Single Mothers and Higher Education Free Essays

Consistently in America another lady turns into a mother. In a normal year 4,248,000 ladies in the United States become moms (Ventura, 2012). â€Å"One out of each three American kids is destined to a solitary mother† (Single Mothers 2006). We will compose a custom paper test on Single parents and Higher Education or on the other hand any comparable subject just for you Request Now With divorces still at 856,000 per year (Amato, 2010) a great many kids are experiencing single parent families. Separation isn't just hard on youngsters yet in addition ladies. Most ladies don't have higher trainings before the separation and this causes money related difficulties. Because of this difficulty ladies come back to school in wants to look for an advanced education and have the option to give better to their kids. The survey of writing not just showed the measure of pressure one experiences yet in addition the money related weights they are confronted with during this time. Writing came to appear in spite of the fact that the challenges during these occasions were unpleasant, however the results were advantageous. Single parents and Higher Education If being a single parent isn't sufficiently hard, being a single parent going towards an advanced education is significantly harder. Consistently, ladies in America return to class in plans to accomplish an advanced education. Single parents face numerous difficulties with regards to seeking after an advanced education. These single parents are not just working they are likewise care for their kids and attempting to accomplish an advanced education. In reports from 2011 37% of moms were single guardians (Postal 2013). Not exclusively are these mother battling these offspring of single parents are additionally battling. They are naturally introduced to neediness and have a higher possibility of turning out to be teenager guardians alongside higher paces of drop outs during secondary school years. Higher trainings for these mothers are one way they can enable their children to beat the chances. When being naturally introduced to a single parent family unit yours situation is anything but favorable for you. Directly out of the entryway you are â€Å"more liable to live in neediness and have poor advancement outcomes† (Postal, 2013). â€Å"Completion of a college degree is one way single parents can alleviate the hazard that they and their youngsters will live in perplexed circumstances† (Synnott, 2010). These difficulties make it difficult for single parents to keep on pushing forward and some of them never observe the finish of the light where as others can complete and ready to give a real existence that would of never been conceivable without an advanced education. In the course of the most recent four decades the pace of relationships have went down and the separation rates have increased making a lot of single parents be left in this world to battle for themselves as well as their youngsters (McLanahan Casper, 1995). Reports in 1999 indicated that over 20% of families are being raised by single parents (Capser Bryson, 1998). The battles that one faces in a solitary parent family are bigger than the individuals who originate from double families. Single guardians battle with neediness as well as have poor emotionally supportive networks. In 2000, 25% of single parent and 12% of single parent families lived in neediness, contrasted and 5% of wedded couple families with children† (U. S. Department of the Census, 2001). The normal salary for a single parent in 2011 Census was $23,000 (U. S. Department of the Census, 2011). With a pay like this they are scarcely ready to make a decent living and a large portion of them are on some type of op en help. Neediness isn't the main issue when originating from single parent families sufficient help is additionally a major issues. A great deal of these youngsters battle in school because of absence of food, safe house or help at home. Despite the fact that the legislature has instituted projects to help families who battle with neediness these projects are only an impermanent fix and when these ladies do land positions they are scarcely ready to make a decent living. Ladies who can land positions make some hard memories discovering somebody to watch their youngsters. Most single parents don’t even make enough to cover a kid care supplier so as to make it to work. The nature of childcare is likewise in question when you can just offer a limited quantity of pay for their administrations. So an ever increasing number of ladies are compelled to remain at home and live off the legislature until they can accomplish superior instruction, or they are compelled to work more than one occupation so as to make it. An ever increasing number of ladies now days are the sole supplier for their family units. Without a great job they endure immensely that is the reason higher trainings are so significant now days. So as to acquire an advanced education there is an expense and a great deal of single parents can't manage the cost of that cost. Single parents dread they can’t keep their family unit up and pay educational cost as well. Cash is one of the most well-known issues many single parents orry about. The legislature has seen this over and over and they have found that ladies don't return to class on account of absence of assets and they have fabricated projects taken into account single parents so they can accomplish superior instruction. Since the administration has had the option to subsidize projects to help pay for advanced education they can enable these ladies to endure the framework and prove to be the best. Not just has the administration saved extraordinary assets for single guardians they have additionally put out grants and a few universities offer limited educational cost rates. In an ongoing report from Action Project out of New York City they discovered â€Å"over half of laborers make under $10 60 minutes, over 70% don’t get medical coverage through their activity, just 17% have an ordinary calendar, and simply 25% have utilized a paid day off. It might be little miracle, at that point, that single parents win not exactly 50% of what family units with a wedded couple acquire †$32,597 contrasted with $71,830† (Walton 2012). Single parents on normal are making just ten dollars an hour they don’t in any event, carry home enough cash to cover their bills then they need to pay childcare which takes up a large portion of their checks (Walton 2012). Walton found that for a baby in childcare focus it could cost as much as $20,200 every year in New York City (Walton 2012). Brain you these ladies are just making $32,597 per month that doesn't leave them a lot to live on during the year (Walton 2012). This is the reason it is significant for ladies to have decent strong instruction so they can make in excess of ten dollars an hour and can give a superior life to their family. Ladies who do go ahead and get an advanced education regardless of whether it’s only an Associate degree are in an ideal situation monetarily. On normal ladies who graduate with two-year degrees are procuring a normal compensation of $34,960, and some acquire altogether more (O’Shaughnessy, 2012). With a multi year degree they can begin in the low 40’s (O’Shaughnessy, 2012). Over the long haul multi year degrees will in general result the best for single parents in addition to the fact that they make all the more better chances. Despite the fact that there are exactly multi year degrees can pay out as well. A great deal of degree’s in the clinical field like nursing begin to pay out after you have a multi year degree yet once you hit the multi year degree your compensation can increment massively (O’Shaughnessy 2012). Getting training allows you to push ahead in life it likewise gives you openings that you would not have previously. Presently day’s employments look for just those with a degree though before you could get into places without it now they request it. Despite the fact that it’s still conceivable to get by without a degree you are in an ideal situation in the economy today to get one. Throughout the years an ever increasing number of projects have been put out there to assist help with singling moms. These projects advance instruction and show them their fantasy can turn into a reality. At the point when a single parent who makes $22,000 a year takes a gander at school and sees one class cost somewhere in the range of 400-1200 a class they don’t figure it will ever be conceivable (Walton 2012). Numerous projects have been instituted however to help them through this unpleasant fix throughout everyday life and assist them with accomplishing their objectives. San Joaquin Delta College has an award set up called the Cal Grant this award covers as much as 50 percent of your expense for school† (Parrish, 2013). So as to get this award you should have a specific GPA. Another of their projects they have which helps pay for educational cost causes you to be associated with the network projects to be qualified. Another incredible program that school additionally has is marvel mile affiliation which helps single parents however school with private gifts. Another extraordinary program that was begun at this school by an understudy who got the wonder mile was the Dome of Hope. Gwendolyn Primous was an understudy who got the award and got motivation to help other people accomplish a similar objective of getting an advanced education. Gwendolyn Primous expressed: â€Å"I need to help people,† she said. I need to assist them with their instruction and give portable mentoring. I need to help get ready individuals for work and break the patterns of routine joblessness and working the system† (Parrish, 2013). It’s in light of individuals like her who have been in the shoes and strolled the life of neediness that comprehend the significanc e of these projects and the need to have them set up. Another incredible award that has been offered to understudies who have conquered social and monetary obstructions to get an advanced education is the CONNTAC inc grant (Helen. 009). It gave understudies 10,000 dollars to acquire an advanced education. This program sees the snags one faces so as to get where they are and they need to help make the way simpler by aiding monetarily. A program called the Jeremiah Program has been established to permit single guardians to accomplish an advanced education and battle the destitution they have been living in. This program was created in 1998 with the way of thinking â€Å"that moms who succeed can life whole families out of poverty† (Quinton 2013). They have living quart

