Under Age Smoking Essays - Smoking, Cigarette, Tar,

Under Age Smoking Statistics show that 3 out of 4 under age kids that try to buy cigarette get away with it though, in America it is illegal to sell cigarettes to kids under the age of 18 though most stores do. The average age a kid starts smoking at fourteen and a half, but if your don't start by the age of 19 you'll probably never start. Over an alarming 3000 under age kids/per day start smoking. One out of three under age kids die from smoking. Most kids say they like to smoke because it,"Calms their Nerves","Tastes good", or "Because everyone I hand out with does it." Seven out of ten high school seniors with they had never started because it is so hard to quit. Cigarette company's spend over 6 billion dollars a year to try to lore under age kids as well as older people into smoking. They use things such as points that you can get free items with, or spokes models that are appealing to kids. Diseases Caused By Smoking Explained Lung Disease - Cigarette smoking is the most common cause of lung disease. The poisons contained in cigarette smoke have a deadly effect on the many different cells that keep the respiratory organs clean and healthy. In the middle and upper respiratory system, toxins from cigarette smoke can kill the cilia that sweep particles out, permanently destroy the protective cell layer that lines the airways, and cause the mucous membranes to make a thick, unhealthy mucus. In the lungs, smoke particles destroy the macrophage cells that move through the lung tissue eat bacteria, dust, pollens, and other foreign substances. Lung Cancer - Lung cancer kills more people than any other disease of the respiratory system and is also caused by smoking. The cells of any part of the airways may become deformed growing so fast that they use up all the nutrients needed by the normal cells to continue living. Cancer is deadly if not detected very early. Emphysema - One group of these diseases is known as chronic obstructive pulmonary disease, or C.O.P.D., which includes emphysema. C.O.P.D. is caused by long-term clogging of the smaller airways by poisonous particles such as those found in cigarette smoke or coal dust. The alveoli in a lung with emphysema begin to break apart and can no longer absorb oxygen, leading to gradual suffocation.

Bill French, Accountant Essay Example

Bill French, Accountant Essay Example Bill French, Accountant Essay Bill French, Accountant Essay Abstract Break even analysis is a method that has been applied by many business operations in determining the least operational points which they can operate and still remain in business. It is very important for a business that has just entered the market and wants to win its market share before it can set the selling prices for its prices. It is also applicable in events where here are a number of competitors a firm wants to win. Break even point is defined as the point below which a business cannot operate. At this point, the business should be able to cover all its costs, which are fixed and variable costs. It is measured in either product units or dollars. Bill French, Accountant The break even analysis is a very important tool to help any firm in deciding on the best operational volume. It requires three types of costs namely the fixed cost, variable cost and selling price (Dayananda, et al, 2002). As Bill French puts it, â€Å"the level of operation at which total costs that is, variable plus non-variable are just covered is the break even volume† and it is the least volume that an organization should operate in order to remain in business (Harvard Business School, 1987). There are several assumptions that are made in order to calculate the break even figures since with all the factors considered, it is very hard to compute the figures. In determining the break even figures for the firm, French makes some implicit assumptions. Most of these assumptions are evident in the conversation he is having with the participants at the meeting. In his calculations, Mr. French does not give room for the excepted sales volume increase which according to Cooper, one of the participants from the production department, will increase sales by 20%. He further assumes that the plant capacity is only at 90% utilization implying that it is not fully utilized. However, we learn from Williams (who is from the manufacturing department) that the plant capacity may be at 100% as he argues that in some of the sectors, there is no room for further expansion. Mr. French does not consider the three products produced by this firm individually but rather on averages proving that it will not be easy to calculate break even figures for each of the products individually. In fact, French argues â€Å"that there is only one break even point for the firm† and thus it is the only point to be hit whether considering each product individually or in group (Harvard Business School, 1987). It is evident that the method used by French to calculate for the break even analysis does not allow for change in the product mix since he assumes that nothing will be altered. For instance, the price of product C is very low and therefore need to be included in the analysis that there are products which may change in prices but this is not the case with French. Bill has also assumed expected union demands, taxes and dividends. With French revising his method of calculating the break even analysis, he will have to consider some other increase and decrease in costs. This will make the break even figures change to 2,000,000 units as the aggregate figure. The sales volume is 400,000 units for product A, 400,-000 for product B and 950,000 for product C. The unit sales will be $6. 948 as the aggregate, $10 for A, $9 for B and $4. 8 for C. In order to pay the extra dividend of $25,000, the firm has to increase the sales volume as follows; the price per unit remains at $1. 2, variable cost at $0. 75 while fixed costs increase to $(520,000 +25,000) =$545,000. The units to cover for this; 1. 2x=0. 75x+$545,000= $545,000/0. 45x; x=1,211,111 units. In order to meet the union demands of 10% increase in production costs, it follows that the total variable costs will have to increase by 10% since production costs are in the variable costs category. The calculation of the break even units will be; 1. x=0. 75x+0. 1x+$525,000= $525,000/0. 35x; x=1,500,000 units. In order to meet the union demands and pay for the extra dividends, the break even point will be; 1. 2x=0. 75x+0. 1x+$525,000+$25,000= $545,000/0. 35x; x=1,557,142 units. With the break even analysis, the firm will easily make a decision on whether to alter the existing products. It is true with the alterations, the sales volume has to increase and if the firm finds that it is not possible to make the extra sales, it will have to stop with the alterations. For instance, it is planned that there is extra investment on the C product which will mean an increase in costs. Since the firm’s capacity is thought to be at the maximum, it will not be possible to make the increased investment. Break-even analysis is very useful tool in all business operations. Although it has the disadvantages brought about by the assumptions made, it has its own advantages as well. The disadvantages are the assumptions that everything produced is sold and at the same price. However, the advantages which make it useful and each of the firm is advised to use it are that it is cheap and it helps a firm acquire a loan. With its relationship of returns, volume, production and cost shown, the firm will be able to make decisions on whether to take some business ventures or to leave them (Accountingformanagement. com, 2009). With the use of a break even analysis, it is very easy to determine whether a firm is on the best track of doing business without making profits or losses. References Accountingformanagement. om. (2009). Break Even Point Analysis-Definition, Explanation Formula and Calculation. Retrieved from accountingformanagement. com/Break_even_analysis. htm#Benefits%20/%20Advantages%20of%20Break%20Even%20Analysis Dayananda, D. , Irons, R. , Harrison, S. , Herbohn, J. Rowland, P. (2002). Capital Budgeting: Financial appraisal of investment projects. Cambridge: Cambridge University Press. Harvard Business School. (1987). Accounting: Bill French, Accoun tant. Retrieved from hbsp. haravard. edu.

