Internal Controls Relating to the Bjb Company

All freely merchant organizations in the USA are required to keep up and have a forward-thinking arrangement of inside controls. Since the LJB Company is wishing to turn into an open element, I am happy to have the option to aid this activity. In the first place, the guidelines and guidelines must be evaluated and contrasted with the organization and how it can get open. To make the organization alluring to purchasers, financial specialists, and other capital sources, it is significant that the corporate association and administration are all around showed. Corporate officials and the top managerial staff inside a partnership must guarantee that these inward controls are effective.The dependability and productivity of the interior controls must be coordinated and regulated by the governing body and corporate administrators (Kimmel 345). Since the LJB Company is a little estimated organization with respect to the worker number, there ought to be a re-assessment of the expenses versus the advantages of being a traded on an open market organization. It is ideal to know how the organization would manage stock for this situation. A stock report should be made and examined further in regards to the quantity of offers, giving stock, and stock an incentive for the LJB Company.To shield the benefits, improve the unwavering quality of the bookkeeping records, increment productivity inside the monetary tasks, protect the advantages of the organization, and guarantee legitimate consistence with the laws and guidelines, the Internal Control report is essential to the organization. A controlled situation, hazard evaluation, movement control, data and correspondence, and gathering checking should all be a piece of the inside control report (Kimmel 349). From the given data, the inward control segments of a successful interior control framework are not as productive as they can be.Because LBJ is attempting to open up to the world soon, there are a few prerequisites that must b e met in inside the inner control framework. It is the obligation of the administration on how significant morals are inside the association. Furthermore, the administration should address the workers on what sort of dangers are related concerning having untrustworthy movement. One model is misrepresentation. All together tor elicit misrepresentation, the administration must actualize arrangements and methodology in regards to training in what the outcome of the representative and friends will be if extortion is detected.Due to the modest number of workers in the LJB Copmany, there is a preferred position over contenders. Since representatives show long haul duty, there is a reliability and worker maintenance. It is likewise simpler to deal with the representatives and executing new standards and guidelines will be taken care of in a simpler way. The choice to change to pre-numbered solicitations was an extraordinary thought by the bookkeepers and the permanent ink machine buy was a n incredible speculation. These pre-numbered solicitations will be an extraordinary guide in forestalling exchanges more than once and will be useful in monitoring recorded transactions.It will likewise help the practicality of the bookkeeping passages from the employees’ exchanges. This will reestablish the dependability of the bookkeeping records and their precision. The utilization of physical controls like this is significant in the inward control condition. Also, the holding of checks in a sheltered spot is as per the standards of inside physical control too and it mirrors the shield of assetsâ€which thus, improves the dependability and precision of the bookkeeping records.Because of the month to month bank compromise and sole buying of the provisions, the bookkeeper is going about as a treasurer and controller simultaneously it appears. This is an infringement of the isolation of obligations guideline (Kimmel 355). Different cheats are conceivable when this double jo b is utilized. So as to convey a compelling and controlled framework inside the inner controls condition, the utilization of physical guardianship should be isolated from record keeping obligations. False movement will be identified if documentation and free check isn't employed.In respects to money receipts, there ought to be an assigned representative, for example, a clerk to deal with the money. Additionally, legitimate money recording of getting and having care of money, sales register and over the counter receipts, all out stores of receipts, register receipts, just as bank store slips ought to be performed day by day (as continuous as could be expected under the circumstances). In conclusion, there ought to be a constrained approved representative number to deal with the organization money safes and money stockpiling in the bank (Kimmel 352). The inward controls of the LJB Company would profit by approving representatives that are assigned for treasury purposes only.These peop le would just arrangement with checks and favor installments while saving record for the checks with an endorsed receipt, just as stepping each affirmed receipt that has been paid. Furthermore, there should be a safe or vault that stores the limitless tickets to ride and it is confined access to just certain approved people. The machine should be printed with permanent ink for the right sum. Finally, there should be month to month compromises of bank and book adjusts; the organization needs to have endorsed solicitations of checks before giving payment(s).The inner control standards depend on duty of various representatives. For the situation that all workers approach the insignificant money cabinet, it will be difficult to figure out who might be answerable for a blunder on the off chance that it happened. It would be suggested that just a single individual is answerable for this dealing with. This trivial money ought to be held in a safe or vault and the individual assigned for ac cess should answer to the chief on a week after week premise concerning the withdrawals in that. In conclusion for the LJB Company, to guarantee appropriate representative direct and moral lead, the employing procedure is significant for the inner control issue.The HR division should control and screen historical verifications that are careful and secret. The company’s data and security is in danger with the representatives, so ensuring that the worker esteem uprightness will be significant over the long haul achievement of the organization. So as to have better physical inward control and human asset control, there should be limited access to PCs and data in that. Above all else, there should be an introduced programming program that hinders certain websites.Upon recruiting, the representative ought to achieve their own secret word and login to approach the PC. Programming likewise exists that identifies the sites got to and a reputation of login at specific occasions. When a representative has their own login and secret key, they are exclusively answerable for the work they do on that PC. In rundown, if the entirety of the above recorded recommended rehearses are considered and appropriately actualized, the LJB Company will flourish as a the traded on an open market partnership. References Kimmel. Money related Accounting. 6. VitalSource Bookshelf. John Wiley and Sons.

Why you want to be a teacher Essay Example | Topics and Well Written Essays - 500 words

Why you need to be an educator - Essay Example For the rest, they just need to get utilized and follow whatever open doors possibly introduced to them. For my situation, I need to be an instructor or a teacher. For what reason is this so? Since as Henry Brooks Adams said â€Å"A instructor influences time everlasting, he can never tell where his impact stops†. I profoundly accept what this man says for I have seen through the lives of others how much impact an instructor can employ to his understudies. I need to turn into an educator since I need to motivate my future understudies. These days, we frequently observe a vast larger part of understudies losing enthusiasm for their scholastic commitments, for example, getting their work done. They are bound to take part in sitting in front of the TV or playing console or PC games. On the off chance that they invest energy doing some schoolwork, it is regularly done as a weight that must be practiced. I need to turn into an educator since I need to bring back the excitement in l earning. Understudies must be enlivened to scan for information since life is an exceptionally fascinating excursion. In the field of sciences, educators can motivate understudies to become analysts or researchers that can create answers for mankind’s issues. On the off chance that I become an educator, I would spur my understudies to consider in light of the fact that they can make a commitment to the world. An educator consistently experiences the endless procedure of learning.

