Prison Food Essay Example for Free

Jail Food Essay As per Faulkner (136-137), the requirement for remedial organizations to restore guilty parties has been featured by the expanding cost of tasks just as recidivism measurements showing that lion's share of wrongdoers raise in wrongdoings submitted and the absence of social support or mix discharged offers can accomplish upon discharge (Hepburn Griffin, 57-59). This viewpoint proposes that restoration is connected to offenders’ gainful and social potential. Simultaneously, Holmes (9) accepts that the connections and skills created by the guilty party during imprisonment can fill in as establishment for social reintegration and long haul restoration. Along these lines numerous restorative offices, for example, the Northeastern Correctional Center, have attempted projects that are intended to all the more likely prepare guilty parties upon their discharge by drawing in them in the institutions’ kitchen group (Terris). Their goal isn't just teaching prisoners in the food exchange industry for conceivable business yet in addition to strengthen social bonds and self-improvement (Hepburn Griffin, 63-66). Foundation Terris calls attention to that the projects is neither novel nor one of a kind toward the Northeastern Correctional Center. Be that as it may, not at all like general kitchen obligations, prisoners coached in the institution’s Fife and Drum eatery dependent on strategies from the Culinary Institute of America by its head gourmet expert Eddie Jacobs. At the point when the program began in 1983, the goal was to instruct members in the readiness of practical suppers yet from that point forward has developed into well known and even high end food cooking. Moreover, as indicated by the program’s administrators, cooperation in the program gives members down to earth and business abilities that have stable interest and day by day applications. The program has had made progress both from the point of view of jail chairmen and prisoners. As indicated by the previous, the projects don't just connect essentially the enthusiasm of taking an interest prisoners yet has additionally been upgrading the responsiveness and investment of non-taking part detainees in existing projects. Terris additionally relates bits of knowledge from taking an interest detainee Idris Forde: Forde accepts that his in working in the Fife as indicated by â€Å"real world† situations fortifies the estimation of work just as their job in the activity of an endeavor and thus, their capacity to get beneficial and benefits the Northeastern Correctional Center as well as every single other partner of the foundation. Assessment According to Currie (185-187), investigations of recurrent wrongdoers, come back to criminal conduct is conversely identified with the degree of social combination and efficiency upon reemergence to society. Therefore, foundation of projects upgrading inmates’ competency, profitability and social investment have the capability of diminishing the dangers of recidivism. This feeling is likewise upheld by the National Institute on Drug Abuse. Their examination showed that the utilization of social fortification, regardless of whether as social prohibition, direct help or coaching and capabilities or abilities improvement, diminishes powerlessness to criminal conduct by expanding the individual and social dangers of re-detainment. There is no uncertainty that there has been more noteworthy acknowledgment of the job of remedial offices in recovery, which in contemporary points of view infers fruitful reintegration and restricting recidivism. In any case, it ought to likewise be noticed that endeavor such a program has additionally huge difficulties. On account of the Northeastern Correctional Center, their moderately little populace and their jail order, take into consideration better edges for such projects. On account of high-hazard offices which might be in lockdown aside from a couple of hours daily, actualizing the program is far-fetched. Moreover, the accessibility of educators or guides for the projects is additionally a thought. In addition, jail projects and goals must be assessed in the event that they are steady with such points of view. Something else, such punitive changes can not be adequately applied or executed as an operational order for restorative organizations. Proposals One of the main undertakings to set up the centrality of the accomplishment of the Fife program is to contrast its degree of progress with comparative projects in other remedial or restoration offices. A range to decide the level of adequacy needs to likewise be built up to outline competency or viability of the projects. The following errand is to distinguish the regular parts or techniques of the best projects which would then be able to be used to form prerequisites for programs that are to be created. Notwithstanding the substance, there ought to be affectability towards the imperatives of execution dependent on jail populace, methodology of offenses and mental assessment. Incidentally, there ought to likewise be acknowledgment that in spite of the degree of info or factual importance of projects diagrams or prerequisites, there is as yet a requirement for visit affectability examinations to oblige the assortment of partners and degree open concern managed such activities. Taking everything into account, in spite of the degree of progress that the Northeastern Correctional Center has accomplished in its kitchen program, there is as yet a need to assess its drawn out viability and level application proficiency to decide the basic parts for more extensive application and usage.