Towards a Web-based Application to Resolve Physical Pulse Board Issues Thesis

Towards a Web-based Application to Resolve Physical Pulse Board Issues - Thesis Example For instance, in Scrum software development as well as in Lean product development, tools for planning a project using walls and boards have been developed. These methods have so far proved to be very efficient, in so far as the visualization of the work performed, as well as the prioritization of new tasks is concerned. However, there are notable challenges in synchronization, version control and traceability among a company’s different projects. This thesis, investigates how Physical Pulse Board is used and how it can be improved through the introduction of a web-based application for elimination of difficulties of using Pulse board especially in global environment where different people from various locations might need to join the meeting. The paper consists of three parts. In the first part one set of interviews were conducted along with an observation to figure out related difficulties with the use of Physical Pulse Board especially in global environment. Following this, another set of interviews were conducted to help find out how these issues can be eliminated or resolved. Considering that good principles can never be useful, unless they are applied and used in reality, the second part of this report, a web-based application was developed to help bring improvements using Pulse Board in global environment based on the finding from the first part. It was then that evaluation of implemented software was done through a workshop with person A and Person B. It is worth noting that the two persons are the Lean Product Development Specialist chosen for market analysis given that the two had implemented the Physical Pulse Board in their organization. Two major factors which increase complexity inside companies are the number of different products that are produced by these companies, as well as physical location of their teams. This complexity imposes extra waste in different areas like inventory, processes, maintenance, quality, suppliers,

