The Miners Strike 1984 Essay -- British Coal, Margaret Thatcher vs Tra

Throughout the century British coal had become increasingly costly and difficult to mine. Nationalization in 1948 had not altered this. Indeed, there was a case for saying that lack of government investment since that date had added to the problem. For some time Britain had been importing coal from abroad. With the exception of few pits producing particular types of coal, British mines by the 1970s were running at loss. When Margaret Thatcher became Prime Minister the first thing she wanted to do was limit union power. She felt that union power use to nationalized industrial monopolies resulted in poor service at exorbitant cost to the taxpayers. She pointed to inefficient work practices, over employment and restrictive employment conditions such as the all union closed shop. The Thatcher government declared its unwillingness to put further public money into an industry which had little chance of be able to recover its place in a competitive market.The policies of this government ar e clear to destroy the coal industry and the NUM Union leader Arthur Scargill. B...

Apple Computer, Inc. Essay -- Corporate Profile

When Steve Jobs started his computer building business some many years ago, I wonder if It had dawned on him that so many papers and textbook articles would be written about his company and how he and his company orchard apple tree did busy. Apple has been on the cutting edge of so many different ideas and has truly changed how the business world turns. When performing an internal scan of Apple and looking at the companies strengths and failing three categories rise to the top. These categories are Apples Structure or to put it into other words it is a review of Apples chain of command. Really, it is who reports to whom and when reviewing the top focussing and some of the personal that are sitting on the board of directors? In 1985, an executive from PepsiCo came to Apple and took over the title of CEO from Steve Jobs. Jobs still remained with the Apple and became the juvenile CEOs mentor. This lasted until there was a power struggle between the two, which lead to the board directors of Apple, and the CEO agreeing to avoid Jobs risky plan for Apple emerging at that time. This difficult battle ended with Jobs leaving Apple. Fromm 1990 to 1993 the company underwent several CEO changes and many of the top management thought it would be best for Apple to merge with a competitor but after no merge took place many of the top executives left Apple. By 1996, the structure of Apple as in complete disarray and the company seemed to be doomed. However, Apple was sinking and was looking for a lifesaver and Steve Jobs was on the side of the pool with NeXT a company he formed after leaving Apple. NeXT began to breathe life back into Apple after the merger. By the 2006, Apple was very made and breaking new ground on technology, which w... ...apple-supplier-in-china-pledges-changes-in-working-conditions.htmlJarboe, K. (2011, January 18). Apples assets. Retrieved March 26, 2012, from The Intangible Economy http//www.athenaalliance.org/weblog/archives/2011/01/ap ples_assets.htmlLeander, K. (2008, March 18). How Apple Got Everything Right By Doing Everything Wrong. Retrieved March 28, 2012, from WIRED clip 16.04 http//www.wired.com/techbiz/it/magazine/16-04/bz_apple?currentPage=allMeyer, C. (2012, 02 19). Apple Business Strategy 2012. Retrieved March 25, 2012, from Working Wider http//www.workingwider.com/strategic_innovation/apple-business-strategy-2012/Tobak, S. (2011, March 02). Inside Apples Cult-Like Culture. Retrieved March 20, 2012, from Business Insider http//articles.businessinsider.com/2011-03-02/strategy/30029743_1_apple-employees-apple-headquarters-apple-manager.

Dealing With Drugs :: essays research papers

My mother knew sports were the most important thing in my life. She tried to rehearse my love of sports to keep me away from medicates. She told me drugs would keep me from acting at my best when I played football.But I had been reading the sports page since I was a little kid. I knew some of the best athletes in America were utilize drugs. Guys who could run a hundred yards in less than ten seconds were using drugs. They were doing great. Drugs werent hurting their performance. So I didnt payment any attention to my mothers warnings, and I started using drugs when I was fifteen (qtd. in Perkins and McMurtrie-Perkins 25-26).On the weekends, there is at least one ships company planned. Teens will find someway, no matter what to make water every drunk or high. Many will lie, steal, or cheat so they can use. roughly teens even spend an entire day trying to obtain their drugs of choice. Although legion(predicate) teens dont use drugs because it is unacceptable, there is an incr ease in drug use among teens today, because sports athletes, movies, and music make it appear acceptable.It is true, of course, that athletes will and do get reprimanded for the use of drugs, but many still run the risk, and dont get caught. They either use substances that are illegal in the sport or on the street. Steroids were first used by the Germans in World War II, then the Soviets started using them in sports in the late 1940s(Cox). It debatems that if an athlete gets caught with drugs they receive more publicity, young people see this and think that if they do drugs too then they will get more attention.Furthermore, Many young people consider athletes, actors, actresses, and musicians as role models. They try to model their lives after them, this, many times includes the celebritys drug use if they have used before. There are many biographies on television that deal with a celebrity and their drug use. Young people see these bios and think that drug use is just a part of gr owing up and that they will have to do it sometime so why non get it out of the way (Duncan). Undoubtedly, many actors and actresses have been involved in anti-drug campaigns still many have been caught or confessed using drugs. They also play many roles in movies and shows in which they use drugs, granted older people know that they are only playing a role, but many younger viewing audience dont.

A Comparison of Dr. Martin Luther King Jr. and Malcolm X Essay

Martin Luther office and Malcolm X Different Men With the Same Goal Martin Luther King jr. and Malcolm X are still highly controversial African-American leaders. Martin, a Christian integrationist, and Malcolm, a Muslim nationalist have been a goodish force against racial injustice. Each man sacrificed his life for the freedom of his people however, Martin and Malcolm had taken very different approaches in achieving equality and identity for African-Americans in the enter of their birth. In order to better understand why King and X took the course of action each took, one must take into account a little bit of their background. Martin Luther King jr., was born in Atlanta, Georgia into a middle-class family. The church was his source of leadership development and it helped provide him with moral values. class and church were the most important influences in the early life of King. In both contexts, he was introduced to the integrationist values of protest, accommodations, self- help and optimism as they were related to the religious themes of justice, love and hope. He was introduced to the value of education as a potent way of helping him assert his self-worth to become a church and community leader and to fight racism in the larger society. Kings basis for his campaign of nonviolence originated in the highest type of love - love for people who hate you. King preached that the compounding of agape (spiritual love) with nonviolent action would elicit change(Walton 78). It is quite easy for me to think of a God of love mainly because I grew up in a family where love was central and where lovely relationships were ever present. It is quite easy for me to think of the universe as basically friend... ... cowardice. For many blacks nonviolence was the only resource because violence would have cost them their jobs, their homes, and even their lives. It was a creative way that an African-American could fight for freedom and at the same time avoid genocide, th e rational consequence of racism. Works Cited Goldman, Peter. The Death and Life of Malcolm X. 2nd ed. Urbana University of Illinois Press, 1979. Hamilton, Charles V. The Black Experience in American Politics. New York G. P. Putnams Sons, 1973. Samuels, Gertrude. Two ways Black Muslim and N.A.A.C.P.New York Times Magazine, 12 May 1963, pg 87. Walton, Hanes Jr,. The Political Philosophy of Martin Luther King, Jr. New York Greenwood Press, 1971. X, Malcolm and Alex Haley. The Autobiography or Malcolm X. New York Ballantine Books, 1973

The Chocolate War - Transformation of Jerry :: Chocolate War Essays

Why would a person decide to betray the beliefs they had fought so hard for? In Robert Cormiers novel The Choco lately struggle, the char coiffureer of Jerry Renault changes drastically from a rebel to a follower in the end. The school gang k straightawayn as the vigils and his moral beliefs motivates Jerrys actions. He feels he must stick a stand against evil. Jerry great deal be considered a hero because of his beliefs. In the end however he debates in to the things he fought against and becomes a follower. There be many factors that cause Jerry to act the way he does. The main reason is he forced by the vigils to refuse the chocolates. When he returned to the school after practice, he found a earn scotch-taped to the door of his locker. A summons from the vigils. Subject Assignment.(Cormier 62) He is now forced to refuse the school chocolate exchange. He now has to face fellow Leon and itemise him no which soon gives him insight in to the teachers feelings. His eyes gave him away. His face was always under control but his eyes showed his vulnerability.(Cormier 92) Jerry realizes that Brother Leon is struggling with the candy sale and that he is trying to hide his anger for Jerrys refusal. Jerry knows Brother Leons hate for him and his fear of failure with the chocolate sale. He had met Brother Leon in the corridor late one afternoon after football practice and had seen hate flashing in the teachers eyes. More than hate something sick. (Cormier 92) Jerry knows that Leon hates him for refusing the chocolates but he doesnt want to give into Leon and take the chocolates. This is what motivates Jerry to become a rebel Websters dictionary defines a hero as any man value for his courage, qualities or exploits, especially in war. Some people attribute the term hero mostly to war. My personal definition of a hero is someone who takes a stand against evil or an unjust cause. The term hero can be applied to anyone, it isnt necessary to save the world from exp losion to be a hero. The act of stand up for a friend can also be called a heroic act. The character of Jerry Renault can easily be classified as a hero in my opinion. Jerry stands up for what he believes is right and says no to Brother Leon.The Chocolate War - Transformation of Jerry Chocolate War EssaysWhy would a person decide to betray the beliefs they had fought so hard for? In Robert Cormiers novel The Chocolate War, the character of Jerry Renault changes drastically from a rebel to a follower in the end. The school gang known as the vigils and his moral beliefs motivates Jerrys actions. He feels he must take a stand against evil. Jerry can be considered a hero because of his beliefs. In the end however he gives in to the things he fought against and becomes a follower. There are many factors that cause Jerry to act the way he does. The main reason is he forced by the vigils to refuse the chocolates. When he returned to the school after practice, he found a letter scotch- taped to the door of his locker. A summons from the vigils. Subject Assignment.(Cormier 62) He is now forced to refuse the school chocolate sale. He now has to face Brother Leon and tell him no which soon gives him insight in to the teachers feelings. His eyes gave him away. His face was always under control but his eyes showed his vulnerability.(Cormier 92) Jerry realizes that Brother Leon is struggling with the candy sale and that he is trying to hide his anger for Jerrys refusal. Jerry knows Brother Leons hate for him and his fear of failure with the chocolate sale. He had met Brother Leon in the corridor late one afternoon after football practice and had seen hate flashing in the teachers eyes. More than hate something sick. (Cormier 92) Jerry knows that Leon hates him for refusing the chocolates but he doesnt want to give into Leon and take the chocolates. This is what motivates Jerry to become a rebel Websters dictionary defines a hero as any man admired for his courage, quali ties or exploits, especially in war. Some people attribute the term hero mostly to war. My personal definition of a hero is someone who takes a stand against evil or an unjust cause. The term hero can be applied to anyone, it isnt necessary to save the world from explosion to be a hero. The act of standing up for a friend can also be called a heroic act. The character of Jerry Renault can easily be classified as a hero in my opinion. Jerry stands up for what he believes is right and says no to Brother Leon.

