Mammalia - Profile of Class Mammalia

Mammalia - Profile of Class Mammalia The Class Mammalia is comprised of animals known as mammals. Description: Mammals represent a wide range of shapes, sizes and colors. One characteristic of all mammals is that they have hair. This is more obvious in some animals, such as seals, who often have visible fur, than in others, like whales, whose hair has sometimes disappeared by the time they are born. Speaking of birth, just about all mammals (except the platypus and echidna) give birth to live young, and they all nurse their young. Mammals are also endotherms, commonly known as warm-blooded. Classification: Kingdom: Animalia Phylum: Chordata Class: Mammalia Habitat and Distribution: Mammals are distributed worldwide, in a variety of habitats. Marine mammals range from coastal areas (e.g., the manatee) to the pelagic zone (e.g., whales), with some, such as sea turtles and seals, even venturing into the deep sea to feed. Feeding: Most mammals have teeth, although some, like the baleen whales, do not. Since mammals range widely in habitat and food preferences, they have a wide range in feeding styles and preferences. In marine mammals, whales feed using teeth or baleen, and on a variety of prey, including small fish, crustaceans and sometimes other marine mammals. Pinnipeds feed using teeth, usually eating fish and crustaceans. Sirenians also have teeth, although they also use the power of their strong lips when grasping and ripping aquatic vegetation. Reproduction: Mammals reproduce sexually and have internal fertilization. All marine mammals are placental mammals, meaning they give birth to live young, and the unborn young are nourished in the mothers uterus by an organ called the placenta.

How to Unblock Your Tear Ducts

How to Unblock Your Tear Ducts If you are suffering from eye strain, dry eyes, or allergies, knowing how to unblock a tear duct at home may offer relief. Even if your tear ducts are not blocked, keeping your eyes properly lubricated helps stave off many minor eye ailments.   Nasolacrimal ducts, the medical term for tear ducts, are part of the bodys system for draining tears from the eyes. When tear ducts become blocked, it causes a backup of fluid in the lacrimal sac, which is highly prone to infection.   Symptoms   There are a few indications that you may be suffering from a blocked tear duct. If you have excessive tearing or there is a mucus or pus discharge from the eye, if the white part of your eye is red and swollen, or if your vision is blurred, a blocked tear duct may be the culprit. Recurring infections such as conjunctivitis  are also signs of tear duct problems.   While most blocked tear ducts do not require much more than the following simple home treatment, if you have these symptoms for a week or longer or if they continue to occur, consult your  medical professional. In some cases, a blocked tear duct is a symptom of a larger, more serious problem.   Who Is at Risk? Certain factors increase your risk of developing a blocked tear duct.  If you have chronic eye inflammation, especially from conjunctivitis or other infections, it is likely to affect your tear ducts. Older women tend to be at greater risk, as are those who have had eye or sinus surgeries. Some glaucoma medications can lead to blocked tear ducts as well.   How They Get Blocked Blocked tear ducts can result from a number of conditions. Some babies are born with tear duct abnormalities, most of which resolve themselves as they get older.   An injury to the eye or nose can disrupt the tear ducts function, and even something as small as dust stuck in the tear duct can cause problems. In rare cases, blocked tear ducts are caused by a tumor. Tear duct blockage also can be a side effect of chemotherapy treatments for cancer.   Unblocking Tear Ducts   To unblock your tear ducts at home, youll need some warm water and a clean washcloth or tea towel.   Pinch and rub your nose underneath the bridge.Place a warm, wet cloth over your eyes for 10 minutes.Repeat every 4 to 6 hours, if needed. If this treatment does not work and you are still having problems, it is a good idea to consult a medical professional. There are other ways to treat more serious cases of blocked tear ducts. Sometimes antibiotic drops or ointment may be sufficient, but if the problem persists, it may be necessary to irrigate the lacrimal sac, which can be done as an outpatient procedure in a doctors office. In cases where the blockage is severe and does not respond to other treatments, a surgery called dacryocystorhinostomy may be required to create a new tear drain between your nose and your eyes.

Cultural competence Essay Example | Topics and Well Written Essays - 1250 words

Cultural competence - Essay Example We the World Hunger Eradication Grants Organization (WHEGO) of the United States strive hard to eradicate hunger and make people in the world to live a healthy life. Our motto is to exterminate hunger and poverty by funding deserving and innovative projects that address world hunger and so we are about to look at proposals from countries and its organizations. I am a member of the grant awarding committee and I would explain in this report what are the eligibility criteria that a country must demonstrate in order to be considered for the grant, to what kind of organizations we would award the grant, and what are the required elements of the progress report/proposal that needs to be submitted in order to successfully avail the grants issued by our organization. Every year we allot US $50,000 to $500,000 for various poor and developing countries and their organizations that come forward with sustainable solutions to eradicate hunger through innovative food projects. In spite of the civil society’s efforts to provide food for the people suffering from hunger through food pantries, food banks, and other direct servicing programs, the numbers of starving people continue to swell in countries like Africa particularly in parts of Sub-Saharan Africa, Eastern, South-eastern and Southern Asia (â€Å"2015 World hunger and,† 2015). So, this time we are looking for conceptualized projects from the African country of , that are yet to be implemented and those which are having high potential for accomplishment and replication. The first and foremost eligibility criterion for a country to receive our grant is to be a current dues-paying member of WHEGO. As the African country of Burundi is a current member of our organization, it duly satisfies this criterion. The country which has received our granting award in the last two years can neither apply