Price Check on Aisle Essay Example for Free

Value Check on Aisle Essay Value roofs are typically government arrangements and limits that expect to spare buyers from being charged too high a cost. This for the most part intends to confine and control how high a cost for an item can go. In the event that value roofs are absent, the providers will set costs very high for necessities which at that point become too costly to ever be moderate. Providers realize that regardless, the things that are important will be purchased by clients regardless; this allows them to charge significant expenses and get income, yet value roofs by governments are what ensure the clients in such circumstances. In any case, they ought not go unchecked, as changes and moves are significant dependent on then at present market real factors. A compelling value roof is generally underneath the balance point; else it is silly as clients would follow through on the cost at harmony which is higher than the value roof. Value Floors: Price floors are something contrary to value roofs †this is the control that is realized by either government, or cartels and gatherings that are framed to sell the item as an alliance with amounts. This checks how low a cost can go; costs when diminish, ought not lessen beneath this line for a specific item. All together for cost floors to assume the job that they are expected to play; that is, the cost ought not be very low or, more than likely the interest increments however no one is keen on the creation; the value floor ought to be over the harmony cost. This implies there is an excess of creation and the interest is lesser than that at harmony since clients would prefer not to follow through on a greater expense than that of the balance; and yet, more makers are eager to fabricate this specific item. As a Renter: Typically, the landowners have a propensity for cheating occupants; reason being the trouble and lack of houses accessible in a similar range at one point in time. In such cases, the administration sets a value roof; which implies that the inhabitant can be charged a value that doesn't go over that specific roof. This advantages someone as a leaseholder to be spared from high lease costs. This is ordinarily the situation with understudies, unhitched males and individuals having single existences and accommodating them. In instances of understudies, there is a charge for living in residences however that charge is as low as could reasonably be expected (least). As a Student: An understudy typically doesn't have a great deal of cash to spend on lease, education cost, day by day costs and transportation and so forth. This is normally a great deal of an understudy to shoulder, particularly when there is an absence of money related help from family. As an understudy, it is practically basic to be capable ton get books and writing material and copies and general each day costs. As an understudy, it turns out to be hard to pay for such essential things constantly; these fundamental things are really necessities. Thusly, value roofs are available in instances of necessities to ensure that not a significant expense is charged for this. These roofs are as a rule underneath the harmony point or, in all likelihood they become inadequate; in light of the fact that something else, in the event that the value roof would be over the balance value, at that point this would show that in spite of the way that the legislature has set a most extreme value, the market is working at a cost beneath that. Normally, for this situation, the interest is higher than the flexibly. As an Employee: Labors works in a way where representatives are providers of work and the associations/makers are buyers of it for assembling. Balance costs for this situation are constantly an issue on the grounds that the representatives need a more significant compensation and the associations need to pay as low as could be expected under the circumstances. There are times, for the most part, when the makers misuse the representatives by not recruiting them except if they consent to a lower cost †stricken by joblessness, the majority of these workers consent to these low costs and work. In any case, this is out of line on the workers; supposing that there is only one boss in a particular district, at that point they are not left with much decision and need to yield to low costs. Along these lines, the administration sets a lowest pay permitted by law which is over the balance cost so the worker can have some favorable position. Here, once more, the gracefully is more noteworthy than the interest, yet it is reasonable for the workers. In any case, on the other hand, the costs and expenses rely upon the worker’s abilities, aptitudes and the general economic situations by then. Outcomes of Price Ceilings: Price roofs may appear to be great for some gatherings, however it has its own results. Right off the bat, there is a decrease in nature of the great being given †regardless of whether the item is currently being sold at a lower cost, however now the makers offer merchandise of lower quality to conceal for the lost net revenue. Additionally, this acquires another marvel of bootleg trades; this is the place dealers sell at costs lower than the value roofs wrongfully. This is illicit, yet individuals who can't bear the cost of more significant expenses resort to this to satisfy their necessities. Bootleg trades ruin the picture of a nation and disturbs the working of a market and making the insights of an economy inaccurate.