Headaches: The Leading Cause for Missing School and Work

We all experience the ill effects of an incidental cerebral pain; truth be told, 20 million Americans see their PCPs every year in view of migraines. Cerebral pains are additionally the main source for missing school and work in this nation. There are a wide range of kinds of cerebral pains going from simply common torment, to torment related with a turmoil or genuine ailment. I†d like to talk about the most noticeably terrible kind of migraine. The kind of cerebral pain I†d like to examine, the Migraine, albeit extreme in its agony, isn't related with an ailment or injury. The Migraine is a repetitive pulsating cerebral pain, influencing just one side of the head and frequently joined by numerous side effects. Albeit numerous individuals utilize the word â€Å"Migraine† to portray any extreme cerebral pain, this isn't right. Headaches are a particular cerebral pain brought about by changes in the veins that gracefully the mind. For the most part, Migraines become less successive with expanding age and are generally exceptional after the age of 50. In the wake of meeting my grandma, who is an extraordinary case Migraine victim, she disclosed to me that her Migraines started when she was seven. Regularly in school she would have the exemplary headache side effects she would see just 50% of her educator and splendid lights and flashes as long as 20 minutes before her Migraine started. These manifestations are called atmospheres and once they are gone the Migraine starts. The Migraine itself can prompt heaving, slurred discourse, causes the victim delicate to light to and declines when there is a great deal of clamor. The system isn't totally seen, however numerous ladies have their most serious assaults during or not long before their menstrual period. This is as far as anyone knows because of the hormonal awkwardness during that time. All in all, what would we be able to do to forestall Migraines? Since Migraine cerebral pains can repeat for a considerable length of time and drug may prompt reactions and bounce back cerebral pains avoidance is the key angle in the administration of headaches. Give close consideration to your eating regimen. Check whether maintaining a strategic distance from specific nourishments can forestall a headache. The three C†s-Cheese, chocolate and citrus are the most well-known nourishments which trigger headaches. I†d like to talk about rest propensities. While it†s essential to get enough rest, abstain from sleeping late too. It†s best to hit the hay and get up at about a similar time every day, since this assists with controlling and balance out the brain†s significant organic timekeepers. To compensate for loss of rest following a late night, rest or snooze later in the day if important. Has anybody at any point perused the elements of Excedrin? Well on the off chance that you have you†d have seen that Excedrin†s three dynamic fixings are: Acetaminophen (which is Tylenol), Asprin and shockingly enough, Caffeine. I recollect a day a year ago around the time that we had finals, when my sister, I†m not simply accusing her, it was actually her deficiency, purchased these pills named Vivavrin. When I took one of these pills my head started to pulsate and I, who have a long family ancestry of headaches, got one. Presently, if Caffeine triggers Migraines, for what reason would a Migraine medication contain Caffeine to mitigate them? Caffeine is an energizer and can accelerate the heart, raise pulse and meddle with unwinding. Caffeine is anything but something worth being thankful for to take when you don†t have a cerebral pain. For some odd reason, when a cerebral pain has started, Caffeine can be useful. This is on the grounds that Caffeine is an adjuvant-it improves and animates the impacts of agony medication. That is the reason it is added to numerous over-the-counter drugs including Excedrin to treat migraine torment. To finish up, an individual must give close consideration to his living being. With the main indications of a serious migraine, it is ideal to counsel a specialist who will direct tests and set up a substantial explanation behind the agony.

8 Books for Learning to Get Angry

8 Books for Learning to Get Angry Does anyone else have a hard time getting angry? It comes so easily to some people, but for me its been more of a learned skill in adulthood. And its one I still need to work on. A lot. I grew up thinking of anger as this unacceptable, out of control emotion. But I see so many motivating impulses arise from anger. So much honesty and directness. And so much danger from anger that isnt healthily processed. In our personal lives and political lives, there is so much to be angry about. If you also struggle with this so-called negative emotion, here are eight books to help you learn to get angryor learn to get angry in a healthier and more productive way. As youll see from the titles, many of these books are specifically for or about women or written from a Feminist perspective. However, I think readers of all gender identities could benefit from reading the books on this list. Mindful Anger: A Pathway to Emotional Freedom by Andrea Brandt This is the first book on anger I ever read. It helped transform the concept of anger from something wholly negative to a normal emotion I could learn from. In the book, Brandt suggests that avoiding anger doesnt actually get rid of the emotion. Instead, it can lead to health problems. Brandt gives detailed approaches to allowing yourself feel anger, focusing on being mindful of the physical sensations within your body. This lets you both let go of the emotion sooner and learn from the messages its trying to send you. If it sounds a little woo-woo, thats because it is. But that doesnt mean it wont be helpful! The Dance of Anger: A Womans Guide to Changing the Patterns of Intimate Relationships  by Harriet Lerner This is considered a classic about anger in the psychology/self help world. First published in 1985, the title  singles out women but Lerner suggests people of all genders can find help in the book.  The Dance of Anger  examines anger through the lens of close relationships. The case studies Lerner brings up are often male/female romantic partnerships, but there are also conflicts between parents and children as well. Depending on the edition, some of these examples might feel very old-fashioned or even outdated. However, the reframing of anger as an important impetus to change is valuable and this book is a cult favorite of many people whove struggled with anger in their relationships. Sister OUtsider: Essays and Speeches by Audre Lorde This collection brings together fifteen essays and speeches Lorde wrote between 1976 and 1984. They examine the intersections of different identities relating to race, gender, sexuality, and economic status. The book argues that anger is the only appropriate response to societal injustices and inequitable treatment of different groups of people. This became a foundational text for feminisms development past the second wave or White feminist stage (although there is still much work to do). Lordes unapologetic anger is inspirational in these writings. For example, she writes: I cannot hide my anger to spare you guilt, nor hurt feelings, nor answering anger; for to do so insults and trivializes all our efforts. Guilt is not a response to anger; it is a response to one’s own actions or lack of action. Quotes like this reframe anger and show how it should be embraced for change to occur. The Dance of the Dissident Daughter by Sue Monk Kidd Sue Monk Kidd is better known for her novels, like The Secret Life of Bees.  However this spiritual memoir about Kidds journey from half her life existing within the traditional Southern Baptist church to discovering what she called the divine feminine. And anger plays a big part in that journey. Anger at a comment from two men from her church about her daughter. Anger at the patriarchal system shed never questioned and a passive, submissive role shed been playing within it. This anger leads to an academic exploration into female centric religions, myths, and folklore, and offers important insight into how anger can be an important motivator for personal growth. Rage Becomes Her by Soraya Chemaly This books takes the gendering of emotions head on specifically the ways we think about women and anger. This is not a self help book or a book about managing anger, instead its a manifesto offering permission for women to become angry. It does this by listing the numerous things women have to be angry about: street harassment, sexual double standard, and pay inequality to name a few. It also looks at the physical and psychological damage suppressing anger to conform to a nice or good girl image inflicts on womens bodies. Eloquent Rage: A Black Feminist Discovers her Superpower by Brittney Cooper This book follows the Audre Lorde tradition, with a collection of personal essays about straddling the identities of being Black and being a feminist. Some are playful, such as an essay using Michelle Obamas hair as metaphor for respectability politics. Others are painful to read, like how she uses the story of her mothers attempted murder to illustrate our societal problems with toxic masculinity. With a harsh critique white feminism and the treatment of anger from women of color, these essays offer an insightful look into intersection of anger and different social identities in contemporary American society. Anger: The Misunderstood Emotion by Carol Tavris Heres another pop psychology classic that has a lot thats helpful and a fair amount that feels outdated. It takes a pretty different starting point to poke holes in the belief that anger must always be expressed. The book investigates exactly what anger is and helps readers figure out when to share it. This new revised version has updated some of the language about anger and gender and includes new sections on road rage, violence in sports, and chronic anger problems. Good And Mad: The Revolutionary Power of Womens Anger by Rebecca Traister Ever since this book came out, my phone has been blowing up with texts from friends sending me quotes. And I can see why. It takes a long view at how womens anger has functioned within the American political sphere. How anger can seen as a weakness for female candidates. And how anger has fueled important social movements from the suffragettes to #metoo. Traister also examines the way women have expressed anger towards each other within the feminist movement. In both of Traisters books, she shows an uncanny ability to connect the personal experience to a larger historical story. This feels like an important thing to do through the lens of anger. Especially as we see the media attaching labels like unlikeable and abrasive to 2020s female presidential candidates.

