Accounting-Financial Statements free essay sample

Introduces the four financial statementsIncome Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows. Accounting as the language of business is discussed along with an introduction of the various users of accounting information. Financial and Managerial accounting are compared. The four ways to organize a business – proprietorship, partnership, limited – liability company, and corporation, are discussed. An introduction and contrast of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) is done. The Entity Assumption, Continuity (Going Concern) Assumption, Historical Cost Principle, and Stable – Monetary – Unit Assumption are explained. The accounting equation – Assets = Liabilities + Stockholder’s Equity is presented along with definitions and explanations of each component of the equation. A detail presentation of each of the four previously mentioned financial statements is given. Each account classification of the financial statements – assets, liabilities, stockholder’s equity, revenue, and expenses are thoroughly explained and examples of common account titles used are given. We will write a custom essay sample on Accounting-Financial Statements or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The process of evaluating a company through the use of the financial statements is shown. A discussion of business ethics in accounting decisions is done. An end of chapter summary problem emphasizes the preparation as well as understanding of the financial statements. An accounting vocabulary section explains all the new accounting terms. The End of Chapter Access Your Progress allows the student to determine how well he grasped the information presented in the chapter. Traditional exercises and problems solidify the student’s understanding of the material. Teaching Outline . Define a. Financial Accounting b. Managerial Accounting c. Contrast Financial and Managerial Accounting 2. Describe the users of financial information: a. Individuals b. Business Managers c. Investors d. Creditors e. Government Regulatory Agencies f. Taxing Authorities g. Nonprofit Organizations h. Other Organizations 3. Explain a. Financial Accounting Standards Board (FASB) i. Generally Accepted Account ing Principles (GAAP) b. International Accounting Standards Board (IASB) i. International Financial Reporting Standards (IFRS) c. Compare GAAP and IFRS 4. Define and discuss Accounting Principles, Assumptions and Concepts a. Entity Assumption b. Continuity (Going Concern) Assumption c. Historical Cost Principle d. Stable Monetary Unit Assumption 5. Introduce the Accounting Equation a. Define and discuss common account titles: i. Assets ii. Liabilities iii. Stockholder’s Equity b. Define and discuss common account titles; i. Revenue ii. Expense iii. Retained Earnings c. Discuss Paid in Capital and Dividends 6. Explain and Prepare the Financial Statements a. Income Statement b. Statements of Retained Earnings c. Balance Sheet d. Statement of Cash Flows 7. Use Financial Statements to evaluate business performance a. Explain the relationship among the financial statements 8. Ethics in Business and Accounting Decisions a. The role of judgment in making decisions b. Economic factors c. Legal factors d. Ethical factors Key Topics The financial statements are actually reports on how well or poorly a business performed during a specified period of time. Chapter one actually presents the four basic financial statements and other relevant information that is needed to adequately prepare the financial statements. First one must understand that the Financial Accounting Standards Board (FASB) develops the rules and guidelines in the United States that must be adhered to in preparing the financial statements. These guidelines are known as the generally accepted accounting principles (GAAP). The International Accounting Standards Board (IASB) develops the international financial reporting standards (IFRS) which are the international or global standards. Exhibit 1-3 gives an overview of the joint conceptual framework of accounting developed by the FASB and the IASB. However, the SEC announced that it will soon require all American companies to adopt the IFRS. This adoption is currently slated to begin the initial phase in 2014 with all companies on board by 2016. The adoption of the IFRS by all American companies will facilitate the process of comparing financial statements of like industries globally. Also, it will eliminate the need of many companies to prepare several sets of financial statements. Accounting is often labeled as the language of business and there are external as well as internal users of accounting information. Individuals, investors and creditors, regulatory bodies as well as nonprofit organizations are just some of the noted users of the accounting information. The accounting information is expected to be accurate as well as timely in order to satisfy the need of the users. There are two different types of accounting that is needed by the users. They are Financial Accounting and Managerial Accounting. Financial Accounting primarily provides information to the external users and managerial primarily serves the internal users. This information is used in each and every type of business organization. There is the sole proprietorship, partnership, limited liability company, and the corporation. Each of these businesses differs as far as the form of ownership and other accounting details however, each is dependent on accurate and timely information in order to operate at the optimum level. There are some key accounting principles, assumptions, and concepts used in adequately preparing the accounting records. The first one discussed in this chapter is the assumption entity. This is the underlying assumption, which can be taken by the users of the financial statements, that a business is a separate economic entity. Each business is treated as a separate and distinct entity to enable the accountant to adequately measure the financial performance of the business. The Continuity (Going Concern) Assumption is also discussed here. This is the assumption that the business will continue to exist long enough to use the existing assets for their intended purpose. If the business does intend to continue to operate and employ the assets as intended, it does not have to be disclosed in the financial statements. However, if there is an intention not to continue to operate it must be disclosed somewhere in the financial statements. The Historical Cost Principle is presented such that one will understand that actual cost is used as the valuing system for all accounting transactions. Actual cost is verifiable as well as unbiased and therefore used to insure that the accounting records are prepared in a relevant as well as reliable manner. The Stable Monetary Unit Assumption is also presented in this chapter. This is the assumption that the purchase power of a dollar does not fluctuate. That is, one can purchase the same amount with a dollar today that he/she could a year ago. This assumption allows the accountant to ignore inflation and add or subtract dollars from varying years without adjusting for inflation. This is sometimes difficult for students to understand because they have seen inflation as well as lagging economies however, the professor can assure the student that if needed there is a system developed to reliably compare statements from varying years. That system, however, is taught in upper level accounting courses. After developing an understanding of this material the student is then introduced to the Accounting Equation. That is: Assets = Liabilities + Owners’ Equity. It is imperative that the student understand the importance that this equation plays in preparing the financial statements. This equation presents the resources of a company as well as the claims on those resources. One must also note that this equation must be kept in balance at all times. Assets are presented as economic resources of the entity that are expected to be of future benefit. These resources have two types of claims against them: liabilities – outside claims and owners’ equity – insider claims. See exhibit 1-4 to help present the fact that the two sides must equal. The influence on stockholders’ equity by, paid-in capital, and retained earnings must be explained. Also, the manner in which revenue, expenses and dividends effect retained earnings should be explained. Remember to stress that dividends do not affect net income. They are not subtracted from revenue to determine the net income. Rather, they are subtracted from retained earnings. The financial statements are now to be presented. The Income Statement is the also referred to as the statement of operations because it measures the operating performance. It reports the revenues earned as well as the expenses incurred during a specified period of time. The expenses are subtracted from the revenue to determine the net income/loss for the accounting period. Net income is said to be the single most important item in the financial statements. The Statement of Retained Earnings is prepared after the Income Statement because the net income/loss from the Income Statement is needed to prepare the Statement of Retained Earnings. Retained earnings are simply the portion of the net income that the company has kept in the business. The Statement of Retained Earnings shows the changes that occurred in the retained earnings during the accounting period. Be sure to note that the net income is added to the beginning retained earning balance and the dividends are subtracted in order to determine the ending retained earnings balance. The Balance Sheet is prepared after the Statement of Retained Earnings because the ending retained earnings balance is needed to prepare the Balance Sheet. Statement of Financial Position is another name given to the Balance Sheet because it actually measures the financial position of a company. This statement reports on the assets, liabilities, and stockholders’ equity of a company. A good way to help the students understand the information given by the Balance Sheet is to tell them that it gives a quick snapshot view of the financial status of the company on one day. That day is generally the end of the accounting period. The sum of the assets is expected to equal the sum of the liabilities and the stockholders’ equity. See exhibit 1-9. The Statement of Cash Flow measures the cash receipts and payments. This statement reports on cash flows from three major activities: operating activities, investing activities, and financing activities. The net increase/decrease in cash from these three activities is then determined and added to the beginning cash balance to get the ending cash balance. In the financial statement conclusions it is important make sure the students know the purpose of each financial statement. It is also important that the students know the order of preparation as well as the formulas for each financial statement. Good business requires decision making, which in turn requires the exercise of good judgment. Making good judgments in business in general and accounting in particular should take into account not only economic, but legal and ethical dimensions as well. The last section of the chapter presents an ethical decision making model that is used consistently throughout the rest of the book. Use of the model emphasizes that good decisions are not always based just on the basis of how much money a company can make immediately.