Legal issues Essay Example | Topics and Well Written Essays - 250 words

Legal issues - Essay Example Secondly, a punishment may be imposed to an employee in case they use abusive language at work sites. The person should be proved guilty to deserve the punishment before any punishment is imposed to the employee (Deipo & Guerin, 2011). There are different kinds of discipline imposed to the employee depending on the mistake done. Suspension is one of the kinds of discipline imposed to the employee. This is a temporary or an immediate removal of an employee from the work place with no pay as a consequence of the wrong done. The nature of misconduct should be included on the notice of suspension (Caisley, 2008). Secondly, a financial penalty may be used if gotten preferably. This type of penalty is appropriate in a situation involving isolated post where scheduling suspension and replacement of an employee may be difficult. The nature of misconduct should also be outlined in the notice without any correction (Davies, 2011). In conclusion, discipline is essential in any working environment. It shapes the working ethics of the organization leading to success. That is why various punishments are imposed to violators of the

Gm Swot Analysis Essay Example for Free

Gm Swot Analysis Essay General Motors Company is an American multinational automotive corporation headquartered in Detroit, Michigan. One of the top automaker companies in the world. General Motors most well known as GM has purchase several brands over the years. Everything started with William â€Å"Billy† Durant who was the founder of General Motors on September 16, 1908 (History and Heritage) Durant was a manufacturer of horse-drawn vehicles in Flint, Michigan but saw great opportunities in the automobile industry. As demand grew over the years so did GM. The automobile company bought Chevrolet, Vauxhall and Opel. GM opened many plants inside and outside the United States and they wanted to create â€Å"a car for every purse and purpose† (History and Heritage) World War I and II were hard times for every company but GM found opportunities on consumers who were eager to purchase goods that were not possible during war. The key to the success of GM was the innovative designs that made consumers felt in love such as Chevrolet Corvette and BelAir, Cadillac El Dorado. At the same time, the company supplied the Allies during war with trucks, tanks and airplanes. GM made a lot of money and more importantly learn from this experience. However, everything was not perfect as companies need to keep innovating and adjusting in order to keep leading an industry. Foreign automakers companies from Japan and Germany made efforts to compete against GM and export cars to the United States that were smaller and had better gas mileage and they were also better for the environment. This new types of cars brought interest to consumers and GM started experiencing losses in the market. Since GM was a large company it was very difficult to change direction. In order to compete against foreign companies, GM had to reorganize the company and compete as a single global company. In addition, GM purchase more brands to get a better variety of vehicles but the company still could not keep pace of the fuel efficient and space of other foreign companies that were growing and taking part of the market share of GM. In spite of everything, GM keeps working hard to regain share from competitors and the fuel efficient is a key area to improve. Nowadays there are other sources of energy such as electric vehicle technology and hydrogen powered fuel-cell. GM was making big efforts to compete but a recession occurred during 2008 and the company filed for bankruptcy. The U.S. treasury gave a loan to General Motors to continue in business and restructure its operations. Nowadays, GM is a more lean company and it has restructure it is operations in order to be more focus on the market. GM has experience great sales and is selling more cars outside the U.S in key markets. Consequently, GM is the leading automaker company in China, Brazil, United Kingdom, Germany and United States. GM has a new face, they have restructure the organization and the company has a new business model with a new vision and experience employees that understand what it takes to be the leading automaker company in the world. GM is focus on delivering the world’s best vehicles with nice designs, efficient fuel and good prices. At the same time, they have learnt from the past that geographically, the demand for cars are different so they have work on delivering cars depending on the continent in which they are working. GM knows that in order to be a leading company they cannot just sell cars; they have to sell the right car to the right market. GM has shown that they are capable of having the latest technology with the Chevrolet Volt and they would keep innovating to satisfy customers demand in every space in the globe. Finally GM wants to have a proactive approach instead of a reactive approach and they know that they need a proactive approach to stay on top of the industry and define the industry standards. GM knows that they still have weaknesses in the company such as a large company that it is difficult to control. At the same time, foreign companies such as Honda, Toyota, Nissan, Kia, Volkswagen have gain customers loyalty and it would be a challenge for GM to gain market share from them. Other weakness of GM would be the complex supply chain of the company since it is a large company and it would have different components from different manufacturers and it is very difficult to keep track of all the orders. GM needs to develop a way to have a low fuel efficient in all of their vehicles because most people know that American cars spend lots of gas. The opportunities of GM are several. GM has many models that are parts of the automobile industry and they have redesign some models so people would buy them. Also they have the support of the U.S government and they are able to give better loan to customers. GM is also present in emerging markets. For example, China is experiencing grow in their automobile industry because more Chinese people are able to afford one. GM is well position in China and they have learnt from joint venture what Chinese people is looking in a car. Moreover, they have restructured the business model of the company and they are aware of their competitive advantage and they know the areas in which they have to improve. The threats face by GM could be the rise of fuel price or the innovation of a competitor that would provide a car to customer that uses a cheaper energy to use it. Also, competitor may improve their designs, prices or quality. Another threat may be the car sharing service or a new Chinese policy that disrupts businesses in China. In my opinion, the biggest threat of GM is the fuel economy standards. The company would need to work harder in this area to get even better than the leading automakers in this area which is Honda and Toyota. To conclude, I believe that GM is doing a great job having a leaner operations and selling different models in each continent since the situation in America is definitely not the same as in Europe. However, they need to work very hard to stay in business because other companies are gaining customers’ loyalty and improving every year. Works Cited â€Å"This is the New GM†. 2010 Annual Report. General Motors Company, n,d. Web. 16 Jan. 2013. History and Heritage. History and Heritage. General Motors, n.d. Web. 16 Jan. 2013.