Discuss the Process of Osmo-Regulation in Paramecium - 550 Words

Discuss the Process of Osmo-Regulation in Paramecium (Coursework Sample) Content: Studentà ¢Ã¢â€š ¬s NameProfessorà ¢Ã¢â€š ¬s NameCourseDateParamecium and OsmoregulationParamecium is a unicellular organism belonging to genus, Protozoa. Like many other Protozoa, paramecium has ciliated body that aids in locomotion. The habitants of protozoa vary from fresh water bodies, marine water, brackish and stagnant waters in in basins and ponds, (Ladenburger 7). Some species of paramecium can easily be cultivated and induced to conjugate. Due to these characteristics, paramecium has been used in laboratories for research purposes. The body of a paramecium is covered by cytoplasmic structures which are called cilia. Cilia are hair like structures which helps the organism in movement. The flickering movement of cilia propels the organism hence enables it to move. Paramecium has got cellulose cell-wall which enables it to have distinct shape. Unlike amoeba, paramecium has distinct permanent shape. Each and every cell organelle in paramecium cell has a distinct purpose; they occupy specific area of the cytoplasm, (Ladenburger 13).Osmoregulation is a process by which an organism maintains a homeostatic balance between the body fluid and the surrounding environment or cells. Single-cellular organisms have to maintain homeostatic balance between the cytoplasm and the surrounding habitat. Paramecia are adapted in a way to help them maintain the concentration of the body fluid so that it does not become too dilute or too concentrated. To maintain osmoregulation, paramecium has a contractile vacuole where water absorbed as a result of the osmotic gradient, accumulate, and move towards the cell wall and release the water through the pores (Wassmer 18). The organism ingests the food through cytostome. Paramecium reproduces through binary fusion. This is an asexual reproduction where the mature organism divides to form new organisms. After feeding on single celled algae and fungi, paramecium absorbs the food for energy and cell division. The waste material is produced in form of urea, calcium, potassium, sodium, etc. The figure 1 below shows a diagram of a paramecium.Figure 1: A diagram of Paramecium: D G Mackean. Biology Teaching Resources. Educational Articles, 2016: -resources.com/paramecium-01.htmlThe waste materials from paramecium, after digestion, then accumulated in the cytoplasm. Because plasmodium lives in fresh water, there will be high concentration of solute in the body of the plasmodium than the outer environment. This great concentration gradient between the body of the plasmodium and the surrounding causes osmotic potential to the plasmodium cell, (Wassmer 25). Due to osmosis, we expect that water will be drawn from the surrounding into the plasmodium cell making it burst. However, plasmodium is well adapted to the condition which enables it to survive such great osmotic difference.The contractile vacuoles of ciliates are permanent structures that theoretically squeeze out excess water through a tiny pore. I n some paramecium the contractile vacuole have conspicuous feeder arms. But in most ciliates, the canal system is less apparent and the contractile vacuole appears as a simple sphere, (Ladenburger 21). After some time, the concentration of the waste materials reaches a level that has ...

Vincent van Gogh Biography Timeline

Review Of Related Literature On Classroom Management

Chapter 2 Review of Related Literature Introduction to Classroom Management In the field of teaching, teachers are known to have multiple titles such as a lesson planner, teacher, and a classroom manager. It is important that teachers have a year where the students are learning rather than the teacher having to discipline the class over again about the classroom and school rules. Therefore, teachers need to establish an appropriate classroom management tool for the classroom where students are ready to learn each day. What is classroom management anyways? Classroom management can mean a lot of things too many different people depending on how it is seen in school. In elementary schools for instance, schools typically use a common†¦show more content†¦When it came time for punishing students for misbehaving they turned away from using corporal punishment and used their own approach to punish students (Kaliska, 2002). Those who failed to follow the rules either had a wooden log placed around their neck as a pillory, put in sacks, baskets, or even hung from the school roof (Reigart, 2012). Parents and others were still not happy with the way students were being disciplined in schools so again classroom management changed in schools. In the end of the 19th century students were separated by their age rather than by how smart they were in school. This became known as the bureaucratic discipline were teacher introduced different teaching techniques with bureaucratic discipline. Students that we re misbehaving in class were still being punished by a wooden paddle and other devices (Summerville, 2014). This is similar to the type of classroom that we see today in schools, but teachers and administrators took away punishing students with wooden paddles to focus on learning. Schools and teachers began to look at the school environment and saw that the environment the students were coming to became unsafe for them to learn. In the 20th century, intrinsic and extrinsic motivation became the new focus in the education world. Teachers began to learn how to motive students to learn through positive rewards. One motivator is called intrinsic motivation which engages the student in the behavior that is personallyShow MoreRelatedAmerican Educational System1220 Words   |  5 PagesArticle Critique EDT 660 Fall, 2005 Your Name: Monroe, C.R., Obidah, J.E. (2004). The influence of cultural synchronization on a teacher’s perceptions of disruption. A case study of an African American middle- school classroom. Journal of Teacher Education, 55, 256-268. I. Statement of the Problem a. Ressearch Topic The topic is how to discipline students. The authors state, â€Å"student responses to teachers’ disciplinary techniques can be unpredictable and require quick reactionsRead MoreStudent Is An Effective Teacher971 Words   |  4 Pagesconfident, passionate, inquisitive, creative, innovative, collaborative, free of prejudice and discrimination, and understands the impact of the teacher-student relationship. 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At times, even when the author gives the research purpose, you may think of additionalRead MoreEvaluation Of A Research On Management Education1516 Words   |  7 PagesThank you for your submission to Journal of Management Education, â€Å"Criticality in Management Education: What It Is and What It Is Not† (JME-16-0084-ETR). I have completed the evaluation of your paper by soliciting reviews from three experts, who assessed the potential contribution to management education research. Based on their assessment and mine, I would like to offer a high risk revise and resubmit for this manuscript. As I understand it from my reading and the reviewers’ comments, the aimRead MoreEssay on Homework Performance: A Review of the Literature1506 Words   |  7 PagesHomework Performance: A Review of the Literature Homework has, traditionally, been considered an important part of a quality education. Recent studies have begun to raise questions as to the validity of this school of thought. (Cooper, 2006) For the purpose of my action research project, homework is recognized as an important component in a student’s education experience. I have recently observed a problem with some of the students in my 3rd grade class not completing and turning in homework assignmentsRead MoreQuestions On Classroom Management Techniques Essay1564 Words   |  7 Pagesthinking of classroom behavior, I think of children running around screaming and disrupting the whole class. I also think about how I want my class to run. In order for my classroom to run smoothly I need to identify my classroom management philosophy. Classroom management techniques refer to the strategies that teachers employ to effectively create safe, respectful classroom environments that reinforce positive behaviors and eliminate behav iors that negatively impact learning. Management strategiesRead MoreThe Explosion Of Technology On The Education Scene1667 Words   |  7 Pages2010, p.64). Gulbahar (2007) argued that, in spite of all these educational investments as well as the huge amounts that schools have been advocating for the procurement of hi-tech technologies, there is a little evidence of success achieved. Literature Review Technology is the application of science for some practical purposes (Nelson, Palonsky and McCarthy, 2010, p.319). Teachers have used technologies in schools for centuries, and schools are often the key location for inventing and developing newRead MoreIt is difficult in a school setting to teach where students come to class each day not enthusiastic800 Words   |  4 PagesRyan, 1985). Most students enter kindergarten with a healthy curiosity and a desire to learn to read and write. By the end of 2nd grade, we start seeing the first referrals by classroom teachers because of learning and behavior problems. From that point on, increasing numbers of students become disengaged from classroom learning, and most of these manifest from some form of behavioral and/or emotional problems. While disengagement is the ‘official’ term for disconnection from school (Smyth Read MoreThe Learning Classroom Management Skills770 Words   |  4 PagesIn today’s technological race to take over the classroom and leave the teaching to the latest video/app, it is essential for teachers to prepare and maintain their classrooms in order for optimal learning amongst all of their students. This concept is not limited to or focused toward a specific type of student, but for all students that walk into a classroom day in and day out. Not only do teachers need to have good classroom management skills but they are expected to be up on the latest informationRead MoreImplementing School Based Programs On Reducing Absenteeism And Improving Asthma Control1276 Words   |  6 PagesReview of Literature Following is a comprehensive analysis of the articles selected from databases to help answer the posited PICOT question. The search produced eight articles that were most applicable to the implementation of asthma education in school settings. Further, the articles gave invaluable information to answer the writer’s PICOT question. Not only are education interventions mentioned in the selected articles, other modes to decrease absenteeism among school-aged children were discussed

