Ms Access

1 MS-Access 2007 The new look of Access 2007 Before starting the main part of the tutorial, we are just going to familiarize ourselves with the new look Access 2007 User Interface – or Access Screen. The Access Screen The Access 2007 Screen is very different to that in previous versions. The menus have been replaced by the Access 2007 Ribbon; there is the MICROSOFT OFFICE BUTTON instead of the old file menu; and the old database window has been replaced by the Access 2007 NAVIGATION PANE. There is also a GETTING STARTED screen to create or open a database file when Access is launched. Access Ribbon The ACCESS RIBBON works somewhat differently to the old Access Menus. There is a row of ribbon tabs with headings such as HOME, CREATE, EXTERNAL DATA, and DATABASE TOOLS. Clicking on each tab presents you with its own individual ribbon with its own particular icons. Each icon on a ribbon is contained within a group of icons that perform similar tasks. So, for example, the Create tab has groups for TABLES, FORMS, REPORTS and OTHER MSAccess2007 – www. neteffect. in 2 Microsoft Office Button The MICROSOFT OFFICE BUTTON is in the top left corner of the Access screen. It replaces the old Access file menu. So to perform functions such as saving, opening, new file creation, and printing etc, you need to click this button. To the right of this button is the Quick Access Toolbar intended to provide you with quick access to some of the more common commands used in Access 2007. There are three default icons on this toolbar – save, undo and redo. You can also customise this toolbar to add additional commands as required. Access Navigation Pane The Access NAVIGATION PANE replaces the old database window. It is here where you will see the icons for all the tables, orms, queries and reports that you create. When you want to open one of your database â€Å"objects†, you just click on one of these the icons, and the required object will open in the main Access window. Getting Started We will now move onto the first tutorial lesson where the Getting Started Screen will be introduced. Create Access 2007 Database The first step in creating an Acces s 2007 database, is to create a blank database file. This is done from the Getting Started Screen when you launch Access. The file is saved onto one of your PCs folders (which you specify). The procedure for doing this is outlined below. MSAccess2007 – www. neteffect. in 3 1. Launch Access To begin, launch Access by clicking on the desktop icon, or choose Access from the start menu. This brings up the GETTING STARTED WITH MICROSOFT OFFICE ACCESS screen. 2. Select Blank Database Template Towards the top left of the screen you will see a â€Å"Blank Database† icon. Click this icon to bring up the Blank Database side bar on the right hand side of the screen. This is where you will enter details about the database file that you are about to create. 3. Enter filename for your Access 2007 database MSAccess2007 – www. neteffect. in 4 Begin by entering the name that you want to call the database in the filename textbox. 4. Browse and select folder Next click the folder icon and browse for a folder to put your database. Once selected you should see the file path below the textbox. 5. Click Create All you need to do now is click the â€Å"Create† command button below, and your database file saves to the location that you specified, and opens for you to work on. You are now ready to work on your newly created database file. The next step is to create an Access table Access 2007 tables How Access stores data in Tables Like all other databases, Access 2007 stores data in tables. They look a lot like the cells of a spreadsheet with columns and rows. Each horizontal column represents a table record, and each vertical column represents a table field. See Table example below: A simple Table ID Number 1 2 3 FirstName John Tracey Anne Surname Jones Smith McNeil Age 35 25 30 In the example Table above, there are four fields containing information about an individuals ID number, first name, surname and age. Below the field headings there are 3 records containing information or data for each individual. As such, a database table is a list with each column containing the same specific sort of information. Each row of information is an individual record that might relate to a particular person, a business, or a product etc. When planning a database table, most database designers will decide which column headings or fields they are going to use. This is the basis of the table structure. The actual data is added later and is not a part of the design process. MSAccess2007 – www. neteffect. in 5 Create Access Table 1. Open database file If you created a blank Access database in the previous tutorial lesson, you are now ready to create a new table. Begin by opening your existing database file if it is not already open. Do this by clicking on the Access desktop icon to bring up the getting started screen again. You should see the file name that you just created towards the top of the right hand side bar (If you cant see it, click the folder icon to browse for the file). Click on the file name to bring up your blank database. If, at this stage, you get a security warning underneath the ribbon, click where it says options, select the â€Å"enable this content† radio button (in the pop-up window), and then click ok. Your blank database file should now be fully open. 2. Create Access Table Select the CREATE tab on the Access ribbon. Next select the TABLE DESIGN icon from the TABLES group. This creates a new table. 3. Create fields in DESIGN VIEW This brings up the TABLE DESIGN GRID where you enter each field name and its data type. The first field we are going to create is the ID field which is going to contain a unique reference number for each record. Enter the name â€Å"ID† into the first column of the first row in the grid. Because we want Access to MSAccess2007 – www. neteffect. in 6 automatically generate a unique reference number, select AUTONUMBER from the drop down list in the data type column. You can also enter a description for each field, but this is not essential. On the next row the field is going to be called FIRSTNAME and the data type is going to be TEXT. On the third row the field name is SURNAME with the data type again being TEXT. And finally, the last field name is AGE and the data type here is going to be NUMBER. Before you save the table you will need to choose the Primary Key, which in this case is ID. To do this, select the ID row by clicking on it, and then simply click the primary key symbol on the Ribbon. The table design grid should now look like this: You can now save the table by clicking the save icon on the top left of the screen above the Access Ribbon. To view your table select DATASHEET VIEW from the VIEWS group under the DESIGN TAB. This brings up the datasheet view of the table that you have just created. You should see your field headings running across the top of the table. 4. Data entry in DATASHEET VIEW Although entering data onto the datasheet table is not a part of the design process, the table now exists as a database object, and you can test it by entering some information into the cells. Select the first cell in the FIRSTNAME column and enter the name JOHN. For SURNAME enter JONES, and for AGE enter 35. NB just ignore the column underneath the heading ADD NEW FIELD. We created all the fields we needed in design view. MSAccess2007 – www. neteffect. in 7 You have now entered the first record in the table – record 1 for John Jones aged 35. You can now press the return key and the record will save automatically. You are now ready to enter the second record on the next row – TRACEY SMITH 25. Press return and then fill in the data for the last record we are going to do for now – ANNE McNEIL 30 Your datasheet table should now look like this: You now have a database table with three records. More records can be added below the existing three at any time. Records in the table can also be searched, sorted, filtered and displayed in a variety of ways. This, however, is something for future lessons. The next lesson to be covered in this tutorial is Access 2007 forms. Access 2007 Forms Access FORMS are user friendly In the previous lesson, you created an Access Table and entered three records. However, to get the most out of Access it makes sense to create a data entry FORM. By doing so you are making your database more user friendly. It is easier and quicker to enter data onto a form than it is into a table, not least because you have more control over the layout and labelling of your form. In this lesson we will learn how to create a FORM that uses your newly created table as the DATA SOURCE. Create Access form There are a number of ways to create an Access form. One of the easiest ways is to use the ACCESS FORM WIZARD. 1. Select form wizard Open your database if it is not already open. Click the CREATE tab on the ACCESS RIBBON and then select MORE FORMS from the forms group. MSAccess2007 – www. neteffect. in 8 A drop down list of form types appears. You need to select FORM WIZARD from this list. 2. Select table and fields The Form wizard then opens as the pop up window below. On the first page of the form wizard we select which table we are going to use as the DATA SOURCE. Since there is only one table in this database so far, it should already be selected for us in the TABLES/QUERIES combo box. Underneath there is a list of the four fields in your table. You could select each field individually by highlighting the field name and clicking the single arrow >. We can, however, select all four just by clicking the double arrow >>. Once they have been transfered into the right hand box they are selected. We can now click NEXT to go to page 2 of the form wizard. MSAccess2007 – www. neteffect. in 9 3. Form Layout This is where we choose the FORM LAYOUT. We are going to leave this on the default setting of COLUMNAR. Click NEXT again to move onto page three of the form wizard. MSAccess2007 – www. neteffect. in 10 4. Form Style Here we select a style that from the list box. Preview a style by clicking on its name. This step just determines how the form looks aesthetically. Once you have selected a style to your taste, click NEXT again. MSAccess2007 – www. neteffect. in 11 5. Form Title This is the last stage of the wizard. Here we are going to choose the name for our form – lets say FORM1. We are going to leave the radio button selected for OPEN THE FORM TO ENTER OR VIEW INFORMATION All we need to do now is click FINISH and our form should like something like this: 6. Navigate Records via Access Form As you can see, the form opens with the first record in your original table displayed. You can navigate through each record using the NAVIGATION BUTTON at the bottom left of the form window. MSAccess2007 – www. neteffect. in 12 To move to the next record click the right arrow button on the navigation control. To move to the last record click the >| button on the navigation control. To move backwards through the recordset use the left arrow buttons. You could edit any record from the form, which will update the data in your table. For now, though, just try navigating through the three records without changing any data. 7. Create New Record via Access Form Now that you know how to move through the recordset, lets finish off by adding two more records. To do this click the star button on the right of the navigation control. This should bring up a blank record. Add JOE for firstname, BROWN for surname, and 39 for age. Click the star again to bring up a new blank record, and enter SUE MOORE 33. When you have finished click x on the form window to close. This tutorial lesson has shown you how to create an Access Form using the form wizard, and how to navigate and add records using Access Forms. There are a number of other ways to create and modify forms, but this is as far as we are going to go in this particular lesson. The next lesson in the tutorial is going to be Access 2007 queries. Access 2007 Query Access Queries Process Data If you have been following the previous lessons in this tutorial, you will have created a table with five records. In this lesson we are going to create an Access 2007 QUERY, which will process the data below which you have entered into your table. ID Number 1 2 3 4 5 FirstName John Tracey Anne Joe Sue Surname Jones Smith McNeil Brown Moore Age 35 25 30 39 33 What we want Access to do is extract all the records in the above table where the persons age is greater than or equal to 35. Access Queries can do far more than this, of course, but this simple task should serve as a useful learning exercise. Open the Query Design Grid The first stage is to select the CREATE TAB and then go to the OTHER group on the far right of the ribbon. Then click on the QUERY DESIGN ICON to bring up the query design grid. MSAccess2007 – www. neteffect. in 13 Select Table for Query The next stage is to select which table you are going to use in this query. When the query design grid opened, the SHOW TABLE pop up window should also have opened. If necessary you can open this window manually by clicking the SHOW TABLE icon in the QUERY SET UP group on the Access Ribbon. So far there is only one table in your database – TABLE1. This should be highlighted when the window opens, but if not, just click on it once. Next click ADD. When you close the pop-up window by clicking x,you should see a box labelled TABLE1 above the query design grid. Select fields from Table In the table1 box, you will see a list of its field names. We are going to use all the fields in this query, so select each one individually by double clicking on their names. You will now see the field names at the top of each column in the Query Design Grid. MSAccess2007 – www. neteffect. in 14 Enter query criteria As you may remember, the purpose of our query is to extract records where the persons name is greater than or equal to 35. To do this we enter the criteria into the appropriate cell of the query design grid. In this case you need to go to the AGE column of the CRITERIA row, and enter the formula >=35. Save and Run Query Click the save icon above the Access Ribbon. When prompted for the query name, just use the default QUERY1. To run your query, click the RUN icon in the RESULTS GROUP of the Access Ribbon. You should now be presented with a datasheet displaying your query results – JOHN JONES 35 and JOE BROWN 39. You have now created and run your first query. The next lesson in the tutorial is about Access 2007 Reports. MSAccess2007 – www. neteffect. in 15 Access 2007 Reports Access Reports Present Data Access REPORTS are a way of displaying and printing information from your database. Developers often use Reports to display the results of a Query, which is what we are going to do next. Like other Access database objects, there a number of ways to create an Access REPORT. We are going use the REPORT WIZARD. Our task is to display the results of QUERY1 which we created in the previous tutorial lesson. 1. Open Report Wizard Begin by selecting the CREATE TAB on the Access Ribbon. Then click REPORT WIZARD from the REPORTS group to open the pop up window. 2. Select Report Data Source and Fields The first page of the Report Wizard is almost identical to that of the Form Wizard. On this page we will select QUERY1 as the DATA SOURCE for the Report. This is done by selecting the query from the list in the TABLES/QUERIES combo box. Then select all fields from QUERY1 by clicking the double arrow to the right of the text box labelled AVAILABLE FIELDS. The field names will now appear in the SELECTED FIELDS text box on the right. Click next to go to the second page of the wizard. MSAccess2007 – www. neteffect. in 16 3. Report Grouping Levels Page two of the wizard is where you can add grouping levels if required. So we could, for example, group each person in our report with others of the same age. We dont need to do this for this particular example, but it is certainly a useful feature that we might want to learn more about later. But for now, just click next. 4. Record Sort Order Page three of the wizard is where you determine what order the records are displayed in your report. So for example you might want to display records in ascending order of age. For this example, however, we are going to put your records into alphabetical order for SURNAME and FIRSTNAME. Begin by clicking the top drop down box and selecting SURNAME, and in the box 2 below select FIRSTNAME. This means that records are sorted alphabetically by surname, and if two surnames are the same, the FIRSTNAME is used to determine which record comes first etc. Click Next MSAccess2007 – www. neteffect. in 17 5. Report Lay Out This page of the Wizard is where you set the lay out for your report. There are various lay out options, but in our case we shall keep to the default setting of TABULAR. Click next. 6. Style For style, select Access 2007 from the list and click next. MSAccess2007 – www. neteffect. in 18 7. Name of Report Name your report REPORT1 and then click FINISH. Your access report will now be displayed on the screen, and should look something like this: MSAccess2007 – www. neteffect. in

