Childhood Obesity A Child s Body Mass Index - 1701 Words

Childhood Obesity is usually measure by a child’s body mass index. This tells where a child lands on the health scale. At the same time, a child’s body mass index doesn’t give the final and complete picture about that child. In order to create an effective action plan to combat this public health issue, it is imperative that it is understood that children are very unique. Children are a lot like snowflakes; each one has different and unique characteristics to them. How a child grows is usually different from the next child’s growth pattern. Children have different amounts of muscle and how their body is built or their frame varies, because of this children have varying contributing risk factors (Sprouse, n.d.). These are all factors that†¦show more content†¦Among 2 to 5 year olds and 6 to 11 year olds, 27% and 33%, respectively, are either overweight or obese (Lowenstein et al, 2013). Bad choices in food and the absence of physical activity are t he main contributing factors of childhood obesity. The act of overeating unhealthy foods result in a child consuming and taking in more calories than that is needed for the body to function and the child will start to gain weight. This happens when children consume large portion sizes and/or foods that are loaded with sugar and calories; this results in an excess of calories (Sprouse, n.d.). Also, as a result of the elevated levels of amount of time spent in front of the television, video games and recreational computer use, children are spending more time inside and less time out engaging in physical activity. In addition to the lack of exercise and poor diets, there are other risks that increase the chances of children being overweight or obese. These risks include a family tree of relatives who were or are obese, a genetic predisposition to being overweight, psychological challenges, such as coping with stresses, and socioeconomic factors, such as low-income individuals without the time and resources to support healthy activities are at an increased risk (Sprouse, n.d.). In order to have an effective action plan, it is to be understood that combining all or some of the aforementioned risk factors with a poor choice in food and a sedentary lifestyle, it can be a dangerous

Essay on Social Commentary in Chopins The Story of an Hour

Social Commentary in Chopins The Story of an Hour IN The Story of an Hour, Kate Chopin tells the tale of a woman who learns of her husbands untimely death, seeks solitude in which she proceeds to reflect upon this incident and its implications, has a life-altering/-giving epiphany, and proceeds to have all of the fresh hope and elation that had accompanied this experience dashed when her supposedly dead husband appears alive and well at her door, thereby inducing her sudden death. Read in isolation, it seems as if this is merely a detailed account of one womans reaction to the death of her husband and, on a basic and concrete level, it is. However, to grasp Chopins intended themes and to gain a true appreciation and†¦show more content†¦The remainder of the paragraph proceeds to depict how, due to his wifes heart condition, the news of Brently Mallards death has to be broken to her with great care and as gently as possible. This portion serves to denote societys pervading stereotype of women as frail and overly emotional, a s well as exceptionally dependent upon their husbands existence for their well-being. Chopins opening paragraph, which immediately begins to make the reader aware of societys perception of women, effectively offers numerous details that reflect the central ideas of the main theme and ultimately establishes the foundation upon which the social critique that follows is built. As we proceed through the story, we are continually presented with instances that further exemplify the unhealthy perception of women held by society that Chopin is determined to illuminate and denounce. For example, when Josephine is forced to tell Mrs. Mallard that her husband has died she goes about doing so in broken sentences, giving veiled hints that reveal in half concealing, rather than telling her outright. This reinforces the idea that women were too frail to be spoken to in a direct and truthful manner, and is quite effective in that it has a woman (Josephine) exemplifying the stereotype. This exchange also reflectsShow MoreRelatedAn Examination Of How Kate Chopin s Work1298 Words   |  6 PagesENGL 1102 – Comp/Lit Essay 2 (Mulry) Sellers, James R – 920022413 Due Date: April 20, 2015 An Examination of How Kate Chopin’s Works Taken Together Contribute to our Understanding of Her Time and the Place of Women in Society Looking at themes present in his short stories and novels, Kate Chopin presents examples of female strength and an assertive rebellion to the social norms during the late 1800s. By seeking to transparently and boldly portray the risquà © behavior of her lead characters, whichRead MoreThe Story Of An Hour1169 Words   |  5 Pages â€Å"The Story of an Hour† is a story that in a few pages creates commentary, emotions, and thoughts about a simple yet very important part of every civilization. It is quite amazing that a short story written over a hundred years ago is still relevant to our society today. Every successful civilization has had some form of marriage, and while this story is to many criticizing the institution of marriage, I believe that people could see this dichotomy of oppressor vs oppressed that this story triesRead MoreMrs Mallard from Story of an Hour and the Wife from Cat in the Rain: A Comparative Character Analysis807 Words   |  3 PagesCompare, contrast and analyze: Mrs. Mallard (Story of an Hour) and the wife (Cat in the Rain) The heroine of Kate Chopins Story of an Hour and unnamed wife of Ernest Hemingways Cat in the Rain seem to be motivated by completely different forces. Mrs. Mallard desires a wider and more expansive life than the one she currently possesses. She is frustrated by the limits of her domesticity. She feels a sense of freedom and relief at the prospect of her husbands death rather than sorrow. TheRead MoreEdna Pontellier vs. Mrs. Mallard834 Words   |  4 PagesIn the short story, The Story of an Hour and the novel The Awakening, the author Kate Chopin uses the characters Mrs. Mallard and Edna to portray the lives of women in the 1800s. Both characters are very similar to one another, but the differences though a little abstract balance the similarities. Also the author uses nature to display both of the character’s feelings towards their dreams. Edna and Mrs. Mallard are both victims of the 1800s, they both show that by their displeasure in being marriedRead MoreEssay on The Importance of Point of View in Kate Chopin’s Fiction3285 Words   |  14 PagesThe Importance of Point of View in Kate Chopin’s Fiction The impact of Kate Chopin’s novel, The Awakening, on society resulted in her ruin, both literary and social. Reviewers called it vulgar, improper, unhealthy, and sickening. One critic said that he wished she had never written it, and another wrote that to truly describe the novel would entail language not fit for publication (Stipe 16). The overwhelming condemnation of the entire book rather than just Edna’s suicide seems surprisingRead MoreHenry James, the Art of Fiction and the Turn on the Screw3624 Words   |  15 Pagesdiscussion of the novel) seriously†. For James, the novel corresponds to the ultimate art form and it should have a position the community as such. The theory presented by Henry James contains a number of principles the author introduced in his own stories. In the following paragraphs we will revise some of the main ideas presented by James in The Art of Fiction, and how these reflect on his novel The Turn of the Screw. One of the most important points discussed by James in his essay is the idea ofRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 Pagesï » ¿TEXT INTERPRETATION AND ANALYSIS The purpose of Text Interpretation and Analysis is a literary and linguistic commentary in which the reader explains what the text reveals under close examination. Any literary work is unique. It is created by the author in accordance with his vision and is permeated with his idea of the world. The reader’s interpretation is also highly individual and depends to a great extent on his knowledge and personal experience. That’s why one cannot lay down a fixed â€Å"model†

Toyota Business Level Strategy & Profitability - Click to Get Soluti

Questions: 1. Analyze the reasons for the problems faced by Toyota in 2009? 2. Identify Toyota's capabilities and core competencies. How is Toyota placed internally to effectively implement the initiative proposed by Akio Toyoda? 3. What should Akio Toyoda do to return Toyota to profitability? Answers: Introduction A possible difficulty foreseen by Toyota in Oct2009 had been defectively positioned or faulty floor mats beneath the drivers seat. This could have caused unrestrained speeding up in few of models. So based on this possibility, Toyota declared that it had recalled 3.8 million American vehicles. Later on additional problems were seen like gas pedals being potentially sticky, pedal trapping and software malfunctioning that impacted brakes of a few models. 1. Analyze the reasons for the problems faced by Toyota in 2009. There seem to be two basis causes for issues related to Toyotas quality. The primary is a consequence of managements objectives for speedy development. The second is the effect of the growing complication of the companys produces. It had been admitted by A Toyota representative that there is no protection dominated programmed into its mainframe to hinder the choke knob at the time of pressing the brake pedal (The Toyota Recall Crisis, 2010). 2. Identify Toyota's capabilities and core competencies. How is Toyota placed internally to effectively implement the initiative proposed by Akio Toyoda? Toyota functions under the direction of two principles and its core competencies are to have continuous improvement with reduction in the wastes, and value for individuals. To implement the initiatives by Akio, Toyota has to pay attention to client feedback, of being further thoughtful to what is occurring so to have better decision-making and through frequent monitoring of the ways in which the society reacts to these decisions (Akio Toyoda, 2011) . 3. What should Akio Toyoda do to return Toyota to profitability? To be profitable, Toyota must keep in mind that while applying new strategies into business, it must take care to incorporate them with current obligations to quality. It should avoid poor design, since can lead to failure (Rechtin, 2010). Working mutually with the North American Quality Advisory board and Toyotas higher management, Toyota can be strengthened towards dedication to quality and protection, and reinforce the companys aptitude to maintain to put up the securest and largely trustworthy vehicles in the globe (Gallup, 2010). References Gallup, March 2, 2010, Americans, Toyota Owners Still Confident in Toyota Vehicles,www.gallup.com. Rechtin, M. Automotive News, Sept. 13, 2010, 20, Fay in the Fray of Toyota Image Turnaround. Akio Toyoda, President and Chief and Executive Officer of TMC, The Toyota Global Vision (Mar. 9, 2011), available at https://www.toyota-global.com/company/message_from_president/speech110309.pdf. The Toyota Recall Crisis extracted from https://www.motortrend.com/features/auto_news/2010/112_1001_toyota_recall_crisis/ , 2010. Assessed on 17th April2015.