Clinical Computer Standards of Student Restorative Clinic

Clinical Computer Standards of Student Restorative Clinic Review to evaluate the clinical PC measures of the understudy remedial center in the University of Manchester dental emergency clinic Presentation: The utilization of PCs in centers is a helpful device for clinicians, anyway it can make difficulties for their clients with respect to cross contamination control and patient information security. The GDC (General Dental Council) and CMFT (Central Manchester Foundation Trust) have set guidelines for cross contamination control and taking care of patient information. These principles were utilized to survey the clinical PC use on the ground floor therapeutic facility in the University of Manchester dental medical clinic. Strategy: Clinical PCs were surveyed and information gathered over the time of about fourteen days on Mondays, Wednesdays and Fridays. The PCs were evaluated utilizing an information assortment sheet. Results were aggregated and broke down. Results: 89% of PCs fulfilled the guidelines for information insurance, 57% of the PCs satisfied the guidelines for cross contamination control. End: The outcomes show that gauges for cross disease control for the PC s on the center were especially poor. They additionally indicated that measures for information security are not being met by certain clients of PCs in the facility. Activity plan: Students and staff on the understudy remedial facility ought to be made mindful of results and suggestions ought to be actualized. A recurrent review ought to be embraced in a year to screen any improvement. Foundation The utilization of clinical PCs in the dental medical clinic has a huge job in persistent consideration. With the acquaintance of programming with handle understanding notes being presented in September 2014 this is considerably more applicable than any other time in recent memory. Since understudies utilize the PCs to record all their clinical notes, there is a bigger measure of patient information being put away on them and the PCs are being utilized considerably more as often as possible. While the utilization of PCs for clinical purposes can be a valuable device for clinicians, it likewise presents new difficulties to those utilizing them. Individual data of patients ought to be ensured consistently and this implies putting away records safely where they won't be seen by different patients, unapproved human services staff or individuals from the general population (GDC, 2005) . Proper cross disease control ought to likewise be kept up when utilizing PCs on facility. Cross contamination control precautionary measures are important to guarantee the wellbeing of patients and medicinal services staff (NHS, 2010). In this way staff and understudies should know about the correct strategies to follow when utilizing the PCs as a major aspect of their clinical practices. The clinical PCs on the ground floor remedial facilities are arranged inside the clinical bayous and are available to understudies and staff during and after treatment. Access to these PCs is confined through a secret phrase sign in giving they have been logged out of. A large number of these PCs have persistent information openly available once the PCs have been signed into. Right now there is no particular guidance to understudies to log out of the machines after use. The PCs on the center utilize an ordinary console and mouse to work. This makes a potential issue for cross contamination as the PCs are regularly utilized during treatment of patients. Points and destinations The point of this review is to guarantee that CMFT and GDC measures for cross disease control and patient privacy are clung to in the dental medical clinic ground floor facility regarding clinical PC use. The target of this review is to evaluate the nature of cross contamination control systems and patient secrecy with respect to clinical PC use and to devise executions which can be made to improve practices and satisfy the guidelines set. Guidelines So as to evaluate the utilization of the clinical PCs inside the helpful center I have utilized approaches and norms set by the CMFT and GDC Nationally. The CMFT have approaches on cross disease and patient information assurance accessible here: http://www.cmft.nhs.uk/your-trust/opportunity of-data/our-approaches and-systems The approach report ‘Records Management: NHS Code of Practice’ plots that gear used to store records ought to give stockpiling that is sheltered and secure from unapproved access and which meets wellbeing and wellbeing guidelines. The NHS approach record ‘standard disease control precautions’ gives direction to the best possible cross contamination control systems for care gear accessible: http://www.nhsprofessionals.nhs.uk/download/comms/cg1_nhsp_standard_infection_control_precautions_v3.pdf The General dental chamber additionally has set norms for every single dental expert to follow and has a report accessible which diagrams the requirement for quiet privacy and the obligation of dental experts to look after it. http://www.gdc-uk.org/Dentalprofessionals/Standards/Documents/PatientConfidentiality[1].pdf All understudies and staff utilizing clinical PCs should fulfill these