Using Antes and Related Spanish Phrases

Antes is a common way of saying  before, but it is often necessary to use it in the phrases antes de and antes de que.   How To Use Antes The easiest way to think about the differences between antes by itself and the two phrases is to consider which part of the sentence antes connects with. If it affects the meaning of the entire sentence or of a verb, then its functioning as an adverb and stands alone. Another way of thinking about this, although it doesnt cover all instances, is that  if it makes sense to translate antes as beforehand or earlier (theyre both adverbs) then you should use antes by itself: Antes fuimos a la ciudad. (Earlier, we went to the city.)No lo habà ­a visto antes. (I had not seen it beforehand.)Yo corrà ­a mà ¡s antes.  (Earlier, I used to run more.)Antes habà ­a muchos casos de tuberculosis en las zona. (Before, there were many tuberculosis cases in the area.) Antes de (not antes de que), on the other hand, functions like a two-word preposition and connects with a noun that follows (or an infinitive functioning as  a noun): Fue difà ­cil viajar antes de la era industrial.  (It was difficult to travel before the industrial era.)Yo tenà ­a miedo antes del comunicado oficial.  (I was afraid before the official announcement.)Llene este formulario antes de salir.  (Fill out this form before leaving.)No creerà ¡s cà ³mo Disney hacà ­a sus pelà ­culas antes de las computadoras. (You will not believe how Disney made its films before there were computers.) Finally, antes de que (or antes que, a regional variation used the same way), functions as a subordinating conjunction, which indicates the connection between one event and another and is followed by a noun and a verb (or a verb where the noun is implied): Necesito perder peso antes de que empiece el verano. (I need to lose weight before summer begins.)Mi padre se fue antes que yo naciera.  (My father left before I was born.)Antes de que estudiemos el sol, aprenderemos un algo sobre los à ¡tomos de hidrà ³geno.  (Before studying the sun, we will learn something about hydrogen atoms.)Controle su ira antes de que ella le controle a usted. (Control your anger before it controls you.) Note that as in the above examples, the verb following antes de que or antes que is in the subjunctive mood. This is true even when the subjunctive verb refers to something that definitely will or already has happened. One way of understanding the differences is to look at the three variations used in sentences that begin the same: Lo sabà ­a todo antes. I knew it all before. (Antes affects the meaning of the entire sentence and functions as an adverb. This is the only example of these three where beforehand or earlier would work as a translation.)Lo sabà ­a todo antes de hoy. I knew it all before today. (Antes de functions as a preposition with hoy, a noun, as its object.)Lo sabà ­a todo antes (de) que comenzara el trabajo. I knew it all before the job began. (Antes (de) que indicates the time connection between what could otherwise be two sentences.) Ante vs. Antes Although ante is sometimes translated as before, it should not be confused with antes. Although the two words are clearly related, they have separate uses. In modern Spanish, ante is a preposition that means before only in the sense of being in the presence of or in the face of. Common translations include in front of or facing. It can also be translated at considering or compared to. Ha subido las escaleras y se ha colocado ante la estatua de la diosa. (He had climbed the stairs and had planted himself in front of the statue of the goddess.)En una ocasià ³n me invitaron a hablar ante las estudiantes de la Escuela de Negocios de Harvard. (One time they invited me to speak before Harvard Business School students.)Tenemos que aprender a ser tolerantes ante nuestras diferencias raciales. (We need to learn to be tolerant in light of our racial differences.) ¿Te gustarà ­a vivir ante la playa y con maravillosas vistas a mar y montaà ±a? (Would you like living facing the beach with marvelous views of sea and mountain?) Key Takeaways Antes functions as an adverb that, when used by itself, typically means before or earlier.The phrases antes de and antes de que function as a two-word preposition and three-word conjunction, respectively.Ante is a preposition that often means in front of or considering.