Cybercrime & Computer Crime Research Center

The internet has increasingly become a convenient avenue for commitments of crimes in the ever sophisticated information age. This is due to the defining characteristics of the online world where one can interact without physical contact. A computer consultant in Utah was sentenced to five years in prison for stealing 2 million dollars from a credit company where he worked (Computer Crime Research Center).In another incident, Jeffrey Lee Parson who pleaded guilty to charges of unleashing part of a worm that caused chaos in the internet in 2003 got off with 18 to 37 months in jail (Computer Crime Research Center) In most cases of cybercrime, the punishment does not fit the crime. The damages by computer users in the hands of cybercrime offenders are very real and so the penalties should also be as real. This paper will attempt to discuss and draw more light on this issue. This paper will attempt to discuss and draw more light on the issue of cybercrimes and some of the proposed soluti ons that have been suggested to counter the cyberterrorism.Problem Definition According to the Computer Crime Research Center, the penalty for illegally accessing a computer ranges from 6 months to 5 years. The penalty for illegal system access ranges from 5 to 10 years of imprisonment. Communication interception, offensive material dissemination and telecommunication piracy crimes carry punishment of 1 to 5 years. Individuals who hack computer and computer devices get an imprisonment of up to 3 years or a fine (Computer Crime Research Center. An act of trying to gain access to a government protected system, results in a 10 year imprisonment and a heavy fine.Over the years this penalties have been made more severe, but the question still remains on whether they are still too lenient (Computer Crime Research Center). Cybercrime is the criminal exploitation of the internet. According to research carried out by the National Computer Security Association (NCSA) in 1996 two out of three U. S. companies were affected greatly by viruses. 3-5 billion dollar losses were incurred in the United States annually in the late 1980s as a result of computer abuse. With advancement in technology, newer and more complicated crimes have emerged which usually go unprosecuted.Cybercrime can be categorized into violent or potentially violent criminals, and nonviolent crimes (Shinder & Cross, 15). Types of violent or potentially violent crimes include: Cyber stalking, cyber terrorism, and child pornography. Cyber terrorism refers to deliberate politically motivated violence committed against innocent people by individuals, group(s) of people through computer networks. It involves use of the internet to convey information to be used in violent activities as well as recruiting members to terrorist groups through Web sites.In extreme cases, it could include interrupting computer systems used in air traffic control to cause planes to crash or collide; sabotaging the computer system contr olling water treatment so as to cause contamination of water supplies. It also includes hacking into hospital database and deleting or changing information that could result in incorrect or dangerous treatment of patients (Shinder & Cross, 15). Cyber stalking is a form of electronic harassment which involves implied physical threats which create fear in the victim. It mostly targets people in a certain race, gender, religion or social status.Paparazzi use the internet to stalk celebrities and get unauthorized access to confidential information on them in order to blackmail them. People from a particular race are harassed by distribution of hate e-mails through the internet; this often occurs in chat rooms and news groups. Child pornography becomes a cyber crime when computers and networks are used to create, distribute and access pornographic materials that use minor children. Child pornography is considered a violent crime because sexual abuse is practiced in order to produce porno graphic materials.Any related activity to enhance child pornography is considered to be a crime. Pedophiles use the internet to distribute and access pornographic material involving children through the internet (Shinder & Cross, 15). Most cyber crimes are nonviolent offenses. The perceived anonymity of virtual experiences is one of the elements that make cyberspace an attractive â€Å"venue† to commit crimes. Nonviolent cyber crimes include: cyber trespass, cyber theft, cyber fraud, destructive cyber crimes and other cyber crimes.Cyber trespass refers to accessing of a computer’s or networks resources without authorization just for the fun of it. The individual may not damage or misuse the data; nonetheless, cyber trespass is a crime in most jurisdictions. Most of these cases are dismissed by law enforcers because no damage is done (Shinder & Cross, 18). Copyright infringement is another method of nonviolent cyber crime. This is unauthorized use of works covered by co pyright law, in such a way that it violates the owner’s exclusive rights.These rights include; the right to reproduce the work. For electronic media copyright infringement is also referred to as piracy. Piracy is mainly done for music and film works, where cyber criminals hack into entertainment websites and download original works. They then, create copies which they sell as their own (Shinder & Cross, 19). Cyber theft is the use of a computer and network to steal money, information or other valuables. It is one of the most popular cyber crimes; this is because stealing from a distance reduces the risk of getting caught.Cyber theft includes embezzlement; an example is where an employee may use his/her legitimate access to a company’s computerized payroll system to change the data so as to move funds out of a company bank into his own account. A person may also gain unlawful access to an organization’s information and misappropriate funds. Another example of cyb er theft is industrial espionage, where a person from outside the company uses the network to steal trade secrets and marketing strategies for competitors (Shinder & Cross, 19).Plagiarism is another case cyber theft. Plagiarism is stealing of someone’s original writing and then passing it off as your own. Cyber fraud on the other hand is the variation of network data so as to obtain benefits. An example is when one hacks into the police database so as to remove arrest records. Destructive cyber crimes include: electronically vandalizing web pages, hacking into a system and deleting data, introducing worms, viruses or other malicious codes into a computer system or network (Shinder & Cross, 21).Viruses, worms and malicious codes cause damages worth millions of dollars (Shinder & Cross, 23). Virus writers and hackers are highly active and continuously creating and modifying new viruses, making it difficult for antivirus software to detect them. Other nonviolent cyber crimes inc lude: soliciting prostitution over the internet, gambling through the internet, internet drug sales and other contraband goods that are banned in some countries (Shinder & Cross, 24). An important question arises on how these crimes can be prevented.Approaches to Counter Cybercriminals Use of antivirus and anti spyware software is one of the solutions which are currently in use. The antivirus software contains a program that attempt to identify and eliminate viruses, worms and other malicious codes. Backdoor programs and Trojans are restricted by the anti spy wares. Firewalls are also other effective ways of preventing unauthorized access to a computer network. Network firewalls may be software programs, hardware devices or a combination of both.The firewall protects internal computer networks from outside access by malicious intruders (Shinder & Cross, 532). Cryptography is another very effective method of dealing with cyber crime. Cryptography is the science of encrypting and decr ypting information. This is where, when one is sending information through the internet, software decrypts the information and encodes it. The information is sent in coded form which can only be decoded by the recipient who has the decoding software. This is a very effective method that crackers find hard to hack (Shinder & Cross, 512).Awareness can also be raised on the issue of cyber crime. Youths are increasingly getting drawn into cyber crime because most of them are not aware of its legal consequences. This can be done through informative advertisements on the internet which will attempt to inform them on the dangers of cyber crime. People should also be encouraged to report cyber criminals to authorities through links on the web, so as to use the internet as a weapon against cyber crime perpetrators (Shinder & Cross, 551).Cyber ethics and laws are being formulated to combat cyber crime. It is the responsibility of service providers to provide high level of security to their cl ients so as to keep them safe from malicious programs. Laws have been passed over the years which have attempted to curb the problem of cyber crime. One of the most effective laws which were passed in the USA is the USA Patriot Act which increases penalties and allows the prosecution of individuals who intend to cause damage. It was pushed through the U.S Senate after the terrorist attack of September 11, 2001. This law gives authority over monitoring personal communications and private information (Shinder & Cross, 10). In August 2007 President Bush, signed into law Patriot II Act. This act gives authority to the government to: conduct domestic wiretaps without a court order for 15 days after an attack on the country or congressional authorization, access citizen credit reports with a subpoena and criminalize use of encryption software that was used in planning of a felony.This act was put in place to address the shortcomings of the law that don’t deal with modern technology (Shinder & Cross, 10). In USA it is a federal crime to advertise or knowingly receive child pornography. The child Pornography Prevention Act (CPPA) expanded the definition of child pornography to any visual depiction of sexually explicit behavior in which the production involved the use of a minor engaging in sexually explicit conduct. This has made it illegal to distribute and access child pornography on the internet (Shinder & Cross, 16).The Federal Bureau of Investigation (FBI) has also developed a cyber program to deal with cyber threats. Over the years, the FBI has developed a Cyber Division whose main goal is to address cyber crime. It has employed the use of highly specialiazed personnel made up of agents and analyst who are able to identify cyber crimes. They have also employed the use of state-of-the-art-technology and resources to deal with this menace. Partnerships have also been developed with the Department of Defense and Homeland Security which enable them to share i nformation on cyber crime.The Cyber Crime Treaty: Preferred Approach It has become clear that a well-developed network of international cooperation is required to fight cyber crime, due to its ever changing nature. I think an international Cyber crime treaty is the best solution. Many countries have united their anti- cybercrime efforts through a proposed treaty known as the â€Å"Convention on Cyber crime†. Australia, Canada, Japan, USA and 43 member nations in the Council of Europe were involved in the drafting process.The Cyber crime Treaty is an internationally accepted law, which has made it easier to get help and evidence from other countries to prosecute foreign nationals within the country (Shinder & Cross, 548). The treaty has three features, whose target is to set basic cyber law standards for all nations. First, it requires all nations to outlaw unauthorized usage of protected computer; the usage of a computer to commit fraud, computer infringement (piracy), distri bution of child pornography or terrorism.Secondly, it is a requirement to standardize procedures used to capture and retrieve information online. There is also need to capture the origin and time of all traffic on all networks. Thirdly, national governments are required to cooperate and share electronic evidence across boarders. This is the most effective means by which cyber criminals can be deterred as they won’t find refuge in any country (Shinder & Cross, 548). Conclusion Even though cyber crime is getting the recognition it deserves, it is not going to be curbed easily.It is actually more likely that perpetrators will continue upgrading and developing so as to stay ahead of the long arms of the law. It therefore becomes very important for governments and organizations to keep consulting and coming up with more advanced and updated methods of detecting and dealing with cyber crime, in order to curb this ever growing menace. Works Cited: Computer Crime Research Center. Leg islation. Web: August 17, 2010 from, http://www. crime- research. org/legislation/ Shinder Debra L. & Cross Michael. Scene of the cybercrime. Burlington, MA: Syngress Publishing, Inc, 2008

