Accounting Terminology Essay Example for Free

Accounting Terminology Essay Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer â€Å"None† if the statement does not correctly describe any of the terms. a. The level of sales at which revenue exactly equals costs and expenses. Break-even point. b. Costs remain unchanged despite changes in sales volume. Fixed Costs. c. The span over which output is likely to vary and assumptions about cost behavior generally remain valid. Relevant Range. d. Sales revenue less variable costs and expenses. Contribution margin. e. Unit sales price minus variable cost per unit. Unit contribution margin. f. The reduction in unit cost achieved from a higher level of output. Economics of scale. g. Costs the respond to changes in sales volume by less than a proportionate amount. Semi variable costs. h. Operating income less variable costs. â€Å"None†. Exercise 20.7 – Using Cost-Volume-Profit Formulas Exercise 21.2 – Home Depot’s Financial Statements: Incremental, Sunk, and Opportunity Costs Read the footnote in Appendix A referring to Home Depot’s decision to close all of its remaining big box stores in China. Write a short paragraph identifying the incremental, sunk and opportunity costs associated with this decision. Assume that any cost savings will be invested elsewhere in more productive stores. Incremental costs relate to the difference in costs between alternative courses of action and incremental revenues. The incremental costs that would be that would occur from either remodeling or closing Home Depot an existing location would include cost of materials, overhead from the actual physical remodel, labor that includes employee pay for rearranging and moving merchandise during a remodel if it occurred, designing and planning costs. Opportunity costs are important factors when it comes to decision making because they define the costs of taking some action in terms of the value foregone or that’s given up due to a particular action taken place. Opportunity costs of remolding would include profits on lost sales if the store is closed during remodeling, loss of current sales due to decrease in customer traffic (due to excessive noise, smell, dirt and inconveniences. Stores could potentially lose profit if they are not able to stock the full line of products or keep items stocked during a remodel. Whereas a sunk cost is an outlay that has been irrevocably incurred at some time in the past; sunk costs cannot be changed no matter what course of action is taken and are irrelevant for purposes of decision making involving the future. Sunk costs related to either remodeling of the store that would need to be taken into consideration include original costs of the current store (decorations, paint, shelves, displays, carpet) and designs that will need to be replaced or removed during either remodeling or closing. Exercise 21.6 – Incremental Analysis: Make or Buy Decision The cost to Swank Company of manufacturing 15,000 units of a particular part is $135,000, of which $60,000 is fixed and $75,000 is variable. The company can buy the part from an outside supplier for $6 per unit. Fixed costs will remain the  same regardless of Swank’s decision. Should the company buy the part or continue to manufacture it? Prepare a comparative schedule in the format illustrated in Exhibit 21-6. It would be more beneficial for the company to manufacture the part rather than buy it from an outside provider. Brief Exercise 22.9 – Flows of Costs through Manufacturing Accounts The President of Cold Moo Ice Cream Company, a chain of ice cream stores in the Midwest, was unhappy with the actual six-month profit figures for the  company recently prepared by the CFO. The president asked the CFO for a profit breakdown, by store, of the actual six-month results. When the President received the report, he was extremely upset and called the CFO, into his office. The President stated, â€Å"These reports show that each store in the chain is profitable, but our company results are unprofitable! How can this be?† The CFO pointed out that each store was allowed to set prices for ice cream based on its cost structure. However, the stores’ cost structures did not include headquarters costs of the costs of advertising and delivery of products. What are the three characteristics for operating a successful responsibility accounting system? Consider whether the accounting system at Cold Moo Ice Cream Company includes the three characteristics of a successful responsibility accounting system. How could the responsibility accounting system at Cold Moo be improved? As the Textbook states, â€Å"measuring performance along the lines of management responsibility is an important function. A responsibility accounting system holds individual managers accountable for the performance of the business centers under their control and provides top management with information useful in identifying strengths and weaknesses among units throughout the organization.† The three characteristics of a successful operating accounting system will include budgets, will measure the performance, and contain timely performance reports. â€Å"Budgets serve as performance targets for each subunit in an organization. The accounting system will measure the performance of each responsibility center, and timely performance reports are prepared that compare the actual performance of each center with the amounts budgeted.