The Renaissance Courtier essays

The Renaissance Courtier essays The Renaissance Courtier was the ideal man. He was very knowledgeable in everything he did. He was muscular and athletic and knowledgeable of all sports, yet he had an appreciation for the arts. He was familiar with all exercises and forms of martial arts. He knew how to use all types of weapons while standing or on horseback, and knew what type of weapon to fight with in different situations. He was well schooled and knew how to read Greek and Latin and read technical language. He was musically inclined and played a variety of instruments for his own amusement. At dances, he was a commendable dancer. The Courtier also liked and was completely loyal to the prince. The Renaissance Courtier had a quiet confidence about him. He didn't walk around the village and gloat about all of his accomplishments, but everyone still knew what he could do. He was very knowledgeable but very content about it. He made everything look effortlessly, but secretly he practiced with a passion to be accomplished at each skill. Basically, there was nothing this guy couldn't do. The Renaissance Courtier was a good friend to all and he got along with everyone. He stood up for others and never put people down. He wouldn't talk about people behind their backs. He did nice deeds and didn't ask for anything in return. He also didn't contradict others. He knew when to express himself and when to be quiet. He was also serious, but he knew how to take a joke. Because of this, he was respected by noblemen and countrymen. During the time of the Renaissance Courtier, the working class did all the laborious work. Basically, the nobles concentrated on perfecting their minds and bodies. Life in the castle was one of cerebral challenges, of continuous education, and a constant search for amusement. Because of the Renaissance, people made time to appreciate the arts. Unlike the countrymen who toiled from dawn to dusk, the Courtier filled his day with classes, discussi...