guidelines. Technique The review was done reflectively. An aggregate of 45 Computers on the ground floor helpful facility were evaluated on Monday, Wednesday and Friday evening for about fourteen days. PCs were evaluated utilizing an information assortment sheet (reference section 1). Information from the assortment sheet was assembled and investigated. The information assortment sheet assembled data for the accompanying classifications: Cross disease control PC equipment which must be contacted for use for example Consoles and mice were checked for suitable boundary monitor assurance and cross contamination control systems. PC consoles must have obstruction assurance as fitting cross contamination control can't be accomplished by cleaning with disinfectant because of the structure of the consoles being utilized. The mice which are utilized can be cleaned thus understudies were inquired as to whether they had cleaned the mouse after use. Understudies were additionally inquired as to whether they had cleaned the plastic front of the consoles. Consoles which didn't have boundary security and those which did and were not cleaned were regarded to not fulfill the guidelines of the CMFT. Mice which were not cleaned with disinfectant were likewise esteemed to not fulfill the guidelines of the CMFT. Information assurance PCs were evaluated to check whether the clients had logged off after use. PCs were additionally surveyed to check whether there was actually recognizable patient information open without limitation. Any PCs with unlimited patient information were considered to not satisfy the guidelines set by the GDC and CMFT. Results The outcomes from the assortment sheet from every one of the 6 days were accumulated to give a normal over the fourteen days which were changed over into rates spoke to in the diagrams underneath. Cross Infection Control This diagram shows the level of the PCs which had a plastic boundary monitor security over the console toward the finish of the meetings. From the information gathered a normal of 24% of PCs in the ground floor helpful center had no obstruction assurance during the clinical meetings. Of the PCs which had hindrance assurance I asked the understudies from these bayous on the off chance that they had cleaned the plastic boundary watch with disinfectant, the outcomes are demonstrated as follows. The diagram shows that on normal over the fourteen days 18% of the consoles with boundary insurance were not cleaned with disinfectant toward the finish of the clinical meeting. The entirety of the mice for the clinical PCs in ground floor remedial have no boundary insurance thus understudies were inquired as to whether they had cleaned the mice toward the finish of the meeting, the aftereffects of which are demonstrated as follows. The information gathered demonstrated that on normal over the fourteen days 21% of understudies had not cleaned down the mice with disinfectant in the wake of utilizing them. PCs which didn't have boundary security for the console and those which did yet were not cleaned just as those with mice that weren’t cleaned were considered to have unseemly cross contamination control. The all out outcomes spoke to as a rate in the outline beneath. The information gathered demonstrated that altogether 43% of PCs being utilized in the ground floor therapeutic facility were not satisfying CMFT guidelines for cross disease control. Information Protection This diagram shows the level of PCs which were logged out of toward the finish of the clinical meetings over the fourteen days. The information gathered shows that 52% of PCs on ground floor therapeutic were not logged out of toward the finish of the meeting making a potential information security issue. PCs were likewise surveyed to check whether any by and by recognizable patient information was openly available without limitation, results appeared as a rate in the diagram underneath. The information gathered demonstrated that 11% of the PCs on ground floor remedial center had actually recognizable patient information unreservedly open without limitation and therefore these PCs were considered to be unbound as far as patient information insurance. In this way these PCs don't satisfy the guidelines set by the CMFT and GDC for understanding privacy. End Utilizing the rules set by the CMFT and GDC I have surveyed the clinical PC guidelines of the ground floor helpful facility with respect to cross contamination control and information insurance of patients. The outcomes show that lone 57% of PCs in the ground floor therapeutic center satisfy the guidelines of cross contamination control. This was for the most part because of obstruction monitors on consoles not being utilized however it was likewise the situation that understudies were not utilizing disinfectant wipes on both the consoles and mice. 89% of the PCs satisfy the guidelines for information insurance. The staying 11% was a consequence of patient information being available legitimately from signed in machines in this way the data was not made sure about. The outcomes demonstrate that there is noteworthy improvement to be made in the acts of staff and understudies utilizing the PCs on center to all the more likely secure patient confi

