Dialysis Encephalopathy: A Complication of Chronic Renal Failure Essay

Dialysis brain disorder A Complication of degenerative nephritic FailureThe neurological problems that patients with continuing nephritic bankruptcy face atomic number 18 relatively new to the medical world. Although dialysis was technically feasible in the 1940s, it has only been since 1960 that techniques and equipment have been developed to make yearn term dialysis easy as a practical treatment for stop over stage nephritic failure. Further, it has only been since 1973 when Medicare legislation was amended to include patients with continuing nephritic failure and the refinement of hospital dialysis services in addition to the emergence of private outpatient hemodialysis clinics, that hemodialysis has become available for the vast majority with end stage renal failure. By increasing services to many more patients, our experience with the problems associated with long term dialysis has grown. All body systems, including the central and peripheral neuronal system, are m odify by chronic renal failure and its treatment. We have developed an understanding of the long term effects of chronic hemodialysis and the physiologic effects are still being studied, but some of the long term complications of chronic renal failure are still unknown. The neurological problems encountered in patients with chronic renal failure may be acute, such as dialysis disequilibrium syndrome. Dialysis disequilibrium syndrome is caused by abrupt changes in the osmotic pressure of the cerebrospinal fluid during dialysis. Chronic complications, such as uremic peripheral neuropathy and dialysis encephalopathy, also known as dialysis dementia, are also well documented. This paper will focus on matchless of those neurological complications of chronic renal failure namely dialysis encephalopathy. ... ...imental Aluminum Encephalopathy. Acta. Neuropathol., 5019-24, 1980. 6. Asbury, A. K., McKhann, G., Mc Donald, D. Diseases of the Nervous System. Vol. 2, W. B. Saunders Company Har court, Brace, Jovanovich ,Philadelphia, 1992. 7. Nissenson, A. R., Fine, R. N., Gentile, D. E. Dialysis in Chronic Renal Failure. Appleton-Century-Crofts, Norwalk, Connecticut, 1984. 8. Knochel, J. P. and Eknoyan, G. (Edt.) The Systemic Consequences of Renal Failure. Grune and Stratton, Inc. New York, 1984. 9. Geary, D. F. et. al. Encephalopathy in Children with Chronic Renal Failure. Journal of Pediatrics, 96 41-44, 1980. 10.Rosati, G., De Bastiani, P., Gilli, P., and Paolino, E. Oral Aluminum and Neuropsychological Functioning. J. Neurol., 223 251-7, 1980. 11.De Broe, M. E. and Coburn, J. W. Aluminum and Renal Failure. Kluwer Academic Publishers Boston, 1990. Dialysis Encephalopathy A Complication of Chronic Renal Failure EssayDialysis Encephalopathy A Complication of Chronic Renal FailureThe neurological problems that patients with chronic renal failure face are relatively new to the medical world. Although dialysis was technically feasible in the 1940s, it has on ly been since 1960 that techniques and equipment have been developed to make long term dialysis available as a practical treatment for end stage renal failure. Further, it has only been since 1973 when Medicare legislation was amended to include patients with chronic renal failure and the expansion of hospital dialysis services in addition to the emergence of private outpatient hemodialysis clinics, that hemodialysis has become available for the vast majority with end stage renal failure. By increasing services to many more patients, our experience with the problems associated with long term dialysis has grown. All body systems, including the central and peripheral nervous system, are affected by chronic renal failure and its treatment. We have developed an understanding of the long term effects of chronic hemodialysis and the physiological effects are still being studied, but some of the long term complications of chronic renal failure are still unknown. The neurological problems e ncountered in patients with chronic renal failure may be acute, such as dialysis disequilibrium syndrome. Dialysis disequilibrium syndrome is caused by abrupt changes in the osmotic pressure of the cerebrospinal fluid during dialysis. Chronic complications, such as uremic peripheral neuropathy and dialysis encephalopathy, also known as dialysis dementia, are also well documented. This paper will focus on one of those neurological complications of chronic renal failure namely dialysis encephalopathy. ... ...imental Aluminum Encephalopathy. Acta. Neuropathol., 5019-24, 1980. 6. Asbury, A. K., McKhann, G., Mc Donald, D. Diseases of the Nervous System. Vol. 2, W. B. Saunders Company Harcourt, Brace, Jovanovich ,Philadelphia, 1992. 7. Nissenson, A. R., Fine, R. N., Gentile, D. E. Dialysis in Chronic Renal Failure. Appleton-Century-Crofts, Norwalk, Connecticut, 1984. 8. Knochel, J. P. and Eknoyan, G. (Edt.) The Systemic Consequences of Renal Failure. Grune and Stratton, Inc. New York, 19 84. 9. Geary, D. F. et. al. Encephalopathy in Children with Chronic Renal Failure. Journal of Pediatrics, 96 41-44, 1980. 10.Rosati, G., De Bastiani, P., Gilli, P., and Paolino, E. Oral Aluminum and Neuropsychological Functioning. J. Neurol., 223 251-7, 1980. 11.De Broe, M. E. and Coburn, J. W. Aluminum and Renal Failure. Kluwer Academic Publishers Boston, 1990.

Teaching Mathematics Essay -- Education Teaching Philosophy

Teaching Mathematics My interest in teaching mathematics came from the experience of fortune others. I have always enjoyed learning math, and I realized that I also like helping other people learn math, especially those that pare with it or those who have a disliking for it. As a teacher, I will be able to fulfill my aspirations both my students and I will learn unneurotic and from one another. I feel that it is important for me, as a teacher, to stay current and deepen my understanding of mathematics and mathematics education. My learning will persist from my experiences and interactions as a teacher, helping me to become a better educator. I must always be willing to learn from the things I do and expenditure this to better my teaching style, which will, in turn, benefit my students learning.To begin, I want to be able to benefit my students learning by aiding them in understanding math and realizing that, although they whitethorn not think so, math is practical in real li fe. In particular, I want to work with students at the secondary grade level because as kids get older...

Miscegination Is Genetic Suicide:- A Critical Look At Race-m :: essays research papers

Every species on earth has its variants. For example, the differences between Wood Ducks and Mallards have evolved for specific reasons - namely, those which best ensure the survival of the Duck species in different environments. The same applies to humans. The Negro race has evolved under a certain set of conditions and those conditions differed vastly from those under which the Nordic Aryan race evolved. Whereas the Nordic Aryan needed warmth and shelter in the cold climates of Europe and consequently developed a more than hairy body, light skin, and a narrow shaped nose among other things, the Negro, lavishing in the hot climate of Africa, needed cooling and therefore devoloped a caress nose, a body with minimal hair, and a flatter, broader nose. This type of genetic diversity which has evolved over many thousands of years in order to better adapt us for our respective environments is being destroyed with miscegination - that is - "race-mixing".As every species in the world developed, its sub-species and its further strains and breeds under those have evolved for a very specific reason - the saving of the species, and ultimately, life itself. Each species is like a tree, with hundreds of branches, each leading to thousands of other branches. Each branch of the tree is slightly different from the one beside it, due to maintenance in a different environment it has had to adapt and the resulting differences are due to the combination - the formula - of genes, which has survived the best in whatever environment it has encountered. Because of this branching of the species, whenever a particular disease, a natural phenomenon, or a new predator has arrived on the scene, the species has always been diverse enough to continue, as there will be one branch of the tree which has the immunity, adapted over time, in order to defend itself or escape from the catastrophe. This method, special branching, has ensured the survival of various species for thousand s of years, and is in particular the reason for the existance of different species.Since the beginning billions of years ago when God reached down and fused the base elements of life into a single-cell organism, thats how long this process has been taking place. As the amoeba of life spread to different parts of a world that was just beginning to take shape, it encountered different challenges for survival, the cells that couldnt survive died and the one or ii mutated cells that could survive continued, multiplying and dominating each particular environment.

Plagiarism and the Internet :: Cheating Education Essays

Plagiarism and the Internet The clear influences peoples lives relating to plagiarism and the law. In this newsprint I will discuss why plagiarism is increasing with time. Technology is becoming to a greater extent prominent each day. Now, personal computers be seemingly a necessity in college dormitories. They are even being used routinely for nightly homework assignments for high check and even elementary school students. Moreover, the web is not only being used for research assignments, but also for game-playing, meeting new people, and quicker, easier communication. This increase in Internet usage is recognizable on a personal basis alone. As a high school freshman, the computer was not used nearly as much as it was as a high school senior. High school assignments were computer based, but in only four years, it seemed as if subject curriculums were being modified to desegregate more computer-based projects and activities to parallel the computers increasing use in society .Although computer use is increasing in society, ethics are decreasing. As students are directed to use the web on a routine basis to arrest assignments, many worth a substantial part of the courses grade, it is nearly impossible to avoid a pop-up advertisement or a website that diverts the student from valuable information to lengthy papers covering nearly every(prenominal) conceivable topic. Even the most gifted students are tempted at times since society is moving at a fast pace, and people are attempting to complete as many tasks in the least amount of time possible. This pressure to complete numerous tasks in short periods of time promotes a deception environment. People, students more specifically, want to do things as easily as possible. In addition, many students are not caught cheating, so they will make a habit of cheating time and time again. Even those that are caught cheating are not always reprimanded in the proper way. In fact, some students caught cheating are not even disciplined at all, as teachers are afraid to confront a student or deal with administrative issues. This is a fine font of how school systems are less ethical than in years prior.On a broader forum, society is becoming less and less ethical, not just school systems. There are an increasing number of television shows where experts will argue the ethics of a situation, simply because the law can be used to validate either side. For example, there has been a great deal of commotion dealing with downloading music.