The Future of Scholarship Essay -- Education Technology Electronics Es

The Future of Scholarship Introduction: The development and rapid movement in the field of technology has changed the face of modern society from what it was twenty years ago. Information and communication technologies have changed dramatically even in the last ten years. Electronic mail, listservs, and the Internet, to name a few, are all parts of the new technology that is re-defining scholarly communication. In her article entitled â€Å"Scholarly Communication† Christine Borgman states that â€Å"[r]esearch was clustered around three variables: producers of the communication . . ., artifacts of communication . . . and communication concepts.† (146) The impact of the new communication technologies to scholarly communication cannot be understated. While the benefits are extensive, it also raises a number of questions. Kahin notes that â€Å"the digitization of information and the growth of research networking raise a distinct set of issues: How should the flow of research information be managed in the interests of scholarship and technological progress?† (1) In part because of this new technology as well as the ease and speed with which communication can take place and information can be disseminated, there is a trend within the scholarly community towards interdisciplinarity, collaboration, and disintermediation. In many ways, these three concepts overlap with one another creating an entirely new landscape for scholarly communication, research and education. When discussing interdisciplinarity it is first necessary to come to an understanding of what constitutes a discipline, its purpose and its function. In â€Å"Interdisciplinarity: The Road Ahead for Education in Digital Libraries†, Anita Coleman states that â€Å"[a]cademic disci... ...es. University of Arizona. 5 May 2003. Cronin, Blaise and Helen Barsky Atkins, eds. The Web of Knowledge: A Festschrift in Honor of Eugene Garfield. Medford, New Jersey: Information Today, Inc., 2000. Davenport, Elizabeth and Blaise Cronin. â€Å"The Citation Network as a Prototype for Representing Trust in Virtual Environments.† Cronin and Atkins 517-534. Frazier, Kenneth. â€Å"The Librarian’s Dilemma: Contemplating the Costs of the â€Å"Big Deal†.† D-Lib Magazine. 7.3 (2001). 5 May 2003 . Kahin, Brian. â€Å"Scholarly Communication in the Network Environment Issues of Principle, Policy, and Practice.† 18 Feb. 1992. 5 May 2003 . Webopedia. Jupitermedia Corporation. 5 May 2003. .

