Audit Assurance for Practice & Theory - myassignmenthelp.com

Question: Talk about theAudit Assurance for Practice Theory. Answer: Diagnostic systems are the action which empowers the inspector to find out proof for leading review exercises for an association. These are the strategies which give the information about the realness of the exchange embraced by the association to carry on its exercises. It is useful in confirming that the exchanges are veritable as well as embraced for directing the exercises of the business association. So as to get ready arrangement and to learn the bearing where the review action is to be led inspector performs various techniques in a far reaching way to check the exchange which are not identified with the organization, check whether there is any change in the previous years by the organization (Christensen, et. al., 2012). These diagnostic strategies fill in as a proof to perform arranging. This helps the reviewer in taking choice about the exercises which are to be profoundly checked and which are taken as less concern. Based on results on diagnostic techniques of reviewer get the information about the quality of the inside control strategy of the organization. It's based on this movement it is discovered that inward the reviewer can design the review as indicated by the outcomes got. In the event that if evaluator comes into information that inner control methodology are frail and the zones which are should be checked in detail then the reviewer uncommonly contemplates the thing in detail. Scientific methodology a significant in directing Audit and getting ready report by the reviewer so as to give valid and reasonable perspective on the fiscal summary can be given. Directing the test on the exchanges helps the reviewer in deciding the extortion and blunder led by the organization or misquotes in the budget reports (Brown-Liburd, et. al., 2015). In the current case organization is paying digital book stockpiling expenses which have been considerably expanded from 2013 to 2015. To check the practicality of the charges paid the examiner should check the past records and the adjustment in Trend of the organization. Awful obligations have been expanded from the previous years so the examiner should check the expansion in number of account holders and the explanation behind the default of the due sum. Why the organization has not had the option to gather the sum from the indebted individuals in past years which has prompted the expansion in arrangement for terrible and far fetched obligations of the organization. So as to check the money accessibility of the organization it is important to check the real offset with the clerk and teller with the money articulation and bank explanation. It is likewise important to check the base parity the clerk ought to have and the territories where he is utilizing and applying the money. It is additionally important to check the genuine offset of stock with the organization. Genuine check ought to be embraced for the stock in the distribution center where the stock is kept and coordinating it with the real equalization in books of records. It is additionally critical to check the installment made to worker so that and you installment ought not be made to them which are outside the organization's strategy. Ladies ought to be made on the genuine receipt got from the representatives for the installment made by them. Inspector should check the premise on which the installment is made to them to check the quality of the inside control arrangement of the organization. Every one of these strategies give us the outcome to the investigative method applied on the review procedure. These outcomes help the inspector to design the review and territories which are to be taken significant worry by him. Based on plan made and the review movement led the reviewer readies the report which shows the valid and reasonable perspective on the fiscal summary (Budescu, et. al., 2012). Evaluator needs to confront numerous natural dangers while leading review for any association. Inborn hazard are the hazard which difficult to identify by the evaluator as these hazard are reliant on the structure of the organization and are difficult to be kept away from. On the off chance that the inside control arrangement of the association is solid the innate hazard will be less and the other way around. Two sorts of inborn hazard in DIPL which go about as natural hazard seem to be: Isolation of obligations: This is where the exercises are appropriated to various workers with the goal that a solitary movement isn't taken care of by a solitary individual. This decreases the odds of leading misrepresentation by one individual as the movement is partitioned between various individual so one individual don't have all the power to deal with exchange. In the current case the organization isn't isolating their obligation which makes inalienable hazard for the reviewer as he needs to pass judgment on this hazard and the blunder which can be made while recording exchange. Misquote: This can occur in an association whether enormous or little. Any individual leading bookkeeping movement can make mistake while recording exchange whether purposefully or not deliberately. So this becomes inborn hazard for the association and for the reviewer also. To defeat with this mistake inspector should check the capacity of the individual named for recording and leading bookkeeping movement. This will help the examiner in discovering the level of blunder which can happen in the books of records and fiscal summaries. The above innate hazard influences the assessment of inspector as the examiner is completely founded on the aftereffects of the review movement led by him. This will likewise influence the valid and reasonable perspective on the fiscal summary of the organization. DIPL is a firm leading printing movement. The structure takes arranges through online premise so it is essential to check the real conveyance with the requests got and ought to likewise perform manual action in recording every one of these exchanges up on orders being conveyed. This will assist the structure with matching the requests got the conveyance is made. This will likewise diminish the odds of misrepresentation in the association. This additionally influences the announcing of fiscal summaries by the firm. The Other significant issue with the firm face is the chronicle of stock as the stock is requested from various nations Australia just as some other Asian nations. So it is imperative to record the exchange according to the cash required. Change of money ought to be appropriately made and the evaluator should check the odds of misrepresentation submitted by the association in changing over the estimation of stock to the home cash (Hammersley, et. al., 2011). All the above blunders influence the assessment of the evaluator and the review movement directed by him. Evaluator sees depend on the outcomes acquired by the review system and if misrepresentation and mistake is available in the fiscal report it will be hard for the inspector to give valid and reasonable view on the budget summary. In the event that this blunder isn't identified by the inspector in due time it will influence the detailing of the reviewers report and the supposition would not be valid and reasonable for the partners. So it is exceptionally important that the inspector ought to speak with the individual accused of administration and should address the blunders and misrepresentation recognized by him. Just when the inspector find that the fiscal summary are liberated from misquote then just clean report can be readied. References Earthy colored Liburd, H., Issa, H., Lombardi, D. (2015). Social ramifications of Big Data's effect on review judgment and dynamic and future research directions.Accounting Horizons,29(2), 451-468. Budescu, D. V., Peecher, M. E., Solomon, I. (2012). The joint impact of the degree and nature of review proof, materiality limits, and misquote type on accomplished review hazard. Reviewing: A Journal of Practice Theory, 31(2), 19-41. Christensen, B. E., Glover, S. M., Wood, D. A. (2012). Outrageous estimation vulnerability in reasonable worth appraisals: Implications for review affirmation. Evaluating: A Journal of Practice Theory, 31(1), 127-146. Hammersley, J. S., Johnstone, K. M., Kadous, K. (2011). How review seniors react to uplifted extortion hazard?. Reviewing: A Journal of Practice Theory, 30(3), 81-101.