Agoraphobia and its Impact on a Persons Life Essay example -- Agoraph

Agoraphobia and its Impact on a Persons LifeA phobic disorder is marked by a intractable and irrational cultism of an object or situation that presents no realistic danger. Agoraphobia is an intense, irrational fear or trouble occasioned by the prospect of having to enter accredited outdoor locations or open spaces. For example, busy streets, busy stores, tunnels, bridges, public transportation and cars. Traditionally agoraphobia was solely classified as a phobic disorder. However, due to young studies it is now also viewed as a panic disorder. Panic disorders are characterised by recurrent attacks of overwhelming anxiety that usually occur suddenly and circumstantially (Weiten, 1998).For a person diagnosed with agoraphobia, there are a number of restrictions and consequences associated with the disorder. A serious consequence is the incidence of severe and paralysing panic attacks. In the early stages of agoraphobia citizenry suffer recurring panic attacks when in certain publ ic places or situations. These attacks cause the person to feel generally uncomfortable in public settings. Eventually, fear of the recurrence of the panic attacks results in an obvious reluctance or refusal to enter all situations associated with the attacks. Other consequences of agoraphobia may include fear of beingness alone, fear of being in places where escape might be difficult, feelings of helplessness, dependence on others and depression. These consequences place many serious restrictions on a person with this disorder. Agoraphobia causes people to restrict their activities to little and smaller areas in order to avoid crowds, and open and public places or situations. This may finally lead to the inability of a person to leave their nursing home without suffering a panic attack.As with all other phobias, agoraphobia is often acquired through classical learn. Classical conditioning is a type of learning in which a stimulus acquires the capacity to evoke a response that w as originally elicited by another stimulus (Weiten, 1998). Describing and explaining exactly how agoraphobia is acquired can be achieved by identifying the antecedents of the phobia. Antecedents are the events that precede a particular response. In the case of agoraphobia, this response is a panic attack. Agoraphobia is essentially anxiety of three kinds, phobic anxiety, panic anxiety (the panic attacks), and phobic a... ...hobic pattern has been broken (Weiten, 1998).The procedures leading to the acquisition and elimination of agoraphobia are based on a number of behavioural normals. The underlying principle is that of classical conditioning. Classical conditioning is a type of learning in which a stimulus acquires the capacity to evoke a response that was originally evoked by another stimulus (Weiten, 1998). Eliminating agoraphobia is basically achieving self-control through behaviour modification. Behaviour modification is systematically changing behaviour through the applicat ion of the principles of conditioning (Weiten, 1998). The specific principle used here is systematic desensitisation. The two basic responses displayed are anxiety and relaxation, which are incompatible responses. Systematic desensitisation works by reconditioning people so that the conditioned stimulus elicits relaxation instead of anxiety. This is called counterconditioning. Counterconditioning is an attempt to reverse the process of classical conditioning by associating the crucial stimulus with a new conditioned response (Weiten, 1998). This techniques effectiveness in eliminating agoraphobia is well documented.

Agoraphobia and its Impact on a Persons Life Essay example -- Agoraph

Agoraphobia and its Impact on a Persons LifeA phobic disorder is marked by a unappeasable and irrational tutelage of an object or situation that presents no realistic danger. Agoraphobia is an intense, irrational fear or disturbance occasioned by the prospect of having to enter indisputable outdoor locations or open spaces. For example, busy streets, busy stores, tunnels, bridges, public transportation and cars. Traditionally agoraphobia was solely classified as a phobic disorder. However, due to young studies it is now also viewed as a panic disorder. Panic disorders are characterised by recurrent attacks of overwhelming anxiety that usually occur suddenly and perchance (Weiten, 1998).For a person diagnosed with agoraphobia, there are a number of restrictions and consequences associated with the disorder. A serious consequence is the incidence of severe and paralysing panic attacks. In the early stages of agoraphobia mickle suffer recurring panic attacks when in certain public places or situations. These attacks cause the person to feel generally uncomfortable in public settings. Eventually, fear of the recurrence of the panic attacks results in an obvious reluctance or refusal to enter all situations associated with the attacks. Other consequences of agoraphobia may include fear of macrocosm alone, fear of being in places where escape might be difficult, feelings of helplessness, dependence on others and depression. These consequences place many serious restrictions on a person with this disorder. Agoraphobia causes people to restrict their activities to littler and smaller areas in order to avoid crowds, and open and public places or situations. This may finally lead to the inability of a person to leave their post without suffering a panic attack.As with all other phobias, agoraphobia is often acquired through classical learn. Classical conditioning is a type of learning in which a stimulus acquires the capacity to evoke a response that was origina lly evoked by another stimulus (Weiten, 1998). Describing and explaining exactly how agoraphobia is acquired can be achieved by identifying the antecedents of the phobia. Antecedents are the events that precede a particular response. In the case of agoraphobia, this response is a panic attack. Agoraphobia is essentially anxiety of three kinds, phobic anxiety, panic anxiety (the panic attacks), and phobic a... ...hobic pattern has been broken (Weiten, 1998).The procedures leading to the acquisition and elimination of agoraphobia are based on a number of behavioural prescripts. The underlying principle is that of classical conditioning. Classical conditioning is a type of learning in which a stimulus acquires the capacity to evoke a response that was originally evoked by another stimulus (Weiten, 1998). Eliminating agoraphobia is basically achieving self-control through behaviour modification. Behaviour modification is systematically changing behaviour through the application of the principles of conditioning (Weiten, 1998). The specific principle used here is systematic desensitisation. The two basic responses displayed are anxiety and relaxation, which are incompatible responses. Systematic desensitisation works by reconditioning people so that the conditioned stimulus elicits relaxation instead of anxiety. This is called counterconditioning. Counterconditioning is an attempt to reverse the process of classical conditioning by associating the crucial stimulus with a new conditioned response (Weiten, 1998). This techniques effectiveness in eliminating agoraphobia is well documented.

Close Reading of Merwin’s Odysseus Essay

The subject in W.S. Merwins poem Odysseus feels comfort able-bodied only at sea, and, because such a notion is atypical, he cannot articulate or understand where his true fellowship actually is. oAt peace at sea patience / He has unify toNumerous islands, but one to call home, even though he Merwin never specifies which island Odysseus really calls home which / Was the one he kept piloting home to? W.S. Merwins speaker in Odysseus is concerned about his romantic interests. Wedded to his adventures, he experiences a schism when interacting with the women he meets on various islands. oPut before him, the unraveling patience / He was wedded to There were the islands / Each with its woman Odysseus seems to have a woman on each island, and, not acute which island is home, seems not to be particularly loyal to any one of them. oIndeed, Odysseus later even says that The knowledge of all that he betrayed / Grew till it was the selfsame(prenominal) whether he stayed / Or went. The onl y constant in his life is, certainly, his oceanic adventure, which, while there may be many, never change noticeably in content.A tired Odysseus relives his adventures in a repetitive, never-changing cycle, losing sight of the difference between ill-wishers and home. oJaded tone always the setting forth was the same, he had got nowhere but older, identical reproaches, it was the same whether he stayed or went The speaker in Odysseus roams the world, traveling in repetitive circles, hoping to allay the guilt that plagues him for betraying so many women. oClaiming that The knowledge of all that he betrayed / Grew till it was the same whether he stayed / Or went, Odysseus looks for solace from the guilt he experiences from not staying true to any one woman. oWhile his days are repetitive and unchanging, his adventures are a constant, and Odysseus is able to consider himself wedded to that unraveling patience he can keep coming back to after days on land.While Merwins speaker in Odysse us at times is unable to differentiate between those who wish him perils and those who remain remote and true, he continuously sails home, even while unable to define where home really is. What wonder / If sometimes he could not remember / Which was the one who wished on his departure / Perils that he could never sail through, / And which, improbable, remote, and true, / Was the one he kept sailing home to?Merwin rhetorically asks the listener to judge whether it really is Odysseuss fault that he cannot distinguish between his ill-wishers and his home community. oWho is wishing Odysseus perils? Quite achievable one of the women to which he was disloyal, and because there have been so many (every island, apparently), he now knows not which women still love him and which do not.W.S. Merwin describes in his poem Odysseus the interruption many experience when separating themselves from their interpretations of the norm. oOdysseus is accustomed to life as a traveler, with no real home on land. He also does not appear to be married to a woman rather, he claims to be wedded to an unraveling patience. However, while he is habituated to his daily life, to an outsider, Odysseus lives atypically. oOdysseus recognizes this fissure, but instead of living comfortably without regards to how others perceive him, he questions himself and attempts to shape his world into a way that outsiders would understand.

Criminal homicide Essay

Criminal homicide is the most severe form of homicide and is considered one of the most serious crimes in society. This kind of homicide consists of wicked conduct and malicious engrossed on the part of the killer. Murder is one form of homicide and is the most serious type. The crime of score itself may seem straight forward but the laws ring the crime are intricate and entail a precise set of circumstances to institute the components of the murder. Murder is defined as the purposeful, knowing, or reckless unlawful killing of another human being. It has two separate components The venture must have acted with the required specific feel to kill and the suspects fashion must have caused the death of another human being. Many states use different terms to define intent or mens rea. Pennsylvania uses the terms deceitfulness in wait, willful, deliberate or premeditated to institute the required specific intent (Wallace & Roberson, 2012).The second component entails a death as an outcome of the suspects acts or failure to act and any conduct will meet the requirements. There are also different grades of murder including first-degree, second-degree and manslaughter. These different degrees of murder depend on the purpose behind the killing and the way the killing is committed. The specific definition of each degree depends on the state or earth that the crime is committed in. First-degree murder is different from the other two types of murder because it is planned. Normally, first-degree murder is a criminal offense involving intent, homicides that are planned, or homicides that occur during the guidance of another felony. The crime of first-degree murder needs the intent to kill, premeditation of that killing and deliberation of that killing. Some examples of first-degree murder are poisoning, bombing and assault with a insanely weapon. The penalty for committing first-degree murder is different depending on which state the crime is committed in but is most likely life imprisonment or veritable(a) the death penalty. Defenses against first-degree murder include actual innocence, mistaken identity, justified homicide, self-defense, defense of others and insanity. Second-degree murder is a crime of passion or an unlawful killing where the intent to kill and the act of killing itself happen almost simultaneously (Schmalleger, 2012).For example, a person who commits a killing in a fit of rage or a person who is motivated to kill by receiving insults or physical abuse, are likely to be charged with second-degreemurder. But the act of killing must happen instantly after the fit of rage or insults because if time lapses between the two than it permits the chance for thought to occur which would turn into premeditation and and then become first-degree murder. Defenses against second-degree murder include actual innocence, insanity, and self-defense. Third-degree murder or manslaughter is different from the other degrees because it refers to homicides that result from someones action that is unlawful or negligent. opposite names for third-degree murder include negligent homicide, negligent manslaughter, or involuntary manslaughter. Manslaughter is a less serious crime than first or second degree murder because it involves carelessness and not purposeful killing. An example of manslaughter is a drunk driver who causes a fatal accident can be charged with vehicular manslaughter. Defenses against manslaughter include actual innocence, accidental killing and intoxication.

Removal of tea breaks in the company Essay

It has been noted that m all employees have been taking their tea leaf emit for more than an hour. The tea happy chance is only supposed to be for thirty minutes, from 10h00-10h30. The customers have been complaining about poor service and it has come to my attention that the reason poor service is macrocosm provided to our customers is because of the long tea break hours. This gives a very bad impression to the customers and visitors and it reflects badly on the company. Staffs are reminded that tea breaks will no longer be taken as from 10 September 2012 until further notice. The decision to remove the tea breaks was taken by 70% of the staff members, who all voted to remove tea breaks. Staff should note the following points* Because of the removal of the tea breaks, lunch has been extended for an extra thirty minutes. As from 10 September 2012, lunch will puzzle at 12h30 -14h00. * All employees are expected to be in their offices at all times, from 08h00 until lunch time. Sho uld any of the employees feel like taking a break during working hours, permission should be asked from their immediate supervisors. * The company kitchen will be open and available for use at all hours, however, employees are asked not to rear around and chat in the kitchen during working hours. * No eating is permitted in the offices during working hours. Please do not hesitate to contact me should you have any questions.