† When reports are preformed frequently, it allows center managers to be able to keep their performances on target, and helps with the evaluation of the managers. It does not appear hat Cold Moo Ice Cream is following the timely reports method of the accounting system, which is essential to ensuring the financial information is accurate as possible, and to improve this aspect should be more intertwined with the actual budget and more accurately present how the performance of the store is measured. To do so the responsibility income statement should also be presented, this  contains not only the operating results of a particular part of a business but also the revenue and expenses of each profit center within that part, which could be extremely important to see how those centers within the same area measure and stack up against one another. For the responsibility income statement to be informative and useful it should essentially and efficiently be able to detail Variable Costs, Contribution Margin, Fixed Costs, Traceable Fixed Costs and Common Fixed Costs. In addition, fixed costs that are common to both product lines amount to $125,000.00. Instructions a. Prepare Chocolatiers’ responsibility income statement for the current month. Report the responsibility margin for each product line and income from operations for the company as a whole. Also include columns showing all dollar amounts as percentages of sales. b. According to the analysis performed in part a, which product line is more profitable? Should the common fixed costs be considered when determining the profitability of individual product lines? Why or why not? According the analysis in part a, the solid product line is more profitable. When determining profitability of any product line, common fixed costs should not be considered. Only the costs that are directly traceable to the product lines should be included. Common fixed costs are not directly traceable to any product, as they are arbitrarily allocated in proportion to a chosen factor, for example, machine hour or square feet of a certain space occupied. c. Chocolatiers has $15,000.00 to be used in advertising for one of the two product lines and expects that the expenditure will result in additional sales of $50,000.00. How should the company decide which product line to advertise? The effects of this campaign will typically be in both sales and variable costs, and therefore the company should select the product line based on which product will have the highest contribution margin ratio, which is the  percentage of sales, service revenues or selling price that remains after all variable costs and variable expenses have been covered. This method takes into consideration the limited time frame of the advertising campaign, where fixed costs will most likely not be affected.

Benefits of Quitting Smoking

Benefits of Quitting Smoking Group name: Anca Manaf, Asmita Ghale, Comfort Kumi, Hannah Cotton, Ma-Myo Thuzar. Introduction This essay attempts to discuss the health promotion activity on the benefit of quitting smoking. The assessment of health need, epidemiology, demography, current national or local health policies, identification of target group, approaches chosen will be discussed. Ultimately, this essay will evaluate the effectiveness of the health promotion activity. Assessment of health need Health need assessment (HNA) is an essential component of effective health promotion (Carroll, 2004). According to Cavanagh and Chadwick (2005), HNA is a systematic approach of recognising priority health issues, targeting the populations with the most need and taking actions in the most cost-effective and efficient way. MacDowall, Bonell and Davies (2006) stated, HNA is important for health promotion as it provide an opportunity to engage with specific populations and enable them to contribute to targeted service planning and resource allocation. Bradshaw (1972) therefore outlines the four main categories of needs; normative need, comparative need, felt need and expressed need. Hence, normative need was the chosen need for the health promotion activity. Consequently, this need was chosen for the health promotion activity as it is based on the opinion and experience of experts according to the current research and findings (Wills, 2011). They will provide advice, evidence based information, provide individual with range of services, techniques and support them throughout the process of quitting (Will, 2011). Epidemiology and demography, data and trends The number of smokers over the age of 16 in the UK is reducing, from a high of 45% in 1974 to 21% of men and 20% of women in 2010 (Rutter, 2013). Smoking is most common in those aged under 35; 32% in people aged between 20 and 24, and 27% in those aged 25 to 40 (Lader, 2007). It is least common among people aged 60 and over (Public Health England, 2012). Prevalence of smoking among people in the routine and manual socio-economic group (33%) continues to be higher than amongst those in the managerial and professional group (14%) (Public health England, 2013). In England, 2010-2011, 459,900 of NHS hospital admissions were attributable to smoking among adults aged 35 and over (ASH, 2013). Among pregnant women, smoking prevalence is highest for those under aged 35 (Penn and Owen 2002; Sproston and Primatesta, 2004). Smoking is the leading cause of preventable deaths and disease in the UK (Cancer Research UK, 2012). About half of all life-long smokers will die prematurely, losing on average 10years of life. Findings has shown that smoking related deaths are from; lung cancer, respiratory