The impact of relationship between rape victims and men Essay

The impact of relationship between rape victims and men - Essay Example Social stigma as a form of secondary victimization also continues to haunt the rape victims as they move on with their lives after the attack. White & Robinson-Kurpius’ (1999) study revealed that men continued to subscribe to the mythology associated with rape that women/victims are culpable for what had happened to them because of the way they are dressed, their behavior, type of work or sexual experience (p.993). These were then used to rationalize or justify or absolve the acts of the aggression. Victims of sexual assaults experience a range of short and long-term effects such as anxiety and depression (Harris & Valentiner, 2002, p.286). Also associated with the sexual violence various forms and symptoms of post-traumatic stress disorder (PTSD) in majority of the victims. In addition, victims developed problems in interpersonal relationships and social functions (p.286). Victims of sexual violence develop interpersonal functioning problems especially when their pre-traumatic schema differed from the post-traumatic experience. The victims generally avoid sexual activity primarily because they developed a basic distrust towards other people and a misconception and belief in â€Å"random distribution of events.† All these, in addition to a general feeling of discomfort in resuming sexual activity contribute to the reluctance of rape victims to resume normal social relationships (Harris & Valentiner, 2002, p.302). Harris & Valentiner (2002) also noted that extreme self-paranoia is a consequence of â€Å"beliefs that the world and its inhabitants are harmful and that unfortunate events are distributed in a random pattern.†(p.302). Trust is a factor that is lost and the victims usually perceive other people as untrustworthy and dangerous. Self-blame contributes to reduction of self-esteem and most would perceive themselves as â€Å"socially

Foreigners Changing China, 1850-1980 Essay Example | Topics and Well Written Essays - 1750 words - 2

Foreigners Changing China, 1850-1980 - Essay Example 1 The Chinese were even more ashamed by having to let go of legal jurisdiction over segments of these port cities and over foreigners living in China. Chinese were actually ruled out from amenities and areas managed by foreigners. The Chinese were furthermore compelled under the treaties to enable Western Christian missionaries to proselytize in the inside of the nation. Between the first primary battle, the Opium War of 1839-42, and the early 1900s, the British, French, Germans, Americans, and Japanese competed for "spheres of influence" within China until it absolutely was susceptible to getting "carved up just like a melon." A string of natural calamities (drought and famine) and non-natural adversities (particularly floods from eroding water-control functions, made a whole lot worse by over-reclamation of the wetlands, lowlands, and hill slopes which were essential to handle water runoff) strike China in the late 19th century. The weak point of the country and the disturbances of the overall economy on account of the Western existence left China struggling to make available its massive population. A number of rebellions took place across the nation. The Taiping (185l-1864), Nian (Nien) (1853-1868), Moslem (1855-1873), and Boxer (1898-190l) rebellions all occurred in the second section of the 19th century. In the course of the Taiping Rebellion, rebel factors managed a sizable part of China, and set up their capital in the town of Nanking. The potential of the central government was more destabilized as army power was delegated to the provinces to manage these rebellions. 2 Since the onset of 20th Century, China was considered one of the most popular growing marketplaces for international investment. One approximation of whole international budget put into China in 1938 place it at $2.5 billion, third behind India and Argentina as a focus of creating market investment,

Rhetorical analysis of Sweatshop Oppression Essay

Rhetorical analysis of Sweatshop Oppression - Essay Example In the opening paragraph, Ravisankar says that we are all â€Å"poor college students† (87). Through these words, Ravisankar conveys the message that despite our formal education, we fail to understand the relation between our tendency of low-cost consumerism and the poor wages the employees get in those sweatshops. In other words, ‘we’ are placed first in the list of culprits by Ravisankar. Thereafter, one can observe the use of pathos by Ravisankar. He says that the employees in sweatshops ‘are forced to work 70-80 hours per week making pennies per hour’. In addition, there are ‘unsanitary bathrooms, poor ventilation, and extreme heat upward of 90 degrees’ (86). Evidently, this description sufficiently informs the readers about the pathetic situation prevailing in such sweatshops. Thereafter, Ravisankar depends on logos to disprove the claim that the fight against sweatshops has adverse impact on the poor in developed countries as companies change their locations when there is opposition from labor right activists and trade unions. Here, Ravisankar uses the logic that trade unions and labor right activists are not against the location of the companies but against the inhuman activities prevailing there. He alleges that the companies shift their location because they want to find cheap labor in another location. From the very beginning, one can see the use of ethos. Throughout the essay, he relates sweatshops with the inhuman situations in the said companies. At first, he says ‘we’ are responsible for this inhuman condition as we are crazy about ‘low-cost’ products. Thereafter, he describes how pathetic is the condition of employees in such sweatshops. After contradicting the claim that anti-sweatshop campaign adversely affects the poor workers, he asserts that the companies are the ones to be blamed. It is their zest for excessive profit that creates such a situation. Now, as ‘we’- ‘the poor

