Fossil Fuels ( Oil, Coal, Natural Gas ) - 1743 Words

Fossil Fuels (Oil, Coal, Natural Gas) Debbie Burrell SCI2000 Gwynedd Mercy University Abstract Fossil fuels are non-renewable sources of energy that were form billions of years ago. The three different types of fossil fuels in the world include: oil, coal and natural gas. Although each of the three types of fossil fuels are extracted differently they are all processed and used as the world’s primary sources of energy. Being the world’s primary sources of energy, fossil fuel experience advantages as well as disadvantages as an energy source. The use of fossil fuels, as an energy source, impact the environment as well as social, economic and political aspects of the world. Fossil Fuels; Beginning of†¦show more content†¦The Three Different Types of Fossil Fuels Fossil Fuel; Oil Oil is a non-renewable fossil fuel found all around the globe. According to Energy.gov, â€Å"Oil reserves are found all over the world... The top oil producing countries are Saudi Arabia, Russia, the United States, Iran, and China.† (Energy in the 21st Century, 2013). According to an article from Adventures in Energy, there are three ways oils is extracted from the Earth (Extracting Oil and Natural Gas, 2008). The three way oil is extracted are: Primary Recovery, Secondary Recovery and Enhanced Recovery (Extracting Oil and Natural Gas, 2008). Each type of recovery is a form of drilling for the oil. Enhanced recovery is used to extract the large amounts of oil left behind by the primary and secondary recoveries (Extracting Oil and Natural Gas, 2008). Some recoveries use steam, water, chemical injections and other methods to extract the oil from the Earth (Extracting Oil and Natural Gas, 2008). When processed oil is used for many household items and everyday mo tor activities. The most commonly known source of oil use is fuel, â€Å"gasoline. It is used to fuel most cars in the United States† (Energy in the 21st Century, 2013). Oil other uses include, â€Å"heating oil, diesel fuel, jet fuel, and propane†¦ It can also be used to make many common household products, including crayons,

Essay To Kill a Mockingbird An Analysis of Discrimination

To Kill a Mockingbird: An Analysis of Discrimination The most important theme of the 1960 Pulitzer Prize winning novel To Kill a Mockingbird is author Harper Lee’s tenacious exploration of the moral nature of people. Lee tenaciously explores the moral nature of human beings, especially the struggle in every human soul between discrimination and tolerance. The novel is very effective in not only revealing prejudice, but in examining the nature of prejudice, how it works, and its consequences. One of the ways it accomplishes this is by dramatizing the main characters’, Scout and Jem’s, maturing transition from a perspective of childhood innocence. Initially, because they have never seen or experienced evil themselves, they†¦show more content†¦However, on the other hand, Jem’s faith in truth, justice and humanity is very badly damaged. He does not understand why all of this is happening. Prejudice and racism do not make any sense to Jem as they are so foreign to his nature that he had assumed th ey did not exist. When the shameful courtroom proceedings are over he retreats into a troubled state of deep disillusionment. In contrast, Atticus Finch has experienced and understood evil throughout his life. He has been confronted with prejudice and racism, but has not lost his faith in the human capacity for goodness. Atticus understands from his own experiences and reflection that, rather than being simply creatures of good or creatures of evil, most people have both good and bad qualities. Jem and Scout only learn this after their troubling experiences with racism and prejudice during the trial. When they do, it is a revelation which eases some of the burden of their discovery of prejudice. One of the most powerful scenes in the novel is when Jem asks, â€Å"If there’s just one kind of folks, why can’t they get along with each other ? If they’re all alike, why do they go out of their way to despise each other ?† He sadly declares, â€Å"Scout, I think I’m beginning to understand something, I think I’m beginning to understand why Boo Radley’s stayed shut up in the house all this time. It’s because he wants to stay inside.† In Jem, the sadnessShow MoreRelatedRacial Discrimination In To Kill A Mockingbird Analysis1122 Words   |  5 PagesRacial discrimination in To Kill a Mockingbird To Kill a Mockingbird by Harper Lee, published in July 11, 1960, shows the discrimination throughout the small town of Maycomb. Scout, the daughter of a white lawyer named Atticus, tells what she saw while she was growing up. Harper Lee uses foreshadowing throughout the entire story. When Atticus defends Tom Robinson in an alleged rape case. The people of Maycomb automatically start calling him, Scout, and Jem â€Å"nigger-lovers† for defending a black manRead MoreEffects Of Racial Discrimination In To Kill A Mockingbird1526 Words   |  7 PagesRacial discrimination is when you treat someone differently based on the color of their skin or when you think different races exist in the world. Racial discrimination comes in two different forms extrinsic and intrinsic. Extrinsic is when you believe that a certain race is bad. Intrinsic racism is when you have a specific hatred towards a certain race. To Kill a Mockingbird, a novel that shows many forms of racial discrimination tha t was written b y Harper Lee in the 1960’s. In To Kill a MockingbirdRead MoreTo Kill A Mockingbird Academic Analysis Essay1404 Words   |  6 Pagesâ€Å"The worst sin of all†¦Ã¢â‚¬  The academic analysis of the discrimination, racism, and prejudice in To Kill a Mockingbird. Extra, Extra, read all about it! Negro Tom Robinson get what he deserves! Now that peoples attention has been grabbed, lets talk about To Kill A Mockingbird, by Harper Lee. To Kill a Mockingbird (or TKAM) is set in the small town of Maycomb, Alabama in the 1930s. It follows the adventures of Jean Louise ,or better known as Scout, and her older brother Jem. They encounter a boyRead MoreRacism And Critical Disposition Of Kill A Mockingbird By Harper Lee1415 Words   |  6 PagesAn Analysis of Racism and Critical Disposition in Maycomb County Racism was a tremendous issue in Harper Lee’s To Kill a Mockingbird. It was applied throughout the novel and was increasingly used to judge others in Maycomb’s society. Racism was revealed through the novel to characters Jem, Scout, and Dill who were young children that were learning about the good and evil in the small town they lived in. Racism was a constant and significant topic. There were many aspects that contributed to racismRead MoreTo Kill a Mockingbird977 Words   |  4 PagesLiterary Analysis for To Kill a Mockingbird â€Å"There’s something in our world that makes men lose their heads- they couldn’t be fair if they tried. In our courts, when it’s a white man’s word against a black man’s word, the white always wins. They’re ugly, but these are the facts of life.† ************ Along with the main theme of the story, racism, there are multiple other themes that are represented in the story. These include: the coexistence of good and evil, and importance of mortal educationRead MoreAnalysis of To Kill a Mockingbird by Harper Lee Essay1360 Words   |  6 PagesAnalysis of To Kill a Mockingbird by Harper Lee In 1960, Harper Lee published her critically acclaimed book To Kill a Mockingbird. Only a year after being published the American classic novel was awarded the Pulitzer Prize in fiction as well as the Brotherhood Award of the National Conference of Christians and Jews. Gregory Peck stared as Atticus in the successfully adapted 1962 motion picture of To Kill a Mockingbird that won an Academy Award. This book is based on many childhood experiencesRead MoreTo Kill A Mockingbird Judgement Essay1406 Words   |  6 Pagessituation†- Anonymous. This quote can be applied to each character also each person in life. The jury should not laugh at the prisoner because it is only a matter of time before roles can be switched. In Harper Lee s award winning novel, To Kill A Mockingbird, she sets the plot in the small Southern town of Maycomb, Alabama, during the Depression. During this time period, issues like classism, racism, genderism, and general stereotyping were quite prudent. Harper reveals that it is unjust for oneRead MoreArgumentative Essay : Argumentative Paper 1610 Words   |  7 Pagesachieve true racial and social equality. Harper Lee’s novel To Kill A Mockingbird is an example of such proof. In the plotline, a girl named Scout watches how her attorney-father tries to defend a black man against the prejudice of her hometown of Maycomb, Alabama. With this information, one c an see how even a fictional story can present the prejudice and injustice that America had in the 1930’s and still today. In To Kill A Mockingbird, Lee presents the customs and ideals of Maycomb citizens thatRead MoreAnalysis Of Harper Lee s Kill A Mockingbird 1593 Words   |  7 PagesAnalysis of To Kill a Mockingbird by Harper Lee Major Themes †¢ Standards of behavior †¢ Morals/values †¢ Racism Important Symbols †¢ Mockingbirds (Innocence/ morals and values)– The book depicts mockingbirds as innocent creatures that shouldn’t be harmed since they did nothing to harm others. While practicing with their rifles, Atticus tells Jem and Scout that it is a sin to kill a mockingbird. The mockingbirds share a connection with Tom Robinson since they are both innocent and don’t deserve toRead MoreRacism Towards Negros : The And Worst Parts Of American Society1832 Words   |  8 Pagesfrom their enslavement, but the racism towards them didn’t disappear overnight. Racial discrimination is evident in many elements that affect health, including social status and employment because racism is one of the main barriers in our society to the attainment of health care. Employers, co-workers, and peers may favor one or more people over African Americans because of their skin color. In To Kill a Mockingbird (1960), the racism towards Negros is prominent. According to Westport News, a firm based