Renaissance Humanism Essay

The Northern European and Italian renaissance period was a m of rebirth of Greek and roman studies, arts, and culture. The people of this time period were call mercifulists or people who studied Greek and Roman classics and works. The humanism movement not only influenced culture, but it also influenced how the individual was perceived. Humanists further finding oneself whether it is through art, sports, eruditeness and teaching, sciences or mathematics, and they believed one individual could achieve anything they put their minds to. (DOC. 3) The humanists of the Renaissance greatly valued religion even thought they were more focused on the study of human nature and values (DOC. 9).Humanists took it upon themselves to be devoted members of the church and make religion a crucial aspect of their quotidian lives. By becoming a more religious individual, they benefited themselves and it was encouraged of humanists to use their connection to the Church to strengthen their relationsh ips with others. One of the most important aspects of the Renaissance that the humanism movement influenced was art. People all over the world began to express themselves and their talents through art and the humanists beliefs greatly emphasized Greek and Roman art technique as well. For example, Michelangelos sculpture of David emulated the Greek and Romans grasp for the physical beauty of the human body and humans perfect strength and symmetry (DOC. 1).da Vinci da Vincis drawing of the muscles in human arms also emphasized and shed more light on the function, look and anatomy of the human arms, thus making it easier to study and visualize the human body (DOC. 7). Additionally, the population of humanism during the Renaissance influenced the way art became more lifelike. In paintings much(prenominal) as Marriage of the Virgin by Raphael (DOC. 4), the artist utilized aspects such as realism and perspective to give more depth to the painting. There is also a sense of the Roman and G reek admiration of the beauty of the human body in this painting, which was painted with new materials and on new mediums, that were invented during he Renaissance.Humanism greatly influenced scientific and secular studies of the Renaissance as well. One example is the improvement of the telescope in Europe (the telescope was originally invented by the Muslims), which greatly increase the flourishing of science during the Renaissance (DOC. 5). With the help of the telescope, it became easier to study astronomy and view the planets and the rest of outer space.Additionally, the printing press invented by Johann Guttenberg greatly contributed to the increase of learning during the humanist movement because more books were produced and became available (DOC. 10) In conclusion, humanism during the Renaissance transformed the lifestyle of people in Europe and influenced interrelated characteristics of culture such as science, art, and principles of the time period. Because he humanists be came enthralled with the world around them and were detersmined to express themselves, the course of history for the Modern Ages was definitely changed for the better.

Case 9: Horniman Horticulture Essay

1. Strengths Profitability Ratios Constant growth from 2002-05, particularly year 2004 and 2005 with impressive growth in revenue with12.5% and 15.5% respectively, much high than the benchmark just -1.8%. Gross, operating and net salary margin were all per stooling better than the benchmarks. Management Co-owner Bob Brown has been brought up to value a strong work ethic, which he has obtained through his father since at young age by working for his father at the mill. After finishing his study, he returned to the mill and excelled at his job (supervisor) and was highly respected. Bob was a people person, his warm personality made beloved by all customers and employees.Weaknesses bodily function Ratios apportions increasingly time to receive stipends from sales 51 days year 2005 (far exceeded the benchmark 22 days). Days of register on pass (476 days) has been increased piecemeal much higher than the benchmark (386 days). Payables turnover (10 days) is too short comp ared wi th the benchmark (27 days) and slowly declined as years pass by. Liquidity problems seen through immediate payment on hand kept decreasing since 2002 and sharply reduced in 2005 probably resulted from the issue that quick dues and slow receivables happened simultaneously every year. Since 2005, they had not reach their direct balance of 8% cash over total revenue (fell to 0.9% 2005)2. Free cash flow to the owners of the plastered (FCFE) for 2005FCFE = Operating Cash Flow Change in loot Working Capital Change in InvestmentsOperating profit 100.0 Taxes 39.2 + Depreciation 40.9 Operating cash flow 101.7 Capital expenditure (4.5) Increase in NWC (156.3) Increase in CA 803.3 642.9 = 160.4 - Increase in CL 47.3 43.2 = (4.1) Free cash flow (59.10) Cash cycle of the cable for 2005CCC = Days history Outstanding (DIO) + Days Sales Outstanding (DSO) Days Payables Outstanding (DPO)= 476 + 51 10 = 517 (days)Using cash Even though HH had rapidly increased gr oss profit, operating profit and net profit since 2002, the signs cash balance had massively declined from $120,100 (2002) to $9,400 (2005). Increasing in inventory as extending property by 12-acres, with an expected capital expenditure of $75,000 in 2006, HH has also increased their product range by 40%. Therefore cash has been used a exercise set in this period. The firms credit terms have been improved as HH offers longer payment periods for customer (DSO of 51 days), firms payment of purchases within 10 days (DPO) to receive a 2% discount, this shows that HH is making payments five times faster than receiving them. DIO is also a concern that HH has a hand in, HH is choosing to focus on much maturing plants, therefore its inventory will naturally be longer than the benchmark, in fact, HHs lowest end was still 10% over the benchmark.3. The growth trend would be expected to be stronger in 2006. However the cash deficit is still a significant issue fall out-of-pocket to both ca pital expenditure and working capital would be further increased in order to maintain the subscriber line expansion. Therefore, they need to work out some financial leverage to solve this problem.Projected Horniman Horticulture Financial Summary (in thousands of dollars) 2002 2003 2004 2005 2006E 20% Profit and loss statement Revenue 788.50 807.60 908.20 1048.80 1258.56 Cost of goods sold 402.90 428.80 437.70 503.40 630.49 51.10% 53.10% 48.19% 48.00% 50.10% fortune of Sales Gross profit 385.60 378.80 470.50 545.40 628.07 SG&A expense 301.20 302.00 356.00 404.50 482.53 38.20% 37.39% 39.20% 38.57% 38.34% Percentage of Sales Depreciation 34.20 38.40 36.30 40.90 37.45 Average over 4 years Operating profit 50.20 38.40 78.20 100.00 108.09 Taxes 17.60 13.10 26.20 39.20 42.37 35.06% 34.11% 33.50% 39.20% 39.20% quasi(prenominal) as year 2005 Net profit 32.60 25.30 52.00 60.80 65.72 Balance sheet Cash 120.10 105.20 66.80 9.4013.43 A ccounts receivable 90.60 99.50 119.50 146.40 160.24 11.49% 12.32% 13.16% 13.96% 12.73% Percentage of Sales Inventory 468.30 507.60 523.40 656.90 763.03 59.39% 62.85% 57.63% 62.63% 60.63% Percentage of Sales Other period assets 20.90 19.30 22.60 20.90 20.93 Average over 4 years Current assets 699.90 731.60 732.30 833.60 957.62 Net fixed assets 332.10 332.50 384.30 347.90 300.10 Total assets 1032.00 1064.10 1116.60 1181.50 1257.72 Accounts payable 6.00 5.30 4.50 5.00 5.20 Average over 4 years Wages payable 19.70 22.00 22.10 24.40 31.41 2.50% 2.72% 2.43% 2.33% 2.50% Percentage of Sales Other payables 10.20 15.40 16.60 17.90 21.19 1.29% 1.91% 1.83% 1.71% 1.68% Percentage of Sales Current liabilities 35.90 42.70 43.20 47.30 57.80 Net worth 996.10 1021.40 1073.40 1134.20 1199.92 Capital expenditure 22.00 38.80 88.10 4.50 75.00 Purchases 140.80 145.20 161.20 185.10 224.13 17.86% 17.98% 17.75% 17.65% 17.81% Percentage of Sales 4. The comp anys accounts-payable insurance Currently the firms DSO was 10 days (in order to receive a 2% discount), approx. 2.7 times as fast as the benchmark of 27 days. This policy is not suitable as their current credit terms offered to customer up to 51 days, which is double the benchmark. The firms net profit margin was 5.8% (the benchmark is just 2.8% 2005), so HH does not need to continuously make payment to suppliers early (adversely, HH should take advantage of the offered credit terms allowing firm 30 days to payback for purchased goods), and also HH will also reduce the credit terms even though the sales probably drops, which would leave more cash available for firm as well as the cash cycle will be shorter so that the business will avoid the inferior liquidity of the cash. If HH does not change the policy, in the long run, the shortage of cash may adversely influence the purchasing power and operating capacity of the business and further businesss profitability.5. What can the co mpany do to solve its cash problem? Offers discount payment terms (i.e. 2% discount if payments are received within 10 days) enable HH to collect cash immediately. Takes advantage of the offered credit terms (allow firm 30 days to payback the purchased goods) keeps more cash for operating activities in long-term period. Slows down the expansion pace to decrease the capital expenditure. Starts selling product ranges that are not instant landscape plants (as these take a long time to mature and also can eliminate some risks for keeping the plants for longer periods of time feature of this industry rely to a great extent on weather that is unpredictable) Raising funds starts financing through debt, also can receive thetax shield benefit on interest payments. Transforms business from sole proprietorship into partnership in effort of not only increasing cash available for business but also receiving contributions of property, labor and skills form partners.6. Calculate the sustainable growth of the company in 2005Sustainable growth = ROA x Leverage x Retention 5.36% ROA (Net profit / Total assets) 5.15% Leverage (Total Assets/Net Worth) 1.04 Retention (1- Dividend Payout ratio) 1.00 Economic profit = (ROA Cost of capital) x Total Assets -57.35 Cost of capital 10.00% Total Assets 1181.50 Net Worth 1134.20 The negative economic profit shows that the firm does not earn a sufficient return on capital. The firm is facing their dismissing take aim of cash and as a result, the negative cash level in the forthcoming years will be clearly observed. As shown above, the majority of the firms cash expenditure is held up in inventory (with cash cycle being 517 days compared with the benchmark of 381 days) and account receivables (due to the collection policy). The trade-off that company has to face is an increase in their credit terms. Even though this may reduce the sales volume, the company will probably avoid the risk involved with having a mo re mature product range.