Essay Topics - Which One Is Best?

Essay Topics - Which One Is Best?There are various topics on education for the essay, but which one is the best? It really depends on the kind of essay that you want to write.For example, if you want to write an essay on the concepts and terms used in the field of science then go for topics such as biochemistry, anatomy, cell biology, genetics, physics, astronomy, etc. and in the humanities, you can also talk about literature, politics, religion, philosophy, history, etc. for essays. The aim is to reflect the various topics of the subject in the essay.Sometimes it might seem difficult to choose a topic, especially if you are new to the subject or if you want to experiment with a new area. For that you can try searching through the newspaper to see what topics are covered. If you have a good knowledge about the subject then you can also search through the Internet for different topics.It is always better to choose subjects that are related to the one you are writing the essay about. F or example, if you are writing about the concept of creativity and discovery then you should make sure that the topic you choose is related to the one you are writing the essay about. If you are writing about the art of cooking, you should also include a related topic to your essay so that it can be easily read by the reader.The next thing that you need to do when choosing topics for the essay is to know the deadline that the essay will be required by. If the deadline is in a month, then you can choose the topic that suits your leisure time, but if the deadline is in a year then you must focus on the topic that you will be required by. Otherwise, the entire idea of your essay might change because of that.Lastly, you can take advice from the experts and ask them to select the topic that you should write. They might tell you that you should start writing the essay from the place where you finished the high school exams. That is because they are usually the smartest people and can help you in selecting the best essay topic for you.By following these guidelines, you can write a great education for essay and enjoy your life. Just remember to plan the topic well so that you can focus your entire attention on the topic. These tips will help you find the right topic for your essay.

Media Violence is Not the Problem - The Problem is in Our...

There are many examples that Americans commonly associate with growing up and coming of age; getting a driver’s license, seeing an R-rated movie, registering for the draft or to vote, buying guns, killing classmates†¦ Indeed, the dramatic increase in school shootings during the 1990s, in conjunction with the technology boom, drew much attention to mass media violence. Does media violence perpetuate aggressive behavior in its viewers? If so, to what extent? Do viewers retain models of behavior from their exposure to media violence? Do these models resurface later on during their coming of age? These are hard questions that may not have definite answers; however, a clear analysis on many studies reveals that we’ve only begun to scratch the†¦show more content†¦Who’s to blame? The Culprits Many Americans, particularly parents and politicians, were displeased with the amount of violence depicted in the media. In terms of violence in music, many turned around and blamed shock-rockers such as Marilyn Manson, Rammstein, and KMFDM. This, despite the fact that Harris and Klebold were not Manson fans, is a rather selective judgment. As Brooks Brown, a close friend of Harris and Klebold, and Klebold’s childhood best-friend, wrote in his book he co-authored with journalist Rob Merritt, No Easy Answers, â€Å"Music creates an emotion, whether it’s anger, sorrow, thoughtfulness, happiness, or humor. What people do with their emotions is up to them. But music doesn’t tell people what to do† (17). As for video games, it was common knowledge that Harris and Klebold were video game fans of the first-person-shooter genre, such as Doom and Duke Nukem. Again, Brown writes, â€Å"Video games may have given them a place to direct their rage—but somethin g else caused their rage in the first place. Something caused them to cross the line of fantasy and embrace imaginary worlds like Doom and Duke Nukem as an alternate reality† (Brown and Merritt 39). On the other hand, statistics show that the average American child will view approximately 200,000 acts of violence on television, which includes 18,000 murders, by the time that child reaches eighteen (Schooler and Flora 277). With so much exposure, it would be foolhardy to totallyShow MoreRelatedYouth Violence: Identify the Cause and Work Towards Prevention1494 Words   |  6 Pagesdictionary, Violence is the exertion of physical force so as to injure or abuse. Violence is often a behavioral response that children are taught to use in order to achieve their goals. On the other hand, violence can become a routine and automatic way of coping with stressful situations for some children (Youth Violence and Suicide Prevention Team 1999). You violence is an old problem that is frequen tly an issue over which there is much debate. 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The Life Of An American Literary Icon - 1206 Words