Siddhartha Journey Towards Self Discovery Free Essays

A Journey Towards Self-discovery By: Gabrielle Revelo Behind all the endeavors of Siddhartha are prompts that steer him to a different path. Thus, he experiences many different faces of the world throughout his journey of discovering the truth within himself. In attaining truth, it is essential for Siddhartha to discover the unity of the world. We will write a custom essay sample on Siddhartha: Journey Towards Self Discovery or any similar topic only for you Order Now One cannot find the reality in ones being if the world itself is disintegrated; a vital parcel of self-discovery is unity of the world. It is in the unity of the physical world where Siddhartha discovers the key concept of finding truth in his own persona. Therefore, finding unity with the world can co-exist with profound personal satisfaction in life. Everything that happens to Siddhartha piles up to realizations, because through his experiences he gains adequate understanding, which eventually leads him to the ultimate knowledge, which satisfies all his worldly desires. In the end, Siddhartha’s encounter with Vasudeva really matters the greatest in his quest of finding truth. It is the ferryman who served as the catalyst for his self-discovery. Finding the unity of the mortal world is a constituent in achieving self-discovery; Siddhartha only attains the truth within him through discovering the unity of the world. When Siddhartha exposes himself in a disunited world of materialism with Kamala and Kamaswami, which Siddhartha denotes as the game of Samsara, he ends up with a vital realization; â€Å"Then Siddhartha knew that the game was finished, that he could play it no longer. A shudder passed through his body; he felt as if something had died† (85). As Siddhartha recognizes the disunity of the world, he feels nauseated with himself, and shares a mutual perspective on how he perceives the world. Through Siddhartha’s perception of a disunited world, he is unable to find the unity in himself. But as Siddhartha escapes the world of spirituality, in being a Brahmin, or a Samana and when he flees his life of materialism with Kamala and Kamaswami, Siddhartha ventures in the first representation of the unity of nature, the river; this is when Siddhartha reaches to a the ultimate discovery; â€Å"From that hour ceased to fight against his destiny. There shone in his face the serenity of knowledge, of one who is no longer confronted with conflict of desires, who has found salvation, who is in harmony with the stream of events, with the stream of life, full of sympathy and compassion, surrendering himself to the stream belonging to the unity of all things. † (136). Through the unity of nature, Siddhartha hears the sound of perfection or the sound of contentment within him. It is when he witnesses transcendence of the world where he discovers his being. Govinda wanders in the riverbanks to hear for himself the words of a pious ferryman who has been the talk of the town. He then discovers that the ferryman is no other than his childhood friend Siddhartha; as their conversation concludes Govinda notices in his friends appearance; â€Å"He no longer saw the face of his friend Siddhartha. Instead, he saw other faces, many faces, a long series, a continuous stream of faces– hundreds, thousands, which all came and disappeared and yet all seemed to be there at the same time, which all continually changed and renewed themselves and which were yet all Siddhartha† (150). Through Govinda’s divine impression of Siddhartha’s physique, it ascertains Siddhartha’s achievement of peace. He is the sole witness of Siddhartha’s self-discovery. Siddhartha’s life from being a clever Brahmin, a patient Samana, a lavish businessman, and as a ferryman are all essential towards his self-discovery for they have indicated directions to Siddartha and eventually those prompts leads him towards self-discovery. As Siddhartha departs his life with his parents, the Brahmins, he follows the way of the Ascetics; after so many years of living the life of an Ascetic, Siddhartha moves further to seek enlightenment from the Gotama, the Buddha; â€Å"This fruit, for which we are already indebted to Gotama, consists of the fact that he has enticed us away from the Samanas. Whether there are still other and better fruits, let us patiently wait and see† (23). As Siddhartha absorbs the knowledge that the Samanas once imparted to him, it directs him to a different path. Through his constant longing for discovering truth, Siddhartha acquires more understanding that was essential to decode the puzzle towards truth. By the time Siddhartha absorbs the teachings of his previous spiritual life as a Brahmin and a Samana, and as he parts ways with the promise of Buddha’s enlightenment he goes to the town and experiences the domain of materialism; it took many years for Siddhartha to crash upon another realization; â€Å"I have had to experience so much stupidity, so many vices, so much error, so much nausea, disillusionment and sorrow, just in order to become a child again and begin anew. But it was right that it should be so; my eyes and heart acclaim it† (96-7). Through experiencing another perspective of life, Siddhartha finally grasps the notion that truth is not defined by materialism. It is another milestone in his life, which forces him to reevaluate his life. Finally as Siddhartha encounters nature, represented by the river he finally locates the final parcel of his realization; â€Å"Within Siddhartha there slowly grew and ripened the knowledge of what wisdom really was and the goal of his long seeking. It was nothing but a preparation of his soul, a capacity, a secret art of thinking, feeling and breathing thoughts of unity at every moment of life† (131). In the terminal phase of Siddhartha’s realization, wisdom is reflected on his journey. Various directions prompt Siddartha to take up different lifestyles. Siddhartha’s encounter with the ferryman, Vasudeva impacts him the most in his journey towards self-unity; it is the ferryman who introduces the vast knowledge of nature to Siddhartha, whom Siddhartha eventually perceives, and ultimately attains peace. After Siddhartha awakens from his long unconsciousness to reality, he approaches a ferryman whom he adores his capabilities; â€Å" I also thank you, Vasudeva, for listening so well. There are few people who know how to listen and I have not met anybody who can do so like you. I will also learn from you from this respect† (105). Siddhartha’s appreciation of the ferryman’s listening capacity, the very first time they decide to venture together, directly highlights the ferryman’s importance to Siddhartha’s search. The peace that Siddhartha observes from Vasudeva’s image becomes his goal. When Sidhartha recognizes the ultimate power of the nature, in the moment of self-discovery, he remembers an essential person; â€Å"This knowledge matured in him slowly, and it was reflected in Vasudeva’s old childlike face: harmony, knowledge of the eternal perfection of the world and unity† (131). Through Siddhartha’s comparison of perfection to Vasudeva, demonstrates Siddhartha’s recognition of his predecessor’s great contribution to his realization. Moreover, Siddhartha exhibits his owed learning to the ferryman through recollecting his image to his experience of peace. Siddhartha explains to Govinda the great realization that Vasudeva came about; â€Å"When this holy man went off into the woods, he new everything; he knew more than you and I, without teachers, without books, just because he believed in the river† (147). Siddhartha illustrates the greatness of Vasudeva through explaining to his friend the realization that the ferryman once imparted to him. Through Sidhartha’s demonstration of his shared understanding with Vasudeva to Govinda, ascertains the vitality of Vasudeva in his search for truth. How to cite Siddhartha: Journey Towards Self Discovery, Essay examples