The Difference Between Training And Development

The Difference Between Training And Development According to the text, it can be seen the distinction among training and development, such as description base on the case make us enable to acquire a better perspective about the meaning of the terms. Training refers to the imparting specific skill with the acquisition of knowledge in order for a person to carry out in a specific task or job. Also with the training process there are some advantages that bring on into a company such as: Improving class and amount of employees in their output Increase the ownership in the businesses, creating on them a stronger link with the company (Tesco) Becoming more organized, productive and flexible and more able to face new needs in internal and external situations Makes feel the employee more loyal, committed to the organization by educating him about by culture, philosophy and policies from the organization. Coming out with new abilities and skills in all employees such as empower staff, better standards. Development it is more about helping the person grow and extend their abilities; refers to the learning opportunities designed to help employees to grow (K. Aswathappa 194p) It can be seen that in tesco as an example they share responsibilities among training and development, because each trainee is responsible for his or her own development, causative to their personal development. Also the development its a process that work out together between employee and managers, creating an interaction where the manager its the one that will help the employee to achieve certain goals, but also more responsibilities on the trainee. In the development process are more focus in the personality of and individual, where its continuous, generating an internal motivation where the people will be ready to meet his future needs. It is very important to analyze that tesco adopts the needs of the customers, reading then in the way that they could satisfy them, giving them what they want. In this way its important to see, how tesco is expanding and having more diversity in their merchandise trying to provide to the customers in all the ways, such as airlines, banking, electrical goods, insurance, and so on. Also they are creating the possibility t give them the possibility of one stop shopping, get whatever they want (the times100, 1 case study) So because of the widening markets that they have, its very important that they need to have a well trainee staff that can recognize the needs of their customer. Also with the training, they improve the knowledge and their skills for the job making for them a muck more qualify worker than can be able to provide the best service. As every body now tesco is a very large company, that is making a lot of openings every day, and where all their store are not located in the same areas, and does not have the same customers, for this reason they use the market segmentation to identify, analyze the market, therefore they can realize what is the demand and the goods that the customer want getting this from the customer profile, with this they can be ahead to see what they would need and what kind of employees will fit more or even what training the will need to provide to be more productive in the businesses and give the best service. 3.0 METHOD LIST THE METHODS OF TRAINING CARRIED OUT BY TESCO. DESCRIBE HOW TRAINING NEEDS ARE INDETIFY Tesco offers two different training methods, which give the possibility to then employee to explore their abilities and take the best for it. On the job training: this is by the far the most important training method, under this method training takes place in the normal work location, he new employee its allocate to a specific job, he or she its instructed by an experience worker or by a special supervisor who explain him how the things work, with this method the employees does not only learn how to work under guidance also produce goods, its inexpensive, also relate the employee with the environment in the workplace (P C Reddy, P C Tripathi 196p) In tesco there are some steps that it will be describe: Shadowing: working together with the managers, learning how to do the things Coaching: trying to help the people out into situation of any kind to work thought to get some solutions. Mentoring: guide and advise new employees Job rotation: basically is when the employee has the opportunity to move around into the different branches to get new skills and get more experience. Also this method give some advantages to the company like: cheaper than others method to the company. Manager can observe the improve of the employees and also can solve issues The employee during the training period is producing goods or working, so its productive for the company. The employee can show what she or he learns and put that in practice. Off the job training: its more focus in training in specific skills or for the individual development in certain areas such as, team building, communication and so. Also it is provide with some external courses that brings the opportunities to tescos staff the possibility to learn and gain more knowledge from expert and professional people. This method is compose by an: induction start from day one, and its when the managers introduce them to business showing them how its compose, targets etc, giving them the opportunity to learn quickly about the company. According to tesco needs, is a company that is expanding their businesses all around the country and also around the world and analyzing and reading the profile of their customer give them the chance to be ahead while process of marketing, In the other hand the company looks for people with different skills and abilities to be more competitive and deliver a better performance with innovation and new products. With the idea of hire people of different backgrounds, show to the people that tesco is a place where everybody can fit and also expose to the people that is a place where they can fin people from everywhere that can bring some ideas, get closer to the people giving them a nice service make them happy to have them back. 4.0 COMPARISON ANALYSE TESCOS METHOD OF DEVELOPING ITS EMPLOYEES.CONSIDER THE STRENGTHS AND WEAKNESSES OF SUCH A PROGAMME. As is well know tesco has development programs that help people out to get involve in the company and is base of this points: -According to the strategy of the company and what they needs are, they