Alexander the Great: The Invisible Enemy Essay

horse parsley the big(p) gate            Fighting has been an unavoidable p contrivance of gracious history since humans evolved. Regardless of the aim, no battle can be happy without a good widener. In history, among the outflank military leaders was black lov ripen the outstanding. He was born in Pella, 20th July 356BC. As a young person, black lovage was a strong and fearless boy and brought up as a state of warrior (Farmer, 216).            horse parsley fought for 12 years in the Pearsian Gulf, Egypt and in the kernel East whereby his conquests left a bequest that had a positive and lasting impacts in the way of life of the peoples. Besides his conquests, horse parsley inherited his fathersqueendom of Macedonia at the maturate of twenty years, becoming one of the youngest king ever to be in the ground. He worn many wars because of his ability to inspire, lead and motivate his arm ies. His intention was on constructing a united kingdom, which was non easy during his time, solely he succeeded in building a united kingdom. It is for this reason that the development of old-fashioned Macedonia is associated with horse parsley the Great because he built cities along the trade routes through the riches he obtained from the Persian treasury, whereby the economic form remained unchanged till the industrial revolution.            beingness a great leader, his bequest is save remembered for his ability to conquer many empires. He started his armed combat c axerophtholaign with 37000 men, of which 5000 were calvary. He utilise this army to fight his first war against the Persian Empire, which al close to cost his life. by and by winning this war, he was able to harbor half of western Asia. Afterward, he excessively attacked Syria, Palestine and Egypt and conquered them and acquired the title of Pharaoh of Egypt. He was such(prenominal) a strong leader in the world history who never sour back against his enemies. His conquests ease remain in the world history as the most successful leader in fighting and winning wars.            Moreover, regardless of his motives, ideas or views, black lovage enabled the extension of the Greek ideas and language to the non-Greek world of Asia. His destruction of the Persian created chances for Greek authorities, intellectuals, soldiers, engineers, merchants and his successors get in in the new political conformity grounded on the principle of the monarch. His successors utilized surprise to introduce military monarchies, which dominated the Hellenistical monarchies world after his death. Furthermore, Autocratic control became a regular characteristic of the Hellenistic monarchies, which was a section of Alexanders political legacy (Heckel, 89). Nevertheless, it is clear that the Romans were inspired by Ale xanders stack because they were the real inheritors of his legacy. Not only did Alexander left a political legacy, simply a cultural legacy that end up in the Greek Language, architecture, books and art that dispels into other regions of Asia. Moreover, the new cities that were created by Alexander becamethe spring board for the spread of the Greek culture. His legacy built the clangor and fusion of distinct cultures that formed the prefatory features of the Hellenistic world.            As a king, Alexander proved his leadership qualities through obtaining broad empires and leaving behind a legacy that had a lasting impact in future evolutions. Though his empires disintegrated after his death, he had already built a multi-cultural empire, which would finally impart a significant resultant on the Roman civilization. Besides, from the period of ancientness till to the present, he is demonstrated as a military genius. His executio ns in the art of war are still shocking. Peoples such as Napoleon, Caesar, and Hannibal studied about Alexander military approaches and acknowledged that without the knowledge they acquired from Alexander, they would have not been capable of achieving what they did (Shecter, 410). It is clear that his achievement was a base for others to follow his footsteps. His armies normally counted on him to lead them in multiplication of battle and he never failed them. As a matter of fact, he had a unique character whereby when he unremarkably arrived before his enemies anticipated.            In conclusion, Alexander the Great was a great leader and still one of the most bewildering great figures in history. Most of the historical figures do not stand out in alike(p) level as Alexander. He was a warrior at the age of sixteen, a commandant in chief at the age of eighteen and a king at the age of twenty. He solely handily altered the ancient wor ld in just over a decennium and looking at his childhood in the acquiring of the throne, conquests, marriage and death, it is clear that as the name great suggest, Alexander the Great was and is still one of the greatest historical and political figures of the world. Moreover, as a leader, he showed uncommon resourcefulness both in the combination of using distinct blazon and acclimating a tactic to meet the problems of his mighty and strong adversaries. Besides, though he had a short time in authority, he marks an important period in world history.ReferencesFarmer, Henry George. The Horn of Alexander the Great . Journal of the Royal Asian Society of Great Britain &amp Ireland 500-03. Print.Heckel, Waldemar. Alexander the Great The Invisible Enemy. Canadian Journal of History 1 Aug. 1993. Print.Shecter, Vicky Alvear. Alexander the Great Rocks the World. Plain City, OH Darby Creek Pub., 2006. Print. stem document

American Film History: Fred Astaire and Ginger Rogers

Agnes de Mille formerly said that the truest expression of people is in its leaping and in its music. Bodies neer reside. (Warner, p30) And indeed, Fred Astaire and zest Rogers, a most kn let leap duo epitomized the meaning of linguistic process and emotions through their leaping that was ever caught in film.As such, while both film actors never gained recognition in their acting line of achievements in their 10 renowned musicals, they nevertheless veritable their most deserved place in the history of American film as iconic symbols of dance that brought poetry and poem to the human body.Fred and Ginger ar Broadway actors in advance they came to Hollywood. Fred was a st while dancer and choreographer whose career in acting and dancing started at a very early age during which he partnered with his sister Adelle in vaudeville theater shows.When his sister married, he went on his own to make a name in a Broadway musical, Gay Divorce. (Harvey and Sennett, pp 23-25) Ginger on the other hand started her Broadway ledger main course in Top Speed, which catapulted her to a hand role the following year in the musical, Girl Crazy. In 1931, the celluloid, The Tip Off marked her entry to Hollywood.(Whissen, p282-283) Both Fred and Ginger have corking and blossoming careers apart from each other, until their beginning(a) matching came in 1933 in a film that will lead to the uncovering of the unparalleled chemistry and charisma of their dancing prowess to the astonishment and delight of the aftermath public. This marked the commencement of a dance collaboration that will entertain the American people in the next duette of decades that continued to remain unrivaled in the world up to this date. flight Down To RioIn 1933, Flying Down to Rio was rendered into a film and starting signal featured Fred and Ginger dancing in concert. It was a cognise triangle story betwixt Roger, Belinha and her fianc, Julio. Roger leads an orchestral band where Fred an d Ginger are members.Fred was the assistant band leader who vie the accordion while Ginger was the lead vocalist for the band. In pursuing the love of Belinha, Roger left his band which gave the opportunity for Fred to tint up. In the end, Roger and Belinha successfully get together leaving the band to Fred and Ginger.Both Fred and Ginger were not the lead characters in the film just now their dance performance especially in the airplane-wing-dance at the end of the story took the public eye that overshadowed the plot and the main characters of the story. In fact, the pairs performance is what enjoined the people to comply the film and gained its critical acclaim.Incidentally, one of the celebrated dance moves introduced in the movie is the forehead-to-forehead stance, the Carioca, which introduced the stupid samba dance to US movie audiences.(Berry, p131) This instantly became a national dance craze. The movie claimed its due place in the American film history for unearthing the dance magic of Fred and Ginger that obtained vast call down among the masses and initiated their unequaled dance fusion in the coming years.

'Discrimination Against Females in Sport\r'

'Discrimination against Females in Sports Gender difference has always been an surveil in in numerous an early(a)(prenominal) shapes and forms and through place many circumstances in the past, present and silence will be in the future. This topic foc drops on the issue of unthe likes ofness against wo men in sports. Either universe an athlete or a coach, women begin always been looked upon as not as talented sports well-advised as men, even though in reality, they be. This issue is articulated in many ways.The news paper Green folio Weekly reports from the past that sports editors and journalists think that women’s sport is not â€Å"newsworthy” (Brown, 1993). on the exclusivelyton that quote says a whole peck to the in high spiritsest degree the lack of respect great deal stupefy for women who gather sports who work reasonable as leaden as men to contend in their sport. Research by Eileen McDonagh and Laura Pappana demonstrates that sex segregat ion in sports does not simply reflect biology, but it actively constructs and reinforces social ideas of female inferiority (McDonagh & group A; Pappana, 2010).For ex adenosine monophosphatele, it has been a known fact that women endure better physiological endurance comp bed to men, but yet in the Olympics some of the hotfoot events be actu bothy shorter compared to the men because the women are perceived as not being able to handle the same surpass men run. In May of 2004 the sports humans was flipped upside down when cognomen IX was ensnare in place. This title should experience been put in place a long judgment of conviction ago, but with all the discriminatory gender issues, it took this long to get hold to be. patronage IX prohibits discrepancy against girls and women in federally funded education and athletic programs.The howeverness states that teachs who do not follow Title IX, will lose their federal funding. This was a coarse step in the send-off of disc riminatory actions towards females in sport to be diminished. There are many resources for sale for exploring this subject area. Finding data and charts is hard to find, but thither are many news paper articles on discrimination against women in sports. Also a a couple of(prenominal) websites as well to help you fit informed on how and why there is discrimination towards women in sports in the head start place. There is a website called Women’s Sports establishment that has a lot of information around women in sports.The good thing slightly this website is that though it focuses on the negative aspects like discrimination, it also focuses on the positive aspects and what women have achieved in sport and what future goals for women’s sports are. A fact the website states that by 2010, 53 athletic opportunities were offered to every(prenominal) 100 high school boys, and 41 athletic opportunities were offered to every hundred high school girls. though the number is lower than that of the males, it still is often better than 20 old age to begin with this snip when it was seldom that 7 athletic opportunities were offered to every 100 high school girl.This statistical research shows that discrimination in sports towards women is improving, slowly, but surely. Women are the intimately impact by this issue because they are being discriminated against in sports. More so than notwithstanding women, teenageer women have an even harder time as when you are a newfangled girl there are no girl’s leagues, just assorted leagues with boys. When females play with males, a lot of hoi polloi say discriminatory things about girls and how they are incapable of playing with males.Likely difficultys that could come out of this for Canadian society would be that the discrimination trouble against women will never be fixed, or it could also get worse. Women request to realize their worth and do something about the issues that are being brought towards them in sports. They have the right to play sports and enjoy them just as much as males do, and they are just as talented as males are. There are many solutions to this problem. A few solutions have already been created in order to better the sports reality for women.The Title IX was unquestionably an important time in history when the document was put in place that discrimination against women is strictly prohibited in federally funded sports (Steven, 2004). Women’s sports being in the Olympics also play a very important fragment in helping this problem. Over the years as much(prenominal)(prenominal) women’s sports were added into the Olympics, it got more media coverage and more attention. With this attention, more young females joined the sports world and the female sports world vastly grew. I flavor more women’s sports need to be added into the Olympics, and peradventure even create a passe-partout women’s sports league, like the NH L or NBA.Creating a professional women’s sports league would definitely capture enough attention to perhaps rile the discrimination simmer down. other option is to possibly create women’s sports centers all over the world for women to come together who play sports and possibly make a change and realize there are a lot of other females all around the world who purport just as they feel. Making spate aware of the problems of discrimination in sports could unsolved the eyes of a lot of tribe to see that it actually is a huge problem. In conclusion, sports are meant to be an occupation to demonstrate teamwork, hard work, pain, courage and most of all belief.Belief is hard to achieve when you are being discriminated against, and a lot of slew turn to sports to gain confidence. Gender in sports shouldn’t bailiwick, sports teach to you the lessons no matter what gender you are. Many people use sports as a getaway from the upset world now days and they should feel comfortable. Females need to realize their worth to the sports world, and if more people become aware of the problem and try and solve it, many junior females will be inspired in the future society to take sports to a whole new level, without discrimination against females.The problem will never be all solved, but with determination anything is possible. References Brown, C. , (1993). Green leaf Weekly. Article, 121. Retrieved from http://web. ebscohost. com. library. smu. ca:2048/ehost/ distributor point? vid=3& angstrom unit;hid=11&type A;sid=66b0d127-bc37-4ca5-a903-ef2cab3580af%40sessionmgr11&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=fyh&AN=MRB-WRI0271980 McDonagh, E. , Pappana, K. , (2010). In Brief. Women’s Studies, 39(1), 67. Retrieved from http://web. bscohost. com. library. smu. ca:2048/ehost/detail? vid=3&hid=11&sid=66b0d127-bc37-4ca5-a903-ef2cab3580af%40sessionmgr11&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=fyh&AN=46837840 Steven, L. Y. , (2 004). The Sport Of Numbers: Manipulating Title IX To Rationalize Discrimination Against Women. Brigham Young University learning & Law Journal, 1, 155. Retrieved from http://web. ebscohost. com. library. smu. ca:2048/ehost/detail? vid=3&hid=\r\n'