Health and Safety at Work

Question: Discuss the health and safety related legislations in UK and management system to respond to legislation. Answer: Introduction The health and safety at the workplace in the United Kingdom, is administered by the Health and Safety Executive from now on referred to as HSE. The HSE is a public body that works for the regulation, encouragement, and enforcement of health and safety at workplaces. The HSE is not a departmental body also responsible for researching the risks arising out of occupation in the United Kingdom, Wales, and Scotland. The Health and Safety at Work Act, 1974, created the HSE. The headquarters of HSE is situated at Liverpool, United Kingdom. It is crucial to provide health and safety provisions by any organization (Armstrong and Taylor 2014). It is because the proper health and safety provisions in any organization help to ensure that the employees are not injured helps to create safety and health culture, helps to analyze the better management of health and safety and helps to meet the legal requirement of organizations to meet health and safety provisions. Health and Safety Related Legislations in UK History of Health and Safety Legislations Occupational health means and includes all the spheres of health and safety at the workplace and strongly focuses on the basic hazard prevention. The history of health and safety provisions is a recent phenomenon. The need for health and safety provisions at the workplace was felt with the cropping up of the labor movements. In the nineteenth century in England, with the enactment of the Factory Acts, the need for health provisions for the poor children involved in the cotton mills was greatly felt. The publication was made by the royal commission in 1840 regarding the working conditions of the workers engaged in the mining industry at that time (Bahr 2014). Key Elements mentioned in the Health and Safety at Work etc. Act, 1974 The Health and Safety at Work etc. Act of 1974, was passed by the British Parliament, and it provides the basic structure and body which is involved with the regulation, encouragement, and enforcement of the safety, health and welfare provisions at workplace situated in the United Kingdom (Bratton and Gold 2012). The Act states the duties of the employees, employers, suppliers and contract in work premises and the persons who manage the work premises. The Act covers a wide area of regulation that involves ministers from the government. The Act has been a statutory mechanism since 1974. The Act states the general principles relating to managing health and safety at workplaces. The Act also specifically provides the Code of practice in the form of regulations for regulating the health and safety at workplaces. Some of the regulations are Control of Substances Hazardous to Health Regulations relating to Control of Hazardous Substances (2002), the Health and Safety at Work Management Regulations (1999), etc. The Act also intended to make rational the confusing systems of legislations which are existing (Channing 2013). The Act has set out several objectives and goals. They are as follows: To secure the health, welfare and safety provisions of the human beings at work. To protect the persons who are not at work, from the risk issues of health and safety arising out of the persons involved at work (Ferrett 2012). To control the use and keeping of substances flammable in nature that includes explosives (Chassin and Loeb 2013). Provisions of the Health and Safety at Work etc. Act The Act starts by stating the duties of the employers. Section 2 of the Act states the general duties which the employers need to follow (Hoel 2013). The general duties of the employer are as follows: creating provisions and maintaining system of work that are usually risk-free and safe to health. making arrangements to ensure that the risks to health are not present about storage, use handling and transmission of goods and services. making provisions for those information to the employees which are related to the health and safety of employees. making provisions for providing the working environment for every employee. According to Section 3 of the Act, it is the duty of the employers and the self-employed persons to make provisions regarding the safety of the persons who are not employees. It includes the safety of the clients, visitors, etc. It has to be noted that the Act does not extend to the domestic servants (Hughes and Ferrett 2015). Section 4 of the Act provides the duties of the occupiers for maintaining a risk-free and safe environment to work. The term occupiers include the commercial landlords, maintenance contractors, etc. Section 6 (1) of the Act declares the duties of any person who is involved in designing, supplying, manufacturing and importing any article which is used at work. The duties of the persons are ensuring that the articles constructed by him are safe and possess no risk to the health of the persons involved, performing the essential tests of the articles for the purpose of ensuring the safety, to take essential steps to secure that the health and safety provisions are attained at the workplace. Section 7 provides the duties of the employees at the time of work. The duties of the employees are to take reasonable care of the health and safety of themselves as well as the persons working with them or other employees. The other duty of the employees is to cooperate with the employer, who is performing his duties. Section 8 of the Act states the duties of the persons in general. The sections make it clear that no person shall interfere or indulge himself with anything that is involved with the misuse of interests of health, safety and welfare of people in the workplace. In every section, there is a word reasonably practicable mentioned. The word has been incorporated in the sections to make it clear that the duties of the employer and employee are not absolute. The employer and the employee have to meet the requirement of their duties only in those cases where it physically possible to meet. It also means that the employer and the employee must make reasonable efforts to perform their duties but if it is possible physically. Health and Safety Executive Functions The Health and Safety Executive performs the following functions: to assist and encourage persons who are performing their duties by the Health and Safety at Work etc. Act of 1974. to encourage research work and arrange for their publication relating to the health and safety at workplaces. to propose new regulations to be introduced. to keep the Secretary of the State informed about its plans. The Secretary of State keep is entitled to direct the Executive. to make arrangements to provide Employment Medical Advisory Service. Regulations relating to Health and Safety The Secretary of the State is assigned with wide powers to formulate health and safety regulations. The breach of any duty set forth by the Secretary of the State can result in any criminal prosecution under section 33 of the Act. Management System to respond to Legislation The employees may find the regulations of the Act confusing to file individual suits. By section 18 of the Health and Safety at Work Act, 1974, the HSE has the authority to delegate its actions to the Government with the view of getting a targeted approach. It has been clearly mentioned that any enforcing authority can appoint or indulge inspectors for enforcing the health and safety provisions. The Local Government bodies that can act as enforcing authorities are districted councils, county council where district council is not present, councils of London Borough, London common council, etc. The powers of the inspectors are as follows: to enter any work premises which he bears a reason to believe that it is essential for him to enter to enforce the provisions of the Act, at any reasonable time and in a dangerous circumstances. to go along with any constable if he bears any reasonable fear regarding the execution of his duties (Hughes and Laryea 2013). to take any other person who is authorized to act on the enforcing authority or any materials required for the cause of exercising his power to enter the work premises. to conduct any test or examination that he deems necessary for the enforcement of the Act (Kang et al. 2016). to decide whether any part or whole part of the premises be kept undisturbed for the purpose of his investigation. to collect such photographs and measurements that consider fit for the purpose of his investigation. to take any sample articles or things found within the boundary of the premises. to cause any substance which seems to be a risk to health or safety, to be destroyed by any test or method, not to damage or destroy it unless there is a necessity to enforce the Act (Schaufeli and Taris 2014). to take possession of any article and retain it for the purpose of examining it (Linsley 2015). for ensuring that the article is not tampered in any way before his examination (Wilson and Sharples 2015). for ensuring that the article can be used as evidence in any proceedings in the court of law (Larson 2015). to demand any person to deliver information that is relevant to the investigation. to ask for the production, inspection of any copies of any documents or books which is required by any statutory provisions of the Act or any other documents or which it is essential for him to look through for any investigation or examination (Sievert et al. 2013). to demand any person to provide him such frame work and assistance on any things which is in the control of the person or about which that person possess the functions that are essential to enable the inspector to perform the powers conferred upon him (Tucker and Folkard 2012). To perform any other power, that is required to enforce the Act (Chen and Osman 2012). Conclusion It can be observed that if there is any offence committed in terms of health and safety, that is directly attributable to negligence of any manager or director or secretary or any other officer of the similar rank of the organization, then that person or organization can be put to prosecution under section 37 of the Health and Safety at Work etc Act, 1974 (Cane and Atiyah 2013). The latest case laws have affirmed that the directors can never avoid any charge of negligence under section 37 by making arrangements for the business of their organization so that they are ignorant of facts that would incur their responsibility to address the breaches of health and safety (Okoye and Okolie 2014). The persons held responsibly is liable to fines and sentenced to imprisonment. In addition to that, section 2(1) of the Company Directors Disqualification Act 1986 gives powers to the court to disqualify any individual who is accused of offense in relation to the management of any company. The section includes offenses relating to health and safety. The referred power is at the discretion of the courts, and it is not required to conduct an extra investigation (Moran 2013). The directors who are individual can be held liable for any other related faults, such as the offenses stated in common law such as manslaughter and gross negligence (Forster 2014). In common law, if gross negligence is proved only when the individual officers cause death by their gross negligent behavior (Feng 2013). The referred offense is punishable by a fine of any amount and imprisonment that can extend to any number of years (Owen and Lewis 2014). Recommendations The recommendations that are reached by the researcher is that the health and safety provisions of any organization must be able to assess the risks and dangers of the customers, employees, partners and other peoples (McCaffrey 2013). After the assessment of the risk, the organization must make proper arrangements for the organizing and control of the measures that protects the health of the persons. Any organization must have their health and safety measures written in a prescribed form. Lastly, the organization must have access health and safety measures which are competent. Reference List Armstrong, M. and Taylor, S., 2014.Armstrong's handbook of human resource management practice. Kogan Page Publishers. Bahr, N.J., 2014.System safety engineering and risk assessment: a practical approach. CRC Press. Bratton, J. and Gold, J., 2012.Human resource management: theory and practice. Palgrave Macmillan. Channing, J., 2013.Safety at Work. Routledge. Chassin, M.R. and Loeb, J.M., 2013. High reliability health care: Getting there from here.Milbank Quarterly,91(3), pp.459-490. Ferrett, E., 2012.Introduction to Health and Safety at Work Revision Cards. Routledge. Hoel, H., 2013. Workplace Bullying in United Kingdom.Workplace Bullying and Harassment, p.61. Hughes, P. and Ferrett, E., 2015.Introduction to Health and Safety at Work: For the NEBOSH National General Certificate in Occupational Health and Safety. Routledge. Hughes, W. and Laryea, S., 2013. Organizing for Sustainable Procurement: Theories, Institutions, and Practice. InDesign and Management of Sustainable Built Environments(pp. 385-395). Springer London. Kang, J.W., Do, K.H., Han, K., Chae, E.J., Yang, D.H. and Lee, C.W., 2016. Survey of Thoracic CT Protocols and Technical Parameters in Korean Hospitals: Changes before and after Establishment of Thoracic CT Guideline by Korean Society of Thoracic Radiology in 2008.Journal of Korean medical science,31(Suppl 1), pp.S32-S37. Larson, L.K., 2015.Employee Health--AIDS Discrimination(Vol. 10). Larson on Employment Discrimination. Moran, T., 2013.Legal competence in environmental health. Routledge. Okoye, P.U. and Okolie, K.C., 2014. Exploratory study of the cost of health and safety performance of building contractors in South-East Nigeria.British journal of Environmental sciences,2(1), pp.21-33. Owen, S. and Lewis, J.R., 2014.Law for the construction industry. Routledge. Schaufeli, W.B. and Taris, T.W., 2014. A critical review of the Job Demands-Resources Model: Implications for improving work and health. InBridging occupational, organizational and public health(pp. 43-68). Springer Netherlands. Sievert, D.M., Ricks, P., Edwards, J.R., Schneider, A., Patel, J., Srinivasan, A., Kallen, A., Limbago, B. and Fridkin, S., 2013. Antimicrobial-resistant pathogens associated with healthcare-associated infections summary of data reported to the National Healthcare Safety Network at the Centers for Disease Control and Prevention, 20092010.Infection Control Hospital Epidemiology,34(01), pp.1-14. Wilson, J.R. and Sharples, S. eds., 2015.Evaluation of human work. CRC Press. Cane, P. and Atiyah, P.S., 2013.Atiyah's Accidents, compensation and the law. Cambridge University Press. Tucker, P. and Folkard, S., 2012.Working time, health and safety: A research synthesis paper. ILO. Forster, G., 2014.Construction Site Studies: Production Administration and Personnel. Routledge. Chen, Y. and Osman, J., 2012. Occupational cancer in Britain.British journal of cancer,107, pp.S104-S108. McCaffrey, D.P., 2013.OSHA and the Politics of Health Regulation. Springer Science Business Media. Feng, Y., 2013. Effect of safety investments on safety performance of building projects.Safety science,59, pp.28-45. Linsley, T., 2015.Advanced Electrical Installation Work 2365 Edition: City and Guilds Edition. Routledge.