disease and circulatory disease (Huffman, 2003). This attributed to; 36% (22,500) of all respiratory deaths, 28% (37,400) of all cancer death and 14% (18,100) of all circulatory disease (Public health England, 2012). In 2011, there were a total of 442,759 deaths of adults aged 35 and over in England of which 79,100 (18%) were estimated to be attributable to smoking (ASH, 2013). Target group and why health promotion is required The target group for our health promotion activity is focused on smokers. This is because recent statistics has shown that smokers have a significantly increased risk of avoidable mortality and morbidity compared to non-smokers (Heidrich et al, 2007). Thus, Petrosillo and Cicalini (2011) identified that, the major causes of this excess mortality and morbidity among smokers are diseases that are related to smoking such as; cancer and respiratory and circulatory disease. Therefore, health promotion will be required as it is aimed at raising awareness of the health dangers of smoking and tobacco use, and encouraging smokers to try and quit, doing so in the most effective way (DOH, 2013) by providing motivational advice and support. Is smoking a public health issue Smoking is one of the biggest threats to public health, costing more than 120,000 lives per year in the UK (Peto et al, 2004). Behaviour factors affecting health issue Research identified ranges of behavioural factors that influence uptake and pattern of smoking (Nichter, 2003). Some of these behavioural factors include; addiction and attitude to smoking. Being addicted are commonly mentioned reasons for keeping people smoking (Siqueira et al, 2001). People tend to find it difficult to quit smoking because they are addicted to the effects of nicotine addiction. Research reports that smokers who consider themselves to be addicted to nicotine had not expected to become so when they had started smoking (Balch et al, 2004). Furthermore, smokers who have attempted to quit smoking experience withdrawal symptoms including; cravings, difficulty dealing with stressful situations, increased appetite, frustration, irritability and anxiety (Siqueira et al., 2001) Having more positive attitudes towards smoking has been repeatedly related to an increased risk of smoking (Buller et al, 2003). Smokers have more positive attitudes towards the mental effects, appearance features and are less concerned about negative physical and social consequences. Policies: A recent policy that was relevant to the health promotion activity was developed by DOH in 2013, called reducing smoking. Its stresses that high prices put people off smoking, most especially young people and people on lower incomes. Therefore, the government aims to continue to set tax rates high enough to discourage people from smoking, provide updated guidelines to make it easier for local trading standards and HM Revenue Customs officers to work in collaboration to enforce the law against fake and smuggled tobacco. The policy also highlighted that the government will continue to run ‘smokefree’ campaigns to encourage people to change their behaviour. In 2005, the WHO issued a global policy by developing a framework convention on tobacco control, which provides international cooperation to support tobacco control. The initiative of the policy is to protect the present and future generations from the devastating health consequences of tobacco consumption, by providing a framework for tobacco control measures to be implemented worldwide. The tobacco control measures includes; price and tax policies, bans on tobacco advertising, protection from exposure to second-hand smoke, education and public awareness measures, regulation of tobacco product contents and disclosures treatment for tobacco dependence, and measures to combat illicit trade. Approach Health promotion has been applied to wide range of approaches to improve health of people, communities and populations. Naidoo Wills (2009) acknowledged that there are five different approaches to health promotion, which are; medical, behavioural change, educational, empowerment and social change. However, the approach chosen, to this health promotion activity was the educational approach. This approach was chosen to provide knowledge and information to the target group on the benefit of quitting smoking, the support available and develop the necessary skills in order to enable them make well-informed and rationale choices about their lifestyles and behaviour (Gottwald Brown, 2012), through provision of leaflet, visual displays and one-one education. Health belief model (1974) proposed that, people need to have some kind of cue such as; one-one-education, distributing of leaflet, mass media campaign, to take action to change behaviour or make a health-related decision. This informa tion provided will help them explore their values and attitudes and a willingness to change behaviour and lifestyles. An advantage of educational approach is that, it enables individuals to develop their knowledge and change their attitude (Gottwald Brown, 2012). However, Naidoo Wills (2009) expressed that; educational approach can be time consuming and individual may not make healthy choices. Aims and objectives The aim for the health promotion activity is to promote smoking cessation by increasing awareness of the benefits of quitting smoking. The SMART objectives were; by the end of this session, the participants will understand three benefits of quitting smoking, be able to name two diseases