My Antonia By Willa Cather Essays (1147 words) - My Ntonia

My Antonia By Willa Cather The Inability to Provide for His Family, and Why it Drove Mr. Shimerda to Suicide My Antonia, by Willa Cather, is a novel about Jim Burden and his relationship and experiences growing up with Antonia Shimerda in Nebraska. Throughout the book Jim reflects on his memories of Nebraska and the Shimerda family, often times in a sad and depressing tone. One of the main ways Cather is able to provoke these sad emotions within the reader is through the suicide of Antonia's father, Mr. Shimerda. His death was unexpected by everyone and it is thought that homesickness is what drove him to take his own life. Homesickness was surely felt by Mr. Shimerda, as it was by many, but it was the failure to adequately find a way to provide for his family that sent Mr. Shimerda into a depressing downward spiral that left him no foreseeable alternative but to take his own life. The first descriptions of Mr. Shimerda are that of a successful businessman that had always provided well for his family. I noticed how white and well-shaped his own hands were. They looked calm, somehow, and skilled. His eyes were melancholy, and were set back deep under his brow. His face was ruggedly formed, but it looked like ashes - like something from which all the warmth and light had dried out. Everything about this old man was in keeping with his dignified manner (24) Mr. Shimerda was indeed a prosperous man in Bohemia, but had made his living in the business world, not by running a farm to provide for his family's needs. His hands show that he rarely performed hard manual labor, but that he did work hard with his hands to weave. His face however shows signs that he was already having doubts about the welfare of his family and their survival. The apparent glow that he must have once had was now replaced by the look of heavy thoughts. This came from the burden of providing for his family by way of very unfamiliar and difficult means. He had already lost a great deal of money in the family's traveling expenses and overpaid for their property. "They paid way too much for the land and for the oxen, horses and cookstove" (22). Mr. Shimerda must not have thought that he would have to support his family by means of plowing fields for food and actually building a home from materials gathered from the earth. He was a businessman and made a life for his family in Bohemia by working. "He was a weaver by trade; had been a skilled work man on tapestries and upholstery materials" (22). There was no work for him in this new country and he did not have the money to relocate his family. Certainly before he left Bohemia he believed that they had more than enough money to get by. The reality of his family's circumstances was just beginning to show their impact. Antonia points out to Jim that Mr. Shimerda looks ill "My papa sick all the time" Tony panted as we flew. He not look good, Jim" (36). It is obvious that Mr. Shimerda was terribly stressed and was staring to show it physically. Most likely he looked ill due to not sleeping and eating. Nevertheless, Mr. Shimerda wanted desperately do the best that he could for his family. He moved his family with the hopes of finding good husbands for his daughters and wealth and land for his son. He calls onto Jim to teach Antonia to read. He does so in a very pleading, helpless way which leaves an unforgettable memory in Jim's mind. Jim takes on the task, but unfortunately Mr. Shimerda gets little help from anyone else in the town for anything. Mr. Shimerda never really understands why he receives virtually little help from neighbors getting the farm going. He knows nothing about running the farm, and didn't even have the appropriate tools necessary. He and his family on the other hand are very trusting and would give the shirts off their backs to anyone who needed anything from them. "There never were such a people as the Shimerdas for wanting to give away everything they had" (38). He loses more hope for help when Krajiek tells him that even going into town for anything would be risking what little the family had left. The burden of not providing for his family only gets worse. His family has to bear the cold winter

Legal Characteristics of a Crime Essays

Legal Characteristics of a Crime Essays Legal Characteristics of a Crime Essay Legal Characteristics of a Crime Essay Legal Characteristics of a crime are: -There must be a failure to act (an omission) which breaks the law. -The act or omission must be seen harmful to the whole community. Summary Offences – are those heard and decided by a magistrate sitting without a jury. They are relatively minor and include motor traffic offences and offensive behaviour. Indictable Offences- are serious criminal offences and may be heard by a judge or jury. They include murder, sexual assault and malicious wounding. The federal government legislates for some criminal offences such as tax evasion, social security fraud and importation of illegal drugs. However most criminal law is state law. Criminal law is found in both common and statute law. Common law still covers many areas of criminal law, for example, conspiracy, and the courts play a major role in interpret ting statutes. The major statute in Australia is the Crimes Act 1900 (NSW) which lists offences and prescribes maximum penalties. Other statutes include the Summary offences Act 1988 (NSW) which mostly deals with public order offences and the Drug Misuse and Trafficking Act 1985 (NSW) which covers drug offences. Elements of a crime. -Actus Reus is the guilty act. This is the voluntary commission of an act, or voluntary omission of a duty that breaks the law. The important features of the actus reus are: -The act or omission actually took place -It was done by the accused person -That it was voluntary. If a person have a muscular spasm and hit someone during that spasm, they would not be acting voluntarily and therefore the actus reus could not be proved. -Mens Rea is the guilty mind, this means that the person must have committed the act or omission with the intention to do so recklessly or with gross negligence. This shows that the actus reus must have been committed by a person with one of the following states of mind: -The intention or specific desire to commit the act or omit the duty. -Recklessness – the person could foresee the probability of harm, but acted anyway. -Negligence – person failed to exercise the degree of care. Causation: The act or omission must have caused the specific injury complained of. The principle of causation mainly applies in murder and manslaughter charges. In these cases, if the accused had the mens rea and the actus reus to to commit the murder, but the victims death resulted from other means, then the offence of murder is not proved. In Blaue v R (1975) WLR, the victim was stabbed and upon reaching the hospital refused a blood transfusion, because of her religious beliefs as a Jehovah’s witness. The victim died as a result of refusing the treatment. The accused was convicted of murder for the stabbing, because the stabbing was and ‘operative and substantial’ cause of death. Issues and Remedies Education about why laws are established, how they function and why certain acts are illegal is one of the best crime prevention techniques and should begin in early childhood and continue throughout life. The morals and ethics of certain groups in society might make crime education difficult. Social and economic disadvantage might also make it difficult for people to break a cycle of crime through education. Regulation can also prevent crime. This means that because society has made an action illegal, for example, stealing, that members of society will not steal. Regulations of actions are established by common and statue law and are enforced by the police and the court system. In this way, social order is maintained. Coercion is crime that can be prevented through force. If you steal a car in NSW, then police and the legal system will enforce the law that you are breaking. You will be punished and you would be aware of this before you steal a car. Crime Prevention Social Crime Prevention-Crime can be prevented by changing the social factors which cause people to be criminals. Some criminals come from low socio-economic, minority or disadvantaged backgrounds and may have been surrounded by crime from a young age so that the differential theory comes into play. It is argued that the best crime prevention is through education, employment and a viable social security system. To truly prevent crime, the social causes of a cycle of crime should be broken. Situational Crime prevention –Situations where crime could occur are legislated upon or avoided. For example, parents may stop their children from going to a party where a criminal matter could occur.

Idiom

Idiom Idiom Idiom By Maeve Maddox Because I’m in the habit of blithely flinging the word idiom about as if everyone should know what I mean by it, this comment from a reader brought me up short: I guess I dont know what an idiom is. The word idiom derives from a Greek word meaning â€Å"appropriate to oneself.† In the context of language, an idiom is a usage peculiar to a particular language. When I use the word idiom, I usually mean one of two things: 1. A construction or usage peculiar to English For example, in English, we state our age with the verb to be: â€Å"I am twenty-one years old.† Speakers of French and Spanish, on the other hand, use their verbs for to have (avoir and tener): â€Å"J’ai vingt-et-un ans.† â€Å"Tengo vientiuno†- literally, â€Å"I have twenty-one years.† These distinctive ways of stating age in different languages are idioms. 2. An expression that means something other than what is expressed by the individual words in it For example, consider the words kick and bucket. The meaning of to kick is â€Å"to thrust out the foot or feet with force.† The meaning of bucket is â€Å"a vessel for catching, holding, or carrying liquids or solids.† Kick and bucket may be used with their denoted meanings: The girl overturned the bucket when she kicked it. The frustrated farmer kicked the bucket down the hill. But the idiom â€Å"to kick the bucket,† conveys a meaning that has nothing obvious to do with kicking or buckets: I don’t want to kick the bucket until I’ve seen Rome. The idiom â€Å"to kick the bucket† means â€Å"to die.† The adjective for idiom is idiomatic. When I say that a particular usage as idiomatic, I mean that it â€Å"sounds right† in English. For example, here are two examples of unidiomatic English from sales letters: UNIDIOMATIC ENGLISH: I have a huge interest in making business with you. IDIOMATIC ENGLISH: I’m very interested in doing business with you. UNIDIOMATIC ENGLISH: On getting an opportunity, I can add value to your content writing solution. IDIOMATIC ENGLISH: Given the opportunity, I can add value to your site content. The word idiom is also used with these meanings: 3. The kind of language and grammar used by a particular people at a particular time or place. So, too, in the expressive language  of Wall Street  do we find illumination of all that has taken place. For in its  idiom  is crystallized the wisdom of a hundred years. 4. The style of writing, music, art, etc. that is typical of a particular time or place. Coplands music was infused with the folk and jazz idioms of America. Related post: Idiomatic English Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:Creative Writing 10144 Resume Writing TipsTrooper or Trouper?