New Looks Entry into the Taiwanese Apparel Market

Future Trend in Healthcare Essay

Future Trend in Healthcare Essay Future Trend in Healthcare Essay Running Head: Future Trends in Health Care Future Trends in Health Care The face to face method of interaction will always be the basis of physician-patient relationship. The effect of technology within the field of healthcare has impacted the healthcare delivery system in a revolutionary manner. A health care delivery system is that combination of insurance companies, employer groups, providers of care and government agencies that work together to provide health. The advancement rate of technology in this day and age in the United States is so swift it is being observed by patients and providers from a far and as it emerges. The evolution of communication through the use of electronics has taken the healthcare industry by storm. E-Mail, telephone use, and the internet have pushed communication between patient and physician to re-imagine and alter their thinking in regards to making healthcare provisions. Home monitoring systems, personal health records, and on-line support groups is making it possible for society to take charge of their health (Cen ter for Practice Improvement and Innovation, 2008). Forms of communicating through electronics, former and recent, will be reviewed as a delivery method for patient information. The ramifications of distance, technology systems used to transport files, and future and present use of these systems will be analyzed. Telephones, for a long time, have been the main source of communication between facilities, physicians, practices and patients. The telephone has been the dominant force for conveying important information and at times still holds that title. Its uses stretch from confirming appointments to the discussion of the findings from physical exams. It has even been considered the lifeline of pharmacy and physician communication. The telephone is also one of the key communication devices for employees to communicate internally and with insurance companies. With patients who are chronically ill and have established a relationship with the physician, the telephone can serve as an off ice visit (Center for Practice Improvement and Innovation, 2008). In other words, patients who do not possess the ability to walk into an office for a routine visit due to illness (chronic) have the ability to now visit their physician by phone contact. Patient care though electronic means amplify effectiveness, production and keeps operational costs low. The increase in the aspiration and readiness to make use of technological advancements by physicians is the inspiration and necessity for more patients to acquire such communication devices. The use of online communicating, such as e-mail or internet, produces results of lower administrative costs, less usage of landlines, and attracts new patients. Online communicating gives a patient the advantage to review information as much as needed to obtain a better understanding of the documents. E-mailing transcripts in comparison to taking them by phone, is considered far less distracting, pricey, practically documents itself and can be completed in the physician’s spare time. The use of internet communication results in patient retention and patient satisfaction (Center for Practice Improvement and Innovation, 2008). These two results add significance to the quality of care of a patient and opens doors to the receipt of new patients to the facility or practice. The use of a secured messaging system is by far the safest and most reliable method for the communication of sensitive or rather secretive information. A secured site for medical information is to protect unauthorized users from access. The most common protection for electronic information is installing an encryption system (Center for Practice Improvement and Innovation, 2008). It also allows the practice, facility or physician to remain in compliance with HIPAA regulations. The Acronym for Health Insurance Portability and Accountability Act, HIPAA provides national standards to

Laplace Transforms Coursework Example | Topics and Well Written Essays - 500 words

Laplace Transforms - Coursework Example Many Engineering applications which are not solvable using ordinary differential equations can be solved by Laplace transforms provided the Laplace transforms exist. The Laplace transforms seek the exponential order to exist. Many real life Engineering applications can be brought into the purview of exponential order and also it insists the derivative to exist and piecewise continuity must be present. The foremost advantage of Laplace transforms is it converts difficult differential and integral equations to simple algebraic equations which is easily solvable rather than the original differential/integral equations. It can be used in electrical circuit theory to know the original current passing through a circuit for a given electromotive force, inductance, resistance and capacitance. It is used in vibration theory because it resolves function into moments. It is used to find the bending moment of any RC column in Civil Engineering applications. In circuit theory it is more used. In harmonic oscillators, optical devices also Laplace transforms are used. In spring vibrations relating to Mechanical Engineering problems it is much used. In chemical reactions involving differential equations, Laplace transforms are used. Because of the nature of converting from time domain to frequency domain it is used in Biological (genetical) and stochastic applications. It is widely used in Engineering since many Engineering problems involve the complex differential and the integral equations.

Quantative reasoning Speech or Presentation Example | Topics and Well Written Essays - 500 words

Quantative reasoning - Speech or Presentation Example This implies that half of the people of this group have a manual dexterity of over 79.5 and the other half of the employees have a manual dexterity of over 79.5. To calculate the standard deviation of Group A, firstly the difference of the values and the mean is calculated, after which these numbers are squared. The total of the squares are then calculated and then divided by the number of values to provide the Variance. The last step is to take the square root of the variance. This provides the standard deviation for the group. The Standard deviation along with the Mean, give the image of Group A to be a better option, whereas combining the Standard deviation and the median, Group B proves to be a better option. Thus these measures alone cannot be considered to make the choice. Other measures are to be kept in mind as well before making a decision by the company. Thus more data and analysis is required for this decision. 2. From the information that has been provided the Mean has been calculated to be 7.55 calls. For the mode however there are two possible answers, 4 as well as 8. This is because they are repeated the most number of times. However, 8 will be chosen as the Mode in this case as it is closer to the mean that has been calculated. The Median for in this case has been calculated to be 7. These numbers are quite accurate and are as expected. These values are all quite accurate, however the median can be considered as the most accurate measure. The Standard Deviation in this case has been calculated as 4.421255. This implies that the number of calls can be 4.421255 Â ­above or below the calculated mean. This deviation is considered to be good as the deviation is not very high and allows a clearer view of the number of calls the company can

Course of Action Statement and Sketch Coursework

Course of Action Statement and Sketch - Coursework Example In accordance with Field Manual (FM) 3-21-31 (2003), â€Å"Decisive operations at any echelon (accomplished by a designated main effort) directly achieve the purpose of the mission of the higher headquarters.   At the SBCT level, there is only one decisive operation†.   By that definition, once the attack by Ahurastan forces occurs, EUCOM will automatically switch to Phase 2, which is Seize the Initiative.   With 4ID aviation assets disrupting enemy forces, it is hoped that the SBCT will be able to accomplish its main decisive operation as established by the 4ID CG, to designate two routes through AO for passage and to close said routes on/order.   These routes have been designated on the map as the primary and alternate route.   AA1 has been preliminary chosen as the primary route because of the dam adjacent to AA2.   If the Commandos choose to sabotage the dam, road traffic would be cut off, especially considering there is no improved bridge on AA2. Because the 4 ID battle plans are not finalized as of this date, it is impossible to determine whether the division CG will require simultaneous shaping and decisive operations.   Therefore this COS will assume they will be separate entities.    In order to maintain the Decisive Operations as described above, SBCT fires teams will be established at integral areas along both designated routes, as well attempting to neutralize all enemy assets in the AO.   Engineer assets should be mobilized closer to AA2 with a fires team.... If the Commandos choose to sabotage the dam, road traffic would be cut off, especially considering there is no improved bridge on AA2. IV. Shaping operations Because the 4ID battle plans are not finalized as of this date, it is impossible to determine whether the division CG will require simultaneous shaping and decisive operations. Therefore this COS will assume they will be separate entities. In order to maintain the Decisive Operations as described above, SBCT fires teams will be established at integral areas along both designated routes, as well attempting to neutralize all enemy assets in the AO. As it slow to move them, Engineer assets should be mobilized closer to AA2 with a fires team in order to keep that route operational in case AA1 is overrun. If the area is not as heavily attacked as is predicted, the engineers can work on preparing a possible bridge over the ARAKS, even temporary will work in the event of an emergency. V. Sustaining operations By the FM, sustainment ope rations are conducted throughout the area of operations, so it would probably be best to break the sustainment down into the levels as discussed in Chapter 1 of the FM. The Op Order states the SBCT should be prepared to accomplish this mission for â€Å"several weeks†, until the Task Force is fully deployed and operational, a large order considering support is â€Å"austere†. V.1 Movement Military Police will provide movement control along the designated routes, especially once enemy forces have been neutralized. This will be one shortfall for the SBCT, as the MP’s will be stretched extremely thin along some 120 kilometers of roadway. If there are any MP assets available, perhaps the 4ID CG can attach them to the Combat Team, to augment our own forces. V.2 Security (Including rear