caused by smoking and be aware of where to get help. Evaluation Evaluation is an essential element of systematic programme planning (Timmereck, 2003). It is important to assess whether an activity has met its objectives and find out if method used were appropriate and efficient, as it will give a sense of achievement and help work out ways to improve for future (Raingruber, 2014). Therefore, Naidoo wills (2009) identified that, there are three stages of evaluation; process, impact and outcome. Process evaluation involves assessing the activities in the program and quality of the program (Naidoo Wills, 2009). The group used posters, leaflets, NHS free quitting kits, cigarette timeline, AR lung website and one-one communication to address different learning styles, providing information to the target audience that came to the stand. Findings on learning styles Kolb (1984) has shown that people learn differently, so using a range of styles allow for the use of range of learning experiences to help learners develop a wider repertoire than their usually preferred style ( Bunton Macdonald, 2002). The posters were colourful, and clear at first glance, appealing and had catchy slogans to attract the attention of the target group. Koelen, Anne Ban (2004) suggested that, posters should be eye-catching, appealing and stimulate the viewer to think about the content of the message in order to achieve the desired objectives. Leaflets were distributed to the target audience during the one-one communication and education. According to Koelen, Anne and Ban (2004) leaflet may have a meaningful function following interpersonal communication. This leaflet comprises of information of the health benefits of quitting smoking, advice on how to stop smoking, stop smoking service and getting professional support. Therefore, this will enable them to re-read the information given at own pace and at the moment they have a need for this information. The NHS free quitting kit was employed by the group of health promoters to the target audience to help them think about reasons for quitting and recognising the triggers that can make them crave cigarettes, improving their chances of quitting successfully. The NHS free quitting helped the target audience work out how much money they will be saving by quitting. The cigarette timeline contained information of the health benefit of quitting smoking and the healing process, that is, what happens in the body when a person stops smoking. The AR lung website was used as a shock tactic to demonstrate to the participants the damage smoking does to their lungs. In addition, the group communicated effectively with the participant, ensuring that the language used was clear, understandable and Jargon free to convey messages (Lehman Dufrene, 2008). Impact evaluation involves measuring the immediate effects of the program (Naidoo Wills, 2009). In measuring the effect of the activity, questionnaires were handed out to the participants to collect immediate feedback and assessed their level of knowledge at the end of the activity (Powell, 2009). It consisted of few questions that assessed the participant’s on their knowledge and understanding of the benefit of quitting smoking. The data collected showed that, 93.3% of the participants were able to name three benefit of quitting smoking. 80% of the participant answered the questions correctly in regards to diseases caused by smoking. 40% of the participant knew the three available services of helping people to quit smoking. 100% thought the activity was very useful; however, this may not be accurate as participants may find it difficult to give negative feedbacks due to the presence of the group. 60% of the participant did not suggest any further improvement for the activity; nevertheless, 40% requested for free freebies. The second and third questions were misinterpreted by the participant which may have been the reason why 80% incorrectly answered the question. Therefore, in future when writing the questionnaire, the health promoters will ensure the questionnaires are re-framed in a much easier format, to aid easy understanding. The table was not big enough to contain all our leaflet, therefore In future, a bigger table will be deemed necessary for any future health promotion activity. Also, the group will have more interactive game and free freebies to attract more participants to the campaign. Outcome evaluation involves measuring the long-term effect of the program (Naidoo wills, 2008). The outcome will be unrealistic to measure as it will be difficult to gather participants together again due to the small scale of the activity, lack of resources necessary for undertaking the survey and time to assess participants in the future. Boltz (2012) suggested, outcome evaluation is more complex, difficult, costly and time consuming to implement. Therefore, HP activity on the benefit of quitting smoking can be carried out in the hospital and community, as supported by Youndan (2005), nurses are in frequent contact with smokers in the community and hospital, therefore, the role of nurse as a health promoter is important. WHO (2014) suggested that, smoking is one of the biggest threats to public health; hence, nurses are in a major position to help people quit by offering encouragement, providing information and refer them to smoking cessation services. In addition to Christensen ( 2006), nurses have a wealth of skills and knowledge and must be able to use this knowledge to empower people to make lifestyle