Vegetarianism and Its Various Benefits Research Paper

Vegetarianism and Its Various Benefits - Research Paper Example People may also turn vegetarian since they feel that human beings are supposed to eat food that is obtained only from plant sources. Vegetarianism can also be manifested in different forms and degrees with some people deciding to be extreme followers and some deciding against it. With the increase in the number of vegetarians in the world, there are sects even within vegetarians. There are some who eat eggs and dairy products and others who avoid them. They are classified into lacto-vegetarians, ovo-vegetarians, lacto-ovo-vegetarians, vegans and so on and so forth (Vegetarianism, n.d.). These categories prove the importance that people assign to the constituents of their diet in a world comprising people who are increasingly conscious of their appearances and their health. In many industrial countries this may be a survival tactic to gain more immunity against the pollution that is prevalent in these countries. In others, it may be a means of gaining protein from certain sources whil e remaining faithful to their religious practices. Anyhow, these sects within the larger group of vegetarians prove how strong the overall movement against what they perceive as cruelty to animals is. In some cases, religious beliefs can be the root cause of vegetarianism and in such instances, people start attaching great value to their vegetarianism as it is a symbol of their culture. Especially in communities that consist of immigrants, vegetarianism can be a strong reminder of the culture of the homeland and may be held on to with great strength. This can be seen in the Jain communities of the United States of America. Originally from the Indian subcontinent, the people belonging to the Jain community are mostly lacto-vegetarians and they believe in not inflicting violence upon animals. This is a part of the larger theories of nonviolence that were propounded by the founder of Jainism, Mahavir (Mehta, n.d.). The importance of vegetarian diets is significant in the cultures of Ja inism and some sects of Jains even wear cloth masks so as to not accidentally inhale insects and cause harm to them. The conflict between different cultures that believe in vegetarianism and non-vegetarianism as parts of their religion creates problems for many nations. In multicultural and multi-religious societies across the world, such problems keep surfacing. In such a scenario, it becomes important for one to analyze the position of vegetarianism in the world and whether it would not be beneficial to adopt vegetarianism as a whole. This discussion is at a hypothetical level as people are free to choose the food of their choice unless of course, there are instructions from the state to the contrary. This paper shall look at the benefits of vegetarianism for human beings at an individual level and also for the environment. It shall speak of the different positive effects that vegetarianism ahs on the human body. It shall also discuss the negative effects that the meat industry ha s on the environment and the flora of a nation. The conservation of the environment would receive a boost if the presence of the meat-production centers in the world would decrease. Vegetarian diets often have the ability to provide the body with substances that would enable it to detoxify itself. The presence of various kinds of vitamins and minerals in these diets, absent from meat-only diets, helps the body to purify itself of the toxic substances that may be

Common Core Essay Example for Free

Common Core Essay The common core is a set of standards which were developed by state leaders along with teachers, school administrators and many other people, not the Federal Government. The common core has standards. Standards which are not curriculum. Standards that â€Å"do not tell principals how to run their schools, and they do not tell teachers how to teach. Local teachers, principals, and district administrators ultimately decide how the standards are to be met and the curriculum to be use† (Laine and Minnich). The school districts still have to choose which textbooks to use and, which curricula they wish to add and drop. The basic standards of the common core are: Aligned with college and workforce-training expectations; Rigorous in content and include the application of knowledge through higher-order skills; Built on strengths and lessons taken from state standards; Informed by standards in top-performing countries, so that all students are prepared to succeed in the global economy and society; and Evidence-based, clear, and aligned across a child’s K-12 education. The common core has many pros and cons to reforming the education system. In the Article The common core is a change for the better the authors mention that the common core provides a good foundation on what needs to be taught (Gardner and Powell). The authors also touched on the fact that students nowadays are â€Å"more mobile than ever†, families have to move around more to follow and find available jobs. With the common core all across the Country have the same standards. There is some consistency within all schools in America. If a family was to move from Maine to Nevada, it would be quite impossible to expect things to be the exact same. However, you can still have an idea of the standards and know what to expect. This is a great thing about the Common Core. Every Student this way is exposed to the same standards. Once students are mingled together in colleges and universities across the country the professors can expect almost every student to be able to do the same things, to a degree. Not to say that every student knows the  exact same co ntent, however they will all have graduated high school with the same skills. Skills that may be taught in a variety of styles, none the less resulting in the same skills. The common core requires teachers to be very specific and hand out rubrics, stating exactly the quality of work that is expected. This eliminates the confusion that can arouse from complicated projects or open research topics. The students will know exactly what the teacher is requiring of them. Ultimately making it easier on the students to provide what the teacher wants and getting the highest grade possible if the students puts in the effort required to meet the expectations. Effort: defined as â€Å"an earnest or strenuous attempt† by dictionary.com, is where a problem arises in the common core. The common core standard â€Å"Rigorous in content and include the application of knowledge through higher-order skills† is asking 21st century students to put in lots of effort, they can’t ask Siri to write their English paper or do their history project. Most high school aged students in the United States are not going to put in the required effort to achieve rigorous assignments. I know that when I was in high school my attitude was ‘if I wait to the last minute it only takes a minute’. That’s not because I was swamped with assignments or didn’t understand it. It was because I would rather be doing anything else, after having spent all day in classrooms with new information being drilled into my head. The absolute last thing I wanted to do was go home and spend more hours on homework. Making high school more rigo rous is going to prevent kids from being kids. Students in the United States are less motivated to learn and value education less and less. Stephen Krashen says that another problem with very rigorous assignments is â€Å"CCSS are so demanding that in English language arts classes, educators and students will have little time for anything not directly linked to the standards† (Krashen). I do not quite agree with this statement because the standards are not the curriculum being taught, just the way it is being taught. Teachers and schools have some free space to spend as much time as they feel necessary to focus on aspects they feel more important. The common core has pros and cons, just like anything in life. One set of standards isn’t going to please everyone in the United States. My personal opinion is that the common core has good intentions, but may be a bit unrealistic. If every school in America was teaching the same skills to the same degree, all students would have the same experiences entering college. There are 50 states with thousands of different schools in each states. Within those thousands of schools there are teachers who all have their own style of teaching. Not to mention the millions of students that all learn a little differently at a different pace. What are the odds that every state school, and teacher are able to provide every student with the exact same skills, using the exact same standards? There are good intentions behind it, and the United States can give it a chance, but I feel as though it may be unrealistic. Works Citied Fine, Sarah. Moving Forward With The Common Core. Education Week 30.8 (2010): 18-19. Professional Development Collection. Web. 16 Mar. 2014. Gardner, Nancy S. Powell, Rod. The Common Core Is A Change For The Better. Phi Delta Kappan 95.4 (2013): 49-53. Professional Development Collection. Web. 16 Mar. 2014. Krashen, Stephen. THE COMMON CORE. (Cover Story). Knowledge Quest 42.3 (2014): 36-45. Professional Development Collection. Web. 16 Mar. 2014. Richard, Laine, and Chris Minnich. Common Core: Setting the Record Straight. Education Week 32.36 (2013): Web. 16 Mar. 2014

