A Brief History of the Chinese in the Philippine Essay

According to The History of the Sung Dynasty or Sung Shi, published in 1343-1374, China already had trade relations with the people in the Philippines as early as the tenth century (AD 982) (Miclat, 2000). By the time of the Sung Dynasty (860-1127), Chinese colonies were already founded in some towns by the coast. During the Ming Dynasty (1368-1644) , colonies were already found in the hinterlands (Agoncillo, 1990). When the Spanish arrived in Manila in 1571 the resident population of Chinese in the area was around one hundred and fifty. Many of them were traders in Chinese merchant ships. The Chinese said they were seng-li (or xang lai), which meant â€Å"we are traders† (Gardner). The Spanish eventually called them Sangley, which is derived from the Hokkien word seng-di or seng-li meaning â€Å"business† (Mempin, 2009). The Chinese established themselves near Spanish communities, taking on important roles as food providers, retail traders and artisans. The Spanish soon became dependent on the Chinese economically; after all, they provided many of the goods shipped to Europe through Mexico by the Manila galleon trade . However, because of cultural differences, there were also mutual feelings of distrust. There came a time when the population of Chinese outnumbered the Spanish, who were afraid that they would revolt (Wickberg, 1964). Because of this, in 1582, the Spanish required the Chinese to live in a walled compound called the Parian, which soon became the commercial center of the area (Gardner). By the sixteenth century, there was a royal order for all Chinese to be expelled from the Philippines and the Parian , evacuated. However, Governor Dasmarinas knew that the City of Manila, which was the largest Spanish settlement, were dependent on the Chinese for economic services. Governor Dasmarinas bought some land across the river from the walled city of Intramuros and turned it over to a group of known Chinese merchants and artisans, for the purpose of creating a new Chinese settlement. The intention was to formally obey the royal order, while at the same time, making sure that the Chinese would continue to provide good and services for the Spanish. The land grant was tax-free and given in perpetuity. This settlement came to be known as Binondo. In the beginning, there were no religious or cultural issues involved, but when the Spanish Dominican priests were assigned to Binondo, they turned it into a community of married Catholic Chinese and their. By the year 1600, the population was around five hundred or more, and the first generation of mestizos (mixed Chinese-native ancestry) had appeared (Wickberg, 1964). In time, Binondo came to be known as the community of Chinese and Chinese mestizos who had been baptized and converted to Catholicism, and Parian was where the n0n-Catholic Chinese lived. In the nineteenth century, there was a mass emigration of Chinese into other parts of the world as a result of wars, starvation, corruption and civil unrest in mainland China. This was called the â€Å"Chinese Diaspora†. Most of these Chinese who went overseas came from maritime provinces like Fujian, Guangdong and Hainan (Overseas Chinese, 2008). In the Philippines, most of the Chinese who immigrated in the second half of the nineteenth century came from Fujian on the southeastern coast of China (Dolan, 1991). One of these sub-provinces of Fujian is Xiamen, also commonly known as Amoy. The term Amoy became known when Xiamen became a treaty port after the 1st Opium War (1839-42), and is thought to have come from the island’s name â€Å"Ah Mo† in the local dialect (Brown, 2007). In those days, it was common for newly baptized Chinese immigrants to incorporate his baptismal sponsor’s name after his own. Let us take, for instance, the case of Don Pedro Gotiaco who is the ancestor of today’s wealthy Gokongwei clan. When he was baptized, Don Pedro’s baptismal sponsor was Don Mariano Singson, from a well-known mestizo family. Don Pedro incorporated his sponsor’s name into his own, which was commonly done those days. The sponsor or â€Å"padrino† was considered a necessary protector for a new immigrant like Don Pedro.

Cola Wars Continue: Coke and Pepsi in 2010 Essay

Read and Apply: Michael E. Porter (2008), â€Å"The Five Competitive Forces that Shape Strategy†, Harvard Business Review, (January 2008), pp. 2-17 Assignment Questions (AQ) (a) Why has the soft drink industry been so profitable for concentrate producers? Compare the economics of the concentrate business to the bottling business: why is the profitability so different? [50% points] The soft drink industry has been extremely profitable for Concentrate producers. When we study the 5 forces analysis, we come to a conclusion that almost all the forces have contributed significantly in this massive profit generating mechanism. Threat of new entrants is low and there are multiple high barriers to entry. Despite the low cost of establishing a concentrate production plant, the producers have to develop exclusive relations with bottling plants and support them in marketing research, advertising and setting up distribution channels which is difficult for new entrants and require huge capital infusion. Bargaining power of Buyers used to be negligible as concentrate producers used to make bottlers abide by fixed price contracts which made them operate on razor thin margins. After adoption of incidence pricing, the bottling plants renegotiated for different distribution channels and different product ranges as the bargaining power shifted and the prices were increased based on consumer price index and inflation. But this bargaining power was kept in check since concentrate producers did not allow a bottling plant to gain significant market influence and they regularly bought out bottling plants to maintain their control.(Exhibit 3b) Bargaining power of suppliers was minuscule since all products are basic commodities like sweetener, caffeine and color with multiple suppliers who do not hold much bargaining power with a large corporation. Threat of substitute product is suppose to be high since there are a variety of substitutes available which meet the end purpose of quenching the thirst and consumer being open to healthy or low calorie substitutes like tea, juice or energy drink. But the conventional concentrate producer has diversified its product portfolio to meet all demands and keep its consumer base loyal. Also strengthening distribution networks and creating advertisement campaign has led to consumer retention.(Exhibit 8) Competition is high since major brands competing are Coca cola and pepsi who compete at every level, from product range and bottling plants to retailer selection and advertisement. Both concentrate producers are have deep pockets to execute swift decisions and they have adopted similar strategies to gain market share and consolidate. They have a staggering market presence controlling nearly 3/4th of the market and they have surgically acquired or contained all other competitors.(Exhibit 2) By the 5 force analysis, it is visible that the immense market experience and availability of funds had led concentrate producers to use almost all the forces in their advantage to maintain high profitability. In contrast to the concentrate producer, the bottling plants operate on one-third of the profit margin percent, this can be explained by the contrasts in the economics using the 5 force analysis for bottling plants. Threat of new entrants was traditionally low since high capital requirement acts as as high barrier of entry but the threat from the concentrate producer entity emerging as a bottler is high ever since they have started vertical integrations by providing concentration at lower rates for better margins to self-owned entities. Bargaining power of buyers is high since bottling plants have no unique value proposition and they compete with identical competitors for a vastly segmented market. They conduct extensive negotiations with different channels on stock, pricing and space. They develop complex price strategies for maintaining exclusive contracts with nation wide restaurant chains. They have to bid for higher presence among mass merchandisers and retail stores. They also have to provide low-margin fountains and vending machines services to sustain market presence. Threat of substitute is low among bottling plants since they have invested a huge capital on set-up, operational efficiency and R&D. They have a established ground of operations which cannot be easily substituted and they enjoy massive support from concentrate producers in supplier contracts, marketing research and advertisements Bargaining power of suppliers is average where commodities like packaging material and sugar can be obtained easily while concentrate producers control prices due to high dependency on them. But due to the reciprocity nature of dependency, concentrate producers extend advertising support, marketing surveys and strategic integration to loyal bottling plants to focus on volume and carry a wider range of products. The variation of business economics where bottling plants face price constraints, negotiations with every supplier at an individual level, cut-throat competition, high operating costs and an increasing threat of being acquired by the concentrate producer hits the profitability of the bottlers and gives a huge edge to the concentrate producers. (b) How would you characterize the nature of the competition between Coke and Pepsi and how has it impacted the profits of the US carbonated soft drinks (CSD) industry as a whole? [20% points] Coca-cola had maintained high profitability acting as a monopoly since its inception since it did not face any competition. When Pepsi entered the market as a prominent player, it struggled to gather market traction but after the â€Å"Blind taste test† it became a real competitor. The nature of competition has been fierce ranging from better positioning at a single store, to going beyond international borders. Although both the companies have adopted similar strategies, the timing and focus has led to significant success and more significant failures. Some major initiatives by Coca-Cola were developing infrastructure in European countries and Asia which paid heavy returns. It was also a pioneer in introducing new flavors and brands(Exhibit 2) which sharply increased its market share and vertical integration by acquiring bottling plants for better margins(Exhibit 3a) which resulted in stellar financial performances. Pepsi on the other hand gained significant domestic US market when Coca-cola focussed internationally, it was first to get exclusive contracts with restaurant chains and introduce bigger family-size bottles. It also led diversification by transforming into a beverage and food giant by acquiring Frito-Lay, Gatorade and Lipton. Pepsi Bottling Group optimized its operations and maintains a higher % profit/sales over CCE till date(Exhibit 3b). Both companies have also made big mistakes like Coca-cola introducing â€Å"New Coke† and Pepsi giving first-movers advantage to Coke in international markets. Also engaging in a bitter price wars saw their balance sheets in red(Exhibit 5). But they have also worked excellently in rectifying their mistakes like Coke diversifying by acquiring Minute-Maid and Vitamin water drinks. Since over half of Pepsi’s sales were domestic and Coke already had a lead in the International market, Pepsi focussed on markets still up-for-grabs like China, India, Africa and Middle-east. It has since gained significant market share in emerging economies after learning its lesson. Recently, both the companies have undergone significant media bashing with environmental concerns of the PET bottle, health and obesity uproars and sugary content in CSDs, so they have realized the shift in market focus to non-CSDs and diet soft drinks(Exhibit 7). New strategies include more focus on these drinks and both companies are looking to leverage their existing market domination to gain a better market shares and higher profits since margins on these drinks are much higher than CSDs. (c) Compare and contrast the structure and profitability of the emerging non-CSD industry with the key aspects of the traditional CSD industry structure that you covered in part (a). Can Coke and Pepsi repeat their success they had with CSDs in the non-CSDs industry, or will a new competitive landscape & dynamic emerge? [30% points] In late 1990s the soft-drink industry showed signs of permanent shift as the demand for carbonated soft drinks began to fizzle out(Exhibit 7) due to the rising health concern with obesity, high sugar content and perceived risks of high-fructose corn syrup. Diet sodas had already caught a lot of attention and they were quickly replacing conventional sodas, Coke and Pepsi broadened their product range by offering more Diet and herbal drinks. Pepsi was more aggressive in this transformation by acquiring Gatorade and Lipton which outsold Coke products in these categories, Coke followed suit by acquiring EnergyBrands, its largest acquisition ever, but Pepsi maintained a commanding lead in non-carb segment. Both companies also launched bottled water which is the largest sector in non-CSD market by volume(Exhibit 9) The structure and profitability in an emerging non-CSD industry has dynamics very different from the conventional CSD industry which has been played out and matured. The stark contrasts that the structure of this industry lies in the fact that this market is very young and entry of new products changes its dynamics rapidly. The threat of new entrants in this market is very high as concentrate production does not require a lot of investment and innovative products attract a lot of clientele which have led to a stronger position among competitors like Nestle, Unilever and DPS. The bottling plants have strengthened their position in this sector as they have not led Coke and Pepsi influence this market completely. They have been reluctant in introducing non-CSD products as they have no brand loyalty and their existing infrastructure does not support new products. Setting up new infrastructure and pressure from concentrate producers to increase non-CSD turnovers require higher operation costs and lesser profit margins. Concentrate producers are building better relationships with independent bottlers to push non-CSD and alternate drinks since they have much higher margins than CSD(Exhibit 10), concentrate producers are willing to assist bottling plants and they started selling finished goods to bottlers. They have also leveraged the company owned bottling plants by purchasing at lower prices and even marketing directly to retail chains to gain higher profit margin and gain market penetration It is most likely that Coke and Pepsi will repeat their success with this new industry like they did in CSDs for the first and foremost reason that these companies are financially very strong and they have the ability to acquire or contain an emerging competitor. Also they have invested and will continue to invest in understanding the market, so they have established a market trend analysis and they are prepared to tackle upcoming threats by taking the appropriate action. That is the reason that Coke and Pepsi are directly competing with every new product launched in this category and gaining popularity like tea, water or energy drinks. Early diversification in products has strengthened their brand equity which they can leverage in gaining further control in the non-CSD market. Another reason that these companies are likely to succeed is because of vertically integrated network that they have established from manufacturing concentrate to marketing to retailers, they have exclusive contracts with bottling plants and they have spent decades perfecting the distribution network. They can introduce new products in this chain with much more ease and effect rather than new players developing an entire new network. Lastly, since the market in US is moving faster towards non-CSDs than the rest of the world, Coke and Pepsi have gained experience in tackling this change and then they can apply it to the international markets and be the driving force in influencing emerging economies due to their vast strategic global presence.