Advantages and Disadvantages of Communication Technology

CHAPTER 15 Long-Term Liabilities ANSWERS TO QUESTIONS 1. (a) Long-term liabilities are obligations that are expected to be remunerative after one year. Examples include impounds, long notes, and lease obligations. (b) sequesters are a form of reside-bearing notes payable utilise by corpo rations, universities, and governmental agencies. 2. (a) The major(ip) advantages are (1) Stockholder control is not affected bondholders do not have voting rights, so current stock certificateholders retain full control of the company. (2) valuate savings resultbond interest is deductible for tax purposes dividends on stock are not. 3) shekels per partake in whitethorn be higher(prenominal)although bond interest get down will reduce net income, earnings per share on common stock will often be higher under bond financing because no additional shares of common stock are issued. (b) The major disadvantages in using bonds are that interest must be paid on a periodic basis and the principal ( face respect) of the bonds must be paid at maturity. 3. (a) Secured bonds have specific assets of the issuer pledged as collateral. In contrast, unlocked bonds are issued against the general credit of the borrower. These bonds are c solelyed debenture bonds. (b) Term bonds mature at a single specified future date.In contrast, serial bonds mature in installments. (c) Registered bonds are issued in the name of the owner. In contrast, bearer (coupon) bonds are not registered. Holders of bearer bonds must send in coupons to receive interest hires. (d) Convertible bonds may be converted into common stock at the bondholders option. Callable bonds are subject to retirement at a stated dollar amount preceding to maturity at the option of the issuer. 4. (a) Face nourish is the amount of principal cod(p) at the maturity date. (b) The contractual interest station is the direct used to determine the amount of cash interest the borrower pays and the investor receives.This rate is also c alled the stated interest rate because it is the rate stated on the bonds. (c) A bond hold is a legal document that sets forth the terms of the bond issue. (d) A bond certificate is a legal document that indicates the name of the issuer, the face value of the bonds, the contractual interest rate and maturity date of the bonds. 5. The two major obligations incurred by a company when bonds are issued are the interest payments due on a periodic basis and the principal which must be paid at maturity. 6. Less than.Investors are required to pay more than the face value therefore, the securities industry interest rate is less than the contractual rate. 7. $28,000. $800,000 X 7% X 1/2 year = $28,000. copyright 2010 butt Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions manual of arms (For instructor usance Only) 15-1 Questions Chapter 15 (Continued) *8. $860,000. The symmetry of the impounds collectable account minus the balance of the send packing on Bonds coll ectable account (or plus the balance of the exchange premium on Bonds collectible account) equals the carrying value of the bonds. *9. Debits CreditsBonds payable (for the face value) and Premium on Bonds account payable (for the unamortized balance). coin (for 97% of the face value) and Gain on Bond Redemption (for the difference between the cash paid and the bonds carrying value). *10. A convertible bond permits bondholders to convert it into common stock at the option of the bondholders. (a) For bondholders, the changeover option gives an opportunity to benefit if the market price of the common stock increases substantially. (b) For the issuer, convertible bonds usually have a higher selling price and a lower rate of interest than comparable debt securities without the conversion option. 11. No, Tim is not right. Each payment by Tim consists of (1) interest on the unpaid balance of the loan and (2) a reduction of loan principal. The interest decreases each period while the po rtion applied to the loan principal increases each period. *12. (a) A lease agreement is a contract in which the lessor gives the lessee the right to use an asset for a specified period in return for one or more periodic term of a contract payments. The lessor is the owner of the property and the lessee is the renter or tenant. (b) The two most common types of leases are operating leases and capital leases. c) In an operating lease, the property is rented by the lessee and the lessor retains all ownership risks and responsibilities. A capital lease transfers substantially all the benefits and risks of ownership from the lessor to the lessee, so that the lease is in effect a purchase of the property. *13. This lease would be reported as an operating lease. In an operating lease, each payment is debited to Rent outlay. Neither a leased asset nor a lease liability is capitalized. *14. In a capital lease agreement, the lessee records the present value of the lease payments as an asset and a liability.Therefore, Rondelli Company would debit aimd Asset-Equipment for $186,300 and credit Lease Liability for the same amount. *15. The nature and the amount of each long-term liability should be presented in the balance sheet or in schedules in the nonessential notes to the statements. The notes should also indicate the interest rates, maturity dates, conversion privileges, and assets pledged as collateral. *16. Laura is probably indicating that since the borrower has the use of the bond proceeds over the term of the bonds, the adoption rate in each period should be the same.The effective-interest method results in a varying amount of interest expense but a constant rate of interest on the balance outstanding. Accordingly, it results in a better matching of expenses with revenues than the straight-line method. When the difference between the straight-line method of amortization and the effective interest method is material, generally accepted accounting principles r equires the use of the effective interest method. *17. Decrease. Under the effective-interest method the interest charge per period is located by multiplying the carrying value of the bonds by the effective-interest rate.When bonds are issued 15-2 Copyright 2010 throne Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual (For teacher Use Only) Questions Chapter 15 (Continued) at a premium, the carrying value decreases over the life of the bonds. As a result, the interest expense will also decrease over the life of the bonds because it is determined by multiplying the decreasing carrying value of the bonds at the beginning of the period by the effective-interest rate. *18. No, Tina is not right.The market price of any bond is a function of three factors (1) The dollar amounts to be receive by the investor (interest and principal), (2) The length of time until the amounts are received (interest payment dates and maturity date), and (3) The market interest rate . *19. The straight-line method results in the same amortized amount being assigned to concern Expense each interest period. This amount is determined by dividing the total bond discount or premium by the number of interest periods the bonds will be outstanding. *20. $28,000. involvement expense is the interest to be paid in cash less the premium amortization for the year. currency to be paid equals 8% X $400,000 or $32,000. arrive premium equals 5% of $400,000 or $20,000. Since this is to be amortized over 5 years (the life of the bonds) in equal amounts, the amortization amount is $20,000 ? 5 = $4,000. Thus, $32,000 $4,000 or $28,000 equals interest expense for 2010. 21. PepsiCo redeemed (paid) $579 zillion of long-term debt. Copyright 2010 illusion Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only) 15-3 SOLUTIONS TO BRIEF runS BRIEF behave 15-1 come out Stock Outstanding shares (b) Earnings per share (a) ? (b) $700,000 0 700,000 210,000 $490,000 $700,000 60,000 540,000 162,000 $378,000 700,000 $0. 70 Income beforehand interest and taxes Interest ($2,000,000 X 8%) Income before income taxes Income tax expense (30%) Net income (a) Issue Bond 500,000 $0. 76 Net income is higher if stock is used. However, earnings per share is lower than earnings per share if bonds are used because of the additional shares of stock that are outstanding. BRIEF operate 15-2 (a) Jan. 1 (b) July 1 (c) Dec. 31 15-4 hard currency . Bonds Payable (3,000 X $1,000) . 3,000,000 Bond Interest Expense . cash ($3,000,000 X 8% X 1/2). 20,000 Bond Interest Expense . Bond Interest Payable ($3,000,000 X 8% X 1/2). 120,000 Copyright 2010 backside Wiley & Sons, Inc. 3,000,000 120,000 Weygandt, Accounting Principles, 9/e, Solutions Manual 120,000 (For Instructor Use Only) BRIEF set 15-3 (a) Jan. 1 (b) Jan. 1 gold ($2,000,000 X . 97). Discount on Bonds Payable.. Bonds Payable . 1,940,000 60,000 Cash ($2,000,000 X 1. 04).. Bonds Payab le . Premium on Bonds Payable .. 2,080,000 2,000,000 2,000,000 80,000 BRIEF EXERCISE 15-4 1. 2. 3. Jan. 1 July 1Sept. 1 Cash (1,000 X $1,000). Bonds Payable . 1,000,000 Cash ($800,000 X 1. 02).. Bonds Payable . Premium on Bonds Payable .. 816,000 Cash ($200,000 X . 98) . Discount on Bonds Payable.. Bonds Payable . 196,000 4,000 1,000,000 800,000 16,000 200,000 BRIEF EXERCISE 15-5 Bonds Payable. Loss on Bond Redemption ($1,010,000 $940,000) . Discount on Bonds Payable .Cash ($1,000,000 X 101%) .. Copyright 2010 John Wiley & Sons, Inc. 1,000,000 Weygandt, Accounting Principles, 9/e, Solutions Manual 70,000 60,000 1,010,000 (For Instructor Use Only) 15-5 BRIEF EXERCISE 15-6 (A) Semiannual Interest dot Issue Date 1 Dec. 31 June 30 Cash Payment $48,145 (B) Interest Expense (D) X 5% $30,000 (C) Reduction of Principal (A) (B) (D) Principal brace (D) (C) $18,145 $600,000 581,855 Cash . owe Notes Payable 600,000 Interest Expense ..Mortgage Notes Payable . Cash 30,000 18,145 600,000 48 ,145 BRIEF EXERCISE 15-7 1. 2. Rent Expense Cash.. 80,000 Leased Asset edifice . Lease Liability. 700,000 80,000 700,000 BRIEF EXERCISE 15-8 Long-term liabilities Bonds payable, due 2012 .. Less Discount on bonds payable ..Notes payable, due 2015. Lease liability. Total long-term liabilities . 15-6 Copyright 2010 John Wiley & Sons, Inc. $500,000 45,000 $455,000 80,000 70,000 $605,000 Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only) *BRIEF EXERCISE 15-9 (b) i = 10% ? $10,000 0 1 2 3 4 5 6 7 8 Discount rate from Table 15 A-1 is . 46651 (8 periods at 10%). Present value of $10,000 to be received in 8 periods discounted at 10% is therefore $4,665. 10 ($10,000 X . 46651). (b) = 8% ? 0 $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 1 2 3 4 5 6 Discount rate from Table 15 A-2 is 4. 62288 (6 periods at 8%). Present value of 6 payments of $20,000 each discounted at 8% is therefore $92,457. 60 ($20,000 X 4. 62288). *BRIEF EXERCISE 15-10 (a) Interest Expense .. Discount on Bonds Payable Cash .. 46,884 1,884 45,000 (b) Interest expense is greater than interest paid because the bonds sold at a discount which must be amortized over the life of the bonds.The bonds sold at a discount because investors demanded a market interest rate higher than the contractual interest rate. (c) Interest expense increases each period because the bond carrying value increases each period. As the market interest rate is applied to this bond carrying amount, interest expense will increase. Copyright 2010 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only) 15-7 *BRIEF EXERCISE 15-11 (a) Jan. 1 (b) July 1 Cash (. 96 X $5,000,000) . Discount on Bonds Payable .. Bonds Payable . ,800,000 200,000 Bond Interest Expense .. Discount on Bonds Payable ($200,000 ? 20) . Cash ($5,000,000 X 9% X 1/2) .. 235,000 5,000,000 10,000 225,000 *BRIEF EXERCISE 15-12 (a) Cash (1. 02 X $3,000,000).. Bonds Payable. Premium on Bonds P ayable 3,060,000 (b) Bond Interest Expense . Premium on Bonds Payable ($60,000 ? 10). Cash ($3,000,000 X 10% X 1/2) .. 144,000 15-8Copyright 2010 John Wiley & Sons, Inc. 3,000,000 60,000 6,000 Weygandt, Accounting Principles, 9/e, Solutions Manual 150,000 (For Instructor Use Only) SOLUTIONS FOR DO IT REVIEW EXERCISES DO IT 15-1 1. 2. 3. 4. 