The Princess Bride Essay -- essays research papers

In the film, 'The Princess Bride,'; directed by Rob Reiner, Cary Elwes plays a farmboy known as Westley during the Middle Ages. Westley falls in love with Buttercup, played by Robin Wright, who lives upon the land where he works. Buttercup also falls in love with Westley, so he sets out to find his fortune so they can be married. A short time later, Buttercup learns that Westley has been killed by pirates. The Prince of the land chooses Buttercup to be his bride, regardless to her feelings. Before the marriage takes place, Buttercup is kidnapped. Westley, disguised as a pirate in black, sees the kidnapping occur and chases after Buttercup. He catches up and defeats all three of the kidnappers using his strength, skill, and smarts. Buttercup learns of his true identity and together they escape from the evil prince. Westley is an intelligent man who makes good choices. He is a hero in many aspects. Buttercup, on the other hand, made some poor choices.   Ã‚  Ã‚  Ã‚  Ã‚  Westley was intelligent. He displayed this characteristic when he poisoned the cups of wine. He poisoned both cups to guarantee that Vizzini, played by Wallace Shawn, one of the kidnappers of Buttercup, died. The intelligence was in the preparation. Westley had built up immunity to the poison before so that the small amount didn't affect him when he drank it, but affected Vizzini.   Ã‚  Ã‚  Ã‚  Ã‚  Westley also showed intelligence when he couldn't move, but made Prince Humperdink beli...

Modernization theory and Dependency theory Essay

Skidmore and Smith present two theories, Modernization theory and Dependency theory. Modernization theory is that positive material growth yields positive social equality. Dependency theory states that a dependent economy yields or brings social inequality, which in turn can lead to political authoritarianism. Skidmore and Smith state that dependency theory distorts modernizations predicted outcomes. Mercantilism is a form of dependency. The social, economic and political outcomes from Modernization seem positive. Socially, the transition from a rural to an urban society will bring a change in values. People would begin to participate in voluntary organizations which only an authentic democracy requires. A middle class would emerge to play a progressive and economic role in society. This theory shows that they weren’t different just behind. Skidmore and Smith’s modernization theory is used to describe the nature of development. The social, economic and political outcomes of a dependant economy are negative. Social inequality will appear and the different classes will become further and further apart. Economically Latin America would depend on foreign markets, which â€Å"during the 20’s a depression occurred.† Economically Latin America exported raw materials and imported finished goods. This leads to growth without development. Economic dependency leads to a political authoritarianism. The causative variable for these outcomes that Skidmore and Smith stated is economic dependency. There are two forms of economic dependency that Skidmore and Smith explain. They are mercantilism, the colonial period, and the ECLA thesis, post 1880 period. Mercantilism is a dictated economic policy that emerged during the colonial period. Mercantilism required colonies to produce raw materials for the mother country. The mother country would supply the colonies with finished products in return. This arrangement was geared toward the economic enrichment of the mother country at the expense of the colonies. The ECLA thesis developed by Presbish, it states that overtime the prices of finished products rise faster than the prices of  primary products, raw materials. The ECLA thesis explains the nature of dependency during the post-independent, 1880 period to the present.