Accounting – Concepts and Conventions

NATURE OF FINANCIAL STATEMENT The data exhibited by financial statements are affected by a)Recorded facts b)Accounting Concepts, Conventions & Principles c)Personal Judgment 1)Recorded Facts: The term recorded facts means the data used for preparing financial statements are taken from accounting record which are facts. i. e. Cash in Hand: Actual cash is recorded Amount due from debtor: Actual to be recorded Amount due to creditor: Actual to be recorded Thus the financial statement do not disclose such facts which may be reality, which are not recorded. For ex. : L/Bldg. urchased are shown at cost price in the Accounting Books But market value which in reality may be different is not stated because it is not recorded in Books of A/c. 2)Accounting concepts & conventions & principle: The Dictionary meaning is â€Å"Fundamental truth implying uniformity of Applicability everywhere. † However when applied in Financial Statement Analysis, it gives different meaning in different conc epts & so it is rarely used as a fundamental accounting truth. Accounting Principles are those rules of Action which are adopted by the Accountant universally in recording transaction.Different professional bodies like Australian Society of Account (i. e. Institute of Chartered Accountant in Australia) The Institute of Chartered Accountant in England & Wales. The American Institute of certified public accountant have made recommendation on accounting principles in the recent year. Accounting principles have been developed over the years from experience, usage & necessity. They are judged on the General Acceptability rather than Universal Acceptability to the user of financial statement hence they are called as General Accepted Accounting Principles (G. A. A. P. )According principles can be broadly classified into two categories: A. Accounting concepts B. Accounting Conventions Accounting Principles Accounting conceptsAccounting Conventions a)Entity Concepta)Disclosure b)Going Concer n Conceptb)Materiality c)Accounting period conceptc)Consistency d)Money Measurement Conceptd)Conservatism e)Cost Concept f)Cost Attach Concept g)Dual Aspect Concept h)Accrual concept i)Periodic Matching of cost and Revenue Concept j)Realisation Concept k)Verifiable Objective Evidence Concept ACCOUNTING CONCEPTS: They are the necessary assumptions or conditions upon which accounting is based.Accounting concepts are postulates, assumptions or conditions upon which accounting is based. They are developed to convey the same meaning to all people. Some of the important concept are given as follows: 1. Entity Concept: For accounting purposes- the ‘business’ is treated as a separate entity from the proprietor (s). It may sound to be absurd that one sell goods to himself, but all transactions are recorded in the books of the business as per this point of view. This concept helps in keeping private affairs of the proprietor away from the business affairs. Thus if a proprietor in vests Rs. ,00,000/- in the business, it is deemed that the proprietor has given Rs. 1,00,000/- to the ‘business’ and it is shown as a ‘liability’ in the books of business. (because business has to ultimately repay it to the proprietor). Similarly, if the proprietor withdraws Rs. 10,000/- from the business, it is charged to him. This concept is applicable to all forms of business organizations. Although in the eyes of Law a Sole trader and his business or the partner and their business are one and the same, for accounting purposes they are regarded as separate entities. It is the ‘business’ with which we are concerned. . Going Concern Concept (Continuity of Activity): It is assumed that the business concern will continue for a fairly long time, unless and until it has entered into a state of liquidation. 3. Accounting Period Concept: Although the ‘going concern’ concept stresses the continuing nature of the business enterprise, it i s customary to divide its life into chapters known as ‘Accounting Periods. ’ An accounting period is the interval of time at the end of which the income statement and financial position statement (balance sheet) are prepared to know the result and resources of the business.Although shorter periods are frequently adopted for purposes of comparative studies, the normal accounting period is twelve months. This is because though the life of the business is considered to be indefinite, the measurement of income and studying the financial position of the business after a very long period would not help in taking timely corrective steps or to enable periodic distributions of income to proprietor (s) with reasonable safety. Therefore, it is necessary for the concern to ‘stop’ at regular intervals and ‘see back’ how it is faring. 4.Money Measurement Concept : In accounting everything is recorded in terms of money. Events or transaction which cannot be e xpressed in terms of money are not recorded in the books of accounts, even if they are very important or useful for the business. Purchase and sale of goods, payment of expenses and receipt of income are monetary transactions which find place in accounting etc. Death of an executive, resignation of a manager are the events which cannot be expressed in money and so are not to be recorded in Book’s of A/c. 5. Cost Concept (Objectivity Concept): As per cost concept: )an asset is ordinarily recorded at the price paid to acquire it i. e. at its cost, and b)this cost is the basis for all subsequent accounting for the asset. For example, if a plot of land is purchased for Rs. 1,00,000/- it is recorded in the books of at Rs. 1,00,000/- and even if its market value at the time of preparation of final accounts is Rs. 2,00,000/- or Rs. 60,000/- it will not be considered. Thus the balance sheet on a particular date does not ordinarily indicate what the asset could be sold for. The cost c oncept does not mean that the asset will always be shown at cost.It only means that cost becomes the basis for all subsequent accounting for the asset. Thus the assets recorded by the process of depreciation. Cost concept brings objectivity in the preparation and presentation of financial statements. It implies that the figures shown in the accounting records should be based on objective evidence and not on the subjective views of a person. 6. Cost-attach Concept: This concept is also known as ‘cost-merge’ concept. In order to produce an article it is necessary to purchase raw-material, process it and convert into finished article.This calls for the services of other factors of production and therefore, there are several other costs like labour cost, power and other overhead expenses. These cost have a capacity to ‘merge’ or ‘attach’ when they are brought together. Thus the proportionate raw-material costs, labour costs, and other overheads are added together to obtain product cost so as to increase the utility of cost data. 7. Dual Aspect Concept: This is the basic concept of accounting. As per this concept, every business transaction has a dual effect. 8.Accrual Concept: The accrual concept implies recording of revenues and expenses of a particular accounting period, whether they are received / paid in cash or not. Under cash system of accounting, the revenues and expenses are recorded only if they are actually received / paid in cash irrespective of the accounting period to which they belong. But under accrual method, the revenues and expenses relating to that particular accounting period only are considered. 9. Periodic Matching of Cost and Revenue Concept : This concept is based on the accounting period concept.Making profit is the most important objective that keeps the proprietor engaged in business activities. That is why most of the accountant’s time is spent in evolving techniques for measuring the profit /profitability of the concern. To ascertain the profit made during a period, it is necessary to match ‘revenues’ of the period with the ‘expenses’ of that period. Income (profit) earned by the business during a period can be measured only when the revenue earned during the period is compared with the expenditure incurred to earn that revenue. The question when the payment was made / received is irrelevant.Therefore, as per this concept adjustments are made for all outstanding expenses, prepaid expenses, accrued incomes, unearned incomes etc. 10. Realisation Concept : According to this concept profit should be accounted for only when it is actually realized. Revenue is recognized only when sale is effected or the services are rendered. Sale is considered to be made when the property in goods passes to the buyer and he is legally liable to pay. However, in order to recognize revenue, receipt of cash is not essential. Even credit sale results in realization as it creates a efinite asset called ‘Account Receivable’. However, there are certain exceptions to the concept: like in case of contract accounts, hire purchase etc. Similarly incomes like commission, interest, rent etc. are shown in Profit and Loss Account on accrual basis though they may not be realised in cash on the date of preparing accounts. 11. Verifiable Objective Evidence Concept : According to this concept all accounting transactions should be evidenced and supported by objective documents. These documents include invoices, contracts, correspondence, vouchers, bill, pass books, cheque books etc. uch supporting documents provide the basis for making accounting entries and for verification by the auditors later on. This concept also has its limitations. for example, it is difficult to verify internal allocation of costs to accounting periods. 2. ACCOUNTING CONVENTIONS: Conventions are the customs or traditions or usage which guide of accounting statements. They a re adapted to make financial statements clear and meaningful. 1. Convention of Disclosure: This means that the accounts must be honestly prepared and they must disclose all material information.The accounting reports should disclose full and fair information to the proprietors, creditors, investors and others. This conventions is specially significant in case of big business like Joint Stock Company where there is divorce between the owners and the managers. However, it does not mean that all information or information of any kind is to be included in accounting statements. The term ‘disclosure’ only implies that there must be a sufficient disclosure of informations which is of material interest to proprietors, present and potential creditors and investors. 2.Conventions of Materiality: The accountant should attach importance to material details and ignore insignificant details. If this is not done accounts will be overburdened with minute details. As per the American A ccounting Association, â€Å"an item should be regarded as material, if there is a reason to believe that knowledge of it would influence the decision of informed investor. † Therefore, keeping the convention of materiality in view, unimportant items are either left out or merged with other items. Some items are shown as foot notes like, contingent liabilities, market value of investment etc.However, an item may be material for one purpose but immaterial for another, material for one concern but immaterial for another, or material for one year but immaterial for next year. 3. Convention of Consistency: The comparison of one accounting period with the other is possible only when the convention of consistency is followed. It means accounting from one accounting period to another. For example, a company may adopt straight line method, written down value method, or any other method of providing depreciation on fixed assets. But it is expected that the company follows a particular method of depreciation consistently.Similarly, if stock is valued at ‘cost or market price whichever is less,’ this principle should be followed every year. Any change from one method to another would lead to inconsistency. However, consistency does not mean non-flexibility. It should permit introduction of improved techniques of accounting. 