The Chocolate War - Transformation of Jerry :: Chocolate War Essays

Why would a person decide to betray the beliefs they had fought so hard for? In Robert Cormiers tonic The Chocolate fight, the denotation of Jerry Renault changes drastically from a rebel to a follower in the end. The teach gang k in a flashn as the vigils and his moral beliefs motivates Jerrys actions. He feels he must shine a stand against evil. Jerry can be considered a hero because of his beliefs. In the end however he gives in to the things he fought against and becomes a follower. There are many factors that cause Jerry to act the way he does. The main reason is he forced by the vigils to refuse the chocolates. When he returned to the school after practice, he found a letter scotch-taped to the door of his locker. A summons from the vigils. Subject Assignment.(Cormier 62) He is now forced to refuse the school chocolate sale. He now has to face fellow Leon and tell him no which soon gives him insight in to the teachers feelings. His eyes gave him away. His face was always under condition but his eyes showed his vulnerability.(Cormier 92) Jerry realizes that Brother Leon is struggling with the candy sale and that he is trying to hide his anger for Jerrys refusal. Jerry knows Brother Leons hate for him and his vexation of failure with the chocolate sale. He had met Brother Leon in the corridor late one afternoon after football practice and had seen hate flashing in the teachers eyes. to a greater extent than hate something sick. (Cormier 92) Jerry knows that Leon hates him for refusing the chocolates but he doesnt want to give into Leon and take the chocolates. This is what motivates Jerry to become a rebel Websters dictionary defines a hero as any man esteem for his courage, qualities or exploits, especially in war. Some people attribute the term hero mostly to war. My personal definition of a hero is someone who takes a stand against evil or an unjust cause. The term hero can be applied to anyone, it isnt necessary to spare the world from explosio n to be a hero. The act of standing up for a friend can also be called a heroic act. The character of Jerry Renault can easily be classified as a hero in my opinion. Jerry stands up for what he believes is right and says no to Brother Leon.The Chocolate War - Transformation of Jerry Chocolate War EssaysWhy would a person decide to betray the beliefs they had fought so hard for? In Robert Cormiers novel The Chocolate War, the character of Jerry Renault changes drastically from a rebel to a follower in the end. The school gang known as the vigils and his moral beliefs motivates Jerrys actions. He feels he must take a stand against evil. Jerry can be considered a hero because of his beliefs. In the end however he gives in to the things he fought against and becomes a follower. There are many factors that cause Jerry to act the way he does. The main reason is he forced by the vigils to refuse the chocolates. When he returned to the school after practice, he found a letter scotch-tap ed to the door of his locker. A summons from the vigils. Subject Assignment.(Cormier 62) He is now forced to refuse the school chocolate sale. He now has to face Brother Leon and tell him no which soon gives him insight in to the teachers feelings. His eyes gave him away. His face was always under control but his eyes showed his vulnerability.(Cormier 92) Jerry realizes that Brother Leon is struggling with the candy sale and that he is trying to hide his anger for Jerrys refusal. Jerry knows Brother Leons hate for him and his fear of failure with the chocolate sale. He had met Brother Leon in the corridor late one afternoon after football practice and had seen hate flashing in the teachers eyes. More than hate something sick. (Cormier 92) Jerry knows that Leon hates him for refusing the chocolates but he doesnt want to give into Leon and take the chocolates. This is what motivates Jerry to become a rebel Websters dictionary defines a hero as any man admired for his courage, qualitie s or exploits, especially in war. Some people attribute the term hero mostly to war. My personal definition of a hero is someone who takes a stand against evil or an unjust cause. The term hero can be applied to anyone, it isnt necessary to save the world from explosion to be a hero. The act of standing up for a friend can also be called a heroic act. The character of Jerry Renault can easily be classified as a hero in my opinion. Jerry stands up for what he believes is right and says no to Brother Leon.

Charles Darwin’s Theory Essay

Charles Darwin contributed to the field of evolutionary biology were non-constancy of species, branching evolution, occurrence of gradual change in species, and natural selection. all(prenominal) of his contribution became the foundation of evolutionary biology and can be seen in the wild very commonly. Non-constancy can be observed though variation in the offspring. For example, different sized beaks in finches display variation in the species and therefore, non-constancy. This can cause change in the gene pool of a species over time. many evidence of branching evolution can be seen in the anatomy of different species like homologies and vestigial structures. In whales, the hip bones are standardized to humans which indicates the common ancestry between the two species. Gradual change is displayed by the fossil records of many species.Older fossil records have some low-down differences from the newer fossil records which can be used to prove gradual change in species over time. Th ese changes occur due to mutation and are picked out by the natural selection. These mutations accumulate over time and cause the species to look drastically different after many decades. Natural Selection picks out individuals better worthy for the environment and allows them to reproduce and pass on their gene while unsuited individuals die without passing on their gene. Natural selection occurs every time a predator feeds on the weakest, slowest, worst camaflouged, or most un-adapted prey. This allows the gene pool of the species to evolve and shed off undesired genes.Hardy-Weinberg Equilibrium assumes that the allele frequency waistband constant over time. The equation presumes there is no genetic flow, no mutation, no natural selection, random mating, and a large population. Hardy-Weinberg equation is used as a null hypothesis to determine if evolution is occurring in the species. Punctuated Equilibrium shows a sudden change in a species gene pool unremarkably due to an envi ronmental disaster after a long period of no change in the gene pool. This idea is demonstrated by the ascension of mammals and the downfall of reptiles and other organisms.ReferencesCampbell, Neil, and Reece, Jane. AP EDITION BIOLOGY. San Francisco Pearson, 2005.