Tda 2.2 Safeguarding the Welfare of Children and Young People

Lorraine Bale TDA 2. 2 Safeguarding the welfare of children and young people 1. 1 United Nations convention protection of children’s act- when was the 1st legislation impacted. It was drawn up in 1989, but the United Kingdom decided on 16th December 1991 formally agreed to make sure that every child has the same rights listed in the convention. Signed 20th November 1989 Location New York Effective 2nd September 1990 Condition 20 ratifications Signatories 140 Parties 194 Depositary UN secretary general Languages Arabic, Chinese, English, French, Russian and Spanish The convention generally defines a child as any human being under the age of 18, unless an earlier age of majority is recognised by a countries law. How legislation effect’s our work without children It effects our work as to making sure that all children are treated equally as it’s an obligation to prohibited and eliminate corporals punishment & all other cruel or degrading forms of punishment. Doctors Teachers Social workers Educational staff Speech therapists The children’s act of 2004- Added to and strengthened was raised to clarify the rolls of councils and other agencies in safeguarding & promoting the welfare of children in their area. Section II in the act places a duty on partners such as the primary care trust (PCT) and the police to make legal arrangements to ensure that functions with regards to need to safeguard and promote the welfare of children. It also required all children’s services authorities to establish a local safeguarding children board with legislation guidance published in 006. -Every service plays its part. – The children act 2004 was introduced following high profile enquires into safeguarding children & young people. – The acts aim where to achieve positive outcomes for the children & young people & their families. 1. Improving & integrating children’s service 2. Promoting early intervention 3. Providing strong leadership 4. Bringing together different professionals in multidis ciplinary All agencies working together^ Original children act 1989- Children’s act sets out what local authorities & courts do to protect children In charge- responsibility Local authorities with the duty to investigate if they have reasonable cause to suspect that a child who lives or is found in their area is suffering or is likely to suffer significant harm. Local authorities were also charged with a duty to provide services e. g. schools children in need. Aims 1. To bring together private & public law in one frame work 2. To achieve a better balance between protecting children & enabling parents to challenge state intervention e. . local authorities 3. To encourage greater partnership between statutory authorities & parents 4. To promote the use of voluntary arrangements 5. To restructure the frame work of the courts to facilitate management of family proceedings Lord laming= the laming enquiry is a r eport of under pendent statutory enquiry following the death of Victoria Climbie 1. 2 Work settings- No matter what setting a child is place d in that whole workforce will have some kind of role to play. The workforce will be responsible in making sure that the child is in a safe & happy environment they will need to make sure that the health & safety regulations are in order in making sure the child is a healthy & happy child that the child is not being bullied, put in danger or abused in any way by anybody and if the child is being abused by a parent for them to tell a member of staff they can trust and if its a member of staff to go to the next higher person in charge and then if you feel like nothing is getting done you should contact social services. They are also in charge of making sure that if a child is sick that the child should be removed from where any other child could come in contact and then to contact the child’s parents/carers. G. P- A GP’s role is to see children when they are ill or if they have maybe minor injuries. They will usually check the child and do a diagnosis so if the child has any bruises or cuts or if the child attends the GP quite regularly for similar symptoms they then may think there is something more behind the reason and would then maybe involve another person e. g. social services. Local hospital services- E. g. Accident & emergency units may have children that are brought in for maybe vomiting or injuries on the body the A&E staff may feel these injuries are from something more serious and would then call in social services to look into these problems and then take things further if necessary. 2. 1 Some signs and symptoms of common childhood illnesses are: -Temperature -Runny nose -Sneezing -Vomiting -Diarrhoea -Fever -Aches & pains -Itchy rash -Cough -White spots in mouth -Swollen glands -Cough with whooping sound -Loss of energy . 2 If there are children or young people that are ill or injured you would 1. Check the Childs injury or try to diagnose the illness through symptoms in case they are contagious or life threatening. 2. You would then separate the child from all other children/young people. 3. Then you would inform a senior member of staff who would then take the decision weather to call for medical assistance and parents while the above is going on about the child would need reassuring and comforting. Also make sure the children that were around the accident are reassured. Then if you have the authority you would fill out an accident or medical report. 2. 3 Some of the circumstances when children and young people may require urgent medical attention: -Unconsciousness -Injury to the head -Vomiting -Unable to breath -Broken bones -Allergic reaction -Continuing high temperature -Continuing diarrhoea 2. 