4. Convention of Conservatism: It refers to the policy of ‘playing safe. ’ As per this convention all prospective losses are taken into consideration but not all prospective profits. In other words ‘anticipate no profit but provide for all possible losses’.However, this convention is being criticized on the ground that it goes not only against the convention of full disclosure but also against the concept of matching costs and revenues. It encourages creation of secret reserves by making excess provision for depreciation, bad and doubtful debts etc. The Income statement shows a lower net income and the Bal ance sheet overstates the liabilities and understates the assets. The convention of conservatism should be applied cautiously so that the results reported are not distorted. Some degree of conservatism is inevitable where objective data is not available.Following are the examples of application of conservatism: a)Making provision for doubtful debts and discount on debtors. b)Not providing for discount on creditors. c)Valuing stock in trade at cost or market price whichever is less. d)Creating provision against fluctuations in the price of investments. e)Showing Joint Life Policy at surrender value and not at the paid up amount. f)Amortization of intangible asset like goodwill which has indefinite life. ESSENTIAL QUALITIES OF FINANCIAL STATMENTS As stated earlier, the basic objective of financial statement is to provide information useful to the users of these statements.Different users like shareholders, investors, financial institutions, workers etc. are interested in financial sta tements with varying objectives. Generally, it is not possible for a firm to prepare these statements in such a form that may suit every interested user. However, such statements should possess at least the following essential qualities. 1. Relevance : Only these information should be disclosed in financial statements which are relevant to the objectives of the firm. The information is said to be relevant only when it influences decision of the users, while evaluating any event or correcting past evaluation.The conclusions drawn on the basis of irrelevant information would be misleading of no use. Therefore, the information irrelevant to the statements be avoided, otherwise it would be difficult to make a distinction between relevant and irrelevant information. 2. Understandability : The main objective of financial statements is to provide necessary information about the firm’s resources and performance. To fulfill this objectives, the information contained in these statement s should be clear, simple and lucid so that a person who is not well versed with the accounting terminology shall be able to understand without much difficulty.Hence, as far as possible, the form of financial statements should not be complex, and the terms used in these statements should be simple, in common language and non-technical. 3. Reliability and Accuracy : The information incorporated in financial statements should be reliable. Information has the quality of reliability when it is free from material error and bias and can be depended upon by users. Reliability charges with the nature of information contained in the subject matter. Therefore, such information should be provided whose reliability can be verified. Reliability of financial statements also depends on the accuracy of accounts.Hence, to arrive at right conclusions, accuracy of the accounts is an essential quality. To be reliable*, information must (i) carry faithful representation of transactions, (ii) should be p resented in accordance with the substance and economic reality, and (iii) must be neutral, prudent and complete. 4. Comparability : Comparison is the essence of financial statement analysis. Comparable information will reveal relatively strong and weak point. Financial statement should be prepared in such a way that current year’s progress can be compared with that of previous year and inter-firm comparison is possible.To facilitate comparison, it would be more useful to provide with the financial statement of 5 to 10 years summary of important terms such as production in quantity, net sales, net profits, dividend paid, working capital etc. 5. Completeness : The information contained in the financial statements should be complete in al respects. It must be ensured that there is no possibility of any information being incomplete or doubtful. Therefore, full disclosure should be made of all significant information in a manner that is understandable and does not mislead creditor s, investors and others users. . Timeliness : Financial statements are prepared for a definite period of time. At the end of this period, they should be ready and submit to the parties concerned. If the statements are not prepared in time, they can not be properly used and the firm cannot formulate plans for future developments. In addition to the aforesaid qualities, financial statements be prepared easily, attention of the reader is automatically drawn and directed to most significant items and required data for the calculation of different ratios are also essential qualities.As American Accounting Association, has described, â€Å"every corporate statement should be based on accounting principles which are sufficiently uniform, objective and understood to justify opinions to the condition and progress of the business enterprise behind it. † LIMITATIONS OF FINANCIAL STATEMENTS The summary of accounts maintained by a business firm is presented in the form of financial statem ents. The amounts expressed in these statements are based on vouchers and accounting records.Hence, decisions based on these information are more true and logical. However, the conclusions drawn on the basis of these information cannot be treated as final and accurate, because there are certain limitations to the financial statements. One must, therefore, keep in view these limitations while studying the profit and loss account and balance sheet of the firm. Important and impact bearing limitations of financial statements are identified as below : 1. Lack of Precision 2. Lack of Exactness 3. Incomplete Information 4. Interim Reports . Hiding of Real Position or Window Dressing 6. Lack of Comparability 7. Historical Costs Analysis – To Analyse – to cut into pieces But only analyse – No – It means also Interpretation. Thus Financial Statement Analysis means â€Å"Analysis, comparisons and interpretation of Financial data to achieve the desired result† TOOLS OF FINANCIAL STATEMENT ANALYSIS 1. Comparative Statements 2. Common Size Statements The Essential Requirement is 3. Trend AnalysisVertical Financial Statement. 4. Ratio Analysis 5. Fund Flow Statement 6. Cash Flow Statement

Philosophy of Education Essay Example | Topics and Well Written Essays - 500 words - 7

Philosophy of Education - Essay Example Developing a student’s mental, physical, moral and spiritual aspects is Ellen White’s philosophy of education. These are just some of the philosophies which have influenced one in formulating one’s own philosophy of education. One’s philosophy of education focuses on the end of ignorance among men. Like Plato, one is convinced that education â€Å"leads man out of the cave into the world of light† (Brennen, 1999). Education must however be flexible in that its content should be adapted according to the needs of men. One deems it important that education be child-centered as opposed to being content-centered (Brennen, 1999). The Montessori approach to education is a method which one will certainly adapt in one’s philosophy of education. According to Montessori, â€Å"the secret of good teaching is to regard the childs intelligence as a fertile field in which seeds may be sown, to grow under the heat of flaming imagination† (1989). Montessori goes on further to say that teaching should encourage creativity and imagination. One believes that this should be one of the focal points of education especially among the young children. Education should be an enriching experience for the student. It is not enough that men are bombarded with a myriad of information, what is essential is whether these information are relevant to them and will be of use to them in the future. To a larger extent, education should be viewed as something which is pertinent to society’s development and that which will eventually help men’s lives prosper and become more fruitful. It is one’s belief that education must not only impart knowledge and make sponges out of men, who simply absorbs everything the educator teaches them. Its fundamental aim should be to make man critical thinkers, be effective decision makers and ultimately achieve whatever goals they want to pursue in life. One

Ombudsman in the UK Essay Example | Topics and Well Written Essays - 750 words

Ombudsman in the UK - Essay Example This means that this is an office that is supposed to check on the excesses of the government and it officer as far as handling of the citizens is concerned. It has been formed as the main force that helps the aggrieved parities to deal with the government. In this case it is supposed to check on the way the government and its officers having being given more power by the constitution that the people who they rule deal with the people. This office has an important function as it helps to provide a check and balance between the powers of the government officers and how they are applied to the people. This is one of the most important offices in the UK which has been serving the above mentioned function. In the UK, this office has been formed in the parliament and is called Parliament Commissioner for Administration. Although it has been referred as an imported institution that was formed in the Scandinavian soil, the office has been given the mandate to act on receiving complains from the public and then carrying out investigation and giving the recommendations to the parliament for the implementation of the necessary process. During its formation there were various agreements that surrounded the way the department could function amid the emerging parliamentary democracy and how it could fit to the legal framework. In real sense these earlier fears have been reflected in the functioning of the office as it has not been able to meet the expectations of the people. There have been many concerns about the functioning of the office not only in the UK but also in other places where it has been instituted. There have been claims that the office has not been meeting its mandates to protect the people from the excesses of the government. There has been issue with the way that one can represent their cases to the office. The office in the UK has not put up a framework that make is easy for the aggrieved party.