Costing in Banking Service Essay

It does so by describing the berthial damages and full appeal systems in banking constitutions. It then looks at the limitations of these approaches to the current competitive conditions and goes on to consider the applicability of the activity based costing system in the allocation of indirect displacement cost to branches, products and clients. Finally, we will look at the findings of a questionnaire to Spanish nest egg banks in order to evaluate how widespread these systems argon and how they be used in savings banks. We found that direct costs systems predominate in guest and products entries whereas full costs systems are much more(prenominal) widespread in the case of branches. Furthermore, we overly found that the use of activity based costs systems is very limited.Keywords Saving banks Cost structure Management business relationship Cost systems Activity based costing. JEL Classification Codes M41 Accounting G21 Banks Other Depository Institutions.1. Introducti onHistorically, trouble report in banking institutions was forgod considerably later in comparison with companies in other sectors. There are a number of reasons for this limited development. This was due, on the one hand, to impertinent causes. For example, it was not until the 80s that competitive conditions in the banking sector fostered the development of accountancy instruction planning and control systems. On the other hand, there were also internal conditions that had to do with the nature of the banking business and the operations that these companies carry out, which differ really to those of other sectors.This hindered the transfer of models that had basically been developed for industrial companies to the financial sector. As regards internal factors, the accounting regulations set down by regulating bodies of the banking system have tralatitiously been the starting point from which banking institutions have drawn up their accounting selective information. The p urpose of he latter was clearly to holler the take of central banks that used this accounting information in order to supervise and control the solvency of the financial system and to control the relevant variables of monetary policy (Ta and Larriba, 1986, p.37 Cates, 1997, p.51-56 Kimball, 1997, p.24). Furthermore, the environment in which these companies had traditionally operated had been sufficiently stable in order for them not to imagine the get hold of to im manifest their management accounting systems (AECA, 1994a, p.12-13).On an internal train, Waden-Berghe (1990, p.569) Rouach and Naulleau (1992, p. 101-102) and Carmona (1994, p.210) point out that the characteristic features of the products and the labor process of banks hinder the operation of management accounting techniques the intermediation function they carry out, the permanence on the balance sheet of the main sources of income and expenses, the problematic definition of products and input, given that there is no oddment surrounded by the nature of the raw material obtained via financial grocerys or deposit taking and the final product (loans), the fixed cost and marginal revenue syndrome, the difficulty in allocating indirect costs to cost objects or the diffuse figure of the customer-supplier.However, the deep transformation of the banking system, and, more specifically, deregulation, disintermediation and innovation processes, have ushered in changes to the competitive demeanour and the information needs of banking institutions. We bathroom therefore assume that the accounting systems of these companies have most probably also evolved and established new conceptual frame organizes 1. As a implication of growing competition in the banking sector and the reduction of financial margins, banking institutions have had to give increasingly greater importance to the planning and control of their non financial costs, which has undefended up the debate around the adequacy of the cost s systems currently in use in these companies (Scias, 1985, p. 48 Kimball, 1993, p. 5-20 Bos, Bruggink et al., 1994, p.12 Carmona, 1994, p. 213). This essay becomes to tumble the characteristics of the costs systems of Spanish savings banks which operate in the universal retail banking segment.In the first place, we will look at the distinct theoretical models that will enable us to analyse the financial intermediation activity from a microeconomic viewpoint. Secondly, we will go on to describe the characteristics of non financial costs in banking institutions, given that they influence the application of management accounting in these companies. Thirdly, we will put forward a costs classification in savings banks that facilitates the allocation of their non financial costs to opposite cost objects (centre of responsibility, products, customers and activities). Based on the above, we can then go on to assess the use of different costing systems, looking at some(prenominal) trad itional costing systems (partial and full) as well as activity based costing. The sphere finishes by presenting the results of a questionnaire given to the heads of management control of Spanish savings banks with the aim of finding out which costing systems are currently in use and how they are homogeneously to evolve in the future.2. The Production Process in Banking InstitutionsThis particle aims to present an overview of the different theoretical approaches that interpret the productive process of banking institutions. According to Bergs and Soria (1993, p. 17-23) the models that explain the productive process of banking institutions can be assort into three groups partial decision models, portfolio theory and services production. Lets look at these in more detail. 2.1. Partial Decision Models Partial models tenseness either on the assets and investment decisions (loans versus the treasury) or on the composition of the liability structure (capital versus deposits), consider ing the other part of the balance sheet as an external or exogenous variable. In these models, the banking institutions balance sheet is 1We can identify various evolution stages in bank accounting and management for example, Chisholm and Duncan (1985, p.27-33) have divided its historical evolution into three stages, Faletti (1986, p.88-95) refers to four stages, Rezaee (1991, p.26-28) and Roosevelt and Johnson (1986, p.30-31) have established five stages, and Ernst & Young (1995, p.25-31) outline up to 11 phases. Having said this, the different number of stages by different authors reflect differences in nuances but not in fundamental aspects because the evolution of information drawn up by management accounting in banking institutions may be seen as a continuous process rooted in financial accounting that is evolving towards objectives that are more and more related with tactical and strategic decision making. viewed as the key element, because each of its components is modelled i ndividually (Santomero, 2000, p.4).When loans are regarded as outputs of the banking institution, it is assumed that, given a certain level of exogenously determined deposits, which are not subject to optimization, the companys management decision is focused on determining what proportion of deposited funds will be allocated to the provision of loans and what proportion will be kept in the treasury. This is due to the fact that the banking institution needs to maintain a certain level of liquefied re marchs in order to address possible withdrawals of deposits. Obviously, maintenance of this treasury will generate an probability cost, so banking institutions will have to minimise this opportunity cost by maintaining the treasury at a minimum level.However, if the treasury that is kept is insufficient, the company exposes itself to a high liquidity risk (Baltensperger, 1980, p.3 and Swank, 1996, p.176). When deposits are regarded as outputs, the problem focuses on determining the o ptimal balance between deposits and equity (Swank, 1996, p.177). According to this approach, a situation of insolvency could be brought on not only by the mass withdrawal of customer deposits, but also if the value of assets drops below that of liabilities. This scenario is less and less likely the fewer the deposits. It can therefore be minimised by increasing the volume of equity (Baltensperger, 1980, p.1011Swank, 1996, p.177). However, given that the opportunity cost of equity is greater than the financial cost generated by deposits, in order to maximise advantageousness the bank need to minimise the banks own funds, which increases the possibility of an insolvency scenario and of meeting the ensuing costs associated with it (Baltensperger, 1980, p.13). 2.2. Portfolio Theory Based Models The previous models seek to address the structure of assets or liability management whilst considering the other part of the balance sheet as exogenous. A comprehensive theory of the productive process of banking institutions needs to simultaneously account for the structure of assets and liabilities. The efficient portfolios selection model for banking institutions put forward by Markowitz (1959) and developed by Pyle (1971, p.737-747) concomitantly looks at decisions concerning assets as well as liabilities and gives us a more comprehensive view of the interrelations between assets and liabilities.Having said this, it must be acknowledged that although portfolio theory overcomes the limitations of partial models by determining optimum treasury, loans and deposits levels together, it still has its drawbacks. The most relevant to this study has to do with the fact that both partial models and portfolio selection theory regard non-financial costs as irrelevant when it comes to estimating the output level and composition of banking institutions (Swank, 1996, p. 194). 2.3. Models Based on the Production of Services and Real Resources The provision of financial services entail s transformation costs which are not contemplated in the abovementioned models.The services production model advocates that the production processes of banking institutions cannot be properly analysed by simply looking at the management of its optimal assets and liabilities structure, but that we also need to take into account the fact that both financial intermediation and the provision of other banking services generate transformation costs, which entail the use of real resources both human and technological (Baltensperger, 1980, p. 27-29). The models developed by Pesek, (1970, p. 357-385) Saving (1977, p. 289-303) and Sealey and Lindley (1977, p.1251-1266) are approaches based on production and cost functions, and enable us to study the banking institutions behaviour from the point of view of profit maximisation.According to the above models, the activity of banking institutions consists of providing a range of different financial services (both intermediation and other kinds of services), the production of which can be expressed in accordance with a production function. The inputs of this production function are a combination of different types of factors consisting of real resources whereas the outputs are different possible combinations of assets, liabilities and services. Hence the production function, along with the balancing of the accounts between assets, liquidity and liabilities, interest rates that are externally set by the market and legally established coefficients, make up the restrictions under which banking institutions must operate and try to maximise their profits.These profits will ultimately depend on the difference between revenue generated from the sale of their services on the one hand and the total costs of their inputs both financial and non financial on the other (Sealey and Lindley, 1977, p. 1255 Santomero, 2000, p.3). The pursuit sections will discuss the problematic of the costing structure of real resources in banking instituti ons and look at how these are classified for management accounting purposes. This will be followed by an overview of the different costing systems identified in the literature, partial costs, full costs and activity based costing. And finally, we will present the findings of an empirical research study concerning the costing systems used by Spanish savings banks.3. The Cost Structure of Banking InstitutionsBefore we proceed to assess the different existing cost systems and their application to banking, we would like to highlight some of the characteristic features of the banking business which influence the cost structure of its costing systems. These characteristic features can be summed up as follows (Sloane, 1991, p.76-79 Sapp, Rebischke et al., 1991, p.56-57) Variable work load the volume of operations fluctuates enormously from one moment to the next, which obviates the problem of capacity management, given that at certain times there are peaks whilst at other times there are valleys which means that these resources are underused. High fixed costs resources are usually allocated to covering peaks of activity. However, the cost of these resources does not start with the volume of transactions, because they have a large fixed component. Predictability of the activity although the demand for services tends to be highly variable, it is relatively easy to predict, because it follows a cyclic behaviour pattern, which offers the possibility of turning part of fixed costs into variable ones by means of outsourcing. Mass services production activities a comparison can be drawn between the high volume of repetitive operations in banking institutions and traditional industrial mass commodity manufacturing, which facilitates the use of methodologies that originated in industry and the cathode-ray oscilloscope up of a standard costing system. Joint production and an undefined product the banking product is physically indefinable which makes it more complex to id entify. For example, when a banking institution issues a loan to a customer, the latter must open up a current account to meet the loan payments. If on top of this the customer orders a cheque book on his current account and takes out a life insurance policy, we have four interrelated products. Low cost traceability given that we are dealing with joint production activities with elevated fixed and indirect costs there are many resources that are shared by activities, customers, products and centres of responsibility. As far as we see it, the most significant factors that influence the applicability of different cost systems in banking institutions are on the one hand, the significant weight of indirect costs in relation to cost objects, which makes it difficult to trace them in relation to cost objects. Similarly, given that a large part of the operations carried out by banking institutions are of a repetitive nature and susceptible to standardisation, this makes it feasible to cons ider calculating the costs of these operations and allocating them to cost objects, and to introduce the use of standard costs as a planning and control instrument.4. Costs Classification in Banking InstitutionsThe classification of the non financial costs of banking institutions may prove useful in studying the applicability of different cost systems to banking institutions. Although we can make different classifications of these costs, the most relevant for our purposes is the difference between transformation and disk overhead costs (AECA, 1994a, p.61-62) transformation costs are costs that are generated in profit centres and in operational cost or general services centres. In general, the costs of these centres are directly or indirectly related to the consumption of products and services on the part of customers.At the same time, transformation costs can be divided into direct and indirect costs, depending on their relation to cost objects (AECA, 1994a, p.61) Direct costs, ar e those costs that can be unequivocally and directly allocated to cost objects, in other words their allocation is controlled economically in an individualised fashion. Indirect costs, are costs that cannot be directly allocated to cost objects because there is no exact allocation of funds that enables us to estimate the consumption of these costs by cost bearers, It should be noted that a significant number of transformation costs of banking institutions are dual in nature when viewed from the previous classification criterion, to the extent that certain transformation costs can be direct with take note to the branches network but indirect in relation to products and customers (De la Cuesta, 1996, p.85-87).In banking institutions, transformation costs basically correspond to personnel costs, depreciations and other general costs, which although they are difficult to allocate to customers and products, are generally easier to allocate to responsibility centres (Cole, 1995, p.152). The second costs category corresponds to overhead costs, which are generated in the banks organisational centres. These costs are generated by the various functions related to management, administration, organisation and control. In general, these are indirect in relation to all the cost objects. These costs are tempered as costs assigned to support all the companys functions, and as such they are independent of production volume, the existing product lines and of the markets they serve (AECA, 1994b, p.58).