concur to create ways to achieve those aims. -Also another important point is the attendance at those courses that the employee is in, it is very important being that because is easy to get in use to with the work environment. -Recording the performance of the employee makes much more easier to see their improve in the process, giving to the manager or guide -With the advises of what they have done, its helpful in the way that it can be uses as a re feeding for the employee to realize how are they doing right or wrong. So with this method the company provide full support to all the employees, in all the topics and areas, because as they said Recruiting new staff its more expensive than retaining new staff (the times100, 2009,Tesco case study) It can be said, development programmers also usually includes elements of planned study and experience, and frequently supported by a coaching or counseling facility (D, Nickson, 154p). Following this it can be seen that this method has some strengths and weaknesses that help in the process of the employee to success or to fail, whether the companies can provide the all program but also depends on the employee, according to this it will be show the characteristics: Gives the opportunity to the employee to get growth in abilities of leading, managing, and working in the shop whit the advantage to get operation skills. Offer to people apprenticeship or encouraging the studying or planning for a qualification whilst at work (Tesco) With this program their employees could be more productive and valuable to the company in long term, whit this actions, they can give secure and confident to their employee, showing them that they are important for the company and motivating them, so they will understand how useful they are for the company. Helping the people to learn much more quickly how to do the jobs guiding them. Improve the performance of the employee at work keeping them update with all the new staff. Also this can be a good way to attract good workers, that ones nice and good work expectations But in other hand this program has some disadvantages that can be attach to this plan such as the budget that they have to spent, because those programmers could be out of their, or in the other they might have the problem that people would not sing in the courses making the company just waste the money. Mix of knowledge, as all now development is the process to help people to grow and extend their abilities, but people can bring their old baggage so that could create misunderstandings with the others, implementing their old or previous knowledge that might fit or not in the new place. Time, it is a factor that is important to remark, being an essential part of any process , because some companies are not able to wait until the employees learn, understand and get ready, so it will become a fight against time, so does it play a significant role. 5.0 BENEFITS EVALUATE THE BENEFITS FOR TESCO IN PROVIDING A STRUCTURED TRAINING PROGRAMME.TO WHAT EXTEN DO YOU THINK THE TRAINING HAS ACHIEVED A RETURN ON INVESMESNT. Tescos programs have been created with the aim of train and develop their staff, and with it, gives the chance to monitoring and evaluated their process according to their performance. As it can be seen this method bring the opportunity to see how the performance of the employee is, giving to them a better and solid feedback providing more order a better focus aim and also construct a better confident in the employee making them aware of their performance. Also in the way that with this process they can measure and analyze better what they have done in al their activities such as activities plans, personal development plans, and so. More over about this gives the chance to expand their view and have a wide vision in the way that other department can give a feedback, so they can improve and do better performance in the case that they might need. Has interaction between management and employee during their training giving them the possibility to express themselves. The aim of training its t improve knowledge and skills in an individuals changing their attitudes, it is one of the most important potential motivators, with it can lead to so many benefits in training(J. Mullins 489P) such as: Motivate the staff, raising their confident and commitment the more to the company, obtaining from them a better performance. Give them the chance to have a career progression also with the felling of personal achievement, so the training will provide them with the chance to get recognition and also progress and see what they have done. Helping them out also to progress and develop their abilities, skills and knowledge by giving them the right tools. Its morally wrong to give a leadership role without some of training wring from them and those who work with them J.Adair. The path to leadership I do think that all companies do the training with the aim invest in themselves and also in people, as it can be seen that now everything and markets are more competitive they need to make the difference, and how this can be possible? By giving them the opportunities to improve, be better, teach them, and after all evaluate them and use what they have learned, making all the process go trough. So I do think that afterwards the training process is when the company will see the results for all what they have done for their staff that later on will give back with their job and productivity. 6.0 CONCLUSION to summarized this report it can be seen that tesco and any other company needs to have the right training being that is an important lever to bring improvement, changes to the company and staff. Also it can be seen how tesco focus in their staff trying to provide to them the best and the most qualify training with the aim of expand their business but also with the concern that first need to have the right people, to the right job at in the right moment, and how this can be possible, whit the right an adequate training and development program. 7.0 REFRENCES Aswathappa, K (2005) Human resource and personal management. Mc Graw Hill. (pp195) P C Tripathi P N Reddy (2008) Principals of management, Mc Graw Hill (pp196) D Nickson (2002) Human resource management for the hospitality and tourism industries, Elsevier (pp 154) Tesco(2009) How training and development support business growth The time 100, 2009 L J Mullins (2009) Management and organizational behaviour Prentice Hall, (pp489,)