4 Fires- First make sure that all children evacuate the building safely always try to close doors & windows but do not leave any children unattended, when safely away from the building then do a role check to double check all children are safe & present. You would then dial 999 and ask for a fire brigade when they respond state in a clear voice that your work setting is on fire giving them the precise address, do not hang up the phone until they have repeated the address to you then stay in a safe place with the children reassuring comfort in them. Security incidents- The first thing you would do would be to check the identity of the person trying to gain access. Refuse access of anyone you are unsure of. If they have a legitimate reason for entering make sure they sign in on the visitor’s record and sign out when they leave. Never leave them alone with any child/young person at any time, unless they have the authority to be left alone. If there is any suspicious behaviour or the person refuses to leave the premises then the police must be called in case it poses any danger to children or staff. Missing children or young people- 1. You would identify the child that is missing 2. You would then find out where the child was last seen 3. You would then conduct a search within the work setting and if unable to locate the child you would then inform a senior of staff and raise the alarm 4. The next step would be to inform the police and parents 5. You would also maybe start an organised search around the local area and parks. 3. 1 Identify the characteristics of different types of child abuse- -Undernourished -Lack of cleanliness -Bruises & cuts/self harm -Clothes that are dirty, have holes and are too small to wear -Uneducated -Constant hunger -Withdrawn -Delayed development -Poor social relationships -Low self esteem -Try to be perfect at everything & then over react when someone criticises them -Lack of medical attention Sexual knowledge that is inappropriate for a child of a young age 3. 2 Describe the risks and possible consequences of children/young people using internet, mobile phones and other technologies- When children/ young people are using the internet unsupervised they could log on to something that is for adults only which means they could be exposed to something they shouldn’t be. They could also be bullied on the internet e. g. social networks o r by texts calls on mobile phones which could eventually cause them to get depressed and harm themselves or even commit suicide. The internet could also out them in danger as they could think they are talking to someone their age but may be a man or women who they may arrange to meet with which could have serious consequences. There are also games which has violent scenes in which could end up hurting someone else thinking its ok as its just a game and could end up getting them into serious trouble. The consequences to these are they could end up: 1. Putting themselves in danger 2. Commiting suicide 3. Seriously hurting someone else . Getting put away/taken away from family 5. Being kidnapped 6. Being sexually abused 3. 3 The actions you would take in response to evidence or concerns that a child/young person has been abused, harmed (self harm) or bullied or maybe at risk of these things. If a child come to you in secrecy to tell you something, you should first never ever promise to keep it a secret or that you wont tell anyone, as this could upset the child who would end up never trusting you or anyone again. As a carer you have to understand the principles of the confidentiality boundaries and know when it is necessary to share them, having to tell someone you would go straight to your line manager who then would take the responsibility or making sure that the child protection policy will then be put in place to protect the child. If you see nothing is done you would then go to your line manager and tell them again and make sure you make notes including days & times in case nothing is done again. If nothing has still not been done about it then go to someone who you could trust, maybe someone who may have higher authority than you. It wouldn’t be good practise to go to social services yourself as you might not know the full story. 3. 4 The actions you would take in response to concerns that a colleague may be failing to comply with safeguarding procedures harming, abusing or bullying a child or young person- If you suspect a member of staff is involved you would talk to another senior member of a staff who works in your setting but if you feel you cant trust them then go to another member of staff you can trust but make sure the information you give is accurate and acted upon e. . if a child is overweight and has a cleanliness issue, and a member of staff won’t interact with them and calls them sarcastic names you would then tell the member of staff who you trust who would then take the appropriate action to having this dealt with by contacting the right safeguarding agency for that issue. 3. 5 The principles and boundaries of confidentiality and when to share them- Confidentiality is very importa nt in safeguarding the children and in doing this you have to follow rules & regulations within the workplace. It is important to understand that if a child or adult tell you something you should only tell the necessary people/person that needs to know. You should never discuss any information about the children outside your setting or to another member of staff unless a need to know basis. Any of the information on the children should always be locked away and only be shown to the appropriate people who need to see e. g. parents, OFSTED, make sure the cupboards are always locked for no one else to see. If anyone who is unauthorised see’s the information, this could cause some serious consequences.