How Have the Yoruba People Contributed to Modern Mathematics Essay

How Have the Yoruba People Contributed to Modern Mathematics - Essay Example Although people normally think of mathematics as coming from a European tradition, there is also a strong African tradition of mathematics.   This tradition goes all the way back to ancient Egypt when early mathematicians devised the formulas necessary to build the Great Pyramids.   It is the basic assumption of the current report that two important additions to mathematics made by Africa include innovations from Egypt and from the Yoruba tradition, and that these additions have direct relationships to the modern world today, in terms of connecting mainstream mathematics with African traditions. First of all, there is the Egyptian tradition, as mentioned in Lumpkin’s in-depth research on mathematics.   As noted, Egypt had a rich tradition of mathematics and geometry in very ancient times.   Ancient times can be connected to modern times, as this author notes because today they feel â€Å"fortunate to have been alerted to a reference to "an Egyptian zero" while discussing AE mathematics with Egyptologist Frank Yurco in Chicago. This reference was based not on a mathematical papyrus, but on balance sheets in papyrus Bulaq 18† (Lumpkin, 2009).   This Bulaq was a bookkeeping record kept by the ancient Egyptians thousands of years ago, showing that although these years have passed, we have something in common with the ancient world.   The idea of true zero is a very mathematically advanced one that has been discovered by many cultures.   It is not just Europe but also places like Africa and China, where the ancient meets the modern in mathematical theory.à ‚   People in bookkeeping today are still using true zero to do such tasks as making absolute transfers.   â€Å"There was also a zero reference level marked on construction lines used as early as 2700 BCE. These lines, still visible at Old Kingdom  pyramids and tombs, show the beginning of metricizing space† (Lumpkin, 2009).   The ancient Egyptian Africans used these advanced mathematical concepts to build their monumental architecture, just like architects today.

Psychological influences learning Problem Essay

Psychological influences learning Problem - Essay Example 3.1 Impress upon the participants the fact that a non-smoker or someone who has successfully quit is enviable from perspective of being stably in better physical condition as well as possessing a stronger will power and being free from the dependence over nicotine. 3.2 A rounding up of the motivational segment of the program with a reference to the costliness of the habit highlighting the amount of money that a non-smoker saves over a smoker simply by not being one. 4.2 No restrictions on the number of smokes but participants have to wrap up their cigarette packs with a white sheet of paper on which they shall write down the time of the smoke and degree of enjoyment they have of it, each time they light up. It is imperative that the pack is wrapped up after the smoke and the participants carry pencils with them to ensure they don’t fail this. 5.1 From hereon the participants shall be restricted from smoking at least within 15 minutes following consumption of any food or drink barring water. Everyday they will be made to read out the posters and each session will begin and end with the participants swearing they will quit on the set date. 5.2 Participants will be asked to read out from their respective wrappers. They will be made to note how the degree of enjoyment varies from very high to very low for different smokes during the day implying some of these can be readily stopped. 6.2 The participants will be asked to refute the urge for 10 minutes and during this time they shall be told to take a look at the jar of stubs and smell its scent. The jar is to be looked upon as one containing very harmful worms. 9.1 Participants are told to have one last final smoke at their chosen time of the day and to commit to themselves to it being the last smoke of their lives. Point out quitting will not be a problem but prepare participants for the withdrawal stage 9.2 participants are to start saving each dollar that was to be spent

Forcasting (time series) Essay Example | Topics and Well Written Essays - 4000 words

Forcasting (time series) - Essay Example This makes the TPB particularly useful for designing interventions where the aim is to increase individuals intentions to engage in a behaviour that they are not intrinsically motivated to engage with (Hardeman et al., 2002). One area in which the TPB has received less attention, yet which has an impact upon health outcomes, is the behaviour of health care professionals. There may be differences between the cognitive processes associated with behaviour protecting ones own health compared to protecting the health of others (Walker, Grimshaw, & Armstrong, 2001). Health professionals adherence to guidelines has begun to receive attention. This is partly due to the increased standardisation of healthcare provision in England and Wales through evidence-based guidelines developed by the National Institute for Health and Clinical Excellence, and National Service Frameworks for specific services and conditions. Guidelines have the potential to improve standards by promoting interventions of proven benefit, and discouraging ineffective ones (Woolf, Grol, Hutchison, Eccles, & Grimshaw, 1999). However, research suggests that health professionals adherence can be variable and low (e.g. Tiemeier et al, 2002; Mannan & Jones, 2005; Sheldon et al, 2004), and affected by a multitude of factors (e.g. Foy et al., 2001). Given the importance of increasing adherence to strive to achieve the health outcomes predicted by guidelines, some researchers have tested the effectiveness of the TPB in accounting for proportions of variance in health professionals intentions to adhere. Studies have included predicting the adherence intentions of general practitioners to antibiotic prescribing guidelines for patients with a sore throat (Walker et al., 2001), and nurses intentions to offer smoking cessation advice (Puffer & Rashidian, 2004). These and other studies have found the TPB to account for significant proportions of variance in intention

Philosophy Essay Example | Topics and Well Written Essays - 750 words - 25

Philosophy - Essay Example , the nature of reality is a weave of material and immaterial realm in a spectrum of paradox that is meaningful not only because of its pragmatic value, but also because of its significance and worth in our quest for truth and meaning. The nature of human knowledge is the basis or source of human knowledge which deals with the questions what do you know? How do you know? And how do you know that you know? Being such, the nature of human knowledge is a blend between rationalism, which asserts that knowledge is gained by relying on reason alone as it provides us with clear and distinct ideas. While, empiricism affirms that knowledge is attained through experience (Velasquez 353). This blend attests to the notion that the nature of human knowledge is such that it necessitates the use of both reason and experience. This is necessary as both reason and experience provide the solid basis with which persons avers what they claim they know. Science is one of the tools that allow human beings to understand the rudiments of physical nature. At the same time, it affords us a means with which something real can be ascertained. However, as science tries in providing frameworks with which physical nature is known and is understood, what cannot be underscored is the fact that science is hounded by the bias and leanings of its players. As such, putting into question the concepts and frameworks of science itself since it is claimed that new beliefs or new systems are made to fit existing scientific paradigms (Velasquez 454). In this regard, the question pertinent to the limits of science points not on what physical nature holds but on the limits of the human players of science. What is the good life?  This question has haunted philosophers since the ancient period. Looking at it from the perspective of Ethics, the good life may be reached by reflecting on one’s own personal moral standards or the moral standards of the society where one belongs. However, as one reflects on

Preparing a Budget Request Assignment Example | Topics and Well Written Essays - 1000 words

Preparing a Budget Request - Assignment Example However, the rising population could make it hard for the police to carry out their duties as effectively as they should. There have been reports that the crime rate in the downtown area has gone up. I wish to request three to five additional police officers for the city. This will ensure that crime rate is at a minimal level and the officers are not overworked (Mikesell, 2010). Currently the town’s police department has 30 uniformed officers and 12 support staff. This translates to a ratio of 1 police officer for every 2,500 residents. Studies have shown that places with higher populations are likely to harbor more crime than less populated areas. In this town, the population is increasing at a steady rate, which means that the likelihood of increased crime is a reality that needs to be dealt with as early and as fast as possible (Reif-Lehrer, 2005). The town residents are well aware that the police department is currently understaffed. Individuals who are out to cause troubl e also know this. The downtown area is most vulnerable to crime due to the businesses situated in the area. Most of the economy of this town depend son the retail trade that is solely centered on the downtown area. If crime rate around this downtown area goes unchecked, the businesses will suffer, and so will the economy of the town. The other areas are relatively secure and regular police patrols do ensure that law and order are maintained at all times. An additional three or more police officers would ensure that business in the downtown area continues without people fearing that they might loose business due to crime. Currently the officers are overwhelmed with work, and this situation is not likely to become any better due to the increasing population. The town does need more officers on patrol, especially at night. Due to the shortage the police department is facing at the moment, most officers are forced to work over time past their designated shifts. The department has not ha d any extra officers for the last six years, despite the fact that the work load has been increasing during the same duration. Most of these officers are family men and women while others have other commitments. We have tried to reassign some of the duties performed by uniformed officers to other employees, but this strategy has failed to make the work of the officers any less. It would therefore be futile to continue in this line of action since it will not bear fruit (Reif-Lehrer, 2005). As chief of police, I was aware of the growing need for additional officers. I had tried to request for more officers last year, but my request was not granted. The manager has already been briefed of this growing workload situation. With three to five more police officer, the work load in the department will go down. Work will be distributed equitably among all the officers so that no one will have to spend more time at work than other officers. Failure to fund this request may have multiple nega tive effects on the department and the town’s residents. The officers available for duty will continue to suffer under too much pressure due to too much work. If the extra officers do not come within the year, we will have to disregard some duties and concentrate on the most pressing of the town’s security needs. This will bring on another problem: that of inefficiency (Kemp and Dunbar, 2003). The department will need to perform exemplarily in all its responsibilities for the greater good of the community. This is an urgent