changes and choices. These skills include; excellent communication and negotiation skills, caring and empathetic, non-judgemental and counselling skills (priest, 2013). Conclusion Health promotion is carried out in order to enable individual increase their control and improve their state of health. Undertaking this health promotion activity has broadened student’s understanding on the important of health promotion in nursing. WORD COUNT: 2, 197 References: Ash. (2013). Smoking statistics: Illness and death. Retrieved April 25, 2014 from http://www.ash.org.uk/files/documents/ASH_93.pdf Balch, G. I., Tworek, C., Barker, D. C., Sasso, B., Mermelstein, R. J., Giovino, G. A. (2004). Opportunities for youth smoking cessation: Findings from a national focus group study. Nicotine Tobacco Research, 6 (23), 9-17. Boltz, M. (2012). Evidence based geriatric nursing protocols for best practice. (4th ed.). New York: Springer publishing company. Bradshaw, J. (1972).Ââ€Å"A taxonomy of social need, Problems and progress in medical care. † (7th ed.). Oxford: Oxford University Press Buller, D.B., Borland, R., Woodall, W.G., Hall, J.R., Woodall, P. Voeks, J.H. (2003). Understanding factors that influence smoking uptake. Tobacco Control, 12 (16), 25. Bunton, R. Macdonald, G. (2002). Health promotion: disciplines, diversity, and developments. (2nd ed.). London: Routledge. Cancer Research UK. (2012). Smoking. Retrieved April 25, 2014 from http://www.cancerresearchuk.org/cancer-info/cancerstats/types/lung/smoking/lung-cancer-and-smoking-statistics Carroll, P. (2004). Community health nursing: A practical guide. Canada: Delmar, division learning. Cavanagh, S. Chadwick, K. (2005). Health needs assessment: a practical guide. London: National institute of health and clinical excellence. Christensen, M. (2006). From expert to tasks, expert nursing practice redefined? Journal of Clinical Nursing, 15(11), 1531-1539. Department of Health. (2007). Review of the health inequalities infant mortality PSA target. London: Department of Health. Gottwald, M. Brown, J.G. (2012). A guide to practical health promotion. London: open University press. Heidrich, J., Wellmann, J., Heuschmann, P., Kraywinkel, K. Keil, U. (2007). Mortality and morbidity from coronary heart disease attributable to passive smoking. European Heart Journal, 28(11), 2498-2502. Hoffmann, D. (2003). Medical herbalism: The science and practice of herbal medicine. London: Healing arts press. Koelen, M.A., Ban, V.D. Anne, W. (2004). Health education and health promotion. Netherlands: Wageningen Academic publishers. Kolb, D.A. (1984). Experiential learning: experience as the source of learning and development. Prentice Hall: New Jersey. Lader, D. (2007). Smoking-related Behaviour and Attitudes. Office of National Statistics: Newport. Lehman, C.M. DuFrene, D.D. (2011). Business communication. Mason, OH: South-western/Cengage learning. McDowall, W., Bonell, C. Maggie, D. (2006). Health promotion practice. USA: Open University press. Naidoo, J. and Wills, J. (2009) Foundations for Health Promotion. London: Baillià ¨re Tindall Elsevier. Nitcher, M. (2003). Smoking: what does culture have to do with it? Addiction, 98(1), 139-145. Penn, G. Owen, L. (2002). Factors associated with continued smoking during pregnancy: analysis of socio-demographic, pregnancy and smoking-related factors. Drug and Alcohol, 21 (11), 17–25. Peto, R., Lopez, A., Boreham, J., Thun, M. Heath, C.J. (2004). Mortality from smoking in developed countries. London: Oxford university press. Petrosillo, N. Cicalini, S. (2013). Smoking and HIV: time for a change? BMC Medicine, 11(16), 1741-7015. Powell, A. (2009). Exploring stakeholder engagement in impact evaluation planning in educational development work. Evaluation, 15(3), 285-306. Priest, H. (2012). An Introduction to Psychological Care in Nursing and the Health Professions. Canada: Routledge. Public health England. (2012). Statistics on smoking. Retrieved April 25, 2014 from http://www.hscic.gov.uk/catalogue/PUB07019 Raingruber, B. (2014). Contemporary Health Promotion in Nursing Practice. USA: Jones Bartlett learning. Rosenstock, I. (1974). Historical origins of the health belief model. Health education Monographs, 2(4), 332-334. Siqueira, L.M., Rolnitzky, L.M. Rickert, V.I. (2001). Smoking cessation in adolescents: the role of nicotine dependence, stress, and coping methods. Archives of paediatrics Adolescent medicine, 155 (11), 489-495. Sproston, K. Primatesta, P. (2004). Risk factors for cardiovascular disease. London: The Stationery Office. Timmreck, T.C. (2003). Planning, program development, and evaluation: A handbook for health promotion, aging, and health services. (2nd ed.). London: Jones and Bartlett publisher. United Kingdom. Department of Health. (2013). Reducing Smoking. London: HMSO. United Kingdom. National Institute For Health and Clinical Excellence. (2014). Smoking cessation services. London: HMSO. United Kingdom. Public health England. (2013). Statistics on Smoking: England, 2013: London: HMSO. Wills, J. (2004). Vital notes for nurses: promoting health. London: Blackwell publishing LTD. World Health Organisation. (2005). Framework Convention on Tobacco Control. Retrieved April 27, 2014 from http://www.who.int/fctc/text_download/en/ World health organisation. (2014). Tobacco Free Initiative. Retrieved April 27, 2014 from http://www.who.int/tobacco/mpower/tobacco_facts/en/ Youndan, B. (2005). Nurses’ role in promoting and supporting smoking cessation. Nursing times, 101(10), 26-39.