1.Critically evaluate how gender intersects with other axes of Essay

1.Critically evaluate how gender intersects with other axes of difference. Assess the implications for policy with reference to a case study - Essay Example Here we discuss the notion of intersectionality – that which looks at the multiple, socially-constructed categories that interact in complex and multidimensional ways to produce and reproduce structures of inequality. It is hinged in the idea that themes of gender, race and class should be perceived not as independent from each other, but as overlapping structures of oppression and exploitation that must be addressed and resisted together as it â€Å"shapes those upon whom it bestows privilege as well as those it oppresses.† (Frankenberg: 1993: 131).† If we begin to trace the root of gender differentiation, and even subordination, it is imperative to consider the notion of gender as social construct and see how men and women are assigned different social roles and are treated or considered differently because of perceived biological differences. As expressed by Lorber (1994: 56) – Western society’s values legitimate gendering by claiming that it all comes from physiology – female and male procreative differences. But gender and sex are not equivalent, and gender as a social construction does not flow automatically from genitalia and reproductive organs, the main physiological differences of females and males. In the construction of ascribed social statuses, physiological differences such as sex, stage of development, color of skin, and size are crude markers. As a result of this, women were then considered less able than men and therefore must be submissive to the husband. Her greatest asset is her purity. Women have been considered as the weaker sex, unable to carry out masculine tasks and duties requiring intellectual development. In the past, a little girl would learn from her mother that a woman’s place was at home – doing household work like cooking and cleaning and watching over young children. Indeed, societal norms have greatly affected women in many cultures. Women, in most cultures, are

Why developed countries should take in more refugees Outline

Why developed countries should take in more refugees - Outline Example They have better economies to take care of the needs of refugees such as security, food, shelter, water, health care, and other needs (Bamgbose, 2008)†¢Ã‚  Developed countries have better infrastructure and refugee screening measures that would sieve out refugees who are not genuine (Lim, 2013; Wade, 2011). †¢Ã‚  Developed countries have an ethical obligation to help the less fortunate persons in developing countries (Davies, 2008)†¢Ã‚  Reducing mortality rates among the victims (Elie, 2010)†¢Ã‚   They have fledged, proven refugee policies and internal institutions (Elie, 2010)Disadvantages However, refugees’ entering developed countries could cause;   †¢Ã‚  Overcrowding and poor sanitation (Elie, 2010)†¢Ã‚  Heightened insecurity due to idleness (Davies, 2008)†¢Ã‚  Developed countries taking in refugees are implementing short-term measures to the problem of refugees in the world as many people will develop a culture of dependence (Davies, 2 008; Elie, 2010)†¢Ã‚  Taking in more refugees would justify more hostilities because perpetrators would be buoyed by the fact that victims will eventually leave (Davies, 2008)†¢Ã‚  In light of this, developed countries should alleviate the problem by taking in more refugees because they are better placed to provide the basic needs whenever necessary. †¢Ã‚  Preventive measures such as peaceful conflict resolution mechanisms in unstable countries is important †¢Ã‚  Facilitating stronger governance institutions, mediation and arbitration processes are equally important.

Acute pancreatitis Essay Example | Topics and Well Written Essays - 2000 words

Acute pancreatitis - Essay Example The very first assessment involved collecting the patient’s blood sample for testing and the results indicated that she had increased levels of digestive enzymes known as serum amylase. When these enzymes leak out of a malfunctioning pancreas, some is taken up into the blood, where high levels may be detected. As with other inflammatory condition, C-reactive protein (CRP) was also reported to be high. Higher levels of CRP indicate other serious diseases with a poor prognosis. Together with such signs and symptoms as sudden bloated stomach, abdominal pain, and ultrasound, the above increases attested to the presence of gall stones. In addition, a swollen pancreas was an indication that Mrs A was suffering from acute pancreatitis. This essay will define acute pancreatitis; explains its aetiology; its associated pathophysiology; as well as its pertinent epidemiology. It also looks at two interventions (examination of the levels of blood glucose and intravenous paracetamol adminis tration) that were applied in the management of the patient’s condition and gives an appraisal of the care applied towards meeting her needs. Although pancreatitis may be acute or chronic (Smith & Fawcett, 2006), the focus of this paper is on acute pancreatitis. As Smith & Fawcett explain, the pancreas is an elongated, slender organ located at the left upper side of the abdomen. Acute pancreatitis refers to a kind of inflammation that occurs rapidly causing an elevated level of pancreatic enzymes in the blood as well as upper abdominal pain (Zara, 2010). Acute pancreatitis occurs in two types namely necrotizing acute pancreatitis and interstitial pancreatitis, which accounts for eighty percent of all cases of acute pancreatitis (Zara, 2010). Research by the British Society of Gastroenterology (BSG) (2005) indicates that in the United Kingdom, the frequency of acute pancreatitis is getting higher – it ranges from 150-420 cases for every million populations. Acute pancre atitis may result from surgery, drugs, or trauma (Burruss & Holz, 2005). However, alcohol and gallstones bring lead to about eighty per cent of this condition (BSG, 2005). Nevertheless, Sargent (2006) explains that ten percent of acute pancreatitis could be idiopathic, meaning that a diagnostic cause has not been recognized. Ultra sound results on Mrs A confirmed that she had gallstones. Finding out her condition’s underlying root could consequently greatly enhance her condition’s management and it may as well assist in the prevention of more attacks. Even though it is generally agreed that this condition entails an intricate flow of incidents that begin in the acinar cell of the pancreas, it is not clear the way in which the particular method through which acute pancreatitis arises (Madhav et al., 2005). According to Parker (2004), one generally acceptable and common presumption is the fact this condition results from pancreatic acini’s disruption or injury, wh ich allows the seepage of such enzymes from the pancreas as elastase, chymotrypsin as well as trypsin into pancreatic tissue. The seeped enzymes are activated in this tissue, thereby instigating auto digestion as well as acute pancreatitis, as Parker explains (2004). Elastase, trypsin, and lipase activation breaks the cell membranes as well as the tissue down, leading to vascular destruction, haemorrhage, necrosis, as well as oedema (Madhav, et al., 2005). Once this takes place, it leads to an abrupt incisive pain in the upper abdominal region further (Holcomb, 2007). In most cases, the ache spreads out s to the backside and in most cases, it is linked to vomiting along with nausea. The