Approaches to Development Communication

Approaches to Development Communication Introduction Development Communication is based on one-way flow of information for the purpose of disseminating information and messages to induce change. Its main intentions can be divided into two different types of applications: (1) communication to inform and (2) communication to persuade. Development Communication uses method of investigation in which a problem is first identified and observations, experiments, or other relevant data are then used to construct or test hypotheses that solves it. ________________________________________________________________________________________ Diffusion of Innovation Approach This concept is given by Everette M Rogers. Mass communication is a two-step flow process. It develops favourable attitudes through the mass media and leads to the adaptation of inter-personal channels, especially opinion leaders. Modernization is taken as a process of diffusion, where individuals move from a traditional way of life to a different, more technically developed way of life. This approach is concerned with the process of diffusion and adoption of innovation in a more systematic and planned way. This diffusion model is a vertical or one-way perspective on communication, and that active involvement in the process of the communication itself will accelerate development. This approach is based on the need assessment of the target groups and helping people to fulfil their needs by adoption of innovation. Communication has to play the role of facilitator in disseminating innovations to the target groups. Development is basically acceptance of change and innovations –ideas, practice and technologies. Facilitating diffusion of innovations is an essential aspect of the development. All innovations need not be new to all people. An innovation refers to an idea perceived as new by an individual. Diffusion is a process by which an innovation spreads from its source of creation to the users or adopters. The essence of the diffusion process is the human interaction, in which one person communicates a new idea to another person. There are four elements in any analysis of the diffusion process: Innovation (any idea considered new by recipient) Communication (the individual to another through certain channels). Social system (among members of society) Time taken (from the stage of innovation to the stage of adoption). Stages in the adoption process: Five distinct stages have been identified by the scholars: Awareness stage – there is broad exposure of the innovation, but the individual does not have sufficient information. He is yet to get motivated either to seek further information or to act upon it or know how it functions (Knowledge). Interest stage – individual shows interest in the new idea, makes an effort to seek additional information. However, the person is still undecided about its application. Person forms a favourable/unfavourable attitude towards innovation (Persuasion). Evaluation stage – The individual mentally applies the innovation to one’s own situation, and then decides whether to try it or not. Person engages in activities that lead to a choice to accept / unaccept the innovation (Decision). Trial stage – individual uses the innovations on a pilot stage (limited scale) to decide about its utility and relevance to one’s own situation. Observation is that people will not adopt an innovation without trying (Implementation). Adoption stage – It is the process through which the individual arrives at the decision to adopt or reject the innovation from the time they first became aware of it. Individual decides to continue the use of innovation. Adoption implies sustained or continuous use (Confirmation). Information Sources and their Relevance at Various Stages of Adoption: While personal communication is face to face contact, whereas impersonal is mediated through mass communication channels – (mass media) Print, Radio, TV and film are most effective in providing various options and alternative choices. They are effective in drawing the attention of the individuals. Hence, the mass communication channels are found to be most important in the evaluation stage of the adoption sources. Inter-personal communication through extension workers, friends and family members can influence behaviour and facilitate transfer of ideas. The mass communication channels seldom effect decisions directly although they influence indirectly. Factors affecting the Rate of Adoption of Innovation: While some of the factors that stimulate and facilitate quick diffusion of innovation are transfer of technologies. Well informed opinion leaders communicate their approval/ disapproval of an innovation based on the innovators experiences to the rest of the social system. Majority respond by rapidly adopting it. The analysis suggests a small point—whether or not opinion leaders vouch for it but some others inhibit adoption: Compatibility- the degree to which an innovation was consistent with existing values and past experiences. Cultural incompatibility – certain social systems do not encourage adoption of innovations. Individuals in such a system are very slow and rigid in accepting new ideas, practices and technologies. The vegetarians show marked resistance in accepting non-vegetarian diet because of change in food habits. New crop varieties which give higher yields and better incomes, have been rejected on the ground of taste, fear of ill-health and unacceptability as food. Thus cultural incompatibility and mismatch with the existing social system are considered to be very strong inhibitors. Classification of adopters: It is based on the rate of adoption and the time lag between initial exposures to final adoption. Innovativeness is defined as the degree to which individual is relatively earlier in adopting new ideas than other members of a system. The personal characteristics and interaction of these groups illuminates the diffusion effect. Diffusion researchers have classified adopters into five categories: Venturesome innovators: These are the most eager members of the society to try new ideas and adopt new practices. They are enterprising and willing to take risks. Usually they belong to the cosmopolite category. Early adopters – These are usually younger, had a higher social status, more favourable financial status, engaged in more specialized operations and were equipped with greater mental abilities. They used the data provided by the innovators in implementation and confirmation of the innovation to make their own adoption decision. If the opinion leaders observe that the innovation has been effective for the innovators, then they will encourage others to adopt. This group earns respect for its judicious well- informed decision making and hence this group is from where most opinion leaders reside. These belong to the local system; they follow the venturesome. These used more mass media. Early majority They become the reference groups for the subsequent late adopters, which constitute the early majority. Late majority – Much of the social system does not have the inclination or capability to acquire information of the most recent innovations. So they trust the opinion leaders, since adoption of opinion leader is a good indicator that innovation is going to be adopted by many also and other members will be encouraged to adopt. Laggards – The laggards are very slow in adoption. They are rigid, traditional, isolate in their social system, hard to be convinced, stick to the old methods and resist change. If they are traditional, they are suspicious of innovations and often interact with others who also have traditional values. If they are isolates, their lack of social interaction decreases their awareness of an innovation’s demonstrated benefits. It takes much longer than average for laggards to adopt innovations. Potential adopters, uncertain about innovation go through a stepwise social process. Well informed opinion leaders communicate their approval-disapproval of an innovation, based on the innovators experiences. Some respond by rapidly adopting. We can judge the importance of opinion leaders. Large subsection of the social system follows the trusted opinion leaders. Those who do not adopt lose status or economic viability. Adoption becomes necessity as implementation results in social, economic benefit and this contextual pressure motivates adoption. Conclusion Diffusion of innovation research established the importance of communication, new ideas and their practice is a crucial component of the modernization process. People change attitudes of those whom they talk to, work with, or interact with. People will adopt an innovation if they believe that it enhances their utility; it determines the extent of change in their normal functioning increases compatibility with habits and values, and has cost-benefit analysis. ________________________________________________________________________________ Localised Approach This approach advocates that information transmitted through media must be locally and functionally relevant to the audience is called localised approach. The development programmes must be local to meet the local needs which vary widely in different regions and sub-regions in a large country like India due to the diversity of climate, cultures and languages. Localised approach would enable communicators to design messages which will be relevant in terms of utility, timeliness, applicability, specificity, etc. The relationship between communication and development can be broadly divided into two types: Macro society level studies (by Wilbur Schramm, Daniel Lerner etc.) gave direct support to the view that a modern mass media system is an important requirement for development. Micro societal level studies argue that information of certain kind generates appetite for new things and new ways of doing things, which ultimately sets the process of development. Benefits of localised approach Localised approach would enable the communicators to design messages which will be relevant in terms of utility, timeliness, applicability, specificity etc. The approach would tailor message for local conditions. The approach can overcome infrastructural difficulties. Such an approach will allow greater involvement and participation of the audience in the communication process. As the needs of people vary widely in different regions and sub-regions. In a large developing country like India, there is diversity of cultures and languages Dos and Don’ts of localized approach: There should be proper need-assessment of the local population. The socio-economic condition of the local people should be kept in mind before designing the message. The geographical and political conditions of a local area bear a lot of significance for message designing and delivery. Preferences should be given to local media and local resource persons for the execution of communication tasks. Conclusion The localised media approach helps to plan messages specially designed for various local groups. This facilitates two way communications by allowing greater involvement and participation of the audience in the communication process. In case of any problem at the local level, the solution is found there and then. Naturally for particular specific situation the solution would also be specific. There cannot be a general approach. This localised approach generally yields a positive result. ________________________________________________________________________________ Magic Multiplier Mass Media is called the magic multiplier as it can multiply the messages and reach a number of people very fast and at one go. Its output does have great potential and modernizing effect. It is their content that is the key to use in development. Mass media are important in spreading awareness of new possibilities and practices, but at the stage where decisions are being made about whether to adopt or not to adopt; personal communication is far more likely to be influential. Therefore, the general conclusion of this line of thought is that mass communication is less likely than personal influence to have a direct effect on social behaviour Wilbur Schramm (1964), in his book ‘Mass Media and National Development’ which was produced for UNESCO became almost a blueprint (programme of action) for development communication. Schramm stated that content is the key to their use in development. Social change of great magnitude can be accomplished when people informed, persuaded, educated. Information must flow at all levels so that they can participate in the acts and decisions of nation building. He also argued that each person would have requirement of information of the work he would undertake, and there being millions of workers would require information of various types. The conventional channel of communication would never be able to meet this demand. Therefore, modern communication technologies would be of great use to meet this demand by multiplying the messages and reaching each and every worker simultaneously. Arguments for Magic Multiplier We need magic multiplier for the following reasons: For social change of great magnitude, people must be informed, educated, motivated and persuaded. Information must flow, not only to them but also from them, so that their needs can be known and they might participate in the acts and decisions of nation-building. As the required amount of information and learning is vast so the targeted population. Work should be organised and skills should be learnt at all levels of society for better utilization of the resources of society. The available channels of communication like inter-personal, group-communication, traditional media are incapable to undertake this task, as this will require a lot of time and resources. For a developing country, its difficult to gather a large pool of resources and wait for such a long time. Mass media with its magical reach can do this job in less time and resources. Analysis of magic multiplier The audit found that the mass media succeeded in reaching a vast majority of population in less time and resources. Mass media as a magic multiplier did a commendable job in spreading awareness but it could not give expected results in persuading and educating the targeted population. It was found that persuasion, motivation and education for/on something is best achieved by close interactions which is possible in inter-personal, group-communications etc. Conclusion Use of latest technologies is required to supply large amounts of information to large number of people at one time and in modern formats. A lot of feedback is required when one uses communication for development; it should never be one way traffic. The users should be able to give feedback to the implementers, as success/failure of the programme could be judged.

Technology is a Friend of Humankind Essay -- Argumentative Persuasive

Technology is a Friend of Humankind Technology is important in our world today. Terry Tempest William’s â€Å"The Clan of One-breasted Women† is about women having breast cancer because of bomb testing from 1952- 1961 in Utah. In this case technology has a negative effect on the human race. On the other hand, â€Å"The Technology of Medicine† by Lewis Thomas is about money and the technology of medicine. There are three different levels of technology in medicine according to Thomas and they are â€Å"nontechnology,† â€Å"halfway technology† (582), and â€Å"technology of modern medicine† (583). It is obvious that technology benefits humankind with cures for diseases and prevention of sickness. Without technology, medicine would not be as advanced and there would not be as many medical procedures as there are today. By using technology, doctors have found out how to prevent certain diseases or viruses by immunizations. In fact, the human race needs to have technology to advan ce the medical field, as disclosed in Richard Selzer’s â€Å"Sarcophagus† about surgery, from the doctor’s point of view, showing all of the technology he uses during procedure. All these essays have examples on how technology benefits human kind. Therefore, technology is a friend of humankind, when used with restrictions, because it has made improvements in medicine and has proved its usefulness in hospitals. There is no doubt that technology has to be used with restrictions because of what has happened with the bomb testing in Utah. Between the 1950s and 1960s the government decided to test nuclear bombs in a deserted area in Utah. Because of testing this technology out it has cost a whole clan of women to be diagnosed with breast cancer. As Williams puts it, â€Å"Children grow... ...es. Though technology has gotten humanity far, there is still a lot more information to be discovered. Without medical technology, many people would have died of diseases because of inadequate treatment. Therefore, technology has been a friend of humankind and will continue to be even a greater friend in the future. Works Cited Klass, Perri. â€Å"Macho†. The McGraw Hill Reader. 8th ed. Ed. Gilbert H. Muller. New York: McGraw Hill, 2003. 577-580. Selzer, Richard. â€Å"Sarcophagus†. The McGraw Hill Reader. 8th ed. Ed. Gilbert H. Muller. New York: McGraw Hill, 2003. 564-570. Thomas, Lewis. â€Å"The Technology of Medicine†. The McGraw Hill Reader. 8th ed. Ed. Gilbert H. Muller. New York: McGraw Hill, 2003. 581-585. Willams, Terry Tempest. â€Å"The Clan of One-breasted Women†. The McGraw Hill Reader. 8th ed. Ed. Gilbert H. Muller. New York: McGraw Hill, 2003. 598-604.