Neelee Harrison Honors English 9 19 April 2015 The Life of an American Literary Icon I think there s just one kind of folks. Folks (Lee 304). Harper Lee is one of America s most famous and beloved writers of her time. She has inspired people with her unique down-to-earth writing voice and her presentation of the rawness of people and life in general. Because of Harper Lee, America has learned to appreciate the differences in others from ourselves because you never really understand a person until you consider things from his point of view (Lee 39). Nelle Harper Lee was born on April 28, 1926 in the tiny southern town of Monroeville, Alabama (Harper Lee). Her father Amasa Coleman Lee, had many occupations. He was a†¦show more content†¦Truman and Harper grew up to be the best of friends (Harper Lee). Truman became her inspiration for character Dill in her bestselling novel, To Kill a Mockingbird (Harper Lee Biography List of Works, Study Guides). During high school, she became fascinated with literature and writing (Harper Lee). After graduating high school in the class of 1944, she went to Huntingdon College in Montgomery, Alabama to study (Harper Lee Biography List of Works, Study Guides). After studying a year at Huntingdon, she transitioned to the University of Alabama in Tuscaloosa (Harper Lee). While at the University of Alabama, she began to go after her true calling to write (Harper Lee). She decided to join the college s newspaper team called, Rammer Jammer, and its magazine (Harper Lee). Later on in the years, she became the newspaper s editor. During her junior year at the University of Alabama, she was accepted into the college s law school while she was still an undergraduate (Harper Lee). Harper accepted the offer but became completely fatigued because of the hard work she had put into law school. She then had to quit her job as the Rammer Jammer s editor because of the school s orders (Harper Lee). Later on, she went to England s Oxford University to study abroa d for a year (Harper Lee Biography List of Works, Study Guides). After studying at Oxford, she returned to her law studies at the University of Alabama. At the end of her