Personal determinants Essay Example for Free

Personal determinants Essay An important factor in addressing how a person interprets the outcomes is recognition of the personal determinants. This is affected by the choice of variables to be used in the evaluation process. Bandura’s choice for such variable depicts what may be the most distinctive aspect of human life, that is, people have abilities to adapt to different environments (Bandura, 1986). For instance, people are able to live in a variety of physical environments such as deserts, rainforests, Polar Regions and so on. They are also able to live and engage in a variety of social environments such as nomadic systems, diverse religious beliefs, different socio economic and socio cultural activities and so on. People also exhibit a variety of unique capabilities that cannot be attributed to the occurrence of evolution over time (Bandura, 1971). In fact, the list of human beings’ unique capabilities relative to animals cannot be exhausted in a single book. Hence, in order to perform an analysis of psychological functioning, one must specify the psychological mechanisms that facilitate the unique capabilities. Bandura’s (1986) theory has a focal point on the cognitive methods that enable people to learn about the world around them (environment) and also about themselves, and use the knowledge gained to control their behavior and mental experiences. In particular, Bandura (1986) enlisted five basic capabilities that facilitate the learning process, as described below. Symbolizing capability implies the ability of people to represent their knowledge symbolically. The most common symbolic representation or conveyance of messages is language (Bandura, 1971). The ability to use symbols in terms of language is perhaps the most fundamental capability in human beings as it serves as a leeway for the other capabilities. Vicarious capability is the ability to acquire skills, knowledge and other emotional tendencies through observation or a similar approach (Bandura, 1971). Bandura’s (2006) assiduous analysis of vicarious processes that are involved in acquiring skills makes the cognitive theory not only realistic but also unusually easy to comprehend and interpret. In addition, it clears most of the issues that are usually overlooked by psychological theories such how people acquire knowledge and skills that enable them to act efficiently. According to Bandura (1997), vicarious capability enables people to keep away from risky or costly undertakings that could lead to fatal outcomes. This is because the people ideally have a sense of experience by observing their own characters relative to the characters or behavior of others. Bandura (1986) referred to the ability to anticipate future contingencies as the forethought capability of human beings. Forethought capability is vital for both emotional and motivational perspectives of life. For instance, contrary to popular belief, psychological distress arises from peoples’ anticipated dreadful experiences and not the present or actual experiences. It is because of the ability to derive alternative approaches that one can foresee the consequences of an action without actually being involved in it. According to Bandura (1986), the fourth unique human capability is the self-regulatory capability. This is the capacity of an individual to set goals. In addition, this capability allows individuals to evaluate their performance in relation to their own (internal) standards of performance. Bandura (1986) further noted that the ability of people to evaluate their self-concept, esteem and values enables them have a sense of self-direction and ability to lead life without much reliance on others. Much similar to the above capability is the self-reflective capability. According to Bandura (1997), this is the capacity of human beings to have personal thoughts. In this context, personal reflections lay a course for action and formulation of ideas by individuals based on self-efficacy. The aforementioned capabilities do not work in isolation but in concert. In particular, according to Bandura (1997), the aspects of self-reflection, self-regulation and forethought act in synergy to form a self-system, which comprises the framework of personality. Furthermore, people are able to control their emotions and social lives by integrating the constituents of the self-system (Bandura, 1986). Self-reflection in particular is â€Å"distinctly human† and forms a prominent feature of the social cognitive theory. Through self-reflection, individuals derive sense from their experiences and embrace their cognitions and self-beliefs. Consequently, they are able to engage in self-evaluation and are able to shift their thinking and behavior accordingly (Bandura, 1986).

History and Comparison of Windows, Linux, and Apple Essay Example for Free

History and Comparison of Windows, Linux, and Apple Essay An operating system is a set of programs containing instructions that work together to coordinate all the activities among computer hardware resources. Most operating systems perform similar functions that include starting and shutting down a computer, providing a user interface, managing programs, managing memory, coordinating tasks, configuring devices, establishing an Internet connection, monitoring performance, providing file management and other utilities, and automatically updating itself and certain utility programs (Shelly p. 398). There are three major operating systems that exist today that are going to be compared to decide which operating system could be best for different user purposes. The three operating systems are Windows, Linux, and Apple. Windows operating system is developed and maintained by Microsoft in Seattle, WA. The Microsoft Company was developed by Bill Gates. The first version of the Windows operating system was released in 1985, and has been the leading operating system used by 90% of users (Satyam). It is used by the Server 2008 R2 (Satyam). Windows is a Graphical User Interface (GUI) which allows its users to manage files and run software programs easily on desktop and laptop computers (Satyam). On the desktop, icons are used to represent programs that are easy to find and can be clicked to easily access and run the program of choice. Windows is also very popular because of its user interface programs such as Microsoft Office, which include Microsoft Word, Microsoft Power Point, and Microsoft Office Outlook. Windows also has a great reputation for its high and efficient security. Some popular Windows editions are Win 98, Win 2000, Win Me, Windows NT, Windows CE, Win 2003, Win XP, Win Vista and Windows 7 ( Satyam). Windows 8 is now the new successor of Windows 7 and is now available. Linux (Linus’ Unix) is a leading server operating system, and is used for running the top 10 fastest supercomputers in the world (Satyam). Linus Torwalds created Linux, and is the current owner of the Linux Trademark (Satyam). LIndows, Lycoris, Red Hat, SuSe, Mandrake, Knopping, Slackware are the various companies that distribute the Linux operating system (Satyam). NASlite is a version of the Linux operating system that runs off of a single floppy disk and converts an old computer into a file server (Satyam). Some popular versions of Linux include Debian, Fedora, and Red Hat. This operating system is ranked just below Windows operating system, but is quickly becoming popular and is predicted to give future Windows some tough competition. Since 1984, Mac OS 9 had been Apple’s primary operating system, but has been recently succeeded by Mac OS X. Mac OS X is a sequence of Unix-based operating systems and GUI’s developed, marketed and sold by Apple (Satyam). Mac OS X is user friendly, and is popular for its plug-and-play support, which means the operating system automatically configures new devices as they are installed (Shelly p. 408). As stated in the beginning of this paper, Windows, Linux, and Apple are the three most popular operating systems with Windows as the most popular of the three with 85% to 90% of personal computers using this operating system (Satyam). Compared to Windows, Mac is used by fewer people, but is more reliable and less likely to fail than Windows OS because of Mac regularly monitoring and the software and hardware add-ons. Linux is the least popular of the three and is based on UNIX, which has been used for more than three decades that now powers about 90% of Web sites (Satyam). Compared to both Mac and Windows, Linux is an open source project, meaning anyone can modify the Linux Code (Satyam). Linux offers great security and flexibility compared to Windows and Mac, but it takes a great deal of knowledge to install and operate the Linux operating system. Linux is also very much less expensive or even free compared to Windows operating system. When using a server, Linux is much cheaper compared to Windows because Microsoft only allows only a single copy to be used on one computer. However, once Linux is purchased, it can be used on any number of computers at no additional charge (Satyam). Windows can make it difficult for users to store user information and settings and switch to a new computer, but Linux stores the user’s data in the home directory, making it easier to transfer from an old to a new computer (Satyam). In conclusion, Linux is much more secure, reliable, flexible, and more cost efficient than Windows or Mac, but much more difficult to install, understand and operate, it is ideal for industry sectors. Windows and Mac operating systems are much easier for personal use and require less knowledge than Linux operating system. Windows and Mac, however, are more expensive, but are more widely used than Linux, with Windows leading the three in popularity. References Shelly, G. B., Vermaat, M. E. (2011). Discovering Computers 2011: Living in a Digital World, Complete (pp. 398-408). Boston, MA: Course Technology, Cengage Learning. Satyam. (2011, June 29). Windows, Linux or Mac OS A Comparison. In HackDigital. Retrieved September 26, 2012, from Google.