Investor Ratio Analysis

Investor Ratios There are various ratios that are designed to help investors who hold shares in a company to assess the returns on their investment. These are: Dividend per Share The dividend per share ratio relates the dividends pertaining to an accounting period to the amount of shares in issue during the period. The ratio is given as follows: Dividend per share = Dividends pertaining to a period Number of shares in issue The ratio provides an indication of the cash return a shareholder receives from holding shares in a company.Although it is a useful measure, it must be remembered that the dividend received will usually only represent a partial measure of the return to an investor. Dividends are usually only a portion of the earnings generated by the firm and available to shareholders. A business may decide to plough back some of its earnings back into the business in order to achieve future growth. These ploughed back profits belong to the shareholders and should in principle inc rease the value of the shares. Thus w h e n assessing the total return to an investor we must look at both the dividends received and any movement in the share price.The dividend per share for Alexis Ltd is given as follows: Page 1 of 5 Dividends per share can vary considerably between companies. A number of factors will influence the amount that a company is willing or able to issue in the form of dividends to shareholders. These factors include: †¢ †¢ †¢ †¢ The profit available for distribution to investors The future expenditure commitments of the company The expectations of shareholders concerning the level of dividend payment The cash available for dividend distributionComparing the dividends per share between companies is not always useful as there may be differences between the nominal value of the shares issued. It may be more useful to monitor the trend in dividends per share over a period of time. Dividend Yield Ratio This ratio relates the cash return from a share to its current market value and is given as follows: Dividend Yield Ratio = Dividend per Share Market Value of a Share * 100 1 The ratio for Alexis pic is given as follows: Page 2 of 5 In essence this ratio measures the real rate of return on a share.Investors can compare the returns from a company's shares to the returns that could be earned by investing either in another company or by investing in another form of investment. Dividend Cover Dividend cover (for ordinary shares) looks at how many time a firm's profits (after interest, lax and preference dividends) cover the ordinary dividends. Dividend Cover = Profit after interest, tax and Pref Share Dividends Ordinary Share Dividends For Alexis plc this ratio is calculated as follows: Interpretation: Alexis plc profits covers ordinary dividends 3. 96times.Dividend cover is calculated using the profit after interest and tax figure because banks, government and preference shareholders have a preferential claim on the pro fits of the firm. This ratio is of particular interest to ordinary shareholders. Earnings per share The earnings per share relate’s the earnings generated by the company during a period and available to shareholders to the number or snares in issue. For ordinary shareholders the amount available will be net profit after interest, tax and preference dividends because banks, the government and preference shareholders have a preferential claim on the profits of the firm.Page 3 of 5 Earnings per share = Earnings available to ordinary shareholders Number of ordinary- shares in issue For Alexis plc this ratio is calculated as follows: The EPS is regarded by many investment analysts as a fundamental measure of share performance. Tracking the EPS over time can help assess the investment potential of the company's shares. Care must be taken when comparing EPS from different firms as capital structures differ from one firm to the next. Price Earnings (P/E) R a t i o The price earnings ratio relates the market value of a share to the earnings per share.It is calculated a s follows: P/E Ratio = Market value per share Earnings per Share The P/E Ratio for Alexis is calculated as follows: Page 4 of 5 The ratio reveals that the capital value of the share is 9. 4 times higher than its current level of earnings. The ratio is essence is a measure of market confidence in the future of the company. A high P/E ratio means that relative to profits the price of the share is quite high. Why would this be the case? The higher the P/E ratio the greater the confidence in the future earning power of the company i. e. lthough current earnings are low investors expect them to increase in the future and therefore investors are prepared to pay a high price for the share in relation to the current earnings of the share. A low P/E ratio means that the share price is quite low compared to earnings – this implies a pessimistic view of the future. Nobody will be willing to pay a high price for a share in a company that has unexciting trading prospects. Because the P/E ratio gives a guide as to market confidence in a share it can therefore be helpful when comparing different companies although P/E ratios per sector will vary. Page 5 of 5

How to Get an A 15 Must-Ask Questions Before Finals

How to Get an A 15 Must-Ask Questions Before Finals Finals have always been your nightmare? Now they are almost here, and you can’t afford to show up unprepared. Even if you’ve been studying like crazy, the stress and busyness of finals week can make it a tricky time. And you want to be prepared for anything that can happen, right? You have to be informed about everything from the location and time of exam to the type of questions, so that you dont take it too serious or not serious enough. That’s why it’s important to ask these vital 15 questions. They’re guaranteed to keep you from feeling confused and caught on the hop on the big day. 1. Will it be an open-book test? You don’t want to waste your time memorizing facts that you can simply look up in your textbook. Still, using a book in the wrong course can get you an F for cheating. Ask this up front to save your skin. 2. Can we bring notes? Like with the book, it’s wise to know if you can use study aids on your final. Also, it’s good to know how many notes you can have (like one page or 35 card). That way, you can spend time writing enough to get all your info onto a paper that won’t get you in trouble. 3. Is it a paper or online final test? Especially in a hybrid or online course, it’s vital to know whether your final will be online or in print. Often, courses will have both, and you don’t want to miss an entire section just because you didn’t know about it. How much of the overall grade does it count for? At the beginning of the course, your professor probably went over how much the final is worth in regards to your overall grade. Ask the question again. Sometimes, the weight of a final will change depending on how the class is progressing. 5. How much of the test is based on the lecture material? If you are in a course where there is a huge lecture component, it’s good to know how much will be lecture-based and how much will be directly from the book. That way you can focus your study where it will be most effective. 6. What is the structure of the test? In addition to how much will be based on lecture, you need to know the structure of the final exam. Is it true/false? Multiple choice? Multiple-multiple choice? Will there be an essay component? Then, look up test strategies for that particular test structure. 7. Will there be some extra-credit questions? It’s always good to know how many extra points you can earn if you happen to screw up. Every little bit helps. 8. Are there alternative testing methods? If you are a student who has test anxiety, problems with comprehension, or any other documented testing issue, you need to advocate for yourself and ask for an alternative assignment. A good professor will have an option that will allow you to be successful no matter what your circumstances. 9. Will the final exam include a practical element? Some courses – like nursing, foreign language, or laboratory science – might have a practical element or lab component. Make sure you know that ahead of time so that you are prepared interact on test day. 10. How much time will we have for the test? It’s always good to know how much time and how many questions are on the test. That way, you can gauge your progress and track how long you spend on each section. It’s the best way to ensure you complete the whole thing. 11. Will there be a retest? Although some professors have a high-stakes mentality (â€Å"One strike, you’re out†), many professors have an option to retake the test if you do poorly. Know this ahead of time so that you can plan accordingly. If you feel that the first attempt wont be successful, dont panic and find out more ways on how to live through finals to improve your chance to get high scores. 12. How will the test be graded? Will your professor be grading on a curve? Will certain questions be given more weight than others? Try to get the grading rubric ahead of time so that you can make sure your answers (especially essay answers) meet all the criteria of an A+ final. 13. Is there a practice test available? Preparation is the name of the game. If there are practice questions or a full-on practice final you can take, get that information now. You’ll be able to see your weaknesses right away and really focus your studying on what you need to learn. 14. What supplies do I need to bring? Some professors will have all the supplies you need on the day of the test. Others may ask you to bring pencils, â€Å"little blue books,† or calculators. Take it from the pros – you don’t want to be the one student who shows up to the calculus final without a graphic calculator. 15. What are the rules for the test day? For every teacher and course, there will be slightly different variations. Some teachers have rules about the spacing of the desks. Others say it’s okay to work in teams to finish the final. Whatever the individual rules in your classroom, make sure you know them so that you don’t break them. Any questions? Go ahead, comment below!

Free Essays on Water Quality And Sanitation

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Principles of accounts Essay Example for Free