Youth Strength Training: Facts and Fallacies Essay

Individual Trainings Presentation Question One  It is basic for people, both athletes and people, as a rule, to be adaptable. For a person to be named adaptable, the individual in question ought to be able to travel through a specific ROM (scope of movement). Extending is one of the normal activities utilized by competitors and individual to accomplish flexibility(Berg, 2012). To arrive at a given increment in the scope of movement, two components, either extending or different techniques, are used. There are two classes of extending; dynamic extending and static extending. Dynamic extending contains sorted out developments through the dynamic scope of movement for a joint. Static extending is the place a joint is moved as far as possible of its range during the stretch situation for a static time.  Stretching is affirmed to be one of the activities that help improve adaptability in competitors and the populace, by and large. This improvement are grouped into three classes; Joint adaptability, hamstring adaptability, and calf adaptability. In this classifications, extending by and large improves the scope of movement in joints, hamstring is effective at various places of extending, and calf extending improves lower leg dorsiflexion(Wuest, 2011).  A general work out regime ought to have extending exercise at directed rates to keep away from weakness. Extending is done toward the start of the activity and toward its finish. This is significant for the members of the program to trigger their muscles for training and to loosen up them after the meeting.  Apart from improving adaptability, extending is likewise significant for muscle creating. It is deductively demonstrated that standard extending activity and taking enough water prompts muscle’s improvement. Extending is additionally utilized for a cooling after an incredible instructional course since it diminishes irritation and weakness. It likewise significant in light of the fact that it helps in joint turns since it triggers the joints grease process. Question Two  Periodization is a sorted out strategy for a preparation period for a person to accomplish significant information and abilities required for individual progress(Berg, 2012). The methodology involves tolerantcycling of various preparing program viewpoints inside indicated times of time.Periodization allows to successively extend abilities, information, and disposition towards one’s turn of events and development through an instructional course.  As a procedure, periodization has a few parts .that add to its prosperity. Be that as it may, regular parts incorporate recurrence, force, term, and volume. Recurrence includes the occasions an activity is done in a steady manner. Force segment of periodization is the uniqueness among people intermsof diligence, capacities, and characters towards the exercise(Wuest, 2011). This segment is the progressive improvement from essential preparing to increasingly exceptional activities as the body embraces to cutting edge rehearses. Term angle is the entire time required for one to finish a specific degree of preparing. In conclusion, volume is the spread of training required for one to attempt during a specific instructional course. Volume is tied in with abstaining from taking an excessive amount of activity that may cause exhaustion or taking little sums that might not affect the person. Models in which periodization can be used incorporate cyclists preparing, weight lifters practice meetings, and during the time spent kid development. This movement is significant for everybody since it is the best methodology that yield results to a given preparing. It is additionally comprehensive of different viewpoints like subjective practice which render it significant over the separation of any populace. Question Three  After doing an investigation of five unique articles, one of the regular fantasies examined incorporate; before doing any activity one needs to do stretches(Rosen, 2014). The articles writers accept that extending is fundamental for muscle advancement and as a physical issue counteraction work out. The media bolsters this error to make it valid by contending that extending makes the muscles tired by 30%(Muella, 2013). This unfriendly effect brings down the volume, serious, and recurrence of activity. Extending is said to make strain which makes the persona preparing defenseless for injuries(Yeh, 2013). Thusly, to legitimize this deception, strolling and lifting light loads is suggested for people getting ready for substantial instructional courses. Extending ought to in this manner be done toward the finish of the preparation session(Faigenbaum, 2012).  The media should state, that extending is definitely not an obligatory starter practice before taking an overwhelming work out(Goudreau, 2012). It ought to be done toward the finish of an activity to ensure that the muscles unwind and reduces weakness. It ought to likewise state different techniques for heating up and setting up the muscles for an overwhelming work out. By referencing these angles, the media will prevail with regards to making the false notion right. Question Four  Exercise has the two advantages and dangers among the youthful age. A portion of the advantages of training among the adolescent incorporate; constructing and supporting solid muscles and bones, it directs the chance of creating incessant sicknesses, for example, diabetes(Milani, 2011). Youth who practice at ordinary interims has the advantage of staying away from corpulence issues. Practice is additionally significant among the adolescent since it diminishes uneasiness and gives them a decent territory of mind.Exercise has likewise demonstrated to impactsly affect scholastics execution of the young as it builds their degrees of mindfulness.  Despite the numerous advantages related with practice and the adolescent, practice additionally present hazard to the young. Overwhelming preparing can cause hindered development in the youths with less created muscles. Preparing will in general expend a lot of their time and it might affect their scholarly presentation contrarily.  Weight preparing is ok for the adolescent in the event that it is executed securely and effectively. Be that as it may, dangers exist if the adolescent don't put it thought fundamental measures for their safety(Milani, 2011). Such dangers are relieved by setting rules and customized practice meetings for the youths. References Berg, K. (2012). Fundamentals of Research Methods in Health, Physical Education, Exercise Science, and Recreation (Point (Lippincott Williams and Wilkins)) . New York: Lippincott Williams and Wilkins Publishers . Faigenbaum, A. (2012). Youth Strength Training: Facts and Fallacies. American Colledge of Sports Medicine, 1. Goudreau, J. (2012). Avery D. Faigenbaum. Forbes Magazine, 1. Milani, M. (2011). Is Weight Training Safe For Today’s Youth? Complete Human Performance Preparing Youth Today, 1. Muella, J. (2013). The Top 6 Fitness Myths and Truths. SparklePeople, 1. Rosen, P. (2014). 8 Health Lies Trainers Tell. FitnessMagazine, 1. Wuest, D. (2011). Establishments of Physical Education, Exercise Science, and Sport. New York : McGraw-Hill Humanities/Social Sciences/Languages. Yeh, I. (2013). Reality with regards to basic wellness legends. Wellbeing Newsletter, 1. Recovered from http://www.health.com/wellbeing/exhibition/0,,20765578,00.html Source record

Love Quotes

Love Quotes “Love is just a word until someone comes along and gives it meaning.”“Every man is afraid of something. Thats how you know hes in love with you; when he is afraid of losing you.”“Love is like an earthquake-unpredictable, a little scary, but when the hard part is over you realize how lucky you truly are.” “The love that lasts the longest is the love that is never returned.” William Somerset Maugham “For it was not into my ear you whispered, but into my heart. It was not my lips you kissed, but my soul.” Judy Garland“One of the hardest things in life is watching the person you love, love someone else.”“If you love somebody, let them go. If they return, they were always yours. If they dont, they never were.”“Trying to make someone fall in love with you is about as pointless as trying to control who you fall in love with.”“It takes a minute to have a crush on someone, an hour to like someone and a day to love someone but it takes a lifetime to forget s omeone.”“Laugh as much as you breathe and love as long as you live.”“To the world you may be just one person, but to one person you may be the world.”“I love you not because of who you are, but because of who I am when I am with you.”“You dont love someone for their looks, or their clothes, or for their fancy car, but because they sing a song only you can hear.”“It hurts to love someone and not be loved in return, but what is the most painful is to love someone and never find the courage to let the person know how you feel.”Do you know a good love quote? Please add a comment!

A Critique of Cloud and Townsend - 1359 Words

A Critique of Cloud and Townsend A Critique of: Boundaries in Marriage by Dr. Henry Cloud and Dr. John Townsend In their book, Boundaries in Marriage, the authors, Cloud and Townsend, present a theoretical model for maintaining healthy relationships, specifically marriage relationships. This examination of Cloud and Townsend’s approach to maintaining healthy relationships summarizes both the theoretical and theological orientation of their proposed model, compares their approach to the model proposed by Sandra Wilson in her book, Hurt people hurt people, and considers the model in the context of Dr. Hawkins concentric circle theory of personality, and parents a critique with regard to some’ of the perceived strengths and†¦show more content†¦They suggest that living in accordance with these laws will foster success while rebellion against the laws will produce consequences. The ten laws, â€Å" 1) sowing and reaping, 2) responsibility, 3) power, 4) respect, 5) motivation, 6) evaluation, 7) proactively, 8) envy, 9) activity, 10) exposure† (Cloud amp; Townsend, 1999, p.p. 37-58) define Godly principles of relationships. Additionally, the authors assert that the values we hold have enormous implications for the establishment of boundaries, they state, â€Å"your values make sure that certain bad things are not present in the marriage and that certain good things are† (Cloud amp; Townsend, 1999, p.107). As this is the case Cloud and Townsend (1999) identified six values that are promoted in scripture and that they believe produce great boundaries in marriage. Those values include, â€Å"love of God, love of your spouse, honesty, faithfulness, compassion and forgiveness, and holiness† (Cloud amp; Townsend, 1999, p.112). A Critique of Cloud and Townsend Strengths of Cloud and Townsend In many ways Cloud and Townsend’s (1999) approach to developing and maintaining healthy relationships is comparable to the model of change proposed in Dr. Wilson’s book Hurt people hurt people. Although Dr. Wilson (2001) takes a much etiological approach to addressingShow MoreRelatedTheory Critique: Cloud and Townsend1533 Words   |  7 Pagesï » ¿ Theory Critique: Cloud and Townsend B. J. Liberty University Theory Critique: Cloud and Townsend Summary Dr. Cloud and Dr. Townsend (1999) have created a comprehensive work titled Boundaries in Marriage. In this book they have outlined what boundaries are and what can be done to create healthy boundaries within a marriage. First, let’s look at the definition of boundaries. Cloud Townsend (1999) define this as â€Å"a property line† (p. 17). 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Later he writes, â€Å" Think of a cloud, as being holy you cannot love it but think of a holy man within the cloud love springs up in our thought, for to think of holiness distinct from man is impossible to the affections. Thought alone can make monsters, but the affections cannot† (Green, p.123). This further explains that Blake felt God was loveRead MorePersonal Theory Paper3660 Words   |  15 Pagesthe development of my personal theory on Christian Counseling. I use many scriptural references to support my beliefs and stress the importance of gaining wisdom and knowledge from the bible. It incorporates all of the presentations, readings, and critiques I did at Liberty University’s Theology and Spirituality in counseling course. I talk about how I integrate Psychology, Theology, and Spirituality into my Christian counseling and believe that they all have a lot to offer the Christian counselor.Read MoreThe Integration of Christianity and Psychology3666 Words   |  15 Pagesyourself the truth. Minneapolis, MN: Bethany House Publishers. Cloud, H., Townsend, J. (1999). Boundaries in marriage. Grand Rapids, MI: Zondervan. Crabb, L. J. (1986). Effective biblical counseling: A model for helping caring Christians become capable counselors. Grand Rapids, MI: Zondervan. Hart, A. D. (2001). The anxiety cure. Nashville, TN: Thomas Nelson. O’Hare, C. (1991). The Basics of Counseling Theories and How to Critique a Counseling Theory from a Christian Perspective [PowerPoint slides]Read More Some Notes Concerning Affections and the Sublime in the Work of Jonathan Edward4475 Words   |  18 Pagesof God, and his justice of eternally disposing of men, according to his sovereign pleasure. But never could give an account, how, or by what means, I was thus convinced. (283) And later, And as I was walking there, and looked up on the sky and clouds; there came into my mind, a sweet sense of the glorious majesty and grace of God, that I know not how to express. (285) Both examples show Edwards’s willingness to admit that he cannot know the source of God’s majesty nor comprehend the natureRead MoreProject Mgmt296381 Words   |  1186 PagesUniversity–Federal Way; and Oya Tukel, Cleveland State University. In the fifth edition we continue to commit to improving the text content and improving instruction of project management. We are grateful to those reviewers who provided helpful critiques and insights on the fourth edition, which helped us prepare this revision. The reviewers for the fifth edition include. Gregory Anderson, Weber State University; Dana Bachman, Colorado Christian University; Alan Cannon, University of Texas, Arlington;