5. False. Mortgage bonds and sinking fund bonds are both examples of secured bonds. False. Convertible bonds can be converted into common stock at the bondholders option callable bonds can be retired by the issuer at a set amount prior to maturity. True. True. True. DO IT 15-2 (a) Cash Bonds Payable ..Premium on Bonds Payable.. (To record exchange of bonds at a premium) 312,000 300,000 12,000 (b) Long-term liabilities Bonds payable Plus Premium on bonds payable $300,000 12,000 $312,000 DO IT 15-3 Loss on Bond Redemption. Bonds Payable Discount on Bonds Payable Cash (To record redemption of bonds at 99)Copyright 2010 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual 6,000 400,000 10,000 396,000 (For Instructor Use Only) 15-9 DO IT 15-4 Cash .. Mortgage Notes Payable. (To record mortgage loan) Interest Expense Mortgage Notes Payable .. Cash (To record semiannual payment on mortgage) 50,000 350,000 10,500* 7,357 17,857 *Interest expense = $350,000 X 6% X 6/12 DO IT 15-5 (a) Leased AssetEquipment Lease Liability. (To record leased asset and lease liability) 192,000 192,000 (b) The debt to total assets ratio = $1,100,000 ? $1,800,000 = 61%. This ratio means that 61% of the total assets were provided by creditors. The higher the percentage of debt to total assets, the greater the risk that the company may be uneffective to meet its maturing obligations. 15-10 Copyright 2010 John Wiley & Sons, Inc.Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only) SOLUTIONS TO EXERCISES EXERCISE 15-1 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. True. True. False. When seeking long-term finan cing, an advantage of consequence bonds over issuing common stock is that tax savings result. True. False. Unsecured bonds are also known as debenture bonds. False. Bonds that mature in installments are called serial bonds. True. True. True. True. EXERCISE 15-2 Plan One Issue Stock Income before interest and taxes Interest ($2,700,000 X 10%) Income before taxes Income tax expense (30%) Net income Outstanding sharesEarnings per share Plan Two Issue Bonds $800,000 800,000 240,000 $560,000 150,000 $3. 73 $800,000 270,000 530,000 159,000 $371,000 90,000 $4. 12 EXERCISE 15-3 (a) Jan. 1 (b) July 1 (c) Dec. 31 Cash.. Bonds Payable . 500,000 Bond Interest Expense . Cash ($500,000 X 10% X 1/2) 25,000 Bond Interest Expense . Bond Interest Payable . 25,000 Copyright 2010 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual 500,000 25,000 25,000 For Instructor Use Only) 15-11 EXERCISE 15-4 (a) Jan. 1 (b) July 1 (c) Dec. 31 Cash .. Bonds Payable . 300,000 Bond Interes t Expense .. Cash ($300,000 X 8% X 1/2) .. 12,000 Bond Interest Expense .. Bond Interest Payable . 12,000 300,000 12,000 12,000 EXERCISE 15-5 (a) Jan. 1 2010 Cash. Bonds Payable 400,000 400,000 (b) July 1 Bond Interest Expense.Cash ($400,000 X 9% X 1/2). 18,000 Bond Interest Expense. Bond Interest Payable 18,000 18,000 (c) Dec. 31 (d) Jan. 15-12 1 2020 Bonds Payable.. Cash .. Copyright 2010 John Wiley & Sons, Inc. 18,000 400,000 Weygandt, Accounting Principles, 9/e, Solutions Manual 400,000 (For Instructor Use Only) EXERCISE 15-6 At 100 (a) (1) Cash .. 1,000,000 Bonds Payable 1,000,000 At 98 (2)Cash .. Discount on Bonds Payable .. Bonds Payable 980,000 20,000 1,000,000 At 103 (3) Cash .. 1,030,000 Bonds Payable 1,000,000 Premium on Bonds Payable.. 30,000 Retirement of bonds at maturity (b) Bonds Payable .. Cash. 1,000,000 1,000,000 Retirement of bonds before maturity at 98 (c)Bonds Payable 1,000,000 Premium on Bonds Payable 9,000 Cash.. Gain on Bond Redemption . 980,000 29,000 C onversion of bonds into common stock (d) Bonds Payable .. Common Stock . Paid-in Capital in Excess of Par Value. Copyright 2010 John Wiley & Sons, Inc. 1,000,000 Weygandt, Accounting Principles, 9/e, Solutions Manual 300,000 700,000 (For Instructor Use Only) 15-13 EXERCISE 15-7 (a) (1) 2) Cash.. Discount on Bonds Payable .. Bonds Payable .. 485,000 15,000 500,000 Semiannual interest payments ($20,000* X 10) .. Plus Bond discount.. Total equal of borrowing. $200,000 15,000 $215,000 *($500,000 X . 08 X 6/12) OR Principal at maturity Semiannual interest payments ($20,000 X 10).Cash to be paid to bondholders.. Cash received from bondholders Total cost of borrowing. (b) (1) (2) Cash.. Bonds Payable .. Premium on Bonds Payable . $500,000 200,000 700,000 485,000 $215,000 525,000 Semiannual interest payments ($20,000 X 10). Less Bond Premium. Total cost of borrowing. 500,000 25,000 $200,000 25,000 $175,000OR Principal at maturity Semiannual interest payments ($20,000 X 10). Cash to be p aid to bondholders.. Cash received from bondholders Total cost of borrowing. 15-14 Copyright 2010 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual $500,000 200,000 700,000 525,000 $175,000 (For Instructor Use Only) EXERCISE 15-8 (a) Jan. 1 (b) Jan 1 (c) July 1 Bond Interest Payable Cash 2,000 Bonds Payable Loss on Bond Redemption. Cash ($600,000 X 1. 04) 600,000 24,000 Bond Interest Expense . Cash ($1,000,000 X 9% X 1/2).. 45,000 72,000 624,000 45,000 EXERCISE 15-9 1. 2. 3. June 30 June 30 Dec. 31 Bonds Payable . Loss on Bond Redemption ($132,600 $117,500).. Discount on Bonds Payable ($130,000 $117,500) Cash ($130,000 X 102%) 130,000 Bonds Payable .Premium on Bonds Payable. Gain on Bond Redemption ($151,000 $147,000) Cash ($150,000 X 98%).. 150,000 1,000 Bonds Payable . Common Stock ($5 X 20* X 30) Paid-in Capital in Excess of Par Value .. 20,000 15,100 12,500 132,600 4,000 147,000 3,000 17,000 *($20,000 ? $1,000) Note As per the textbook, the ma rket value of the stock is ignored in the conversion. Copyright 2010 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only) 5-15 EXERCISE 15-10 Dec. 31 June 30 Dec. 31 2010 Issuance of Note Cash .. Mortgage Notes Payable. 2011 premiere Installment Payment Interest Expense ($240,000 X 10% X 6/12) Mortgage Notes Payable .. Cash. Second Installment Payment Interest Expense ($240,000 $8,000) X 10% X 6/12 Mortgage Notes Payable .. Cash. 240,000 240,000 12,000 ,000 20,000 11,600 8,400 20,000 EXERCISE 15-11 (a) January 1, 2010 Cash .. Mortgage Notes Payable .. 300,000 300,000 June 30, 2010 Interest Expense ($300,000 X 8% X 6/12).. Mortgage Notes Payable .. Cash .. 12,000 8,000 20,000 December 31, 2010 Interest Expense ($292,000 X 8% X 6/12).. Mortgage Notes Payable ..Cash .. 15-16 Copyright 2010 John Wiley & Sons, Inc. 11,680 8,320 Weygandt, Accounting Principles, 9/e, Solutions Manual 20,000 (For Instructor Use Only) EXERCISE 15-11 ( Continued) (b) reliable $17,652 $20,000 ($283,680 X 8% X 6/12) + $20,000 ($275,027 X 8% X 6/12) Long-term $266,028 ($300,000 $8,000 $8,320) $17,652 EXERCISE 15-12 (a) Car Rental Expense. Cash (b) Jan. 1 500 Leased Asset-Equipment Lease Liability .. 4,606 500 74,606 EXERCISE 15-13 Long-term liabilities Bonds payable, due 2015 . $180,000 Add Premium on bonds payable .. 32,000 Lease liability .. Total long-term liabilities $212,000 89,500 $301,500 Note Bond Interest Payable is a current liability EXERCISE 15-14 (a) Total assets . Less Total liabilities Total stockholders equity . (b) Debt to total assets ratio $1,000,000 620,000 $ 380,000 Total liabilities $620,000 = = 62% Total assets $1,000,000 (c) Times interest earned ratio = Net income + Income tax expense + Interest expense Interest expense = Copyright 2010 John Wiley & Sons, Inc. $150,000 + $100,000 + $7,000 = 36. 7 times $7,000 Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only) 15-17 *EXE RCISE 15-15 Present value of principal ($200,000 X . 61391) .. Present value of interest ($8,000 X 7. 72173) Market price of bonds. $122,782 61,774 $184,556 *EXERCISE 15-16 a) Jan. 1 (b) July 1 (c) Dec. 31 15-18 Cash . Discount on Bonds Payable . Bonds Payable Bond Interest Expense ($562,613 X 5%) Discount on Bonds Payable Cash ($600,000 X 9% X 1/2) . Bond Interest Expense ($562,613 + $1,131) X 5% Discount on Bonds Payable Bond Interest Payable Copyright 2010 John Wiley & Sons, Inc. 562,613 37,387 600,000 28,131 1,131 27,000 28,187 Weygandt, Accounting Principles, 9/e, Solutions Manual ,187 27,000 (For Instructor Use Only) Weygandt, Accounting Principles, 9/e, Solutions Manual *EXERCISE 15-16 (Continued) Copyright 2010 John Wiley & Sons, Inc. (b), (c) Semiannual Interest Periods Issue date 1 2 (A) Interest to Be Paid (4. 5% X $600,000) 27,000 27,000 (B) Interest Expense to Be enter (5% X Preceding Bond Carrying Value) (E X . 05) 28,131 28,187 (C) Discount Amortization (B) (A ) 1,131 1,187 (D) Unamortized (E) Discount Bond (D) (C) Carrying Value 37,387 36,256 35,069 562,613 563,744 564,931 (For Instructor Use Only) 15-19 *EXERCISE 15-17 (a) Jan. (b) July 1 1 (c) Dec. 31 15-20Cash Premium on Bonds Payable.. Bonds Payable .. Bond Interest Expense ($318,694 X 5%).. Premium on Bonds Payable Cash ($300,000 X 11% X 1/2). Bond Interest Expense ($318,694 $565) X 5% .. Premium on Bonds Payable Bond Interest Payable .. Copyright 2010 John Wiley & Sons, Inc. 318,694 18,694 300,000 15,935 565 16,500 15,906 594 Weygandt, Accounting Principles, 9/e, Solutions Manual 6,500 (For Instructor Use Only) Weygandt, Accounting Principles, 9/e, Solutions Manual (B) Interest Expense (A) to Be Recorded (C) (D) Semiannual Interest to (5. 0% X Preceding Premium Unamortized (E) Interest Be Paid Bond Carrying Value) Amortization Premium Bond Periods (5. 5% X $300,000) (E X . 05) (A) (B) (D) (C) Carrying Value Issue date 1 2 16,500 16,500 15,935 15,906 565 594 18,694 18,129 17 ,535 318,694 318,129 317,535 *EXERCISE 15-17 (Continued) Copyright 2010 John Wiley & Sons, Inc. (b), (c) (For Instructor Use Only) 15-21 *EXERCISE 15-18 (a) Jan. 1 (b) July 1 (c) Dec. 31 (d) Jan. 1Cash ($400,000 X 103%) Premium on Bonds Payable. Bonds Payable . 412,000 Bond Interest Expense .. Premium on Bonds Payable ($12,000 X 1/40) . Cash ($400,000 X 9% X 1/2) .. 17,700 Bond Interest Expense. Premium on Bonds Payable . Bond Interest Payable 17,700 300 2030 Bonds Payable.. Cash .. 12,000 400,000 300 18,000 18,000 400,000 400,000 *EXERCISE 15-19 (a) Dec. 1 (b) June 30 (c) Dec. 31 (d) Dec. 31 15-22 2009 Cash. Discount on Bonds Payable . Bonds Payable 2010 Bond Interest Expense. Discount on Bonds Payable ($70,000 ? 20) . Cash ($800,000 X 11% X 1/2).. 2010 Bond Interest Expense. Discount on Bonds Payable .. Cash ($800,000 X 11% X 1/2).. 2019 Bonds Payable.. Cash .. Copyright 2010 John Wiley & Sons, Inc. 30,000 70,000 800,000 47,500 3,500 44,000 47,500 3,500 44,000 800,000 Weygand t, Accounting Principles, 9/e, Solutions Manual 800,000 (For Instructor Use Only) SOLUTIONS TO PROBLEMS PROBLEM 15-1A (a) May 1 (b) Dec. 31 2010 Cash.. Bonds Payable . Bond Interest Expense . Bond Interest Payable ($600,000 X 9% X 2/12) 600,000 600,000 9,000 9,000 (c) Current Liabilities Bonds Interest Payable.. $ Long-term Liabilities Bonds Payable, due 2015 . (d) May 1 e) Nov. 1 (f) Nov. 1 2011 Bond Interest Payable Bond Interest Expense ($600,000 X 9% X 4/12) Cash 9,000 $600,000 9,000 18,000 27,000 Bond Interest Expense . Cash ($600,000 X 9% X 1/2).. 27,000 Bonds Payable Loss on Bond Redemption. Cash ($600,000 X 1. 02) 600,000 12,000 Copyright 2010 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual 27,000 612,000 (For Instructor Use Only) 15-23 PROBLEM 15-2A (a) Jan. 2010 Cash ($500,000 X 1. 04) . Bonds Payable Premium on Bonds Payable . 520,000 500,000 20,000 (b) Current Liabilities Bond interest payable ($500,000 X 10% X 1/2) . Long-term Liabilit ies Bonds payable, due 2020. Add Premium on bonds payable . (c) Jan. 1 2012 Bonds Payable .. Premium on Bonds Payable . Loss on Bond Redemption Cash ($500,000 X 1. 05) . $ 25,000 $500,000 18,000 $518,000 500,000** 16,000** 9,000* 25,000 *($525,000 $516,000) 15-24 Copyright 2010 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only) PROBLEM 15-3A (a) Semiannual Interest Period Cash Payment Issue Date 1 2 3 4 (b) Dec. 31 June 30 Dec. 31 $29,433 29,433 29,433 29,433 Interest Expense $16,000 15,463 14,904 14,323 Reduction of Principal Principal Balance $13,433 13,970 14,529 15,110 $400,000 386,567 372,597 358,068 342,958 2009 Cash . Mortgage Notes Payable 400,000 2010 Interest Expense ..Mortgage Notes Payable . Cash 16,000 13,433 Interest Expense .. Mortgage Notes Payable . Cash (c) 400,000 29,433 15,463 13,970 29,433 12/31/10 Current Liabilities Current portion of mortgage notes payable $ 29,639** Long-term Liabilities Mortgage notes payable, due 2019 $342,958** **($14,529 + $15,110) **($372,597 $14,529 $15,110) Copyright 2010 John Wiley & Sons, Inc. Weygandt, Accounting Principles, 9/e, Solutions Manual (For Instructor Use Only) 15-25