osmosis :: essays research papers

Aim: The aim of this experiment is to investigate the movement of water into and out of plant cells by osmosis. The cells chosen for study will be taken from potato tubes as they provide a ready supply of homogeneous material. I did the investigation in two parts, the first part of my investigation was my preliminary investigation and then I did my official investigation. In both of my investigations there are several similarities, such as fair testing, variables, key variables, reliability of evidence and safety precautions. In both of my investigation there were obviously some differences which were in the method, apparatus, results and means of measuring etc. Essential Background Reading Osmosis is the diffusion of water molecules across a partially permeable membrane from a high concentration of water to a low concentration of water. Movement of substances takes place through the cell membrane, which separates the different substances in the cell from its surroundings. This type of membrane allows small molecules such as water to pass through it, but it denies entry to large particles to pass. This membrane is called a partially permeable membrane. The amount of water inside a cell is called water potential. Turgor is the name given when osmosis takes place between the cytoplasm and the solution outside the cell. This happens when a plant cell is placed in a high concentrated solution of water, water then passes through the cell wall, the cell membrane, and the cytoplasm and into the vacuole. The increased pressure of water inside the vacuole is called Turgor pressure. Then the cell becomes turgid. Plasmolysis is the opposite of turgor. This happens when plant cells may be placed in a less concentrated solution of water, although this is very unlikely to happen in nature. Water passes out of the vacuole, the cytoplasm, the cell membrane and the cell wall and into the solution outside the cell. The pressure of the vacuole on the cytoplasm decreases until the cytoplasm pulls away from the cell wall. Diagrams I have illustrated the diagrams of turgor and Plasmolysis on a separate page. Fair Testing This is when the result is only related to the variable being tested. For e.g. if there are six variables, five variables must be kept identically the same and only one is changed/tested to see how this affects the outcome. This is ensuring that this investigation shall only be testing one variable (Key Variable).