The Classical World Essay - 566 Words

The Classical World The Classical World made many contributions to the development of science, literature, and ethics. These contributions have influenced the modern world today. Many mathematicians, astronomers, and scientists contributed to the development of many of the luxuries we enjoy today. Homer, author of The Iliad and The Odyssey, made contributions to the field of literature through his writing. In the field of ethics, many philosophers from the Classical World contributed to the standards, values, and principles of our society today. Some of the major contributions from the Classical World is in the field of science. Mathematicians, astronomers, and scientists made important contributions that formed the basic element of†¦show more content†¦Homer, author of The Iliad and The Odyssey, affected prose and poetry through his writing of Homeric poems. Sophocles, a playwright, quot;presented many changes in Greek Drama.quot;3 These changes led to the development of more actors in a play and the addition of more scenery. Accordingly, these changes have influenced modern day movies in that they have more actors. Since the Classical World contributed to the fields of science and literature, it also helped develop the fields of ethics. The standards, values, and principles of a society were also contributed by various philosophers of the Classical World. Pythagoras founded the quot;Rosicrucian Fellowship,quot; a religious and philosophical school. One of the three main rules of this school was, quot;No eating beans or meat,quot; which most likely influenced the idea of the modern day vegetarian. Wanting people to think for themselves, Socrates did not want the people of his time to quot;imitate their elders.quot;4 To Socrates, quot;people should depend on reason and logic to guide their lives.quot; 4 These beliefs have contributed to the development of ethics. Also these beliefs have influenced the basic thinking and making decisions of man. In these three fields, the Classical World made many contributions. The Classical World made many contributions to the fields of science, literature, andShow MoreRelatedThe World Of The Classical Solar System1408 Words   |  6 PagesLast July, NASA’s New Horizons spacecraft flew by Pluto, the last unvisited world of the classical solar system. As the largest known member of the Kuiper belt, Pluto is also the gateway to a new frontier, a scarcely studied collection of primordial icy bodies far from the sun that constitutes the â€Å"third zone† of the solar system after the realms of the inner rocky planets and the outer gas giants. Like most first glimpses of new frontiers, Pluto held so many surprises for New Horizons that theRead MoreThe Origin Of The Classical World On Geography Essay2440 Words   |  10 PagesInca Empire. 2. Ptolemy s Geography: It was the work of Ptolemy, an astronomer who lived in the Roman Empire in the second century. It summarized the knowledge of the classical world about geography. It was more accurate than medieval cartography, as it showed the world as round; however, since the Americas were unknown, the world resulted much smaller. Ptolemy’s Geography, merged with the latest information from mariners, constituted the maps that European explorers used in their expeditions. 3Read MoreClassical Music And Its Influence On The Modern World1430 Words   |  6 Pages There are many types of music in the world, with many different artists, backgrounds, and stories to tell. Every genre holds within itself a message, and this message shows a glimpse of the past as well as the possibilities of the future. People everywhere love music for these reasons and more, and I love one style of music in particular: a style that brings me comfort, makes me question the world, and gives me insight as to who I am. Classical music describes a genre that, for me, means more thanRead MoreClassical Finance : The Backbone Of The Financial World1414 Words   |  6 PagesFor several decades, classical finance has been considered to be the backbone of the financial world. In the 1960s-1970s, many traditional financial theories and concepts were established with the help of asset pricing results found by various famous researchers, such as Merton (1973) and Black and Scholes (1973) . 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Classical musicRead Moreworld Hisotry DBQ on post-classical period1074 Words   |  5 PagesPrinciples and Religions of the Postclassical Period While in Islamic, Chinese and part of Muslim believe in the principle of treating women as equal counterparts to their men, that the men support the women and that women are able to manage finances of the family, weather the man was dead, stupid or overbearing, and in Eastern, Western Europe and part of Muslim believe that the treatment of women is that they are less than a men, they are stupid because their obligation is not filled becauseRead MoreInfluence Of The Classical World Upon Dante s The Inferno1320 Words   |  6 PagesThe Influence of the Classical World Upon Dante’s The Inferno Dante Alighieri, an Italian poet and writer of the 13th century, creates a fictional account of his visions of his journey through Hell. His background as a Catholic influences his life and his writings, including The Inferno. He uses the historical and political events of his lifetime to influence his writings as well. Dante is educated and very familiar with the history and literature of the classical world. In The Inferno, he expressesRead MoreBen Hur : A Classical World Film That Represents The Ancient Roman Civilization1815 Words   |  8 PagesIntroduction to Essay The movie, Ben-Hur is a classical world film that represents the ancient Roman civilization. The film was directed by William Wyler as an epic historical drama movie in 1959. The main cast features Charlton Heston who plays the role of Judah Ben-Hur, Stephen Boyd as Messala, Jack Hawkins as Quintus Arrius, Haya Harareet as Esther and Hugh Griffith as Sheik Ilderim (Wallace 5). The plot idea pegs back to the beginning of the 1st century where a merchant and a rich Jewish princeRead MoreThe Crusades Were Important Part Of World History During The Post Classical Era1161 Words   |  5 PagesThe Crusades were an important part of World History during the post classical era. Between 1096 and 1270, the Europeans attempted to acquire Christian sacred areas from the Muslims (The Crusades). Supported by Western Europe, Christian armies were sent to take over the Holy Land and other surrounding areas (Crusades). The Holy Land surrounds Jerusalem and, to this day, contains sacred sites to Christians, Jews, and Muslims (Crusades). These sacred sites were very important to people of theseRead MoreAP World History Compare and Contrast: The Spread of Christianity and Buddhism in the End of the Classical Period.909 Words   |  4 Pagesï » ¿Compare and Contrast: The Spread of Christianity and Buddhism in the End of the Classical Period. World History AP Christianity and Buddhism are two different religions that developed and spread contemporaneously in during the Classical Period different territories. Both of them share some similarities as well as differences. Both of these religions were founded based upon different principles taught by different people; in Buddhism’s case Gautama Buddha a thinker and in Christianity’s