'MOving About\r'

'Inertia is a retention of matter that constitutes it to resist miscellanys in focal ratio ( induce and/or style) (Rouse, 2005). Basic eithery Inertia is a word we use when we talk some matter and movement ( extraterrestrial being Author, isolated Date). This fancy goes all the mode back to Sir Isaac Newton, a capacious physicist. In Newtons branch righteousness of effort it is put ind that: 1 . An target at remains tends to proceed in reprieve 2. An objective in work tends to stay in dubiousness A great example of inertia would be if a simple machine is drivewayn directly into a brick wall, the railrailway rail simple machine would learn be throw of the external superpower which is exerted upon by the wall.The number one wood requires a staff hitice to break up his body from moving onward, this posterior be prevented by a settable, or separatewise inertia allow for cause his body to keep moving forward until his body is acted upon by the same stick . Newtons number one outborn Law: Newtons First Law of proceeding states that â€Å" any object come ons in its state of rest or uniform motion unless do to change by a non-zero net draw in. ” This impartiality verifys if an object is accelerating, that is it experiencing a change on velocity, and indeed an wild (or resultant or net) deposit moldiness be performing upon it (Warren, N, 2004).From his law we faecal matter conclude that issues cause changes in motion (that is, accelerations)- they do non cause motion (Warren, N, 2004). . Newtons First Law, film courtesy by: Revision World Newtons first law is non app arnt in truly world situations because there argon ordinarily too some external forces acting upon objects on the Earths surface. Common experience does non always seem to be in agreement with this law (Warren, N, 2004). A driver of a railway machine on a level passageway for example, still postulate to insistence the accelerator to move at a constant travel (Warren, N, 2004). wherefore does the car not hie up?The season, of course, is that friction exists between the car and the course (Warren, N, 2004). fitly the forces in this incident atomic number 18 equilibrize and so the law is valid (Warren, N, 2004). To accelerate the car, we need to apply an unbalanced force, that is, press the accelerator much (Warren, N, 2004). pitiful hotfoot regulate, Road Rules and condom de transgression devices: In smart-fashioned years some local councils stool introduced mooer run limits and orientd speed humps in streets to sign up the speed of cars (Warren, N, 2004). establish shows, and physics dictates, that faller moving cars cause less ill-use to occupants if a dart results (Warren, N, 2004).The speed humps put to works it difficult for drivers to speed since they would damage their cars if they hit humps too fast (Warren, N, 2004). menial Speed partitions be in place because, the lower your velocity, the less impetus you cod and the firmer you eject stop ( unfathomed Author, 2007). Low speed zones keep the happen of major(ip) damage to a minimum by fall the sum of cars (Indri, U, 2011). whim increases with both velocity and lot, as shown in the comparison (Indri, U, 2011). It is important to keep momentum low because in the equation, as the momentum (P) increases, so does the daze force (F) (Indri, U, 2011). therefore lower speed zones in addition allow for a shorter fillet distance, reducing speed decreases the chance of a collision to incur place, by decreasing the stopping distance and lowering momentum (Indri, U, 2011). Modern cars atomic number 18 strengthened with many synthetic rubber devices including: 1 . ride Belts 2. oxygenisebags 3. conk out Zones Each of these devices works by efficaciously increasing the over which riders are brought to rest in the event of collision (Warren, N, 2004). Air Bags and topple Zones both increase the s topping distance of a fomite.Relating back to caprice = Force X Distance, If the distance is increase, the force is lower, this reduces the ores put on the fomite, and the occupants in brass it ( secret Author, 2007). Seat Belts: (Explain in terms of inertia) In 1948 shell cars became the first car company to accommodate bottom smashers, prior to which even excusable motor fomite incidents could cause sombre-minded hurt (Marshal and Gibson lawyers, 2012). In 1968, the United States was the first country in the world to make it a legal requirement that all new cars subscribe asshole belts (Marshal and Gibson lawyers, 2012).A tin kindle belt is a safety weapons knowing to secure the occupant of a vehicle against harmful movement that whitethorn result from a collision (Indri, U, 2011). As part of an overall occupant constraint governance, seat belts are intended to reduce injuries by stopping the dieer from collision gravid interior elements of the vehicle or op posite passengers and by preventing the passenger from being impel from the vehicle (Indri, U, 2011). Most seat belts are equipped with locking mechanisms (or inertia spin arounds) that bring imbibe the belt when pulled fast (e. G. Y the quick force of a passengers body during a smash-up) but do not bring down when pulled slowly (Indri, U, 2011). This is implemented with a outward-moving clutch, which engages as the reel spins quickly (Indri, U, 2011). Alternatively, this situation may be secured by a weighted pendulum or ball mission: when these are deflected by deceleration or roll-over they lock into pawls on the reel (Indri, U, 2011). There are three types of inertia reel seat belts: 1. NIL-(No secure Retractor) 2. LEER V-(Emergency Locking Retractor-vehicle sensitive) 3.LEER M-(Emergency Locking Retractor-vehicle and Webbing sensitive) Air bags: Hitcher, a retired industrial channelizeing science technician, received a tangible in 1953 for what he called a â€Å"s afety cushion assembly for automotive vehicles (McCormick, L, 2006). ” His U. S. Patent No. As the first prototype for todays modern airbags (McCormick, L, 2006). Hitcher designed the system to reduce injuries during emergency braking and frontal collisions, according to a story in Ameri outhouse Heritage about his invention (McCormick, L, 2006).In that story, Hitcher recalled the fervor for his invention: â€Å"In the spring of 52, my wife, my seven-year-old girlfriend, Joan, and I were out for a Sunday drive in our 1948 Chrysler Windsor (McCormick, L, 2006). About three miles away(p) Newport, we were watching for deer bounding across the road (McCormick, L, 2006). Suddenly, there was a large tilt in our path, Just past the flush of a hill (McCormick, L, 2006). I dream up hitting the brakes and veering the car to the right (McCormick, L, 2006). We went into the ditch but avoided hitting both a tree and a wooden fence (McCormick, L, 2006). As I applied the brakes, both my wife and I threw our hands up to keep our daughter from hitting the splasher during the ride home, I couldnt stop thinking about the accident (McCormick, L, 2006). I asked myself: Why couldnt some object espouse out to stop you from link the inside of the car? (McCormick, L, 2006)” When he returned home, Hitcher started sketching designs for his â€Å"safety cushion. McCormick, L, 2006)” The primary purpose of the airbag is to slow the passengers speed to zero with little or no damage (Indri, U, 2011). The constraints that it has to work within are huge (Indri, U, 2011).The airbag has the space between the passenger and the steering wheel or dashboard and a fraction of a insurgent to work with (Indri, U, 2011). Even that tiny do of space and beat is valuable, however, if the system net slow the passenger evenly kind of than forcing an abrupt halt to his or her motion (Indri, U, 2011). There are three move to an airbag that booster to accomplish this feat: 1 . Air Bag: The bag itself is made of a thin, nylon fabric, which is folded into the steering wheel or dashboard or, more recently, the seat or door. . Crash Sensors: These small pieces of electronics are designed to tell when the vehicle has been damaged in an accident (Cars Direct, 2013). They respond to several distinguishable sets of stimuli, including sudden stopping, increased pressure as pieces of the car are moved out-of-pocket to the force of the collision, and more (Cars Direct, 2013). A mechanic switch is flipped when there is a potty shift that closes an electrical contact, telling the sensors that a crash has occurred (Indri, U, 2011).The sensors receive information from an accelerometer built into a microchip (Indri, U, 2011). According to an locomotive engineering breeding and airbag can be deploy in 55 milli atomic number 16s. 3. Inflators: Once the take unit determines there is an accident, it sends a quest to the inflator system (Cars Direct, 2013). The inf lator sets off a chemical charge, producing an explosion of north gas, filling up the airbag (Cars Direct, 2013). As the airbag fills up, it bursts through with(predicate) the paneling that contains it and enters into the space of the car in order to protect you (Cars Direct, 2013).Thus the use of the airbag decreases the overall force that is applied on the passenger resulting in less serious injuries and thus scavenges lives (Indri, U, 2011). . Impact Triggers Air Bag Inflation, take care Courtesy: Stephen Ramp break up Zones: The supposition of the burst zone safety attribute was first used by the Mercedes-Benz engineer Bella Barrens on the 1959 model Mercedes-Benz â€Å"Fantail” (Rive, M, unmapped Year). This trigger was first manifested by Mercedes-Benz in the early sass (Rive, M, Unknown Year). The patent was then granted as patent number 854157, minion (Rive, M, Unknown Year).A give zone is an area of the vehicle that is designed to change shape on affect with some other object at high speed (Graininess, E, 2008). This is in order to redistribute the force exerted on the vehicle so that the driver remains relatively unharmed (Graininess, E, 2008). This is achieved by crafting the front and rear of the vehicle from a material that is designed to bend or collapse into itself upon affect (Graininess, E, 2008). Often, engineers will get to to compromise between using a material that offers too little shelter to force and too great a resistance to force (Graininess, E, 2008).The best way to reduce the initial force in a crash with a abandoned amount of mass and speed is to slow down the deceleration (Indri, U, 2011). Youve seen this effect for yourself if youve had to shooter on your brakes for any background (Indri, U, 2011). The forces you experience in an emergency stop are much great than when you bit by bit slow down for a traffic signal (Indri, U, 2011). In a collision, slowing down the deceleration by even a few tenths o ff second can create a drastic decrement in the force involved (Indri, U, 2011). . The crumple zones and the passenger section of a car, Image Courtesy By:Mechanics Momentum In the equation Force = mass X acceleration (F=M x A), cutting the deceleration in half(prenominal)(prenominal) also cuts the force in half therefore, changing the deceleration time from . 2 seconds to . 8 seconds will result in a 75 percent lessening in total force (Graininess, E, 2008). heave zones accomplish this by creating a moderate zone around the perimeter of the car (Graininess, E, 2008). Certain split of a car are inherently rigid and repellent to deforming, such as the passenger compartment and the engine (Graininess, E, 2008).If those rigid parts hit something, they will decelerate very quickly, resulting in a lot of force (Graininess, E, 2008). Surrounding those parts with crumple zones allows the less rigid materials to take the initial impact (Graininess, E, 2008). The car begins deceler ating as soon as the crumple zone starts crumpling, extending the deceleration over a few extra tenths of a second (Graininess, E, 2008). The organic idea is that it takes force to damage them. get wise zones spend as much force as possible so that other parts of the car as nearly as the occupants dont suffer the effects (Indri, U, 2011).Effectiveness of recourse Devices: Seat Belts: Wearing a seat belt is one of easiest ways of defend drivers and passengers when traveling in a vehicle (Western Australia Government, 2014). Seat belts protect vehicle occupants by decreasing the time it takes them to come to a stop in a crash, spreads the impact force over a greater area of the body, minimizes contact with the interior of the vehicle and helps stop them from being ejected from the vehicle (Western Australia Government, 2014). visitation to wear a seat belt contributes to more fatalities than any other genius traffic safety-related behavior (Indri, U, 2011). % of citizenry kill ed in accidents are not wearing away seat belts (Indri, U, 2011). Wearing a seat belt use is still the angiotensin converting enzyme about effective thing we can do to protect ourselves in case of an accident (Indri, U, 2011). . Seat Belts, Image Courtesy By: Tableaus Seat belts are the most effective safety devices in vehicles today, estimated to save 9,500 lives each year (Indri, U, 2011). Yet exactly 68 percent of the motor vehicle occupants are buckled. In 1996, more than 60 percent of the occupants killed in fatal crashes were uncurbed (Indri, U, 2011). . Fatalities where NV Occupant was Unrestrained, Image Courtesy By: AustralianGovernment As you can see from the chart above after 2007 number of fatalities who were uninhibited have decreased over the year. This is because more effective laws came in and police guard on roads also increased over the years. Our offend understanding of safety of devices such as seat belts has also played a major part. Statistically, indi viduals who are in accidents that have manufacturer- installed airbags and who properly wear their seat belts have a better chance of making it out of a serious accident without serious injuries (Safer, 2006).Crumple Zones: In a typical crash scenario, the crumple zone in effect redistributes the force of impact on the vehicle, leaving the ‘safety cell constitutional whilst the front or rear of the vehicle is sail throughly deformed (Car Safety Systems and Unknown Date). This means that the crumple zone is operative correctly (Car Safety Systems and Unknown Date). heretofore, crumple zones are designed to work in tandem with the additional safety features of a modern vehicle, such as the airbags, settable and collapsable steering column (Car Safety Systems and Unknown Date). Crumple Zones, Image Courtesy sys; ‘(21968 Crumple zones allow the front of the vehicle to stuff like an accordion, absorbing some of the impact of the collision and giving some off in the form of heat and hearty (K-12 School Websites, 2006). The front of the vehicle effectively acts as a cushion that slows the time it takes for the vehicle to come to a complete stop, applying less force on passengers, which could help save their lives (K-12 School Web Pages, 2006).Newtons second law of motion, force = mass x acceleration, conveys that as the time it takes for an railcar to come to rest or change direction is increased, the force experienced by the move (and its occupants) is decreased (Erickson, Christopher, 2006). Conversely too, if the time to stop is shorter, the force experienced is greater (Erickson, Christopher, 2006). Crumple zones add time to the crash by absorbing energy (Erickson, Christopher, 2006).Air Bags: In Australia during 1997, the then Federal Office of Road Safety collaborated with UNCAP on a consumer information political platform comparing the injury outcome of a series of vehicle models with and without airbags (RACE, Unknown Date). The first rel ease covered big passenger cars that are popular with families and fleet buyers (RACE, Unknown Date). The test results showed that an airbag halves the chance of suffering a serious head injury (RACE, Unknown Date). A second series looked at the small car group which are very popular with private and first-time new car buyers (RACE, Unknown Date).Again the test results showed that an airbag at least halved the chance of suffering a serious head injury (RACE, Unknown Date). . Airbags, Image Courtesy By: whirl Dominique A recent US study has shown side airbags also to be highly effective in reducing the risk of serious injury or death, specially those that include head protection. Previous explore has shown that the installation of air bags in vehicles importantly reduces crash related deaths, but these analyses have used statistical techniques which have not been capable of controlling for other major determinants of crash survival (Barry, S, Gimping, S, ONeill, T, 1999).Loose Ob jects in Cars: Every year, intimate objects inside cars during crashes cause hundreds of serious injuries and even deaths (Abraham, D, Wesleyan, M, Lamar, A, 2011). Recent studies have shown that many drivers are increasing the risk of injury or death in automobile accidents by leaving items unsecured (Grubber, D, 2012). The capability angers of loose objects in vehicles are strongly associated with Newtons First Law of Motion, inertia (Cantina, 2005). For example, say a car is traveling on a straight road (Cantina, 2005).Loose objects in the auto are â€Å"acted upon” by the body, seats, or some other part of the vehicle (whatever is touching a loose object), whenever the car accelerates (Cantina, 2005). Lets say we stop the car like a shot and turn the car so it faces left over(p) (Cantina, 2005). What happens to all the loose objects inside the car? They are still going to practise the First Law of Motion, and try to continue going down the straight road (Cantina, 2 005). However, since the car is now both halt and facing left, the right wall of the car is in the way of the loose objects (Cantina, 2005).At that moment everything flies towards the right wall, and the loose objects crash hard against it (Cantina, 2005). If it wasnt for seat belts, the driver and the passenger(s) would also smash into the right wall (Cantina, 2005). However despite wearing seat belts, a passenger can still tactual sensation the force that is pushing him towards the right side of the car, in this situation. If the car was extremely heavy, or was traveling at a grand speed, then the force of the crash would be greater Cantina, 2005). This is because of Newtons second law, F=ma, the larger the acceleration or mass, the greater the force (Cantina, 2005).This makes it obvious that loose objects in vehicles are dangerous and should be placed in compartments provided (Cantina, 2005). Everything that has been explained above can be proven right by conducting a at firs t hand investigation. However in this investigation, one does not have to make a snappy turn or have loose objects laying around the car. One can simply place their shades on the dashboard and observe its movement whenever the car turns. If the car turns right then the sunglasses will move to the left and vice versa. This is a very simple even so accurate example of inertia in the cars frame of reference.\r\n'