Jeremiad - Definition and Examples of Literary Devices

System Integrity and Validation Kudler Foods Free Essays

Summary of Recommendations This company has established a new accounting information system to assist in all three stores. As part of this system, this firm recommends utilizing audit productivity software to enhance the system already recommended by this firm. Using audit productivity software will decrease the time necessary to audit the accounts as this will now be computerized. We will write a custom essay sample on System Integrity and Validation Kudler Foods or any similar topic only for you Order Now This will also increase profitability by decreasing money and time spent in the audit process and Kudler will be able to make alterations to the process more quickly than if audits were handled manually. Another recommendation by this firm would be the installation of continuous audit software that would continually monitor the data being input into the system. This would increase the effectiveness of auditing the stores. With the continuous audit software, Kudler would be able to follow-up on any abnormalities earlier as this software runs automatically. This would assist Kudler in handling any fraud issues that might arise as well. System Integrity and Validation Kudler Fine Foods hired this corporation to establish a new electronic data system to handle the accounting and inventory needs of the company. As part of the proposal, this company will recommend ways to audit the information that the system creates. Once the data has been input into the system, audit procedures can take place to ensure the information is correct and that the company is performing well. This company will help Kudler establish audit processes for each area of the business. As Kudler moves forward with the new automated accounting software as recommended earlier, it is important that an auditing process be established also. Since the accounting process has been converted to an accounting information system, computerized audit productivity software needs to be established as well. This will increase the productivity and profitability of Kudler because the data used by either internal auditors or external auditors can be more quickly obtained and analyzed than doing the process manually. Kudler will need to determine which software works best for the needs of the company. Electronic work papers have many features to evaluate which include the importing of data, the analysis of that data, being able to export this data to excel or other formats, and automatically generating the working papers at the conclusion of the audit. All the recommendations for Kudler Foods are to make the company more profitable and automated. Computer assisted auditing techniques (CAATs) â€Å"assist auditors in obtaining sufficient, reliable, relevant, and useful evidence to support predefined audit objectives† (Hunton, p. 184). It is important that Kudler audit the accounts even though the company is not a publically held company. As outlined previously, this company recommends different auditing techniques depending on the area being audited, but highly recommends the findings and recommendations audit to ensure that the new system is operating appropriately and the information is accurate. There are 10 key steps in the CAATs system that range from planning and implementation to documenting in the work papers. With each audit, it is critical that the auditor know what information is being looked for so when the data is accumulated, the auditor will understand the data and know if it is accurate. The auditor will work closely with the accounting personnel at Kudler to determine the objective of the audit. Based on the objective, the correct auditing format will be chosen. The ISACA Standards Board has issued guidelines governing the use of CAATs and provides guidance to the auditors. There are two categories of techniques that CAATs is used for. The first is to validate the application integrity, â€Å"the objective being to determine whether the source code has been compromised, either intentionally or unintentionally† (Hunton, p. 188). Tests might be run with a parallel simulation to determine if the software is working properly. In this situation, the auditor will create a test set of data and run the auditing techniques against that data. If the system creates the expected set of data, then the system is working as it should. The second category is to verify the data integrity. This technique centers around data extraction and analysis to ensure the data is imported and exported correctly. With using an automated system, Kudler auditors can pull all the information and test for accuracy or abnormalities instead of only being able to pull a sample of the data. These two techniques help to validate the testing that will occur against the real data being reviewed for Kudler Foods. The CAATs is also used to detect any type of fraud that is occurring within the company. By using an automated accounting system along with the automated auditing system, Kudler has the ability to review 100% of the data and locate duplicates and gaps in the data. By using an automated system, Kudler can not only validate the integrity of the application and data, but also determine what could possibly be missing. A continuous audit technique might be one choice to consider for Kudler as it might work well for detecting fraud. A continue audit would be a program that is imbedded within the software that will look for things outside the norm. This would enable Kudler to find erroneous information faster. According to investopidia (2013), a continuous audit is â€Å"an auditing process that examines accounting practices continuously throughout the year. Continuous audits are usually technology-driven and designed to automate error checking and data verification in real time. A continuous audit driven system generates alarm triggers that provide advance notice about anomalies and errors detected by the system. † By using the continuous audit, this could be a time saver not only in auditing but in detecting the issues within the system and correcting them more quickly. How to cite System Integrity and Validation Kudler Foods, Papers System Integrity and Validation Kudler Foods Free Essays This company has established a new accounting information system to assist in all three stores. As part of this system, this firm recommends utilizing audit productivity software to enhance the system already recommended by this firm. Using audit productivity software will decrease the time necessary to audit the accounts as this will now be computerized. We will write a custom essay sample on System Integrity and Validation Kudler Foods or any similar topic only for you Order Now This will also increase profitability by decreasing money and time spent in the audit process and Kudler will be able to make alterations to the process more quickly than if audits were handled manually. Another recommendation by this firm would be the installation of continuous audit software that would continually monitor the data being input into the system. This would increase the effectiveness of auditing the stores. With the continuous audit software, Kudler would be able to follow-up on any abnormalities earlier as this software runs automatically. This would assist Kudler in handling any fraud issues that might arise as well. System Integrity and Validation Kudler Fine Foods hired this corporation to establish a new electronic data system to handle the accounting and inventory needs of the company. As part of the proposal, this company will recommend ways to audit the information that the system creates. Once the data has been input into the system, audit procedures can take place to ensure the information is correct and that the company is performing well. This company will help Kudler establish audit processes for each area of the business. As Kudler moves forward with the new automated accounting software as recommended earlier, it is important that an auditing process be established also. Since the accounting process has been converted to an accounting information system, computerized audit productivity software needs to be established as well. This will increase the productivity and profitability of Kudler because the data used by either internal auditors or external auditors can be more quickly obtained and analyzed than doing the process manually. Kudler will need to determine which software works best for the needs of the company. Electronic work papers have many features to evaluate which include the importing of data, the analysis of that data, being able to export this data to excel or other formats, and automatically generating the working papers at the conclusion of the audit. All the recommendations for Kudler Foods are to make the company more profitable and automated. Computer assisted auditing techniques (CAATs) â€Å"assist auditors in obtaining sufficient, reliable, relevant, and useful evidence to support predefined audit objectives† (Hunton, p. 184). It is important that Kudler audit the accounts even though the company is not a publically held company. As outlined previously, this company recommends different auditing techniques depending on the area being audited, but highly recommends the findings and recommendations audit to ensure that the new system is operating appropriately and the information is accurate. There are 10 key steps in the CAATs system that range from planning and implementation to documenting in the work papers. With each audit, it is critical that the auditor know what information is being looked for so when the data is accumulated, the auditor will understand the data and know if it is accurate. The auditor will work closely with the accounting personnel at Kudler to determine the objective of the audit. Based on the objective, the correct auditing format will be chosen. The ISACA Standards Board has issued guidelines governing the use of CAATs and provides guidance to the auditors. There are two categories of techniques that CAATs is used for. The first is to validate the application integrity, â€Å"the objective being to determine whether the source code has been compromised, either intentionally or unintentionally† (Hunton, p. 188). Tests might be run with a parallel simulation to determine if the software is working properly. In this situation, the auditor will create a test set of data and run the auditing techniques against that data. If the system creates the expected set of data, then the system is working as it should. The second category is to verify the data integrity. This technique centers around data extraction and analysis to ensure the data is imported and exported correctly. With using an automated system, Kudler auditors can pull all the information and test for accuracy or abnormalities instead of only being able to pull a sample of the data. These two techniques help to validate the testing that will occur against the real data being reviewed for Kudler Foods. The CAATs is also used to detect any type of fraud that is occurring within the company. By using an automated accounting system along with the automated auditing system, Kudler has the ability to review 100% of the data and locate duplicates and gaps in the data. By using an automated system, Kudler can not only validate the integrity of the application and data, but also determine what could possibly be missing. A continuous audit technique might be one choice to consider for Kudler as it might work well for detecting fraud. A continue audit would be a program that is imbedded within the software that will look for things outside the norm. This would enable Kudler to find erroneous information faster. According to investopidia (2013), a continuous audit is â€Å"an auditing process that examines accounting practices continuously throughout the year. Continuous audits are usually technology-driven and designed to automate error checking and data verification in real time. A continuous audit driven system generates alarm triggers that provide advance notice about anomalies and errors detected by the system. † By using the continuous audit, this could be a time saver not only in auditing but in detecting the issues within the system and correcting them more quickly. How to cite System Integrity and Validation Kudler Foods, Papers

Byre by Norman MacCaig Essay Example For Students

Byre by Norman MacCaig Essay A poem that I found had a strong message was Byre by Norman MacCaig. The poems message is that we should appreciate nature, as it is beautiful. MacCaig does this by using figurative language, imagery and word choice.  First of all, MacCaig shows the message through figurative language by using a simile. He makes something seen as horrible sound nice. The metaphor squeak small hosannahs makes the mices squeak sound like angels even though they are seen as pests. I think MacCaig used the metaphor perfectly as it is hard to make mice sound nice. He is able to take something negative and successfully give it a powerful and positive image to make it seem beautiful and attractive. An oxymoron is also used to show the message that nature is beautiful. This oxymoron is used in silver slaver in the fourth verse to make the cows slaver sound better than it really is. This is effective as it makes me think that even something that seems horrible can be beautiful. It just depends how you look at it. Another way MacCaig put across the message was that he made plenty of references to heaven, sustaining this imagery to make a number of comparisons. These references and comparisons make the barn seem like heaven. Golden pavements, hosannahs, Aphrodites and crystal all refer to the idea of something beautiful and something that is like heaven. This makes the message stronger. Using words and imagery associated with heaven and beauty was, I think, a good idea as it makes it easier for us to believe MacCaigs message we should appreciate nature. The last technique that I think MacCaig used that was effective in conveying his message was word choice. Shine, crystal river song and Milky, secret, female are particular examples of word choice that I found interesting. These, to me, reinforce the message of nature being beautiful and that we should appreciate nature. The shine refers to the straw that is natural but not appreciated. The crystal river song elevates the ordinary water in the gutter into something special and makes us think again about it. Finally, milky, secret, female creates a comforting and maternal image of the cows to make us realise that they are beautiful and should be appreciated. All of these words show the beauty of nature in the simplest of things which we normally take for granted. MacCaig has proved himself to be an excellent poet as he has been able to take something as ordinary as the barn and turn it into something beautiful. The way he put the message across in Byre was perfect. Using imagery, oxymoron, comparisons to heaven and vivid word choice, I think the message that we should appreciate nature ahs been put across well. The poem Byre is an interesting poem and carries and important message for those who read it.