Know All about UCC In Contract Law

Question: Describe about the UCC in Contract Law. Answer: What is the UCC and when does it apply? UCC can be defined as the uniform commercial code, which is a large body of regulations governing and administering the business transactions. Usually Uniform commercial code deals in those transactions, which are related, to personal property but not to real property. The code was initially published in the year 1952 (Speidel Schott, 2013). Universal Commercial Code is applicable to supplemental bodies of law. Universal commercial code was drafted as the background of the prevailing bodies of law, which generally consists of common law and equity. However, UCC cannot be used to complement the provisions of Universal commercial code. If there is no statutory provisions provided under law it allows the common law and equity principles to act as supplement to UCC. What warranties are provided by the UCC? Warranties provided by UCC are as follows Express Warranties: Express warranties are affirmative statements by a seller to a purchaser in relation to the goods sold. Express warranties are usually taken in the form of advertisements or certificates (Speidel Schott, 2013). However, it must also be noted that express warranties can also be in the form of oral and written format. Implied warranties: These are those warranties, which automatically exist in the goods when it is sold to a buyer without the need of any specified affirmations. However, implied warranties consists of two forms which are as follows Implied warranty of merchantability: Article two of the Implied Warranty of merchantability states the general standards where goods are merchantable. Disclaiming Implied Warranties: Under the disclaiming implied warranties sellers can exclude or modify the implied warranties. However, in order to do so the sellers usually provide the exclusion record in a printable form of document. Uniform Fraudulent Conveyances Act and Fair Debt Collection Practices Act are the laws that offer legal aid to debtors and creditors. As such, they ensure fair trading practices in the domestic market and international market. These laws play a pivotal role in the maintenance of fairness and transparency during the trading of goods and services. Reference list: Ayres, I. (2012).Studies in Contract Law. Foundation Press. Speidel, R. E., Schott, L. A. (2013). Impact of electronic contracting on contract formation under revised UCC Article 2, Sales.C878 ALI-ABA,335.

Ultradian Rhythms free essay sample

Ultradian rhythms are bodily rhythms that last less than 24 hours. The most obvious ultradian rhythm is the different stages of sleep, existing within the ciradian rhythm of the sleep-wake cycle. Sleep is dived into cycles, each lasting about 90 minutes. During these cycles, we will experience 5 different stages of sleep- the first four being characterized as non-rapid eye movement sleep (NREM), and the last stage being characterized as rapid eye movement sleep (REM). When human beings are awake, the electrical activity in their brain usually takes the form of fast, erratic brain waves. These waves are known as beta waves. During stage 1 of sleep, the brains electrical activity begins to change, with the brain waves becoming more slow and regular. This demonstrates that the persons mind is beginning to relax, and these waves are known as alpha waves. The presence of alpha waves in the brain can usually be used to indicate that the onset of sleep has occurred, and that the person is no longer awake. We will write a custom essay sample on Ultradian Rhythms or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As well as a change in electrical activity, the persons core body temperature will also drop and their heart-beat slow down. As the sleeper goes into Stage 2 of sleep, their brain waves become even slower and a greater amplitude. These are called theta waves. This shows that the brain is becoming increasingly more relaxed. During this stage of sleep, it is common to experience sudden bursts of brain activity: known as K complexes and sleep spindles. Stages 1 and 2 of sleep are commonly referred to as being as being light sleep. This means that people in these stages of sleep can be easily awoken by external factors such as noise. Stages 3 and 4 of sleep are characterized by even slower brain waves, known as delta waves. Stages 3 and 4 are often referred to as being slow-wave sleep (SWS)- and sleep during this time is far more deep than in the previous two stages. However, the sleeper has not reached a state of unconsciousness, and can still be woken up by certain external factors (eg. Parents being woek nby the sound of their baby crying). These are the stages of sleep where most of the bodies physiological repair work occurs. It can also be associated with biochemical changes, such as the release of growth hormone taking place during this time. In these first four stages of NREM sleep, dreams have been shown to be unlikely to occur. During a study by Dement and Klietman, in which participants were woken up when their brain waves indicated certain stages of sleep, it was shown that only around 7% of participants had reported having dreams when their brain activity had indicated the stages of NREM sleep. Stage 5 of sleep, the final stage in the sleep cycle before it repeats, is known as REM sleep. This the stage of sleep where brain activity is most like that of the awake brain. It is also the stage of sleep where most dreams are likely to occur.