Constitution Timeline Essay

Our founding Fathers had a vision in mind when writing the Constitution to ensure all citizens of the United States were treated equally and fairly. The Constitution was also to place rules and guidelines in place so that not one person or government politician would have full control. It was to be a country for the citizens’ where they have a voice in what takes place and in the way it is managed. There were many items that influenced the Constitution and had a significance that contributed to it. I’ll start with the Magna Carta. The Magna Carta was an English Charter that was issued in 1215. Its purpose was to limit government authority. It is considered one of the most important documents in the establishment of democracy; its influence is clearly seen in the United States Constitution and Bill of Rights. (GCU, 2012) The Magna Carta also represented several ideas, one in which is the significant innocent until proven guilty. Others include; right of individuals to know the charges filed against them, right to judgment by peers before imprisonment, and right to be represented by an attorney. The Magna Carta is evident in the Constitution by the limiting of government authority. It was the founding Fathers purpose to not let any one person or political group have complete control. But, to include the citizens in the say of how things worked and were ran. Second, is the Mayflower Compact which was issued in 1620. It was the first governing document that was passed because settlers agreed to abide by the rules of the government. It consisted of two essential elements; it reveals the promise that America, as it develops, is to be built upon Christian principles and a government of law, not men. It enjoins upon the government to enact constitutionally equal laws, ordinances, acts, constitutions and offices, from time to time, as shall be thought most just and convenient for the general good of the people. (Digest, 1951) The Mayflower Compact came about by the settlers coming over on the Mayflower, when they realized that the earlier settlers had failed when it came to guiding their developments. The settlers wanted to be successful in their developments and be fair to everyone; by treating everyone equally. Its contribution to the Constitution is the Christian faith and the equality of all people. Without this, we may be treated differently by the amount of money we make or even because of our race. This ensured everyone the same opportunities in our country and rules to live by. Third, is the Declaration of Independence. It was passed in 1776 adapting resolutions of endorsing independence. It all started from the French and Indian War, the British Parliament wanted the colonists to pay for the war. The colonists however believed that they should not have to pay taxes in which they did not believe in. The colonists wanted to voice their concerns but were denied by the British Parliament. From this, came the revolutionary cry No Taxation without Representation. This is when a committee of 5 was formed and the Declaration was formed. It declared all colonies free from the British Parliament and declared all colonies to be free and independent states. The most radical idea advanced by the American Revolutionaries was the proposition set forth in the Declaration of Independence that â€Å"all men are created equal, that they are endowed by their Creator with certain Unalienable Rights, that among these are Life, Liberty, and the pursuit of Happiness.† (Mintz, 2012) Its contribution to the Constitution is the free and independent states along with the separation from British Parliament. Without this, we probably would not have our 50 different states. We would more than likely still be running and operating with the British Parliament as one big nation. This allowed colonists to be individualized, independent, and free to set their own government rules and regulations. Fourth, is the Articles of Confederation. It was signed in 1777 and was the first governing document of the newly formed nation. This turned the colonies into a confederation. The articles explained individual states rights; defined the rights of the central government; and declared the Articles could only be changed with ratification of all state legislatures. (GCU, 2012) It also specifies how the national government is to operate. Under the Articles the states were more powerful than the central government, which consisted only of a Congress. Each state had one vote in Congress, with that vote determined by a delegation of from two to seven representatives. Though the Congress had the authority to regulate foreign affairs, wage war, and maintain the postal system, it had no power to levy and collect taxes or regulate interstate commerce. (West 2005) The contribution to the Constitution is defining the rules and regulations of the government. Without rules and regulations, many states would have been run not equal or even without any rules. This would cause many states to be a mess and not have regulation. These articles played a huge part in how our government runs today by giving different members of Congress votes and not having a certain group where they can run everything. Last, is the Federalist Papers. These were papers written between 1787 and 1788 arguing for the ratification of the Constitution that was published in newspapers. There were approximately 85 papers written by John Jay, James Madison, and Alexander Hamilton. All three of the authors drew from their extensive experience in national politics and the military and diplomatic struggle for independence. Their purpose was to clarify and explain the provisions of the Constitution, expounding its benefits over the existing system of government under the articles of confederation. (West, 2005) There were 3 influential articles that included: strong republic and addresses how to guard against factions, establishes separation of powers and introduces the idea of checks and balances, and expressed opposition to what eventually became the Bill of Rights. The contribution to the Constitution is probably the most influential from these papers. All of them were influential and resulted in the 9th and 10th amendments to the Constitution. There were many factors that played a major role in the development of our nations Constitution. These listed above were only a few but many were the most influential. I personally am thankful to live in a country that has rules and guidelines and allows us as citizens to be a part of the voting process. It is our right to vote and have a say in how we think our money should spent or how things are ran in our state. Regardless of which law passes or fails, we are all treated equally in the eyes of the law and are all here because our founding Fathers took the time out to create a document that laid out guidelines for us and many generations to come to live by. In the words of Washington, â€Å"Let us Raise to the standard to which the wise and honest can repair; the rest is in the hands of God.† (Digest, 1951) REFERENCES Grand Canyon University. (2012). Retrieved November 29, 2012, from POS 301 Lecture 1 Notes: www.gcu.edu THE MAYFLOWER COMPACT. (1951). Congressional Digest, 30(6/7), 171-172. Mintz, D. S. (2012). Digital History. Retrieved November 29, 2012 , from Declaration of Independence: http://www.digitalhistory.uh.edu/disp_textbook.cfm?smtID=3&psid=149 â€Å"Articles of Confederation.† West’s Encyclopedia of American Law. 2005. Retrieved November 30, 2012 from Encyclopedia.com: http://www.encyclopedia.com/doc/1G2-3437704858.html â€Å"Federalist Papers.† West’s Encyclopedia of American Law. 2005. Retrieved November 30, 2012 from Encyclopedia.com: http://www.encyclopedia.com/doc/1G2-3437701784.html

Chemistry is Life! essays

Chemistry is Life! essays Most people have chosen to write their essay about how chemistry has played an important role in everyday life. I have chosen to ask, how doesnt it play a role in everyday life? The simple fact is that chemistry plays an important role in every persons daily activities from the moment were born. So what role does chemistry really play in everyday life? Well, this involvement usually begins first thing each morning. Most people wake up to an alarm or radio. These common household items contain batteries, which make them very chemically dependent. These batteries contain positive and negative electrodes. The positive electrode consists of a carbon rod surrounded by a mixture of carbon and manganese dioxide. The negative electrode is made of zinc. Chemistry plays an important role in the discovery and understanding of materials contained in these and many other common household items. Things like household cleaners and water purification systems are vitally dependent on chemistry. Without chemistry something as simple as scrubbing a toilet without fear of severe burns or small explosions might not be possible. Next, though it isnt widely known, chemistry is also heavily involved with the manufacturing of things such as makeup and soap. Each time you bathe you are witnessing chemistry at work. Chemicals such as cetyl alcohol and propylene glycol are typical ingredients in the soap used to wash your hair and skin. Without chemistry, these materials (or combinations of these materials) might be hazardous or might not exist. The chemical coloring agents used in makeup and nail polish would not be possible without an understanding of the chemicals involved. Almost anything you do during the course of a normal day involves chemistry in some way. The gas and tires in cars we drive, the makeup we put on our faces, the soaps and cleaners used everyday, burning wood or other fossil fuels, chemistry is all around y...

