dam at Ulley Reservoir,† but several improvements to the way that command structure operated have been identified. Steps are also being taken to improve the flood warning systems to provide a quicker indication that flooding might be on its way. Action is already under way to address 26 key recommendations, some of which provide an overlap with the recommendations of the national interim Pitt Report, which was published on 17th December 2007. The Environment Agency is already planning to install additional flood warning equipment to the north and west of Sheffield. A new, specially-designed ‘Gold’ command location is also being developed in the county. This means that in any future flooding – or similar major emergency South Yorkshire’s response will be informed not only by training exercises, but by improvements developed from real-life events. Chief Constable Meredydd Hughes, chair of the South Yorkshire LRF, said: â€Å"The flooding of summer 2007 led to a tremendous response by everyone involved, which demonstrated the value of all the planning and training that has taken place for many years. â€Å"However, no amount of foresight could have fully prepared us for such an unprecedented situation. It is right that we now reflect on the things we would do better in any future flooding events, as well as the excellent work which took place last summer. †

My personal Goals Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚   The personal goals that I want to achieve as a student of the University of Phoenix are in the education and career areas of my life. In my education, my major goal is to gain knowledge in computers and network administration, eventually culminating in a Bachelor of Science in Information Technology. I also wish to strengthen my grammar and interpersonal skills. In my career, my goal is to either advance from my current career as a paralegal to that of an office manager or to enter into a different career as information technology department administrator. I will use staff and university services in order to achieve my goals in a reasonable timeframe with limited obstacles. To achieve these goals I plan on using the University of Phoenix’s classes and academic services and to eventually use the degree I will receive from the university. To achieve my education goals I plan on using classes and academic services provided by the University of Phoenix. To strengthen my grammar and interpersonal skills, I plan on taking classes at the University of Phoenix that will give me more confidence and experience in writing and communication. I also plan on attending writing workshops that the University of Phoenix offers and use of the Center for Writing Excellence to help me as well. To gain knowledge and training in computer and network administration I plan on taking the computer courses that the University of Phoenix offers. I plan on taking computer-...

Muffler Magic

They are young, energetic and willing to learn from the ground up. For Intermediate technicians. I recommend trade school and trade school graduates. These individuals have more than the basic skill set and have chosen their career path. For senior technicians, I recommend to first look to hire within. These individuals know the business and are familiar with the daily operations and company expectations. Next I would look at advertising in the local paper, internet and Job fairs. B. My recommendation for selecting these Individuals would consist of a rigorous here prong assessment of their skill level.This would consist of a Job knowledge test, a structured interview and work sample simulations (Desire, 2010) to test the validity of their knowledge. I also recommend background checks and references. C. My recommendation for training would consist of various skill assessments for all levels of employees. This would include new employee orientation for all newly hired employees' regar dless of skill level. I recommend that a classroom environment be established so that each level (novice, intermediate and senior) to chive the proper training.This could ensure that they receive the proper training to any oral, written, and on-the-job training for all certifications. The classroom should have several automobiles for safe and more detailed hands on experience. II. The following are my suggestions for three questions that Ron Brown should Include In a structure EAI Interview Tort experienced technicians. A. â€Å"One of our company's biggest challenges is safety. How would you deal with b. â€Å"Have you accomplished something you didn't think was possible? † c. â€Å"How long would you stay with the company? Ill.If I were Ron Brown, I would implement the professor's recommendation to start paying for sick days, because of the following: a. The first reason I would implement paying sick days is that safety should be priority one! Both the safety of our emplo yees and that of our customers. An employee could lack the necessary attention to detail if they are on some type of over the counter medication. This could cause some type of accident, either in the shop or with a customer's automobile while it is on the road. This could lead to sever doily injury and potential lawsuits. . Work production could come to a near halt if one contagious employee comes in and contaminates the entire shop. Instead of one employee out, you end up with four-five. C. Due to time constraints to ensure the vehicle get in and out in a timely manner, it is imperative that each employee is working at their Max potential. While 50% production might be better than zero, it means nothing if the work is not done properly. ‘V. Ron Brown should implement the professor's skill-based pay plan in its present form, because of the following: .This would allow for each employee to know where they stand in regards to compensation with their skill set and abilities. This could help motivate employees to acquire more skills; this would intern lift the overall skill set of the shop b. If they are looking for career progression, this would provide them with a clear set of goals for each to strive for. C. If employees know that the possibility for progression is there and is attainable, it could also help cut down on turn-over. V. Ron Brown should not implement the professor's incentive pay plan, because of he following: a.This could create a divided shop as each team would be in constant competition wilt can toner. You would a nave to ensure Tanat all teams were AT equal strength with the same amount of team members all trained on the same level. This could create a hostile work environment if one team is under staffed or under trained. B. This could promote individuals coming in when sick or not taking the necessary time off that they might need. Again, the safety of the employees and customers should be the priority. C.There is the appearance on so many different variables that it would be difficult to properly determine if a team has been more productive that another. You have to factor in the type of work done, how labor extensive, time-off for employees, safety and you still have to ensure that each technician still receives the proper training in the proper environment. Employees would be so busy competing for money. This could be a time consuming process that ends up costing more than its worth. Desire, G. (2010). Human Resource Management. New Jersey: Prentice Hill.