The Importance of Diversification Essay Example | Topics and Well Written Essays - 750 words

The Importance of Diversification - Essay Example The Importance of Diversification Diversification involves adding new products from different industries (Investopedia, 2013). For instance Tuscan Treasures can add to its product line the sale of vacation packages and cruise trips. In 2011 the global tourism industry generated revenues exceeding one trillion dollars (Berwyn, 2012). The use of a diversification strategy lowers the business risk of the company, while at the same time increasing its income streams. The third growth strategy the firm must use is product development. The company can introduce its own line of decorative products. These products are going to be unique and different because they will be made using banana ply paper as the raw material. Banana ply paper is a renewable source that comes from the trunks of the banana trees. The owner of the patent is the company Papyrus Australia. This company offers licensing agreement to companies interested in sponsoring its product to become business partners. Decorative products are a complimentary product to furniture that will increase the overall revenues of the firm. It is important to properly market the new green product through different marketing channels such as the internet, television, satellite radio, and mobile technology. The company is suffering from profitability problems. There are a variety of factors that could be causing the firm’s inability to generate profits. Profitability issues typically involve either declining sales or increasing costs. The company’s sales must be sufficient to cover all fixed and variable costs. If the expenses of the company exceed its revenues the company will incur in net losses. The firm must determine its breakeven cost to ensure the sales projections of the company exceed that number. A way to boost the sales of the company is by investing in advertising. The poor profitability of the company may be associated with high costs. The company must perform a cost analysis to evaluate the payroll obligations of the company. The analysis should provide information regarding whether the company is overpaying its employees and to determine if the firm could operate with a smaller workforce. Investment in new technologies can increase the efficiency and profita bility of the business. New technology can also reduce labor costs. A second element of the cost structure of the company that must be evaluated is its materials costs. The market must be analyzed to determine if a suitable supplier of Italian furniture is available that offers lower prices than the firm’s current suppliers. Lowering materials costs will reduce the cost structure of the firm and raise profitability. Another reason the profitability of the company may be suffering is a lack of productivity. Low employee morale or a lack of motivation can hinder the productivity of the workers. The managers of the company are responsible for motivating the staff. A way to increase the motivation of the workers is by offering intrinsic and extrinsic rewards. An example of an intrinsic reward is a manager telling a subordinate they did a great job during a work day. Offering positive reinforcement can increase the confidence of the workers. Giving financing incentives such as a C hristmas bonus is an example of an extrinsic reward. Part C The downsizing initiative of the firm must be well planned and executed in an effective manner. The company must keep the information about the strategy internal to avoid hurting

Case Analysis Essay Example | Topics and Well Written Essays - 250 words - 5

Case Analysis - Essay Example In relation to the case of Tratelemonioc, the appropriate remedy in response to the violation of NLRA is that the management should highly emphasize the participation of employees in terms of selecting issues committees or the members as well (National Labor Relations Board, 2014). The violation of NLRA does not mean reformation of the labor law in order to emphasize employee participation. In this case, adequate compliance with the NLRA policies and provisions regarding the formation of issues committees can lower the risk for the employees working in Tratelemonioc (National Labor Relations Board, 2014). With reference to an understanding of the case, the decision of the district court can be duly agreed in accordance with the overtime-pay requirement provisions in the Fair Labor Standards Act (FLSA) of 1938 (Chamberlain, Kaufman and Jones, 2003). In relation to the policies of FLSA 1938, few occupations are exempted from the overtime pay with the purpose maintaining fair and equal pay distribution in response to the workload in the organization (Chamberlain, Kaufman and Jones, 2003). The most suitable ethical resolution to address the dilemma regarding the exemption from over-time pay in specific job profiles would be a process of compensating this particular group of employees. Providing reward for continuous contribution for working overtime can also be an effective ethical practice for the organization (United States Courts for the Ninth Circuit,

Venezuela under Hugo Chavez Essay Example | Topics and Well Written Essays - 1000 words - 1

Venezuela under Hugo Chavez - Essay Example He directed the movement in an unproductive coup overthrow against the Democratic Action government of Carlos Andrà ©s Pà ©rez, who was the president in 1992. This led to the imprisonment of Hugo Rafael Chà ¡vez Frà ­as (Feinberg, 1). Later on, after he was released, he formed a socialist political party two years later, it was called the Fifth Republic Movement, and he was voted president of Venezuela in 1998. In 2000, he was re-elected and during this second term he presented the system of communal groups, Bolivarian Missions, and employee-managed companies, along with a land reform program, which was municipalizing main industries. In 2006, he was re-elected again with more than 60% of the votes. After emerging victorious in his fourth tenure as president in October 2012, defeating Henrique Capriles, Hugo Rafael Chà ¡vez Frà ­as was sworn on 10th January 2013. However, the Venezuela National Assembly decided to postpone the inaugural ceremony to give him time to enable him r ecuperate from medical treatment in Cuba, which resulted from a cancer return that was initially identified in June 2011. On 5th March 2013, Hugo Rafael Chà ¡vez Frà ­as passed away in Caracas at 58 years. During the duration Venezuela was under Hugo Chà ¡vez, it was not a democratic country, though Chà ¡vez was not a dictator, he crushed the democracy of the Venezuelan nation. In a period when South America was swiftly moving towards the far-left demagoguery from its ancient binaries of far-right, Chà ¡vez was still holding Venezuela back in the past, both politically and economically. Under the decade of Chà ¡vez, while other nations like Peru and Brazil became representations of equality and success, Venezuela appeared to go back to the bad ancient days. It is true that the polls were usually well-conducted and fair under his regime. He even freely accepted defeat in one.

Business Research and Analysis- design an experiment on starbucks Paper

Business and Analysis- design an experiment on starbucks - Research Paper Example Company managers with this orientation strive to make their products the best and for continuous improvement. An experiment, specifically a blind two-group experimental taste test, will be conducted to find out whose latte has superior taste. The research questions are: 1. Does a Starbucks latte taste better than a McDonald latte? 2. Does a Starbucks latte taste better than a Dunkin Donuts latte? The taste test is an example of a sensory test, in which the instruments for investigation are the senses themselves (Liedtke, et al., 2005). Many such tests have been conducted. Some examples are: 1. Gunnarsdottir and Thorsdittor’s (2010) study on the effect of food packaging on the perceived taste of healthy food by children; 2. Urdan and Urdan’s (2001) experimental analysis on the effect of brand name and taste on consumers’ buying intentions; 3. Studies that assess the taste and off-taste in drinking water by using quantitative taste and odor measurements compared wi th threshold numbers to evaluate compliance with government regulations (DWI, 2002); and 4. A comparison of taste test ratings after repeated consumption of different strengths of iced tea (Vickers and Holton, 1998). The experiment will involve a blind two-group experimental design, like those used for clinical drug trials. ... Ha: A Starbucks latte tastes better than a Dunkin Donuts latte. Method Participants Though Starbucks has long insisted that it does not market to children, the young population is often seen drinking their beverages (Linn, 2007). Stratified, quota sampling will be employed. There will be six sets of sixty participants each, totaling 360 participants, stratified by age (11-19; 20-29; 30-39; 40-49; 50-59; 60 and up), where each set will have 30 males and 30 females, to control for age and sex, factors for which taste norms have not been determined (Moretz, 2006). Participants will be randomly assigned to a control group or intervention group by computer-generated randomization schedule, where each group will equal thirty participants, with equal numbers of male and female participants and stratified by age. This process is blinded, so that participants will not know their group assignment. Participants will be recruited through advertisements in the newspapers. They will be informed of their full rights and compensation and will be asked to sign consent forms. Research ethics shall be strictly followed. Interventions The control group will be given three cups (fifteen ounces each) of Starbucks latte. The intervention group will be given one cup (fifteen ounces) each of a Starbucks, McDonalds, and Dunkin Donuts latte. Administration of cups will be rotated. Both groups will be asked to rate each cup on a five-point scale (very good, good, neutral, bad, very bad). Both descriptive and inferential statistics will be employed upon analysis of results. Variables and Controls The dependent variable is the perception/measurement of taste of the lattes. The independent variable is the brand of latte, i.e. Starbucks, McDonald’s, and Dunkin

Elephantiasis Disorder Essay Example for Free

Elephantiasis Disorder Essay Elephantiasis is usually caused by obstructions in the lymphatic system. It causes a swelling in the skin and tissues, generally in the lower trunk and the legs. It is most likely seen in the legs and genitals, causing baggy, thick and ulcerated skin, accompanied by fever and chills. Limbs can swell so much that they will resemble an elephants front leg in size, texture and even color. Elephantiasis has two main forms. Lymphatic filariasis is the most common form, caused by a parasitic disease just from a bite from a little infected mosquito. This form of Elephantiasis is caused by a parasite, most commonly called roundworms. The parasite blocks the lymphatic vessels, inhibiting their ability to drain the affected area. This disease can be very painful and will most likely impact the individual’s ability to lead a normal life. A severe case can block blood vessels, which will limit the blood flow to the skin causing inflammation and possible gangrenous. Elephantiasis is recognized as the second leading cause of disability worldwide because of its physical and psychological impact to the affected individual. An economic burden is also a huge issue, although treatments are available, those who are affected are usually from the poor community so they cannot afford the drugs to help cure them. The physical impact is very obvious to the infected because of the edema. It makes it very difficult for them to move around to do their daily activities. Most will have thickening skin and a very strong body odor. Because of these symptoms they usually are unemployed making life a struggle for money. Elephantiasis is known to be a disease of poverty because it is endemic to poor tropical countries. It is a public health and socio-economic problem worldwide. It affects 120 million people in over 80 countries. The disease is prevalent in urban and rural areas affecting people of all ages and sexes.