Nowadays the effect of modern society have clearly shown on human society Essay

Nowadays the effect of neo connection pass clearly shown on human society after 1950s however, there still have people live in minority types of family role in the united states and others Asian, Middle East, and Africa are known that man as breadwinner and woman as homemaker. in that respect are few categories that play primary factors including culture and religion, and they become a barrier for people want to live in modern society. Although the changing sex activity roles of modern society have been observed and been perceived finished times, the acceptance of its transformation still causes negative effects to society and family.In modern society, the mood of changing gender roles seem to be difficult not only woman or man do not have the skills for other virtuosos tasks but it also brings potentially risk to our society. In 1950s, the gender roles have been defined that man as breadwinner and woman as homemaker. As the societys evolved, a woman becomes more active, ambit ious and independent and a man becomes more emotional and involved in house tasks. According to Aaron H. Devor in his article, Becoming members of Society Learning the Social Meaning of Gender, society demands different gender performance from us and reward, tolerates, or punishes us differently for conformity to, or digression from social norm (527). Thus, when the gender roles are defined in terms of social interaction, then social norms seem to play a discover role with it. The social norms tell us how the male and female should behave, expecting people to have their own personal characteristic and act in a vogue appropriate to their gender. Even when the changing gender roles affect society, it still needs to consider and follow particularistic obligation of each gender roles.According to self-assurance of Labor Statistics, woman make up 47 percents of the work place between the ages of 25 and 54 worked outside home in 1995. Therefore, woman spends little time with their chi ldren or sends them tobabysitter. When the society evolves and the value of the society around us has evaluated as more generalized norms of society, it pass on affect to the next generation. According to Devor in his article, Becoming members of Society Learning the Social Meaning of Gender, .children initially acquire the value of the society around them almost indiscriminately. To the degree that children absorb the generalized stock(a) of society into their personal concept of that is the generalized other (530). Therefore, the changes of each parent directly affect to their children and its transformation causes the original characteristic of children to disappear or unnoticeable. about children consider their parent as role model to follow and learn. Thus, the society and family both play a primary affect to the next generation through changing gender roles.As the previous idea, the family will affect to their childrens gender role however, the reason unnecessarily applies to all aspects. When the families loosen attention on their children, the lacks of familial concern causes more damaged or perverted and leads the children to the wrong path in future. Each of individual family members which play a central avail to their children need to consider what they do or how they behave toward their children. According to Becoming members of Society Learning the Social Meaning of Gender, the family cannot pressure their children to choose the gender, when the time is right, their children will choose the appropriate gender (Devor 534). I deprecate the way of Devors thought, there are statistical datas show that the gender roles of children or adults have been limited by their parent and they are more likely becoming their own gender role. It is only right when the parent helps their children to choose the right path. Because of tuition of modern society, it appears many people not become what they are such as gays and lesbian, and it is because the lack of concern from their family.In conclusion, modern society has tremendous effects toward the development of our society however, it also brings the potential risk, and affect to each family generation, and the lack of concerning to children in family during their mature. If we can mix the old and modern family types together, it will give us a perfect family formation in reality. The family cannotlive either old type or modern type because it rules out the family existence or cannot have dictated family bond.

The third maddening buzz

Fear, disappointment, and disbelief filled my mind as I opened my tear filled, tan eyes. Everything was a blur, as if it were surreal. There was a massive amount of dust from the air bag, and smoke coming from under the hood of my car. As I wrestle to my right, remembering Josh had been with me in the car, I begin to panic.All that I can see is his head against the windshield. I begin to sh come out of the closet his name as I shake his shoulder. Josh Josh, are you okay? Say something The weight of the world has just come crumbling down on me and from that moment on my life was changed forever.The 3rd maddening buzz of my alarm woke me as I groggily slid out of bed, and into the shower. It was the start of another routine morning, or so I thought. I took a shower, and quarrelled with my baby over which clothes were mine to wear, and which were hers. Luckily, it was Memorial Day, so we didnt have school. If it were a normal weekday, we would have surely been late.My boyfriend Josh decided to contraceptive diaphragm by to see me after I was finished my grooming routine. While sitting at the table with my parents, Josh informs us that his parents have invited us to a picnic at their house today. We decided that we should bring something, perhaps a watermelon or cantaloupe. Without missing a beat, my parents advise me that I need to go to the store to pick these up.With music blasting and voices singing and talking, it was another typical ride to the store, only this clip we didnt make it very far. We sanction out of the driveway, after a white truck had passed. I begin to speed up to the speed limit (25 international miles per hour). Josh is a neat freak, so as soon as we are on our way, he decides to round up the trash in my car.After going about a quarter of a mile down the road, only three houses away from my house, the white truck begins to turn left into a driveway. Not thinking anything of it, I slowed down to give him time to get out of my lane. When he was out of the way I hit the gas again. Within the blink of any eye, the white truck had shifted into reverse and backed into my lane. I slammed on the brakes, the tires squealed, but it was too late.I opened my eyes, and gasped for air. Fear filled my head. My eyes burned and stung. It was hard for me to catch my breath. The dust from my airbag was circulating within the car. In that very moment I kept saying to myself, It was just a dream, I am still sleeping, youll wake up in a hardly a(prenominal) minutes.As the dust settles, I begin to see that this is no dream. I could see the white truck in front of my car, and slightly on go past of my hood. Smoke begins to fill the air from the engine in my car. I start feeling pain in my right foot, shooting up my right leg. My titty hurt, as if someone was stomping on it. I feel as if my neck is on the verge of snapping off of my body. As I am beginning to call attention all of my bodily injuries, I remember that Josh had been rid ing with me.

Chilean Mine Collasps

Chilean Mine Collapse BCOM/275 Chilean Mine Collapse In Chile, on August 5, 2010, a collapse inside a main access tunnel of a tap trapped 33 exploitrs inside (Parry & Retther, 2010). The miners were trapped at a depth of at least 700 meters (Weik, 2010). There were 32 Chileans men and one Bolivian man trapped in the old gold and coppers mine (Parry & Retther, 2010). The miners estimated that they would not be rescued for four months. The miners had to receive emergency food and supplies through a bore hole. Around 2 p. m. , Raul Villegas had just finished choice the truck with rocks when he heard a loud crack (Yang 2013).Being at least 700 meters below the surface with dust filling the cavern did not take up Villegas because the sounds of collapsing rocks and the dissatisf body process of the earth was something that Villegas was used to hearing. Villegas proceeded to do his job as he passed a fellow miner Frank Lobos, in which he was walking prevail over the mine to get some me n for lunch (Yang, 2013). As Villegas proceeded closer to the surface, cloudy grime overtook the truck enclosing him in dirt and gloom. As he began to construe the surface there was a massive collapse (Yang, 2013). After the collapse, Villegas rushed from the mine onto the surface.After this incident occurred Villegas reported it to the supervisor, but it took hours later before he would proclaim authorities (Yang, 2013). Upon being trapped in a mine the 33 workers were anonymous because there were a bunch of the miners trying to make a nutrition shaving away at the rocks. A century ago miners that were trapped were considered a lost cause. If the mine was caved in then the miners would hammer crosses into the ground. Because of this theory miners in the area started placing wooden crosses outside the entrance. For the saving team, leaving the 33 miners to decease in that pit-hole was not a possibility (Yang, 2013).Villegas and other miner workers was sent down the mine but after getting 400 meters, they realized that the ramp that was once there is now gone. Around 700,000 tons of rocks and more than six quantify that bulk of the solid concrete that distorted in the mine, which cut off slopes and destroyed the mines air circulation shaft. They later discovered that a stepladder was lost from that ventilation shaft that could have permitted the miners to freedom. Several hours after the collapse The Atacama regions six-person special tasks crisis force was called to the mine which they entered around 9 p. . (Yang, 2013). On a Saturday, 2 months after a rock collapsed and sealed the Mina San Jose, a rescue hole was competed for the miners. Almost once every half hour, a man climbed into a cage nearly a half-mile underground and made a trip upward. They monitored the miners on video for any sign of panic and they were aided by group O masks, glasses to protect their eyes from light and sweaters for the climate from heat to chill air (Yang, 2013). Considera tions to remember given the different partings and quite a little are very important, considering the people that were affected by this incident.Both the business and the family were affected by this accident because the club already established a bad reputation from the recent deaths that occurred. The family members were affected because they did not know if there know ones would make it out alive or not. In order for the company to stay in business there role was to recuse these men as quickly as possible, whereas the family role was to keep faith (Yang, 2013). The potential needs of the family member would consist of sympathy and assurance.When the family receives the message that their love ones are trapped in a mine they need assurance that they will do everything in their power to save them. The potential needs of the companys employees when receiving the message is the assurance that there would be another job for them to support their families, also the assurance that t hey will save their fellow miners (Yang, 2013). In conclusion, the action that the writer would take before and after the message is delivered is to intake the situation so there would be no surprises. The writer would also hope for the exceed and let the information soak in before reacting.The Chilean Miners are very strong men and they never lost their faith. They had to eat less(prenominal), drink less and stress less in order to survive. Now these men has celebrated birthdays and enjoyed their life without looking back. References Parry, W. , & Retther, R. (2010, August). Facts about the Amazing Survival Story. Retrieved from http//www. livescience. com Weik, J. (2010, August 6). Over 30 workers trapped after Chilean copper mine collapse. Over 30 workers trapped after Chilean copper mine collapse, 4(224), 1-2. Yang, J. (2013, March). From collapse to rescue privileged the Chile Mine disaster. Retrieved from http//www. thestrar. com

Zeus and Poseidon

genus Zeus and Poseidon In Greek mythology, there atomic number 18 many gods. All the gods happen a certain thing. One of the main gods are Hades, Poseidon, and Zeus. These gods are very alike and yet very different. When comparing and contrasting Zeus and Poseidon based on indexs, place of rule, and marriages, it is clear that Zeus is the better choice. piece both gods are very strong, Zeus is superior in power. Zeus is the god of the gods and thunder. Poseidon is the god of the sea and earthquakes.This makes both gods very powerful, Earthquakes make plenty of vilify but thunder is much more destructive. Thunder can commence a fire that lasts for days. An earthquake lasts for a while. Zeus is clearly superior power wise. Comparing and contrasting place of rule Zeus also triumphs everywhere Poseidon. Poseidons place of rule is the sea Zeuss place of rule is the heavens. The heavens and the sea are both beautiful places. Poseidon has his beautiful creatures underwater. But Zeus lives on Mount Olympus which is gods most wonderful place.Zeus feasts on ambrosia and beebread everyday. While comparing and contrasting Zeus and Poseidons marriage, Poseidon is the clear winner. Zeus is married to Hera and Poseidon is married to Amphitrite. Zeus was married six times, and he had numerous affairs with goddesses and mortal women. Poseidon, much like Zeus, also had many affairs but unlike Hera, Amphitrite was not jealous. In fact, the myths dont indicate that Amphitrite took much notice of her husbands love affairs.Poseidon triumphs over Zeus in marriage because Poseidon seemed to be more loyal to his wife. These two very powerful gods have numerous similarities and differences. Yet one is triumphant over the other in two of three categories. Zeus is triumphant in power and place of rule. Poseidon is superior when it comes to marriages. This shows that when comparing and contrasting Zeus and Poseidon derived from power, place of rule, and marriages Zeus is the fines t god.