Life Cycle Analysis Of Paper Production Environmental Sciences Essay

Life Cycle Analysis Of Paper Production Environmental Sciences Essay During the typical life of a product, it will progress through 5 stages . At each stage there is interaction with the environment. In many cases the material processing and manufacture will occur in the same factory. The interaction between the product and the environment can be direct or indirect. For example, the pulping of the wood into paper will release emissions that are directly related to the paper. On the other hand, the transport of the paper will have an environmental impact from the emissions of the vehicle however this emission does not come directly from the paper. A Life Cycle Analysis (LCA) takes these emissions into account as well as other environmental impacts such as the destruction of habitat and can be used to quantify the environmental impact of a product from its original raw materials to its eventual fate (cradle to grave). The whole life cycle has to be considered, as the environmental impacts of different products will be greater at different parts of the c ycle. For example, paper will have a bigger environmental impact during the material extraction and material processing stages than it will for the use stage of its life cycle. However, an electrical item such as a washing machine will cause most of its environmental impact during its use stage because of its consumption of electricity, the majority of which are generated by the burning of fossil fuels. The life cycle must also consider the potential for the product to be recycled, remanufactured and reused. Reusing obviously has the lowest environmental impact as it requires less energy to convert the useless product into a usable product again. life cycle.gif Figure 1: The product life cycle showing the five phases and the potential to recycle, remanufacture and reuse products (Tarr, c. 2007) Paper is an essential product that the modern world relies upon. It is a highly functional product and is used to fulfil a variety of functions. It can be manufactured into many practical goods, with varying properties. It may be combustible or be made fire-resistant. It may be a carrier or a barrier or a filter. It may be tough enough to withstand acid or soft enough for a babyà ¢Ã¢â€š ¬Ã¢â€ž ¢s skin (Confederation of Paper Industries, 2010). Paper is a multipurpose commodity that can be used utilized to do anything from being printed on to deliver daily news to the masses, to create bank notes or even to make air and oil filters for cars. The worldwide consumption of paper in 2007 was about 300 million metric Tons (PaperOnWeb, c.2007). An LCA is a way of linking the inputs and outputs of any product to the environment and provides an insight into possible solutions to lower the environmental impacts of that product. A typical paper production process and each stageà ¢Ã¢â€š ¬Ã¢â€ž ¢s environmental impact are shown in figure 2 (below). recycling paper.jpg Figure 2: shows the stages in the life cycle of paper: the logging of wood in the forest and the environmental impact of this, its conversion to fibres, the processing of the fibres to make paper, the distribution of this paper to the consumers, the collection of waste paper, after which it is either recycled back into paper fibres or it is removed from the cycle and sent to incineration or landfill. Adapted from (Axel Springer, 1998) The paper industry uses a great deal resources and as waste paper is continually removed from the process, the paper industry is only viable if fresh fibres are constantly added. This means that trees have to be persistently cut down and removed from forests. This could lead to unwanted climate change due to their being less trees to absorb the CO2 and from the emissions from the manufacturing process and from the vehicles that are transporting the raw material. This wood could also have been used to generate energy, so removing it to create paper could lead to energy depletion. The trees used to produce paper should only be purchased from companies that will ensure that the trees are harvested and grown in a sustainable manner, as deforestation of local forests is unacceptable. If the trees were not harvested in a sustainable manner, and the trees were removed and not replaced the soil that would normally be held in place between the trees could be washed away when there is rainfall . During periods of exposure to the sun the soil would be dried out and the nutrients would be removed from it. This soil erosion would cause the land to become useless. Non-sustainable management of the forests will cause a disruption of the water cycle reducing the biodiversity of the forest. The paper industry is a very energy intensive one so carrying out an LCA on paper would allow us to see how much damage is being done to the environment by the paper industry. If the LCA shows that the paper industry is causing a significant environmental impact, it could cause a campaign for conservation. Goals The goals of this LCA were to assess environmental impacts of paper produced in Portugal, which is mainly exported and consumed in Germany, in order to discover what processes contribute the most to the environmental impacts. The environmental impacts being considered are the global warming over 100 years, acidification, eutrophication, non-renewable resource depletion and photochemical oxidant formation. The secondary aim of this LCA is to compare the environmental impacts of paper production, if the market was changed from German market to the Portuguese market. Limitations The LCA is limited by a few factors; firstly there is no data on the effectiveness of CO2 sequestration, so it was assumed that the CO2 released from renewable energy sources balanced the CO2 absorbed by forest growth. Secondly, even though fibres are recycled it is not clear how many times the original fibres can be recycled before they are too short to form a decent product, so it has been assumed that the paper is recycled 4 times at most before being sent to landfill or being incinerated. Thirdly, the materials that were present in less than 1% (in mass) in 1 tonne of paper of 80 g/m2 were ignored. Finally, the construction and maintenance of equipment, machinery and buildings were not included in the LCA. Inventory Analysis The first stage of an LCA is to carry out an inventory analysis. Here the overall life cycle of paper and the inputs required to make it are split up into smaller sections which are then broken down into individual processes and outputs which can be analysed. The life cycle was split into; forestry, paper production, distribution, final disposal in Germany and final disposal in Portugal. This is shown in figure 3 (below). Input: Raw Materials: Wood, Water and Chemicals Energy: Coal, Diesel and Electricity Forestry Paper production Distribution Final Disposal Germany: Landfilling 17% Incineration 8% Recycling 75% Final Disposal Portugal: Landfilling 53% Incineration 18% Recycling 25% Composting 4% Output: Usable Products Paper By-products e.g. wood for domestic purposes Output: Environmental Impacts Airborne Emissions Water Effluents Solid Wastes Figure 3: A diagram showing how the life cycle of paper was split into forestry, paper production, distribution, final disposal in Germany and final disposal in Portugal and how the inputs and output interact with each stage. Each stage was now separated into individual processes so that an inventory analysis could be carried out. This is summarised in figure 4 (below), which shows all the materials used and links them to the processes that occur. Stages Processes Forestry E. globulus forest Pine forest Paper Production Pulp production Chemical production Energy production in the grid Transport of wood to the pulp mills then to the paper mill Transport of chemicals Paper Distribution Transport of paper to Germany Paper distribution in Germany Paper distribution in Portugal Final Disposal in Germany Landfilling Incineration Recycling Energy production in the grid Transport of wastepaper from the user to the several disposal alternatives Final Disposal in Portugal Landfilling Incineration Composting Recycling Energy production in the grid Transport of wastepaper from the user to the several disposal alternatives Figure 4: A table of the processes involved at each stage of the paper life cycle, adapted from (Dias et al., 2007) To complete the inventory assessment data on the growth and harvesting of forests in Portugal would have to be found. It would also have to be known whether the paper mills in Portugal import trees from Scandinavia, as this would then change the size of the emissions generated from transporting the raw material to the paper mills. However, as the raw material is coming from Scandinavia there is a possibility that the emissions could be lower because the average emissions of CO2 from an articulated lorry carrying a load of 40 tonnes is 2.68 kg of CO2 per litre/km, where as a the emissions from a ship carrying the same amount of material would only be 0.4 kg of CO2 per litre/km (Davies, 2003). This means the material brought in by shipping can come from nearly 7 times the distance that it can if it is brought by road and still only have the same amount of overall emissions. A disadvantage of shipping raw material to Portugal is that the trees will still need to be transported from the port to the paper mill. This would not generate a significant amount more of emissions if the paper mill was located near a port. However, if the paper mill is located far from the port, the environmental impacts of transport will increase. The amount of pulp produced and the emissions that producing the paper pulp release would also have to be found. If the pulp is bleached to make it whiter, then there will be additional emissions with respect to wastewater. The paper making process is a very energy intensive one, so data would have to be found on the energy requirements of the paper making machinery and equipment. If the paper mill used some of its useful by-products to generate its own electricity, this would also have to be taken into account, as it may reduce the emissions generated by the plant as it will require less energy from non-renewable sources. However, it could cause an increase in the amount of particulate matter dispersed in the air from the paper mill. The environmental impact from the transport and distribution of the paper would have to be considered. As the paper is distributed in both Portugal and Germany, the environmental impacts of the distances involved in the distribution would have to be accounted for. The average distance for paper distribution in Portugal could be considered to be 200 km, for Germany this could be considered to be 2700 km. The environmental impacts of the final disposal of the paper in both Portugal and Germany have to be considered, as the policy for dealing with paper waste varies with country. In Germany, it is deemed that 5.8% of the paper produced is retained as archives. Seventy five percent of the paper that is discarded in Germany is recycled, 17% is landfilled and 8% is incinerated (Dias et al., 2007). In Portugal again it is assumed that 5.8% of the paper produced is retained as archives. Of the paper that is discarded 53% is landfilled, 25% is recycled, 18% is incinerated and 4% is composted (Dias et al., 2007). Using this information the environmental impacts of landfilling, incineration, composting and recycling could be calculated. The environmental impacts of the transport required to transfer the used paper to the recycling facilities would need to be determined in order to gain a more accurate representation of the environmental impact of the paper making process. Impact Assessment The impact assessment gauges the damage that will be done to the environment by the paper making process. The categories that could be considered are global warming over 100 years (GW), acidification (A), eutrophication (E), non-renewable resource depletion (NRRD), and photochemical oxidant formation (POF) (Dias et al., 2007). Figure 5 (below) shows the impact categories and factors that affect them. The factors that affect the impact categories are non-renewable CO2, CH4, NO2, emissions that are generated from renewable and non-renewable energy consumption, as well as chemical oxygen demand (COD) and adsorbable organic halogens (AOX). impacts of paper.png Figure 5: A table showing the impact categories and the parameters that affect each category (Dias et al., 2007) Using these weighting factors and the data collected in Dias et al. (2007), both an inventory analysis and an impact assessment were carried out. Each graph shows the analysis for both the German market and the analysis if the paper was to only be sold to the Portuguese market. Figure 6 (below) shows the results of the inventory analysis. Figure 7 (below) shows the results of the impact assessment. The negative values for various categories and stages of the life cycle reflect the parts of the process which have beneficial environmental impacts. Figure 6: A graph showing the results of the inventory analysis (G = German market, P = Portuguese market). The FU is the functional unit, which in this study is 1 tonne of paper (Dias et al., 2007). Inventory analysis results The area of the paper life cycle that uses the largest amount of renewable energy is the pulp production. However, the negative contribution is larger for Germany as more of the waste paper is recycled in Germany than in Portugal. This shows that the production of paper from recycled fibres consumes much less energy than the production of paper from fresh fibres. The majority of the non-renewable energy is consumed by the paper making process. The amount of non-renewable energy consumed by paper distribution is also greater for Germany than it is for Portugal due to the fact that the paper mills are located in Portugal so the paper has a large distance to travel before it is distributed throughout Germany. The non-renewable CO2 emissions are in similar proportions to the non-renewable energy consumption meaning that the paper production is the major contributor to non-renewable CO2 emissions. The paper production and distribution are the main sources of NOx emissions due to the energ y used from the national grid and the transportation of the paper. The SO2 emissions are mainly caused by the paper production stage of the life cycle, due to the energy production. On-site energy production provides a small negative contribution for NOx and SO2 emissions in Germany. The pulp production of the paper making process causes the largest contribution to COD emissions; however by recycling paper the final disposal stage can provide a slight negative contribution. Due to the chemicals used in the bleaching process of the pulping stage the AOX emissions are mainly created from the pulp production. Again from recycling the paper the final disposal stage can provide a negative input. Figure 7: A graph showing the results of the impact assessment (G = German market, P = Portuguese market) (Dias et al., 2007) Impact Assessment The most significant contributor to global warming in Germany is the paper production due to the high non-renewable energy usage and CO2 emissions. However in Portugal it is the final disposal that has the largest impact on global warming, as most of the paper waste goes to landfill which produces a lot of methane. As the paper production requires energy which produces high SO2 emissions, it is this part of the process that contributes most to acidification. The high COD and NOx emissions mean that the pulp production stage is the greatest contributor to eutrophication. A large portion of the eutrophication potential is down to the NOx emissions released due to the paper production stage. The electricity used during the paper production stage is the main contributor to the non-renewable resource depletion. Recycling the paper provides a positive impact to acidification and eutrophication, due to less material being sent to landfill and so fewer trees have to be removed from the forests. The amount of acidification, eutrophication and non-renewable resource depletion is greater for paper distribution in Germany due to the fact that the paper mills are located in Portugal so the paper has further to travel before it is distributed throughout Germany. The disposal of paper into landfill causes the release of CH4 which is a major contributor to photochemical oxidant formation. As Portugal sends more if its waste to landfill the impact of POF is greater. Conclusions The inventory analysis shows that Portugal consumes a larger amount of renewable energy and has higher emissions of SO2, COD, and AOX than Germany, this is due to the larger amount of paper sent to landfill. Therefore to change from the German market to the Portuguese market is less environmentally beneficial. However, the impact assessment shows that the acidification, eutrophication and NRRD are smaller for the Portuguese market due to the reduced transport required to distribute the paper. The pulp and paper production stages are major contributors to all the categories and environmental impacts due to the large energy requirements that are satisfied by both on-site energy production and consumption of electricity from the grid. From carrying out this LCA it has become apparent that the forestry stage does not provide any significant environmental impacts. Paper consumption in Germany is more damaging environmentally in categories in which the paper distribution stage has a consid erable input due to the large distance that has to be covered in order to distribute the paper. However, due to the smaller amount of recycling that occurs in Portugal, the global warming potential and photochemical oxidant formation are greater. This LCA has shown that the best area of the life cycle of paper to approach in order to reduce the environmental impact of paper manufacture is the pulp and paper production stages. The environmental impact could be reduced by more efficient treatment of flue gases and liquid effluents.