Economic and Social Inequalities in the United States between Whites, Asian Americans, Hispanics and African Americans

Though it is now more than forty years after the enactment of the civil rights legislation, economic and social inequalities related to ethnicity still persist in the United States (Staveteig and Wigton). Therefore, there are serious disparities among the Whites, Asian Americans, Hispanics and African Americans.Advertising We will write a custom essay sample on Economic and Social Inequalities in the United States between Whites, Asian Americans, Hispanics and African Americans specifically for you for only $16.05 $11/page Learn More Although, there are similarities in the wellbeing of whites and Asian American, Asian Americans are still seen as foreigners. Moreover, Hispanics and African American are positioned lower in the United States’ social-economic hierarchy. However, this essay only gives a brief overview of the Asian American and Hispanics. Due to their typical Asian looks, Asian Americans are seen as people with a foreign origin. Moreove r, although Asian Americans are culturally assimilated by Americans, they are assumed to have close ties with their Asian cultures. Nonetheless, most Asian Americans indentify themselves with the American way of life. Therefore, they are culturally accepted. Moreover, they have socially integrated with the American people. For that reason, they encounter minimal discrimination. However, since they are not white, they will always remain as a foreign minority ethnic group. Nonetheless, Asians who are a product of intermarriages between Asian Americans and whites try to indentify themselves with the whites. However, to further isolate them, they are indentified with a tag inclined to the origin of their Asian parent. Examples of such tags include half-Japanese and half-Chinese. However, most Asian Americans do not care about this tag. Surprisingly, they seem to accept their Asian heritage and are proud of where they came from. In fact, older Japanese are not fond of the term ‘Asi an American’. For that reason, they are contemplating reviving their Asian culture. Hispanic or Latino Americans are immigrants from Spanish-speaking Latin American countries such as Mexico and Puerto Rica. In addition, these immigrant ethnic minorities are either born or raised in the Unites States. However, first generation Latin American immigrants are indentified with their country of origin. For that reason, they are not referred to as Hispanic or Latino Americans. The term only applies to the generation born after them. In addition, Chicano, a term associated with politics and activism, refers to later generations of Mexican immigrants. Most Hispanics are a mixture of Spanish and Indian descents. A small number consist of black Latinos, Asian Latinos and a mixture of Whites, Indians and Blacks. Amazingly, Hispanics have surpassed African Americans as the largest ethnic minority group in the United States. There are 47 million Hispanics in the United States. This transla tes to 15.4% of the United States’ total population.Advertising Looking for essay on ethnicity studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Additionally, most Hispanics came to the United States after 1965. They were, hence, beneficiaries of the Hart Cellar Act of 1965. This act restricted immigration to family unification and employment visas (Kothari). In addition, the act placed ceilings on immigrants from certain hemispheres. However, despite being close to the United States, this ethnic minority is positioned lower in the social-economic ethnic hierarchy. For instance, average household income for Hispanics is $46,700. This is $4,400 higher than that of African Americans, but $25,600 lower than that of Asian Americans. Hispanics have also lower education levels and occupation status than most ethnic groups within United States. However, they have succeeded in some sectors. For instance, due to their number, they are a force to reckon with in politics. In conclusion, social-economic disparities still exist in United States of America. For that reason, ethnic minorities face discrimination in a number of ways. For instance, Asian Americans, despite being assimilated by the American culture, are still regarded as foreigners. Furthermore, Hispanics are lowly placed on the social-economic hierarchy. Works Cited Staveteig, Sarah and Wigton Alyssa. 2000. Racial and Ethnic Disparities: Key Findings from the National Survey of American Families. Web. Kothari, Monika. 2011. The Hart-Cellar Act: A Demographic  Revolution. Web. https://presidentialfellows.wordpress.com/2011/09/21/the-hart-cellar-act-a-demographic-revolution/. This essay on Economic and Social Inequalities in the United States between Whites, Asian Americans, Hispanics and African Americans was written and submitted by user Jasper Z. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Chem 1301- Carbon essays

Chem 1301- Carbon essays When one thinks of life, they must remember to acknowledge the carbon element because its compounds are essential to vitality, as we know it. Carbon is the sixth most abundant element in the universe. It makes up 0.32% of the earths crust. While the origin or founder is unknown, carbon dates back to the prehistoric times, but scientists did not discover the three different types of carbon until the 1700s. The individual most responsible for putting this element to use is Dmitri Mendeleev, in the 1860s when he organized the periodic table of elements. All the elements were arranged from lightest to heaviest in respect to carbon. Because carbon makes up millions of compounds, there is a special section in chemistry called organic chemistry devoted especially to the compounds formed by carbon and hydrogen. Besides being the basis of all life in living things, carbon is also used for ones everyday purposes. We rarely realized the chemistry involved in or day-to-day existence. Carbon is a non-metallic element found in group IVA of the periodic table. Its atomic number is 6, and the atomic mass is 12.01115. Carbon is used as the international standard for atomic weight. The simple formation about the carbon atoms is that they have 6 protons, 6 electrons, and 6 neutrons in the 12C isotope. This isotope is the most abundant. There are actually two stable isotopes with mass numbers 12 and 13. About 1% of carbon atoms are carbon-13. Four radioactive isotopes are known, but the most useful one is Carbon-14, which makes up a very small fraction of all carbons. The melting point of carbon is 3550oC, and the boiling point is 4827o C. The electron configurations for this element is written as [He]2s22p2. It must either gain or lose four electrons in order to become a stable ion. Also, unlike metals and non-metals, bonding in carbon is generally covalent rather than ionic, quite strong, and often forms long chains through a process c...