Acct1101 Exam Final Sample

Venue____________________ Seat Number________ Student Number|__|__|__|__|__|__|__|__| Family Name_____________________ First Name_____________________ Venue____________________ Seat Number________ Student Number|__|__|__|__|__|__|__|__| Family Name_____________________ First Name_____________________ This exam paper must not be removed from the venue School of Business SAMPLE EXAMINATION ACCT1101 Account for Decis Making This paper is for St Lucia Campus students. For Examiner Use Only QuestionMark 1| | 2| | 3| | 4| | | | MCQ| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |Total For Examiner Use Only QuestionMark 1| | 2| | 3| | 4| | | | MCQ| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Total Examination Duration:120 minutes Reading Time:10 minutes Exam Conditions: This is a Central Examination This is a Closed Book Examination – specified materials permitted During perusal – write only on the rough paper provided Materials Permitted In The Exam Ve nue: (No electronic aids are permitted e. g. laptops, phones) Any unmarked paper dictionary is permitted Calculators – Casio FX82 series or UQ approved (labelled) Materials to Be Supplied To Students: x 14 Page Answer Booklet Rough Paper 1 x Multiple Choice Answer Sheet Instructions to Students: * Answer all questions using the writing book and the Multiple Choice Answer * Sheet provided. * This sample exam is intended to be an indication of the content of the main and final exams. It is not intended to be a complete indication of the content of the supplementary exam, as this exam also assesses all course content Question 1 Go Stop Limited is preparing its budget for the quarter beginning 1 January 2013. The bank balance at 1 January is expected to be $10,000,000.The directors have a policy to purchase just enough to cover that month’s expected sales. Purchases are to be paid for by the end of the following month. Sales are on credit as follows: Receipts:| | Current m onth| 60%| month before| 30%| 2 months before| 10%| Total| 100%| | | Budgeted Sales are: $,000| $,000| $,000| $,000| $,000| November| December| January| February| March| 46,800 | 48,000 | 50,000 | 52,000 | 56,000 | The firm’s gross profit margin is 30%. The following fixed monthly expenses are all paid on cash terms ($, 000): Wages| 15,000| Rent| 6,000| Rates| 3,000| Insurance| 1,500|An expensive piece of equipment was paid for in February, costing $1,200,000 Required: 1) Prepare the company’s cash budget for the three months beginning 1 January showing the balance at the end of each month. Show workings. Use the proforma cash budget sheet that follows 2) Advise the management on the forecast cash position 3) Advise management of the importance of Cash Management Answer Sheet: Go Stop Limited | January| February| March| Total| | $,000| $,000| $,000| $,000| Receipts:| Â  | Â  | Â  | Â  | | Â  | Â  | Â  | Â  | Total Cash receipts| | | | | | | | | | Payments:| | | | |DO NOT WRITE ON THIS PROFORMA IN THE EXAM:USE AS A GUIDE ONLY AND WRITE YOUR ANSWER IN THE NORMAL GREEN ANSWER BOOKLET| | | | | | | | | | | | | | | | Total cash payments| | | | | | | | | | Net cash flows| | | | | | | | | | Opening Bank Balance| | | | | Closing Bank Balance| | | | | Question 2 Given below is a table that sets out the annual budgeted income statement for a large clothing retailer, together with actual performance figures. The retailer has several stores located all over Australia and New Zealand. Sales are made directly over the counter and also by mail delivery Income statement| for year ended 30 June| Budgeted $,000| Actual $,000| | | | Sales| 4,200,000| 5,000,000| Cost of sales| 3,640,000| 3,430,000| Marketing| 12,000| 40,000| Distribution costs| 10,000| 23,000| Administration costs| 213,000| 316,000| Interest expense| 104,000| 110,000| Abnormal expense| 0| 25,000| Net profit| 221,000| 1,056,000| Required: i. Calculate the variances for each item and state whet her they are Favourable (FAV) or Adverse (ADV) ii. Comment on each variance in light of the information given about the company and suggest further investigation that will be necessary to better ascertain the cause of these variances iii.Comment on the company’s overall performance during the year and discuss the key areas that the business should be considering Question 3 James Wilson, process engineer, had been given the task of redesigning an existing process to improve environmental performance. He knew that the acceptance of a more environmentally efficient process would depend on its economic feasibility. The process design required new equipment and an infusion of working capital. The equipment would cost $450,000 and its cash operating expenses would total $90,000 per year.The equipment would last for seven years but would need a major overhaul costing $45,000 at the end of the fifth year. At the end of 7 years, the equipment could be sold for $30,000. The annual depr eciation for this equipment using the straight line method would be $60,000. An increase in working capital (Current Assets – Current Liabilities) totalling $45,000 would also be required at the beginning. This would be recovered at the end of seven years. On the benefit side, James estimated that the new process would save $202,500 per year in environmental costs by eliminating fines and clean-up costs.The cost of capital is 10%. Required: 1. Prepare a schedule of relevant net cash flows for the proposed project. 2. Calculate the NPV of the project. 3. Should the new process design be accepted? 4. What factors should James consider other than environmental ones when deciding whether to go ahead with this project? Question 4 Sailaway Limited is a small yacht builder. It has operated successfully for many years from a factory that allows for production of 40 yachts per year. In most years the company can sell all the yachts it can produce. The selling price of each yacht is $1 2 600.Variable labour and materials costs are $7 750 per yacht, and the fixed costs associated with running the business from the present factory are $58 200. The company's directors are meeting to discuss a proposal to increase the business's production capacity. A neighbouring factory has become vacant and it would be possible to rent the additional space in order to produce more yachts. The additional capacity in terms of production would be 20 yachts. The sales director is confident that, with the growth in the leisure yachting market, he will be able to sell the additional yachts.Variable costs per yacht will remain the same because the same labour and materials are used. However, the expansion would produce an additional $14 550 in fixed costs. Required: 1. Advise the company’s directors on whether to go ahead with this proposal 2. What would be the break even in number of yachts: a. Without the proposal b. With the proposal 3. What is the margin of safety in number of yachts and percentage of yachts c. Without the proposal d. With the proposal From this comment of which is the riskiest alternative Multiple choice questions:Answer these questions on the separate multiple choice answer sheet Each question carries one mark 1. One of the approaches to setting budgets is known as the ‘top down' approach. This is best described as: A| production budget set first and working from this to other budgets. | B| setting the sales forecast and working from this to other budgets. | C| budget targets set by senior management. | D| budget targets set at the lowest level of management. | 2. High operating gearing refers to: A| an activity with relatively high variable costs compared with its fixed costs. B| an activity with relatively high fixed costs compared with its variable costs. | C| an activity with relatively low fixed costs compared with its variable costs. | D| an activity with fixed costs equal to its variable costs. | 3. The decision rule for th e accounting rate of return method of assessing investment projects is to accept all projects with: A| a positive return. | B| the highest return subject to a minimum required return. | C| the highest return. | D| none of the above. | 4. A disadvantage associated with the use of the accounting rate of return method for assessing investment opportunities is:A| it is a method that is not widely understood by business. | B| it is based on an accrual approach rather than cash flows. | C| it ignores the time value of money. | D| B and C. | 5. The time value of money is an important concept in investment decisions as it takes into account that: A| a dollar received tomorrow is more valuable than a dollar received today. | B| a dollar received today is equal to a dollar received tomorrow. | C| it takes time to earn profits. | D| a dollar received today is more valuable than a dollar received tomorrow. | END OF EXAMINATION