On the Waterfront Essay -- Film

Interpersonal relationships are a potent entity that wildly flutter, like a liberated pigeon, through the miserable docks of Elia Kazan’s 1954 film ‘On the Waterfront,’ shaping the moral metamorphosis of protagonist Terry Malloy – from an analysts perspective, the ‘power’ source of the film. Terry’s voyage from an inarticulate and diminished â€Å"bum† to a gallant â€Å"contender,† is the pedestal that the film gyrates around, however, it is palpable that Terry – a man branded with his primitive mores - is not equipped of emancipating himself from the self-preservative cycle of â€Å"D and D† singlehandedly. Therefore, the catalytic, moral facilitation of inspirational outsiders - Edie Doyle and Father Barry – are essential to the rewiring of Terry’s conscience and his propulsion into â€Å"testifying what is right against what is wrong.† However, rapports do not simply remain ‘st rong’ and stable for the entire duration of the film – they fluctuate. Terry shuffles closer to the side of morality each scene, portrayed by the simultaneous deterioration of Terry’s intertwinement with Johnny Friendly and â€Å"the mob† and intensification of his romantic involvement with Edie and confidence in Father Barry. Relationships fuel and glorify Terry’s powerful, audience-enthralling journey to morality. Nestled under the ‘hawkish’ wing of Johnny Friendly, the beginning of the film sees Terry Malloy a daft â€Å"bum,† too preoccupied by â€Å"standing with the right people, just to have a bit of change jingling in his pocket† to deeply contemplate morality. Tainted by a distressing antiquity, Terry Malloy has habituated to a ‘dog-eat-dog’ world of Darwinian ‘survival of the fittest,’ where â€Å"taking it out on their skulls† is the appropriate method of resolution. â€Å"Its eve... ...y. These factors, coupled with the incorporation of the heart-melting cheekbones of ‘Marlon Brando’ at his prime are more likely to have screamed ‘power’ in the eyes of a 1950’s audience, let alone the viewer of today. Also, the fact that ‘On the Waterfront’ mirrors Elia Kazan’s real-life decision to testify to the HUAC magnifies its validity to human nature and overall potency. As he trudges across the docks towards the unfamiliar, suit-clad man looming like utopia in the distance, Terry Malloy is clearly a product of his relationships. His rapport-catalyzed metamorphosis from a follower of Johnny Friendly to a genuine â€Å"contender† is profoundly powerful, however the ending is bleak – with corruption still lingering as the gate slides closed behind the men, engulfing them into another cycle of exploitation as Bernstein’s music reaches a haunting shrill.

Stereotypes, Stereotyping and Teen Pregnancy :: Exploratory Essays Research Papers

Teen Pregnancy and Stereotypes Teen pregnancy is increasing yearly. According to the March of Dimes, teenage birth rates have decreased steadily in the country since 1991. Teenage birth rates in the United States remain relatively high compared to the more developed countries. According to the March of Dimes, "nearly thirteen percent of all births in the United States were teens ages fifteen to nineteen. Almost one million teenagers become pregnant each year and about 485,000 give birth (Teenage 1). Babies, as well as the teenage mothers, face long-time problems may face long-term problems from the pregnancy. These problems may include school failure, poverty, and physical or mental illness. Babies born to teenagers are at greater risk for neglect and abuse than those of a woman. Teenage mothers may feel like they are being demanded to do the job and they may take their frustration out on the child (When 1). Why are so many teenagers having children at such a young age? What are the parents doing about it? For a long time now, I have thought about these questions. I am a teenager, why aren't I pregnant? Teenage girls feel pressure from their peers. Peers may say to you "Everyone is doing it." You may feel that you need to be part of the group to be "cool". Sometimes you may even feel that you know what you are doing. You think that nothing is going to happen to you until one day, and then you are delivering a baby. Parents are not as smart as they used to be in the sex education area. Many parents are afraid to speak with their children. Some may feel that their children are learning about it in school so why should they say it again. Many teenagers are sent to foster homes because the parents are too busy to take care of their responsibilities. Neglect is a cause for teenagers to get pregnant. They feel that if they have a child that they can be loved. Teen pregnancy, in my opinion, is awful. I feel that young women should not be having children at such a young age. I feel that these teenagers that are having babies are children themselves, and do not know how to take care of them as well as an older, more mature person might.

Comparing Illustrations of H. A. and Margret Reys Opposites :: Compare Contrast Comparing

Comparing Illustrations of H. A. and Margret Rey's Opposites and Beatrix Potter's The Tale of Peter Rabbit Margret Rey and husband H.A. Rey are well known for their writing and illustrating the Curious George books. This paper is going to look at the way H. A. and Margret Rey and Beatrix Potter as authors and illustrators use images to express their feelings through these characters. H. A. and Margret Rey's Opposites, and Beatrix Potter's The Tale of Peter Rabbit will be compared and contrasted. These two authors H. A Rey and Beatrix Potter has created two similar characters. Curious George and Peter Rabbit seem to find mischef wherever they go. There are also some distinct differences between these two books. In Margret Rey's Opposites, husband H. A. uses cartoon looking characters making the illustrations interesting giving it a feeling of fantasy. The characters in this book are all smiling and the colors seem to be more bright and vivid to catch the readers eye. The color yellow to me represents George's curiosity. This bright yellow also makes for a focal point in many of the Curious George books. For example in Curious George's Opposites bright yellow is represented on the majority of the pages. From a small flower taking up just a little area to the pigpen which takes up most of the page. To me this shows the importance or trademark of the yellow in Curious George series. Another book H.A. and Margret wrote was Curious George the original. This book is deal ing with similar characteristics. Curious George becomes curious when he sees that yellow hat lying on the ground. Again the characters are more fantasy like. The faces are all smiling which represents how this is an unrealistic story. Rey tends to use this kind of illustration to show how this is more of fantasy writing and not so realistic. He also uses round shapes rather than pointed or jagged representing innocence. As Curious George seems to be so innocent when he gets into this mischef. Another character that is curious and is always getting into mischef is Peter in The Tale of Peter Rabbit. In this book Beatrix Potter uses a different type of illustrations than does H.A. and Margret Rey.