Diabetes Essay -- essays research papers

Diabetes Mellitus is a serious disease shared by 16 million Americans (PharmInfoNet1). It is a disease characterized by a failure of the pancreas to produce enough if any insulin. Insulin is the chemical in the body that turns sugar into usable energy. â€Å"While it is treatable, diabetes is still a killer. The fourth leading cause of death in America, diabetes claims an estimated 178,000 lives each year. So the treatment is aimed at holding the disease in check, reversing it where possible, and preventing complications† (Hingley 33). Due to the life threatening nature of diabetes, the necessity of controlling it is absolutely imperative. Philip Cryer, M.D., president of the American Diabetes Association and a professor at Washington University School of Medicine in St. Louis, believes that people don’t understand how much of a problem diabetes can be. He says, â€Å"Diabetes is an increasingly common, potentially devastating, treatable yet incurable, lifelong diseas e. It’s the leading cause of blindness in working aged adults, the most common cause of kidney failure leading to dialysis or transplants, and is the leading cause of amputations† (Hingley 33).   Ã‚  Ã‚  Ã‚  Ã‚  For decades since its discovery in 1920, injectable insulin has been the standard treatment for diabetes. In fact, it is the only treatment for insulin-dependent diabetes. And the standard method of administering it has remained injection with a syringe. But in recent years, there have been enormous advances made in the development of new and better ways to administer insulin. By far the best, most effective way to administer insulin that exists today – the way that most closely mimics the way the human body releases insulin into the bloodstream – is no longer through injection with a syringe, but rather, through the insulin pump.   Ã‚  Ã‚  Ã‚  Ã‚   To understand diabetes, it is important to first understand how a non-diabetic body functions to process the normal presence of glucose in the bloodstream. Everything a person consumes is converted to glucose, at different rates depending on exactly what was consumed, and ultimately deposited into the bloodstream. There it circulates, waiting to be called to action. When the body perceives that energy is running low, glucose in the bloodstream is ushered into the various cells of the body where it is converted into energy as n... ...ts today. Work Cited Page A Science Odyssey: People and Discoveries. â€Å"Banting and Best Isolate Insulin 1922.† http://www.pbs.org/wgbh/aso/databank/entries/dm22in.html (Retrieved 10 October 2000) American Diabetes Association: Diabetes Info. â€Å"The Diagnosis.†   Ã‚  Ã‚  Ã‚  Ã‚  http://www.diabetes.org (Retrieved 10 October 2000) Hingley, Audrey. â€Å"Diabetes Demands a Triad of Treatments.† FDA Consumer May/June 1997: pg. 33. Lebovitz, Harold E. MD. Therapy for Diabetes Mellitus. Alexanderia: American Diabetes Association, 1999. Ledger, Marshall. â€Å"Electronics in the Body Shop.† Alumni Magazine Consortium Aug. 1988: pg. 3. McCarren, Marie. â€Å"Prepare To Pump.† Diabetes Forecast Sept. 1995: pg. 2. McIntyre, Mike. Telephone interview. 19 Nov. 2000.   Ã‚  Ã‚  Ã‚  Ã‚  PharmInfoNet: Diabetes Statistics. â€Å"Prevalence* of Diabetes in the United States.† http://pharminfo.com/disease/diabetes/diabstat.html (Retrieved 10 October, 2000) Pump Therapy. â€Å"Flexibility!† About.com:http://www.minimed.com/files/whypi.htm (Retrieved 10 October, 2000) Scavini, Marina MD, and David S. Schade, MD. â€Å"Implantable Insulin Pumps† Clinical Diabetes Vol. 14 No. 2 March / April 1996.

Free College Admissions Essays: Try, try again! :: College Admissions Essays

Try, try again! Bedraggled, disheartened and blanketed with mud, I sat on the sidewalk blubbering while the tears dripped down my knee. As I watched the salty droplets trickle down my dingy leg and meld with the crimson driblets oozing from my ragged shins, I felt a certain overwhelming feeling of helplessness, of defeat. After a comfortable amount of time was spent wallowing in self-pity, my relentless attitude proficiently mustered the nerve to get back on my very first bicycle and give it another try. I was on my way to conquer one of my first acquaintances with adversity. " Excellence and success is not achieved in perfection but in knowing you tried your best." This is definitely the most powerful virtue that I've cultivated throughout the years. From learning to walk to learning to drive and all the obstacles that I faced in between I was always able to employ this adage and trust that belief in it would get me through whatever challenge I faced. As an innocent, radiant slip of a girl I embark ed on my first steps of life. I fell, and fell again until my bottom was bruised, I'm sure. Nonetheless, I never gave up, and was up and running around in no time! I was ready for bigger and better things. Before long it was time for school. This, by far, has been the most challenging endeavor midst the years. No matter what I always gave it my all and managed to remain a high honors student throughout a majority of my academic career until I was faced with an even larger task...high school. With problems developing in the family I became incredibly withdrawn and unfortunately, indifferent. By my junior year I was feeling so overwhelmed that, in essence, I surrendered to failure. I barely had the ambition to go to school let alone do well in my classes. I was accepting defeat and very low grades at that. Then, one day, a teacher said something to me that evoked thought, a second look at my situation. While staying after school, my English teacher said, "Jessica, you're a very intell igent girl, and you have the ability to achieve much higher grades, but you aren't trying which is sad because there are kids that try so hard and can't earn the grades that you're so capable of.

Destruction in Erich Maria Remarques All Quiet on the Western Front :: All Quiet on the Western Front Essays

Theme of Destruction in Erich Maria Remarque's All Quiet on the Western Front Everyone knows what war is. It's a nation taking all of its men, resources, weapons and most of its money and bearing all malignantly towards another nation. War is about death, destruction, disease, loss, pain, suffering and hate. I often think to myself why grown and intelligent individuals cannot resolve matters any better than to take up arms and crawl around, wrestle and fight like animals. In All Quiet on the Western Front, Erich Maria Remarque puts all of these aspects of war into a vivid story which tells the horrors of World War 1 through a soldier's eyes. The idea that he conveys most throughout this book is the idea of destruction, the destruction of bodies, minds and innocence. The author starts off his book with a note highlighting the meaning of this book. It is as follows: This book is to be neither an accusation nor a confession, and least of all an adventure, for death is not an adventure to those who stand face to face with it. It will try simply to tell of a generation of men who, even though they may have escaped shells, were destroyed by the war.(Intro) Right after reading this paragraph, I knew that none of this book was to be comical or heroic. It was not going to be one of those stupid stories romanticizing war and making heroes out of men who killed more of the enemy than anyone else; this book was about destruction. These few lines before chapter one set the whole tone for the rest of the book. Glory does not exist in this story, only death and sadness. The story takes place through the eyes of a German infantryman named Paul Baumer. He is nineteen and just joined up with the German army after high school with the persuasion of one of his schoolteachers, Mr. Kantorek. Paul recalls how he would use all class period lecturing the students, peering through his spectacles and saying: "Won't you join up comrades?"(10). Here was a man who loved war. He loved the "glory" of war. He loved it so much as to persuade every boy in his class to join up with the army. He must have thought how proud they would be marching out onto that field in their military attire.

Bra Boys Analysis

The identity of the Bra Boys can be seen through their values and attitudes. They are presented through the Cody, the value of brother ship and Attitude of brother ship through their tattoos and being there for each other. In part 1 of Bra boys, the Boys had taken Jesse Pollock and other younger people on trips to surf. This had been carried on from what the other Bra Boys did for Cody and his friends. This shows their values of their society and community, as they are willing to give the younger generations to toughen up and be free with the surf. This shows htat apart from their devilish side, they also have the value of family and friendship with the younger generation. The Bra Boy’s value towards the beach is shown to be their lifesaver. The beach and surf is everything to them. Sunny Abberton, a Bra boy said â€Å"The surf, had saved so many kids around here, that have led them to a lifestyle of the ocean instead of a lifestyle in crime. † Showing that the beach has saved them on accounts and they have an optimistic value of the beach. Values of the Bra boys is brother ship, as they had each other’s back. When 2 people had a fight with authorities in a party during Christmas, everyone got into the brawl. This shows how the value of being together in the Bra boys is strong. One major values the boys have is having fun with others. In the serious of montages, the Bra Boys are shown to be jumping on each other, setting alight each other and each them jump off the cliffs and even jumping on a bus. This shows that they highly value fun in their lives as they want all the fun. This scene plays with the light hearted tune, this influences the value of fun in the Bra Boys life and their value of belonging as they do what they want and what they believe is right. That is the idenity presented as a Bra Boy. To have fun their own way. Survival and a sense of belonging. The Bra boys values of survival is shown as they survived from various gangs, depression, fights and drugs. They had shown that they want to survive for the beach, as it is their legacy. For the Bra Boys, they showed a sense of belonging by helping each other through tough times and helping the younger generations. The Bra Boy’s identity of attitudes is shown that they have each other backs and that they do not wish to do harm. Their attitudes towards the police is hatred as they were in a fight with the authorities. However, the authorities lost but the media had portrayed them to be the victims. The police thinks the Bra boys as criminals and always suspects them, thus they have a negative attitude towards the police. The attitude towards people similar to the bra boys in the past, cold, hurt ad alone. The Bra Boy’s have the attitude of being there for those to toughen them up and be the Bra boys just as the older Bra Boys did the same thing to them. The attitude towards Ma shows their love and symbolizes what Ma is to them. Their love and kindness in comparison the language used in the other parts of the film shows how they value and their attitude towards their caretaker and the start of the Bra Boys. Their tone and voise is different in comparison to the other tones that is used. Not only that, there is something that is only presented in this scene that the Bra Boys does. This type of body language shows their affectiong and their attitudes towards Ma as she is the most important person to the Bra Boys. They Hugged her.