“I know why the Caged Bird Sings” by Maya Angelou

The numbers I chose to analyze was I know wherefore the Caged snicker Sings by Maya Angelou. I chose this verse beca sporty plague regular at first read, I noticed that there was a deeper meaning behind this poem and I at one time connected to it. The poem comp ars the life of a free bird and how different it is from the life of a caged bird.The free bird has the office to be free and do what it pleases, while the caged bird is limited as to what it heap and cant do. As I read this poem, I was conf employ as to wherefore Angelou decided to write active birds, but by the end of the poem, I understood who the birds were supposed to be representing.After see the poem I made the assumption that there were ii birds, a free bird and a caged bird. The caged bird had clipped wings and his feet were tied (Angelou), so he and had the ability to sing, whereas, the free bird had the prospect to fly anywhere he wanted, and eat whatever he pleased.In the first stanza, lines 1-3, Ang elou describes the adventures of the free bird when she says, A free bird leaps on the indorse of the wind and dips his wing in the orange suns rays. These lines help me, the reader, picture a bird flying across a horizon, and just how free the bird is. training further ahead, Angelou says, And d ars to claim the sky as his own. This line helps me further understand the extent of the freedom the free bird has.The second stanza Angelou describes the life of the caged bird, and how his wings argon clipped and his feet are tied. The imagery in these lines helps me picture just how trapped the caged bird is. The caged bird has been stripped of its natural ability to fly and walk. Because of these restrictions, the only affaire left for the caged bird to do is sing. Similar to the second stanza, in the third stanza, Angelou describes the singing of the caged bird, saying it is fearful trill. She also says, his tune is understandd on a distant hill for the caged bird sings of freedom. Through these lines one can infer that the caged bird is singing is very loud, and through this trill one can hear the fear as well as the desire to be free. As the poem goes on, Angelou again emphasizes her point on how trapped the caged bird is. Line 19 says, A caged bird stands on the grave of dreams (Angelou).To me this line means that the caged bird is so confined to the caged life, that he has given up on all his dreams and buried them in a grave because he knows he will probably never get the chance to achieve them.. However, I was confused as to why the caged bird continued to sing about being free if he had already given up on his dreams.Did the caged birds struggles describe Angelou struggles? Something that seemed interesting to me in the poem was how the caged bird sang a fearful trill of things unknown (Angelou). The caged bird has never been free, and has never experienced freedom, but still desires it. This led me to believe that even though the caged bird doesnt know exactly what it feels like to be free, he knows that anything will be better than the condition he is in now.After reading the poem for a second time, I wondered why Angelou decided to write about this topic, and if the birds represented something deeper. With further research I found out that Maya Angelou wrote this poem in 1983. During this time, segregation and racial differences between blacks and whites were still prevalent in America.Using this information, I concluded that the free bird used in the poem refers to the dominant white race, while the caged bird represents the oppressed black race. I can also infer, that since Angelou is a black women, she is referring to herself as the caged bird described in the poem. At this particular time period, whites were given more freedom and more rights compared to the blacks.The black people were segregated against and werent given the same opportunities the whites were given. Due to this, one can infer that Angelou, being black and a woman, wasnt given the same opportunities, and therefore felt trapped like the caged bird. She felt as if the only thing she had the ability to do was use her voice and speak out about what was happening to her and how it made her feel. This is also why Angelou decided to write this poem.It was a means for her to use her voice to get her message out and express how she feels trapped in a society that is dominated by white males. The life of the privileged white male is representing the life of the free bird. The free bird can claim the sky (Angelou) and eats fat worms (Angelou) while the caged bird is not only enslaved in the narrow cage (Angelou), but has also been stripped of the ability to fly. Similarly, the black people during this time period, have been stripped of their fundamental rights as human beings, and are being oppressed by the whites. Singing, or writing, is the only way to validate their existence.The only right that these blacks posses is the right to use their voice and express themselves. In add-on to being apart of the black minority, Angelou was a women. Women were given even fewer rights as compared to men, and often were looked down upon all over there world. Her voice was used as a way to demand attention to show the world the challenges she has to face as a black women.The poem I know why the Caged Bird sings is symbolic of the hardships Maya Angelou had to face during the time period when the black community was discriminated against. Angelou knows why the caged bird sings because she is the caged bird. She didnt possess the same freedom as the white people, and at the same time, the caged bird didnt possess the same rights as the free bird. Singing about freedom was the only way the caged bird could express its feelings, and writing was the only way Angelou could express her opinions.This poem is very meaningful to me because like Angelou I too often feel like the caged bird. I feel trapped in a society where I am a part of a mi nority group. Sometimes I feel as if my beliefs and opinions are overlooked and my feelings are not taken into account equally. This poem shows me how using your voice in order to express your thoughts can be a very effective way of commuting an idea, just as Angelou has done.

Accounting-Financial Statements Essay

Introduces the four pecuniary statementsIncome Statement, Statement of Retained compensation, Balance stable gear, and Statement of m one and only(a)y Flows. write up as the oral communication of business is reasoned along with an introduction of the various commitrs of business relationship info. Financial and Managerial be atomic number 18 comp atomic number 18d. The four ways to set a business proprietorship, partnership, limited liability company, and corporation, atomic number 18 discussed. An introduction and contrast of the Financial account statement Standards bill (FASB) and the International accountancy Standards gameboard (IASB) is done.The Entity trust, tenaciousness (Going Concern) Assumption, Historical Cost Principle, and conclusioning Monetary Unit Assumption are explained. The invoice equation Assets = Liabilities + Stockholders Equity is presented along with definitions and explanations of each component of the equation. A detail presenta tion of each of the four previously mentioned fiscal statements is given. Each account classification of the financial statements assets, liabilities, stockholders virtue, revenue, and expenses are thoroughly explained and examples of common account titles used are given.The process of evaluating a company through the use of the financial statements is shown. A discussion of business ethics in account statement decisions is done. An end of chapter summary problem emphasizes the readying as well as understanding of the financial statements. An explanation vocabulary section explains all the new accounting terms. The End of Chapter Access Your Progress allows the student to set how well he grasped the information presented in the chapter. Traditional exercises and problems solidify the students understanding of the actual. inform 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. new(prenominal) Organizations 3. Explain a. Financial Accounting Standards Board (FASB) i. Generally Accepted Accounting 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. perseveration (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. Stockholders Equity b. Define and discuss common account titles i. Revenue ii. Expense iii. Retained Earnings c. Discuss Paid in jacket and Dividends 6. Explain and Prepare the Financial Statements a. Income Statement b. Statements of Retained Earnings c . Balance sheet of paper d.Statement of interchange Flows 7. mathematical function 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 headstone Topics The financial statements are actually reports on how well or poorly a business performed during a specified intent of time. Chapter one actually presents the four basic financial statements and other relevant information that is call for to adequately prepare the financial statements.First one must(prenominal) 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 mostly accepted accounting principles (GAAP). The International Accounting Standards Board (IASB) dev elops 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 soon 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 blow out 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, regulative bodies as well as nonprofit organizations are just some of the noted users of the accounting information. The accounting information is expected to be acc urate as well as timely in indian lodge 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 mainly 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 resole 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 unravel 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 similarly 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 devour 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 Assump tion is also presented in this chapter. This is the assumption that the purchase power of a sawbuck 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 fall behind economies however, the professor can assure the student that if needed there is a system developed to faithfully 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 impartiality 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 kept up(p) sugar 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 rig 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 revenu es 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 whizz most important item in the financial statements. The Statement of Retained Earnings is prepared afterwards 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 scratch 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 goodness 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, investment 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 claim 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 spin 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 practically money a company can make immediately.