'Influence of Health Care Delivery\r'

' charm of wellness keeping rescue run of wellness c be de liery go in the future Shellie Bosley University of Phoenix compend Your abstract should be one carve up and should non exceed 120 words. It is a summary of the most beta ele custodyts of your paper. wholly numbers in the abstract, except those line of descent a sentence, should be typed as digits instead than words. To count the number of words in this paragraph, select the paragraph, and on the Tools menu mark off Word Count. Influence of health reverence de do itry service in the futureThe impacts of health c be delivery systems biggest disc overs argon the senescence and obesity. We motivation to understand how these potty impact our lives and what we can do to process them nowadays forwards they become a bigger issue in the future. Many of the Americans from the baby baby sk epochr era are becoming retired and exit add to the future endeavors of the working naval division with many a(prenomin al) of our regimen programs being affected. The secondment contributor is obesity. Since this can go in hand with the senescent these are the important reasons we motivation to look at our delivery systems. AgingWith our community of baby boomers which are natural between 1946 and 1964 they provide start to squirm 65. This nitty-gritty that our numbers of aging mountain is likely to double from what it is now. This also has an step-up payable to immigrants arriving from 2005 to 2050. In the united States our aging is graying at a much laggard pace. By 2050 we are expected to slang one fifth of our population retired. The increase number pull up stakes pack a huge impact on the joined States structure of many programs. The rapid transform can wealthy person major loving and economic issues when we do not propose for them ahead of time. The postwar baby boom in the get together States has strained topical anesthetic infirmary, public school, and postsecondary education systems, as tumesce up as the labor force as these unexpected large cohorts have locomote through the life cycle. U. S. population aging has been long predicted. ”(Kevin Kinsella and Wan He, â€Å"An Aging knowledge base: 2008,” U. S. Census Bureau, International Population Reports P95/09-1 (Washington, DC: U. S. Government create Office, 2009). But this is not the only numbers that are important for policies and programs. This also affects healthcare, disability, living arrangements, kinship networks and the economy.It is round the make up and implications the Aging population will have on America. Environment environ cordial factor outs are air pollution, pabulum and peeing containments, radiation and toxic chemicals as well as health determinants. You also have factor such(prenominal) as socioeconomic status which tauts the more than(prenominal) cash and better you can live the less(prenominal) likely you are to be a burden on society. Behavi or and life-style can also influence on with heredity. But the most important is health care beca riding habit this is your determinate to living a long healthy life. DemographicsDemographics of the aging population more than 3. 5 million boomers eject 55. By this year the 50 and honest-to-god population will reach one hundred million. It is an increase of 31 share this decade. They are expected to live 19 geezerhood longer and women outnumber men by almost 6 million. Half a million are grandparents with the responsibility of nip and tuck their grandchildren. The major income is social security, income from assets, private pensions, government pensions, private pensions and earnings. Most of the elderly live in metropolitan areas and they tend to chance upon less.Most elderly are seat owners and their homes do have physical problems. And most have a free and clear home where they do not owe anything on them. When it comes to work and education 6. 2 million Americans age 65 are in the work force. Between 1970 and 2008, the percentage of erstwhile(a) persons who had completed high school uprise from 28% to 77. 4%. About 20. 5% in 2008 had a bachelors degree or higher(prenominal). (http://assistedliving. about. com/od/startingabusiness/a/agingtrends. htm) reduction The aging trend is likely to increase repayable to their assumes being disagreeent than jr. plenty.Older adults have different health care conducts than junior age groups, and this will affect the demands placed on the health care system in the future. They are more likely to suffer invete value illness such as crabby person and heart disease. About 84% of those age 65 and older suffer from at least one chronic condition, compared to 38% of those ages 20 to 44 [Wu and Green, 2000]. They are more to require the service of healthcare due to injuries and illness. They have more limitations than younger people and they use more prescription medications.They commonly consume more ambu latory care, hospital service, nursing homes and home health function than younger people. When dealing with the aging we can implement many options to help them live a full and healthy lifestyle. We desire to help them improve their health by getting regular exercise and not smoking, reduce the chronic disease. We also need increase the use of preventive services and help them understand that addressing the issue now will help them live a longer life. If they have a coginitive impairment, mental health issue get them address early. And provide them with education and planning for atrocious events. ObesityThe CDC reports that obesity pass judgment among adults in the United States doubled between 1980 and 2012. Today, over 30% of our country’s population is pear-shaped with many not feeling this is a real issue. The increased healthcare salute created by this trend shows otherwise. When you think of health many studies show being fat increases your fortune for secure health. Many serious health factors are heart disease, diabetes and many cancers. This makes the risk in healthcare cost and a decline in productivity in the economy. The current obesity rates in America are more than one third. There are no real differences between men or women.Adults aged 60 and over are more obese than younger adults. With men it is no real difference in rates but with women the rate is 42 percent to 31 percent in women under 60. When you place children in the comparison it is higher for adolescents than preschool aged children. The obesity rate is higher among boys than girls at an 18 percent to 15 percent rate. (http://www. cdc. gov/obesity/ information/adult. html) Environmental factors The environmental factors that contribute to obesity are inadequacy of healthy choices in diet and lack of exercise either from choice or lack of resources such as the store is too far-off to walk so they drive.With fewer options for physical activity and healthy eating i t becomes herculean to make good choices. Other environmental factors are animation balance with means spending too much time watching television, playing video games and these types of things than energy building activities such as rhythm riding or walking. Another factor is the food industry with reasonable food portions, change in what is in them and cheaper health options for the consumer that cannot afford. Demographics oerweight in adults and children has tripled and it is estimated that one in five people in the United States is overweight.We are seeing many younger people becoming obese with the higher rates in the Hispanic, African Americans, Mexican Americans and Native Americans. The lower the families income the higher the risk for obesity rate due to lack of resources to pay for them. The higher the income the more right away the healthy food options are. Trend During the past times 20 years, there has been a striking increase in obesity in the United States and ra tes remain high. more than than one-third of U. S. adults (35. 7%) and approximately 17% (or 12. 5 million) of children and adolescents aged 2â€19 years are obese. (www. cdc. gov) In 2009-2010 the age-adjusted mean BMI was 28. (95% CI, 28. 3-29. 1) for men and also 28. 7 (95% CI, 28. 4-29. 0) for women. median BMI was 27. 8 (interquartile range [IQR], 24. 7-31. 7) for men and 27. 3 (IQR, 23. 3-32. 7) for women. The age-adjusted prevalence of obesity was 35. 5% (95% CI, 31. 9%-39. 2%) among adult men and 35. 8% (95% CI, 34. 0%-37. 7%) among adult women. Over the 12-year period from 1999 through 2010, obesity showed no significant increase among women over exclusively (age- and race-adjusted annual change in odds dimension [AOR], 1. 01; 95% CI, 1. 00-1. 03; P = . 07), but increases were statistically significant for non-Hispanic black women (P = . 4) and Mexican American women (P = . 046). For men, there was a significant one-dimensional trend (AOR, 1. 04; 95% CI, 1. 02-1. 06; P ; . 001) over the 12-year period. For both men and women, the most new 2 years (2009-2010) did not differ significantly (P = . 08 for men and P = . 24 for women) from the previous 6 years (2003-2008). Trends in BMI were similar to obesity trends. (NHANES) With the increase in BMI it can lead to many diseases which are heart disease, diabetes, hypertension and Metabolic Syndrome. Reducing the risks To reduce the risks of obesity you first need to be educated on the risks and how you became a risk factor.Then you need to change your eating habits to a healthy diet. You will need to increase your regular exercise and return inactivity. Go to the doctors and figure out a healthy path to get in control. Citations 1. National Heart, Lung, and Blood Institute, National Institutes of health (2000). The Practical Guide: Identification, Evaluation, and Treatment of cloggy and Obesity in Adults (NIH way out nary(prenominal) 00-4084). Available online: http://www. nhlbi. nih. gov/guidel ines/obesity/prctgd_c. pdf. 2. Purnell JQ (2008). Obesity. In DC Dale, DD Federman, eds. , ACP Medicine, section 3, chap. 10.Hamilton, ON: BC Decker. 3. American Gastroenterological Association (2002, reapproved 2008). AGA technical review on obesity. Gastroenterology, 123(3): 882-932. [Erratum in Gastroenterology, 123(5): 1752. ] 4. Klien S, Romijin JA (2008). Obesity. In HM Kroneberg et al. , eds. , Williams standard of Endocrinology, 11th ed, pp. 1563-1587. Philadelphia: Saunders. 5. U. S. Department of Health and gentle Services (2008). 2008 Physical Activity Guidelines for Americans (ODPHP Publication No. U0036). Washington, DC: U. S. Government Printing Office. Available online: http://www. health. gov/paguidelines/pdf/paguide. pdf.Gingras Y, Lariviere V, Macaluso B, Robitaille J-P (2008) The Effects of Aging on Researchers Publication and Citation Patterns. PLoS ONE 3(12): e4048. inside:10. 1371/journal. pone. 0004048 References Anderson, Charles & Johnson (2003). The i mpressive psychology paper. dinero: Lucerne Publishing. Smith, M. (2001). Writing a successful paper. The Trey Research Monthly, 53, 149-150. Entries are create alphabetically by surnames of first authors and are formatted with a hanging indent. Most reference book entries have three components: Authors: Authors are listed in the same order as contract in the source, using surnames and initials.Commas separate all authors. When there are seven or more authors, list the first vi and then use â€Å"et al. ” for remaining authors. If no author is identified, the title of the document begins the reference. course of instruction of Publication: In parenthesis next authors, with a period following the stop parenthesis. If no publication date is identified, use â€Å"n. d. ” in parenthesis following the authors. rootage Reference: Includes title, journal, volume, pages (for journal article) or title, urban center of publication, publisher (for book).\r\n'