Government Intervention in Business Essay Example | Topics and Well Written Essays - 2000 words

Government Intervention in Business - Essay Example The government as well makes sure that the welfare of the people is put as priority at all times, (at least in theory). This becomes evident with Government Owned and Controlled Corporations, wherein some governments enter into the manufacturing or distribution of fast moving consumer goods to post a more competitive price range for its people rather than the good produced by multinational corporations- this is very evident in third world countries especially in the fields of pharmaceutical corporations and basic commodities such as rice and oil. The government also subsidizes some semi government owned companies, or agencies which delivers basic commodities to the people. Example of which are in the fields of energy, transportation, food (rice). This is done, in order to avoid the monopoly of certain markets and private corporations which usually dictate the market price of goods that sometimes are higher than what the lower class could afford. Disadvantages of government intervention in business can be felt if the government no longer regulates but prevents business from doing its vital functions. Too much government control suffocates the economy. This can sometimes be evident through the different taxes, tariffs and trade regulations that governments post in order to protect, propagate or hinder a certain market. An example of which is that sometimes, As Stated the doctrine of laissez-faire, "workers are most productive and a nation's economy functions most efficiently when people can pursue their own economic interest freely". However, the economy of the United States is no where close to being a laissez-faire system. Based on studies, government spending and intervention in the economic sector has ballooned. The role of government has grown to a point where the benefits of government intervention are far outweighed by the negative effects on the economy as a whole(Ringer, 150). In the United States, one of the major areas in which the government intervenes is in the agricultural sector of the economy. The government has three ways it can intervene and help its producers. These ways include price policies, direct payments, and input policies. Price policies have the largest effect on producers. Tariffs, quotas, and taxes are just a few examples of price policies. While these policies bring revenue into the government, in the end they hurt consumers. Each of these policies raise the prices of both imported and native goods. They are designed to help stabilize prices and give the native producers a chance to compete with foreign goods. Under the doctrine of laissez-faire, the government would not interfere with prices and the native producers would be forced to lower their prices, giving the nation's citizens a better deal in the market. The use of taxes is one of the government's favorite ways to make its presence known in the economy. While this method seems blatantly obvious, many of the ways the government uses the money collected by taxation is not. Some of the money it takes is used to fund other programs designed to "protect" consumers and to "create" jobs. Because of

Assignment 1- Accounting Essay Example | Topics and Well Written Essays - 1000 words

Assignment 1- Accounting - Essay Example In a balance sheet, the sum of all the liabilities and the equity of an organization should be equal to the assets; as all the assets would either be financed through taking up liabilities or providing equity to the stockholders. Therefore, Assets are the economic resources that are owned by an organization. They may be tangible in nature such as building, inventory, cash, accounts receivable etc., or intangible in nature such as good will. Broadly speaking, there are two kinds of assets; Fixed and Current Assets. Currents assets are assets which can be easily converted into cash such as inventory and accounts receivable. Assets which cannot be easily converted into cash such as real estate, buildings are known as fixed assets. Liabilities are debt that is held by an organization. An organization may have taken up debt from its suppliers, or banks, or vendors and creditors. This section shows all the money that an organization has to pay off, in the short term or in the long terms. The third section, Equity, is another method of raising money, where shares are given to stockholders and money is taken from them for the purpose of the business. Shares help the stockholders become part owners of the organization. Balance sheet provides information regarding the trends that are present related to an organization regarding the elements of the balance sheet. A comparative analysis of balance sheet items such as accounts receivable, accounts payable would help identify trends over the years regarding these assets and liabilities. Or are the cash reserves declining over the years; the investors might then look deeply into the matter to see the reason behind it. In short, it provides the changing scenario of the organization over the years; in a profit and loss statement, the information is pertaining to that certain year only. Fixed Assets are a part of the Assets; they are those assets of the organization which cannot be easily converted into

Scm And Erp Implementation At Nike Commerce Essay

Scm And Erp Implementation At Nike Commerce Essay Nike, Inc. is an incorporated company which designs, progresses and markets worldwide athletic, footwear, apparel, equipment and accessories. This company is a large publicly traded sportswear and equipment supplier which is based in United States. And it is the worlds leading supplier that supplies athletic shoes and apparel and it is a major manufacturer of sports equipment with revenue over $18.6 billion in year 2008. In that year Nike employed more than 30 000 people worldwide. [1] In 1964 the company started Blue Ribbon Sport which was founded by athlete Phil Knight and his coach Bill Bowerman. PRODUCTS Nike produces a wide range of products, such as shoes and apparel for sport activities like football, tennis, running, basketball, golf, combat sports, and American football for men, women and children. The first product of Nike was track running shoes which ware released by Nike in 1987. Some of the companys shoes reduce weight because they contain Fly wire and Linarite Foam. In 2010 Nike collection were worn by university teams like Miami, Alabama, Florida, Oregon, West Virginia, Pittsburgh etc. NIKES SUPPLY CHAIN MANAGEMENT Supply Chain Management or (SCM) is the management of the entire value-added chain, from the supplier to manufacturer right through to the retailer and the final customer. Three primary goals of SCM are: Reducing inventory, increasing the transaction speed by exchanging data in real-time and increasing sales by implementing customer requirements more efficiently. [3] Shortly, SCM is a business network converting from buying, making, moving, and warehousing to selling. The aim of Nike was to do their products different or unique from other shoe producers thats why the supply chain management of Nike focused on that by maintaining its relationship with its suppliers in order to be able to do its production process better. Nikes supply chain includes all the activities, such as goods and services from the raw material stage, assembly, manufacturers, warehouse, parts suppliers, and distribution to the end-user whose primary goal is to maximize the value and shareholder wealth of the company. Supply chain management brought certain benefits to the company. Costs from outsourcing allowed Nike to focus on its core competencies such as product design, marketing, and Air Sole technology. Relationship of company with its suppliers made it contingent for them to have better quality product with low costs through reduced administrative and payroll costs. Nikes variety of 860 suppliers let them flexibility, also allowed them faster service in cases of emergencies and quality standard. The technologies of Nike like transferring data, orders, communication via internet and databases let them perform and meet the demands of customers in a timely manner and at the same time allowed them to have a good inventory and monitoring control. Nikes supply chain was confronted with many obstacles. One of the reasons was an expensive implementation of technical components; another reason was having too many suppliers which can lead them losing control of inventory and operations management. A fault of some shoe parts suppliers can result delay in its supply chain process; non implementation of suppliers of Nikes can once again dispose of the public perception of the company and also trend forecasts and unstable economy may affect consumers need. I2 SOFTWARE IMPLEMENTATION In 1999, Nike Inc. decided to implement the first part of the supply chain strategy. So they decided for demand and supply chain planning application software from i2 technology. [4] The cost of this strategy was $40 million. The strategy of Nike using i2 software was to help the company to enable them resolve and detect any problems effectively, to perform effective business planning, and help them to match the supply with demand by mapping out the manufacturing of specific products. REASONS FOR I2S SOFTWARE FAILURE The failure was heart  when the company announced that they had profits of $97.4 million and this sum was 48 million below from their earlier forecast for the third quarter ended February 28, 2001.They also mentioned that this revenue short fall was caused from the supply chain software that was  installed form i2s Technologies. By the way this failure affected companys reputation as an innovative user of technology. Some problems that were caused from the i2 software were as follows: Integration: it couldnt integrate with SAP ERP, the integration was required to be with ERP, SCM and CRM but this didnt happen in i2 SCM that was working so isolated. Customization: there was a high customization demand forecast which caused system operations to be very slow. Deployment using legacy system: the complexity for entering input information by the lack of integration in several languages and also subsystems results in crashes, bugs, enormous delays. There was no realistic time of goals: because there was an extreme pressure In timelines , this result in low level of testing before going alive and may be pushing the probability of errors. And the following problems were that the software was giving inadequate information, the market condition begins to change and NCS project complication and as a result of all this review of meetings. After all this problems the Nike and the company that produced software were pointing finger at each other. Software Company said that they had some specific templates and methodology for use and we always recommend to our customers to follow them but Nike instead chose not to do that. Also she added that Nikes problem is isolated incident and the other 1000 companies are not in risk. IMPLEMENTING SAP AFS This time Nike decided to implement  specifically  developed software for  apparel and for footwear industry the software called AFS which was a variant of the SAP R/3. With the single  Instance Strategy, Nike begin using SAP AFS application across all the geographies where Nike is sold and ,on the other hand they also decided to chose to implement the other SAP applications which include  Supply Chain management (SCM) and Business Information warehouse which was considered a pilot test of SAP Net Weaver platform for the near future. The company thinks that the single Instance Strategy would result in better integration  and also  provide  a competitive edge by enabling holistic view of its business. BENEFITS Nike spent six years and $500 million on the project. In 2004 the 80% of the project was completed, and the company gained several benefits from the project. The benefits were dividing: better financial management improved their  Ã‚  revenue of  Ã‚  forecasting decreased the inventory level quick manufacturer and design process Direct Benefits: Better integration between departments Improved level of decision making Better visibility into costumer order transactions Non-quantifilable benefits CONCLUSION As  a conclusion we can say that every company leers by their mistakes even though this mistakes cost a lot.  As we discussed below one of the biggest mistake of the Nike was choosing a poor quality company that had never designed such big software and tried first time on Nike and when the problem occurred they werent able to accept their faults. By the way also we learned the importance of pilot test because of the pressure they couldnt test the software and they faced a problem such that  the lose was felt 9 months in the company. There was a vision gap in the company, where the role of forecasting wasnt clearly defined and it had a hard influence on supply chain management. And finally if there existed any  experienced external consultant, both previous problems would  have been managed.