Adolescent Development Essay

There are mutual influences between an individual and their social environment. There are also at-risk factors involved in the life of a developing adolescent that interconnects with a series of reciprocal systems. I can recall as a developing adolescent quickly maturing into adulthood, the many social, economic, external and internal influences that contributed to certain at-risk behaviors. These type of influences impacted me directly and indirectly. I was influenced by the several environments I was in, and I also contributed to influencing the environment around me. Attempting to exert control over uncontrollable circumstances only lead to desperate situations and weighty consequences. However, learning to accept my present circumstances, and how to appropriately respond to the hardship and temptations in life developed positive life changes. Individual human development occurs within interconnected and embedded ecological systems (McWhirter et al, 2013). The ecological systems include the individual, the microsystem, the mesosystem, the exosystem, and macrosystem (McWhirter et al, 2013). The individual consists of genetic and biological factors, and personality characteristics (McWhirter et al, 2013). The microsystem consists of the people that the individual comes into direct contact with and who the individual interacts with (McWhirter et al, 2013). The mesosystem is the embedded interconnections between different microsystems and the impact of the interactions that take place (McWhirter et al, 2013). The exosystem consists of the interconnections between one or more settings that indirectly involve the individual (McWhirter et al, 2013). The macrosystem represents the social blueprint of cultural values, societal structure, gender-role socializations, race relations, belief systems, and national and international resources (McWhirter et al, 2013). The chronosystem is the interconnection and interaction of the individual within different environments, and is the transitions that occur during the course of the individual’s lifetime (McWhirter et al, 2013). These interconnecting systems are referred to as the ecological model, and assumes that the individual is continually interacting with his or her environment hat produces constant change due to mutual influences (McWhirter et al, 2013). Part A – The Ecological Model The core of who I really am involves the combinations of my genetic predispositions, evolutionary and biological components, personality characteristics, and the ongoing process of behavioral, cognitive, and affective experiences (McWhirter et al, 2013). Who I am has a lot to do with my expe riences in life, my responses to life events, and the social and environmental influences and interactions involved. The ecological model provides a greater understanding of how I influence my environment and my environment influences me. This is important because it is through the interactions of the ecological systems that help me better understand myself and others. The Individual. I entered the world with an umbilical cord wrapped around my neck, struggling to live due to insufficient oxygen intake. As a child I was very susceptible to illness. As an adult I discovered that I was living with an autoimmune disorder. I have very vivid fragmented memories as a child of several doctor office visits. At the personal level, I was a very fearful, anxious, angry, socially withdrawn child who experienced an unstable, insecure, neglectful, abusive, and dysfunctional home environment. The structure of personality develops in childhood and continues to develop in adulthood (Caspi, Roberts & Shiner, 2005). I developed a combination of extraversion and introversion traits. These traits show themselves depending on how safe I determine the environment around me to be. As a child I experienced positive and negative emotionality. I at times struggle with viewing the world as a safe place and occasionally viewed it as threatening. I experienced anxious distress with a tendency toward anxiety, sadness, insecurity, and guilt. As a teenager I experienced darker emotions such as anger, frustration, and irritation. I developed agreeable personality characteristics as a child. In adulthood I sometimes struggle with the fear of rejection, self-acceptance, people pleasing tendencies, self-awareness, and feeling comfortable in my surrounding environment and own skin. I also developed a strong motivation to achieve academically, and have a strong sense of independence. As a child and through my teenage years I was not allowed to have an opinion or express individuality, which resulted in the inability or challenge to think on my own, questioning who I am through life stages, fearful of making decisions on my own and especially decisions I need to make on behalf of others, and codependency issues. The Microsystem. I grew up in a traditional family household for a time being that consisted of my mother, father, and sister. Although, it was considered a traditional two parent household, my father was rarely home, and when he was home he was unavailable. My mother was emotionally unavailable and suffered from manic depression. My mother stayed at home and my father was either out working or pursuing one of his addictions. My family was homeless until I was the age of 5. We had lived and slept in my father’s suburban, randomly stayed with strangers, and at times lived in a recreational vehicle. I assumed responsibility and care of my younger sibling, my mother, myself, and household chores. I entered the stages of maturity alone and without parental support. The lack of positive parenting during my adolescent years made me vulnerable to at-risk risk behaviors such as premarital sex, tobacco use, substance abuse, gang involvement and mental and social disorders (Clinton & Clark, 2010). At the age of ten I was removed from my parent’s custody and placed in foster care where my sibling and I were separated and placed in different homes. In the foster system I was only allowed to socialize at school, and attended church depending on whether or not my foster parents at the time deemed it necessary. My sister and I went through several foster home placements which resulted in the loss of security, the loss of our personal possessions, and sense of belonging. Being bounced from home to home, it was difficult maintaining a close friendships with others. I developed an internal mechanism of being friendly with everyone, but not allowing myself to develop a close friendship with others. As I gained independence and freedom in my later teen years and early adulthood, I became more involved in church. The Mesosystem. I grew up in a rural community with a lack of parental involvement. There were no real established mesosystem relationships. The environment was inconsistently positive and very negative at times. Since school was my outlet, I strived for academic excellence and successfully achieved it. School seemed to be the only sense of stability. The Exosystem. Outside agencies that developed policies and created public resources were an indirect benefit to me as an adolescent and young adult. During childhood, I was able to eat lunch at school, and enjoy extracurricular activities such as Campfire Girls, cheerleading, and Key Club. I was given accessibility to the basic needs that my parents could not afford such as cloths, food, and shelter. As an adult, several community resources helped my daughter and escape and terminate a domestically violent relationship. The Macrosystem. During adolescence I was exposed to abuse, neglect, and violence first hand and via the television. My father grew up in the south and was very racist toward certain nationalities and races of people. The cultural context consisted of low socioeconomic status (SES), poverty, and experiencing our Native American ethnic background and being exposed to several conflicting belief systems. I grew up on a culture where corporate punishment was an acceptable practice. The culture valued individuality, independence, and self-reliance. I grew up in poverty with a prevailing crime rate not as noticeable as it is today. Social norms included the overuse of antibiotics (McDonnell Norms Group, 2008), and the use of drugs and alcohol were socially acceptable. Chronosystem. A pattern of environmental events, transitions, and sociohistorical circumstances contributed to my development over my lifespan. Both of my parents lived disloyal and adulterous life styles. Overtime, there unhealthy and dysfunctional patterns of relating to each other resulted in a separation. My father died when I was 17 years old. My parent’s marriage legally dissolved at the time of my father’s death. My mother remarried multiple times. My sister and I were exposed to their dysfunctional lifestyle, which tremendously impacted our lives. I personally, transitioned through many of life events by experiencing two divorces, being a single-mother of four children for quit sometime, remarrying and adjusting to a blended family, the loss of my oldest daughter, and facing the social political arena at work. Part B – At-Risk Tree Metaphor The At-risk tree is an analogy that allows people to understand the range of issues involving at-risk adolescence (McWhirter et al, 2013). The soil of the tree represents the individual’s societal environment (McWhirter et al, 2013). The roots refer to family, school, and peer groups that connect the tree to the soil (McWhirter et al, 2013). The trunk represents the developing attitudes and behaviors of each child (McWhirter et al, 2013). The branches of the tree represent the attitudes and behaviors that lead to specific risk categories (McWhirter et al, 2013). The soil of my family growing up consisted of poverty, low socioeconomic status (SES), judgmental and racist attitudes, abusive and neglectful home environment, and conflicting belief systems. The three primary roots are family, school, and peer groups (McWhirter et al, 2013). My parent’s inability to raise my sister and me in a loving, secure, stable, and nurturing environment, and expose us to family conflict, abuse, neglect, lack of parenting, being emotionally unavailable, and an unstructured home environment contributed to my dysfunction and the at-risk behaviors in my life. The school system was unaware of our life circumstances and did not any support. My sister ended up dropping out and getting involved with drugs. I became sexually involved with my boyfriend at the age of 15 and became pregnant at the age of 16. My daughter gave me the drive to continue my education and succeed academically in order to provide her with a better life. I was withdrawn during my adolescence and teenage years. Although, I made intent to get along with everyone, I did not associate with everyone. The peer group I involved myself in strived for academic excellence and engaged in positive extracurricular activities. The trunk of the at-risk tree representing my life consisted of low self-esteem, and depression. The branches of at-risk categories in my life were high-school dropout, substance abuse, risky sexual behaviors, and suicide. I was at risk for teen pregnancy and became pregnant at the age of sixteen. I succumbed to sexual activity with one partner in high school that resulted in teen pregnancy. I was very fortunate that at risk behaviors did not escalate. My tree was broken and bruised and produced damaged fruit. Instead of running to quick gratification I learned to run to God. I found my value and security in Christ. My branches although bruised eventually healed and produced good, healthy fruit. It took a lot of effort, drive, motivation, will, and trusting God in the midst of temptation and hardship. I was fortunate to have a variety of Gardeners in my life from Christian counselors, law enforcement, human service workers, youth group leaders, Sunday school teachers, and church mentors who helped me redirect my lifestyle. I learned how to be academically successful, a loving, supportive, caring mother to my children, a hard worker of integrity, and to do the right thing when the wrong thing seems easier at the time being.