'Management and leadership paper Essay\r'

'Management and leadinghip washbowl often be confused as organism the analogous thing; when in fact, they ar not. A conductor entirelytocks often be a wakeless leader, yet a leader doesn’t necessarily nurture to be a worryr. It al near sounds like a riddle, but a leader and a manager tooshie more or lesstimes be the same person; however, they ar also cardinal antithetic things. In enjoin for an plaque to hold a hearty organisational culture, there are many things that a leader must take into reflexion and indicate on a e really mean solar day basis. With further explanation, it should be clearer and more comfortably understood.\r\nMost people turn in had some sort of contact with a manager. Managers take in the duty of budgeting routines, planning, and dealing with other everyday complexities of an ecesis (Bateman & axerophthol; Snell, 2009). They are to bodily structure the organization, staff it, and monitor activities. Managers are centre on sho rt term goals and how to hand them. They try to make safe decisions inwardly their organization and end up bear on with fitting in (Bateman & Snell, 2009). The managers normally give guidance, support, and corrective feedback to their subordinates on a day to day basis.\r\nWhile being a manager is vital to an organization, they are not necessarily true leading at this point. leadinghiphip has a very different approach in an organization. leading have a view for the futurity and inspire others to see and follow this vision as well. leading attempt to activate an organization towards future goals, rather than unless centering on completing day to day goals (Bateman & Snell, 2009). They are reli sufficient and honest. They do not follow a structured fight backion to different situations; rather, they react differently to every single different situation. They carefully analyze the situation and answer how they should react to it (Bateman & Snell, 2009).\r\n They may nonetheless end up making decisions that duty period normal tradition, but is suitable for the occurrence. Leaders have roles and responsibilities in an organization to maintain a healthy organizational culture. Gillikin (2013) states, â€Å"… most organizations elicitnot afford to have leaders who cannot manage and managers who cannot lead.” (para. 6). In order to maintain a healthy organizational culture, both leaders and managers must sue together effectively. Leaders and managers must be honest and trustworthy to the company and everyone in it.\r\nThey must work towards the common goals of the company and be able to motivate others in a coercive manner. Leaders must remain an perfection for the company’s core measure out at all times and be the model, teacher, and coach for the organization. Additionally, leaders should also be very knowledgeable of the organization.\r\nEveryone is familiar with the Disney Institute. They have been idolized f or their friendly atmosphere, professional manner, and their credentials within their facilities. Their leadership is no different. Disney leaders communicate their core value turbulently in a way that makes an mad connection and motivates action in employees (â€Å"Disney’s Approach to leading rectitudeâ€Å").\r\nThey are very clear about what they value and seek proactive change charm sharing these same core values. The â€Å"Disney’s Approach to Leadership Excellence” website states that Disney leaders engage the cast members by crowing them the responsibility, the tools, and the power to strive for excellence.\r\nThe leaders come along them to take pride in their performances. It helps to get the good behavior just as much as leaders dissuade the bad behavior. Disney leaders also moot that it is extremely important to remain connected to a goal. It takes day-by-day strategies to keep focus and build momentum in order to achieve long term goal s (â€Å"Disney’s Approach to Leadership Excellenceâ€Å").\r\nLastly, fit in to â€Å"Disney’s Approach to Leadership Excellence â€Å", â€Å"Disney leaders recognize that the values and behaviors they demonstrate day-to-day will be remembered nightlong than their accomplishments. With the ability to influence those around them, leaders need to live the values of the organization on a daily basis. non only does this reveal what they personally value, it provides perceptiveness into their character and ensures that their leadership will have a long-lasting, positive impact.” (para. 9).\r\nManagement and leadership are two different things that can sometimes be the same person. Mangers are not always leaders, but can learn to be leaders in time. There are roles and responsibilities to take into good will in order to be a leader and also to maintain a healthy organization culture. Some of these let in being honest and trustworthy, demonstrating the core v alues of the organization on a day-to-day basis, and positively and effectively motivating others. If leaders do not take on the proper role, an organization will not maintain a positive and healthy culture.\r\nReferences\r\nBateman, T. S., & Snell, S. A. (2009). Management: Leading & collaborating in a competitive demesne (8th ed.). Boston, MA: McGraw-Hill Irwin.\r\nDisney’s Approach to Leadership Excellence . Retrieved from http://www.disneyinstitutecollateral.com/files/PDP/LeadershipExcellence_Extended.pdf\r\nGillikin, J. (2013). Management Vs. Leadership in a Healthy Organizational Culture. Retrieved from http://smallbusiness.chron.com/management-vs-leadership-healthy-organizational-culture-178.html\r\n'

'759 Stores\r'

'Luckily, I met a new side instructor in my secondary school. In that time, our family line girls were enthr anyed by an American bolt down stars -Jesse McCarty. We often played his metrical composition in leisure time. The teacher knew that she consumptiond Jesses song to teach us the meaning of lyrics. withal she encouraged we should be form stake to catch outing. Usually she recommended American drama and exposure to us. I appreciate such teacher to understand bookmans situation, so that since that time we digest on English classes till now.In addition, I am going to attend a high diploma life for 20 months. I recognize that I dedicate to enter the society after these months so I ordain enjoy my student life and finished the regular classes and supplemental traverse to improve my English tankard Indeed, I have to say that I bed to attend EPA classes because I can learn different kind of English as well as some reflection of knowledge such cargon What is conscious ness, In this topic, I may attempt to trope out what is the different between intelligence and philosopher.Then, in that respect atomic number 18 some passages ar very interesting homogeneous exploring the temperament of illness; I find that we are often insensible to use monstrous methods but related to our culture. It is vital to sharpen my comprehension in reading English. Moreover, there are many opportunities for students to have conversations with there in English and a fix of presentations in school. Besides, the teacher usually gives us spaces to argue and fight for our own opinions, like Do you agree canned foods is substantial when we are in foods of shortage?I foresee that participating in all these section, I will get my adroitness of presentation well. Furthermore, it can train my speech production in English fluently. Since I overleap of confident on English performance, through this practice I can utter confidently in English. On the opposite hand, th ere are completely using English in classes so that I have a great surroundings to listen and peak English accurately What is more, I have Joined the course of English for metropolitan life.It is a unspoilt complementary system to use at home or in school. During these 20 months, I would like to take the class, use telephone English and Join the activities to naturalize an English environment. I have perceive from my classmate there are having gaiety in activities, he said that you are easy to express yourself in English because you are playing games. At last, In order to obtain a jeopardize to be a university student, I would like to Join LILTS examination after 20 months. I hope that I will score 6. 5.\r\n'

'Balance Sheet and Inventory\r'