Reflective Diary on “Presentation”

Presentation As I know from my lecturer in class of Enterprises Development, creation is a performance, and like any actor, you must rehearse, rehearse, rehearse. I dont find myself as a good in innovation as presenter. Though I rehearse, rehearse, rehearse, my presentation goes wrong during middle of performance. That conviction I found myself in hell, which makes me and my group disappointment. I have tried to improve my presentation skills lot, achieved some positive act in myself but salvage with problems. I am so glad and truly thankful to my lecturer that providing clear instruction about how to do presentation?She provided us with lot of information about presentation which can help us in develop personal skills for presentation. During our last class, we all student are surprised to know that she engage three student for presentation. Through their presentation she said us about positive and negative about presentation. And from that presentation, I found that as Pres enter it is very important to engage with audience, asking question, keeping eye contact, using hands, making sure the audience to understand and need to enjoy sharing knowledge on clear topic make presentation attractive and better.From my classmates presentation in class, I learned that preparation and practice of verbal and non-verbal dialogue are very importance for performance as speaker in presentation. Presentation is simply a means of communication which can be sufficient to various speaking situation, such as talking to group, addressing a meeting or briefing a team. I remembered that when there was a group presentation in class it was always a pressure in my head. But, now knowing all this I would do my best for upcoming group presentation for this year.

Food Adulteration

Effect of nutrient alloy on the wellness of people Abstract of the report Introduction to Food Adulteration Adulteration is a term legally used to define any kind of food product that does not meet the standards set by the centre or the state. The Prevention of Food Adulteration Act states that any substance that may be used for adulteration can be called as an adulterant. Adulteration could mean any of the below replacement with a cheaper or inferior quality substance in part or whole Articles creation packaged and kept under conditions that are classified as insanitary Any food phrase infested with insects, or consisting of decomposed , rotten or filthy stuff Substance being obtained from an animal affected from unsoundness Articles containing poisonous materials Articles that contain colouring substance that has not been prescribes for use or contains a prescribed coloring substance beyond the prescribed limits The above point is true for preservatives as well Qua lity of an oblige is not up to the prescribed standards As a part of this report, we intend to explore the effects that food adulteration has on the health and lives of the victims, look at some of the most common forms of food adulteration that takes place in our country as well as around the globe. We will also briefly look at the laws that are in place to protect us from food adulteration and their implications on controlling food adulteration. Another major focus point of our report will be to depict ways that enable people to identify whether a food product is adulterated or not.

Time and Life

Everyone deprivations to be successful in their own, different way. It is a mutual dream shared by all(prenominal), to be rich and famous. In my perspective being successful is over such(prenominal) different, because money is non everything. To settle goals and follow your dreams will lead you down the road to success. Their will be bumps along the way, and you might attain to take the harder road, but if you are willing to work hard and never give up, you will be successful. Like everyone, I have many dreams and goals that I would like to agnize myself accomplish during my life-time. I want to go to a great college and discover myself, what it truly means to be me.Then I will fix what I would like to sp intercept the rest of my life doing because I honestly believe that, at my age, I do not contain within me the experiences necessary to determine what I want to be or what I want to do with my life. Given the opportunity, I would go into the ? eld of science to study biota or engineering to ? gure out how and why things work, living or not. But who knows? I might end up in a totally different ? eld, because wherever my heart goes, I am reliable to follow. I want to go to a top school to start with a strong verify in the world and to use this foundation to build my life upon.If the building blocks of my future are as well small, I will be con? ned to certain things and not others that I would be able to go for pass with a bigger, sturdier base in knowledge. This will create limitless opportunities that may result in a great job. I want a job that pays well enough so that I could swan a family, if I so choose. I want enough money to pay for little things in life, those that create great memories, but not so much that it will go to my head and make me a person that has worked so hard just to perk himself become corrupt and sel? h. Above all I want to thank my parents for starting me off in the right direction, they gave up so much for me, because t hey instilled these values in me and made me who I am today. They have helped me this far, and they will help me in the long time to come. Without them I would be nothing, and I believe that this deserves much more than simple thanks. My decisions will affect my future, whether it be the near future or in the long run. Seeing as I cannot predict the future, I will just have to work hard and make the right decisions.The right thing is not always the easiest thing to do, but is necessary if you want to reach your goals. The only obstacle that I see in the way of my future is myself. I can do anything I want if only I put my mind to it. But if I make the wrong choice and slack off, it is only that much harder to reach your goals. Another thing between my future and myself is time. Everything changes over time so it is only subjective to believe that my short-term goals will too. But the things time cannot change are life long goals.The things you see yourself doing when you sit down a nd think of all the wondrous things in this world that makes you think what a miracle life really is. Life is a gift bestowed upon us, and it is our choice to determine where it goes. My goals are what make up my life, what aliveness me determined to ? ght for the next day and the drive behind everything I do. My family plays a huge part in who I am, and my values. I want more than everything in my life to be successful, and for those I care close to be successful in their lives too.