Principles of accounts Essay I would like to express my sincere gratitude to all the persons who have been helpful towards the successful completion of this assignment. First and foremost I would like to thank Shadae Russell, Shakeyra Millington, Jonathon Butler and Ovasha Bartley for their support and assistance towards carrying out the research to complete this assignment. Secondly I want to thank my guardians for providing me with the suitable materials to finalize this assignment. I would also like to thank Mrs. K. Elliot for her assistance and guidance in completing this project. Last but certainly not least I would like to thank God for his extended mercies unto me. Introduction This assignment is about a business that started approximately three (3) years ago which is situated in a busy area that allows it to generate large amounts of money each day to carry out its operations. This assignment contains all the information about this Blanna’s Fashion Boutique business. The information which this assignment contains includes the financial records for the period ending September 30 2011. This assignment serves to keep track of all the money that goes inside the business bank account, all the cash which the business uses within visiting the business bank account, all the money that goes outside of the business bank account, all the money that came into the business by cash and not with the use of cheques and the purposes for each transaction. Therefore this assignment provides a clear understand of all the operations the business under goes on a day to day basis. Table of Contents Headings Page # Cover Page I Title PageII AcknowledgementIII Introduction IV Aim of the Project1 Description of Business Entity 2 Mission Statement 3 Logo and Slogan 4 Accounting Cycle 5 Accounting Information Journals 6-7 Cash Book 8 Ledgers 9-13 Trial Balance 14 Stock Valuation 15-19 Trading, Profit and Loss and Appropriation A/c 20-21 Balance Sheet 22 Bank Reconciliation Statement 23 Accounting Ratios 24-25 Performance of the Business 26 Comparisons 27 Recommendations and Suggestions 28 Conclusion 29 Appendix Price list (showing mark up %) 30 Diagrams Charts and Graphs Pictures Invoices, Cheques, Receipts etc References Aim of the Project The aim of this project is: To arrive at a comprehensive understanding of the financial sector of businesses. To highlight the strength and the weaknesses of the Blanna’s Fashion Boutique business. To present the financial records for the year ended September 30, 2011 for Blanna’s Fashion Boutique business. Description of Business Entity Blanna’s Fashion Boutique is a partnership. This business is owned and operated by Anna Kay Blake, Shadae Russell and Ovasha Bartley a Group of ambitious young ladies. Our main aim is to make a profit while catering for the needs of the community which it is situated in. Blanna’s Fashion Boutique is situated in Montego Bay at the Blue diamond plaza 10 Pearl Street. This business has been in existence since June 20, 2008. We employ approximately fifteen (15) workers. We cater for the petite to the full figured women. We produce a wide variety of slippers, pants, skirts, handbags and accessories. Prices are always lower than that of our competitors. In cases of fashion emergencies you can call us at (1876) 3553980/4275646 or email us at Blanna’[emailprotected] com. The mission of Blanna’s Fashion Boutique is to: Provide the latest fashion for all females Provide goods and services at a reasonable cost Ensure that the quality of our goods meets the standards of our business. Ensure that whatever the business do doesn’t affect the environment negatively. Provide employment for members of the community Provide sponsors to underprivileged children Logo and Slogan Logo Slogan With passion we send out the latest fashion Accounting Cycle General Journal Date Details Folio Debit Credit September 1 Bank CB01 364000 Cash CB01 27160 Debtor (J. Simpson) SL01 31600 Motor Van GL02 62840 Building GL03 100000 Stock 24960 Creditor (Super Supreme) PL01 10560 Capital GL01 600000 Opening entries 610560 610560 Purchase journalPage 01 Date Details Folio Amount 1-Sep Super Supreme International PL01 237,040 27-Sep Super Supreme International PL01 57,960 Sep 30 Total credit purchases to be transferred to the purchases account in the general ledger GL02 295,000 SALES JOURNAL Date Details Folio Amount 5-Sep J. Simpson SL01 57000 13-Sep B. Banton SL03 78,550 20-Sep N. Kidman SL02 104,400 Sep 30 Total credit sales to be transferred to the sales account in the general ledger GL13 239,950 RETURN OUTWARDS JOURNAL Date Details Folio Amount 9-Sep Super Supreme International PL01 13,600 Sep 30 Total return outwards to be transferred to the return outwards account in the general ledger GL16 13,600 Return Inwards Day Book Date Details Folio Amount 24-Sep B. Banton SL03 16,800 30-Sep N. Kidman SL02 9,600 Sep 30 Total goods returned to us to be transferred to the return inwards account in the general ledger GL15 26,400 Cash Book Date Details Folio Discount Allowed Cash Bank Date Details Folio Discount Received Cash Bank September 1 Balance b/d GJ01 27,160 364,000 September 1 Machinery GL3 48,000 September 2 Bank C 50,000 2 Cash C 50,000 3 Sales GL13 59,350 3 Rent GL4 30,000 7 Sales GL13 37,750 6 Fixtures GL5 65,000 18 J. Simpson SJ01 12,000 45,000 8 Wages GL12 10,000 29 B. Banton SJ03 6,175 55,575 11 Insurance GL6 6,100 30 Sales GL13 120,540 11 Electricity GL7 3,300 11 Rates GL8 2,600 15 Super Supreme International PL01 7,500 142,500 15 Wages GL12 10,000 16 Drawings GL10 6,200 19 Furniture GL11 3,600 22 Wages GL12 10,000 29 Wages GL12 10,000 30 Balance c/d 123,075 239,000 18,175 350,375 409,000 7,500 350,375 409,000 General Ledger Date Details Folio Amount Date Details Folio Amount Capital A/C Page 01 September 31 Balance c/d 600,000 September 1 Balance b/d GJ01 600,000 October 1 Balance b/d 600,000 Motor Van A/C Page 02 September 1 Balance b/d GJ12 62,840 September 30 Balance c/d 62,840 October 1 Balance b/d 62,840 Buildings A/C Page 03 September 1 Balance b/d GJ01 100,000 September 30 Balance c/d 100,000 October 1 Balance b/d 100,000 Machinery A/C September 1 Bank CB01 48,000 September 31 Balance c/d 48,000 October 1 Balance b/d 48,000 Rent A/C September 3 Bank CB01 30,000 September 30 Profit Loss 30,000 Fixtures A/C September 6 Cash CB01 65,000 September 31 Balance c/d 65,000 October 1 Bal b/d 65,000 Insurance A/C September 11 Bank CB01 6,100 September 30 Profit Loss 6,100 Electricity A/C September 11 Bank CB01 3,300 September 30 Profit Loss 5,500 30 Accruals c/d 1,200 5,500 5,500 October 1 Accruals b/d 1200 Rates September 11 Bank CB01 2,600 September 30 Profit Loss 2,600 Drawings September 16 Cash CB01 6,200 September 30 Balance c/d 6,200 September 30 Balance b/d 6,200 Furniture September 19 Cash CB01 3,600 September 30 Balance c/d 3,600 October 1 Balance b/d 3,600 Wages September 8 Bank C01 10,000 September 31 Profit Loss 40,000 15 Cash C01 10,000 22 Bank C01 10,000 29 Bank C01 10,000 40,000 40,000 Sales September 30 Trading Account 457,590 September 3 Cash CB01 59,350 September 7 Cash CB01 37,750 September 30 Cash CB01 120,540 September 30 Total Credit Sales SJ01 239,950 457,590 457,590 Purchases September 31 Total Credit Purchases PJ01 295,000 September 31 Trading Account 295,000 Return Inwards September 31 Total for month RI01 26,400 September 31 Trading Account 26,400 Return Outwards September 31 Trading Account RO01 13,600 September 31 Total for month 13,600 Discount Allowed September 30 Total Discount Given to customers 18,175 September 30 P L 18,175 Discount Received September 30 P L 7,500 September 11 Super Supreme International 7,500 Purchases Ledger Super Supreme International September 9 Return Outwards RO01 13,600 September 1 Balance b/d GJ01 10,560 15 Bank CB01 142,500 1 Purchases PJ01 237,040 15 Discount Received CB01 7,500 27 Purchases PJ01 57,960 30 Balance c/d 141,960 305,560 305,560 October 1 Balance b/d 141,960 Sales Ledger J. Simpson September 1 Balance b/d 31,600 September 18 Discount Allowed CB01 12,000 September 5 Sales SJ01 57,000 September 18 Bank CB01 45000 September 30 Balance c/d 31,600 88,600 88,600 October 1 Balance b/d 31,600 N. Kidman September 20 Sales SJ01 104,400 September 30 Return Inwards RI01 9,600 September 30 Balance c/d 94,800 104,400 104,400 October 1 Balance b/d 94,800 B. Banton September 13 Sales SJ01 78,550 September 24 Return Inwards RI01 16,800 September 29 Discount Allowed CB01 6,175 29 Cash CB01 55,575 78,550 78,550 Trial Balance Blanna’s Fashion Boutique Trial Balance as at September 30, 2011 Details Debit $ Credit $ Capital 600,000 Motor Van Buildings 100,000 Machinery 48,000 Stock 24,960 Rent 30,000 Fixtures 65,000 Sales 457,590 Purchases 295,000 Cash 123,075 Bank 239,000 Wages 40,000 Return Outwards 13,600 Super Supreme International 141,960 Electricity 3,300 Insurance 6,100 Rates 2,600 Furniture 3,600 Drawings 6,200 Return Inwards 26,400 N. Kidman 94,800 J. Simpson 31,600 Discount Received 7,500 Discount Allowed 18,175 1,220,650 1,220,650 Stock Valuation (A) Pants Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 12 900 10,800 1-Sep 96 1,000 96,000 12 96 900 1,000 10,800 96,000 3-Sep 12 12 900 1,000 10,800 12,000 84 1,000 84,000 5-Sep 12 1,000 12,000 72 1,000 72,000 13-Sep 24 1,000 24,000 48 1,000 48,000 20-Sep 24 1,000 24,000 24 1,000 24,000 27-Sep 36 1,100 39,600 24 36 1,000 1,100 24,000 39,600 30-Sep 24 12 1,000 1,100 24,000 13,200 24 1,100 26,400 (B) Blouse Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 12 400 4,800 1-Sep 96 440 42,240 12 96 400 440 4,800 42,240 5-Sep 12 12 400 440 4,800 5,280 84 440 36,960 13-Sep 24 440 10,560 60 440 26,400 20-Sep 36 440 15,840 24 440 10,560 30-Sep 12 440 5,280 12 440 5,280 (C ) Handbag Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 4 1,600 6400 4 1,600 6,400 3-Sep 1 1,600 1,600 3 1,600 4,800 7-Sep 1 1,600 1,600 2 1,600 3,200 13-Sep 1 1,600 1,600 1 1,600 1,600 27-Sep 4 1,650 6,600 1 4 1,600 1,650 1,600 6,600 30-Sep 1 3 1,600 1,650 1,600 4,950 1 1,650 1,650 (D ) Skirts Date Received Issued Balance Quantity Unit Cost Amount Quantity Unit Cost Amount Quantity Unit Cost Amount 1-Sep 12 780 9,360 1-Sep 60 820 49,200 12 60 780 820 9,360 49,200 3-Sep 12 780 9,360 60 820 49,200 7-Sep 12 820 9,840 48 820 39,360 13-Sep 12 820 9,840 36 820 29,520 30-Sep 24 820 19,680 12 820 9,840 (E) Slipper Date Received Issued Balance Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount 1-Sep 48 900 43,200 48 900 43,200 5-Sep 12 900 10,800 36 900 32,400 7-Sep 12 900 10,800 24 900 21,600 20-Sep 24 900 21,600 27-Sep 12 980 11,760 12 980 11,760 Trading, Profit and Loss and Appropriation Account Blanna’s Fashion Boutique Trading Profit Loss Account for the year ended September 30, 2011 $ $ $ Sales 457,590 Less Return Inwards (26,400) Net Sales 431,190 Less Cost of Goods Sold: Opening Stock 24,960 Purchases 95,000 Less Return Outwards (13,600) Net Purchases 281,400 Cost of Goods Available 306,360 Less Closing Stock (54,930) 251,430 Gross Profit 179,760 Add Revenues Discount Received 7,500 187,260 Less Expenses Wages 40,000 Rent 30,000 Electricity 4,500 Insurance 5,100 Rates 2,600 Depreciation 400 Discount Allowed 18,175 100,775 86,485 Net Profit Add interest on Drawings: Shadae 620 Less: 85,865 Interest on capital Anna kay 12,500 Shadae 7500 Ovasha 10,000 30,000 Salary: Anna kay 12,000 42,000 43,865 Share of Profit: Anna kay 18,277. 