'Chapter 4 Discussion Questions |4-1. |What atomic account 18 the basic benefits and purposes of developing professional forma statements and a compound calculate? | | | | | |The pro-forma financial statements and interchange in cypher enable the unanimous to determine its future level of asset demand and the| | |associated financing that pull up stakes be required. Further more(prenominal), one stinkpot track actual events against the projections.\r\nBankers | | |and wise(prenominal) l b arrs in like manner economic consumption these financial statements as a guide in credit decisions. | | | | |4-2. |Explain how the collections and leveragings records be related to the borrow necessitys of the corpo proportionalityn. | | | | | |The collections and purchase records measure the speed at which receivables atomic number 18 tranquil and purchases atomic number 18 gainful.\r\nTo | | |the achievement collections do not cover purchasing speak tos and other f inancial requirements, the warm must look to acceptation | | |to cover the deficit. | | | | |4-3. |With inflation, what atomic number 18 the implications of using LIFO and first in first out muniment method actings? How do they affect the make up of | | | ingenuouss change? | | | | |LIFO instrument valuation assumes the latest purchased scrutinise becomes part of the embody of goods exchange, while the FIFO | | |method assigns rootage list items that were purchased first to the damage of goods sold. In an inflationary environment, the| | |LIFO method go forth result in a higher woo of goods sold sign and one that more accurately matches the unwashed revenue dollars | | |record at urrent dollars. | | | | |4-4. |Explain the relationship between farm animal swage and purchasing needs. | | | | | |The more fast the turnover of muniment, the greater the need for purchase and replacement. Rapidly act caudex | | |makes for somewhat greater ease in foreseeing future requirements and thin outs the exist of carrying line of descent. | | | |4-5. |Rapid corporate product in unwashed gross revenue and doughs can typeface financing problems. Elaborate on this statement. | | | | | |Rapid addition in gross gross gross cut-rate gross sales and winningss is often associated with rapid growth in asset commitment. A $100,000 step-up in | | |sales may cause a $50,000 subjoin in assets, with perhaps only $10,000 of the upstart financing approach from do goods. It | | |is very seldom that additive profits from sales intricacy can r individually new financing needs. | | | |4-6. |Discuss the advantage and harm of level turnout schedules in self-coloreds with cyclical sales. | | | | | | direct exertion in a cyclical exertion has the advantage of allowing for the maintenance of a stable give way force and | | |reducing inefficiencies caused by shutting pop up output during averse periods and accelerating work during crash | | |pr oduction periods.\r\nA major drawback is that a large trite of list may be accumulated during the slow sales | | |period. This catalogue may be dear(predicate) to finance, with an associated danger of obsolescence. | | | | |4-7. |What conditions would help make a part-of-sales signal almost as accurate as pro forma financial statements and | | | property budgets? | | | | | |The portion-of-sales forecast is only as good as the functional relationship of assets and liabilities to sales.\r\nTo | | |the extent that past relationships accurately depict the future, the per centum-of-sales method lead give determine that | | |reasonably re map the ranks derived done the pro-forma statements and the cash in budget. | Chapter 4 problems 1. Eli Lilly is very activated because sales for his nursery and plant company ar evaluate to double from $600,000 to $1,200,000 succeeding(a) course of instruction. Eli notes that salary assets (Assets †Liabilities) will remain at 50 share of sales. His riotous will enjoy an 8 portion deport on center sales.\r\nHe will out the grade with $120,000 in the bank and is bragging round the Jaguar and luxury townhouse he will obtain. Does his starry-eyed outlook for his cash position appear to be correct? Compute his likely cash remove or deficit for the set aside of the yr. Start with rootage cash and subtract the asset buildup (equal to 50 share of the sales sum up) and add in profit. 1 substantialness of purpose: Eli Lilly offset printing cash$120,000 †Asset buildup(300,000)(1/2 ? $600,000) attain 96,000(8% ? $1,200,000) oddment cash($84,000)Deficit No, he will actually end up with a negative cash balance. 2.\r\nIn problem 1 if there had been no extend in sales and all other facts were the same, what would Eli’s stop cash balance be? What lesson do the examples in problems 1 and 2 illustrate? 4-2. firmness of purpose: Eli Lilly (continued) startle cash$120,000 No asset buildu p—†returns 48,000(8% ? $600,000) stop cash$168,000 The lesson to be learned is that increase sales can increase the financing requirements and reduce cash even for a profitable firm. 3. Gibson Manufacturing Corp. expects to shift the following number of social whole of measurement of measurement of measurements of steel cables at the prices indicated on a lower floor three various scenarios in the economy.\r\nThe probability of each outcome is indicated. What is the anticipate value of the kernel sales projection? Outcome masterbabilityUnits value A0. 20100$20 B0. 5018025 C0. 3021030 4-3. dissolvent: Gibson Manufacturing mickle |(1) |(2) |(3) |(4) |(5) |(6) | | | | | | | anticipate | | | | | | list | take account | Outcome |Probability |Units |Price |Value |(2 ? 5) | |A |. 20 |100 |$20 |2,000 |400 | |B |. 50 |180 |$25 |4,500 |2,250 | |C |. 0 |210 |$30 |6,300 |1,8900 | | | | jibe judge value |$4,540 | 4. The all in alliance Corp. expects to denounce the fo llowing number of whole of measurements of copper cables at the prices indicated, under three different scenarios in the economy. The probability of each outcome is indicated. What is the pass judgment value of the total sales projection? OutcomeProbabilityUnitsPrice A0. 30200$15 B0. 5032030 C0. 2041040 4-4.\r\n ascendent: anyiance Corporation |(1) |(2) |(3) |(4) |(5) |(6) | | | | | | |Expected | | | | | | agree |Value | |Outcome |Probability |Units |Price |Value |(2 ? ) | |A |. 30 |200 |$15 |$3,000 | 900 | |B |. 50 |320 |$30 |9,600 | 4,800 | |C |. 20 |410 |$40 |16,400 | 3,280 | | | | add together expected value |$8,980 | . ER medical exam Supplies had sales of 2,000 social building blocks at $160 per whole populate grade. The marketing manager projects a 25 per centum increase in unit spate this category with a 10 share price increase. Returned production will represent 5 shareage of total sales. What is your illuminate dollar sales projection for this year? 4-5. dissolver: ER Medical Supplies | |Unit volume 2,000 ? 1. 25 |2,500 | | |Price $160 ? . 10 |$176 | | | sum up sales |$440,000 | | |Returns (6%) |22,000 | | | can sales |$418,000 | 6. Cyber Security Systems had sales of 3,000 units at $50 per unit last year.\r\nThe marketing manager projects a 20 part increase in unit volume sales this year with a 10 percent price increase. Returned merchandise will represent 6 percent of total sales. What is your net dollar sales projection for this year? 4-6. Solution: Cyber Security Systems |Unit volume 3,000 ? 1. 20 |3,600 | |Price $50 ? 1. 10 |? 55 | | tally gross revenue |$198,000 | |Returns (6%) |11,880 | |Net gross revenue |$186,120 | 7. Sales for Ross Pro’s Sports Equipment are expected to be 4,800 units for the climax calendar calendar month.\r\nThe company likes to keep open 10 percent of unit sales for each month in conclusion scroll. kickoff inventory is 300 units. How many units should the firm beget for the com ing month? 4-7. Solution: Ross Pro’s Sports Equipment |+ |Projected sales |4,800 |units | |+ | desired termination inventory |480 |(10% ? ,800) | |†|Beginning inventory | 300 | | | |Units to be produced |4,980 | | | | | 8. Digitex, Inc. , had sales of 6,000 units in action.\r\nA 50 percent increase is expected in April. The company will maintain 5 percent of expected unit sales for April in cultivation inventory. Beginning inventory for April was 200 units. How many units should the company produce in April? 4-8. Solution: Digitex, Inc. |+ |Projected sales |9,000 |units (6,000 ? 1. 5) | |+ |Desired decision inventory |450 |units (5% ? ,000) | |†|Beginning inventory | 200 |units | | |Units to be produced |9,250 |units | 9. Hoover Electronics has beginning inventory of 22,000 units, will sell 60,000 units for the coming month, and desires to reduce terminate inventory to 30 percent of beginning inventory. How many units should Hoover produce? 4-9. Solution: Ho over Electronics + |Projected sales |60,000 |units | |+ |Desired ending inventory |6,600 |(30% ? 22,000) | |†|Beginning inventory | 22,000 |units | | |Units to be produced |44,600 |units | 0. On celestial latitude 31 of last year, Barton tenor Filters had in inventory 600 units of its product, which costs $28 per unit to produce. During January, the company produced 1,200 units at a cost of $32 per unit. Assuming Barton form Filters sold 1,500 units in January, what was the cost of goods sold (assume FIFO inventory accounting)? 4-10. Solution: Barton Air Filters | price of goods sold on 1,500 units | | | | | | | | grey-haired inventory: | | | | standard (Units) |600 | | | approach per unit |$ 28 | | | jibe |$ 16,800 | | | | | | | bare-ass inventory: | | | | measuring (Units) |900 | | | embody per unit |$ 32 | | | summarise |$28,800 | | | gibe cost of Goods change |$45,600 | 11. On celestial latitude 31 of last year, Wolfson Corporation had in inventory 400 uni ts of its product, which cost $21 per unit to produce. During January, the company produced 800 units at a cost of $24 per unit. Assuming that Wolfson Corporation sold 700 units in January, what was the cost of goods sold (assume FIFO inventory accounting)? 4-11. Solution: Wolfson Corporation | comprise of goods sold on 700 units | | | | | aging inventory: | | | measuring rod (Units) |400 | | Cost per unit |$ 21 | | descend |$ 8,400 | | | | |New inventory: | | | Quantity (Units) |300 | | Cost per unit |$ 24 | | original |$ 7,200 | | essential Cost of Goods exchange |$15,600 | 12.\r\nAt the end of January, puke Auto Parts had an inventory of 825 units, which cost $12 per unit to produce. During February the company produced 750 units at a cost of $16 per unit. If the firm sold 1,050 units in February, what was its cost of goods sold? a. Assume LIFO inventory accounting. b. Assume FIFO inventory accounting. 4-12. Solution: Lemon Auto Parts a. LIFO Accounting |Cost of goods sold on 1,050 units | | |New inventory: | | | Quantity (Units) |750 | | Cost per unit $ 16 | | Total |$12,000 | |Old inventory: | | | Quantity (Units) |300 | | Cost per unit |$ 12 | | Total |$ 3,600 | |Total Cost of Goods Sold |$15,600 | b. FIFO Accounting Cost of goods sold on 1,050 units | | |Old inventory: | | | Quantity (Units) |825 | | Cost per unit |$ 12 | | Total |$ 9,900 | |New inventory: | | | Quantity (Units) |225 | | Cost per unit |$ 16 | | Total |$ 3,600 | |Total Cost of Goods Sold |$15,600 | 13. lenticular windup(prenominal) Supplies produces a product with the following costs as of July 1, 2009: corporeal$ 6 attention4 hit 2 $12 Beginning inventory at these costs on July 1 was 5,000 units. From July 1 to celestial latitude 1, gibbous produced 15,000 units. These units had a worldly cost of $10 per unit. The costs for labor and command processing overhead time were the same. Convex uses FIFO inventory accounting. Assuming that Convex sold 17,000 units during the last six months of the year at $20 each, what would gross profit be? What is the value of ending inventory? 4-13. Solution: Convex Mechanical Supplies |Sales (17,000 @ $20) | | |$340,000 | | |Cost of goods sold: | | | | | |Old inventory: | | | | | | Quantity (units) |5,000 | | | | | Cost per unit |$ 12 | | | | |Total | |$ 60,000 | | | |New inventory: | | | | | | Quantity (units) |12,000 | | | | | Cost per unit |$ 16 | | | | |Total | |$192,000 | | |Total cost of goods | | | | | |sold | | |$252,000 | | |Gross profit | | |$ 88,000 | | | | | | | | |Value of ending | | | | | |inventory: | | | | | |Beginning inventory | | | | | |(5,000 ( $12) | |$ 60,000 | | | |+ Total production | | | | | |(15,000 ( $16) | |$240,000 | | | |Total inventory | | | | | |useable for sale | |$300,000 | | | |†Cost of good sold | |$252,000 | | | | result inventory | |$ 48,000 | | | |or | | | | | |3,000 units ( $16 = $48,000 | 14. Assume in problem 13 that Convex used LIFO accounting instead of FIFO. What would gross profit be? What is the value of ending inventory? 4-14. Solution: Convex Mechanical Supplies (Continued) |Sales (17,000 @ $20) | | |$340,000 | | |Cost of goods sold: | | | | | |New inventory: | | | | | | Quantity (units) |15,000 | | | | | Cost per unit ….. |$ 16 | | | | |Total ….. |$240,000 | | | |Old inventory: | | | | | | Quantity (units) ….. |2,000 | | | | | Cost per unit ….. |$ 12 | | | | |Total ….. | |$ 24,000 | | | |Total cost of goods | | | | | |sold ….. | | |$264,000 | | |Gross profit ….. | |$ 76,000 | | | | | | | | |Value of ending | | | | | |inventory: | | | | | |Beginning inventory | | | | | |(5,000 ( $12) …… |$ 60,000 | | |+ |Total production | | | | | |(15,000 ( $16) ….. | |$240,000 | | | |Total inventory | | | | | |available for sale ….. | |$300,000 | | |†|Cost of good sold ….. | |$264,000 | | | | terminationing inventory ….. |$ 36,000 | | | |OR | | | | | |3,00 0 units ( $12 = $36,000 | 15. Jerrico Wallboard Co. had a beginning inventory of 7,000 units on January 1, 2008. The costs associated with the inventory were: Material$9. 00 unit comminute5. 00 unit Overhead4. 10 unit During 2004, Jerrico produced 28,500 units with the following costs: Material$11. 50 unit Labor4. 80 unit Overhead5. 20 unit Sales for the year were 31,500 units at $29. 60 each. Jerrico uses LIFO accounting. What was the gross profit? What was the value of ending inventory? 4-15. Solution: Jerrico Wallboard Co. | |Sales (31,500 @ $29. 0) | | |$932,400 | | |Cost of goods sold: | | | | | |New inventory: | | | | | | Quantity (units) |28,500 | | | | | Cost per unit |$ 22. 50 | | | | |Total | |$641,250 | | | |Old inventory: | | | | | | Quantity (units) |3,000 | | | | | Cost per unit |$ 18. 0 | | | | |Total | |$ 54,300 | | | |Total cost of goods | | | | | |sold | | |$695,550 | | |Gross profit | | |$236,850 | | | | | | | | |Value of ending inventory: | | | | | |Beginning i nventory | | | | | |(7,000 ( $18. 10) | |$126,700 | | | |+ Total production | |$641,250 | | | |(28,500 ( $22. 50) | | | | |Total inventory | | | | | |available for sale | |$767,950 | | | |†Cost of good sold | |$695,550 | | | |Ending inventory | |$ 72,400 | | | |OR | | | | | |4,000 units ( $18. 10 = $72,400 | 16. J.\r\nLo’s Clothiers has forecast credit sales for the fourthly quarter of the year as: folk (actual)$70,000 fourth part Quarter October$60,000 November55,000 declination80,000 Experience has shown that 30 percent of sales are collected in the month of sale, 60 percent in the following month, and 10 percent are never collected. effect a schedule of cash expediency for J. Lo’s Clothiers showing the fourth quarter (October through December). 4-16. Solution: J. Lo’s Clothiers | |September |October |November |December | |Credit sales |$70,000 |$60,000 |$55,000 $80,000 | |30% Collected in month of sales | | | | | | | |18,000 |16,500 |24,000 | |6 0% Collected in month by and by | | | | | |sales | |42,000 |36,000 |33,000 | |Total cash pass along | | | | | | | |$60,000 |$52,500 |$57,000 | 17.\r\nVictoria’s lop has forecast credit sales for the fourth quarter of the year as: September (actual)$50,000 Fourth Quarter October$40,000 November35,000 December60,000 Experience has shown that 20 percent of sales are collected in the month of sale, 70 percent in the following month, and 10 percent are never collected. Prepare a schedule of cash receipts for Victoria’s Apparel covering the fourth quarter (October through December). 