Policy on Social and Affordable Housing in Ireland

Policy on Social and Affordable Housing in Ireland 1.0 What is Social and Affordable Housing? 1.1 Social Housing: Definition According to the Irish Council for Social Housing (2010), Social Housing can be broadly defined as accommodation provided by a local authority or approved non-profit housing body for persons who are unable to provide accommodation form their own resources. (www.icsh.ie) 1.2 Affordable Housing: Definition As defined by Dublin City Council (2010), Affordable Housing is a scheme whereby new homes are sold at a reduced price to people who cannot afford to buy a property on their own. (www.dublincity.ie) 1.3 History of Social Housing According to Redmond and Norris (2005), the first instances of social and affordable housing can be tracked back to the mid 1800s. During this time, Europe was witnessing widespread concern about housing conditions of the low income population. This unrest led to state subsidized rental housing to the disadvantaged and low income groups. This form of housing is now known as social housing. Social housing in Ireland has traditionally been provided through two means, these are: Local Authorities and Approved Voluntary Housing Associations. 1.3.1 Local Authority Social Housing In Ireland the Housing of the Working Classes Act (1890), was the first such Act to introduce the concept of the provision for social housing by the local authorities. This act introduced little change to the housing situation at the time. It was not until 1919 when a new housing Act was introduced. This Act was The Housing Act 1919. This Act obliged the local authorities to build and to provide subsidies in areas where there was a need for housing. From the time of introduction of this Act, Ireland saw a substantial period of social housing programmes and completions. This period continued well up until the 1950s. In 1966 a new Act was introduced to modernise the countries outdated legal framework in relation to housing. This Act was The 1966 Housing Act. To date Ireland has benefited from the introduction of 330,000 homes provided by local authorities under social housing initiatives. Currently local authorities manage 108,000 homes under the bracket of social housing. 1.3.2 Approved Voluntary Housing Association Social Housing As defined by the Irish Council for Social Housing (2010), Voluntary housing associations are non-profit organisations formed for the purpose of relieving housing need and the provision and management of housing. The largest of the voluntary housing associations in Ireland at present is the Iveagh Trust. The Iveagh Trust was set up in 1890 by Sir Edward Cecil Guinness, Earl of Iveagh. The purpose of this trust was to provide housing and other amenities to the working classes in Dublin. This was one of the first schemes of its kind to provide such assistance. The introduction of The Capital Assistance Scheme (1984) has provided much needed assistance to these housing associations. Due to the assistance provided by this scheme voluntary housing associations have been able to grow and provide effective assistance in the role of providing housing to those unable to provide housing for themselves. During the mid to late 1990s voluntary housing associations struggled to provide housing due to the increasing land and building costs. According to the National Economic and Social Council (2004), during the 1990s voluntary housing associations produced their lowest output of 285 units. At this time the numbers of people in need of housing was rapidly increasing. The Minister for Housing and Urban Renewal, Mr Robert Molloy T.D., was then prompted to update and improve the schemes available to the voluntary housing agencies. This allowed them to again function effectively in their role to the communities. In 2003 the voluntary housing sector has a managed stock of over 16,000 dwellings. The National Economic Social Council (2004). The Irish Council for Social Housing has recognised the role that the voluntary housing agencies provide in Ireland and has ensured that they have been included in the following current government policy documents: National Development Plan 2007 2013 and Towards 2016. Icsh (2010). 1.4 History of Affordable Housing Affordable housing is a relatively recent initiative in Ireland with the Housing Act 1992 providing the first policies for affordable housing. This Act facilitated access to full ownership in two or more stages to those who cannot afford ownership by their own means. Under this Act the purchaser must initially purchase 40% of the property. The Affordable Housing Scheme 1999 brought forward proposals by the social partnership to provide additional affordable housing on land that is already in the possession of the State and local authorities. As defined by the Department of the Environment, Heritage and Local Government (2009), the Affordable Housing Scheme 1999 comprises developments built on local authority land and in some cases purchased turnkey developments. It was not until the introduction of Part V of the Planning and Development Act 2000 that affordable housing could be considered an effective form of providing housing to those who cannot afford to buy a property on their own. This Act provided an obligation for developers to transfer up to a maximum of 20% of land, units, sites, an equivalent financial contribution or other land or units off site to the local authority for the use to provide social and affordable housing. According to the Department of the Environment, Heritage and Local Government (2009), in 2007 the provision set out in Part V for affordable housing, accounted for 60% of the country wide provision of affordable housing. Today it is through the three measures above that affordable housing is primarily being provided by the local authorities. Sustaining Progress 2003 2005 introduced the Affordable Housing Initiative (AHI). This initiative was responsible for providing 10,000 affordable homes on local authority and State lands. This target has been increased in the current social partnership agreement, Towards 2016, to 17,000 affordable homes. In 2005 the Irish Government decided to establish the Affordable Homes Partnership (AHP). The role of the AHP was to coordinate the delivery of affordable housing by the local authorities in the Greater Dublin Area. The role of AHP in 2007 was extended in to coordinate affordable housing at a national level. During the period of 2006 2008 the AHP actually provided affordable housing direct to the applicant. The AHP when it was created was to take the responsibility of the sites under the AHI. The AHP used this land to deliver affordable housing through land exchanges. According to the Department of the Environment, Heritage and Local Government 2009, only two land exchanges have taken place to date through the AHP. REFERENCES: Social Partnership (2006), Towards 2016. Dublin, Social Partnership Agreement, The Stationary Office. Ireland, Planning and Development Act 2000, Part V. Dublin: Stationary Office Buckley, J. (11 May 2009). Water Services and Affordable Housing Delivery Report. Dublin, Comptroller and Auditor General Special Report, Department of the Environment, Heritage and Local Government. Social Partnership (2003), Sustaining Progress 2003 2005. Dublin, Social Partnership Agreement, The Stationary Office. The Economic Social Council (2004) Housing in Ireland: Performance and Policy. Dublin, The National and Economic Council. The Irish Council for Social Housing (2010), Development of the Voluntary Housing Sector [online], available: http://www.icsh.ie/eng/housing_in_ireland/development_of_the_voluntary_housing_sec, [accessed 2 January 2010]. Redmond, D. and Norris, M.(2005)Setting the Scene: Recent transformations in Irish housinginHousing Contemporary Ireland: policy, society and shelter,ed(s)., Dublin,Institute of Public Administration. Irish Council for Social Housing (2010), History of Hosing Policy [online], available: http://www.icsh.ie/eng/housing_in_ireland/government_policy, [accessed 2 January 2010]. 2.0 Government Policy and Legislation 2.1 Introduction According to the Department of the Environment, Heritage and Local Government (2009), the aim of the Irish Housing Policy is to enable every household to have available an affordable dwelling of good quality, suited to its needs, in a good environment and as far as possible at the tenure of its choice. The following review provides information on the legislative background of the social and affordable housing in Ireland. It examines the acts, initiatives and reports in relation to social and affordable housing and details the circumstances that gave rise to the implementation of Part V of the Planning and Development Act 2000. It also examines the government policies that affect housing affordability and analyses Part V of the Planning and Development Act 2000 and the amendments made in 2002. 2.2 Government Policies that Influence Home Ownership and Prices During the last two decades house prices have been increasing largely due to the demand by the young growing population that were looking to get into the property market. During this period interest rates on property and tax rates on property were particularly suited to home ownership. April 1997 saw the abolishment of the taxation of residential property. After April 1997 stamp duty was the sole tax that one had to pay when dealing with the sale or purchase of a residential property. The Government introduced mortgage interest relief as an incentive to encourage home ownership. Mortgage interest relief is available from the lender to the purchaser, once the owner can prove that the money has been solely applied for the purpose to purchase a property. The reduction in mortgage repayments is catered for by the reduction of tax that the applicant is entitled to. 2.4 Circumstances That Gave Rise to Part V of the Planning and Development Act 2000 The following sections of this dissertation are a review of the contributing factors that gave rise to Part V of the Planning and Development Act 2000. The following sections include a review of the Bacon Reports and other important factors. 2.4.1 Bacon Report 1: An Economic Assessment of Recent House Price Developments During the lead up to the publishing of the first Bacon report, Ireland was experiencing rapid increase in house prices. During this period investors began to flex their muscles in the property market. As a result the first time buyers suffered and began to find it increasingly difficult to enter the housing market. Traditionally first time buyers bought properties towards the lower end of the property ladder. It was these properties that the investors were driven to secure with the aim to rent. The demand for these rental properties was fuelled by the increase in numbers of immigrants entering the country that were not looking to buy properties but to rent properties. This increase in demand for property led to a number of housing agencies to issue warnings that demand for housing would continue to increase and continue to inflate housing prices in the market in Ireland. The first Bacon report proposed interventions by the government to help first time buyers who were at this stage, struggling to get into the inflated property market. The report recommended that the government should strive for a more acceptable rate of house price development and suggested four main areas to focus on for a policy response. These areas are as follows; Achieve better balance between demand and supply in the short term, improve the potential supply of the housing, engage in infrastructure developments and to improve medium and long term planning of the development of the east region. The Bacon report goes on to suggest a rebalancing of existing incentives in favour of the provision of housing at the lower end of the property market. The report highlights that the revenue has overlooked the provision of incentives for providing affordable housing. The report suggests revenue incentives, as a method to increase availability and choice to first time buyers who were struggling to enter the property market. The removal of what was defined as Section 23 incentives for investors and the removal of mortgage interest relief against properties were suggested. A reduction of stamp duty on second hand homes was proposed to increase the scope of available affordable homes in the second hand market. The report suggested a review of residential densities and investment in infrastructure as necessary to help maximise housing supply. The report went on to suggest the idea of introducing an administrative control on housing prices. This idea was later discarded as it was thought that the control of house prices would have the potential to distort the property market. 2.4.2 Government Response to Bacon 1 The government responded to Bacon 1 by decreasing stamp duty rates on second hand houses and also by investing in the improvement of the infrastructure to help realise the potential of development land. The government imposed stamp duty on new houses bought by non owner occupiers. Tax relief for property investors on Section 23 properties was reviewed and the suitability of each property for relief is to be individually assessed subject to the Local Area Plan. Deductibility of interest on borrowings undertaken for investment in property was removed after April 23rd 1998. Action was also taken in the effort to bring down income limits for the shared ownership scheme to a level that was more relevant to the incomes at the time. 2.4.3 Bacon Report 2: The Housing Market, an Economic Review and Assessment The Bacon Report 2 was published after the Government responded to the first Bacon report. This report centres largely on the period directly after the first Bacon Report and observes the impact of the report by assessing the property market during this time. The Report finds that house inflation had slowed since the Governments actions following the first Bacon Report. This slow down was particularly apparent in the market for new housing. Following the first report, the Government removed the deductibility of interest on borrowings for investors while promoting liquidity in the second hand market by changing the structure of the stamp duty system. This Report found that the reduction in interest rates at the time and the easing house price inflation should have made housing more affordable, but in fact affordability remained a serious problem. The Report did warn that a reduction in housing prices may solve the issue of affordability but negative equity would be serious bye-product. The Report made it clear to the Government that they had to centre on filling the void between the price of new houses and the price that was affordable for those who could not afford to buy a new house at the normal asking price. The Report suggested again as it did in the first Bacon Report, that the issue of housing densities should be reviewed, with the possible integration of terraced housing in new developments as a method of providing housing at a lower cost to the developer. The Report did raise the issue of social isolation due to this form of housing. The Bacon Report 2 introduced a concept to develop a scheme for the provision of affordable housing by local authorities and developers. This was the first instance that laid the foundations of the affordable homes scheme. The need to strengthen the existing Planning Acts was highlighted with the objective of modernising the Governments housing policy. The concept of making housing more affordable and improving accessibility to mortgage funding would further increase demand for housing and therefore increase housing prices. As a result the Report suggested to the Minister for the Environment and Local Government to invite proposals from agencies within the voluntary sector as how they could be helped to develop and also how their resources could be applied in a more effective manner with the aim of providing extra housing for the sectors of the community most in need. 2.4.4 Government Response to Bacon 2 On the 9th of March 1999 issued a report titled, Action on the Housing Market. This report contained the Governments response to the 2nd Bacon Report. This report contained initiatives which aimed to maximise and expedite housing supply, secure house price stabilisation, address affordability issues and ensure balanced growth of the property market in the future, (Action on the Housing Market, 1999). Their actions included placing temporary sewerage facilities on land in Dublin to enable the early release of 16000 housing sites. Arrangements were made to identify infrastructural constraints in areas of growth which would reduce delay in housing provision. Draft guidelines for new housing densities were published. These included action on increasing the mix of affordable housing in new developments. An affordable housing scheme was launched shortly before the release of the government response. Through this scheme Local Authorities would provide additional new houses on land available to them which would help lower income households to purchase their own homes. It was stated that the Department of the Environment and Local Government would invite proposals from the voluntary housing sector as to how to expand on the voluntary housing programme. 