The City Government of West Haven, Connecticut

The City Government of West Haven, Connecticut An Introduction to the City Government The City of West Haven is found in the New Haven County, which is only 65 miles from the New York City. It has a population of about 55,046, with a majority of its population being white Americans.Advertising We will write a custom term paper sample on The City Government of West Haven, Connecticut specifically for you for only $16.05 $11/page Learn More The proportion of the whites is about 65.7%, while the population of the black Americans and Asians is 19.6% and 3.7% respectively. Initially, this city was a European-settlement area, whose occupation dates back to 1648. It started with dissociating itself with the formerly British colony known as the New Haven and acquiring a new name, which was the Parish of West Haven in 1719. It was not until 1822 when it officially detached itself from New Haven. In 1784, this city tried to be incorporated into a city without much success. This prompted it to unite with the New Mi lford, and was then incorporated in 1822 as Orange. It again separated itself from Orange in 1721. The successful recognition of West Haven as a city happened in 1961. The City Council government of West Haven was constituted in November 1961, where the following positions were created: the Mayor, City Council Members, a City Treasurer, a Town Clerk, a Treasurer, a City Clerk, a Tax Collector, and Tax Review Board Members. The current Mayor, City Clerk, and Tax Collector of West Haven are Edward M. O’Brien, Deborah Collins, and Marianne E. Gambardella respectively. The City Council of West Haven has 13 Council Members, each representing a district.Advertising Looking for term paper on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More The current members are Nicholas A. Pascale, Nicholas W. Ruickoldt, Ralph A. Eberle, Mitchell L. Gallignano, Brent Watt, James P. O’Brien, Nancy R. Rossi, Tracy A. Mor rissey, Michael P. Last, Gail S. Burns, Ronald M. Quagliani, David Riccio, Sean P. Ronan, and Charles A. Marino, who is a non-voting member. The Budgetary Process for the West Haven’s City Government The budgetary process of West Haven is initiated by the Director of Finance, who prepares a draft budget for the Mayor. The draft from the Director of Finance contains the financial estimates for that particular fiscal year that the budget will address. The heads of each department or office in the city’s government files with the Mayor the relevant forms that detail their annual estimates and the anticipated sources of revenue, as well as tax collections for that year. This presentation is done on the first Thursday of February every calendar year. The Mayor then presents the draft budget and other departmental estimates as a proposal to the council members, who deliberate on the presented budget proposal. If approved, a final ‘approved operating budget’ for the particular fiscal year is prepared, with amendments that were proposed in the deliberation stage included in the final approved budget. Typically, a budget for West Haven would include details of expenditure, operating charges, contingency expenses, capital expenditures, fund revenues, and allocation of tax collection, among other details. All details of government spending are given under the expenditure clause, including the costs of the City Council, Mayor’s Office, the City Clerk, the Probate Court, corporation counsel, and telephone administration. In addition, expenditures on public works, planning and development, human resources, library, and public safety are included in the total cost.Advertising We will write a custom term paper sample on The City Government of West Haven, Connecticut specifically for you for only $16.05 $11/page Learn More The budget for West Haven for the fiscal year 2014-2015 was a grand total of $560,994,311, with a collection rate of 98%. The total expenses amounted to $5,599, 626, while non-tax revenue, back taxes, debt reduction, and tax collections amounted to $654,036, $200,000, $150,000, and $4,745,590 respectively. Operating and Capital Budgets The operating budget of West Haven has to be approved by the Council Members before being put into use. Taking, for example, the operating budget for the fiscal year 2014-2015, the first part of the operating budget is a breakdown of the general fund revenues. This section encompasses the current property tax levy, non-current taxes, interest, and lien fees. It also entails licenses and permits, fines and penalties, use of money, property, charges for current services, and revenues from other sources. All the fund revenues amounted to $151,784,760 for the fiscal year 2014-2015. The distribution of the income from the current property, grants, another revenue, prior year property, and licenses was 56.8%, 36.9%, 3.8%, 1.8%, and 0.7% respectively. The capital budget for the fiscal year 2014-2015 for the government of West Haven City is $976,000, which is generated at a mill rate of $0.35. Its non-recurring capital budget is divided into general government, which accounts for $125,000, public safety, accounting for $396, 000, public works with $400,000, and information technology, which is allocated $55,000. All these amount to a non-recurring capital budget of $976,000. Operating and Capital Expenses The costs that West Haven incurs are broken down into personnel spending, maintenance and equipment expenses, administration expenses, and field expenses. Personnel expenses include the costs that are associated with the management salaries, employees’ uniforms, firefighters’ salaries, life insurances, holiday pays, medical expenses, education incentive, and pension plans.Advertising Looking for term paper on public administration? Let's see if we can help you! Get your first paper with 15% OFF Learn More Costs due to maintenance and equipment are the expenses incurred in maintenance, purchase of equipment, capital improvement fund, radio expenses, purchase of new vehicles, and repayment of the new tower loan. Administrative costs include the expenses incurred in conducting trainings and the expenditure on the commissioners. The operating and capital expenses emanating from personnel costs, maintenance and equipment, administration, and field expenses for the fiscal year 2014-2015 are $4,675,702, $137,404, $44,800, and $741,720 respectively. In total, the expenses amount to $5,599,626. Revenue Sources The City Council of West Haven has numerous sources of income, which help it in mapping its annual financial budget. The primary sources of income for the city are the current property and grants, which account for 56.8% and 36.9% respectively of the total revenue. Other sources of income include the non-current taxes, interest fees, licenses and permits fees, fines and penalties, and c harges on the current suits. Revenue from licenses and other revenues account for 0.7% and 3.8% of the total revenue respectively. Revenue from licenses and permits includes the licenses for animals, marriages, sports, building permits, electrical permits, excavation permits, zoning permits, plumbing permits, and licenses for alcoholic beverages. Other sources of revenue that West Haven relies on include telephone access fees, fees from the sale of properties, taxes collected from sewer collection, and fees from the recycling of compost, among other sources. In the 2014 to 2015 fiscal year, the amounts of revenue emanating from noncurrent taxes, licenses and permits, and charges for the current services are $2,075, 000, $1,122,900, and $1.019,800 respectively. The total revenue for the 2014 to 2015 budget is $151, 784, 7609. Shortcomings of the budget development, approval, and implementation There are several shortcomings that the government of the West Haven City faces during the development and implementation of its annual budget. One of the challenges is the delay in the submission of the draft budget and the estimates of the various departments. Although the deadline is given as the first Thursday of the month of February each year, there are sections that fail to make submissions within the stipulated time. Another challenge occurs in the deliberation of the proposed budget. Each Council Member has his preference; thus, they do not submit to the other members’ choices as easy as the members would require. Finally, the government faces shortcomings in the collection of taxes. There is the expected amount of revenue that the government anticipates collecting at the beginning of each financial year. However, challenges arise in the collection of the revenue if some businesses avoid paying taxes and others give false financial accounts. Recommendations on how to Improve Budget-Implementation of the Government of the City of West Haven The implementati on of the yearly budget for the city of West Haven can be enhanced by addressing the various shortcomings that are facing the current implementation. All the departmental heads should be penalized if they fail to submit their estimates and revenue projections in time. Each Council Member should be provided with the draft budget proposal 2 months prior to the date of deliberating it in order to avoid many disagreements among the members. Each member should then go through the proposal and present their views one month before the actual deliberation date. That way, the Mayor will be able to identify the contentious clauses and address them in good time.