Brandon Suing Essay Example For Students

Brandon Suing Essay Reality T.VWhy do people watch Reality T.V.? What makes it reality? If it isreality, whycan we separate our lives from theirs? Reality shows arent really reality,they just depictsmall pieces of real life. Most people think of it as just an ordinaryshow. Others see it assomething that they can relate to everyday life. Given this; there aredisputes while livingtogether, arguments, and actual fistfights can break out when viewing thesetypes ofshows. Sounds like real life right?When you actually put time and thought into it before you watch it,(most peopledont analyze the tendencies of these shows) you begin to notice that adesignatednumber of people might act the same way in a different show, or may actthe same way,every time. These characters are developed as the show progresses, gainingspecific attitudes. The characters consist of the witty, shy, smart-assedloud mouth, anda relatively mellow character. All must have encompass some traits; if theydidnt, itwouldnt really appeal to the v iewers. You cant make money out ofsomething peopledont watch. The way society is designed, most people watch what is shoved intotheir faces,and watch what is given. To watch these shows, you need the I.Q. of 1. Whydoes theirreality differ so much from ours? Society also determines how the people inthe showsact during the course of it. For instance, if two people are beingevaluated, and they getbad reviews, the editors of the show clip out parts that are irrelevant,and they showparts of that person that would make them more appealing to the viewers. This isnt right,adjusting the way that a person is shown so that they be more appealing,with or withoutthe persons consent. This cant be real, Dramatizing people for the solepurpose ofentertainment. Racial issues are in this as well; most shows consist of a variety ofnationality. They try to have at least one of each of the ethnic groups. This way, theshow may drawattention from viewers from different races. From my personal view, thedirections ofthese shows are headed down a one-way street, theres hardly any characterdevelopment. Most of them center on just a few themes, including danger, dating andfamily feudsituations. This goes on and on from one show to the next. This isntsomething that wehave to struggle to understand. The shows require a little directing and alittle fewerscreen writing. They compete for prizes which vary (cars, to money, even ahusband / wife!). Then to add to the drama, they add a twist; a person hasto vote off theirfriends, or the one least liked, some are even voted off by the actualpeople who watchthe show. All in all, reality T.V. may be something that you and your friendsand family cansit back during the day to watch just to get a kick out of it. As for thereality part, youmay not find that much, if any at all. It may be the new thing in T.V., butits still got along way to go before it deserves the name Reality T.V..

Why do people watch soaps Essay Example

Why do people watch soaps? Paper Soaps are a genre of T. V programme based on real life situations and feature regular characters which viewers feel they can relate to. Each soap is shown at least thrice weekly and are ongoing. The storylines vary but are based in the same place for every episode, for example, Eastenders is based in a fictional place called Walford. Most soaps are based in a fictional place but that fictional place is based in a real place like Coronation Street is based in Weatherfield which is in Manchester and Eastenders in Walford which is in the east end of London. Originally soaps were created to listen to on the radio for women in America to listen to whilst their husbands were working. They were usually by a soap company which is why the name Soaps is used to describe that particular genre of TV programme. Today, soaps are created for the majority of society. They have a character to suit everyone whether it be teenager or O. A. P. The characters of soaps keep the audience glued to the screen. They are an important part of the reason why people actually watch soaps. The audience feel they can identify with characters and feel the need to watch them as if it would happen to them. We will write a custom essay sample on Why do people watch soaps? specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Why do people watch soaps? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Why do people watch soaps? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Even if there is no character in the sea of personalities then no doubt viewers will enjoy watching the lives people they like or even hate as every character leads a busy and interesting life. Characters range from babies to O. A. Ps and new ones are introduced and killed off every few months. Each soap usually contains the typical love rat businessman like Steve Owen from Eastenders, the hard done by wife like Lynn Scully from Neighbours, the mischievous oldie like Betty Armstrong in Emmerdale, the confident young woman like Geri in Hollyoaks and the wise old lady who solves everyones problems like Rita in Coronation Street . Storylines are the anchor of the soap, without interesting storylines no one would watch it. New storylines are introduced every week and there are usually about three or four stories happening at one time. One will just be starting, one will be developing, one will be in the middle and one will be concluding so the audience dont get bored and keep watching the soap. If someone misses an episode it wouldnt matter as much as it would in a drama series as the characters are forever referring back to what happened the day before and the week before so viewers dont trail off and stop watching the soap. To keep the audience watching, every episode will end on a cliff-hanger, for instance, recently a Hollyoaks episode ended with a car crash with both victims covered in blood and one unconscious. Viewers would want to know what happened to both victims and if the passenger that was unconscious survived and the only way to do that is to watch the next episode. The audience would recognise the soap if they got shown a picture of a meeting place featured in the soap. This is why the setting needs to be regular. The audience watch it in the same place every week and become familiar with it all. Most soaps are based in a fictional place usually in a real place like Emmerdale is based in Emmerdale in Yorkshire. People will enjoy watching how the producers convey how they live in a soap based where they live also. The soap is usually set in a compact site. Everything is close together and if a regular viewer of the soap was placed in the area it was set then they would undoubtedly be able to find their way around and where everything is, including meeting places. The meeting place of a soap is where the characters are usually seen together. These locations are places like the pub, the shop, and the cafi. In Eastenders the main meeting places other than each others houses are, The Vic which is a pub, The Cafi and in the market . In Coronation Street the meeting sites are The Rovers Return, the shop and other such locations. Soaps confront lots of issues. The issue of H. I. V was first confronted in Eastenders when the character, Mark Fowler revealed he had the disease. This helped people become aware of the disease and viewers who have it feel more at ease and even admit they have it. This is the case for all issues in a soap and issues that have been brought are as follows, female rape, murder, adultery, incest, homosexuals, teenage pregnancies, kidnappings and suicides. All these issues can be used as a comfort who think that their lives are bad until they watch their soap and realise they are much better off than these victims. This is a good reason for why people watch soaps. It also encourages people to admit their problems and talk about them. Soaps keep the loyalty of their viewers by showing them what they want. The secure new viewers by making watching soaps almost completely unavoidable for people who watch prime time television as a soap fills almost every time slot on terrestrial television channels. For people who live alone soaps are almost friends and they will tune in everyday to watch, as soaps are always reliable and uninterrupted except for adverts. If you watched Coronation Street last week on Wednesday at a certain time then it is guaranteed to be on the same time next Wednesday. As Eastenders slogan says, Everyones talking about it which is completely true. People always talk about soaps as if they are real realistic soaps are. If you dont watch soaps you are less likely to have something to talk about with colleagues or friends where as if you do it can always be brought up as an interesting topic of conversation. By watching soaps people can forget their own problems and enjoy nosing into someone elses. It could be described as a sort of escapism. As more and more soaps are introduced the more popular they become and harder to avoid. The new soap, Night and Day could be used as an example. People watch them for all sorts of reasons and things like, the way they deal with real life issues, use realistic characters that people feel they can relate to, how they always keep you in suspense at the end of an episode, the way they deal with more than one storyline to keep people interested, how people can escape to them and forget their own problems for a while, whilst getting the assurance from the soap that other people are much worst and finally how it is a much talked about topic and if an episode is missed you will be an outcast from the conversation. You cant afford not to watch soaps!