2.4.5 Bacon Report 3: The Housing Market in Ireland: An Economic Evaluation of Trends Prospects The third Bacon Report was released on the 6th of June 2000. The first point of Bacon 3s executive summary stated that the rate of increase in housing prices, since the release of the first Bacon Report in 1998 had slowed down significantly. The strengthening economy at the time was blamed for the increased difficulty in securing stability in the housing market. House price completions had increased in each successive quarter in 1999. The average price of new houses was still beyond the reach of many average workers. The rate of economic growth at the time meant potential demand for additional 8.000 to 10,000 residential units per annum. The requirement for increased supply in Dublin and the Middle East regions was stressed as increasingly important to control house prices due to the predicted increase in demand in that area. 2.4.6 Government Response to Bacon3 The Government released a report detailing measures which it would take to address housing needs and requirements, as outlined in the third Bacon Report. With regard to Social and Affordable housing, the Government stated that they would increase output of local authority housing that would start at 1,000 units per annum between 2001 and 2006. The Government also proposed measures that would aim to facilitate Local Authorities and Voluntary Bodies to acquire sufficient land that they could provide social and affordable housing. 2.5 Demands for Irish Housing According to Norris and Redmond (2005), there have been significant increases in the demand for housing in Ireland during the economic boom, caused by a combination of economic, demographic and social factors. As mentioned in 2.4.1, the Governments taxation policy was favourable to property investors, particularly during the period following the 1986 Urban Renewal Act which initiated Section 23 Tax Relief. The annual housing inflation rate in 1998 was at 22.5%. At the time this rate of inflation showed no signs of slowing down. The First Bacon Report summarised in 2.4.1, estimated high levels of future demand for Irish housing. The Second Bacon Report pointed to rising rents in the private rented sector. Social rented housing output was not increasing and in 1999 the local authority assessment of housing need showed that 39,716 households were registered on local authority waiting lists, this was an increase of 43% on the previous assessment of housing need which was complied in 1996 , Brooke (2006). The first affordable housing scheme was introduced in March 1999. This scheme provided only 40 affordable houses that year. Part V of the Planning and Development Bill 1999 was structured to address these issues. The Minister for the Environment, Mr Noel Dempsey stated that Part V addressed two major issues in the Irish Housing Policy that allowed people to purchase their own homes and also of the provision of social rented housing. According Mr Noel Dempsey (2000), Part V of the Bill, introduces a major new dimension to planning legislation and contains the most radical and probably the most contentious provisions of the Bill. 2.6 Most Notable Legislation in Relation to Irish Housing Provision The following is an account of some of the Legislation that is considered most important in relation to Social and Affordable Housing. 2.6.1 Housing Act 1966 This Act modernised the legal framework for social housing in Ireland. Is also included the provision for the tenant purchase scheme which allowed local authority tenants to purchase their houses form the local authority. Section 55 of this act relates to a house building programme which each local authority must adhere to in relation to the provision of housing. 2.6.2 Housing Act 1988 This act defined how homelessness would be interpreted in relation to the provision of housing. It allowed the provision of a subsidy to eligible persons against the loans which they had obtained for the purchase or construction of their house. It required local authorities to make an estimation of housing requirements within their functional area both at the present time and over a designated period of time. 2.6.3 Housing Act 1992 This act introduced the Shared Ownership Scheme which allowed a housing authority to grant a shared ownership lease for a term of more than 20 years but not less than 100 years. 2.6.4 The Planning and Development Bill 1999 According to the House of the Oireachtas, the Planning and Development Bill 1999 is to revise and consolidate the law relating to planning and development by repealing and re-enacting with amendments the local government (planning and development) acts, 1963 to 1999; to provide, in the interests of the common good, for proper planning and sustainable development including the provision of housing. 2.6.5 Part V of the Planning and Development Act 2000 Part V of the Planning and Development Act 2000 dealt with housing supply and it came into effect on 1 November 2000. The primary objective behind the introduction of Part V was to obtain land for housing purposes, however the legislation also aimed to improve integration between different social groups by introducing social and affordable housing into private housing estates. The legislation has been the subject of controversy since its inception. Part V of the Planning and Development Act 2000 was resisted by the Construction Industry Federation and the Home Builders Association. These two groups were the primary objectors of the legislation and claimed that Part V would result in a reduction in supply of new private housing, that will increase second hand prices and the buyers of new houses will subsidise the affordable and social housing being expropriated from the industry Norris, M (1999). Part V of the Act did have supporters that described the Act as a landmark step that woul d modernise the planning system in Ireland, improve housing delivery and help reduce undue social segregation in new housing developments. It represents a community and planning gain or return against the windfall profits arising from the development of land Brooke (2006). Part V of the Planning and Development Act 2000 requires that housing strategies be drawn up by planning authorities and integrated into their development plans. Each housing strategy should have regard to the proper planning and sustainable development of an area and should be concerned with the overall supply of housing within the planning authority. In addition, the Act makes communities needs for social and affordable housing a material planning consideration which must be taken account of in formulating development plan policies, preparing a housing strategy and deciding on planning applications or appeals. The Act places a statutory obligation on planning authorities to ensure that sufficient land is zoned for housing in their development plans to meet the projected housing requirements over the plan period and to ensure that an undue shortage will not arise, The Planning and Development Act (2000 p.1.). Most importantly the Act empowers a local authority to attach a condition on a planning permission on land zoned as residential, a requirement for developers to supply up to 20% of the land for social and affordable housing. This requirement was set down in the act with the objective to create all new residential developments that will have a proportion of social and affordable housing contained in within it. The provision of social and affordable housing under Part V only applied to developments that were over 0.1 Hectares in size and contained more than 5 units. Part V only applied to planning applications for permission on land zoned as residential use. This requirement was considered a major flaw as it allowed developers to avail of a loop hole of which they could use to avoid the social and affordable housing requirements set out in Part V. This was particularly apparent on Co. Leithrim, where the town of Carrick-On-Shannon was the only area in the county where zoning provisions where present. Part V of the Planning and Development Act 2000 was commenced on the 1st of November 2000. By the 31st of July 2001 all of the local authorities had amended their development plans and had completed new housing strategies that allowed for the new requirements contained in the Act. 2.6.6 The Planning and Development Amendment Act 2002 This Act allowed developers a greater choice with the provision of social and affordable housing. The Act enabled developers to provide land, sites or housing as an alternative to providing social and affordable housing in each development. The alternatives did however have to be contained within the remit of that planning authority. The developer was allowed another alternative to this requirement under the Act, the developer is allowed to pay the local authority a sum of money equivalent in value to the transfer of the land. This amendment of the Planning and Development Act 2000 is considered by many as a weakening or a cop out to the developers. One of the primary aims of the original Act was to counteract social segregation but now this responsibility is effectively left in the hands of the developer. 2.7 Government Intervention in Irish Housing Provision The following are the most important examples of Government interventions in relation to the Irish housing market. 2.7.1 Local Authority House Building Scheme The 1966 Housing Act places an obligation on local authorities to provide housing for those who cannot afford appropriate housing for themselves. Redmond, D. and Norris, M.(2005)state that 300,000 housing units have been provided to date, since the introduction of the Local Authority House Building Scheme. 2.7.2 House Purchase Loan Scheme The House Purchase Loan Scheme was introduced for those who have had an unsuccessful loan application with a building society, bank or any other lending institution to build or to buy a residential property. This scheme gave a person an alternative option as to avail of a local authority loan. To receive this loan the applicant must not exceed an income of  £40,000 as a single income household or  £100,000 as a dual income household and must have been refused a loan by a bank or building society. 2.7.3 Tenant Purchase Scheme The Tenant Purchase Scheme was introduced under Section 90 of the 1966 Housing Act. Section 90 allowed a local authority to sell on a social house to the tenant. The Act also allowed a local authority to sell a vacant house to whomever they deemed suitable, once the prospective purchaser is in need of housing. 2.7.4 1999 Affordable Housing Scheme The affordable housing scheme was introduce in March 1999. Under this scheme a person can purchase a house from a local authority at a reduced rate to the normal market price. The price of the house is subsidised by the Department of the Environment at  £50,000 per house in the Dublin local authorities and all city councils and at  £31800 for all other local authorities. 2.7.5 Affordable Housing Provided Under Part V of the Planning and Development Act 2000 As summarised in detail above in section 2.6.5, Part V of the Planning and Development Act 2000 empowers a local authority to obtain up to 20% of land zoned for residential use at a reduced rate from a developer to provide social and affordable housing. 2.7.6 Capital Assistance Scheme According to the Department of the Environment (2010), the Capital Assistance Scheme enables voluntary housing bodies to provide accommodation to meet housing needs in special areas, such as of people with disabilities, elderly, homelessness, emigrants or small families. 2.7.7 Capital Loan and Subsidy Scheme The Capital Loan and Subsidy Schemes enable voluntary bodies with the means to provide rental housing for low income families. 2.8 Conclusion Government policy has led to both a high owner occupier rate of housing in Ireland and also high house prices. The aims of the Irish Housing Policy has been greatly affected by government polices. Housing had become less affordable due to previous incentives which encouraged investment and speculation in the market. It was not until the 1990s when the issue of housing affordability arose. This led to the commission of the Bacon Reports on housing in Ireland. The issue of Social and Affordable housing provision in Ireland became more important during the property boom due to rising prices. This looked to have been on its way to rectification in the Planning and Development Act 2000 which brought about a sense of coordination in housing provision. However the potential of Part V of the Planning and Development Act 2000 as a mechanism for ensuring sustainable provision of Social and Affordable Housing without social segregation was greatly depleted with the introduction of the Amendment Act in 2002, which provided too many options for compliance by developers. In the current market downturn, affordable housing in its current guise has arguably lost importance in comparison to social housing due to values of all property falling. Therefore updated legislation in relation to Part V is necessary to rectify the current weakening housing policy. REFERENCES: Norris, M. (1999) Mixed-Tenure Housing Estates: Development, Design, Management and Outcomes. Dublin, The Housing Unit. Dempsey, N. (2000) Planning and Development Bill 2000, second stage, 2nd February, Dà ¡il Éireann, available: http://historical-debates.oireachtas.ie/D/0513/D.0513.200002020018.html [accessed 23 February 2010]. Brooke, S. (2006) Building for inclusion? : Housing output and part V of the Irish Planning and Development system. Dublin. Focus Ireland. Bacon, P and Mac Cabe, F. (1998) Bacon Report 1: An Economic Assessment of Recent House Price Developments. Dublin, Stationary Office, Minister for Housing and Urban Renewal. Bacon, P and Mac Cabe, F. (1999) Bacon Report 2: The Housing Market an Economic Review and Assessment. Dublin, Stationary Office, Minister fo