Statement and Topic Sentence Free Essays

Cause/Effect Outline Your introduction should: get your readers’ attention state the title and author of the novel indicate historical context as applicable clearly identify the cause/effect relationship in the thesis Organize the body of your essay to fit the cause/effect relationship you are analyzing. For an essay that examines one effect with multiple causes l. Introduction A. We will write a custom essay sample on Statement and Topic Sentence or any similar topic only for you Order Now Please write out your thesis statement using a complete sentence. II. Body paragraph #1† Topic sentence identifies cause#l A. supporting details (details†examples/textual support) B. supporting details C. concluding sentence Body paragraph #2† Topic sentence identifies cause #2 A. supporting details Ill. ‘V. Body paragraph #3† Topic sentence identifies cause #3 A. supporting details V. Conclusion For an essay that examines one cause with multiple effects paragraph #1 †Topic sentence identifies effect #1 Body paragraph #2† Topic sentence identifies effect #2 A. supporting details ‘V. Body paragraph #3† Topic sentence identifies effect #3 A. supporting details paragraph #1† Topic sentence identifies cause #1 ‘V. Body paragraph #3† Topic sentence identifies effect #1 A. supporting details V. Body paragraph #4† Topic sentence identifies effect #2 VI. Conclusion OR a. Please write out your thesis statement using a complete sentence. II. Body a. supporting details b. supporting details c. concluding sentence Ill. Body paragraph #2†Topic sentence identifies effect #1 a. supporting details ‘V. Body paragraph #3†Topic sentence identifies cause #2 V. Body paragraph #4†Topic sentence identifies effect #2 Remember, these are Just models to help you organize your essay. You may have more or fewer body paragraphs or supporting details. Do not feel like you have to force your essay to fit these examples exactly! Also remember, topic sentences and concluding sentences make assertions, Your conclusion should: Restate your thesis (without using the same exact wording) Broaden from your character’s examples to the larger historical and world context Leave the reader with a call-to-action/larger lesson that connects to your thesis but is applicable to the world (don’t mention the book) How to cite Statement and Topic Sentence, Papers

Joseph Conrads Heart of Darkness free essay sample

An analysis of the novel and a look at the authors use of imagery. This paper examines the narrative, syntactic devices, and imagery in the novel `Heart of Darkness` by Joseph Conrad. The author examines the novellas psychological journey and argues against past criticisms of its racist and anti-imperialist tone. In the historical context in which it was written, Heart of Darkness seems to be responding to the monstrous activity that was occurring overseas in the mysterious Dark Continent. In the late 1800s, about the time Joseph Conrad wrote the novella, King Leopold of Belgium and other European nations invaded Africa with the goal of converting the natives to Christianity and stripping the continent of its rich supply of ivory. In effect, the civilizing of the Africans developed into a cruel exploitation of their labor and perversion of the land. The anti-imperialistic voice of Marlow, as told by an unknown narrator, resonates with the growing anxiety over the Empire; but his savage portrayal of the Congolese pervades the narrative with a racist tone. We will write a custom essay sample on Joseph Conrads Heart of Darkness or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Since the issue of British imperialism entails African slavery, the position that many critics take, that Conrad is anti-imperialistic and yet racist, would have to be eradicated in order to avoid a contradiction. Conrad honors these contradictions by intentionally confusing questions of race, black and white, good and evil, civilized and savage. Therefore, the heartless portrayal of the empire is not necessarily a literal commentary on history; rather Marlows journey through the mysterious Congo is a metaphorical mapping of the inner workings of human nature in the absence of the imposed restraints of society.

Conservation and Sustainability of Natural Resources essays

Conservation and Sustainability of Natural Resources essays People consume natural resources faster than the planet can renew them. Conservation is a word, concept or a thought process that does not go through a persons mind when they are washing dishes, leaving the toaster plugged in, using paper, or throwing cans in the trash! Websters Dictionary describes conservation as a careful preservation and protection of something; especially: planned management of a natural resource to prevent exploitation, destruction, or neglect. Conservation is so important because we are running out of our worlds most precious resources, such as water, energy, trees, wildlife, and minerals; sustainability is a great way you can help protect our planet for our future. There are three people that will or have gone done in world history for their acts in conservation. Al Gore, Teddy Roosevelt and John Muir. Today, Al Gore is one of our best known Conservationist, or as The Godfather of Green. He cares so much about this planet. He even made a movie called An Inconvenient Truth. This movie is amazing. It is about was is happening to our planet and what will happen to this planet if we are not very careful about how we use and abuse it. Not only was Al Gore a conservationist but he was a Vice President and a Nobel Prize winner. He also teamed up with World Wildlife Foundation and created the National Forest Act which saved a big beautiful forest in Borneo. Al Gore is someone I truly admire; he has stood up for our planet, this country and for each and every one of us. Sure, most people can find the worst in everybody, I feel as if he didnt care about what people thought of him, but what was right for his country and our planet. Another person who felt the way he does was Thomas Jefferson. Thomas Jefferson also in politics actually the twenty-sixth president of the United States thought a lot like Al Gore. President Jefferson was an outdoorsman and a naturalist he also created...

10 Fascinating Facts About Painted Lady Butterflies

10 Fascinating Facts About Painted Lady Butterflies The painted lady is one of the most familiar butterflies in the world, found on nearly all continents and in all climates. They are a favorite subject of study in elementary school classrooms and are a familiar visitor to most landscape gardens. Yet common as they are, painted ladies have some unique attributes.  Here are 10 fascinating facts about the painted lady, or  Vanessa  cardui. 1. The painted lady is the most widely distributed butterfly in the world. Venessa cardui  inhabits every continent except Australia and  Antarctica. You can find painted ladies everywhere from meadows to vacant lots. Its sometimes called the cosmopolitan butterfly, because of its global distribution. Although it is resident only in warmer climates, it often migrates into colder regions in spring and fall, making it the butterfly with the widest distribution of any species.   2. The painted lady is sometimes called the thistle butterfly or the cosmopolitan  butterfly. It is called the thistle butterfly because thistle plants are its favorite nectar plant for food; it is called the cosmopolitan butterfly because of its global distribution. Its scientific name- Vanessa cardui- translates as butterfly of thistle.   3. Painted ladies have unusual migration patterns. The painted lady is an irruptive migrant, meaning that it migrates independent of any seasonal or geographic patterns. Some evidence suggests that painted lady migrations may be linked to the El Nià ±o climate pattern. In Mexico and some other regions, it appears that migration is sometimes related to overpopulation. The migrating populations that move from North Africa to Europe may include millions of butterflies, and migrating populations numbering hundreds of thousands of individuals are common.  In spring, painted ladies fly low when migrating, usually only 6 to 12 feet above the ground. This makes them highly visible to butterfly watchers, but also rather susceptible to colliding with cars. At other times, evidence suggests that painted ladies migrate at such high altitudes that they are not observed at all, simply appearing in a new region unexpectedly.   4. Painted ladies fly fast and far. These medium-sized butterflies can cover a lot of ground, up to 100 miles per day during their migration. A painted lady is capable of reaching a speed of nearly 30 miles per hour. Painted ladies reach northern areas well ahead of some of their more famous migrating cousins, like  monarch butterflies. And because they get such an early start to their spring travel, migrating painted ladies are able to feed on spring annuals, like fiddlenecks (Amsinckia). 5. Painted lady butterflies do not overwinter in cold regions. Unlike many other species of butterflies that migrate to warm climates in winter, painted ladies die once winter hits in colder regions. They are present in cold regions only because of their impressive ability to migrate long distances from their warm-weather breeding areas.   6. Painted lady caterpillars eat thistle. Thistle, which can be an invasive weed, is one of the painted lady caterpillars favorite food plants. The painted lady probably owes its global abundance to the fact that its larvae feed on such common plants. The painted lady also goes by the name thistle butterfly, and its scientific name- Vanessa cardui- means butterfly of thistle.   7. Painted ladies sometimes damage soybean crops. When the butterflies are found in large numbers, they can do serious damage to soybean crops. The damage occurs during the larval stages when caterpillars eat soybean foliage after hatching from eggs.  Ã‚   8. Males use the perch and patrol method for finding mates. Male painted ladies actively patrol their territory for receptive females in the afternoon. Should a male butterfly  find a mate, he will usually retreat with his partner to a treetop, where they will mate overnight. 9. Painted lady caterpillars weave silk tents. Unlike other caterpillars in the genus Vanessa, painted lady larvae construct their tents from silk. Youll usually find their fluffy shelters on thistle plants. Similar species, such as the American lady caterpillar, make their tents by stitching leaves together instead. 10. On overcast days, painted ladies can often be found on the ground, huddling in small depressions. On sunny days, the butterflies prefer open areas filled with colorful flowers.