How to Make Your Own Invisible Ink

How to Make Your Own Invisible Ink Making invisible ink to write and reveal secret messages is a great science project to try, even if you think you dont have the right chemicals. Why? Because just about any chemical can be used as invisible ink if you know how to use it. What Is Invisible Ink? Invisible ink is any substance that you can use to write a message that is invisible until the ink is revealed. You write your message with the ink using a cotton swab, dampened finger, fountain pen, or toothpick. Let the message dry. You might also want to write a normal message on the paper so that it doesnt appear to be blank and meaningless. If you write a cover message, use a ballpoint pen, pencil, or crayon, since fountain pen ink could run into your invisible ink. Avoid using lined paper to write your invisible message for the same reason. How you reveal the message depends on the ink you use. Most invisible inks are made visible by heating the paper. Ironing the paper and holding it over a 100-watt bulb are easy ways to reveal these types of messages. Some messages are developed by spraying or wiping the paper with a second chemical. Other messages are revealed by shining an ultraviolet light  on the paper. Ways to Make Invisible Ink Anyone can write an invisible message, assuming you have paper, because body fluids can be used as invisible ink. If you dont feel like collecting urine, here are some alternatives: Heat-Activated Invisible InksYou can reveal the message by ironing the paper, setting it on a radiator, placing it in an oven (set lower than 450 F), or holding it up to a hot light bulb. To write the message you can use: Any acidic fruit juice (e.g., lemon, apple, or orange juice)Onion juiceBaking soda (sodium bicarbonate)VinegarWhite wineDiluted colaDiluted honeyMilkSoapy waterSucrose (table sugar) solutionUrine Inks Developed by Chemical ReactionsThese inks are sneakier  because you have to know how to reveal them. Most of them work using pH indicators, so when in doubt, paint or spray a suspected message with a base (such as sodium carbonate solution) or an acid (such as lemon juice). Some of these inks will reveal their message when heated (e.g., vinegar). Examples of such inks include: Phenolphthalein (pH indicator), developed by ammonia fumes or sodium carbonate (or another base)Thymolphthalein, developed by ammonia fumes or sodium carbonate (or another base)Vinegar or diluted acetic acid, developed by red cabbage waterAmmonia, developed by red cabbage waterSodium bicarbonate (baking soda), developed by grape juiceSodium chloride (table salt), developed by silver nitrateCopper sulfate, developed by sodium iodide, sodium carbonate, potassium ferricyanide, or ammonium hydroxideLead(II) nitrate, developed by sodium iodideIron sulfate, developed by sodium carbonate, sodium sulfide, or potassium ferricyanideCobalt chloride, developed by potassium ferricyanideStarch (e.g., corn starch or potato starch), developed by iodine solutionLemon juice, developed by iodine solution Inks Developed by Ultraviolet Light (Black Light)Most inks that become visible when you shine a black light on them also would become visible if you heated the paper. Glow-in-the-dark stuff is still cool. Here are some chemicals to try: Dilute laundry detergent (the bluing agent glows)Body fluidsTonic water (quinine glows)Vitamin B-12 dissolved in vinegar Any chemical that weakens the structure of paper can be used as an invisible ink, so you might find it fun to discover other inks around your home or lab.

Use of Deadly Force Criminal Justice Research Paper

Use of Deadly Force Criminal Justice - Research Paper Example NMSP shooting case, it presents unethical police operation that leads to firing a minivan with five kids when Ferrell, the driver failed to follow orders. Whichever the case, this paper uses these incidences to manifest of total disregard of Federal Standards in using excessive force. It is recommended that the police use safer arrest strategies that include loudspeaker notification to surrender and vibrant intelligence information sharing. Besides, the use of temporary visual-impairing strategies when making an entry into a private property suspected to harbor criminals, or narcotic suspects should be put into the police to lower misuse of deadly force. According to U.S Armed Forces, deadly force refers to legal body harm against a suspect or convict that a law enforcer is allowed to use in extreme condition (Halpern & Snider 2012). The enforcement of this disciplinary principle, occasionally, causes bodily harm or even death. Notably, the law provides its users as a means of last resort. In addition, use of deadly force should be intelligently applied to avoid legal suits and potential penalties. The law provides for its use when a person question is a considerable threat to those around. In the wake of increasing in civil rights activism, the deadly force application has continually brought into sharp focus. For instance, Calvo, predicament and the New Mexico Shooting of October 18, 2013 continues to elicit a mixed reaction among different legal experts. One of the most debatable applications of deadly force principle is the Calvos case and Special Weapons and Tactics (SWAT) operation. As Murphy, a member of Calvos family later recalls the men in black had pointed a gun to him while he peeped through the window (Broome 2011). While, the law provides this team to practice deadly force strategy in combating heavily armed criminals, the debate for its action against Calvo continues to stir heated debate. Certainly, Calvos family just like any other family was

Intelligence with Educational Teaching Research Paper

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