Ultradian Rhythms free essay sample

Ultradian rhythms are bodily rhythms that last less than 24 hours. The most obvious ultradian rhythm is the different stages of sleep, existing within the ciradian rhythm of the sleep-wake cycle. Sleep is dived into cycles, each lasting about 90 minutes. During these cycles, we will experience 5 different stages of sleep- the first four being characterized as non-rapid eye movement sleep (NREM), and the last stage being characterized as rapid eye movement sleep (REM). When human beings are awake, the electrical activity in their brain usually takes the form of fast, erratic brain waves. These waves are known as beta waves. During stage 1 of sleep, the brains electrical activity begins to change, with the brain waves becoming more slow and regular. This demonstrates that the persons mind is beginning to relax, and these waves are known as alpha waves. The presence of alpha waves in the brain can usually be used to indicate that the onset of sleep has occurred, and that the person is no longer awake. We will write a custom essay sample on Ultradian Rhythms or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As well as a change in electrical activity, the persons core body temperature will also drop and their heart-beat slow down. As the sleeper goes into Stage 2 of sleep, their brain waves become even slower and a greater amplitude. These are called theta waves. This shows that the brain is becoming increasingly more relaxed. During this stage of sleep, it is common to experience sudden bursts of brain activity: known as K complexes and sleep spindles. Stages 1 and 2 of sleep are commonly referred to as being as being light sleep. This means that people in these stages of sleep can be easily awoken by external factors such as noise. Stages 3 and 4 of sleep are characterized by even slower brain waves, known as delta waves. Stages 3 and 4 are often referred to as being slow-wave sleep (SWS)- and sleep during this time is far more deep than in the previous two stages. However, the sleeper has not reached a state of unconsciousness, and can still be woken up by certain external factors (eg. Parents being woek nby the sound of their baby crying). These are the stages of sleep where most of the bodies physiological repair work occurs. It can also be associated with biochemical changes, such as the release of growth hormone taking place during this time. In these first four stages of NREM sleep, dreams have been shown to be unlikely to occur. During a study by Dement and Klietman, in which participants were woken up when their brain waves indicated certain stages of sleep, it was shown that only around 7% of participants had reported having dreams when their brain activity had indicated the stages of NREM sleep. Stage 5 of sleep, the final stage in the sleep cycle before it repeats, is known as REM sleep. This the stage of sleep where brain activity is most like that of the awake brain. It is also the stage of sleep where most dreams are likely to occur.

Ultradian Rhythms free essay sample

Ultradian rhythms are bodily rhythms that last less than 24 hours. The most obvious ultradian rhythm is the different stages of sleep, existing within the ciradian rhythm of the sleep-wake cycle. Sleep is dived into cycles, each lasting about 90 minutes. During these cycles, we will experience 5 different stages of sleep- the first four being characterized as non-rapid eye movement sleep (NREM), and the last stage being characterized as rapid eye movement sleep (REM). When human beings are awake, the electrical activity in their brain usually takes the form of fast, erratic brain waves. These waves are known as beta waves. During stage 1 of sleep, the brains electrical activity begins to change, with the brain waves becoming more slow and regular. This demonstrates that the persons mind is beginning to relax, and these waves are known as alpha waves. The presence of alpha waves in the brain can usually be used to indicate that the onset of sleep has occurred, and that the person is no longer awake. We will write a custom essay sample on Ultradian Rhythms or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As well as a change in electrical activity, the persons core body temperature will also drop and their heart-beat slow down. As the sleeper goes into Stage 2 of sleep, their brain waves become even slower and a greater amplitude. These are called theta waves. This shows that the brain is becoming increasingly more relaxed. During this stage of sleep, it is common to experience sudden bursts of brain activity: known as K complexes and sleep spindles. Stages 1 and 2 of sleep are commonly referred to as being as being light sleep. This means that people in these stages of sleep can be easily awoken by external factors such as noise. Stages 3 and 4 of sleep are characterized by even slower brain waves, known as delta waves. Stages 3 and 4 are often referred to as being slow-wave sleep (SWS)- and sleep during this time is far more deep than in the previous two stages. However, the sleeper has not reached a state of unconsciousness, and can still be woken up by certain external factors (eg. Parents being woek nby the sound of their baby crying). These are the stages of sleep where most of the bodies physiological repair work occurs. It can also be associated with biochemical changes, such as the release of growth hormone taking place during this time. In these first four stages of NREM sleep, dreams have been shown to be unlikely to occur. During a study by Dement and Klietman, in which participants were woken up when their brain waves indicated certain stages of sleep, it was shown that only around 7% of participants had reported having dreams when their brain activity had indicated the stages of NREM sleep. Stage 5 of sleep, the final stage in the sleep cycle before it repeats, is known as REM sleep. This the stage of sleep where brain activity is most like that of the awake brain. It is also the stage of sleep where most dreams are likely to occur.

Reasons for excluding home grown brands from a balance sheet The WritePass Journal