4-17. Solution: Victoria’s Apparel | |September |October |November |December | |Credit sales |$50,000 |$40,000 |$35,000 $60,000 | |20% Collected in month of sales| | | | | | | |8,000 |7,000 |12,000 | |70% Collected in month later on(prenominal) | | | | | |sales | |35,000 |28,000 |24,500 | |Total cash receipts | | | | | | | |$43,000 |$35,000 |$36,500 | 18. buccaneer Video companion h as make the following sales projections for the adjoining six months. only sales are credit sales. work on$24,000June$28,000 April30,000July35,000 May18,000August38,000 Sales in January and February were $27,000 and $26,000, respectively.\r\nExperience has shown that of total sales, 10 percent are uncollectible, 30 percent are collected in the month of sale, 40 percent are collected in the following month, and 20 percent are collected twain months after sale. Prepare a periodic cash receipts schedule for the firm for March through August. Of the sales expected to be made during the six months from March through August, how much will still be uncollected at the end of August? How much of this is expected to be collected later? 4-18. Solution: Pirate Video companionship hard cash service docket | |January |February |March |April | forebodeed unit sales |4,000 |10,000 |8,000 |6,000 | |+Desired ending inventory |15,000 |12,000 |9,000 | | |â€Beginning inventory |6,000 |15,0 00 |12,000 | | |Units to be produced |13,000 |7,000 |5,000 | | | capital Payments | | |Feb |March |April |May | |Units produced |8,000 |13,000 |7,000 |5,000 | |Materials ($7/unit) month after production | | | | | | | |$56,000 |$91,000 |$49,000 | |Labor ($3/unit) month of production | | | | | | | |39,000 |21,000 |15,000 | |Fixed overhead | |10,000 |10,000 |10,000 | |Dividends | | | |14,000 | |Total change Payments | |$105,000 |$122,000 |$88,000 | 21. Dina’s Lamp company has forecast its sales in units as follows: |January |1,000 | |February |800 | |March |900 | |April |1,400 | |May |1,550 | |June |1,800 | |July |1,400 | Dina’s always keeps an ending inventory equal to 120 percent of the next month’s expected sales.\r\nThe ending inventory for December (January’s beginning inventory) is 1,200 units, which is consistent with this policy. Materials cost $14 per unit and are paid for in the month after purchase. Labor cost is $7 per unit and is paid in th e month the cost is incurred. Overhead costs are $8,000 per month. use up of $10,000 is schedule to be paid in March, and employee bonuses of $15,500 will be paid in June. Prepare a monthly production schedule and a monthly digest of cash payments for January through June. Dina produced 800 units in December. 4-21. Solution: Dinas Lamp Company Production account | |Jan. |Feb. March |April |May |June |July | |Forecasted unit sales |1,000 | |900 |1,400 |1,550 |1,800 |1,400 | |+ Desired ending inventory |960 |1,080 |1,680 |1,860 |2,160 |1,680 | | |†Beginning inventory |1,200 | 960 |1,080 |1,680 | 1,860 | 2,160 | | |= Units to be produced |760 |920 |1,500 |1,580 |1,850 |1,320 | | |Summary of hard cash Payments | | |Dec. |Jan. |Feb. |March |April |May |June | |Units roduced |800 |760 |920 |1,500 |1,580 |1,850 |1,320 | |Material cost ($14/unit) month after purchase | | | | | | | | | | |$11,200 |$10,640 |$12,880 |$21,000 |$22,120 |$25,900 | |Labor cost ($5/unit) month incurred | | | | | | | | | | |5,320 |6,440 |10,500 |11,060 |12,950 |$9,240 | |Overhead cost | |8,000 |8,000 |8,000 |8,000 |8,000 |8,000 | |Interest | | | |10,000 | | | | |Employee bonuses | | | | | | |15,500 | |Total bills Payments | |$24,520 |$25,080 |$41,380 |$40,060 |$43,070 |$58,640 | 22. Graham Potato Company has project sales of $6,000 in September, $10,000 in October, $16,000 in November, and $12,000 in December.\r\nOf the company’s sales, 20 percent are paid for by cash and 80 percent are sold on credit. Experience, shows that 40 percent of accounts receivable are paid in the month after the sale, while the remaining 60 percent are paid dickens months after. Determine collections for November and December. in addition assume Graham’s cash payments for November and December are $13,000 and $6,000, respectively. The beginning cash balance in November is $5,000, which is the desired minimal balance. Prepare a cash budget with borrowing needed or repayments for Novembe r and December. (You will need to prepare a cash receipts schedule first. ) 4-22. Solution: Graham Potato Company hard cash benefit Schedule |September |October |November |December | |Sales |$6,000 |$10,000 |$16,000 |$12,000 | |Credit sales (80%) |4,800 |8,000 |12,800 |9,600 | | currency sales (20%) |1,200 |2,000 |3,200 |2,400 | |Collections in month after| | | | | |sales (40%) | | |3,200 |5,120 | |Collections two months | | | | | |after sales (60%) | | |2,880 |4,800 | |Total cash receipts | | | | | | | | |$9,280 |$12,320 | Graham Potato Company (Continued) change work out | |November |December | |Cash receipts |$ 9,280 |$12,320 | |Cash payments |13,000 |6,000 | |Net Cash descend |(3,720) |6,320 |Beginning Cash respite |5,000 |5,000 | |accumulative Cash offset |1,280 |11,320 | |Monthly contribute or (Repayment) |3,720 |(3,720) | | cumulative give end |3,720 |-0- | |Ending Cash eternal rest |$ 5,000 |$ 7,600 | 23. Juan’s wetback Company has restaurants in five col lege towns. Juan wants to expand into Austin and College localise and needs a bank loan to do this. Mr. Bryan, the banker, will finance construction if Juan can present an acceptable three-month financial plan for January through March. pursuit are actual and forecasted sales figures: Actual |Forecast |Additional | | | |Information | |November |$120,000 |January |$190,000 |April forecast |$230,000 | |December |140,000 |February | 210,000 | | | | | |March | 230,000 | | | Of Juan’s sales, 30 percent are for cash and the remaining 70 percent are on credit. Of credit sales, 40 percent are paid in the month after sale and 60 percent are paid in the assist month after the sale. Materials cost 20 percent of sales and are paid for in cash.\r\nLabor set down is 50 percent of sales and is overly paid in the month of sales. Selling and administrative cost is 5 percent of sales and is also paid in the month of sales. Overhead expense is $12,000 in cash per month; depreciation ex pense is $25,000 per month. Taxes of $20,000 and dividends of $16,000 will be paid in March. Cash at the beginning of January is $70,000, and the minimum desired cash balance is $65,000. For January, February, and March, prepare a schedule of monthly cash receipts, monthly cash payments, and a arrest monthly cash budget with borrowings and repayments. 4-23. Solution: Juans Taco Company Cash proceeds Schedule |November |December |January |February |March |April | |Sales |$120,000 |$140,000 |$190,000 |$210,000 |$230,000 |$230,000 | |Credit sales (70%) |84,000 |98,000 |133,000 |147,000 |161,000 |161,000 | |Cash sales (30%) |36,000 |42,000 |57,000 |63,000 |69,000 |69,000 | |Collections (month after credit sales) | | | | | | | |40% | |33,600 |39,200 |53,200 |58,800 |64,400 | |Collections (two months after credit | | | | | | | |sales) 60% | | |50,400 |58,800 |79,800 |88,200 | |Total Cash communicate | | |$146,600 |$175,000 |$207,600 | | 4-23. (Continued)\r\nJuan’s Taco Company C ash Payments Schedule | |January |February |March | |Payments for Material Purchases (20% of current month’s sales) |$ 38,000 |$ 42,000 |$46,000 | |Labor Expense (50% of sales) |95,000 |105,000 |115,000 | |Selling and Admin. Exp. 5% of sales) |9,500 |10,500 |11,500 | |Overhead |12,000 |12,000 |12,000 | |Taxes | | |20,000 | |Dividends | | |16,000 | |Total Cash Payments* |$154,500 |$169,500 |$220,500 | *The $25,000 of depreciation is excluded because it is not a cash expense. 4-23. (Continued) Juan’s Taco Company Cash Budget | |January |February |March | |Total Cash receipts $146,600 |$175,000 |$207,600 | |Total Cash Payments | 154,500 | 169,500 | 220,500 | |Net Cash Flow |(7,900) |5,500 |(12,900) | |Beginning Cash sense of balance |70,000 |65,000 |67,600 | |Cumulative Cash Balance |62,100 |70,500 |54,700 | |Monthly Loan or (repayment) |2,900 |(2,900) |10,300 | |Cumulative Loan Balance |2,900 |-0- |10,300 | |Ending Cash Balance |$ 65,000 |$ 67,600 |$ 65,000 | 24. Hickman Avionics’s actual sales and purchases for April and May are shown here along with forecasted sales and purchases for June through September. |Sales |Purchases | |April (actual) |$410,000 |$220,000 | |May (actual) |400,000 |210,000 | |June (forecast) |380,000 |200,000 | |July (forecast) |360,000 |250,000 | |August (forecast) |390,000 |300,000 | |September (forecast) |420,000 |220,000 | The company makes 10 percent of its sales for cash and 90 percent on credit. Of the credit sales, 20 percent are collected in the month after the sale and 80 percent are collected two months later. Hickman pays for 40 percent of its purchases in the month after purchase and 60 percent two months after. Labor expense equals 10 percent of the current month’s sales. Overhead expense equals $15,000 per month. Interest payments of $40,000 are due in June and September. A cash dividend of $20,000 is plan to be paid in June. Tax payments of $35,000 are due in June and September. There is a schedule capital outlay of $300,000 in September.\r\nHickman Avionics’s ending cash balance in May is $20,000. The minimum desired cash balance is $15,000. Prepare a schedule of monthly cash receipts, monthly cash payments, and a complete monthly cash budget with borrowing and repayments for June through September. The maximum desired cash balance is $50,000. Excess cash (above $50,000) is used to buy marketable securities. Marketable securities are sold onwards borrowing silver in case of a cash shortfall (less than $15,000). 4-24. Solution: Hickman Avionics Cash Receipts Schedule | |April |May |June |July |Aug. |Sept. |Sales |$410,000 |$400,000 |$380,000 |$360,000 |$390,000 |$420,000 | |Credit Sales (90%) |369,000 |360,000 |342,00 |324,000 |351,000 |378,000 | |Cash Sales (10%) |41,000 |40,000 |38,000 |36,000 |39,000 |42,000 | |Collections (month after sale) 20% | | | | | | | | |73,800 |72,000 |68,400 |64,800 |70,200 | |Collections (second month after sale) 80% | | | | | | | | | | | | | | | | | | |295,200 |288,000 |273,600 |259,200 | |Total Cash Receipts | | |$405,200 |$392,400 |$377,400 |$371,400 | 4-24. (Continued) Hickman Avionics Cash Payments Schedule | |April |May |June |July |Aug. |Sept. |Purchases |$220,000 |$210,000 |$200,000 |$250,000 |$300,000 |$220,000 | |Payments (month after purchaseâ€40%) | | | | | | | | | |88,000 |84,000 |80,000 |100,000 |120,000 | |Payments (second month after purchaseâ€60%) | | | | | | | | | | | | | | | | | | |132,000 |126,000 |120,000 |150,000 |Labor Expense | | | | | | | |(10% of sales) | | |38,000 |36,000 |39,000 |42,000 | |Overhead | | |15,000 |15,000 |15,000 |15,000 | |Interest Payments | | |40,000 | | |40,000 | |Cash Dividend | | |20,000 | | | | |Taxes | | |35,000 | | |35,000 | |Capital Outlay | | | | | |300,000 | |Total Cash Payments | | |$364,000 |$257,000 |$274,000 |$702,000 | 4-24. (Continued) Hickman Avionics Cash Budget | |June |July |August |September | |Cash Receipts |$405,200 |$392,400 |$3 77,400 |$371,400 | |Cash Payments |364,000 |257,000 274,000 |702,000 | |Net Cash Flow |41,200 |135,400 |103,400 |(330,600) | |Beginning Cash Balance |20,000 |50,000 |50,000 |50,000 | |Cumulative Cash Balance |61,200 |185,400 |153,400 |(280,600) | |Monthly Borrowing or (Repayment) |†|†|†|*80,600 | |Cumulative Loan Balance |†|†|†|80,600 | |Marketable Securities Purchased |11,200 |135,400 |103,400 |†| | (Sold) | |†|†|250,000 | |Cumulative Marketable Securities |11,200 |146,600 |250,000 |†| |Ending Cash Balance |50,000 |50,000 |50,000 |50,000 | *Cumulative Marketable Sec. (Aug)$250,000 Cumulative Cash Balance (Sept)â€280,600\r\nRequired (ending) Cash Balance 50,000 Monthly Borrowingâ€$80,600 25. Carter blushing mushroom Company has plants in nine midwestern states. Sales for last year were $100 cardinal, and the balance sheet at year-end is similar in percentage of sales to that of anterior years (and this will continue in the future). All assets (including fixed assets) and current liabilities will vary like a shot with sales. BALANCE SHEET (in $ millions) AssetsLiabilities and Stockholders’ Equity Cash$ 5Accounts due$15 Accounts receivable15Accrued wages6 Inventory30Accrued taxes4 menstruum assets50 Current liabilities25 Fixed assets 40Notes payable30 super acid stock15\r\n bear earnings 20 Total liabilities and Total assets$90 stockholders’ equity$90 Carter cay has an aftertax profit margin of 5 percent and a dividend payout ratio of 30 percent. If sales grow by 10 percent next year, determine how many dollars of new funds are needed to finance the expansion. (Assume Carter Paint is already using assets at full mental ability and that plant must be added. ) 4-25. Solution: Carter Paint Company [pic] [pic] [pic] [pic] [pic][pic] [pic] 26. Jordan Aluminum Supplies has the following financial statements, which are representative of the company’s historical average. Income ar guing Sales$300,000 Expenses 247,000\r\nEarnings before interest and taxes$ 53,000 Interest 3,000 Earnings before taxes$ 50,000 Taxes 20,000 Earnings after taxes$ 30,000 Dividends$ 18,000 Balance Sheet AssetsLiabilities and Stockholders’ Equity Cash $ 8,000Accounts payable$ 6,000 Accounts receivable20,000Accrued wages2,000 Inventory62,000Accrued taxes4,000 Current assets$ 90,000 Current liabilities$ 12,000 Fixed assets 100,000Notes payable10,000 Long-term debt20,000 Common stock80,000 Retained earnings68,000 Total liabilities and Total assets $190,000 stockholders’ equity$190,000 Jordan is expecting a 20 percent increase in sales next year, and management is concerned about the company’s need for extraneous funds.\r\nThe increase in sales is expected to be carried out without any expansion of fixed assets, but rather through more efficient asset utilization in the subsisting stores. Among liabilities, only current liabilities vary directly with sales. use the percent-of-sales method, determine whether Jordan Aluminum has external financing needs. (Hint: A profit margin and payout ratio must be found from the income statement. ) 4-26. Solution: Jordan Aluminum Supplies [pic] Change in Sales = 20% ? $300,000 = $60,000 Spontaneous Assets = Current Asserts = Cash + Acc. Rec. + Inventory Spontaneous Liabilities = Acc. Payable + Accr. Wages + Accr. Taxes [pic] The firm needs $1,200 in external funds. 27. Cambridge Prep shop ats, a national clothing chain, had sales of $200 million last year.\r\nThe business has a steady net profit margin of 12 percent and a dividend payout ratio of 40 percent. The balance sheet for the end of last year is shown below. Balance Sheet End of Year (in $ millions) AssetsLiabilities and Stockholders’ Equity Cash$ 10Accounts payable$ 15 Accounts receivable15Accrued expenses5 Inventory50Other payables40 Plant and equipment 75Common stock30 Retained earnings 60 Total liabilities and Total assets$150 stockholde rs’ equity$150 Cambridge’s marketing staff tells the president that in this coming year there will be a large increase in the demand for whiteness sport coats and various shoes. A sales increase of 15 percent is forecast for the Prep Shop.\r\nAll balance sheet items are expected to maintain the same percent-of-sales relationships as last year*, omit for common stock and retained earnings. No change is scheduled in the number of common stock shares outstanding, and retained earnings will change as dictated by the profits and dividend policy of the firm. (Remember the net profit margin is 12 percent. ) a. Will external financing be required for the Prep Shop during the coming year? b. What would be the need for external financing if the net profit margin went up to 14 percent and the dividend payout ratio was increased to 70 percent? Explain. * This included fixed assets are the firm is at full capacity. 4-27. Solution: Cambridge Prep Shops a. [pic] [pic] [pic] [pic ]\r\nA negative figure for required new funds indicates that an excess of funds ($3. 06 mil. ) is available for new investment. No external funds are needed. b. [pic] [pic] The net profit margin increased slightly, from 12% to 14%, which decreases the need for external funding. The dividend payout ratio increased tremendously, however, from 40% to 70%, necessitating more external f\r\n'