US Domestic Direct Investment in 2014 Essay Example | Topics and Well Written Essays - 1250 words

US Domestic Direct Investment in 2014 - Essay Example There is ease to which goods and services across the United States national borders. This has made the United States embrace globalization since it is essential for all the economies that rely on data. These flows have been facilitated policies that govern taxation, migration, trade and those that regulate. But the United States would be at the losing end if they did not practice the investment in the local country. There is a need for investment at home so as to be successful in the global market as a full partner. The direct domestic investments include the networks of digital communication, infrastructure, education, and research. The additional investment regions are content, security, production of energy and product development. Domestic investments increase productivity, new jobs, higher incomes and more chances that ensure economic mobility. Direct domestic investment is therefore important so as we get the economic growth that we desire. The year 2014 was characterized by a major portion of investment being experienced from the private companies. The gross direct domestic investment in the first quarter of 2014 was estimated to be about $ 2.952 trillion. This is an improvement from the previous quarter that had a gross of $ 2.905 trillion. This is also a great improvement from the $2.745 trillion in the previous year. This data shows that there has been a steady increase in the direct domestic investment in America as per the year 2014. This is characterized by changes of 1.62%.  

Microeconomics Article Summary Assignment Essay Example | Topics and Well Written Essays - 750 words

Microeconomics Article Summary Assignment - Essay Example Prior to the fall in share price were speculations by three stock exchange experts that offered lower values for the company’s prices. Further speculations noted that the set prices for the newly launched handsets were not as low as Apple claimed, with concerns that such a price level could not attract customers into purchasing the product. iPhone 5S and iPhone 5C were the launched products that yielded the change in stock prices and the company was to stop sales of its previous model of iPhone 5 (Woollaston 1). Another major aspect of the article is claim of dishonesty against Apple as critics noted that while the company presented the product at a cheaper price of $ 99 value, the company did not disclose that this was a contract term with undisclosed monthly payment. China is one of the major markets for Apple but the high price that equals Chinese monthly average salaries may limit the company and its product’s popularity in the country. Existence of other major comp etitors, such as Samsung, in the Chinese market is another threat to the new product launch and its price because they contributed to loss in market control in China to firms like ‘Huawei,’ Lenovo, and Coopland. The new launch also failed to capture immediate interest in the United Kingdom because no companies offered contracts. Besides inability to capture new markets, Apple has lost market control to Samsung. Apple has also reported reduced profit margin in its second quarter though its share price has been fluctuating. The major concern to the company’s trends, as the author reports, is its inability or lack of desire to offer affordable products to its customers (Woollaston 1). Relationship between the article and course concepts Key to the article’s theme is the change in stock price of Apple following announcement of its new products, iPhone 5S and iPhone 5c and the main factor to the shift in stock prices is speculations by brokers and investorsâ₠¬â„¢ perception of Apple’s pricing strategy and potential market control. These factors relate to the course concepts of demand and supply with focus on demand for Apple’s stock. Demand is one of the factors that affect price and increase in demand, with other factors kept constant, leads to increase in a commodity’s prices while decrease in demand identifies with fall in prices. This explains the fall in price of Apple’s shares following announcement of release of the new product and suggest that investors lost interest in the company. Claims by investors that the company is not keen on offering competitive prices confirm this. Another major theme in the article that relates it to the course concepts of microeconomics is the demand for the company’s products into its market control and its profitability. Microeconomic principles of demand provides that price of complementary and supplementary products, people’s income, competition, and expe ctations dictates demand of a commodity and the article identifies all these factors. Apple’s share is a complementary commodity to the company’s product and this is evident as announcement of iPhone prices leads to reduction in share price. Prices of other phone models that are relatively cheaper have also led to un-competitiveness of Apple towards lost market control and poor profitability. Other factors to demand, based on the course concepts, are also applicable to the article and people’

Wide Sargasso Sea and The Color Purple Essay examples -- essays resear

  Ã‚  Ã‚  Ã‚  Ã‚  Problems, along with misery, become apart of life whether you’re willing to accept it or not. For those who have accepted such troubles, have also learned to cope with it one way or another. Antoinette’s character in â€Å"Wide Sargasso Sea† and Celie’s character in â€Å"The Color Purple† have both experienced problems with depression, loneliness, violence, inferiority, racism, and self-identity. It is important for such characters as Antoinette and Celie to express their emotions and have a method of working out there issues.   Ã‚  Ã‚  Ã‚  Ã‚  In the novel â€Å"Wide Sargasso Sea† by Jean Rhys, the character Antoinette is left mainly to her own free will as a child with no friends and relied on herself to find out that there is a world that can be both peaceful and horrifying. In the first part of the novel, we witness Antoinette’s childhood memories. She remembers the racial tensions and disapproval of white Jamaican women because they were not like â€Å"real white people†, wearing French Caribbean fashions. The white people also feared revenge of the ex- black slaves who follow Antoinette and called her â€Å"white cockroach†. Accepted by neither white nor black society, Antoinette feels great shame and left out. Having witnessed her home burnt down by the ex-slaves, the death of her brother Pierre, and her mother falling ill and mad, Antoinette had to go through it alone and begins to talk to herself for comfort. Being rejected by her mother and every...