The Leadership at Food and Drug Administration Essay

The Leadership at Food and Drug Administration - Essay Example The FDA granted permission to Merck to market rofecoxib (Vioxx) and it generated more than $2.5 billion but surprisingly, the company withdrew the drug as a result of the excess risk of myocardial infarctions and strokes. The responsible people, in this case, did not take appropriate action to safeguard the health concerns of the people through several studies had shown that this drug has side effects in the people involved. Merck and the FDA reneged on their responsibilities to the public which can be regarded as unethical in their health care profession. Â  The traits of Merck, for instance, are oriented towards generating revenue at the expense of the health of the consumers of rofecoxib. He prioritizes commercial interests ahead of the public health concerns. This is shown by his audacity to spend more than $100 million per year in direct-to-consumer advertising. On the other hand, it can be noted that the FDA which could have stopped Merck from using direct-to-consumer advertising as a result of the fact that cardiovascular toxicity was real since it received considerable confirmation in multiple studies did not act decisively. The leadership at FDA and Merck share the responsibility of not taking appropriate action meant to safeguard the interests of public health.

Experience in discipleship programs Personal Statement

Experience in discipleship programs - Personal Statement Example Then, the opening prayer was led by the pastor who also took the pulpit from the song leader as the program progresses. The topic discuss is wife's role in marriage. As an opener, the pastor refreshed his audience about the biblical duties of the wife as written in the Epistle of Paul to the Ephesians. This activity allowed both couples to participate yet more focus has been given to the wives because the lesson was specifically for them. This discipleship program lasted for an hour and ended with the couple's praying together in the church's altar benches. The next discipleship program which I attended is a one on one discussion between a pastor and a church member who wanted to become a "worker" in the ministry. In this denomination, a member cannot simply participate in duties like singing in the choir or being a musician without being having undergone the rigorous application process. The qualification of a worker goes beyond having the talent and willingness to conduct the duty but more on having the spiritual requirements set by the church. A worker should receive his salvation first before he can commit himself to any church duty. After communicating his desire to become a worker, he will then undergo an indoctrination process where the major doctrines, conduct of a worker, and the proper lifestyle of a worker is fully and thoroughly discussed. Thus, what I attended in is a part of the one-on-one indoctrination process which is a must for every worker. The meeting started with a candid conversation by the pastor and the applican t. I was also introduced to the applicant and was invited to share my thoughts in the discussion. Afterwards, the pastor led the opening prayer. He then reviewed what was discussed in the previous session and then moved on to the other topics. For each specific doctrine discussed, the pastor read supporting Bible verses for the applicant to note. Afterwards, he asks the applicant what he thinks about the doctrine and inquires if he has any questions or objections. At one point, the applicant has difficulty in accepting a Bible doctrine and I have seen how the pastor laboriously explained everything through the aid of Bible verses. The discussion ended with a prayer this time led by applicant. The applicant and I was treated a cup of coffee and slice of cake courtesy of the pastor's wife after the activity. Both activities have really inspired me in leading a discipleship program of my own in the future. In the first experience, the pastor have explained to me their Couple's Night is considered as a discipleship program because it basically teaches how a disciple should conduct himself in order to truly follow the Master. He told me that instead of being just a mere program, their church consider discipleship as a lifestyle which should be a venue where the proper Christian virtues should be taught by the pastor. I am really impressed at this pastor's earnest dedication in following the Lord Jesus Christ's commandment of making everyone disciples. I realized that really, a discipleship program is not just a matter of following some written program but in teaching the members how to live a Christian life through

Wright Family Essay Example for Free

Wright Family Essay Following is an estate plan designed for Wright Family. It consists of Margaret and Tom Wright, and their first child is about to come. Their objectives are: 1. To grow their wealth to ensure that their debt levels are reduced in the long term. 2. To have sufficient funding to ensure that their and their children’s needs are met, without both having to work full-time. 3. To ensure that their joint assets are protected as far as possible from any potential litigants. Thus, the aim of clients is to preserve and enhance the value of their estate and to avoid adverse consequences for their intended beneficiaries. Circumstances Margaret and Tom Wright are bright young professional couple expecting their first child soon. They come from middle class background. Tom is a partner in a medium sized accounting firm and Margaret is a doctor working in a local clinic. Both are doing well in their fields as Tom is a partner in middle sized accounting firm and Margaret has prospects of becoming a partner in the clinic where she works. Tom is quite a bit older than Margaret and has an eight year old son from his ex-wife whom he has divorced. As a result of his divorce, he has significant borrowings that funded his property settlement. Tom feels that his ex-wife and his son have been adequately compensated and now his key objective is to ensure that Margaret and their new baby are fully provided for in the event of his death. He wants to ensure that his former wife cannot overthrow any arrangement he establishes for the benefit of Margaret and his new child. Similarly, Margaret would like to ensure that Tom benefits from her assets, and not his former wife or his son. They want to have sufficient funding to ensure that their needs and, most importantly, the needs of their children, are met. Ideally, they would like to be able to maintain a comfortable lifestyle without both having to work full-time. Funding Tom and Margaret Wright have certain assets which shall provide them funding for their estate. They are: Tom’s Assets: 1. Interest in his accounting practice ( through a discretionary trust which he controls solely), 2. The equity in which is funded through a life insurance policy on his life in the event of his death, 3. Some superannuation (a portion of which has been ‘split’ with his former wife), 4. The family home that he and Margaret share, that is mortgaged to about 80 per cent of its value, 5. A trust funded by an advance of his inheritance from his parents, that he uses to fund his child support payments. Margaret’s Assets: 1. Savings from her years of working, 2. An investment property with the inheritance she received from her parents. In addition to these existing funds, they can also look for increasing their funds in future. This can be done by investing more in municipal bonds, real estate, modified endowments, stocks and mutual funds. Though the return through any investment varies, but careful planning and expert advice can yield expected results. Options and impediments From available facts, it appears that Margaret and Tom Wright are people of modest wealth who need to reduce taxes, protect their assets and secure enough to maintain their lifestyle. They are also at risk of litigation from certain parties and they would like to mitigate that risk. Considering their circumstances and objectives, it shall be wise for them to formulate an estate plan before actually finalizing their funding and investment strategy. An ideal estate plan ensures speedy transfer of estate to the intended beneficiary without any hassles. It also maximizes the value of estate by minimizing taxes and other expenses. The idea is to take benefit of various exemption clauses present. A major tax that comes in case an estate is transferred to a beneficiary is the estate’s tax. This can be reduced if the value of estate owned by the deceased is less at the time of his death. Most of the planning strategies achieve this by transferring the estate step by step by using annual gift tax exemptions in cases where a will is present. â€Å"Estate planning for people of modest wealth is challenging because they face significant death taxes but do not have such a large base of wealth that they can easily afford to make significant lifetime gifts or other transfers to reduce the taxes which will arise when they die. †

Essay --

While raining, your child walks six blocks to the bus stop with no shelter. When the bus finally arrives, it is in need of thirty minutes to get to school. Eventhough, there is a school a couple blocks down from their house, it is not even a thought in the eyes of the law due to the mere color of their skin. This is not just the story of Oliver Brown and his family, but many other families experiencing discrimination throughout the world. Brown was ready for a change, so he and the NAACP gathered evidence to take on the courts. Through the process of many getting denied the acceptance of their children in school, the National Association for the Advancement of Colored People gathered evidence for a lawsuit against the courts. Oliver Brown and many others were tired of the saying seperate but equal and the inferiority they were given through out their lives. Instead of just accepting the opinions of others and sitting around wanting a change, they stood for what they believed in, beco ming the turning point in America. Judith Conaway was the author of the book Brown vs. Board of Education. In this book, Conaway describes in detail, the discrimination and experiences our ancestors had to go through. Through the triumphs they experienced, laws changed where segregation was abolished and everyone is equal. She says that the "supreme court had ruled that racial segregation in public schools denied African Americans equal protection under the law." She also said that the courts agreed that seperate schools harmed black children both academically and psychologically. For example, African American children would choose white dolls over black dolls because the black dolls were considered ugly with their heads down. This decision of the c... ...aiting for. We are the change that we seek. All in all, just like Oliver Brown and the NAACP , do not live life waiting for things to happen, take control of today and be the future of yet to come. If you live life in fear and accept what is handed to you, you can never succeed. The decision of Brown vs. Board of Education did not just effect our ancestors, if effected us today and future generations. It accomplished more than the abolishment of segregation in school, it abolished segregation laws throughout the world. I am able to go to school everyday knowing I am not being discriminated against because the color of my skin. Not only that, I am able to go to a restaurant, movie theater, and even a water fountain without a sign saying white or black people only. In my oppinion they constituted the future for my education, all those before me, and those to follow.