Organic Nomenclature and Functional Groups Essay

Learning how to name and draw the structure of the various compounds is the first step in learning to speak the language of organic chemistry. Chapter 1 presented organic chemistry as the chemistry of the carbon atom. However, many organic compounds contain other atoms besides carbon that contribute significantly to the physical and chemical properties of the compound. Chemists call these atoms heteroatoms, and the groups they form, functional groups. This chapter provides an overview of the rules for naming organic www. ochem4free. com 5 July 2005 Organic Chemistry – Ch 2 73 Daley & Daley compounds. It also introduces the major functional groups that you will encounter as you study organic chemistry along with the rules of how to name them and draw their structures. The presence of heteroatoms radically changes the physical and chemical properties of the compounds to which they are bonded. In fact, the carbon— heteroatom bonds and the carbon—carbon multiple bonds are the main sites where chemical reactions take place. Organic compounds are arranged into classes according to the particular functional groups that they contain. Members of each class of compounds share common chemical and physical characteristics. The names of organic compounds are assigned according to the class of the compound as determined by the functional groups. This chapter also shows how to draw the structural representations of these compounds. 2. 1 Drawing Organic Structures A two-dimensional structural formula of a hydrocarbon shows all of the atoms with all of their bonds in the plane of the page. Molecules are actual, three-dimensional entities. Their structure is a major factor that determines their physical properties and the way one molecule interacts with another molecule. These bonds are combinations of single bonds with hydrogen atoms and single or multiple bonds with other carbon atoms. For molecules that contain a large number of atoms or complex structures, drawing every bond and every atom is time and space consuming. A common notation developed to abbreviate the drawing without sacrificing the clarity of the structure is the condensed structural formula shown below for heptane: CH3 CH2 CH2 CH2 CH2 CH2 CH3 Heptane www. ochem4free. com 5 July 2005 Organic Chemistry – Ch 2 74 Daley & Daley Taking out the lines representing the carbon—carbon bonds condenses this formula still more: CH3CH2CH2CH2CH2CH2CH3 Heptane Heptane has five repeating —CH2— groups, called methylene groups. Because many organic molecules have such repetitive groups, an even more condensed notation shows these repeating units. Using this notation, the formula for heptane is as follows: CH3(CH2)5CH3 Heptane Bond-line formulas represent the carbon atoms as the intersection of lines and as line ends. You assume all the hydrogens needed to complete carbon’s valences. The bond-line structural formula is the notation that most organic chemists prefer to use. Bond-line formulas are easy to draw and quickly convey the essential structure of a molecule. Both the ends and the angles of the structure represent the carbon atoms. C—H bonds are not shown, but you should assume that the appropriate number of hydrogen atoms is present to complete the four bonds required by carbon to have its octet of electrons. The bond-line formula for heptane looks like this: Heptane Not all hydrocarbons are straight chains; many are rings. Chemists use the same structural formulas for them. Because the illustration of the two-dimensional structural formula of methylcyclopentane is so cluttered, it does not clearly show the ring. H H H C C H C C C H H CH HH H HH Methylcyclopentane The condensed structural formula is clearer. www. ochem4free. com 5 July 2005 Organic Chemistry – Ch 2 75 Daley & Daley CH2 CH2 CH CH2 CH3 CH2 Methylcyclopentane The bond-line structural formula is even clearer. Thus, chemists use it most frequently. Methylcyclopentane Often, chemists combine the bond-line and condensed notations to clarify a structure or emphasize specific features. This formula also represents methylcyclopentane. CH3 Methylcyclopentane Exercise 2. 1 Redraw each of the following condensed structural formulas using the bond-line notation.

Cost Volume Profit Essay

Some things we know: The objective of every business is to make money (profit) for the owners Profit = Revenues – Expenses Revenues = Sales = Quantity sold x price per unit Expenses = the costs related to: the specific revenue (COGS) or the specific accounting period Matching Principle Role of Management is: Planning, control and performance measurement, and decision-making Decision-making relates to future events and involves risk Full costing (full-absorption costing) is a good historical tool but may not Be the best indicator of future activity because it is based on past events. Cost Behavior Variable Costs – total dollars change with volume, Cost per unit is constant Fixed Costs – total dollars are constant, cost per unit changes with volume Mixed Costs – include some variable costs and some fixed costs Total Cost = Fixed Costs + Volume(variable cost per unit) Fixed Component Variable Component Purely Fixed $25,000$ 0 Purely Variable 0 5.00 per unit Mixed Costs 10,000 2.00 per unit Total Costs $35,000$7.00 per unit Graphing Total Costs X axis (horizontal/across) = volume Y axis (vertical/up & down) = dollars Estimating the Composition of Mixed Costs Account Analysis Scattergraph – Visual inspection of plotted points High-Low Estimation Theory: The change in total costs between the high volume point and The low volume point, must be purely variable costs Linear Regression (computer assisted scattergraph) Contribution Margin Income Statement Ignores the function of the expenses Focus is on cost behavior (fixed and variable) Used extensively in forecasting future potential outcomes (planning & decision making) Because Profit = Revenue – Expenses(Costs) Where: Revenue = Volume x price per unit AndTotal Costs = Fixed Cost + (Volume x Variable cost per unit) Therefore: Volume x price per unit Less Volume x variable cost per unit Less Fixed costs Profit Revenue Less Variable Costs CONTRIBUTION MARGIN Less Fixed Costs Pretax Profit KNOW THIS FORMULA FRONTWARDS AND BACKWARDS Margin of Safety = the difference between the expected level of volume and the break-even point (normally using sales dollars but could also use units sold). When comparing two or more alternatives it may be helpful to look at the Margin of Safety as a percentage of sales. Contribution Margin Ratio = CM per unit / Selling Price per unit OrContribution Margin / Sales Operating Leverage = Fixed Costs / Contribution Margin Or Contribution Margin/Pretax Profit Cost-Volume-Profit (CVP) Analysis Break-Even Point = the point at which profit = zero (i.e. we break even) = The point at which Contribution Margin = Fixed Costs Once we know the break-even point, we can begin to plan for target profit Target Pre Tax Profit versus Target After Tax Profit Pretax Profit$100 Less Tax Expense 40 After Tax or Net Profit$ 60 Effective Tax Rate = Tax Expense / Pretax Profit(40% above) Tax Expense = Pretax Profit x Effective Tax Rate Net Income = Pretax Profit x (1- effective tax rate) Pretax Profit = Net Profit / (1- effective tax rate) Multiple Product CVP Analysis Weighted-Average Contribution Margin (also referred to as blended average) PRODUCT MIX IS CRITICAL Product 1Product 2Total Units Sold10020 Selling Price$10.00$50.00 Variable Costs 5.00$30.00 Sales$1,000$1,000$2,000 Contribution Margin 500$ 400 900 CM Ratio 50% 40% 45% SO LONG AS THE PRODUCT MIX REMAINS AT 5:1 THE PROJECTED CM RATIO WILL STAY AT 45%. Therefore if sales are expected to be $20,000, AND WE SELL 5 of Product 1 for every 1 unit of Product 2, Contribution Margin should be $9,000 ($20,000 x 45%) However if sales of Product 1 are only $1,000 and the remaining $19,000 are sales of Product 2 the Contribution margin is only $8,100 and the CM Ratio drops to 40.5%. $ 1,000 x 50% = $ 500 plus$19,000 x 40% = $7,600 $20,000 $8,100 = 40.5% of sales or (1/20 x .50) + (19/20 x .40) .025 + .38 = 40.5% When computing the Weighted-Average Contribution Margin USE SALES DOLLARS as the weighing factor (NOT UNITS). Constraint = a limitation of resources To maximize profits given a limited resource, produce the product that generates the highest contribution margin per limited resource. This may not be the product with the highest contribution margin ratio. Illustration: A company manufactured two types of beer, premium and regular. Both types of beer are brewed in the same kettles. A regular batch brews for 15 days and yields 12,000 bottles. A premium batch brews for 30 days and yields 12,000 bottles. Regular beer sells for $1.00 per bottle and has variable costs of $0.40 per bottle. The premium sell for $1.50 per bottle and has variable costs of $0.50 per bottle. Assuming unlimited demand of both products, which product should the company brew? PremiumRegular Per Batch: Sales$15,000$12,000 CM$12,000$ 7,200 CM % 66.67% 60.00% CM per Limited Resource (Days) CM$12,000$ 7,200 Divided by days 30 15 CM per day of limited Resource use $400 $480 Regular beer has a higher CM per limited resource. Therefore, given unlimited demand of both types, produce only regular. Proof: In 30 days we can make one batch of premium, which will yield $12,000 in CM. In the same 30 days we can make 2 batches of regular, which will yield $14,400 in CM. We are in business to make money for the owners, not percentages. You can’t deposit percentages in the bank!