Blaine Kitchenware

rP os t 4040 OCTOBER 8, 2009 TIMOTHY LUEHRMAN JOEL HEILPRIN op yo Blaine Kitchenware, Inc. : Capital Structure On April 27, 2007, Victor Dubinski, CEO of Blaine Kitchenware, Inc. (BKI), sat in his office reflecting on a meeting he had had with an investment banker earlier in the week. The banker, whom Dubinski had known for years, asked for the meeting after a group of private equity investors made discreet inquiries about a possible acquisition of Blaine. Although Blaine was a public company, a majority of its shares were controlled by family members descended from the firm’s founders together with various family trusts.Family interests were strongly represented on the board of directors as well. Dubinski knew the family had no current interest in selling—on the contrary, Blaine was interested in acquiring other companies in the kitchen appliances space—so this overture, like a few others before it, would be politely rebuffed. No tC Nevertheless, Dubinski was st ruck by the banker’s assertion that a private equity buyer could â€Å"unlock† value inherent in Blaine’s strong operations and balance sheet. Using cash on Blaine’s balance sheet and new borrowings, a rivate equity firm could purchase all of Blaine’s outstanding shares at a price higher than $16. 25 per share, its current stock price. It would then repay the debt over time using the company’s future earnings. When the banker pointed out that BKI itself could do the same thing—borrow money to buy back its own shares—Dubinski had asked, â€Å"But why would we do that? † The banker’s response was blunt: â€Å"Because you’re over-liquid and under-levered. Your shareholders are paying a price for that. † In the days since the meeting, Dubinski’s thoughts kept returning to a share repurchase.How many shares could be bought? At what price? Would it sap Blaine’s financial strength? Or prevent it from making future acquisitions? Blaine Kitchenware’s Business Do Blaine Kitchenware was a mid-sized producer of branded small appliances primarily used in residential kitchens. Originally founded as The Blaine Electrical Apparatus Company in 1927, it produced then-novel electric home appliances, such as irons, vacuum cleaners, waffle irons, and cream separators, which were touted as modern, clean, and easier to use than counterparts fueled by oil, coal, gas, or by hand.By 2006, the company’s products consisted of a wide range of small kitchen appliances used for food and beverage preparation and for cooking, including several branded lines of deep fryers, griddles, waffle irons, toasters, small ovens, blenders, mixers, pressure cookers, steamers, slow cookers, shredders and slicers, and coffee makers. ________________________________________________________________________________________________________________ HBS Professor Timothy A. Luehrman and Illinois Instit ute of Technology Adjunct Finance Professor Joel L.Heilprin prepared this case solely as a basis for class discussion and not as an endorsement, a source of primary data, or an illustration of effective or ineffective management. This case, though based on real events, is fictionalized, and any resemblance to actual persons or entities is coincidental. There are occasional references to actual companies in the narration. Copyright  © 2009 President and Fellows of Harvard College. To order copies or request permission to reproduce materials, call 1-800-545-7685, write Harvard Business Publishing, Boston, MA 02163, or go to http://www. bsp. harvard. edu. This publication may not be digitized, photocopied, or otherwise reproduced, posted, or transmitted, without the permission of Harvard Business School. This document is authorized for use only by Atul Singh at JRE Group of Institutions until June 2013. Copying or posting is an infringement of copyright. [email  protected] harvard. edu or 617. 783. 7860. rP os t 4040 | Blaine Kitchenware, Inc. : Capital Structure Blaine had just under 10% of the $2. 3 billion U. S. market for small kitchen appliances.For the period 2003–2006 the industry posted modest annual unit sales growth of 2% despite positive market conditions including a strong housing market, growth in affluent householders, and product innovations. Competition from inexpensive imports and aggressive pricing by mass merchandisers limited industry dollar volume growth to just 3. 5% annually over that same period. Historically, the industry had been fragmented, but it had recently experienced some consolidation that many participants expected to continue. In recent years, Blaine had been expanding into foreign markets.Nevertheless in 2006, 65% of its revenue was generated from shipments to U. S. wholesalers and retailers, with the balance coming from sales to Canada, Europe, and Central and South America. The company shipped approximately 14 mill ion units a year. op yo There were three major segments in the small kitchen appliance industry: food preparation appliances, cooking appliances, and beverage-making appliances. Blaine produced product for all three, but the majority of its revenues came from cooking appliances and food preparation appliances.Its market share of beverage-making appliances was only 2%. Most of BKI’s appliances retailed at medium price points, at or just below products offered by the best-known national brands. BKI’s market research consistently showed that the Blaine brand was well-known and well-regarded by consumers. It was associated somewhat with â€Å"nostalgia† and the creation of â€Å"familiar, wholesome dishes. † tC Recently, Blaine had introduced some goods with â€Å"smart† technology features and sleeker styling, targeting higher-end consumers and intended to compete at higher price points.This strategy was in response to increased competition from Asian imports and private label product. The majority of BKI’s products were distributed via a network of wholesalers, which supplied mass merchandisers and department stores, but its upper-tier products were sold directly to specialty retailers and catalogue companies. Regardless of the distribution channel, BKI offered consumers standard warranty terms of 90 days to one year, depending on the appliance. No Blaine’s monthly sales reached a seasonal peak during October and November as retailers increased stock in anticipation of the holiday season.A smaller peak occurred in May and June, coinciding with Mother’s Day, a summer surge in weddings, and the seasonal peak in home purchases. Historically, sales of Blaine appliances had been cyclical as well, tending to track overall macroeconomic activity. This also was the case for the industry as a whole; in particular, changes in appliance sales were correlated with changes in housing sales and in home renovation and hou sehold formation. BKI owned and operated a small factory in Minnesota that produced cast iron parts with specialty coatings for certain of its cookware offerings.Otherwise, however, Blaine, like most companies in the appliance industry, outsourced its production. In 2006 BKI had suppliers and contract manufacturers in China, Vietnam, Canada, and Mexico. Do Victor Dubinski was a great-grandson of one of the founders. An engineer by training, Dubinski served in the U. S. Navy after graduating from college in 1970. After his discharge, he worked for a large aerospace and defense contractor until joining the family business in 1981 as head of operations. He was elected to the board of directors in 1988 and became Blaine’s CEO in 1992, succeeding his uncle.Under Dubinski’s leadership, Blaine operated much as it always had, with three notable exceptions. First, the company completed an IPO in 1994. This provided a measure of liquidity for certain of the founders’ desc endants who, collectively, owned 62% of the outstanding shares 2 BRIEFCASES | HARVARD BUSINESS SCHOOL This document is authorized for use only by Atul Singh at JRE Group of Institutions until June 2013. Copying or posting is an infringement of copyright. [email  protected] harvard. edu or 617. 783. 7860. rP os t Blaine Kitchenware, Inc. : Capital Structure | 4040 ollowing the IPO. Second, beginning in the 1990s, Blaine gradually moved its production abroad. The company began by taking advantage of NAFTA, engaging suppliers and performing some manufacturing in Mexico. By 2003, BKI also had established relationships with several Asian manufacturers, and the large majority of its production took place outside the United States. Finally, BKI had undertaken a strategy focused on rounding out and complementing its product offerings by acquiring small independent manufacturers or the kitchen appliance product lines of large diversified manufacturers.The company carefully followed changes in customer purchasing behavior and market trends. Victor Dubinski and the board were eager to continue what they believed had been a fruitful strategy. The company was particularly keen to increase its presence in the beverage appliance segment, which demonstrated the strongest growth and where BKI was weakest. Thus far, all acquisitions had been for cash or BKI stock. op yo Financial Performance During the year ended December 31, 2006, Blaine earned net income of $53. 6 million on revenue of $342 million.Exhibits 1 and 2 present the company’s recent financial statements. Approximately 85% of Blaine’s revenue and 80% of its operating income came from the sale of mid-tier products, with the line of higher-end goods accounting for the remainder. The company’s 2006 EBITDA margin of nearly 22% was among the strongest within the peer group shown in Exhibit 3. Despite its recent shift toward higher-end product lines, Blaine’s operating margins had decreased s lightly over the last three years. Margins declined due to integration costs and inventory write-downs associated with recent acquisitions.Now that integration activities were completed, BKI executives expected the firm to achieve operating margins at least as high as its historical margins. tC The U. S. industry as a whole faced considerable pressure from imports and private label products, as well as a shift in consumer purchasing preferences favoring larger, â€Å"big box† retailers. In response, some of Blaine’s more aggressive rivals were cutting prices to maintain sales growth. Blaine had not followed suit and its organic revenue growth had suffered in recent years, as some of its core products lost market share.Growth in Blaine’s top line was attributable almost exclusively to acquisitions. No Despite the company’s profitability, returns to shareholders had been somewhat below average. Blaine’s return on equity (ROE), shown below, was signif icantly below that of its publicly traded peers. 1 Moreover, its earnings per share had fallen significantly since 2004, partly due to dilutive acquisitions. Companies 2006 ROE Do Home & Hearth Design AutoTech Appliances XQL Corp. Bunkerhill Incorporated EasyLiving Systems Mean 11. 3% 43. 1% 19. 5% 41. 7% 13. 9% 25. 9%Median 19. 5% Blaine 11. 