Agriculture Industry Overview

Industry Overview From the birth of the nation, farming has played a crucial role in the U. S. economy. Initially European agricultural practices were adopted while settlers from the area began to populate the Americas. Agriculture in Colonial America was important to society because it was the primary livelihood for 90% of the population, and most of the farms were specifically used to create food for family use. As settlers moved west, they took advantage of the cooler climate to grow wheat, leading to the â€Å"wheat frontier. † In the south, cotton and tobacco served as the regions cash crop.Industrialization and urbanization soon changed the agricultural industry into a lucrative market. The lucrative agricultural market has attracted over twenty two million American workers to produce, process, sell and trade the nation's food and fiber. Currently there are only 4. 6 million people who actually live on a farm. These farmers earn a fourth of the food profit, while the rem aining profit is used for costs beyond the farm gate: wages and materials for production, processing, marketing, transportation and distribution.Forty-two percent of America’s total land area is still actively used as farmland, which mainly yields soybeans, wheat, and corn. Livestock is also raised on the land and primarily includes dairy/beef cattle, swine, poultry, and sheep. Customer preferences regarding agriculture have also affected the industry. Today’s customers are more health conscious. Consumers now prefer the limited use of pesticides, hormones, and other chemicals. Family farms are able to produce the preferred organic products, but for an increased price.Although consumers prefer the family farm because it fits their vision for good food, the corporate farms must exist in order to provide for the growing population. Even though corporate farms are allowed to use chemicals, they must use the crop protectants effectively and safely, in amounts that are no m ore than what is necessary to combat pests and diseases. Governance of the agricultural industry is both and federal and local responsibility. The U. S. Farm Bill is the primary agricultural and food policy tool of the federal government.United States Department of Agriculture reviews the comprehensive omnibus bill almost every five years and then passes necessary amendments through congress. The laws and government support are very different for the agricultural industry compared to other industries. For example, the U. S. provides aid for agriculture including research into crop types and regional suitability as well as many kinds of subsidies, some price supports and loan programs. Also farmers are not subject to production quotas.Lastly workplace laws regarding child labor and immigrant labor are exceedingly lax in the agricultural industry. Exemptions are made for children working on their family farm, and immigrants can more easily acquire agricultural work permits. Economic c onditions for the past several years have been poor. Even though other industries are suffering, the agricultural industry is thriving. The dollar depreciation actually allowed for cheaper prices for foreign countries, and therefore caused exports to increase.The growing population and limited land in Asia has also caused an increased number of exports from the U. S. agricultural industry. Russia recently experienced unusually high temperatures that caused a drought and killed a majority of the crops. The U. S. will be able to use this event to their advantage to once again increase exports. In order to take advantage of opportunities within the industry, farms can expect to increase the agricultural output in order to make a larger profit.