Chromatography: How can we separate a mixture?

PurposeThe chromatography lab is to understand how molecules with similar molecular properties can be separated with paper chromatography. These differences will be interpreted to see the distinction of separate chemical substances.Pre Lab Questions1. Explain capillary action as it pertains to water and paper.Capillary action makes water draw up the paper. As paper absorbs water mixes with the solutions in the paper.2. What is the Rf value in a chromatography experiment?Rf = Distance travelled by the solute from the original line/distance travelled by the solvent from the original line3. If a molecule has a high affinity for the stationary phase, how is the Rf value affected?High affinity for the stationary phase affects the Rf value by lower Rf values.4. If a molecule has high affinity for the mobile phase, how is the Rf value affected?The Rf value will be higher5. Imagine you are doing a chromatography experiment with a polar solvent and a molecule containing a carbonyl group. Woul d the Rf value be high or low? Explain.The Rf value would be predicted as being low because it would tend to stick to the paper more.6. Why must a pencil be used, instead of a pen or marker when marking chromatography plates?A pencil is being used when parking chromatography plates because the ink could take part in reacting with the substance that it is placed in.7. Why should latex gloves be worn when preparing chromatography plates?Latex gloves should be worn to prevent contamination of the chromatogram8. The sample fine thin-layer chromatography plate, shown below, was prepared by spotting methyl red at R, sudan III at S, and bromocresol green at G. A single drop of each was placed on M. The plate was put in the developing solution until the solvent front reached 10 cm. Estimate the retention factor of R,S, and G, by measuring to the middle of the spot.0.625 ; .369. Describe how the TLC plate shown in question #8 was improperly prepared. For thin layer chromatography the adsorbe nt is coated as a thin layer onto a suitable support. This layer substance mixture is separated by elution with a suitable solvent.10. Suppose that, while one of the chromatography plates is developing, the beaker is accidently bumped, and the developing solution splashes on the TLC plate. Explain how this would influence the results.The results would shift dramatically towards the selected solution before.Materials List:Food dye solutions, 3 colors and an â€Å"unknown† dye mixture Sodium chloride solution Isopropyl alcohol Paper chromatography plates Capillary tubes Pencil Five 250-mL beakers Plastic wrap Metric ruler Lab notebook Latex gloves, safety goggles, lab apronsProcedure: Activity 11. Wearing latex gloves, obtain ten chromatography plates, as directed by the instructor. Prepare each chromatography plate by marking lightly with pencil, a line at the bottom. Draw two small dots on the bottom line. Place the labels B (blue) and R (red) below the dots on the line. Repe at with the yellow food dye (Y) on another chromatography paper. Prepare the remaining eight plates the same way so that you have five sets of chromatography plates. 2. Properly prepare 250 mL beakers3. Cover 250 mL beakers with plastic wrap 4. Prepare 10 mL of below solution and place them in the beakers. Label with the mobile phase composition. a. 1% salt water b. 1% salt water/isopropyl alcohol (3:1) mixture c. 1% salt water/isopropyl alcohol (1:1) mixture d. 1% salt water/isopropyl alcohol (1:3) mixture e. isopropyl alcohol 5. cover each beaker with a piece of plastic wrap 6. Prepare 1 mL of each dye solution 7. Place one drop of blue food dye with the capillary tube 8. Do this for the â€Å"R† (separate capillary tube) 9. Do this for the â€Å"Y† (separate capillary tube) 10. Allow droplet to fully dry 11. Gently lower one of the plates into one of the 250-mL developing solution beakers, ensuring that the dry food dye spots are at the bottom.Ensure that  no solv ent splashes onto the chromatography plate above the initial solvent level 12. Carefully re-cover the 250-mL beaker13. The solvent will quickly rise through the plate. Allow until  ¾ way 14. Once the solvent level has reached the maximum height, quickly remove the plate from the 250-mL beaker and mark the exact point of the solvent front before the solvent evaporates. (will take longer) 15. Mark the plate with the identity of the developing solution composition. Set the plate face-up to allow it to dry 16. Replace the plastic wrap cover on the 250-mL beaker17. Repeat steps 7-16 with each of the other developing solutions. Ensure that each plate is properly marked and labeled 18. Measure the distance between the bottom line and the upper solvent line on each plate. Record this information in the data table 1 for the corresponding developing solution 19. Identify and circle each spot corresponding to the indicator dyes on each of the chromatography plates 20. Measure the distance be tween the bottom line and the center of each indicator spot (B,R andY) on each plate. Record this data in the corresponding data table 21. Ask the instructor whether the chromatography plates should be retained or disposed off