The Carrot Seed Is a Delightful Classic Picture Book

The Carrot Seed Is a Delightful Classic Picture Book The Carrot Seed, first published in 1945, is a classic children’s picture book. A little boy plants a carrot seed and takes care of it diligently even though each member of his family gives him no hope that it will grow. The Carrot Seed by Ruth Krauss, with illustrations by Crockett Johnson, is a story with a simple text and simple illustrations but with an encouraging message to be shared with preschoolers through first graders. Summary of the Story In 1945 most children’s books had a lengthy text, but The Carrot Seed, with a very simple story, has just 101 words. The little boy, without a name, plants a carrot seed and every day he pulls the weeds and waters his seed. The story is set in the garden with his mother, father, and even his big brother telling him, â€Å"it won’t come up.† Young readers will wonder, could they be right? His determined efforts and hard work are rewarded when the tiny seed sprouts leaves above the ground. The final page shows the real prize as the little boy carries his carrot off in a wheelbarrow. Story Illustrations The illustrations by Crockett Johnson are two-dimensional and just as simple as the text, with emphasis on the boy and the carrot seed. The features of the little boy and his family are sketched with single lines: eyes are circles with a dot; ears are two lines, and his  nose is in profile. The text is always placed on the left side of the double-page spread with a white background. The illustrations found on the right side are yellow, brown, and white until the carrot appears with tall green leaves and a bright orange color highlighting the prize of perseverance. About the Author, Ruth Krauss The author, Ruth Krauss was born in 1901 in Baltimore, Maryland, where she attended the Peabody Institute of Music. She received a bachelor’s degree from the Parsons School of Fine and Applied Art in New York City. Her first book, A Good Man and His Good Wife, was published in 1944, with illustrations by the abstract painter Ad Reinhardt. Eight of the author’s books were illustrated by Maurice Sendak, beginning in 1952 with A Hole Is to Dig. Maurice Sendak felt fortunate to work with Krauss and considered her to be his mentor and friend. Her book, A Very Special House, which Sendak illustrated, was recognized as a Caldecott Honor Book for its illustrations. In addition to her children’s books, Krauss also wrote verse plays and poetry for adults. Ruth Krauss wrote 34 more books for children, many of them illustrated by her husband, David Johnson Leisk, including The Carrot Seed. Illustrator Crockett Johnson David Johnson Leisk borrowed the name â€Å"Crockett† from Davy Crockett to distinguish himself from all the other Daves in the neighborhood. He later adopted the name â€Å"Crockett Johnson† as a pen name because Leisk was too hard to pronounce. He is perhaps best known for the comic strip Barnaby (1942–1952) and the Harold series of books, beginning with Harold and the Purple Crayon. The Carrot Seed and Children The Carrot Seed is a sweet delightful story that after all these years has remained in print. Award-winning author and illustrator Kevin Henkes  names The Carrot Seed as one of his favorite childhood books. This book pioneers the use of minimal text reflecting the here-and-now of a child’s world. The story can be shared with toddlers who will enjoy the simple illustrations and understand planting a seed and waiting seemingly endlessly for it to grow. On a deeper level, early readers can learn lessons of perseverance, hard work, determination, and belief in yourself. There are numerous extension activities that can be developed with this book, such as: telling the story with picture cards placed in a timeline; acting out the story in mime; learning about other vegetables that grow underground. Of course, the most obvious activity is the planting of a seed. If you’re lucky, your little one will not be content to plant a seed in a paper cup  but will want to use a shovel, sprinkling can...and don’t forget the wheelbarrow (HarperCollins, 1945. ISBN: 9780060233501). Recommended Picture Books for Small Children Other books young children enjoy include Maurice Sendaks best-known classic picture book, Where the Wild Things Are, as well as more recent picture books like by Katie Cleminson and Pete the Cat and His Four Groovy Buttons by James Dean and Eric Litwin. Wordless picture books, such as The Lion and the Mouse by Jerry Pinkney, are fun as you and your child can read the pictures and tell the story together. The picture book  And Then Its Spring  is perfect for young children eager to plant their own gardens. Sources Ruth Krauss Papers, Harold, Barnaby, and Dave: A Biography of Crockett Johnson by Phillip Nel, Crockett Johnson, and the Purple Crayon: A Life in Art by Philip Nel, Comic Art 5, Winter 2004

Instruments and Markets Essay Example | Topics and Well Written Essays - 500 words

Instruments and Markets - Essay Example A company needs to be able to meet its current liabilities using its current asset for it to be operational. Companies have short term liabilities that need to be paid and also long term liabilities due (Vandyck, 2006).Therefore the BHP Company has a current ratio of 0.97 which implies that the current asset and the current liabilities almost cancel out. This is a safe cash flow position that shows the firm can adequately service its obligation The company’s level of efficiency in terms of return on assets stood at 9.44% while the Return on equity was 15.92%. These ratios give the efficiency at which the company’s resources were used to achieve the various results and how effective they were. The debt to equity ratio gives the distribution of the capital structure in terms of how much is contributed by stock and how much by debt. A high debt to equity ratio would mean a company is heavily dependent on debt and hence plenty of its future profits would be tied down and there would be less flexibility. A debt to equity ratio of almost 50% shows the two sources of capital are evenly