Generally Accepted Accounting Principles

Generally Accepted Accounting Principles (United States) In the U. S. , generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. Generally GAAP includes local applicable Accounting Framework, related accounting law, rules and Accounting Standard.Similar to many other countries practicing under the common law system, the United States government does not directly set accounting standards, in the belief that the private sector has better knowledge and resources. US GAAP is not written in law, although the U. S. Securities and Exchange Commission (SEC) requires that it be followed in financial reporting by publicly-traded companies. Currently, the Financial Accounting Standards Board (FASB) is the highest authority in establishing generally accepte d accounting principles for public and private companies, as well as non-profit entities.For local and state governments, GAAP is determined by the Governmental Accounting Standards Board (GASB), which operates under a set of assumptions, principles, and constraints, different from those of standard private-sector GAAP. Financial reporting in federal government entities is regulated by the Federal Accounting Standards Advisory Board (FASAB). The US GAAP provisions differ somewhat from International Financial Reporting Standards (IFRS), though former SEC Chairman Chris Cox set out a timetable for all U. S. ompanies to drop GAAP by 2016, with the largest companies switching to IFRS as early as 2009 Basic objectives Financial reporting should provide information that is: †¢useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions. †¢helpful to present to potential investors and creditors and oth er users in assessing the amounts, timing, and uncertainty of prospective cash receipts. †¢about economic resources, the claims to those resources, and the changes in them. [edit] Basic conceptsTo achieve basic objectives and implement fundamental qualities GAAP has four basic assumptions, four basic principles, and four basic constraints. [edit] Assumptions †¢Accounting Entity: assumes that the business is separate from its owners or other businesses. Revenue and expense should be kept separate from personal expenses. †¢Going Concern: assumes that the business will be in operation indefinitely. This validates the methods of asset capitalization, depreciation, and amortization. Only when liquidation is certain this assumption is not applicable. †¢Monetary Unit principle: assumes a stable currency is going to be the unit of record.The FASB accepts the nominal value of the US Dollar as the monetary unit of record unadjusted for inflation. †¢The Time-period pri nciple implies that the economic activities of an enterprise can be divided into artificial time periods. [edit] Principles †¢Cost principle requires companies to account and report based on acquisition costs rather than fair market value for most assets and liabilities. This principle provides information that is reliable (removing opportunity to provide subjective and potentially biased market values), but not very relevant.Thus there is a trend to use fair values. Most debts and securities are now reported at market values. †¢Revenue principle requires companies to record when revenue is (1) realized or realizable and (2) earned, not when cash is received. This way of accounting is called accrual basis accounting. †¢Matching principle. Expenses have to be matched with revenues as long as it is reasonable to do so. Expenses are recognized not when the work is performed, or when a product is produced, but when the work or the product actually makes its contribution t o revenue.Only if no connection with revenue can be established, cost may be charged as expenses to the current period (e. g. office salaries and other administrative expenses). This principle allows greater evaluation of actual profitability and performance (shows how much was spent to earn revenue). Depreciation and Cost of Goods Sold are good examples of application of this principle. †¢Disclosure principle. Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use.Information disclosed should be enough to make a judgment while keeping costs reasonable. Information is presented in the main body of financial statements, in the notes or as supplementary information [edit] Constraints †¢Objectivity principle: the company financial statements provided by the accountants should be based on objective evidence. †¢Materiality principle: the significance of an item should be consid ered when it is reported. An item is considered significant when it would affect the decision of a reasonable individual. Consistency principle: It means that the company uses the same accounting principles and methods from year to year. †¢Prudence principle: when choosing between two solutions, the one that will be least likely to overstate assets and income should be picked (see convention of conservatism). Generally Accepted Accounting Principles (UK) The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company law.What is referred to elsewhere as Generally Accepted Accounting Principles is in the UK referred to as Generally Accepted Accounting Practice. [edit] History Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issue s standards called Financial Reporting Standards (FRS). The ASB is part of the Financial Reporting Council, an independent regulator funded by a levy on listed companies[1], and it replaced the Accounting Standards Committee (ASC), which was disbanded in 1990 following a number of criticisms of its work.To the extent that the ASC's pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRS, they remain in force. [edit] Creation/Revision of Standards The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed.This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediat e solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. [edit] Legislation The principal legislation governing reporting in the UK is laid down in the Companies Act 2006, which incorporates the requirements of European law.The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP[2].Recently issued UK FRSs have, in any case replicated the wording of c orresponding IFRSs, reducing the differences between the two sets of standards significantly. China Accounting Standards From Wikipedia, the free encyclopedia (Redirected from Chinese Accounting Standards) Jump to: navigation, search Chinese accounting standards are the accounting rules used in Chinese state owned corporations in mainland China. They are currently being phased out in favour of Generally Accepted Accounting Principles or International Accounting Standards.As of February 2010, the Chinese Accounting Standard Systems is composed of Basic Standard, 38 specific standards and Application Guidance. Chinese accounting standards are unique because they originated in a socialist period in which the state was the sole owner of industry. Therefore unlike Western accounting standards, they are less a tool of profit and loss and an inventory of assets available to a company. In contrast to a Western balance sheet, Chinese accounting standards do not include an accounting of the d ebts that a corporation holds, and are less suitable for management control than for accounting for tax purposes.This system of accounting is widely considered to be unsuitable for managing corporations in a market economy. As a result, Chinese corporations are gradually moving toward International Financial Reporting Standards. This has proven to be a massive undertaking. As a consequence Chinese companies who offer shares for sale in the United States used to be required to prepare three sets of statements, one using Chinese accounting standards (China GAAP), one using international standards (IFRS), and one using North American GAAP standards (US GAAP).However, since 2008 the U. S. Securities and Exchange Commission (SEC) allows foreign private issuers to use financial statements prepared in accordance with IFRS. [1] However, in recent years, The Finance Department of Chinese Government has issued new Chinese Accounting Standards which converge into IFRS and the similarity is alm ost 90-95%. The translation cost has been reduced greatly because of this measure Generally Accepted Accounting Principles Generally Accepted Accounting Principles (United States) In the U. S. , generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. Generally GAAP includes local applicable Accounting Framework, related accounting law, rules and Accounting Standard.Similar to many other countries practicing under the common law system, the United States government does not directly set accounting standards, in the belief that the private sector has better knowledge and resources. US GAAP is not written in law, although the U. S. Securities and Exchange Commission (SEC) requires that it be followed in financial reporting by publicly-traded companies. Currently, the Financial Accounting Standards Board (FASB) is the highest authority in establishing generally accepte d accounting principles for public and private companies, as well as non-profit entities.For local and state governments, GAAP is determined by the Governmental Accounting Standards Board (GASB), which operates under a set of assumptions, principles, and constraints, different from those of standard private-sector GAAP. Financial reporting in federal government entities is regulated by the Federal Accounting Standards Advisory Board (FASAB). The US GAAP provisions differ somewhat from International Financial Reporting Standards (IFRS), though former SEC Chairman Chris Cox set out a timetable for all U. S. ompanies to drop GAAP by 2016, with the largest companies switching to IFRS as early as 2009 Basic objectives Financial reporting should provide information that is: †¢useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions. †¢helpful to present to potential investors and creditors and oth er users in assessing the amounts, timing, and uncertainty of prospective cash receipts. †¢about economic resources, the claims to those resources, and the changes in them. [edit] Basic conceptsTo achieve basic objectives and implement fundamental qualities GAAP has four basic assumptions, four basic principles, and four basic constraints. [edit] Assumptions †¢Accounting Entity: assumes that the business is separate from its owners or other businesses. Revenue and expense should be kept separate from personal expenses. †¢Going Concern: assumes that the business will be in operation indefinitely. This validates the methods of asset capitalization, depreciation, and amortization. Only when liquidation is certain this assumption is not applicable. †¢Monetary Unit principle: assumes a stable currency is going to be the unit of record.The FASB accepts the nominal value of the US Dollar as the monetary unit of record unadjusted for inflation. †¢The Time-period pri nciple implies that the economic activities of an enterprise can be divided into artificial time periods. [edit] Principles †¢Cost principle requires companies to account and report based on acquisition costs rather than fair market value for most assets and liabilities. This principle provides information that is reliable (removing opportunity to provide subjective and potentially biased market values), but not very relevant.Thus there is a trend to use fair values. Most debts and securities are now reported at market values. †¢Revenue principle requires companies to record when revenue is (1) realized or realizable and (2) earned, not when cash is received. This way of accounting is called accrual basis accounting. †¢Matching principle. Expenses have to be matched with revenues as long as it is reasonable to do so. Expenses are recognized not when the work is performed, or when a product is produced, but when the work or the product actually makes its contribution t o revenue.Only if no connection with revenue can be established, cost may be charged as expenses to the current period (e. g. office salaries and other administrative expenses). This principle allows greater evaluation of actual profitability and performance (shows how much was spent to earn revenue). Depreciation and Cost of Goods Sold are good examples of application of this principle. †¢Disclosure principle. Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use.Information disclosed should be enough to make a judgment while keeping costs reasonable. Information is presented in the main body of financial statements, in the notes or as supplementary information [edit] Constraints †¢Objectivity principle: the company financial statements provided by the accountants should be based on objective evidence. †¢Materiality principle: the significance of an item should be consid ered when it is reported. An item is considered significant when it would affect the decision of a reasonable individual. Consistency principle: It means that the company uses the same accounting principles and methods from year to year. †¢Prudence principle: when choosing between two solutions, the one that will be least likely to overstate assets and income should be picked (see convention of conservatism). Generally Accepted Accounting Principles (UK) The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company law.What is referred to elsewhere as Generally Accepted Accounting Principles is in the UK referred to as Generally Accepted Accounting Practice. [edit] History Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issue s standards called Financial Reporting Standards (FRS). The ASB is part of the Financial Reporting Council, an independent regulator funded by a levy on listed companies[1], and it replaced the Accounting Standards Committee (ASC), which was disbanded in 1990 following a number of criticisms of its work.To the extent that the ASC's pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRS, they remain in force. [edit] Creation/Revision of Standards The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed.This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediat e solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. [edit] Legislation The principal legislation governing reporting in the UK is laid down in the Companies Act 2006, which incorporates the requirements of European law.The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP[2].Recently issued UK FRSs have, in any case replicated the wording of c orresponding IFRSs, reducing the differences between the two sets of standards significantly. China Accounting Standards From Wikipedia, the free encyclopedia (Redirected from Chinese Accounting Standards) Jump to: navigation, search Chinese accounting standards are the accounting rules used in Chinese state owned corporations in mainland China. They are currently being phased out in favour of Generally Accepted Accounting Principles or International Accounting Standards.As of February 2010, the Chinese Accounting Standard Systems is composed of Basic Standard, 38 specific standards and Application Guidance. Chinese accounting standards are unique because they originated in a socialist period in which the state was the sole owner of industry. Therefore unlike Western accounting standards, they are less a tool of profit and loss and an inventory of assets available to a company. In contrast to a Western balance sheet, Chinese accounting standards do not include an accounting of the d ebts that a corporation holds, and are less suitable for management control than for accounting for tax purposes.This system of accounting is widely considered to be unsuitable for managing corporations in a market economy. As a result, Chinese corporations are gradually moving toward International Financial Reporting Standards. This has proven to be a massive undertaking. As a consequence Chinese companies who offer shares for sale in the United States used to be required to prepare three sets of statements, one using Chinese accounting standards (China GAAP), one using international standards (IFRS), and one using North American GAAP standards (US GAAP).However, since 2008 the U. S. Securities and Exchange Commission (SEC) allows foreign private issuers to use financial statements prepared in accordance with IFRS. [1] However, in recent years, The Finance Department of Chinese Government has issued new Chinese Accounting Standards which converge into IFRS and the similarity is alm ost 90-95%. The translation cost has been reduced greatly because of this measure Generally Accepted Accounting Principles A corporation must use the same depreciation method for tax and financial reporting purposes. Must use different depreciation methods for tax and financial reporting may use different depreciation methods for tax and financial reporting must use different (than for tax purposes), but strictly mandated, depreciation methods for financial reporting purposes. 1 points Question 2 1 . Allocation of the historic costs of fixed assets against the annual revenue they generate is called net profits. Gross profits. Depreciation. Amortization. 1 points Question 3 1 .Given the financial manager's preference for faster receipt of cash flows, a longer depreciable life is preferred to a shorter one. A shorter depreciable life is preferred to a longer one. The manager is not concerned with depreciable lives, because depreciation is a non-cash expense. The manager is not concerned with depreciable lives, because once purchased, depreciation is considered a sunk cost. 1 points Question 4 1 . The Modif ied Accelerated Cost Recovery System (MACROS) is a depreciation method used for tax financial reporting managerial cost accounting Question 5 .The depreciable life of an asset is of concern to the financial manager. In general, a longer depreciable life is preferred, because it will result in a faster receipt Of cash flows. A shorter depreciable life is preferred, because it will result in a faster receipt of cash flows. A shorter depreciable life is preferred, because management can then purchase new assets, as the old assets are written off. A longer depreciable life is preferred, because management can postpone purchasing new assets, since the Old assets still have a useful life. 1 points Question 6 1 . A corporation sold a fixed asset for $100,000.This is an investment cash flow and a source of funds. An operating cash flow and a source of funds. An operating cash flow and a use of funds. An investment cash flow and a use of funds. Question 7 1 . A corporation raises $500,000 in long-term debt to acquire additional plant capacity. This is considered an investment cash flow. A financing cash flow. A financing cash flow and investment cash flow, respectively. A financing cash flow and operating cash flow, respectively. 1 points Question 8 1 . A firm's operating cash flow (SCOFF) is defined as Ross profit minus operating expenses. Generally Accepted Accounting Principles Introduction The purpose of this report is to identify the items that may result in adjusting entries for both prepayments and accrual by looking at the trial balance and Income statement. Furthermore, analyzing the historical summary of financial Is to know the trend for profit or loss of the company assets.Fundamental First of all, why we have to make BAD? Balance day adjustments are therefore required to ensure the financial statements portray a correct picture on the firm's financial performance and financial position. We have to recognize all transaction occurring in that accounting period, irrespective of whether cash has been received or paid. The ultimate objective of adjusting entries Is to ensure that the revenues (income) earned In the accounting period are matched by all costs Incurred for that name accounting period (Monish College, 2011).Prepayment There are two types of adjusting entries, prepayments and accruals. Prepayment is a payment in advance of the period to whi ch it pertains. What this mean is, this category of adjustments aligns recorded revenues (income) and costs with appropriate accounting periods. For example, there are situations where cash Is received before goods and services are provided to customers or situations where cash has been paid In advance for costs of operation and which relate to future counting periods.Prepayments divided into two sections, which are prepaid expenses and unearned revenue. Prepaid expenses is type of assets that shown on a balance sheet as a result of business payments for goods and services to be received in the near future. While prepaid expenses are initially recorded as assets, their value Is expensed over time as the benefit Is receive something of value in the near future. Prepayments often occur In regard to Insurance, supplies, advertising, and rent. Earned revenue is also known as prepaid revenue. It means payment, which is received in advance of providing a good or service. Since an obligati on exists on the part of the company to provide goods or services for which the advance payment was received, unearned revenue is a liability. An example is a retainer received by an attorney. When the services are performed, revenue is the earned. Another examples are pre-booked airline ticket, rent received In advance and magazine subscription Generally Accepted Accounting Principles A corporation must use the same depreciation method for tax and financial reporting purposes. Must use different depreciation methods for tax and financial reporting may use different depreciation methods for tax and financial reporting must use different (than for tax purposes), but strictly mandated, depreciation methods for financial reporting purposes. 1 points Question 2 1 . Allocation of the historic costs of fixed assets against the annual revenue they generate is called net profits. Gross profits. Depreciation. Amortization. 1 points Question 3 1 .Given the financial manager's preference for faster receipt of cash flows, a longer depreciable life is preferred to a shorter one. A shorter depreciable life is preferred to a longer one. The manager is not concerned with depreciable lives, because depreciation is a non-cash expense. The manager is not concerned with depreciable lives, because once purchased, depreciation is considered a sunk cost. 1 points Question 4 1 . The Modif ied Accelerated Cost Recovery System (MACROS) is a depreciation method used for tax financial reporting managerial cost accounting Question 5 .The depreciable life of an asset is of concern to the financial manager. In general, a longer depreciable life is preferred, because it will result in a faster receipt Of cash flows. A shorter depreciable life is preferred, because it will result in a faster receipt of cash flows. A shorter depreciable life is preferred, because management can then purchase new assets, as the old assets are written off. A longer depreciable life is preferred, because management can postpone purchasing new assets, since the Old assets still have a useful life. 1 points Question 6 1 . A corporation sold a fixed asset for $100,000.This is an investment cash flow and a source of funds. An operating cash flow and a source of funds. An operating cash flow and a use of funds. An investment cash flow and a use of funds. Question 7 1 . A corporation raises $500,000 in long-term debt to acquire additional plant capacity. This is considered an investment cash flow. A financing cash flow. A financing cash flow and investment cash flow, respectively. A financing cash flow and operating cash flow, respectively. 1 points Question 8 1 . A firm's operating cash flow (SCOFF) is defined as Ross profit minus operating expenses. Generally Accepted Accounting Principles Introduction The purpose of this report is to identify the items that may result in adjusting entries for both prepayments and accrual by looking at the trial balance and Income statement. Furthermore, analyzing the historical summary of financial Is to know the trend for profit or loss of the company assets.Fundamental First of all, why we have to make BAD? Balance day adjustments are therefore required to ensure the financial statements portray a correct picture on the firm's financial performance and financial position. We have to recognize all transaction occurring in that accounting period, irrespective of whether cash has been received or paid. The ultimate objective of adjusting entries Is to ensure that the revenues (income) earned In the accounting period are matched by all costs Incurred for that name accounting period (Monish College, 2011).Prepayment There are two types of adjusting entries, prepayments and accruals. Prepayment is a payment in advance of the period to whi ch it pertains. What this mean is, this category of adjustments aligns recorded revenues (income) and costs with appropriate accounting periods. For example, there are situations where cash Is received before goods and services are provided to customers or situations where cash has been paid In advance for costs of operation and which relate to future counting periods.Prepayments divided into two sections, which are prepaid expenses and unearned revenue. Prepaid expenses is type of assets that shown on a balance sheet as a result of business payments for goods and services to be received in the near future. While prepaid expenses are initially recorded as assets, their value Is expensed over time as the benefit Is receive something of value in the near future. Prepayments often occur In regard to Insurance, supplies, advertising, and rent. Earned revenue is also known as prepaid revenue. It means payment, which is received in advance of providing a good or service. Since an obligati on exists on the part of the company to provide goods or services for which the advance payment was received, unearned revenue is a liability. An example is a retainer received by an attorney. When the services are performed, revenue is the earned. Another examples are pre-booked airline ticket, rent received In advance and magazine subscription