0% 1 ROE is computed here as net income divided by end-of-period book equity. HARVARD BUSINESS SCHOOL | BRIEFCASES This document is authorized for use only by Atul Singh at JRE Group of Institutions until June 2013. Copying or posting is an infringement of copyright. [email  protected] harvard. edu or 617. 783. 7860. 3 rP os t 4040 | Blaine Kitchenware, Inc. : Capital Structure During 2004–2006, compounded annual returns for BKI shareholders, including dividends and stock price appreciation, were approximately 11% per year.This was higher than the S&P 500, which returned approximately 10% per year. However, it was well below the 16% an nual compounded return earned by shareholders of Blaine’s peer group during the same period. Financial Policies op yo Blaine’s financial posture was conservative and very much in keeping with BKI’s long-standing practice and, indeed, with its management style generally. Only twice in its history had the company borrowed beyond seasonal working capital needs. The first time was during World War II, when it borrowed from the U. S. government to retool several factories for war production.The second time was during the first oil shock of the 1970s. On both occasions the debt was repaid as quickly as possible. At the end of 2006, Blaine’s balance sheet was the strongest in the industry. Not only was it debtfree, but the company also held $231 million in cash and securities at the end of 2006, down from $286 million two years earlier. Given such substantial liquidity, Blaine had terminated in 2002 a revolving credit agreement designed to provide standby credit for seasonal needs; the CFO argued that the fees were a waste of money and Dubinski agreed.In recent years the company’s largest uses of cash had been common dividends and cash consideration paid in various acquisitions. Dividends per share had risen only modestly during 2004–2006; however, as the company issued new shares in connection with some of its acquisitions, the number of shares outstanding climbed, and the payout ratio rose significantly, to more than 50% in 2006. tC 2004 $ 53,112 $ 18,589 41,309 $ 1. 29 $ 0. 45 35. 0% 2005 $ 52,435 $ 22,871 48,970 $ 1. 07 $ 0. 47 43. 6% 2006 $ 53,630 $ 28,345 59,052 $ 0. 91 $ 0. 48 52. 9% No Net income Dividends Average shares outstanding Earnings per shareDividend per share Payout ratio Do The next largest use of funds was capital expenditures, which were modest due to Blaine’s extensive outsourcing of its manufacturing. Average capital expenditures during the past three years were just over $10 million per year. Wh ile they were expected to remain modest, future expenditures would be driven in part by the extent and nature of Blaine’s future acquisitions. In recent years, after-tax cash generated from operations had been more than four times average capital expenditures and rising, as shown in the table below. 4 2004 EBITDA Less: Taxes After-Tax Operating Cash Flow 2005 69,370 24,989 44,380 $ 68,895 24,303 44,592 2006 $ 73,860 23,821 50,039 AVG. 46,337 BRIEFCASES | HARVARD BUSINESS SCHOOL This document is authorized for use only by Atul Singh at JRE Group of Institutions until June 2013. Copying or posting is an infringement of copyright. [email  protected] harvard. edu or 617. 783. 7860. Reassessing Financial Policies in 2007 rP os t Blaine Kitchenware, Inc. : Capital Structure | 4040 In 2007 Blaine planned to continue its policy of holding prices firm in the face of competitive pressures. Consequently, its managers were expecting top line growth of only 3% for fiscal year 2007.Howev er, this growth rate assumed no acquisitions would be made in 2007, unlike the previous two years. While the board remained receptive to opportunities, Dubinski and his team had no target in mind as yet at the end of April. op yo As he reflected on the possibility of repurchasing stock, Dubinski understood that he could consider such a move only in conjunction with all of BKI’s financial policies: its liquidity, capital structure, dividend policy, ownership structure, and acquisition plans. In addition, he wondered about timing. Blaine’s stock price was not far off its all-time high, yet its performance clearly lagged that of its peers.A summary of contemporaneous financial market information is provided in Exhibit 4. Dubinski had begun to suspect that family members on the board would welcome some of the possible effects of a large share repurchase. Assuming that family members held on to their shares, their percentage ownership of Blaine would rise, reversing a downw ard trend dating from BKI’s IPO. It also would give the board more flexibility in setting future dividends per share. Both Dubinski and the board knew that the recent trend in BKI’s payout ratio was unsustainable and that this concerned some family members.Do No tC On the other hand, a large repurchase might be unpopular if it forced Blaine to give up its war chest and/or discontinue its acquisition activity. Perhaps even more unsettling, it would cause Blaine to borrow money. The company would be paying significant interest expense for only the third time in its history. As Dubinski turned his chair to face the window, he glanced at the framed photo behind his desk of his great grandfather, Marcus Blaine, demonstrating the company’s first cream separator—its best-selling product during Blaine’s first decade.A real Blaine Electrical Cream Separator sat in a glass case in the corner; the last one had been manufactured in 1949. HARVARD BUSINESS SCHOO L | BRIEFCASES This document is authorized for use only by Atul Singh at JRE Group of Institutions until June 2013. Copying or posting is an infringement of copyright. [email  protected] harvard. edu or 617. 783. 7860. 5 Exhibit 1 rP os t 4040 | Blaine Kitchenware, Inc. : Capital Structure Blaine Kitchenware, Inc. , Income Statements, years ended December 31, ($ in Thousands) Operating Results 2004 2005 2006 $291,940 204,265 Net Income Dividends 63,946 9,914 68,895 73,860 60,682 16,057 63,946 3,506 78,101 24,989 76,738 24,303 77,451 23,821 52,435 $ 22,871 53,630 $ 28,345 5. 5% 11. 1% op yo Earnings Before Tax Less: Taxes 60,682 8,213 53,112 $ 18,589 EBIT Plus: Other Income (expense) 92,458 28,512 62,383 15,719 EBITDA 87,731 27,049 69,370 Operating Income Plus: Depreciation & Amortization $342,251 249,794 62,383 6,987 Gross Profit Less: Selling, General & Administrative $307,964 220,234 87,676 25,293 Revenue Less: Cost of Goods Sold Margins Revenue Growth 3. 2% Gross Margin 30. 0% 28. 5% 27. 0% 21. 4% 19. 7% 18. 7% 23. 8% 22. 4% 21. 6% 32. 0% 31. 7% 30. 8% Net Income Margin 18. 2% 17. 0% 15. 7% Dividend payout ratio 5. 0% 43. 6% 52. 9% EBIT Margin EBITDA Margin Blaine's future tax rate was expected to rise to the statutory rate of 40%. Do No a. tC Effective Tax Ratea 6 BRIEFCASES | HARVARD BUSINESS SCHOOL This document is authorized for use only by Atul Singh at JRE Group of Institutions until June 2013. Copying or posting is an infringement of copyright. [email  protected] harvard. edu or 617. 783. 7860. Exhibit 2 rP os t Blaine Kitchenware, Inc. : Capital Structure | 4040 Blaine Kitchenware, Inc. Balance Sheets, December 31, ($ in Thousands) Assets 2004 Cash & Cash Equivalents 2005 2006 $ 67,391 Goodwill Other Assets Total Assets p yo Property, Plant & Equipment 48,780 49,728 54,874 3,871 5,157 376,351 Total Current Assets 43,235 2,586 Other Current Assets 164,309 47,262 Inventory $ 66,557 196,763 40,709 Accounts Receivable $ 70,853 218,403 Marketable Sec urities 364,449 339,678 99,402 138,546 174,321 8,134 20,439 38,281 13,331 27,394 39,973 $497,217 $550,829 $592,253 $ 26,106 $ 28,589 $ 31,936 22,605 24,921 27,761 14,225 17,196 16,884 62,935 70,705 76,581 1,794 3,151 4,814 15,111 18,434 22,495 79,840 92,290 103,890 Liabilities & Shareholders' Equity Accounts Payable Accrued Liabilities Taxes Payable Total Current Liabilities Other liabilitiesDeferred Taxes tC Total Liabilities Shareholders' Equity Total Liabilities & Shareholders' Equity 458,538 488,363 $550,829 $592,253 Many items in BKI’s historical balance sheets (e. g. , Property, Plant & Equipment) have been affected by the firm’s acquisitions. Do No Note: 417,377 $497,217 HARVARD BUSINESS SCHOOL | BRIEFCASES This document is authorized for use only by Atul Singh at JRE Group of Institutions until June 2013. Copying or posting is an infringement of copyright. [email  protected] harvard. edu or 617. 783. 7860. 7 This document is authorized for use only by Atul Si ngh at JRE Group of Institutions until June 2013.Copying or posting is an infringement of copyright. [email  protected] harvard. edu or 617. 783. 7860. 45. 18% 31. 12% Net Debt/Equity Net Debt/Enterprise Value b. Net debt is total long-term and short-term debt less excess cash. a. Net working capital excludes cash and securities. 1. 91x 10. 56x 9. 46x 1. 63x 1. 03 776,427 $1,127,226 $ 350,798 372,293 475,377 LTM Trading Multiples MVIC/Revenue MVIC/EBIT MVIC/EBITDA Market/Book equity Equity beta Market capitalization Enterprise value (MVIC) Net debtb Total debt Book equity $ 21,495 54,316 900,803 $ 976,613 31. 74% 24. 10% 1. 02x 7. 35x 6. 03x 4. 26x 1. 24 17. 97% 15. 23% 1. 5x 8. 65x 7. 84x 2. 51x 0. 96 5,290,145 $6,240,947 $ 950,802 972,227 2,109,400 $ 21,425 353,691 3,322,837 $3,697,952 $4,313,300 721,297 796,497 $ 412,307 XQL Corp. -15. 47% -18. 31% 1. 87x 18. 05x 15. 15x 4. 41x 0. 67 418,749 $ 353,949 $ (64,800) 177,302 94,919 $ 242,102 21,220 68,788 $ 332,110 $ 188,955 19,613 23,356 $ 13,173 EasyLiving Systems 4040 -8- -24. 06% -31. 68% 2. 13x 11. 40x 9. 87x 1. 96x 0. 56 959,596 $ 728,730 $(230,866) 488,363 $ 230,866 32,231 174,321 $ 592,253 $ 342,251 63,946 73,860 $ 53,630 Blaine Kitchenware rP os t 6. 01% 5. 67% 1. 14x 7. 42x 6. 88x 4. 93x 0. 92 3,962,780 $4,200,836 $ 238,056 391,736 04,400 $ 153,680 334,804 815,304 $1,303,788 $3,671,100 566,099 610,399 $ 335,073 Bunkerhill, Inc. op yo 13,978,375 $18,415,689 $4,437,314 4,973,413 3,283,000 $ 536,099 1,247,520 7,463,564 $9,247,183 $18,080,000 2,505,200 3,055,200 $1,416,012 AutoTech Appliances tC No $ 589,747 106,763 119,190 $ 53,698 Home & Hearth Design Selected Operating and Financial Data for Public Kitchenware Producers, 12 months ended December 31, 2006, ($ in Thousands) Cash & securities Net working capitala Net fixed assets Total assets Revenue EBIT EBITDA Net income Exhibit 3 Do Exhibit 4 rP os t Blaine Kitchenware, Inc. : Capital Structure | 4040Contemporaneous Capital Market Data (April 21, 2007 ) Yields on U. S. Treasury Securities Maturity 30 days 60 days 90 days 1 year 5 years 10 years 20 years 30 years op yo 4. 55% 4. 73% 4. 91% 4. 90% 4. 91% 5. 02% 5. 26% 5. 10% Default spread 0. 86% 1. 02% 1. 33% 1. 70% 2. 86% 3. 92% Do No tC Seasoned corporate bond yields Moody's Aaa 5. 88% Aa 6. 04% A 6. 35% Baa 6. 72% Ba 7. 88% B 8. 94% HARVARD BUSINESS PUBLISHING | BRIEFCASES This document is authorized for use only by Atul Singh at JRE Group of Institutions until June 2013. Copying or posting is an infringement of copyright. [email  protected] harvard. edu or 617. 783. 7860. 9