Impact of gamma rays on the germination

To find out LD50 dose for the seed and urther investigate the influence on germination and seedling parameters. The experimental results revealed that the percentage of germination had decreased after irradiation and the effect become stronger with increase of gamma dose. Parameters such as germination percentage, speed ot germination, mean daily germination, peak value and germination value had significantly decreased with increased irradiation doses. Similarly seedling parameters viz. , Root length, Shoot length, Vigour index and Root/Shoot length ratio expressed higher reduction at higher doses as compared to non irradiated control.The study clearly indicated ncrease in the deleterious effects of gamma irradiation at regular intervals, with attainment of LD50 at a dose of 1. 50 kGy. Keywords: Gamma irradiation, Groundnut, Seed germination, Groundnut (Arachis hypogaea L. ) is popularly known as peanut. It is one of the world ‘s most popular oil seed crops, cultivated in more than 100 countries of six continents. It is the single largest source of edible oils in India and constitutes roughly about 50 percent of the total oilseeds production.Among the major Groundnut growing states there has been consistent increase in area under cultivation in Andhra Pradesh. The groundnut seed mainly comprised of protein, fat, carbohydrate which make it sensitive to radiation induced stress. Among the environmental stresses, the radiation is the most important factor, which limits production of groundnut. This would result in drastic reduction in crop yield and magnitude of reduction would depend on groundnut varieties. Not only the yield of Groundnut but also the quality of products decreases under radiation stress.The seed stage is a convenient phase in the plant's life cycle for use in radiological studies to determine relative radio sensitivity of species and the effects of various actors on radio sensitivity. Earlier experiments in this field have indicated that io nizing radiation could cause permanent genetical effects, lethal or beneficial mutations, morphological modifications and other effects in plants. Several factors may be involved in the inhibition of germination and the growth of the plants from seeds following their exposure to high irradiation doses.A number of radiobiological parameters are commonly used in early assessment of effectiveness of radiation. Methods based on physiological changes such as inhibition of seed germination and hoot and root elongation have been reported for detection of irradiated legumes. Therefore, in present study the response of groundnut seed (cv. Narayan') to gamma radiation stress on germination and seedling parameters of groundnut was investigated compared to non irradiated seed. ASIAN J. EXP. BIOL. SCI. VOL 4 (1) 2013 61 Impact of Gama Rays on the Seed Germination and Seedling Parameters of Groundnut (Arachis Hypogaea L. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ M. Aparna et al. MATERIALS AND METHODS T he material for the present study comprised of seed of groundnut variety Narayan'. 100 seeds were taken in 0. 1 mm thick polythene bags of 1 5 X 22cm dimension and ealed. The bags were exposed to gamma irradiation wit n doses ot O 1. 30, 1. 50, 1. 70, 1. 90, 2. 10 and 2. 30 kGy. Samples were irradiated in continuous gamma sterilization plant (GC 5000, designed by Board of Radiation and Isotope Technology, Mumbai) with 444 TBq (12000Ci) and Cobalt60 source with a specific activity of 3. 01 kGy/hour at Quality Control Laboratory, Acharya N.G. Ranga Agricultural University, Rajendranagar, Hyderabad- 500 030 and were compared with the observations made on untreated control. The material for irradiation was placed in an irradiation chamber located in vertical drawer inside the Lead flask. Radiation field was provided by a set of stationary Cobalt60 source placed in a cylindrical cage. The source was doubly encapsulated in corrosion resistant stainless steel pencils and was tested in acco rdance with international standards. Two access holes of 8 mm diameter were provided of service sleeves for gasses, thermocouple etc. Mechanism for rotating/stirring samples during irradiation is also incorporated. The quantity of absorbed dose (kGy) can be defined as the amount of energy absorbed per unit mass of the matter at the point of interest. The experiment was carried out as per Completely Randomized Design CRD). The irradiated seed along with nonirradiated control were sown in petridishes in the laboratory. Data on germination and seedling parameters were recorded seven days after sowing under ambient condition. Germination percentage was calculated using the formula as per ISTA [10].Speed of germination of the given sample was calculated according to the formula given by Maguire [16]. Similarly, other germination parameters viz. , Mean daily germination, Peak value (Edwards [9]) and Germination value (Czebator [7]) were calculated. Seedling parameters like Shoot and root length were measured using ten seedlings ollected at random from each sample on 7th day from the seeds subjected to germination test. The shoot and root length were measured in centimeters (cm) using a scale and root/shoot length ratio was calculated using the estimates of seedling length.