Reasons for excluding home grown brands from a balance sheet Reasons for excluding home grown brands from a balance sheet It is likely that assets are considered as crucially important aspects of an entity that stakeholders pay attention to when looking at a balance sheet. International Accounting Standard Board has defined asset as â€Å"resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity† (IASB 1989, para.49a). However, there are a number of items that satisfy this definition but cannot appear on a balance sheet. One of them is the internally generated brand one type of intangible assets which has been a controversial topic in accounting context. This paper will particularly evaluate the reasons why this type of brand is excluded from a balance sheet and propose an argument for its conclusion. Adherence to accounting conventions, such as historic cost convention and money measurement concept, home-grown brands should not be recorded in a balance sheet. According to Atrill and McLaney (2008), the historic cost convention means that the acquisition cost or historic cost should be used to record assets on the balance sheet. Furthermore, in accordance to money measurement concept, only if the value of assets can be measured with reliability, they can have a place on a balance sheet (Marriott et al., 2002). IASB has issued a standard reflecting these conventions: â€Å"an asset is recognised in the balance sheet when: it is probable that the future economic benefits will flow to the entity and the asset has cost or value that can be measured reliably† (IASB 1989, para.89). According to Weetman (2006), internally developed brands do not satisfy these recognition requirements. The main reason is that it is impossible to obtain the fair value or cost of them. Furthermore, v alues of these assets are subject to fluctuation due to both internal and external circumstances, for example, only because of a rumour about the quality of products, brand name reputation of the company could be considerably affected. Experts in brand valuation might argue it is possible to obtain a reliable value of brand by a number of complex methods. However, Roslender and Hart (2006) insist that due to the problems in recognising the values at which brands could be included amongst assets of a business, the task of valuing brands has proved a â€Å"problematic exercise† (p. 230). Similarly, Collier and Agyei-Ampomah (2008) explain that it is infeasible to differentiate the cost of them between the expenditure of developing the businesses as a whole. Furthermore, Seetharaman et al. (2001) claim the differences between brands and other intangible assets such as goodwill or trademark are often confused. This problem leads to further difficulties when deciding how to value and include them in a balance sheet. Nonetheless, there are a number of justifications for reporting internally generated brand on a balance sheet. One of the reasons is that it is probably one of the most important and valuable assets of an entity (Lunt, 2008), therefore it should be recorded to inform stakeholders. According to   Motameni and Shahrokhi (1998), brands are crucial for entities due to the fact that they guarantee customer loyalty which resulting in steady demands and future cash flows. In addition, with a successful brand, it could be easier for a company to attract the promotional investment overtime. For these reasons, the authors argue that brands are considered as the â€Å"primary capital† for many companies (p. 286). An example is the famous brand â€Å"Coca Cola†. Anil (2007) points out that its brand value was around $67.4 billion in 2004, equaling to approximately 63 percent of market capitalization of the whole company (about $106.5 billion). According to accounting convention of material, financial statement should include information that can influence the decision-making (Needles et al., 2007). Such notable and valuable assets like brand, therefore, should be recorded. Moreover, Tollington   (2000) insists it is likely that the absence of home-grown intangible assets, such as internally created brands, is one of the reasons making the management be poorly informed. Another reason is that accounting is often vulnerable to be accused of being inconsistent because accountants do not record internally-developed brands whilst recording purchased ones (Tollington, 1998). This problem could contribute to â€Å"an incomplete view of the balance sheet† (p. 181). He argues that the accounting transaction based recognition procedure of assets is â€Å"largely inappropriate† for recognising home-grown brands because basically, purchased brands and non-purchased brands are the same, they are capable of generating wealth for businesses (p. 181). This argument is further explained in his later article in 2000. Tollington (2000) also conducted a survey which includes interviewing 294 accountants across the UK. In this study, the questionnaire result reveals the accountants’ awareness of their failure to recognise and capitalise many home grown intangible assets such as internally developed brands. The â€Å"inconsistency† of record ing purchased brands whilst excluding non-purchased ones is also â€Å"readily acknowledged† by almost three fourths of interviewees agreeing that home-grown brands are â€Å"assets irrespective of whether they arose from a transaction or event† (p. 92). In addition, Leo (1999) points out that the International Accounting Standards Committee, in principle, concurs that there should be no difference between acquired intangible assets and internally created ones. In conclusion, this essay has evaluated a number of reasons for excluding home grown brands from a balance sheet. The main cause is that they associate with a high level of uncertainty so it is not possible to measure their cost or value with reliability. Therefore, due to accounting conventions, they should not be recorded in a balance sheet. This essay has also provided a number of justifications for their inclusion. That is, because brand is one of the most important and valuable assets of a business, the act of reporting it would be useful to help stakeholders make informed decisions. Furthermore, its inclusion could prevent accounting procedure from being accused of inconsistency and ensure a more complete view on a balance sheet. References: Anil, C. (2007), Fundamentals of Accounting and Financial Analysis (For U.P.T.U.), Chennai, India: Pearson Education. Atrill, P. Mclaney, E. (2008), Accounting and finance for non-specialists, Essex: Financial Times Prentice Hall. Collier, P. Agyei-Ampomah, S. (2008), CIMA Official Learning System Management Accounting Risk and Control Strategy, Oxford, UK: Elsevier Science. International Accounting Standard Board, IASB (1989), Framework for the Presentation and Presentation of Financial Statements, para.49(a), para. 89 Leo, K. (1999), Intangible assets: seeking consistency, Australian CPA [Online], Vol. 69, No.10, pp. 30 32, Avalailable: highbeam.com/doc/1P3-46511579.html [Accessed: 5th December 2010] Lunt, H. (2008), CIMA Official Learning System Fundamentals of Financial Accounting, Oxford, UK: Elsevier Science Technology. Marriott, P., Edwards, J. Mellett, H. (2002), Introduction to Accounting, 3rd edition, London: SAGE. Motameni, R. Shahrokhi, M. (1998), Brand equity valuation: a global perspective, Journal of Product and Brand management [Online], Vol. 7, No.4, pp. 275 290, Emerald Available: emeraldinsight.com/journals.htm?issn=1061-0421volume=7issue=4articleid=857666show=html [Accessed: 5th December 2010] Needles, B., Powers, M. Crosson, S. (2007), Principles of Accounting, Boston: Houghton Mifflin. Roslender, R. Hart, S. (2006), Interfunctional cooperation in progressing accounting for brands, Journal of Accounting Organisational Change [Online], Vol. 2, No.3, pp. 229-247, Emerald Available: emeraldinsight.com/journals.htm?issn=1832-5912volume=2issue=3articleid=1571668show=html [Accessed: 5th December 2010] Seetharaman, A., Nadzir, Z. Gunalan, S. (2001), A conceptual study on brand valuation, Journal of Product and Brand management [Online],Vol. 10, No.4, pp. 243-256, Emerald Available:   emeraldinsight.com/journals.htm?issn=1061-0421volume=10issue=4articleid=857763show=html   [Accessed: 5th December 2010] Tollington, T. (1998), Brands: the asset definition and recognition test, Journal of Product and Brand management [Online],Vol. 7, No.3, pp. 180 192, Emerald Avalaible: emeraldinsight.com/journals.htm?issn=1061-0421volume=7issue=3articleid=857660show=html   [Accessed: 5th December 2010] Tollington, T. (2000), The cognitive assumptions underpinning the accounting recognition of assets, Management Decision [Online],Vol. 38, No.2, pp. 89-98, Emerald Avalaible: emeraldinsight.com/journals.htm?issn=0025-1747volume=38issue=2articleid=865125show=html   [Accessed: 5th December 2010] Weetman, P. (2006), Financial and management accounting: an introduction, 4th, Essex: Financial Times Prentice Hall.