Sports as a Tool of Integration

INTRODUCTION What is athletic contest? According to the Oxford Advanced Learners Dictionary. The core of amuse is , application that you do for pleasure and that needs physical campaign or skill, usually done in a special atomic number 18a and according to fixed rules. Through Wikipedia, sport is all forms of physical natural process which, finished casual or organised confederacy, aim to use, maintain or improve physical fitness and ply entertainment to participants. Sport may be competitive, where a winner or winners can be determine by objective style, and may require a degree of skill, especially at higher levels.Hundreds of sports exist, including those for a single participant, through to those with hundreds of simultaneous participants, either in groups or competing as individuals. Some non-physical activities, such(prenominal) as board games and card games ar some fourth dimensions referred to as sports, but a sport is generally treasure as being based in phys ical athleticism. What is integration? According the same Dictionary , the meaning of integration is, the act or process of combining two or more things so that they constitute to attainher (=of combine them) .Internet shows Integration (from the Latin integer, meaning whole or entire) generally means combining parts so that they work together or form a whole. * It is an act or instance of combining into an integral whole. * It is an act or instance of integrating a racial, religious, or cultural group. * It is an act or instance of integrating an organization, place of business, school, etc. SPORTS as a pawn of desegregation More than just being about discipline and confidence, games remove the the great unwashed together regardless of their background.SPORTS ar all forms of physical activities that contribute to fitness, mental well-being and social interaction. They include play, recreation, organised casual or competitive sports as well as indigenous sports and games. By their very nature, sports essentially denote participation. They be about inclusion and citizenship. Sports activities bring individuals and communities together, highlighting commonalities and bridging cultural or ethnic divides. The easy and inherent talent of sports to bring people ogether make them a powerful communication peter. Sports provide a forum to ensure skills such as discipline, confidence and leadership and core principles such as acceptance, cooperation and respect. Sports expound the value of effort and how to manage victory as well as defeat. The fundamental elements of sports make them a viable and hardheaded tool to hold out the achievement of nation development. Taking part in activities result also attend to annul the likelihood of many diseases arising from a sedentary and inactive lifestyle.Sports programmes are effective tools for social mobilisation, backing health activities and they can provide employment and contribute to local development. They encourage volunteerism and can be utilise to spearhead non-governmental changes and transformation initiatives. Sports can cut across barriers that divide societies, making them a powerful tool to support conflict prevention and peace-building efforts. When applied effectively, sports programmes promote social integration and foster tolerance, help reduce tension and generate dialogue. The concept of Sports for All is central to the understanding of sports.This concept aims to maximise access to and participation in appropriate forms of physical activities. Emphasis is placed on participation and accessibility for all groups in society regardless of gender, age, might or race. Many of the core values inherent in sports are compatible with the principles necessary for development and peace, such as fair play, cooperation, sharing and respect. The life skills learned through sports help empower individuals and enhance psycho-social well-being such as increased resilience, self- esteem and connection with others.These features of sports are good to people of all ages but they are especially vital to the healthy development of unexampled people who will inherit positions of power and responsibility in government organisations. Sports are valuable tools to bulge out social development and improve social cohesion, especially when implemented among tender people. When social and personal skills are combined, sports can be an effective medium to intervene in a persons ability to decide whether to abuse or not abuse drugs.This is especially true when elements of sports are combined with mechanisms and structures providing drug-related cultivation and life-skills disciplineing. Sports can tackle causes of juvenile crime by helping youths make positive connections with adults and their peers, by integrating them into constructive activities within society and by providing useful activities. Besides , sports can be an effective tool for empowering girls and wo men, given that they are often excluded from participation and from revereing its physical and psycho-social benefits.By directly challenging and dispelling misperception about womens capabilities, integrated sports programmes help to reduce discrimination and widen womens role. Last but not least(prenominal) , sports can integrate persons with disabilities into society, providing an arena for positive social interaction, reducing isolation and breaking subjugate prejudices. Sports programmes for the modify are also cost-effective methods of rehabilitation. They are highly therapeutic, improving motor skills and increasing mobility, self-sufficiency and self-confidence.The benefits are indeed tremendous and ideally sports can extend to previously unchartered territories of endeavours and manage human conflicts. Sports will continue to serve human development. What is SPORT FOR ALL/ELITISM The twin concepts of Sport for all (where everyone is encouraged and has the luck to take p art in the sport of their choice, irrespective of any social or cultural differences such as wealth, gender or age) and Sporting excellence (where the very best performers are given spare support so that they may reach inter bailiwick success) can effectively be shown in the modeling of a surgery pyramid.There are four level At foundation level young children are introduced to sport and learn basic movement skills and a positive attitude to physical activity through a wide variety of activities, possibly through their schools pe programme. At participation level youngsters take on to take part in selected activities for enjoyment and friendships, as well as for health and fitness. This may be through extra-curricular school activities, local centres and clubs. At performance level participants are committed to performing in formally organised activities at higher club and regional levels.They are keen to improve their standard, train regularly and receive coaching. At excellen ce level elite performers represent their country in national and international competition. They will be fully committed to their sport, and will, in some cases, train full time and receive financial, administrative, medical and personal support. The Sport for All campaign was launched in the UK in 1972 by the Sports Council. The Sports Council was, and remains, the gas pedal and throughout, the on-going campaign has encouraged partners and organisations to join the campaign.In this way governing bodies of sport, local authorities through their unoccupied and amenity committees, local sports councils, sports centres and clubs suck joined to promote what they have to offer. Aims * Increase the rate of participation. * Improve performance at all levels. * Establish and reinforce the principle that the provision of opport accord to figure in sport and physical recreation is a social service. * Promote the concept that regular physical activity is beneficial to health. * To improv e the quality of life. Objectives The promotion of sport within target groups of non-participants. * The promotion of excellence in support of the governing bodies of sport. * Targeting inner city and areas of social deprivation. * Attracting sponsorship and financial investment in sport. * The reduction of coronary core group disease. * Opening up of natural resources, such as rivers, lakes, reservoirs, countryside, coastal areas, hills and mountains for recreational use. Sport in Olympics (example) Sports have been bringing people from all over the world together since the first Olympics in Greece many days ago.Sports bring people a since of accomplishment but more importantly, single. When playing a sport, whether it is with multiple people or by yourself, you have to be able to communicate with team members and coaches. If you are playing the sport by yourself, chances are you have a coach there at your side somewhere. Communication is super important when it comes to unity. It allows you to tell your other players or coach what is going on in a cross game situation in order to play as the game well. In a team setting, you know your team is unified when there is sureness on the field or court.You have to be able to trust your teammate will make the important catch to get you the first down or trust in your teammate to score the winning basket to win the championship. Sometimes you get the important super star on your team yet your team cannot win. It is because his/her players cannot communicate with him/her and therefore they cannot trust him. This team lost the game before they ever started because without trust talent means nothing. Trust brings unity and is the key to winning games. Additionally, sports have created unity amongst small towns, big cities, and nations all over the world.When certain events such as the Olympics or the World Cup are played people will gather at the event, in a bar or at a friends house disguised in their nations fla g or wearing their favorite teams colors. Without unity sports wouldnt be any fun and no one would play them. Conclusion In conclusion, the tuition above show sports as a tool of integration. There are many of examples proved sports bring unity. For example, Olympics or the World Cup games are well-known events in the world which have the same the A. G. O (Aims, Goals, Objectives) are to unite the human all around the world.Besides that, the Sport for All campaign is also a big well-known event in the world. It promotes sport for all the human being to participate sport. Throughout this event, human from all around the world can gather together to play games or sports. As a result, integration of human formed indirectly. In Malaysia, sports have a function as a tool of integration too. The held of SUKMA( SUKAN MALAYSIA) and MSSM (MAJLIS SUKAN-SUKAN SEKOLAH MALAYSIA). These two national sports events bring all the Malaysian together to enjoy the event and to play the games together without looking at the races and religion.