How to Easily Get Iron Out of Your Breakfast Cereal

How to Easily Get Iron Out of Your Breakfast Cereal ​Cold breakfast cereals are usually fortified with iron. What does the iron look like? Use this easy experiment to find out. It only takes about 15 minutes! What You Need 2-3 cups fortified cerealMagnetBowlSpoon or another utensilWaterBlender (optional)Napkin How to Get Iron from Breakfast Cereal Pour the cereal into the bowl or blender.Add sufficient water to completely cover the cereal (its not an exact measurement - you can add as much as you like as iron doesnt dissolve in water)Mash the cereal with a spoon or mix it with the water using a blender. The more finely ground the cereal is, the easier it will be to get the iron.Stir the magnet through the crushed cereal. Iron is heavy and will sink, so be sure to pay attention to the bottom of the bowl. If you used a blender, make sure you can get to the particles at the bottom of the jar.Look for the black fuzz or iron on the magnet. Its easiest to see the iron if you wipe the iron on a white napkin or paper towel. Mmmm Mmm Good!

LSAT Tricks from an Insider

LSAT Tricks from an Insider The makers of the LSAT are famously mysterious, but that doesn’t mean you can’t get inside their heads. Teaching LSAT prep classes has given me some unique insights into the how and  why of the test; the following tips- one for each section of the LSAT- should help you crack LSAC’s code on test day. LSAT Trick #1:  Memorize Argument Types Section: Logical Reasoning The vast majority of questions on the two Logical Reasoning portions of the LSAT contain a full argument: one or more premises and a conclusion. The conclusion is the thing the author is trying to prove, and the premise is some evidence that supports that conclusion. A tried and true way of scoring big on the Logical Reasoning portion is to memorize a  list of those argument types  then look for them on test day. Here’s an example of a common argument type, often referred to as excluding alternatives: There are two restaurants in this town- Roach Hut and Beef in a Cup. Beef in a Cup is closed for health code violations. Therefore, we must eat at Roach Hut. We’ve eliminated every possible alternative, so we can conclude that we must go with the only one left. Arguments like this show up on every LSAT. There are also mistakes that show up regularly in arguments, and the LSAT tests your understanding of them. Here’s an example of a flaw that some refer to as an exclusivity flaw: Imagine that, in the town referenced in the argument above, there was a third restaurant, Road Kill Bar Grill. If you made the exact same argument- excluding one restaurant- without showing that this third option was impossible, you would’ve committed an exclusivity flaw. On the test, two questions can look different on the surface- one might be about moon rocks and another about ancient history- but they may very well just be different contexts for the same type of argument. If you memorize the argument types and argument flaws before test day, you’ll be light-years ahead of the competition. LSAT Trick #2:  Use Your Game Setup More Than Once Section: Analytical Reasoning (Games)   Let’s say question #9 asks you, â€Å"If C is in slot 7, which one of the following must be true?† You dutifully create your Logic Games setup with C in 7, get the answer and move on. Guess what? You can use the work you did on question #9 on later questions. For example, another question might ask something like, â€Å"Which of the following could be true?