The U.S. Financial Crisis- Impact on Trade Research Paper

The U.S. Financial Crisis- Impact on Trade - Research Paper Example As a result of the crisis starting in 2007 and building up by 2008, the Wall Street could be said to have been remade (Jones, 2009, p.2).     The Financial Crisis of 2007/2008: The international trade and the economic growth in the world had presented significant positive results before the economic crisis of 2007/2008. From the time period from 2000 till 2007 the gross domestic product of the world had reflected an increase of 3.2 percent in a year that surpassed the annual growth of the 1990s that figured around 2.5 percent. Countries like China, India, and Russia that were emerging as economic countries in the market also reflected expansions in their growth to as high as 6.5 percent in a year resultant of the different economic reforms. The farmers in the U.S. also benefitted from these growths leading to rising farm income of around 43 percent. The financial crisis affected the world starting in 2007 and deepening in 2008 leading to recession in several countries (Appendix A ) (Liefart & Shane, 2009). The crisis had initiated in the US when the housing bubble burst out and there were increasing defaults in mortgages, particularly in the subprime mortgages, that had grown for the borrowers who were not worthy of such loans, thereby leading to instability in the financial institutions and subprime losses (Appendix B) (Helleiner, 2011, p.69). The different causes that were obtained to have led to the crisis include: imprudent mortgage lending relaxing the standards of lending, housing bubble reflecting rising prices of houses, global imbalances, securitization, lack of transparency and responsibility in mortgage finance, rating agencies giving AAA ratings to several downgraded securities, mark to market accounting, deregulatory legislation, shadow banking system with financial activities moving out of government safety, non bank runs, off balance sheet financing, subprime lending mandated by government, failure of risk management systems, financial innovat ion, complexities, human infirmity, bad models of computer, excess leveraging, relaxed regulation of leverages, credit default swaps, over the counter derivatives, fragmented regulation, no systemic regulation of risks, short term incentives, and tail risk (Jickiling, 2010, pp.5-10). These issues initiated in the US and gradually affected the world and the international trade. With the crisis deepening in 2008, various measures that imposed restrictions on trade activities were initiated by different countries. General hikes in tariffs, particularly in iron and steels, primary products, agricultural foods, were incorporated in countries like Russia, India, Turkey, Vietnam, Ukraine, EU, Brazil, and Ecuador. Standards and certifications in trade also changed in several countries like Malaysia, India, Indonesia, Ecuador, Thailand and South Korea with bans and restrictions on several business issues. Licensing system of imports also altered from ‘free’ to ‘restrictedà ¢â‚¬â„¢ in many countries as a result of the recession.  Ã‚  

Health and Safety Essay Example | Topics and Well Written Essays - 1000 words - 1

Health and Safety - Essay Example release of harmful substances or petroleum products into structures on the site, the ground, underground water or surface water in the property (Hughes & Ferrett, 2008). ISA encompasses the following aspects: analyzing relevant and existing documents and maps explaining local geological and hydrogeological conditions. It also evaluates existing aerial photographs of the site in order to determine prior activities and developments that will give a hint of the potential existence of harmful substances. ISA will also focus on the terrain of the site in order to determine if the project to be established will not pose a health or safety risk if constructed on the site. The topography is also critical in projects that will require the pumping of water or waste which is in liquid form as it will require pressure. Examples include water and sewerage projects. Access and exit routes to the site will also be addressed by the initial assessment report. These two factors are important in that it will determine efficiency of entry into the site. Such considerations are also important in cases of accidents and emergencies as knowledge of exit routes will ensure fast evacuation of the site (Hughes & Ferrett, 2008). The boundaries of the site are also important in the initial site assessment because if the project will entail the emission of hazardous waste, it is important that the boundaries are clearly defined to avoid contamination of adjacent surrounding areas. Such acts can result in healthy concerns for the nearing environs and costly law suits. Site controls are important in ensuring that health and safety concerns are addressed before the actual project is started. Planning is critical in ensuring that health and safety is integrated into the project from the initial stages of the project to avoid future complications that may arise in installing safety measures in the site. Some of the considerations that must be factored in include installation of fire exits,

Looking for Methods Essay Example for Free

Looking for Methods Essay With the rampant use of the inter net today, the students in todays generation get their resources from the world wide web. In effect, most of the resources are easily copy-pasted to the students word documents. It is very likely for them to be accused of plagiarism. Now research resources can still be integrated into paper works without the worry of plagiarizing. There are certain methods on how to properly cite resources. First thing that would leave a writer out from damage is to cite their sources. Acknowledge the author of the source and then discuss the details of the specific source. It can be done through paraphrasing and quoting from the original source. The method of quoting first and then explaining what that specific passage is can also be effective. Quoting is a harmless way of integrating a source into ones work. The citation is very important as well. It is important to indicate page numbers and even line numbers for the sake of references. Another good method would be introducing the author and then following it with a brief summary (Alred, 2003, p. 153). An example would be: Fear Itself: Depression Life is written by Robert McElvaine and discusses how the Great Depression has hit Americans. It talks about how Americans in the early 20th century battle with starvation and unemployment, which affected a lot of Americans. Soon, the situation helped them change to become a better person. The country has suffered the Great Depression in the 1930s. People got mixed perceptions in this difficult time though (McElvaine, 1993, p. 23). Notice how the paragraph started with the authors name and immediately gives a background of the article he wrote. The importance of doing this right away in the first paragraph is for the sake of coherence in writing. With proper citation, paraphrasing and summarizing research sources can be integrated into another persons writing without plagiarism. References Alred, G. (2003). Handbook of Technical Writing. Michigan: St. Martins Press. Lester, J. (2005). Research Paper Handbook: Your Complete Guide. California: Good Year Books. McElvaine, R. (1993). The Great Depression: America, 1929-1941. New York: Times Books.