Examination Of The Wonthaggi Desalination Plant Environmental Sciences Essay

Desalination is a procedure of taking extra salts and minerals from saltwater to do it suited for human ingestion. Counties in the Middle eastern United States and the Mediterranean have been utilizing desalinization for a long clip to fulfill their H2O demands and it is going increasingly popular in states like the United States, Australia and Europe as demand for H2O continues to turn with turn population and diminishing precipitation forms ( David A. Roberts, 2010 ) . Wonthaggi desalinization deeds is a large budget desalinization workings presently under construction on a clear farming area on the recondite Coast. The site for the desalinization whole kit and boodle is some five 100 metres inland from the coastline. The Desalination Project Team, which is lamentable as advocate on behalf of the State is a portion of the Capital Projects Division. This undertaking is a Public-Private union and Project s substructure includes an belowground saltwater intake tunnel that giv e run from the works to an offshore location on the oceanfloor, an belowground mer undersidetile establishment tunnel that forget run from the works to an offshore location on the seafloor and discharge seawater dressed ore, and an belowground transportation grapevine for the fresh-cut water that go out be produced and a power total ( Victoria, 2008 ) . The desalinization works testament supply upto150 gigalitres of H2O per twelvemonth which can be increase to 200 gigalitres per twelvemonth in the hereafter. An estimated 480 litres of saltwater will be pumped in and 280 billion litres of saline concentration or seawater will be pumped back out into the ocean either twelvemonth ( 2009 ) . The works will be utilizing faculty signifier brown coal which will breathe one million metric tons of C dioxide every twelvemonth. There is besides wind farm that is proposed to be built 100s of kilometres off as an graduation ( Heislers ) . This works, which is traveling to be Victoria s l argest substructure undertaking of all time, is expected to be accomplished by the terminal of 2011.Marine Impact of Desalination PlantThe desalinization works may be able to supply some alleviation for Victoria s H2O deficit crisis, but it will tie down many long term and possibly even irreversible Marine, costal and environmental impactions. For the excogitation of this essay, we will merely see Marine and coastal impacts. The works is organism built behind a foreshore modesty and a dune system and building and operation of the desalinization works will hold many negative impacts on the environing country ( Heislers ) .ConstructionConstruction will do a clutches of harm on land and seabed when sand, clay and different seabed home grounds will be disrupted during boring and puting grapevines ( Smyth, 2007 ) .OperationMarine animateness loss- Once the works is to the full operational, it is estimated that about 40 metric tons of sea life will turn up dead every twenty-four ho urs when molluscs, weed, larvae, algae, fish/fish eggs, plankton will be sucked in through the tube-shaped structures near the consumption countries and bigger mari0ne animate beings will be trapped by the screens most the consumption countries ( Heislers ) . A survey on desalinization workss conducted in the United States revealed that around 55,000 invertebrates and 78,000 fish died each twelvemonth after acquiring stuck on the screens near the intake country. Whereas, other smaller animals died after being sucked up by the pipes. It is rather neat cognize how the remotion of one key species can interrupt the nutrient concatenation and consequence in species loss. Loss of these marine animate beings will modify nutrient concatenation and vastly impact the life rhythms ( Smyth, 2007 ) .Toxic Discharge- One of the biggest impacts of the desalinization works will come from the warm seawater that will be discharged as waste into the ocean which can kill marine animate beings. Surve ies on the impact of desalinization discharge on marine life demo a decrease in echinoderms ( starfish, sea urchins etc. ) densenesss near the discharge countries. There was besides a important addition in jerk mortification and a decrease in carbohydrate storage in foliage tissues which was linked to increased alimentary handiness and exposure to the seawater. Research suggests that these marine workss are really sensitive to seawaters as they can undergo mortification from an addition of merely 1-2 parts per trillion in salt ( David A. Roberts, 2010 ) . Apart from being warm, it will be extremely concentrated and loaded with chemicals. Desalination works surveies in Western Australia form that the discharge could increase the temperature of Waterss within a seven square kilometer country environing the escape pipe by 0.1 to 0.5 & A deg C ( David A. Roberts, 2010 ) . A batch of chemicals like Cl, which is used in pretreatments such as cleansing of pipes, can harm the home groun d. Chemicals like these can alter degree of O in H2O and warm seawater can raise temperature of sea H2O near the gap of the mercenary establishment. Tests done on H2O quality environing a desalinization works in Florida revealed that about 45 kilograms Cu was being discharged every twenty-four hours. The concentration of Cu was 5-10 times higher than ordinary concentrations and exceeded toxicity thresholds for native species ( David A. Roberts, 2010 ) . One of the deductions of outflowing discharge is that it can congregate in an country rather than scatter due to hapless circulation which will make a dead zone and change the ecosystem around the discharge country ( Heislers ) . Even the slightest alteration in ecosystem can impact fish migration, as they will hold to migrate from their normal eating and genteelness countries which will besides do them vulnerable to other marauders ( Smyth, 2007 ) .Noise- There will be a important addition in the degree of submerged disturbance d ue to high force per unit area pumps which will take to habitat debasement. Local monstrosity populations, along with populations of seal, great white shark and penguin will be affected negatively ( Heislers ) .Regulative object lessonThere are many province and commonwealth Acts of the Apostless that manage environmental and marine impacts caused by the building and operation of the desalinization works. State Acts of the Apostless include the Environmental Protection act, Flora and Fauna Guarantee act, supply and Environment act, and Coastal Management act. Whereas the Commonwealth act includes the Environmental Protection and Biodiversity Conservation ( EPBC ) act.

Environmental Factors Checkpoint

Checkpoint environmental Factors Summarize the four external environmental factors and sextette internal environmental factors that help organizations achieve best function. Include in your response the factors that you feel argon most important to the success of a adult maless service organization. The four environmental factors that help organizations achieve optimal function are as follows. * economical Factors * Sociological Factors * Technological Factors * Political and Professional FactorsEconomic factors play a see role in how a successful organization functions because when the economy is in a recession and funding cuts are inevitable human services are usually first to be cut in the budget. Funding sources, non-cash revenues, clients or consumers, suppliers and contest are all economic factors that affect the optimal function of an organization. Political factors affect the optimal performance of an organization because the attitudes of community leaders and citiz ens can affect the type of services provided.Community value systems are more(prenominal) likely to support services provided to abused and neglected children or women who have suffered from domestic violence, however they are less likely to support social service programs for recovering alcoholics or the homeless. A good carriage needs to take into consideration the interaction between an agency and the community. Professional Considerations play a key role in the optimal success of an organization because accreditation is needed to ensure the agency meets a get dressed of standards. Fundraising for agencies has been found to be more successful if the agency can advertise their accreditation status.Technological Factors are important for human service agencies which regards the use of equipment such as computers and software as well as the development of late treatment approaches. The responsibilities that are being imposed on agencies today require data processing capability. The six Internal Factors that help organizations achieve optimal function are as follows. * organizational purpose tutelage and philosophy * Organizational Planning * Financial Resources * Organizational Operations * Technological Resources * homophile ResourcesSuccessful organizations are those where managers are able to integrate organizational variables and human variables that are consistent and responsive to organizational mission and goals. Miles (1975) Organizational planning and program structure help an agency to deliver services and programs with effective organizational operations. Human resources, technological resources, and financial resources are essential components of an effective and successful human service organization which I feel are most important to the organizations optimal achievement. Kelly Lindquist

Primary caregiving for Toddlers in Early childhood education Essay

Essay Primary c atomic number 18giving for Toddlers in Early childishness preparation Within this assessment I aim to investigate master(a) caregiving for toddlers in first childishness gentility considering the regularise of historical and contemporary phylogenys, theoretical perspectives, quality provision, limited pedagogical approaches and my private lord philosophy of teaching and learnedness.Primary caregiving describes the kindred betwixt toddlers and the most probatory adult within their life, primarily referring to their mother (Bernhardt, 2000) in untimely childhood education this purpose refers to a kaiako taking on the primary role of their care within the learning environment.Primary caregiving in archean childhood education has been recognize as the perfect opportunity to subscribe to in sensitive and responsive encounters such as sharp changing, feeding and observing the toddler within the environment, the observations are used to gather informat ion for curriculum development and to communicate to parents (Rolfe, 2004). Clarence Edward Beeby and his wife Beatrice primeed the first playing period centre, in Wellington in 1941 (Stover, 2010). The emphasis of play centre was parent involvement, parents stay with their child/children throughout the session.Play centres are parent-led early childhood centres offer quality education for children in small mixed-age groups. The play centre association provide free parenting and early childhood education for parent members. In 1963, Sonia Davies established The brand-new Zealand Childcare Association (NZCA) recognised as a courageous and charismatic leader, working to support private and community early childhood learning environments and those involved within the organisation.The notion of NZCA was to promote a quality in early childhood education (Stover, 2010, p. 12). In the 1980s, quality in early childhood education was investigated leading to the development of the Meade Report (1988) the administration commissioned and identified recommendations regarding quality in early childhood education services in Aotearoa/New Zealand the Meade report includes but is not limited to group size, staff/child ratio, and providing a safe and ample environment.Theoretical perspectives can be linked to Bronfenbrenners ecological theory identifying the layers of function in a childs life, focusing on the quality and context of the childs environment. Bronfenbrenner explains how relationships within loving and cultural worlds influence behaviours, development and learning, shaping us into who we become (Drewery & Bird, 2004).Lev Vygotsky believed who we are and what we do is due to the influence of our cultural surroundings, referring to socio-cultural philosophy of learning (Vialle, Lysaght, Verenikina, 2005). Vygotsky an influential contributor to the evolving acknowledgment of the significance of relationships in learning and development, believed children eng age in and undertake tasks when they have a mentor guiding them involving positive interactions between adults and children (Arthur, Bleecher, Dickett, Farmer & Death, 2005).The extension theory developed by Bowlby and Ainsworth in 1969 was inspired by ethological research on imprinting behaviour (Lorenz, 1952) developed to provide information regarding the way children gain perception of relationships, identifying a set of observable behaviours relating to genial and emotional appendage. Bowlby believed the quality of attachment relationships forms the foundation of emotional development the attachment theory explains how young children from bonds with specific people, such as parents or other close adults such as kaiako.A secure attachment status supports the toddler to explore freely, hangking support when wanted. Loughran (2010) identified in pedagogy as the relationship between teaching and learning, sagacity this interplay between teaching and learning and learning and t eaching is an important tilt in focus from teaching alone because it really means the two exist together consanguinity pedagogy recognises toddlers individual learning techniques accompanied by the kaiakos reflection where the kaiako identify and implement personal values and beliefs into the care and education within the learning environment.. Gallagher and Mayer (2008) recognised pedagogical involvements with toddlers as gentle, responsive and severalize timely adjustments, responding to childrens verbal and non-verbal cues, temperament, cultural background, interests and current zone of proximal development. The introduction of a three-year early childhood teacher-education qualification in 1987 provoked kaiako to reflect on their practice with infants and toddlers with the intent to see teaching and learning as a holistic endeavour going beyond physical care.The concept of quality in early childhood education has been under investigation for the last three decades, with signi ficant research undertaken to examine the components of quality within the organisation (Dalli, White, Rockel & Duhn, 2011). Rolfe (2004) believes to foster relationship based pedagogy kaiako need to understand attachment theory, and the implications of pedagogical relationships.Dalli, (et al., 2011) identifies relationship pedagogy comprising of care, respect and security involving responsive relationships, by understanding the manner in which the kaiako approaches relationship pedagogy is influenced by individual perceptions of the child as learner. Through structure relationships getting to know the children kaiako are able to observe the learning which takes place (Dalli, et al. , 2011).The Ministry of Education, MoE 1996 acknowledges the importance of responsive relationships in early childhood education In order to thrive and learn, a toddler must establish an intimate, responsive, and trusting relationship with at least one other person (p. 22). I recognise relationships are an important characteristic of early childhood education, which impacts toddlers learning and development within the environment.As an early childhood educator I am committed to supporting young children and their whanau throughout the childs early childhood education in able to support children throughout their learning journey it is imperative I understand the unique qualities of each child within my care, through implementing a primary caregiving dust I would be able to form quality relationships with a small group of toddlers and their parents/whanau. Primary Caregiving System refers to the assignation of specific kaiako to individual children, the kaiako are responsible for the toddlers overall well-being within the environment.To operate quality care the toddler needs to form a secure attachment with their primary caregiver. feature relationships between kaiako and toddlers, fosters learning and development this supports the kaiako to adapt and support individualised lear ning opportunities. Many theorists, including those whose ideas bear out the principles and strands of Te Whariki, support the significance of nurturing responsive reciprocal relationships through primary caregiving.Relationships developed from implementing the primary caregiving system can be supported by Bronfenbrenner and Vygotskys theories, by the way in which relationships shape and influence a childs development. Relationship pedagogy recognises individual pace of learning, which in turn provides a structure for discourse. The New Zealand Childcare Association (NZCA) was founded in 1963 to support learning environments to promote quality early childhood education (Stover, 2010, p. 12). Reference List Arthur, L. Bleecher, B. Dockett, S. & Death, E. (2005), Programming and planning in early childhood settings (3rd ed.)Southbank, Victoria, Australia Thompson. Bernhardt, J. L. (2000). A primary caregiving system for infants and toddlers Best for everyone involved. Young Children, 55(2), 74-80. Bretherton, I. (1985). Attachment theory Retrospect and prospect. In I. Bretherton & E. Waters (Eds. ), ontogenesis points of attachment theory and research. Monographs of the Society for Research in Child Development, 50(1-2, Serial No. 209), 3-35. Dalli, C. , White, E. J. , Rockel, J. , Duhn, I. , with Buchanan, E. , Davidson, S. , Ganly, S. , Kus, L. , & Wang, B. (2011).Quality early childhood education for under-two-year-olds What should it look like? A literature review. Retrieved from http//www. educationcounts. govt. nz/__data/assets/pdf_file/0009/89532/965_QualityECE_Web-22032011. pdf Drewery, W. Bird, L. (2004). Human development in Aotearoa A journey through life. New Zealand McGraw Hill New Zealand. Gallagher, K. C. , & Mayer, K. (2008). Enhancing development and learning through teacher-child relationships. Young Children, 63(6), 8087. Ministry of Education. (1996). Te Whariki He whariki matauranga mo nga mokopuna o Aotearoa/early childhood curriculum.Well ington, New Zealand Learning Media. Rolfe, S. (2000). Understanding relationships between professional carers and toddler. In child care A case study, action research approach. The First geezerhood Nga Tau Tuatahi. New Zealand Journal of infant and Toddler Education, 2(1), 9-12. Stover, S. (2010). A rapid history of early childhood education in Aotearoa New Zealand. In B. Clark & A. Grey (Eds. ), Perspectives on early childhood education Ata kitea te pae examine the horizon. North Shore, New Zealand Pearson. Vialle, W. , Lysaght, P. , & Verenikina, I. (2005). Psychology for Educators.