† If there’s an answer choice that matches the setup you already made for question #9, you’ve already proven that it could be true, and so you’ve got the right answer without doing any work. If you can use your earlier work to knock out a few answer choices, you have a better chance of getting the later question right. If you can knock out all four wrong answers, then you’ve got the right answer by process of elimination. The takeaway here is don’t do more work than you have to. LSAT TRICK #3: Find the Argument Structure Section: Reading Comprehension It’s useful to think of a passage in the Reading Comprehension section as a really long (and boring) Logical Reasoning argument. Since there are generally between one and three arguments being made in any Reading Comprehension passage, and we know that an argument is made of premises and a conclusion, look for those premises and conclusions as you read. Find the structure of the argument to help you understand whats being asked.   These things are very often conclusions: A cause and effect relationship; a hypothesis; a recommendation that a course of action be taken; a prediction; an answer to a question. These things are very often premises: An experiment; a scientific study; scientific research; an example; an expert’s statement; a laundry list of items in a category. Here’s an example of something you might see on test day: The author says that smoking causes cancer. Then he talks about a study that shows that people who smoke are far more likely to get cancer than those who don’t. The cause and effect relationship is the conclusion, and the study is a premise that supports it. You’ll get tested on your understanding of how those two things relate to one another. About the Author Branden Frankel is an LSAT instructor for  Blueprint LSAT Preparation. Prior to teaching, he scored a 175 on the LSAT, got his JD from UCLA, and practiced patent law. You can find more of his insights at  Most Strongly Supported | LSAT Blog, through BluePrint LSAT Prep.   About BluePrint LSAT Preparation Blueprint students increase their LSAT score by an average of 11 points on in-class practice tests, and can enroll in live  LSAT prep classes throughout the country or  take an online LSAT course from home.

Partial Birth Abortion Research Paper Example | Topics and Well Written Essays - 1250 words

Partial Birth Abortion - Research Paper Example This paper is a critical examination of partial birth abortion focusing on how the procedure is conducted and comparing it with other types of abortion. According to Cathy, partial birth abortion involves terminating a pregnancy without removal of all products of conception (3). One of the major differences between the process and other types of abortion is that the fetus is partially born and alive before it is killed. The procedure of partial birth abortion is delicate and is normally conducted by skilled medical personnel. Partial birth abortion has been practiced for a long time especially in the United States. Cathy notes that the practice came into public attention after a medical doctor admitted to having undertaken the procedure on a routine basis in his practice in 1992(88). The doctor’s admission of the practice elicited intense debates, from both pro-abortion groups and pro-life after the details about the procedure were made public (87-92). Before partial-birth abortion was made illegal, proponents of the practice argued that it was a rare practice, conducted under extreme conditions especially during emergencies when the life of the unborn child and/or the mother is under threat (Alcorn, 72). However, in-depth investigations into the prevalence of the practice in the American medical institutions revealed that the practice was indeed common. According to Reagan, partial birth abortion was regularly undertaken on healthy pregnant women with robust unborn fetuses aged 20 weeks and over (60). Proponents of partial birth abortion also contend that the practice is an important component of the â€Å"virtue of choice†, which allows all people including pregnant women the right to determine what to do with their lives (Cathy, 92). In spite of the practice being illegal, it is still widely practiced across the country. Moreover, research studies indicate that women who terminate their pregnancies have higher risks of de veloping mental problems in the future (Alcorn, 209).