Communism and the Vietnam War essays

Communism and the Vietnam War essays The Vietnam War began in 1959 and ended in 1975. In the beginning, the communist guerrillas, Vietcong, from the South worked with the Communist forces of North Vietnam in an attempt to overthrow the government of South Vietnam. This struggle eventually grew into a civil war, and by the time it was over it had become a conflict of international proportions. In 1945, shortly after Japan had surrendered to the Allies, Vietminh guerrillas seized the capital city of Hanoi and forced Emperor Bao Dai to abdicate. They proceeded to declare Vietnam independent and announced the creation of the Democratic Republic of Vietnam or North Vietnam. France officially recognized North Vietnam as a new state, but the inability of the two countries to agree on certain economic and political polices led to armed conflict in early December of 1946. As a result of this conflict, the French helped Bao Dai set up the state of Vietnam or South Vietnam, where they establish the new capital of Saigon. During the following year, the US recognized South Vietnam and the Saigon government. President Truman attempted to help South Vietnam, by training them in the use of our weapons. In the following years, both the Vietminh and the French, Vietnam's main rivals, were building up their military forces. The first attack came in the spring of 1954, Vietminh attacked the French fortress Dien Bien Phu in North Vietnam. After a 55-day siege, the French surrendered. On the same day that the French surrendered, North and South Vietnam met with France, Great Britain, the Soviet Union, US, Communist China, Laos, and Cambodia in Geneva to discuss the future of "Indochina." France and North Vietnam agreed to a truce. They agreed to temporarily split the country of Vietnam into North and South. The North would go to the communist, and the Saigon government would control the South. The agreement was made under the condition that elections would be held to reunify the...

Research Paper Help

Research Paper Help Research Paper Help Research Paper Help Research paper writing should start with analysis of an essay question.   In addition, you need to read numerous articles and find enough supporting information.   Research paper help is sought by students who understand that research paper writing process is not as easy as narrative essay writing. While a tutor gives the same essay question to all students, every student comes up with an original paper.   Ordering custom research paper writing at .com, you receive 100% plagiarism free project written from scratch.   You have to include the following parts:   abstract, introduction, literature review, methodology, results, discussion, and conclusion with recommendations.   It is not easy to write a good research paper because in addition to profound writing skills, you have to possess excellent critical thinking skills. Research Paper Help Online You should keep in mind that a good research paper cannot be written in a couple of hours.   You have to spend many hours in a library reading numerous articles, you have to spend a lot of time reading and making notes, you have to spend enough time formatting and proofreading your research paper.   Sometimes, you will find some mistakes and discrepancies even in the course of the tenth reading.   You, as a research paper writer, know what is written in your essay and you unintentionally skip a significant part of each sentence.   Ordering custom research paper writing at our site, you get polished research paper.   Research paper help is aimed at assisting students with their academic projects.   We are available 24 hours a day and all of our writers work full time.   While you have to accomplish many projects, we are ready to devote all our efforts to your needs. Free Research Paper Are there custom written research papers offered for free?   No!   Custom written paper is not posted online.   Once any essay is posted online, it becomes plagiarized.   We offer customized assistance and we will never post your project online.   We value your choice and try our best to provide you with first-rate research paper written from scratch.   Help writing a research paper is your solution to academic challenges.   If you have already written your research paper, answer the below questions to check your work: Have I followed the proper referencing style? Have I acknowledged all scholars whose original ideas I used? Are quotation marks placed around short quotations, and are longer quotations placed in block quote format? Do not hesitate to order professional assistance and you will not regret spending money on our writing services!

Profile essay Example | Topics and Well Written Essays - 750 words

Profile - Essay Example Martin Scorsese portrayed in his epic Taxi Driver with the famous dialogue â€Å"you talking to me?† So I decided to talk to one of them and find out what it is that makes them tick. Jose is part of the 2nd generation Mexican living in Phoenix. His parents came to the USA during the 50s and have been living in Phoenix ever since. He never got to finish school but his daughter Gabriella is now in the 3rd grade and he is very proud of it. â€Å"School is important you know, I never got to complete school, but I want my daughter to finish school, get an education.† So was Jose always a cabbie? â€Å"No man, this was purely luck, the thing is that we weren’t all that well off in the beginning. We had a small store in the neighborhood but then that wasn’t doing all too well, and since I was the eldest I had to take odd jobs here and there to help out the family. I started by helping my father in the store with small things but then he wasn’t paying me anything and I wanted to make some money.† With that Jose started working in whatever capacity he could to help out his family and soon he dropped out of school so that he could work full time. Why did he drop out of school? â€Å"Hey back then I didn’t realize how important an education was for me, I mean after you learn to read and write what difference does it make, what’s the point of learning all that other stuff, and with the money I was bringing in, I could help out with my family and to me that was important.† Any regrets about dropping out back then? â€Å"Not really, back then we needed the money so in a way it was justified, but now with our situation better, I’m going to make sure that Gabriella gets nothing but the best.† Josà © worked many jobs, a sort of jack of all trades, he was a handy man for some time, he worked in a shoe shop selling shoes and so on. All small things but it was helping the family and that was all that mattered to him. When he was 20 he landed a job as a docker in a Best Buy