Drowsy Driving: A Health Promotion Teaching Tool Proposal Essay

Drowsy Driving: A Health Promotion Teaching Tool Proposal This paper is a proposal for a health promotion teaching tool to raise awareness of the dangers of drowsy driving and to provide some tips and hints to help people reduce their risk and increase their safety while driving. The target audience is primarily the status post motor vehicle accident patient recovering as an inpatient on the medical/surgical unit of New London Hospital. However, there may be a useful spill-over effect and this tool could also be used by families and visitors to the Medical Surgical unit. The tool would be available on the medical/surgical unit of the hospital in the form of a tri-fold color pamphlet, placed in a hallway between the patient rooms and the rehabilitation gym. The expected outcome is that after picking up and reading the tool, patients would be more aware of the risks and hazards of drowsy driving and make choices to reduce their risk and increase their personal safety when driving. DROWSY DRIVING In the past several decades, our society has grown from a ‘one for the road’ attitude to a zero tolerance approach to driving while intoxicated. A quick look at the evening news shows us that many different states considering measures to prevent texting while driving, and ‘distracted driving’ is now a phase in common use. We understand the dangers of driving under the influence, texting while driving and distracted driving; however, drowsy driving continues to be a problem on our roads. Needs assessment Between 1998 and 2008, 16.5% of fatal car accidents in the US involved a drowsy driver, and 13% of non-fatal accidents where at least one person was admitted to the hospital involved a drowsy d... ... the American Medical Association .1998; 279(23):1908-1913. doi:10.1001/jama.279.23.1908. Microsoft. (2014) Test Your Documents Readability. Retrieved from http://office.microsoft.com/en-us/word-help/test-your-document-s-readability-HP010148506.aspx#BM2 National Highway Safety and Traffic Administration (n.d.) Drowsy Driving and Automobile Crashes. Retrieved from: http://www.nhtsa.gov/people/injury/drowsy_driving1/drowsy.html Tefft, B., (2012). Prevalence of Motor Vehicle Crashes Involving Drowsy Drivers, United States, 1999-2008. Accident Analysis and Prevention. 45(2012) 180-186. http://dx.doi.org.ezproxy.snhu.edu/10.1016/j.aap.2011.05.028 U.S. Department of Health and Human Services. (2013). Healthy People 2020 Initiatives: Injury and violence prevention. Retrieved from: http://www.healthypeople.gov/2020/topicsobjectives2020/objectiveslist.aspx?topicId=24

Are historians probably the least recognized movers and shakers of the society?

Historians are probably the least recognized movers and shakers of the society. As historians, it is always about their works and not about them. Well, there may be quiet a few historians who are popular, but again, they became famous because other historians chose to study and write about them. Behind every historical figure, behind every icon, is a historian. So for me, this is a chance to shine the light on these people, a good way to return the favor. Going back to the discussion question, my affinity is more towards psychohistory.For me, this is probably the most challenging one, since it goes beyond the available information for a certain topic or person (385, Breisach). It involves reading between the lines, of how an event in a person’s life, say in his childhood, may influence his service as the president of a nation. It goes beyond gathering data and piecing them together in something that could be easily understood by others. It is not limited to a single person or event, as it could also be applied to a group of people at a certain time.Psychohistory deals with much more interesting works aside from the endless researches and investigations usually conducted by historians. Response 1: From your response, I can see that your deep interest with literature and art somehow influenced your affinity to Romantic historiography. I agree with what you said about how Romantic historians wanted to hold the reader’s attention, and it is because the topics included in this aspect are anything but the ordinary, thus keeping the focus and the attention of those studying Romantic history. This is very broad, and I doubt that you’ll run out of anything interesting.Response 2: I admire the set of criteria for a historian that you have laid down, but I think it’s rather hard to follow. First and foremost, just choosing on a subject would still be subject to bias. Why would do a historian choose to write about the Greeks and not about the Ro mans? There is a big difference between a historian and a news reporter. The biases that a historian possess is what makes history interesting. Despite all the facts about a topic, there is still a hint of uncertainty in it. For me, the need to clarify and verify facts about our history is what defines historians. Response 3:I agree with you that psychohistory is indeed very interesting. In fact, it is also my choice in this discussion. From your response, you focused on collective psyche, which for me is a defining aspect of psychohistory. It is usually the leaders who are subjected to this, since they are prominent and their actions affect a larger scale. However, I think that this could also be done to anyone else worth studying, since it involves informed interpretation. All you need to have is a basis for that interpretation, and that entails gathering data about the subject, something which is common to all historians.

Schizophrenia †Frightening and Exciting

Schizophrenia – Frightening and Exciting People have always been and always will be attracted by the visions of strange, frightening and mysterious; and what can be more so, than the things that happen inside human’s mind, when the mind itself seems to rise against the human? The word â€Å"schizophrenia† is derived from the Greek words meaning â€Å"to split† and â€Å"mind†, the literal translation being something like â€Å"split mind† and it is truly so – it affects the person’s cognitive process, destroying the connections between reality, thought, emotion and behavior. It often results in hallucinations, delusions (mostly bizarre or persecutory), as well as disorganization of thinking process. The first signs of schizophrenia generally appear during the period of adolescence and early adulthood, severely impairing the person’s abilities to interact with the outer world. It goes without saying that such individuals can hardly lead normal social life. Although, however, there have been a number of rather picturesque examples of people suffering from this serious mental illness, who still showed considerable capacity to live and act, finally achieving a lot more than an average normal human being. One of the most well-known of them is John Forbes Nash, an American mathematician who was diagnosed as a schizophrenic during his study at college. Notwithstanding the fact that he refused to take medications and undergo treatment, he not only continued to work in the field of Mathematics, but also was awarded the Nobel’s prize in 1994. His case became famous enough to inspire a book â€Å"The Beautiful Mind† and the film based on it. All in all, schizophrenics range in the acuteness of their mental disorder and their possibility to fight them off. Generally they are much more dangerous for themselves, than for the other people.