Canadas Role in Cold War Essay Example | Topics and Well Written Essays - 3000 words

Canadas situation in algid War - Essay ExampleSubsequently, we will try to discuss the role of Canada contend during the period of the Cold War.After the World War I, the rivalry and hostility were developing their roots among the regions of the fall in States and USSR. In October 1917, the ouster of the Russian government occurred, and subsequently, the Russian leader Vladimir Lenin decided to call back his military personnel from the war. In the year 1918, the United States of America supported by Canada, the Great Britain, Japan, and France interfered with the militaries of the Vladimir Lenin in Russia. The abovementioned countries made encumbrance to avert collapse against Germany, but Russian premier Lenin and his colleagues considered such intervention as an assault on Russia, which was highly offended by his government.The United States, Canada, and the European countries were aggrieved about the Russias new government. They showed their concerns against the capitalism a nd conversion of the topical anaesthetic communist parties into an international campaign. Later on, the coalescency of Society Socialist Republic (USSR) was converted into the Federal Union of Russia and its adjoining areas were brought under the Communist control. However, the United States of America did not recognize the Soviet State until 1933.1The differences ming conduct with the United States and the USSR worsen in the regime of Russian leader Joseph Stallion during the period of 1929 to 1... However, Adolf Hitler breached his agreement, and in June 1941, he ordered his armies for aggression against the USSR, the United States, and the Britain. In the result, a defense coalition was formed, in order to beating the Germany in the preceding four years. The coalition among American-British-Soviet Union, which was known as the grand alliance, proved the mistrusted coalition on the part of the Soviet Union. The USSR claimed to bore heavier price, as compared to other nations, which were active in continuity of the war. When victory seemed to be closer in the year 1944, the conflict became more visible within the alliance. 2By the changeover of time amid tensions, the two great blocks came in to the existence, one of which was led by the United States and was known as the Western block. It was consisting of the United Kingdom, Canada, France, Germany, Philippines, Japan, and many other Western- European and Latin American countries. The second block was led by Russia, and was known as the Eastern block. The countries included in the later block were Albania, Bulgaria, East Germany, Czechoslovakia, Poland, Hungary, and Romania.3Canadas entrancewayIn the Cold War, an occasional but important and middle-power role was played by Canada. Throughout the defend during the war, the United States and the West were supported by Canada. In this paper, we will try to understand the role of Canada during the Cold War, as well as its consequences from the Cold War, which were confronted by it.4Early Cold WarDuring the Cold War, it was genuinely predictive that Canada would take the side of the United States and the West, as

IT Management Article Example | Topics and Well Written Essays - 500 words

IT Management - Article ExampleThey also provide storage for these files. Computers provide also improve file and data management at the Opera hall. With digital storage, access and change of files and data is also easier. A printer is also an important piece of hardw are.It is essential for printing siding from the computer. The near required software for the PCs is the operating system. This provides a platform for the users to interact with the systems hardware (Anderson, p 112). This interaction interface is essential to help the staff to manage their PCs. An antivirus is also important because it protects the computers from malware attacks. These attacks can have devastating effects, such as data loss.Some applications that are required for the House to run effectively vary according to the functions to be performed. Microsoft Outlook is the most harsh mailing management software. It impart help the users when corresponding through emails. A web browser will use by the st aff to access web pages during their browsing sessions. QuickBooks and Sage are the common applications used in finance management, and they are considered the best in the field. These applications will help the finance department move the burden of manual management of financial activities. Sage Human Resource Management System is the most effective tender-hearted resources software available in the market. It provides solutions for payroll management and it handles other activities related to the human resources department.The use of IT is a powerful tool in the marketing strategy (Englander, p 107). It provides gateways for the Opera House to advertise its events. This can be achieved by posting the events in the most visited websites in the related field. This involves creating of e-banners, advertisements and posters with details about the events and posting them on thesites with the most traffic. The use of social media and networks is also an effective way to make awarene ss about the events. This can be

Report Essay Example | Topics and Well Written Essays - 1000 words - 4

Report - Essay ExampleThe resultant signal is channelled into the conditioned amplifier. The role of the index number amplifier is to drive back the loudspeaker. The electric circuit is designed such that the mixer contains a gain that can be varied, depending on the pizzazz of the required volumes. In addition, there should be the allowance for the volume of one channel to be controlled independently from another. This enhances the quality of sound as this enables one to have balance between the two channels. In this regard, the presented plat consists of a set of two scuttlebutts the speech and music. In this case, the speech voltage controls the music voltage. The operation of the circuit project only requires that the two signals ar combined while the current should be adjusted to be adequate to make the speakers work effectively. It is expectable that in the cases where speech signal is lacking, the music voltage from the deviation amplifier is about 1V. In the cases whe re the speech signal is peak, the voltage is expected to be at the minimum level, at around 0.17V. In this regard, mixing the speech and music amplifier creates the allowance to have the music volume by varying the voltage of the speech signal. Even so, the mixers output does not have the power capacity of driving the speakers. In this regard, it is expectable that when the amplitude of the mixers input is raised by a gain of well over 10 units, as well as utilizing the class B type of amplifier so that adequate current can be generated, the circuit would work successfully. The amplifier is connected to the speakers. round government agency amplifiers Conventionally, most power amplifiers make use of the output stage, in the cases where a single electronic transistor handles a half of the waveform signals and this is regardless of whether the half is negative or positive. This operation is often labelled as the push-pull. Its efficiency is unquestionable, considering that only mi nimal current flows when music signal is lacking. Furthermore, this comes with the implication that the compact power supply may be the only most essential component hence it cost-effectiveness to the manufacturer. For the user, the resultant amplifier is relatively small in size, efficient and cheap. The power amplifier functions to deliver power, a product of gist current and voltage. Power= IV I Current V Voltage In the basic sense, a power amplifier shares a lot of commonalities with the voltage amplifier. The only difference between the two is that in the power amplifier, the resistance of the load that is connected to the output is relatively low, for instance, a loudspeaker consisting of 7 ohms that triggers the flow of high current with the transistors collector. In consideration to the high currents that flow through the loads, it is imperative that the output transistors that are applied in the amplification of power should have high resistance. There are two categori es of amplifiers that could be used A-type and B-type amplifiers. The A-type amplifiers are those in which the output current assumes the inputs full cycle, creating the allowance of the transistors to be forward-biased through the input cycles, without switching off. The following is an extract of the diagram for the A-type amplifier. Figure 1 A-type Amplifier On the other hand, the B-type amplifier is that which is designed to break the energy of efficiency of the A-type amplifier, ensuring for the reduction of the amount of heat loss? Besides, its signal assumes a half

Environmental Report (Shell) Essay Example | Topics and Well Written Essays - 3000 words

environmental Report (Shell) - Essay ExampleIn the United States, the Environmental Protection Agency (EPA) is in charge of making sure industry is compliant with standards set into law.On the world(a) scale some developing countries do not have any guidelines, where as European Union and the United Kingdom do. European Union is responsible for a host of regulations that reduce greenhouse gas emission, preserve bio diversity, protect water supply and impose stiff fines for non compliance. The United Kingdom as well as has its own sets of rules and regulations, also enforced by fines for non-compliance. The International Standards Organization (ISO) has developed ISO 14000 and particularly ISO 14001 pertains to development and report sustainability of a company. ISO 14001 is a voluntary guideline that is compatible with the EU environmental management auditing standard (EMAS). This is one and only(a) complexity that faces all companies that are trying to develop environmental sus tainability.Developing a company that is some(prenominal) environmentally friendly and sustainable is the trend of the times in which the world finds itself these days. Shell is a worldwide company that has accepted this challenge of sustainability and reducing its impact on environments in which it operates. Herein is a skeleton overview of environmental management systems and environmental performance measure that make up a sustainable company. thenceforth evaluations of which systems have Shell put in to place, followed by a comparison of Shell with one of its challengers programs to evaluate how well Shell is in becoming an environmentally friendly and sustainable company. starting time there will be a discussion of sustainable development, environmental management systems (EMSs) and environmental policy management (EPMs).What is sustainable development? Sustainable development refers to using resources in such a focussing that fulfill our human needs today as well as sav e the environment from poisonous