Social policy approaches associated with need, risk and rights Essay

Social policy approaches associated with need, risk and rights - Essay Example The CYF operates under the Public Finance Act 1989 while its responsibilities are formed under other related legislation. The CYF was formed in 1999 to protect the rights of children and to improve outcomes for children and youth at risk. It ensures the delivery of efficient social services along with assisting and supporting the children at risk. It is responsible for ensuring safety to children and young people who have been harmed or offended or are at the risk of being harmed. They do this by the provision of specialist and rehabilitative services. Child, Youth and Family Services help to improve the wellbeing of defenseless and exposed children. It also works for young people exposed to similar risks. Child, Youth and Family services working either in association with other departments or alone funds a number of community-based services. CYF has agreements with a range of Maori, Pacific and community service providers. The department of Child, Youth and Family Services helps the Government to fight child abuse especially for children present in foster care or orphan children who are adopted. The department provides adoption services and keeps a regular check on the foster care and the homes where the adopted children are present. The department works to provide information and education to such children in order promote public awareness of child abuse and degree of neglect in them so that they can differentiate between love and abuse. Along with education, the department puts emphasis on legal care and protection and provides youth justice services children and young people and their families. It helps in development and funding of the required community services for the children and youth at risk. It gives policy advice and services to the Minister of Social Development and Employment and the Government. The Department’s social work is based mainly on the Children, Young Persons, and Their Families Act 1989 some of the most far-sighted and innovati ve legislation. This Act emphasizes the role and responsibilities of families and communities and provides for family decision-making through legal processes known as the family group conferences. The department of Child, Youth and Family Services also works under the legislations of the Adoption Act 1955, Adult Adoption Information Act 1085, Adoption (Intercountry) Act 1997, Guardianship Act 1968 and The Social Worker Registration Act 2003. The Social Worker Registration Act 2003 was introduced and passed into law on 9 April 2003. The main purpose of the Act is to improve the efficiency of social work in New Zealand. A social worker who wants to become registered under the Act, is required to have qualification of social work, and needs to pass social work competency assessment. The Children, Young Persons and Their Families Act 1989 believes and operates on the principle that the primary role in providing care and protecting a child or young person is the responsibility of the chi ld’s or young person’s family, Whanau, hapu, iwi and family group. It is only when the children are not safe or are at risk of being harmed or offended then according to the principles of the act the children should be placed in family like settings where they develop a sense of belonging while their personal and cultural identity are maintained. When the children are given for adoption, the department of Children, Youth and Family services prefer families who are

Budget Monitoring and Format ( Individual Project ) Research Paper

Budget Monitoring and Format ( Individual Project ) - Research Paper Example The over-expense incurred by the investment specialists would tighten the amount of idle funds left for the company to meet the short term liabilities (Handlechner, 2008). Operational Risk The Money Cares Investment Corporation would face operational risks as the funds required for its daily operations would be curtailed due to the wastage of finances by means of credit cards for obtaining marketing supplies, transportation, and hospitalities. Financial Risk The budget planned for Money Cares Investment Corporation includes the estimated expenditures and the anticipated sources of the revenue in order to generate the future cash flow and meet the future liabilities. As a result of the over-expenses incurred by the investment specialists by the use of credit cards, it would lead to the deficit in the cash flows of future, thereby, posing financial risks in terms of the shortage of liquidity. Actions for the Company to Succeed In order to create a situation for the company to succeed, there should be a sufficient control established along with the continuous monitoring for the budgetary expenses planned for the company. The budgetary allocations are series of actions involving planning, implementation, and monitoring. In order to succeed, the company should construct a system of approval for the use of credit cards by the investment specialist. The CEO and Finance department should ask the clericals of the company to undertake the official work of recording the expenses on a daily basis. The expenses to be incurred by the usage of credit cards need to have a prior approval form a responsible authority. The investment specialists are also to be held accountable for the income generated and the expenses proposed by them. Thus, a proper budgetary control and monitoring system would help the company to succeed (Husson, 2002). A tally of the records will help the company to understand what amount of limit is left to be against the budget plan. This implementation of t he budgetary control will help to prevent over-expenses of the company. Company’s Most Vulnerable Areas The most vulnerable areas of the company are the financial procedures and instruments used for the funding of the daily operations. This involves the role of the manager and the three investment specialists. The company has chosen to use credit cards in order to access funds required for transportation and hospitality of customers while having expenditures for food and drinks and marketing supplies of its solutions. The absence of a cost control mechanism supported by a lack of monitoring by the company has given a free hand to the investment specialists. The ownership of the investments by the specialists under such a process is under question. Thus, the control mechanism for monitoring the expenses of the company is the most vulnerable area of the business of Money Cares Investment Corporation. The Company’s Assets The company’s assets are the short term cas h positions held by the company which help them to service the short term liabilities. The liquidity level of the company helps them to service the expenses on credit cards and other short-term credits acquired by the company. The net current assets of the company help them to meet the cost of daily operations that include transportation costs, marketing of its solutions