The Effects Of Homeless Conditions, Drug Abuse, And Mental...

A study of the Impact a Correlation of Homeless conditions, Drug Abuse, and Mental illness has on the Health and Wellbeing of Individuals Robin Mullineaux Salt Lake Community College Abstract This paper utilizes five peer reviewed articles for the purpose of identifying the interconnections between psychiatric conditions, self-medication and Homelessness. Depending on the severity of the psychiatric disorder, circumstances can lead to a homeless situation or nomadic lifestyle. It will also cover issues like how these influences affect societal issues such as crime violence, abuse, health troubles and communication difficulties with others due to the problems that these individuals have with their thinking process. Key†¦show more content†¦They could be homeless because of many different reasons. There are those who have lost their homes, are rejected by family members, or have problems with drug addiction, mental illness, and other reasons. There are many variables when it comes to talking about substance abuse and addiction. According to (L. Lagoni, 2010), links are present between mental illness and self-medication referred to as the self-medication hypotheses. The research in this peer reviewed article was comprehensive and viewed psychiatric disorders from many different angles. They looked at illicit drug and alcohol users and found that many mental health disorders such as Thought, Depression, Anxiety, Bipolar, PTSD, ADHD, and APD are connected to many societal issues which include homelessness, health issues, unemployment crime, and early deaths. The same study also associated the self-medication hypotheses (SMH) to Gender, Race, Previous Diagnosis, and Sexual trauma. It continued to look at people that are non-compliant to Psychiatric drug treatment and it showed how individuals present with different mental disorders but do not seek treatment for their psychiatric condition. 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Homelessness gained public attention in the late 1970s because homelessness became more visible when it began to include women and children. Today homelessness can be linked to various other problems. It is estimated that 200,000 thousand Canadians have livedRead MoreHomelessness and Mental Illness1095 Words   |  5 Pageshimself. To the outer world he is just one of the many homeless, but little does society know that this man has a mental illness as well. Homelessness and mental illness are linked. These two happenings have similar beginnings. Homelessness is influenced by drug and alcohol disuse, being homeless at a young age, money problems, and trauma symptoms. Mental illness is caused by many of the same things, but it can also happen at birth. The effects that each entity has on a person are comparable. RehabilitationRead MoreThe Social Issue Of Mental Health1167 Words   |  5 PagesTo discuss the social issue of mental health is to take into account a wide ran ge of related issues and concerns, because describing the problem brings other subjects up that should also be presented. Starting with mental illness, it is defined as a wide range of mental health conditions or disorders that affect your mood, thinking and behavior. Serious mental illnesses include major depression, schizophrenia, bipolar disorder, obsessive compulsive disorder (OCD), panic disorder, posttraumatic stressRead MoreThe Problem Of Senior Homelessness1360 Words   |  6 Pagesaged 45-64 (known as the older adult age range) reflects those born in this era. Being homeless, especially in these late years of life, causes for many problems related to health and mortality. Individuals under these circumstances lack mobility resulting in disability, lack health care and necessary resources such as food water and shelter, and are also put at risk to mental illnesses as well as substance abuse. While identifying the major risks associated with homelessness in the elderly pop ulationRead MoreIs Homelessness a Big Problem In America? Essay1097 Words   |  5 PagesEver drove or walked pass a homeless shelter and wondered how so many people got there? According to the American Aid Foundation, â€Å"Seven out of 10 Americans are one paycheck away from being homeless.† Getting a paycheck every two weeks does not mean a person cannot become homeless. Many would think only drug abuse and being poor are the reasons for homeless. There are many other ways to become homeless and for some people it becomes permanent. Many people that are homeless are single with kind, had/haveRead MoreHomelessness : A Community Health Issue967 Words   |  4 Pagesfinancial issues, mental or physical challenges and discrimination. Most people do not choose to be homeless; however, when individuals are set to live unsheltered, the experience is often negative and stressful. The community aspect found within homelessness refers to society’s failure to ensure that ev eryone has access to housing. This may be due to inadequate systems, and lack of funding and support offered to people, especially those in troubled situations. Many people who are homeless often experienceRead MoreHomelessness And The Tampa Bay Area1234 Words   |  5 PagesHomelessness is a prevalent social issue that many countries are trying to resolve. One area that has a high rate of homelessness is the Tampa Bay Area in Florida. According to a homeless count carried out by the Tampa Hillsborough Homeless Initiative (THHI) in 2016, in Hillsborough County alone, there are, â€Å"at least 1,817 homeless men, women, and children† who have to resort to unorthodox housing, such as spaces behind buildings, encampments, sidewalks, and cars (â€Å"About Homelessness†). Moreover, homelessnessRead MoreDrug Essay1041 Words   |  5 Pagesever been addicted to drugs? â€Å"There are about 18 million adults are addicted to alcohol.†(Teens, and self-injury: Causes, S igns, and Prevention Web MD) Those people needs to drink alcohol in order to function normally. It is a problem because drugs can cause heart diseases. Heart disease is extremely dangerous, and can cause heart attack, which is able to cause death. Although people takes drugs in order to feel pleasant. However drug is able to put one in abominable conditions such as capturing heart