Use of Culture in Writing Essay -- essays research papers

The Culture â€Å",Culture†, is a concept which is related to the art, beliefs and traditions of a society. Even if it is thought as a concept used in social norms, it is the real value of a society by carrying the significant characteristic features of being â€Å",identity†,. It means that the culture forms the society’,s real identity. There are so many writers whose works are based upon the concept of the culture. Stephen Greenblatt is the one who has an essay about the culture and its affects on literature under the name of â€Å",Culture†,. Greenblatt stresses that the cultural norms include the constraints and mobility in his own building. He wants to say that the cultural norms include both the limited and changeable qualities in it. It causes the paradox and the paradox causes the creation of new things and improvisation. In his essay, Greenblatt says, â€Å",...a set of patterns which have enough elasticity...†,. With this sentence, Greenblatt implies the relationship between culture and literature. For him, the culture is tied to the literature strongly. Moreover, they can not be sepa...

damnation :: essays research papers

Ruining The Grand Places â€Å"†¦ It is apparent, then, that we cannot decide the question of development versus preservation by a simple referral to holy writ or an attempt to guess the intention of the founding fathers; we must make up our own minds and decide for ourselves what the national parks should be and what purpose they should serve.†-Edward Abbey, Desert Solitaire â€Å"†¦ The difference between the present reservoir, with its silent sterile shores and debris-choked side canyons, and the original Glen Canyon, is the difference between death and life. Glen Canyon was alive. Lake Powell is a graveyard.† – Edward Abbey, â€Å"The Damnation of a Canyon†, Beyond the Wall When you love the Desert Southwest, sometime, somewhere, you will stumble into the writings of Ed Abbey. Like me, Ed was not born there; he discovered his love of the place while riding a boxcar through it on a trip across the US; I discovered mine on a trip through myself. His writings helped lead me home, for that is what the desert southwest is to me: home. I don’t live there for one simple reason, i.e., I have not yet been able to put myself in the financial situation I need to be in. For now, I visit when I can, mostly during my long vacations at Christmas. A couple of years ago during one of those, on a whim after spending a few days in Arches National Park, my wife and I detoured to the snowy, icy south rim of the Grand Canyon. We journeyed toward it from the east side but got turned back at the National Parks’ gate; the road was snowed under from there on up. After retracing our steps, we traveled down to Flagstaff and spent the night, driving in my four by four truck up to the South Rim the next day. It was an eerie experience to stand on the edge of the South Rim and see only cloud; fog shrouded the canyon’s great gap, leaving us with visual doubts that anything was really there. Defeated, we hit the Visitor’s Center and gathered information so we could go back sometime in the spring or fall with weather more to our liking. We haven’t done that, yet. This year we had planned to take a guided river run down the great Grand Canyon. Right now, that probably is not going to happen, either, due to other family obligations that eat vacation and other financial priorities.

George Washington Farewell Speech

Early in 1796 President George Washington decided that he didn’t want to run for a third term as the United States President. President George Washington started drafting his â€Å"Farewell Address â€Å". The Address was drafted multiple times in part due to Alexander Hamilton’s suggestions. This address was hand written in crafted into a 32 page speech that warned Americans on issues such avoiding excessive political party spirit and geographical distinctions. In foreign affairs, he warned against long-term alliances with other nations. President George Washington’s Farewell address was printed in Philadelphia Pennsylvania In September of 1796. The Final manuscript of this speech can be found at New York Public Library. I will be summarizing the major points of George Washington’s Farewell address to the American people. First, George Washington opened his Farewell Speech by expressing his gratitude to the Country by sticking by his side when America was in a crisis. Washington urged all Americans to stay focused and not to allow any entity to break the Sprit and power of America. He made a convincing argument to Americans to be patriotic and loyal to their country. Washington also encouraged Americans to stick with the foundations of the Constitution of America and not to be so quick to ratify the constitution; he urged to give the standing laws of the constitution a chance. In Addition to being loyal and patriotic, Washington also encouraged Americans not to have political parties. Washington argued that if there was an existence of political parties, there would be a power struggle between the two parties. Washington more specifically urged the country not to have regional political parties because it would cause extreme problems just 2 s it had during the American Revolutionary War. Washington explained that political parties should be avoided at all cost. Washington also talked about America investing in a good educational system. He justified this idea by saying in order for America to have an intellectual government its people need to be well educated. Also, Washington urged America to avoid permanent Rivals or Alliances illustrating that if America did have permanent Rivals or alliances nothing good would come out of it. Washington told Americans to keep peace, that was the best way for a newly country to thrive. He stated that permanent Alliances would only cause issues with the country you’re in alliance with because you would have to give up things you don’t want to give up, there would be a possibility of divided loyalty between your own citizens, and jealousy was another issue that could possibly arise. Although Washington opposed of permanent Rivals or Alliances he was in favor of alliances when fighting a defensive war, alliances are okay in emergencies he stated. Another point that Washington made in his Farewell speech was that morals and religion both play a major role in politics, law, and government. He stated that without religion it would be hard to trust anyone who swears under an oath of the law. Washington also made the point that a good politician in a position such as leadership should possess good morals and a religious foundation. Washington began to close the speech with saying that he did his absolute best in leading the country in his two terms that he served. He stated that the whole purpose of his farewell address was to leave a record behind that the country could refer to in the future if these issues arise. President George Washington served two terms of presidency and declined the third term offer. Washington was just and fair when it came to his position in power and he never displayed an attitude of being boastful or superior. He displayed all the qualities of a good commander and chief. His Farewell speech was the exit of his presidency. This speech was amazing because George Washington pointed out a lot of issues that America should avoid in order to survive as a new nation. Many of the issues that he addressed turned into reality. In the past two hundred years America has experienced many if not all of these issues that Washington talked about during his speech. Washington was well respected by his peers as well as the American people. He left an incredible legacy behind his name George Washington. I enjoy reading your discussion board essay question. Christian you made some very valid points in your essay that I will like to point out. First, you stated that there is not a clear cut separation of church in state in the United States constitution. I agree with you there is not an underlining separation between the two (church and state). As you read the language of the constitution you notice that there are religious foundations at the root of this document. It is evident that Religion was very important to the founding fathers because they included religious principles in all of the country’s important documents. In George Washington’s Farewell speech he stated that morals and religion both play a major role in politics, law, and government. He stated that without religion it would be hard to trust anyone who swears under an oath of the law. Washington also made the point that a good politician in a position such as leadership should possess good morals and a religious foundation. Washington began to close the speech with saying that he did his absolute best in leading the country in his two terms that he served. He stated that the whole purpose of his farewell address was to leave a record behind that the country could refer to in the future if these issues arise. In your essay you could have addressed the current relationship between church and state in politics. Overall this was a well written essay, you did an excellent job.