Methods to Discover Archaeological Sites

Methods to Discover Archaeological Sites What are the main methods used to discover archaeological sites in the landscape? Critically assess the pros and cons of the methods you identify using relevant examples. The archaeologist uses a range of techniques to actively discover and locate archaeological sites within the landscape; these methods are non-invasive and non-destructive and fall into four broad categories: Desk Top Surveys †¢ Surface Surveys Geophysical and Geochemical surveys †¢ Aerial Surveys (Grant et al, 2002. p5). In addition to these, some sites may be discovered by chance, for example when quarrying, dredging and peat cutting or simply out in walking in the landscape. These broad categories all complement each other and the most relevant methods in each case will depend on the terrain of the area being investigated and the resources and time available for investigation. Also, the questions being asked and the degree of accuracy required will have an effect on how these techniques are used (Greene. 1991. p54). Desk Top Surveys: The desk top survey is office based and uses existing documents such as maps, historical documents, previous archaeological records, pictures and literature, all of which can all provide hints and references to archaeological sites. Maps can be used to locate sites, and are among the most basic resources available to the archaeologist. Early 16th century maps are not always to scale but can be very useful, Ordnance Survey started publishing maps in the early 19th century and, by analysing a succession of maps of an area, much can be learnt from the changes in use of the land and buildings. (Grant et al, 2002. p8). Old tithe maps and terriers, usually found amongst the deeds and papers relating to the ownership and management of estates and properties, may offer insight about forgotten sites (Barker, 1993). Although the majority of early records have not survived, there is still a wide range of available which the archaeologist may find of value. Legal records, including wills and cou rt records, can provide boundaries of ownership and clues to the functions of buildings. The Domesday Book and other tax records and tithe awards can identify the economic use and boundaries of land, Pictorial records such photographs paintings, and engravings, and descriptive accounts written in books, diaries and travelogues can all be of value. Of particular interest is the work of William Stukeley (1687 1785), an accurate and observant recorder who travelled extensively throughout Britain, and William Camden (1551 1623),whose thorough and detailed descriptions were published in the first general guide to the antiquities in Britain, ‘Britannia in 1585 (Greene pp24 27). These records can be freely found in museums, libraries and private collections and may offer a rare record of an archaeological feature. Details of any previous archaeological excavations, finds and previous survey results are all held in local SMR and national NMR offices and can offer insight into possible sites for exploration. There is often much truth hidden in the legends and stories of antiquity and a study of these may provide a clue to a forgotten or place. Most traditions and myths are founded on real people and places which, over time, can become exaggerated and unbelievable. (Grant et al. 2002. p8). By sifting the embellishment from these legends the archaeologist is often left with a helpful factual narrative. This is a cheap and effective way of gleaning information, but it can be time consuming. During interviews with local residents in Kythera, Greece a vast amount of anecdotal information was generated on the use of the landscape of the island, its abandonment and reuse, and the connections between people, villages and churches which all helped to place archaeological work into context (Johnson Wilson. 2003). The desk top survey is of particular value where investigations are part of the planning process to ascertain whether there are likely to be archaeological remains which could be lost or threatened as a part of the building and development of the land. (Grant et al 2002. p6). Many historical records are free to access and can be found in libraries, museums, County Records and Archives Offices, on the internet, at Local and National Sites and Monuments Records offices and in private collections. Surface Surveys These are visual surveys which seek to find traces of possible sites and are carried out, most usually, on foot. A surface survey can be systematic or unsystematic, although the most commonly used, is a systematic approach (Renfrew Bahn. 2008. p78). The purpose is to make a survey of archaeological finds within an area to determine if they might point to past human activity (Lynch. 2006). A grid is normally laid out on the ground to aid mapping and a team of walkers go over each area on the grid, recording sites and finds. The overall record of the types and scatter of the artefacts found can give a good idea of the age of a site and its possible previous uses (Adkins et al 2008). Fieldwalking is an effective and relatively cheap way of surveying land and has a vital place in the discovery of archaeological sites. Once the finds are identified and analysed, the data can also help to provide information about the date of a site and its possible functions. Results are generally more reliable where the region is walked repeatedly as a long term project (Renfrew Bahn. 2008. p 79). It does have some limitations in that different fieldwalkers may have differential types of collection across the same sight. Fieldwalking works best on arable land, but needs to be carried out at times in the arable cycle when vegetation is low. (Grant 2002). Tesserae found during field walking at Rowler Manor in Croughton, Northamptonshire led to the discovery in 1991 of a Roman Villa along with a mosaic pavement (Dawson, 2008) Geochemical and Geophysical Surveys The activity of humans significantly alters the geochemical composition of soil, and the archaeologist can use chemical testing to determine areas of alteration to the soil by human activity. The most common geophysical test is phosphate analysis. This chemical is present in most living things and the presence of domesticated animals, people and plants in a landscape will increase the concentration of phosphates in that landscape. Areas of high saturation of phosphates can then be explored further to ascertain the significance of the activity (Renfrew Bahn. 2008. p105). At Plas Gogerddan, Ceredigion in Wales, geochemical analysis was used to determine that burials on this Early Christian Burial site could be identified using phosphate analysis and possible grave sites of further burials were recorded (Murphy 1992). Geophysical surveying has developed considerably over the last few years and is used with great success in archaeological site prospection. There are two main methods of geophysical surveying, these are electrical resistively and magnetometery (Bowden 1999. p 120). Resistivity surveying involves passing an electrical current through probes set into the ground, and is based on the ability of sub-surface materials to conduct that current, Generally, higher resistance features such as buried walls have a limited moisture content and infilled ditches and pits which retain moisture will give lower readings. (Reference) The technique is especially suited to the discovery of stone structures. Its success is affected by local geology and also the weather conditions. Very dry or very wet conditions, as well as variations in the temperature can affect the quality of the results as they affect rate of flow of the electric current. The resistivity equipment is heavy to use and the survey can take some time to complete, but this is a cost effective method of survey. Magnetised iron oxides are present in the soil and past human activity alters and redistributes these, creating stronger and weaker responses which can be detected as magnetic anomalies. It is very portable and good for rapid surveying of land. The results produced can be very detailed and they are very useful for identifying buried ditches, pits, kilns and hearths. (Reference) The subsoil of the land can influence the results; the most responsive soils being are chalks and limestone. Igneous subsoils are the most difficult to investigate with this technique and the results on clay soils can be erratic. Resistivity and magnetometry techniques were used in karstic terrains in County Cork, Ireland, which identified the position of a previously unknown cave (Gibson et al, 2004). A number of newer techniques including Ground Penetrating Radar (GPR) and Geographic Information Systems (GIS) are also available and becoming popular tools for the archaeologist. GPR was developed for use in defence and engineering. It is an expensive process and is of greatest value where buried deposits are close to the surface of the soil. It has the benefit that it can take readings through tarmac surfaces, and therefore is useful in urban environments (Grant et al. 2002). GIS is a powerful computerised mapping system with the ability to analyse quantitative data, which is useful for plotting scatters of finds and test hypothesis. GIS was effectively used at Tel Shiqmona, Israel, to conduct coastal and marine surveys and to evaluate the potential of Maritime trading with the Phoenicians (Breman. 2003) Aerial Surveys The use of aerial photography was pioneered by O G S Crawford, an Archaeologist and Observer in the Royal Flying Corps during Word War 1. Crop marks, soil marks and shadow marks all cause patterns which can be observed from the air. Most aerial photographs for archaeology use are taken at an oblique angle which give better views of a site, although they do distort the perspective. It is important to include a landmark in the photographs in order to provide a fixed point for mapping a site (Riley 1982). Aerial Photograph of Crook Laithe Settlement, Linton, Yorkshire This technique is most effective on arable land and upland areas, least effective on heavily ploughed land and ineffective on heavily built up areas and land with plastic covering over crops. Aerial photography is valuable to the archaeologist and an immense number of archaeological discoveries have been made using this method (Riley, 1982). In a survey in Augacatel, Mexico, where heavy jungle prohibited the economical use of ground surveys, 25 photographs were taken revealing up to 63 possible man made structures (Matheny, 1962) The weather conditions are important and photographs are best taken when the sun is low in the sky (early morning or evening) on a clear day, as the shadow marks will show up best under these conditions (Adkins 2002). The costs of flying are expensive, but since the equipment and film are comparatively cheap and large distances may be covered in one flight, this is an effective and crucial technique to employ in archaeological prospection. In addition to these techniques, some sites are discovered quite by chance. In 1985, a farmer found a number of bones and a small round lead object on a sandbank in Orkney. After showing his finds to an archaeologist, this lead to the discovery of a Viking boat burial (Towrie 2010). Whilst digging a well, some peasants unearthed fragments of terracotta, which lead to the discovery of arguably, one of the most spectacular discoveries of the 20th century, The Terracotta Army of Qin Shi Huang in China (Tianchou 1996). The high cost of archaeological excavations mean that it is important for the archaeologist to know where to dig in order to avoid expensive mistakes. The techniques outlined above all assist the archaeologist in the discovery of sites in the landscape, so that future excavations can be carried out in the most cost and time effective manner. ‘It is remarkable how much can be revealed about a site without excavation (Greene 1991. p 42). References Adkins, R L and Leitch, V. 2008. The Handbook of British Archaeology (revised edition). London. Constable Robinson Ltd. Barker, Philip. 1993. Techniques of Archaeological Excavation. 3rd Edition. London. B.T. Batsford Ltd. Bowden, Mark (Ed.). 1999. Unravelling the Landscape. An Inquisitive Approach to Archaeology. Stroud. Tempus Publishing Ltd. Breman, J. Journal of GIS in Archaeology. Volume I. APRIL, 2003. Marine Archaeology goes Underwater with GIS. Dawson, M. 2008. Northamptonshire Archaeology. Vol 35 2008. Excavation of the Roman Villa and Mosaic at Rowler Manor, Croughton, Northamptonshire p 45 93 Gibson, P.J. Lyle P., George D.M. Aug 2004 Journal of Cave and Karst Studies, v. 66, no. 2, p. 35-38. Application of resistivity and magnetometry geophysical techniques for near-surface investigations in karstic terrains in Ireland. Grant, J. Gorin, S. Fleming, N. 2002 The Archaeology Coursebook. London, Routledge Greene, Kevin, 1991. Archaeology. An Introduction (Revised Edition). London, B T Batsford Ltd. Johnson, I Wilson, A. Journal of GIS in Archaeology. Volume I. APRIL, 2003. Making the Most of Maps: Field Survey on the Island of Kythera Lynch, Tim. Nov 2006, British Heritage; Vol. 27 Issue 5, p52-54, 3p Matheny, R.T. American Antiquity, Vol. 28, No. 2 (Oct., 1962), pp. 226-230. Value of Aerial Photography in Surveying Archaeological Sites in Coastal Jungle Regions Published by: Society for American Archaeology Murphy, K. (1992) Archaeological Journal, Vol 149, pp. 1-38. Renfrew, C Bahn, P. 2008. Archaeology: Theories, Methods and Practice. (5th Edition). London, Thames and Hudson Ltd. Riley, D.N. 1982. Aerial Archaeology in Britain. Aylesbury, Shire Publications Limited. Tianchou, Fu (ed.) 1996. The Underground Army of Emperor Qin Shi Huang. Beijung. New World Press Towrie, Sigurd: 2010. The Orkney Jar. http://www.orkneyjar.com/history/scarboat/index.html [accessed 8th March2010]

Francios Rabelias Essay -- essays research papers

In Italy, early 1300s, a cultural movement began. This period of time is known as the Renaissance, an age of reborn interest in the arts. During this time artist emerged with paintings that recognized daily life, in contrast with paintings of holy and importain people just a few years earlier. Artist began to paint in three dimensions, writers began write satires, and they started blending their opinions into their stories. They became concerned with human welfare, humanism. “ Humanism was a program of study rather than a unified philosophy. It stressed the studia humanitatis, or humanities, which included grammar, rhetoric (the art of persuasive argument), poetry, history, and moral philosophy. It was designed to make the Christian well-rounded and virtuous. '; People like Michangelo, Leonardo da Vinchi, Lorenzo de Medici, Raphael,and St. Thomas More were humanists. They were concerned with human welfare, this is the reason why it is represented in there works. The one I am going to focus on is Francios Rabelias. Rabelias was a writer. Over time many of the information we have about him as been lost or destroyed. “We have most of his works, but it is believed there is more. '; Below I have listed a believed chronology of Rabelias, it may have inaccurate due the lack of information on Rabelias. “1494 Now the Generally accepted date of Rabelias’s birth, although at times it has been published back as far as 1483. Born at La Devini...

Discuss the View That Children Always Suffer When Both Parents Work Essay

As more and more parents try to work at the same time, problem arises: Do their children suffer when both of them don’t have enough time to take care of their children? It seems depends much more on the children, especially their attitudes towards this issue. Children will probably suffer a lot when they are young (below 12 years old) and both parents are at work. This is because they are not old enough to take care of themselves. They need their parents’ support, both mentally and physically. If parents neglect the growth of their children, it is quite possible that their children will get some bad habits from outside (eg, friends, medium), as they are not mature enough to distinguish right and wrong. And they need their parents’ consistent guidance to help them to be the best person they can be. Adolescent will suffer if they are not that self-controlled and both parents work. They can easily run wild when both parents don’t pay much attention about them. Their academic results may be adversely affected. Also, lots of problems will arise, such as skipping school, teen pregnancy and smoking. When both parents work, they may not have enough time take care of their children. And it seems that there is a gap between them and their children as they don’t have enough time to interact with their children. They may not take action in time when their children have misbehaved. And these may be reflected in poorer academic performance by the children, less attention given to their children’s health problem and higher rate of behavior problems of their children. However, if the children are well self-controlled and quite positive about the fact that both of their parents work, it seems to be a good chance for them to become more independent. Children at times will need to learn to do things on their own so it will not be a difficult task for them when they reach adulthood. As they may have already learnt lots of important skills (eg: cooking, self-sufficiency), which they have to learn when they become adults. It also leaves their children a space for them to develop independently when both parents work. To support the family is probably the main reason why both parents work. Actually children are benefited from this. When both parents are employed, they are able to earn more money to raise their children and support the family. They can provide a better living surrounding and a better education environment for their children. Of course, children will suffer when both parents work as they may not get enough care from their parents. However, at the same time, they will also benefit in other aspects, such as better education environment and healthcare system. Compared the gain and loses, I think children will lose more than what they have gained. Who wants to live without their parents when they are young, even though they know it maybe for their own good?