Disorder and Symptoms Anorexia Nervosa - Free Essay Example

Sample details Pages: 4 Words: 1204 Downloads: 6 Date added: 2019/08/16 Category Health Essay Level High school Tags: Anorexia Nervosa Essay Did you like this example? Psychological Disorder and Symptoms: Anorexia Nervosa is a disorder classified by extreme weight loss that is not appropriate for the adolescents or adults age. Individuals with this disorder typically display an intense fear of gaining weight or of becoming fat (American Psychiatric Association). Individuals not only fear weight gain when being at target level BMI but also when skinny. Don’t waste time! Our writers will create an original "Disorder and Symptoms Anorexia Nervosa" essay for you Create order Weight loss can be an achievement for the individual and weight gain can be a failure for the individual. Often times the individual weighs themselves frequently to check weight and focuses on their body in the mirror to see which areas are fat on their body. These individuals realize that they are skinny but dont realize the extremes they are going to, medically in order to have the body they want (American Psychiatric Association).Symptoms that people generally have with Anorexia Nervosa are; decreased number of calories they should be taking in and reduction of food that they would usually eat. Some more severe symptoms are excessive exercising, purging either by vomiting or with laxative or binge eating. Not only are there physical symptoms that these individuals go through but there are mental ones too. These individuals are in denial of their weight loss and hardly ever complain about it. Problems with weight loss normally come up by the family when they realize how malnourishe d the family member is. An individual with this disorder relies heavily on self-esteem based off of what their distorted body shape looks like and the weight they have lost (American Psychiatric Association). Individuals that have severe symptoms often have bouts of depressive moods, isolate themselves socially and can become irritable. An individual with severe symptoms can also be concerned with eating in public, controlling their environment, and might look emotionally drained. Individuals might also turn to abusing drugs, medications, or alcohol in order to achieve weight loss target. Gender-Related Information: Specifically, what gender this disorder mostly occurs in which is more than 90% are white females and 25% are white males (Wing). The age of onset in individuals with this disorder is prior to 25 and symptoms are generally manifested by 25 to 30 years of age. However, this disorder is rising in young adolescents between the ages of 16-17 so precise statistics are hard to distinguish (Bemis).Etiology of this disorder comes from multiple aspects of the individuals life. There are several different factors that can impact this disorder. According to Kelly Bemis, there have been many clinical reports that have stated that anorexic behavior is first manifested in response to new situations for which existing skills seem inadequate; for example, entering college, marriage, or puberty itself.However, there are also four factors that impact the manifestation of symptoms as well. The first one is the biological dimension which involves being overweight, hormonal differences with puberty and n eurological factors. The second one is the psychological dimension which involves individuals being dissatisfied with their body image or having low self-esteem, lack of control, physical or sexual abuse as a child. The third one is the social dimension which impacts the individuals attitude based off of parents comments or interactions with their childs weight gain or with mothers who are concerned with their childs weight gain. Also, it could stem from being bullied when they were a child due to how much they weighed or they could experience peer pressure of other individuals who are watching their weight or taking laxatives to get rid of their food to have the perfect body. The last impact is the sociocultural dimension which involves social comparison with other people, comparison with females or males on the television and cultural definition of beauty (Wing). Treatment and Interventions: Anorexia Nervosa has one of the highest mortality rates of any mental disorder, and data suggests that early improvement- both early treatment response as well as the recovery within a window of several years- are crucial prognostic indicators according to Heather Thompson-Brenner.Family therapy is just one of the therapies that can be used in treatment for Anorexia. Family therapists core focus is to involve the family and help them to understand that this is not just a problem but a disease for the individual. During this period the therapist helps the individual and the family to understand and work together to help the individual be a healthier person again. Some of the steps include creating a meal plan, helping the child succeed in eating by sitting there until their plate is finished, and not criticizing the child for their eating habits anymore. This therapy has been incredibly successful according to the study done by Leanna Isserlin and Jennifer Couturier.In this study, the therapist is centered completely on therapeutic alliance with the client and his or her family during the treatment. Treatment consists of the family members, the therapist, and the client to a line with each other in order to help the client feel safe and secure in their home environment. The alliance was measured by using the System for Observing Family Therapy Alliances Scale. The results were that clients that gained 85% of their ideal body weight at the end of the treatment had parents who showed a stronger therapeutic alliance with the therapist and adolescent during the treatment time. Overall, family-based treatment is best when the family member, client, and therapist all strive for a common goal which is to help the client be happy and healthy again (Isserlin). Additional Research: If I had more time to research this topic I would dive deeper into the psychodynamics of women and mens brains when having this disorder. I think it would be interesting to understand the differences between what a woman thinks with disease and what a man think with this disease. Women nowadays are so focused on the perfect body or trying to mirror their body off of a character on a tv show or a celebrity in a magazine. It just interests me what men think; do they compare themselves to other men around them or do they focus on only their body. Obviously, men are either good at hiding eating disorders or they just dont have enough records to prove that men are highly susceptible to Anorexia as well. I find it fascinating that the numbers of male and female differ so drastically when dealing with eating disorders. All in all, I would want to delve into the aspects that a man goes through with anorexia to help me understand how men differ from women with anorexia. Summary: Anorexia Nervosa is a disorder that is classified by extreme weight loss that an individual is doing to themselves. Symptoms can vary between subtypes but they all focus on food whether the individual is forcing the food out of there body or starving themselves from the food. Etiology of Anorexia revolves around four main aspects that all involve either how the person sees themselves in society or how society sees them. Treatment for Anorexia is best through therapy whether its psychotherapy, individual therapy, or family-based therapy. They all provide an environment for the individual to understand that they have a problem. Overall, Anorexia is a serious disorder that should be treated promptly to help the individual be happy and healthy.