'Changing Face of Indian Advertising Mascots\r'

'Air India’s Maharaja which came into existence in the year 1946 and the Amul lady friend in 1967 be the mascots which captured the black Maria of one and all in India. These mascots caught the attention of the consumers as they were charming and connected well with the consumers. Indian bodied hand in like manner seen few other mascots wish Fido the cool swanky doodle of 7 Up, doughboy the sweetly little butler of Godrej Pillsbury, Gattu who build stigmatise Asian Paint, Chintamani who endorsed ICICI, Sunny who is creating magic with Sunfeast.\r\nThe success of these mascots can be qualified by, the increase in the brand pry of these brands consumer connect. Decline of mascot power The Indian market grew at a fast pace in nineties everything from pencils to cars, salt to luxury life-threatenings required an advertize weight-lift this was the epoch when we saw emergence of laurels advertising and mascots lost their appeal. We in like manner lived in a eon when there was no argument regarding the fact that a glory can make or lose it a brand.\r\nThe pampering and recognition given to the celebrity in the marketing of the harvest in most results was even greater than the product itself. The advertising creation, during this time strongly believed that the celebrities transfer their success, personality, status and power to the brand. They attributed reasons for the egression of celebrity endorsements to: • Create great brand sensory faculty for product • Sustaining the brand im period • Stimulating and revive brands • Product association\r\nHowever, the advertising world also realized that many brand ambassadors does not bore what they preach and sometimes controversies and unpleasant incidents connected with the celebrity causes damage. It is also observed that over exposure and six-fold endorsements too can damage the image of product. The Indian market which is saturated with celebrity endorsements has seen emergence of the mascots. yield of the mascots The courage and optimism that common man of R. K. Laxman portrays and a bourgeois Indian, that Chintamani portrays is certainly unmatched but the new age mascots atomic number 18 to a greater extent attractive, and trendy.\r\nThe advertisers have become more creative with the use of animation. The new age mascots have a lasting appeal and create a whole new persona for the product. They manage the product as efficiently as a celebrity. Moreover, in the current marketing scenario when the celebrity charisma fall away the world of advertising is turning covering fire to mascots. Celebrities get associated with too many products and therefore it is tricky to relate them with one particular brand, which is not the case with the mascots.\r\nFor an example Shahrukh Khan endorse brands such as Pepsi, Airtel, Santro, Emami , and many more but Fido is just associated with 7Up. The strong point of mascots lies in its uniqueness, and its power of effectively communicating the ethos of the brand like, Chintamani solves all our worries related to tax savings and good returns paving a new way for no chinta, Share Khan tell us how to sprucely invest in stocks and reap rich dividends, Gattu with the wipe in his hand and the smile on his showcase passes the message that a bright coat of keystone will brighten up the house.\r\nMoreover the mascots are not as expensive as celebrities. The price of creating these characters is as low as development of a normal commercial. Lowe Advertising creative director Delna Sethna claims that the premiere Chintamani ad cost around Rs 7 lakh. Moreover, the live characters also give more scope for creative-flexibility. Mascots are dynamic and they adapt with changing times. We should acknowledge how the Amul girl in polka dots has changed overtime, and Fido has makeovers with the changing time.\r\nThe advertising world has also observed that the popularity of any mascot is not but based on the response they get, but also depend on the fact that these faces have a higher recall value. Conclusion The Amul girl was natural in 1967 is still a popular mascot. She whitethorn soon enter into the Guinness Book of World Records as the oldest campaign to survive in the market. This goes on to surface that the mascots are more appropriate brand ambassadors. The concern and success of the mascot, depends on how effectively it conveys the brand determine and the ideals that consumers would associate with.\r\n'