Teen Suicides Essay

both second of the daylight a roughbody selects and either second of the day a child is born. still did you cognize that half of the remnants atomic number 18 from self-annihilation. From that half of the dangerous deaths are from teen felo-de-se. Did you k promptly that self-annihilation is the leading perplex of death? Or that its unrivaled of the top 3 reasons why adolescents are found dead? every(prenominal) year teens are extinguished because they suicide. Every day they give up on life and embrace death instead. Just learning this from the intelligence activity I became inte equalisered. felo-de-se has al offices fire me because of what I heard and my ingest personal experience. So when I started to search ab extinct this topic I got so many results. Each topic brought up different many sub topics. Each subtopic was a a analogous(p) reading an article from an encyclopedia. So afterward reading I thought of federal agencying my research on how many teens suicide, why they suicide, what are the signs of suicidal risk, and sess you serve up someone if they are thinking of suicides.How many teenagers suicide every day?Every 40 seconds of cursory near the world a teenager kills themselves by suicide. After a year has passed over 1 million teenagers have killed themselves by suicide. (http//www.thementalhealthblog.com/2013/10/teenage-depression-and-suicide-statistics/) This is important because after a year has passed to a greater extent than than 1 million kids have killed themselves. This shows that for teenagers they rather welcome death than assure a reason to live. For every teenager the ratio for boys to girls are different. For every one girl that goes by the suicide there are 4 more boys that have already gone through. The ratio for every boy that plan of attacks to suicide there trine girls are also attempting suicide too.(http//www.thementalhealthblog.com/2013/10/teenage-depression-and-suicide-statistics/) This is importantly signifi reart because it shows that out of the million kids that suicides boys go through it more while the girls tryto attempt it more than the boys.Every day there are at l eastern hemisphere 1 out of twelve teenagers that attempt suicide. (http//www.thementalhealthblog.com/2013/10/teenage-depression-and-suicide-statistics/) This is significant because if every teenager around the world was to line up and so every twelfth kid of the line would attempt a suicide. It shows that every one out of 12 kids is trying to end their life. I discovered that in an article, Suicide is the third leading cause for deaths of teens. (http//www.thementalhealthblog.com/2013/10/teenage-depression-and-suicide-statistics/) This is re on the wholey significant because for teenagers, suicide is easier. It also shows that many teenagers die from aids, cancer and stroke. A nonher thing I discovered in an article was, Nearly 60% of all told suicide in the United States is committed with a g un. (http//kidshealth.org/ elevate/emotions/ deportment/suicide.html) This is important because for 60 destiny of the suicide death in the United States of America was from guns. This also shows how easy for teenagers to have access to firearm. With more people aware of how many teenagers are dying and the leading reason is cause of firearms we could leave office all of it.The fact that every 40 seconds a teenager commits suicide was shocking because it shows me that the world is not a perfect place. For teenagers to give up their life for me is like someone beginning to smoke. In my mastermind they are both the same and they are all horrible for the people close to the person. Its shocking to know that every year around the world more than a million people die. To find that roughly of the suicide is from male teenagers it was frightening. This shows that male teenagers are more aggressive than female. Since they are more aggressive they would find more ways to kill themselves. If all my friends were to suicide I would be sad because they would be part of the million of kids to give up. I found that one 1 of twelve teenagers attempt to suicide was more arouse than ever. This to me is evoke because I had personal experience in this because when I was little my sister attempt to kill herself. Being little I thought she was messing around just when we got a little firearm older she almost did it again still I was able to persuade her to not. Since that girls are more potential attempt to suicide that made my sister part of the statistic. other reason this is interesting because if kids suicide every 40 seconds it add ups. I think that this is sad because my friends could be thinking of suicide but I wouldnt know. Like one of my t individuallyers verbalize everyone has two lives. I didnt interpret it but now I know. Everyone has their school life where they choose to be and because they have their life at home. So if my friends were thinking of wantin g to die I wouldnt know. Another reason this is interesting is because most suicide death is from firearms. To me for people to own firearms I think it is stupid. In my mind if a call forth was to own a firearm they should lock it up. If they the weapon out anyone could upright walk in and shoot themselves. I hope that teenagers could find a way to life and deaths would go down.What are some reasons teens commit suicide?Teenagers commit suicide everyday over simple reasons. For the teenagers them self those reasons are what drive them to act out their final moments. Teenagers going through study life changes, might be reason. (http//kidshealth.org/parent/emotions/ appearance/suicide.html) If teens were in a middle of a divorce between their parents they try to escape. This is significant because if kids were going through major life changes they would feel so many emotions. When this happens the teenagers allow their emotions rule. For teenagers, sometimes their overwhelming s uspensorlessness is enough to cause them to take their own lives. (http//www.teen inspection and repair.com/teen-suicide/why-teens-commit-suicide.html ) This is important because if teens fill hopeless then it easier for them to find ways to escape. They would escape with death because they are stuck in impossible situations for them to deal with. Teenagers also suicides because they try to, escape from overwhelming feeling like rejection, guilt, and sadness.(http//www.teen assist.com/teen-suicide/why-teens-commit-suicide.html ) This is important because some teenagers cant deal with too much feeling. So they think that attempting suicide might be the only way for them to escape.I also discovered in an online article closely what causes thisfeelings. Problems are very real to the teens that are facing them. Teenagers face the pressures of trying fit in socially, to bring about academically, and to act responsibly (2). (http//www.teen athletic supporter.com/teen-suicide/why-teens-c ommit-suicide.html ) This is important because every teenager feels the pressure. When they face the responsibility alone they feel unheeded and alone. If they keep feeling like this they think that suicide is their only way out of feeling the pressure. imprint is another leading cause for teens suicide. Just like I am, every day teens are found with signs of depression. Depression can sometimes lead to suicide. Depression may lead teens to focus on their failures and disappointments. (http//www.teenhelp.com/teen-suicide/why-teens-commit-suicide.html ) This is important because its a known fact that depression is the leading factor or reason why kids kill them self. If people have depression they feel the worthless so they kill themselves to end the sadness. The reason for many teenagers to end their life because of depression or hopelessness is interesting. Its interesting because it not just depression that takes over the teenage mind but the feeling of hopelessness. Im shocked because every teenager has been presumption for a grapple of responsibility.If kids were to deal with this alone it would nettle them scared. at one time they would feel scared then the other feeling would come and over whelm the teenager. I had been overwhelmed by the responsibility and it wasnt fun. I understood the pain and unworthiness but my parents helped me out. I couldnt apparent the fact if my parents werent there to help me. Another thing I that I was shocked was the research I found about the question. The number one factor for teens to suicide was depression. In my mind I can understand, why. Since I have depression its sometime hard to feel happy. For me its like having a heavy weight on your shoulder. Another reason this is interesting is because of feeling. When I read that some teenagers kill themselves because they think its an escape. If I let my feelings run my actions I would be destroyed because I would be miserable. I cant imagine someone anyone living lik e that. If anyone close to me said that they wanted to escape I talk to them. Another reason this is interesting is because major life changes be active decisions of the child. I remember when I was seven I moved to a new house. I was so sad because I was leaving my friends and teachers that I like. WhenI got in our new house I didnt like it. I hated everyone and was very stubborn. Then I gave everyone a chance and took over my life. I had to learn the hard way about letting my emotions rule my life but I promised not to go behind to that place. In my mind I think everyone has a mind to run their life. But for instance some people cant handle that pressure. I hope that if people can find their will to live they wont overdose on drugs or killing themselves. I just hope teenagers can find a way to life.What are the signs of teens about to attempt suicide?One teenager every 40 seconds shows signs of them about to either follow through or attempt to suicide. stock-still though the si gns might not be big they are big to the teenager. For some teenagers it is a cry for help. Some teenagers have dramatic personality changes (http//www.medicinenet.com/script/main/art.asp?articlekey=55145) It might not be a lot but if a teenager was happy one day and then for the rest of the week that teenager is sad, depressed or angry. This is significant because even though the teenager might go through weird changes its their way of saying help me or please notice me. Another thing I discovered was teenager about to attempt suicide have and obsession with death, poems, essays and drawings that push to death itself. (http//www.familyfirstaid.org/suicide.html) This is significant because lets say your teenager never talks about death. If they had suicidal thoughts then they would be fascinated by death because in their mind death is their escape.If teenagers with suicidal thoughts let their emotions rule their decisions so theyre not thinking rational, depression with irrational bizarre behavior. (http//kidshealth.org/parent/emotions/behavior/suicide.html) This is significant because when teens have overwhelming feeling it run the part of mind that thinks logical. So in the way they lose that logical sense and in a way lose themselves. Teenagers also say things to tick off if their parents are get a lineing. Im thinking of committing suicide or I wish I could just die. (http//www.teensuicide.us/articles2.html) Sometimes they whisper it or say I just kidding. But in the end its never a joke. Its importantbecause if a parent doesnt respond the way a teenager expects them to respond then they feel hopeless. I did some research on my own and aphorism that teenagers drop hints. They would usually say I wont trouble you anymore. (http//www.teensuicide.us/articles2.html) This is important because these are calls for help and in their way these signs are a way to let their feelings out.This question made me very concerned because all of the signs are a call for help. In my mind its like when a smoking compartment drops hints about what he has does but they are very vague. They are both similar and both a call for help. Im interested because I know people that are interested in death but they dont resemble me as someone that is suicidal. This question makes me interested because it is the sanctioned reason why teenagers need our help. If I was in a position where I was need of help and I was scared then I would have drop simple hints. To the people I given up the hints to it wouldnt make sense. It would seem to them that I have gone crazy but its my way of saying to them that I need help. If I didnt get the reaction that I wanted it would make me feel more hopeless and alone.Many teens around the world face this chore, the problem of feeling hopeless and alone. In a way the teenagers signs can be saved if anyone could notice and listen. I think it is intriguing for parents that dont listen to their children. Around the world there are 20 kids who are dropping signs about that they are going to kill themselves. One- third of those kids are noticed but the rest the unlucky ones fill as if they are alone and in the end slowly give up. I couldnt believe the fact that there are teens who feel alone. In my mind I feel as if people dont care about their children its just like murder straight up murder. I hope that people could just heart-to-heart up their mind and see that suicide is very important.Can someone help a teenager that has suicide thoughts?Yes, if parents open their eyes to the signs that their kids are showing to them then they can save the teenager. Articles and doctor say that you should get help immediately. This is significant because if yo can have the kid talk to someone about their problems then its suppose to help them. The teenager would understand that they are not alone or neglected.Refer to a psychologist(http//kidshealth.org/parent/emotions/behavior/suicide.html).Another thing the article stated , Understanding depression in teens is very important since it can behavior different. (http//kidshealth.org/parent/emotions/behavior/suicide.html) This is important because there are at least 4 known types of depression. Even though each one is similar they have certain symptoms that distinguish each other from each one. For teen depression they are different because unlike the other depression teens from some people. Once you understand signs then you could help the teenager. Watch, listen and ask questions. (http//kidshealth.org/parent/emotions/behavior/suicide.html) This is significant because if someone was to watch and listen to their child then they would see that their teenager needs help.Teenagers also want support from their parents. If parents were to, keep the lines of chat open and express concern, support, then they would understand their child (http//kidshealth.org/parent/emotions/behavior/suicide.html). This is significant because if the teenage confides with the p arent then they would feel happy. For them the teenage would feel that the parent is actually taking their concerns very seriously. Suicide is a hard thing for teens to deal with. In the end they dont know what to do but find their own escape. Reading the article I was astonished by all the things a parent can do but never actually does. I think that these ways of helping a teenager is interesting because it shows some ways of helping suicidal teenager. I wish that everyone could have fondness parents. When I was down my dark path and near depression they were there. They helped me by listening to my problems and help me problem solve. I think its interesting because around the world there are a lot of teenager that need help. Not all of them get the help they seek so they end their life. For me its sad that there is so many kids dying. I just hope one day we can know the signs and make this world a better place.ConclusionI am very interested in the understanding everything there is about suicide. Im intrigued by the fact that over 1 million kids have died because ofsimple reason that could have been fixed. In my mind all these facts were really interesting specially knowing that there are 5 types of depression. As a result of this research I know how to deal with this situation. I would know to how to help people that are going through this. I would know the signs of what a suicidal teenage is showing. I would also be able to spread it to others. Every day a teenager is faced with a choice. They can either live the life they were given or give up and embrace death. Everyday some teenager you know could be in trouble. Would you help or you let that kid become part of the one million kids that die that year.This accepted event is about how Israel might take humanity back to the dark ages. The dark ages occurred right after the collapse of the Roman Empire. The Israeli army bulldozed recently entered a village next a township called Aqraba. They did this so th ey can demolish a home that had belonged to a Palestinian family. They did this other numerous times. Their hallucinations over false evidence is making us go back to another dark ages. Since they are curtailing the rights of the Bedouins then they want a war. A war that is devastating with Iran and Islam. For Israel to be peace they would make the Middle eastbound a nuclear peace zone. Maybe the U.s would do the same. This is important because the dark ages were chaotic. The world if ever went back to the world go crazy. Another reason this is important because with the Israel wanting to defend itself it would do it without it missiles. Also if the east was to have no nuclear then it might be a time of peace. It would be a small step but the step would create a big history for the world. The world wouldnt have to worry about nuclear weapons if we got rid of it. We also might be able to stop terrorist. In a way if we can go back to a peaceful time then it would be great for everyon e. In way I would be good for us. Then we could create a better world. A world where it will be safe everyone.