08 Shadae 10966. 25 Ovasha14,621. 67 43,865 Balance Sheet Blanna’s Fashion Boutique Balance Sheet as at September 30, 2011 Fixed Assets Cost Accumulated Depreciation NBV Buildings 100000 100,000 Fixtures 65000 65,000 Machinery 48000 400 47,600 Furniture 3600 3,600 Motor Car 62840 62,840 400 279,040 Current Assets Stock 54,930 Debtors 126,400 Prepayment 1,000 Bank 239,000 Cash 123,075 544,405 Less Current Liabilities Creditors 141960 Accruals 1,200 143160 Working Capital 401,245 680,285 Financed by: Capital 600,000 Net Profit 86,485 686,485 Less Drawings 6,200 680,285 Bank Reconciliation Statement Updated Cash Book Balance b/d 239,000 Bank Charges 65 Credit Transfer 4200 Standing Order 15000 Balance c/d 228,135 243200 243200 Bank Reconciliation Statement as at September 30, 2011 Balance as per Bank Statement 222,535 Add Late Lodgments 45,000 267,535 Less Unpresented Cheque 39,400 Balance as per Cash Book 228,135 Accounting Ratios Inventory Turnover Ratio- Cost of Goods sold Average Inventory/2 =244,470 24960+61890/2 =5. 62 Current Ratio- Current assets Current Liabilities =551365 143160 =3. 85 Gross profit as a percentage of sales- Gross profit x 100 Sales =179,760 x 100 457590 = 39. 28% For every sale of $100 the business earns $39. 28 as gross profit. Net profit Ratio- Net profit / Net sales x l00 =86,485 / 431,190 x 100 =20. 06% For every sale of $100 the business earns $20. 06 as net profit. Acid Test Ratio- Current Assets- Stock Current liabilities = 544,405 54,930 143160 =3. 42 Performance of the Business In preparing the financial statements of Blanna’s Fashion Boutique the Trading, profit and loss and appropriation account shows a profit of eighty six thousand four hundred and eighty five thousand dollar (86,485) at the end of the financial period of September 30,2011. The business started out with six hundred thousand dollar. In the closing of the financial period of Blanna’s Fashion Boutique there was an increase in the amount of capital that the business has. The business made a gross profit of one hundred and seventy nine seven hundred and sixty dollars (179,760) instead of making a gross loss. Comparisons The comparison is being done between the opening capital and the closing capital for Blanna’s Fashion Boutique, at the end of the financial period. At the beginning of the financial year the opening capital was six hundred thousand dollar (600,000). At the end of the financial period the closing capital is six hundred and eighty thousand two hundred and eighty five dollar (680,285) which means there is an increase of eighty thousand two hundred and eighty five dollar (80,285). Another comparison is being done between the fixed assets of the business and the current assets. The fixed asset of the business is two hundred and seventy nine thousand and forty dollar (279,040) while the current asset is five hundred and forty four thousand four hundred and five dollars (544,405). This means that the amount of money that the business spend of items that stays in the business with no intention of selling it is lesser than the amount of money that the business spend on assets that will allow the business to generate a profit. Recommendations and Suggestions It is recommended that Blanna’s Fashion Boutique: Ploughed back a portion of the profit that the business makes into it. Introduces new products to the business. Purchase new equipment for the business Uses some of the profit that the business makes to attach another department on to the business. It is suggested that Blanna’s Fashion Boutique should: Purchase cheaper equipments to use in the business. This will increase the amount of money available in the business. Offer more sale discounts this will force more customers to purchase from Blanna’s Fashion Boutique. Conclusion It is clear that Blanna’s Fashion Boutique keeps all the records of the transactions that take place in the business over the financial period of time. Blanna’s Fashion Boutique could increase the gross profit and net profit of the business by adhering to the suggestions or recommendations outlined. Never the less Blanna’s Fashion Boutique made a good net profit of eighty six thousand four hundred and eighty five dollars (86,485) during the month of September in 2011. Blanna’s Fashion Boutique was able to make a profit due to the large amount of sales the business made. Price list Goods Price Pants $ Blouse $ Handbags $ Skirts $ Slippers $ INVOICE Debit note Principles of Accounts School Based Assessment (2012-2013) You are required to name the firm and state the nature of the business. This must be in accordance with the items sold*. After the initial accounting entries (Tasks 1 -3) have been completed you will then record the additional adjusting entries as set out at Tasks 4 and 5. You may choose goods from the following list for the transactions. * Computer Store Clothes and Accessories Store A Keyboard Pants (guess) B Mouse Blouse (guess) C Printer Hand bags (guess) D Surge Protector Skirts (guess) E Speakers Slippers (guess) ABC Enterprise (Remember that you are to rename the firm) The following transactions were taken from the books of ABC Enterprise. You are required to asses them carefully then write up the relevant books as outlined in the requirements below: 2011 Sept 1Opening Balances Capital$600, 000 Bank$364, 000 Cash$ 27, 160 Debtor (J Simpson)$ 31, 600 Creditor (Super Supreme International)$ 10, 560 Motor Van$ 62, 840 Building$100, 000 Stock 1doz A$ 10,800 1doz B $ 4,800 1doz D$ 9,360 Sept 1Bought goods on credit from Super Supreme International. 8 doz A @ $1,000 each 8 doz B @ $440 each 4 boxes C @ $1,600 each 5 doz D @ $820 each 4 doz E @ $900 each Sept 1Bought Machinery by cheque $48, 000. Sept 2Withdrew $50, 000 cash from the bank account to be used in the business. Sept 3Cash Sales 2 doz A @ $1, 650 each 1 box C @ $2, 950 each 1 doz D @ $1, 400 each Sept 3 Paid rent by cheque $30, 000. Sept 5 sold goods on credit to J. Simpson. 1 doz A @ $1, 650 each 2 doz B @ $800 each 1 doz E @ $1, 500 each Sept 6 Bought fixtures with cash $65, 000. Sept 7 Cash Sales 1 box C @ $2, 950 each 1 doz D @ $1, 400 each 1 doz E @ $1, 500 each Sept 8Paid wages $10, 000 by cheque. Sept 9Returned goods to Super Supreme International as items were damaged. 1 doz A 1 box C Sept 11Paid the following expenses by cheque: Insurance $6,100, Electricity $3,300 and Rates $2,600. Sept 13Sold goods on credit to B. Banton: 2 doz A @ $1, 650 each 2 doz B @ $ 800 each 1 box C @ $2, 950 each 1 doz D @ $1, 400 each Sept 15Made payment to Super Supreme International by cash $150, 000, received a 5% cash discount. Sept 15Paid wages with cash $10, 000 Sept 16Owner withdrew $6,200 cash to fix his personal motor car. Sept 18Collected Cheque from J. Simpson for goods sold on Sept 5th 2011, $45, 000. Sept 19Bought furniture $3,600 with cash from Courts Ja. Ltd. Sept 20Sold goods on credit to N. Kidman 2 doz A @ $1, 650 each 3 doz B @ $ 800 each 2 doz E @ $1, 500 each Sept 22Paid wages with cheque $10, 000. Sept 241 doz D returned to us by B. Banton as they were the wrong size. Sept 27Bought goods on credit from Super Supreme International. 3 doz A @ $ 1,100 each 4 boxes C @ $1, 650 each 1 doz E @ $ 980 each Sept 29B. Banton settled his account less 10% cash discount. He paid with cash. Sept 29 Paid wages $10,000 by cheque. Sept 30 Received goods from N. Kidman: 1 doz B Sept 30Cash Sales 3 doz A @ $1, 815 each 1 doz B @ $ 800 each 4 boxes C @ $3, 000 each 2 doz D @ $1, 400 each Task 1 Write up ALL Subsidiary Books and then post the transactions to the ledgers. Please ensure that you distinguish between, General Ledger, Sales Ledger and Purchases Ledger. Show the opening entries in the General Journal at September 1, 2011. Task 2 Prepare ABC Enterprise Trial Balance as at September 30, 2011 Task 3 Using the FIFO method of stock valuation, determine the closing stock. Task 4 Design a logo and slogan for your business and provide the relevant information on the business entity Prepare ABC Enterprise Trading, Profit and Loss Account for the month ending September 30, 2011 and a Balance Sheet as at that date, after taking into account the following: a) Insurance expense was paid in advance, $1000. b) Electricity was outstanding by $1, 200 c) Machinery is to be depreciated at 10 % annually using the straight line method (show the depreciation for the month). Show adjustment to the above information in the ledgers. Task 5 Prepare the Bank Reconciliation Statement using the Bank Statement below Bank Statement DR CR Balance $ $ $ Sept 1 Balance 364 000 Sept 1 Burke’s (Machinery) 48 000 316 000 Sept 2 SNPN Ltd (Cash) 50 000 266 000 Sept 8 Wages 10 000 256 000 Sept 11 NWC (Rates) 2 600 253 400 Sept 20 Wages 10 000 243 400 Sept 24 Credit transfer (Q Smith) 4 200 247 600 Sept 29 Wages