The Moral Component of Rerum Novarum

1. What did Leo say about the poor people? The present age has handed over the working poor to inhumane employers and greedy competitors. (a. 6) He saw the working poor as needy and helpless, (a. 66) And they are insufficiently protected against injustices and violence. (a. 32) 2. What did he want the working poor to understand? He wanted the working poor to understand that the lowest in society cannot be made equal with the highest and that poverty is no disgrace. (a. 37) To suffer and endure is human. (a. 27) The working poor are told not to injure the property or person of their employers and not to forcibly the property of others. (a. 55) 3. What was the moral component of Leo's message? The message to the working poor seems to be aimed at calming and consoling the poor, encouraging them to accept their position in society without rancor and without harm to others. Leo sought to enlist the aid of the working poor in preserving good order. 4. What did Leo say to those who work with the poor? Leo XIII declared that the working poor must be cared for. Employers have clear moral obligations: workers are not to be treated as slaves; the dignity of your workers' human personality must be respected; do not use people as things for gain; do not oppress the needy or the wretched for your own profit. The approach to employers is on a high moral plane, but it is also very practical: you need your poor worker, so work with him harmoniously. It is immoral to treat workers unjustly, and it is also not in the best interest of ownership and management. 5. What was the message to the employers? Leo warns the employers against the pitfalls of being wealthy; pointing out that wealth does not end sorrow and that it is a hindrance to eternal happiness. In view of eternity, what counts is not how much we have but how we use what we have, and we will have to account to God for our use of wealth 6. What did the Pope say to the wealthy? The wealthy are told that their goods are for their perfection and the benefit of others, and they are encouraged to share their goods when they see others in need: when the need is extreme, the demand is of justice: otherwise, the demand is of charity. 7. What was R.N's teachings of unions and strikes? The encyclical comes down strongly in favour of unions, stating that their increase is to be desired. (a. 69) The immediate object of unions is the private advantage of those associated, so that workers are to use their unions to secure increase in goods of body, soul and prosperity. (a. 71) The principal goal of unions is moral and religious perfection. (a. 77) The message about preserving good order is clear and unmistakable, but so is the message about standing up for rights. Leo XIII wanted the working poor to protect their interests, to make demands, to press their claims, and the principal means for doing this was the formation of unions. 8. What did Leo say about working conditions? Wages should never be less than enough to support a worker who is thrifty and upright. (a. 63) Work should not be so long that it dulls the spirit or that the body sinks from exhaustion. (a. 59) The factors in the establishment of hours are listed as: the nature of the work; the circumstances of time and place; the physical condition of the workers. (a. 59) 9. What was his stand on private ownership and property? Private ownership must be preserved inviolate. (a. 23) Must be regarded as sacred. (a. 65) It is wrong for ownership to be limited to a small number of people, and private property must be spread among the largest number of population. (a. 65) And a more equitable division of goods. (a. 66) 10. How did Leo see the role of government? The purpose of government is to cause public and individual well-being. (a. 48) The government must protect the community and it's constituent parts. (a. 52) Protect equitably each and every class of citizens. (a. 49) Give special consideration to the weak and poor. (a. 54) This special care should include the working poor. (a. 54) Improve the condition of workers. (a. 48) Safeguard the well-being and interests of workers. (a. 49) Protection of the goods of the worker's soul. (a. 57) The government's intervention in matters of wages, hours, and working conditions should be avoided. (a. 64) The government does not have the authority to forbid unions. (a. 72) It can oppose, dissolve and prevent unions when their objective is at variance with good morals, justice, or to it that there are no strikes. (a. 56) It should seek to remove the causes of strikes. (a. 56) Government must permit freedom of action to individuals and families. (a. 52) Government should give public aid to families in extreme difficulty. (a. 21) Â · Briefly summarise the popes intention and purpose for the Rerum Novarum. The Popes intention was his conviction that the present ages has handed over the working poor to inhumane employers and greedy competitors. He wanted to help the working poor by setting these rules. These rules help people to know their roles and obligations when dealing with work.