Financial Accounting Final Answers

ANSWERS 1 a) 1 b) 1 c) 1 d) 1 e) 1 f) This transaction has no effect on the balance sheet since this is only an order, no financial value. 1 g) 1 h) 1 i) 1 j) 2 a) a] b] c] d] e] f] g] h] j] k] l] 2 b) INCOME STATEMENT as of April, 30th Sales Revenue$10,000 COGS $(6,500) GROSS MARGIN $ 3500 Salary Expense $(1,000) Rent Expense $(2,000) Utilities Expense   $(200) Depreciation Expense   $(90)TOTAL EXPENSES $ (3290)Net Income: 3500 – 3290 = $ 210 BALANCE SHEET as of April, 30th Cash 3,870 Acc / Pay 5,000 A/R 10,000 (Raw Mat 11,800 + Finished Goods1,500) Inv 13,300 Total Current Assets $ 27,170 Total Current Liabilities $ 5,000 (Depreciation $90) PPE (Net) $ 5910 C/S $ 30,000 Prepaid Rent $ 2000 R/E $ 80 Total Non-Current Assets $ 7,910 SHE $ 30,080 A = $ 35,080 = L + E = 30,080 + 5,000 = $ 35,080 Age |Amount |Estimate to be Uncollectible |Required balance in Allowance| |1-30 Days |$600,000 |%% 0. 70% |$4,200 | |31-60 Days |$175,000 |% 1. 20% |$2,100 | |61-120 Days |$70,000 |% 11% |$7,700 | |More than 120 Days |$10,000 |% 65% |$6,500 | |Year-end balance of allowance for doubtful accounts  Ã‚  Ã‚  Ã‚   = $20,500 | a) The credit balance in the allowance for uncollectible accounts is $ 2,500 20,500 – 2,500 = 18,000 3 b) In case of skimming the adjusting journal entry, since it would show expense understated; balance sheet equation would be overstated comparing otherwise. The reason to that is removal of this amount would present the company as if it contains higher receivable accounts. 4 a i) Cost of Goods Available for Sale = AFS = InvB + Purchases = = (3,500Ãâ€"66) + (3400Ãâ€"64. 75)+(3,200Ãâ€"64. 30) = $ 656,910COGS (LIFO) = (3,500Ãâ€"66) + (3400Ãâ€"64. 75)+(150Ãâ€"64. 30) = 231,000 + 220,150 + 9,645 COGS (LIFO) = $ 460,795 InvE = AFS – COGS = 656,910 – 460,795 = $ 196,115 = (3050Ãâ€"64. 30) a ii) Cost of Goods Available for Sale = AFS = $ 656,910 COGS (FIFO) = (3,200Ãâ€"64. 30) + (3,400Ãâ€"64. 75)+(450Ãâ€"66) = 205,760 + 220,150 + 29,700 COGS (FIFO) = $ 455,610 InvE = AFS – COGS = 656,910 – 455,610 = $ 201,300 = (3050Ãâ€"66) iii) Cost of Goods Available for Sale = AFS = $ 656,910 Total Units = 3,200 + 3,400 + 3,500 = 10,100 Total Sold Units = 3,600 + 3,450 = 7,050 COGS (FIFO) = (7,050Ãâ€"65. 0405) = COGS (FIFO) = $ 458,536 InvE = AFS – COGS = 656,910  œ 458,536 = $ 198,374 = (3050Ãâ€"65. 0405) 4 b) They are to use LIFO calculation in order to minimize Taxes. The reason for that is in LIFO, which is last in first out method costs of goods are calculated starting from the latest purchases, eventually with higher unit costs. So since the expenses will be shown higher taxes for this period shall be minimized. c) Thomas Engine Company is required to use FIFO method should they choose to report higher profits in March. As per FIFO cost for sold goods are calculated starting from the first received material (earlier inventory mostly as in this example) consequently with lower unit costs will take place in calculations for profits. 5) Original Cost = $ 177,600, Salvage Value= $ 9,600, Assumed Useful Life = 6 years Assumed Total Operating Hours = 30,000 hrs a i) Straight Line Method Average Depreciation Expense = (177,600 – 9,600) / 6 = 28,000 $/per year End of Year |Depreciation Expense ($) |Book Value ($) | |1 |28,000 |149,600 | |2 |28,000 |121,600 | |3 |28,000 |93,600 | ii) SYD Method |EoY |Depreciable Base ($) |Depr. Rate |Depr. Expense ($) |Accumulated Depr. $) |Book Value ($) | |1 |168,000 |6 / 21 |48,000 |48,000 |129,600 | |2 |168,000 |5 / 21 |40,000 |88,000 |89,600 | |3 |168,000 |4 / 21 |32,000 |120,000 |57,600 | a iii) Activity Method |End of Year |Hours Operated |Depr.Expense ($) |Book Value ($) | |1 |4,500 |25,200 |152,400 | |2 |5,000 |28,000 |124,000 | |3 |5,500 |30,800 |93,600 | b) c) As it is S/L Method the Average Depreciation Expense = (177,600 – 9,600)/6 = 28,000 $/per yearAccumulated Depreciation Expense at the end of 3rd year is = 28,000 x 3 = $ 84,000 d) As per SYD Table above Book Value at the end of the 2nd year is $ 89,600. Sold Price = $ 73,000 Loss = 89,600 – 73,000 = $ 16,600 Accordingly; e) As per tables above Book Values at the S/L and Activity Methods are same ($ 93,600) and higher than SYD. The reason of this coencidence is at the end of 3rd year, which is exactly the half of assumed useful life, total operating is (4,500 + 5,000 + 5,500) 15,000 hrs, which is also exactly half of the assumed total operated hours. 6) |Second Year |Second Year w/ loan | |Total Current Assets ($) |36,000 |46,000 | |Total Assets ($) |66,000 |76,000 | |Total Current Liabilities ($) |4,600 |4,600 | |Total Long Term Liabilities ($) |—– |10,000 | |Total SHE ($) |61,400 |61,400 | a) Long Term Debt Ratio= LTD / Total Assets = 0 / 66,000 = 0 b) Debt – Equity Ratio = Total Debt / SHE = 4,600 / 61,400 = 0. 75 c) Current Ratio = Current Assets / Current Liabilities = 36,000 / 4,600 = 7. 82 d) LTD / Total Assets = 10,000 / 76,000 = 0. 13 e) Total Debt / SHE = 14,600 / 61,400 = 0. 24 f) Current Ratio = 46,000 / 4,600 = 10 ———————– DR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 100,000 CR C/S†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 100,000 DR Equipment†¦Ã¢â‚¬ ¦. †¦. 225 CR Acc Payable†¦.. â € ¦ 225 DR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. 5,000 † Ã¢â‚¬   †  †  †  †  †  † Ã¢â‚¬  ? † Ã¢â‚¬   †  †  † Ã¢â‚¬   †  †  † Ã¢â‚¬   CR Acc Receivable†¦ 5,000 A = L + E A = L + E DR Prepaid Insu Exp †¦. 3,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3,000 A = L + E DR Acc Receivable †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5,000 CR Sales Rev†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5,000 A = L + EDR Prepaid Rent†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1,000 A = L + E DR Land†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 25,000 CR C/S†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 25,000 A = L + E DR Equipment†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7,500 CR Acc Payable†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6,800 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 700 A = L + E A = L + E DR Acc Payable†¦Ã¢â‚¬ ¦. †¦. 225 CR Check/Cash†¦.. †¦ 225 A = L + E Apr, 1st) DR Cash†¦.. †¦Ã¢â‚¬ ¦. †¦. $ 30,000 CR Common Stock. †¦ $ 30,000 Apr, 2nd ) DR PPE †¦Ã¢â‚¬ ¦. †¦. $ 6,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦ $ 6,000 Adjusting Entry on Apr, 30th ) DR Depreciation Exp†¦Ã¢â‚¬ ¦. $ 90 CR Acc Depreciation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 90 Apr, 4th ) DR Inventory†¦.. †¦Ã¢â‚¬ ¦.. $ 10,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 10,000 Apr, 1st ) DR Prepaid Rent†¦.. †¦$ 4,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 4,000Adjusting Entry on Apr, 30th ) DR Rent Expense†¦Ã¢â‚¬ ¦. $ 2,000 CR Prepaid Rent †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 2,000 Apr, 8th ) DR Work in Progress †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 8,000 CR Raw Material in Use†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 8,000 Apr, 10th ) DR Raw Material †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 5,000 CR Acc / Payable†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦ $ 5,000 Apr, 14th ) DR Inventory Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 4,000 DR Salary Expense†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 1,000 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦ $ 5,000 Apr, 15th ) DR Inventory Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 800 DR Salary Expense†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 200 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦ $ 1,000 Apr, 30th ) DR Accounts Receivable†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 10,000 CR Sales Revenue†¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 10,000 Apr, 30th ) DR COGS†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 6,500 CR Inventory. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 6,500 Apr, 30th ) DR Dividend†¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦.. $ 130 CR Cash†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦. †¦$ 130 DR Bad Debt Expense †¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 18,000 CR Allowance for Doubt Acc†¦Ã¢â‚¬ ¦. †¦ $ 18,000 Average Unit Cost = =656,910/10,100 = $ 65. 0405 DR Depr Exp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦$ 28,000 CR Acc Depr†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $ 28,000 A = L + E DR Depr Exp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 28,000 Acc Depr†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 28,000 Loss from Asset Disposal†¦Ã¢â‚¬ ¦. $ 16,600 CR Machinery†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $ 177,600 A = L + E R/EB + N/I = R/EE + Dividend 0 + 210 = R/EE + 130 R/EE = $ 80