'La Vita E Bella: a Look Into Nazi Concentration Camps\r'

'La Vita e Bella: A Look into national socialist Concentration Camps Movie: deportment is beautiful. Hitler had a different vision of beautiful, which he sh are with another(prenominal)s of the Nazi party. They believed their race to be â€Å" light” and precious sole(prenominal) the so-c alled â€Å"pure” to remain. Hitler and the Nazis took advantage of their ability and attempt to execute all mint who they didn’t believe to be of their â€Å"pure” race. â€Å"As for the Jews, they are incapable of being enlightened by German culture. Instead, they are destroyers of culture, defilers of Indo-European blood, the enemies of all that is noble and pure.Through come forth the pages of Mein Kampf, Hitler haemorrhoid abuse on the Jews, calling them â€Å"maggots,” â€Å"blood-suckers,” â€Å"vampires,” â€Å"a pestilence,” and â€Å"per ground-and-takeifications of the Devil. ” The determination of the Jews, he w rites, is to defile the German race, dilute the pure Aryan blood, and take control of the humanity. ” (Lace 40, 41) The Nazis’ viewed other cultures as being below their own. Children were taught from the beginning to despise Jews, regular(a) in school. Children were enlisted in the Hitler Youth, where they would be taught and trained in Nazi policies.Millions of heap were resolved from their homes and families, forced to do strenuous beat back, distortiond, and killed. In the Nazi concentration bivouackings, some(prenominal) people did not make it out with their lives; they were fit(p) in the Nazi’s hands of portion and unfortunately had to endure trials no person should perpetually be put through. The Italian impression La Vita e Bella is based in the 1930s. The small family of Guido, Dora, and their son Giosue are taken from their home by German forces and put into a concentration populate.Giosue and his father cleave to lounge abouther, while h is bring forth is taken to a separate camp for women. To get Giosue to cooperate with the Germans’ demands, his father tells him they are play a game, and he has to do on the scarcelyton as they say to win the prize, which he believes to be a tank. Guido tells his son that he has to be rather and follow directions so they can gain more than â€Å"points” in the game that they’re playing against the others in the camp, or other â€Å"teams”. When Giosue wants to go home, Guido tells him that they can’t leave now, because they are in the get.Guido tells his son to disguise in a sweatbox until e really sensation leaves, pretending they are playing a game of hide and shoot the breezek. While Giosue is privateness, Guido tries to attend his wife by dressing up and walk into the women’s camp. He is found by a Nazi, shot and killed. An American tank shows up to unaffectionate the camp when the war is over and Giosue comes out from his hiding spot. He is excited because, after being inquisitive of his father’s stories to the highest degree the game they take a leak been playing, he believes the tank is the prize and he has won. An American sol drawr takes him into the tank until he is later reunited with his mother.He exclaims that they won the game and is overjoyed about the tank, while his mother is simply happy he is alive. Giosue is very youthfulness at the time and doesn’t quite suck up the sacrifice his father made for him, to spare his honour and his life. Research: Hitler believed what he was doing, not only to Jews, moreover other groups as well, was right and acceptable. He tried to justify himself using nature as an type: â€Å"To Hitler, the plan seemed no more immoral than the turn of evolution, the survival of the fittest. â€Å"Nature is cruel,” he said in 1940. â€Å" in that respectfore, we, too, may be cruel.If I don’t mind sending the pick of the German pe ople into the hell of war without regret for the shedding of valuable German blood, then I moderate naturally the right to destroy millions of men of inferior races who attach like vermin. ” (Steward 94) What he was doing was unethical and immoral. Between 1942 and 1945, more or less 6 million Jews were murdered in the Holocaust. more(prenominal) than half of them were exterminated through the go down on chamber system. Many propagation, exhaust fumes from truck or tank engines were pumped into sealed gassing vans, sealed railroad cars or chambers made especially for the task.Others were shot, hanged or beat to death. Between 1933 and 1945, there were about 20,000 Nazi camps established, used for forced-labor and liquidation. As the war progressed, the camp system expanded rapidly. However, there was no unshakable evidence that the prisoners were being murdered in the camps. (http://www. ushmm. org/wlc/article. php? lang=en&ModuleId=10005144) As of January 20, 1942, camps were constructed for the singular purpose of push-down list extermination of Jews and other groups which were not acceptable for the Aryan race much(prenominal) as Communists, Democrats, Socialists, political roughshods, gypsies, and homosexuals.Originally, they were only intended for criminals, security risks, and enemies of the regime. After Ger legion(predicate) took over Czechoslovakia, Poland, Austria, Holland, and France, there were hundreds of camps built throughout their land. Soon, the death rates became so high, disposal of corpses became a problem. Conditions in the camps were very boastful; many people died from malnutrition, exhaustion, exposure to the elements, and disease. In extension to the gas chambers, there were in like manner gallows and crematoria used for extermination and disposal of the dead.Mentally and physically defective individuals, as delimitate by the Nazi government, were considered â€Å"undesirable” and â€Å"life wretch ed of life”. Operating from the Berlin Chancellery at Tiergartenstrasse 4, they organized government-sponsored killing. Anyone considered to have defective genetic material were euthanized because they were believed to be endangering the Aryan purity. Some could not believe how doctors, who were supposed to be committed to the healing of patients, would even begin to get involved in something such as the euthanization of mtentally or physically disabled people.It took a gradual human body which began with â€Å"mercy killing” and eventually led up to the genocide of millions of Jews and other undesirable racial groups. on that point was a â€Å"Protective Custody” law passed on February 28, 1933. It allowed police to make arrests on suspicion of criminal activity. People were incarcerated without a trial. (http://frank. mtsu. edu/~baustin/holocamp. html) Auschwitz, the largest concentration and execution camp, fit(p) in Poland, was the most efficient camp in c arrying out the â€Å"Final Solution”.During the Holocaust, it was the killing bosom where the largest number of European Jews were killed. The number of dead from this finical camp will never be know; most of the prisoners were not registered. It is estimated somewhere between one and two and half million were murdered there. A total of about 985,000 Jews were killed in Auschwitz, and approximately 890,000 were gassed on arrival. Women would cut themselves and rub blood on their cheeks to give the appearance of being healthy. If they looked too pale, they were considered unhealthy and killed.Most of the time, children in the camp were killed upon arrival, and children born in the camp were usually killed on the spot. Camp doctors would often times torture children in the camp. They would inflict suffering upon them in many forms, such as being put into blackjack chambers, tested with drugs, or frozen to death. They also did a lot of testing on twins. A camp doctor by th e name of Josef Mengele did many studies on twins and how they were affected by things such and drugs and surgeries. non many survived.He performed his proveal operations without anesthesia. He would experiment with their bodies, dissecting them and comparing. Mengele would transfer blood from one twin to the other, see how they reacted to injections of lethal germs, and remove organs and limbs. He also tried injecting chemicals into children’s eyes, attempting to change their eye color. For the totally absurd and inhumane experiments Mengele conducted on his patients, he was nicknamed the nonpareil of Death. (http://www. auschwitz. dk/Auschwitz. tm) Between 1933 and 1945 approximately 9 million Jews lived crosswise the 21 countries of Europe which were occupied by Nazi Germany during World War II. By the end of the war, two of every three European Jews had been killed. About 1. 5 million children were murdered, 1. 2 million of them being Jewish. (http://www. deathcamps. info/) Historical Analysis: For the most part, the movie La Vita e Bella is historically accurate. It shows how the people taken draped were taken from their homes and sent to camps where they were treated crudely.It was shown how Guido, representing men in the camps, was forced to do backbreaking manual labor while Dora, representing women in the camps, worked within the camp by doing things such as sorting clothes, sewing, and cooking. Most children were killed upon arriving in concentration camps. In the movie, all the children were called to take a shower, where they would actually be put into a gas chamber. Giosue refused to take a shower, which in turn protected his life, leaving him as the only child left(p) in the camp. Toward the end of the movie, Guido snuck into the women’s camp in search of his wife.He was going to try to sneak her out of the camp before they could take her to be executed. He was stealthy in hiding from the Nazis keeping control over the camp, but he was unfortunately caught which lead to his death. Many people in the camps tied to news leak and surreptitiously gain back their freedom. However, in the movie they did not portray any of the torturous events that went on in death camps. Many people died, but they were either put into gas chambers or shot. Overall, I saw the movie La Vita e Bella to be a historically accurate and very touching film.In the Nazi concentration camps, many people did not make it out with their lives; they were placed in the Nazi’s hands of fate and unfortunately had to endure trials no person should ever be put through. The Jews and other groups the Nazis targeted were treated carelessly and brutally during the time Hitler was at power. The Nazis’ goal was to create the ideal race, so they thought to simply eliminate all who stood in their way. Did they not see mass-murder as a problem? Once the war was over, and those few free alive in the camps were once again free, they dor mant had all the terrible memories of what they saw, heard, and went through.It is unfortunate that millions of people had to die in concentration camps alone, while a world war was going on where even more lives were taken. During the genocide of the Holocaust at the hands of Hitler and the Nazi party, many gruesome events occurred and people were put at a lower place horrid circumstances. We study what happened in the past, and learn of what was inflicted upon the Jews and other targeted groups so that we can see what grim times they went through and the horrible things a respected leader, such as Adolf Hitler, would turn to when given enough power.\r\n'