The Nile Paper

River of Africa Surrounding toss offforms and availability of resources affect civilizations. The survival of countries in Africa relies on the Nile River. Physical landforms, climatic agriculture as well as antiquated cultures and advances yield to the effective utilization of the Nile. Various subdivisions and landforms on the coast of the river present tremendous opportunities for the Africans. Over time, the control of water intake and the substantial contribution of contrastive modes hold a vast diversity among the vegetation because of the proliferous dirt by the Niles annual discharge.The arrangement of ancient cultures, agriculture, and technologies significantly contributed to the developing countries adjacent the banks of the Nile. The tributaries, landforms and various transportation opportunities assist the Africans. The tributaries connect several locations in Africa to provide the countries with water, exploration, and fertile land. The portion of the river in North Africa consists of three main sources the bloodless Nile, the profane Nile, and the Atbara Rivers. The White Nile contains the largest press of water so that during the run ironical season the river remains sustainable (Middleton vol. ). westerly explorers investigated Africa because of the sober Nile. The Blue Nile is the link between the Mediterranean and the Deep Interior therefore, the search for its source drew m any Western explorers into Africa (Murray 170). Among many of the sm whollyer tributaries, the Atbara provides water in Ethiopia during the dry season. The Atbara runs through the Ethiopian highlands during the wet seasons, but is dry from January to June (Barrow). Therefore, it provides the amount of water suitable for the environment during that half of the year.The waters and changes of the Nile, the largest river in the world, supplies life to the barren empty and the rivers neighboring area. The two lands surrounding the Nile affect the discharg eing and climate zones. The black land was the fertile land on the banks of the Nile (Barrow). Black layer contains clog which contains layers of sediments left behind from the annual flood moreover, the sediments put one over the land useable for agriculture. The red land was a region of inhospitable devastate (Barrow). This region of desert protected the Egyptians from attack bordering the country.The headwaters of the flood water originate from the Ethiopian Highlands. Every summer, fall in the Ethiopian highlands sent a barrage of water that overflowed the banks of the Nile (Barrow). Without the precipitation in the Ethiopian Highlands, the river would cease to provide any nutritional soil as a result, the prominent agricultural land would indefinitely vanish from representence, divergence a barren, tundra like land. The waters contain numerous beneficial obstacles environing the area. The small ridges of the central plateaus mean that the dispirit leans of rivers are ch aracterized by waterfalls and cataracts (Murray 12).The cataracts and waterfalls redirect the course of the river, affecting the vegetation and farming around it. Settlement in Sudan depends on the river. The White Nile River flows north across the Sudanese border into the Sudd, the worlds largest permanent flood (Middleton 3 66). Even though half of the rivers water evaporates in the swamps, half of Sudans universe of discourse lives among the banks of the subsidiary. The rivers surrounding features, as well as the tributaries and waterfalls, significantly contribute to the welfare of the countrys engages.Flooding and climate influence the vegetation in the area, which remains vital for existence. Irrigation manipulates the growth and development of agriculture moreover, irrigation systems contribute to improve the effective utilization of the river. Because of the dry climate and vast desert surrounding the river, the irrigation remains for life. The continents undependable ra infall and frequent drought make irrigation an essential tool for agriculture (Middleton 2 159). Irrigation supplies the water for the crops during the dry season, which remains essential for food. Flood cropping exemplifies ancient forms of irrigation and technology.The Egyptians would plant crops, and would then flourish when the river floods in the fall, followed by harvest-tide the crops in the winter moreover, the spate named the system basin irrigation for the pattern of events. (Middleton 2 159). Flood cropping did not create an abundance of crops due to the unusual pattern of the great flood. In the early stages of developing irrigation, Egyptians formed a system called basin irrigation. When the Nile floods, the water fills the basin as a result, when the river fell the farmers allowed the water to drain onward and then plant crops in the wet soil left behind (Middleton 2 159).Basin irrigation created a mass majority of the planted crops which created a bountiful amount of food for the volume however, the farmers could single plant crops one time a year. The vegetation great(p) around the Nile River Basin depends merely on the flooding season and by the proliferous soil. The annual flood of the Nile contributes to the mass vegetation and of the cycle of growth. The close correlation between the distribution of soil and vegetation remains a significant factor for plant cover in soil formation. The flood produces soil needed for growth of various types of vegetation.When the annual flood recedes, the river leaves a thick layer of silt which was excellent soil to plant seeds in the soil after it had been ploughed (Barrow). The silt provides the necessity to mightily grow plants. The cycle of the growing crops consist of Akhet, Peret, and Shamuc. During the months of June through September, also known as the Akhet, the annually flood occurs also, during these months, farming has ceased (Barrow). From the months of October through February, or the period called the Peret, the floodwaters recede, leaving a thick layer of silt moreover, during this time the farmers plough the soil (Barrow).During the time of Shamuc, months from March through May, the farmers harvest the crops and scaters repair the canals (Barrow). The three periods of time work in perfect tandem to grow crops. The vegetation grown in the Nile Basin depends on the soil for nutrients. One of the most prominent crops grown for centuries yet to come remains wheat and different types of tittle along the Nile River. The grain along the Nile supplies people to make bread, porridge, and beer. After the grain was grown, they grew assorted fruits (Barrow).The vegetation grown in the Nile supplies the people with nourishment and trade opportunity. The climate along the Nile affects the type of vegetation grown along the banks as well as the human livelihood. The Nile consists of four climates the tropic wet, the tropical dry, steppe, and desert. The tropical wet and tropical dry lie in the South of Africa, and they receive much rainfall, with some dry seasons (Boehm). The desert and steppe climate lie near the Mediterranean Sea, along the start of the Nile.They receive less than ten to fourteen inches of rain a year moreover, they have little vegetation, leaving the various locations barren with extreme temperatures (Boehm). The strip of land along the Nile makes it hospitable because of the giant mass of water. Farmers use animals mostly for work, labor, and production of food. They would use these animals for trampling in the seeds, pulling the plough, eating unwanted grain and providing them with food (Barrow). The animals play an important role for the livelihood of the people by providing food, labor, and help with farming.The vegetation growth depends on the annual flood, climate, and animals of the area. The base of civilizations, technological advances, and cultures primarily exist in Africa because of the Nile, which makes it essential for the countries environing the area prosperous. Transportation began early for the Egyptians because of trade and fishing, but lastly they certain technologies for transferring goods to other countries. The ancient Egyptians developed boats from papyrus to obtain fish and materials for other necessities (Boehm). As the technologies advanced, other ideas arose to get to certain(a) points in the river.The people would use steamers to transport only to a certain point in the river (Barrow). The steamers would eventually head to the Mediterranean through various tributaries until the goods traveled all around the world. This process would only be possible through the Nile River, which provided transportation to associate themselves with other countries. The start of a great civilization, Egypt, would progress only with the significant contribution of the Nile River. Many Egyptians inhabited close to the Nile because it provided transportation, water, and amazing soil for growing cr ops.Through farming, the Egyptians created virgin mechanisms to make farming easier for the farmers. (Murray). A main source of food for the Egyptians remains fish. The most wanted fish from Africa today, the Nile Perch, has been shipped all around the world (Middleton Vol. 4). Today, almost all of the Egypts residents live along the Nile Delta or the along the course of the river. The river supplied the African countries with technology and culture, as well as the prominent ancient civilization of Egypt. Culture and cipher existed because of the Nile Rivers presence.Religion has been spread from country to country by the existence of the Nile tributaries. The capital of Sudan, Khartoum, lies between the White and Blue Nile. The spread of the Muslim holiness has a major influence on the country, and it is the primary religion of the Nile (Murray 173). The religion was established when Muhammad had begun preaching around the Nile Valley, spreading it to various parts of the contin ent. Along the banks of the Nile, the Egyptians harvested a plant named sorghum. Because of the sorghum, the Egyptians developed crafts such as boating, matting, basketry, and pottery (Murray 46).The Nile provided vegetation and materials to further develop technologies in agriculture and aquaculture. Africans developed new technologies to harvest power from the water, and the future of energy, hydroelectric power. Today, electricity is provided by generators powered by the Aswan Dam (Boehm 426). The Niles Aswan Dam, developed to control the annual flood and preserve water, provides electricity for the people surrounded by the Nile. The Nile provided the ancient Egyptians with necessities, and the river continues to contribute to Egypt and Sudan today.Without the existence of the Nile, Egypt would remain barren and underdeveloped. The base of Egyptian civilization and technologies developed the countries encircling the coast. Moreover, the Nile provides the people with food, electri city and transportation, which remain a significant aspect of everyday life. Although new developments have altered the need for the Nile, people still rely on the Nile. ? Works Cited Barrow, Mandy. Ancient Egyptian Farming. Chiddingstone church of England School, Jan. 2013. Web. 21 Jan. 2013. Barrow, Mandy. The River Nile. Chiddingstone Church of England School, Jan. 013. Web. 21 Jan. 2013. Boehm, Richard G. World Geography and Cultures. Columbus, OH McGraw-Hill Companies, 2012. Print. Middleton, John. Ed. Africa an Encyclopedia for Student. Volume 2. sensitive York Charles Scribners Sons, 2002. Print. Middleton, John. Ed. Africa an Encyclopedia for Student. Volume 3. New York Charles Scribners Sons, 2002. Print. Murray, Jocelyn. Ed. The Cultural Atlas of Africa. New York Checkmark Books, 1998. Print. Nile, Battle of the Nile River. Photograph. Encyclopedia Britannica. Web. http//www. school. eb. com. com/eb/art-228/ ?