Cut To The Chase

Cut To The Chase Cut To The Chase Cut To The Chase By Sharon Cut to the chase is a common expression, meaning get to the point. Its an exhortation to omit flowery phrases and unnecessary preamble and focus on the core issue. This expression first appeared in newspapers in the 1940s, though it has an older origin in the American film industry. In the era of silent film, a romantic love story often ended in a thrilling chase sequence, which was the most exciting part of the film. At that time cut to chase was a script direction indicating that the chase was next in the sequence of events. One example cited is in the novel Hollywood Girl by Joseph McEvoy, where a character gives the script direction: Jannings escapes; cut to chase. Here are some quotations from newspapers: People could fight about the merits of the Duke’s films for years, but let’s cut to the chase. Here are five favorites, all perfect ways to celebrate his endearing talent. And, surprise, theyre not all Westerns. USA Today But, Peters thought, if you can tell in half a minute of meeting someone whether theres chemistry, then why not cut to the chase and just meet up? She crafted a new approach: an app where users can meet people without hassling with features on traditional online dating apps. LA Times Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:100 Beautiful and Ugly WordsTime Words: Era, Epoch, and EonSupervise vs. Monitor

As You Sow so Shall You Reap

Now go away.    The womans smile became even broader. Suddenly the man felt a gentle hand under his arm. What are you doing, lady? the man asked angrily. I said to leave me alone. Just then a policeman came up. Is there any problem, maam? he asked†¦ No problem here, officer, the woman answered. Im just trying to get this man to his feet. Will you help me? The officer scratched his head. Thats old Jack. Hes been a fixture around here for a couple of years. What do you want with him? See that cafeteria over there? she asked. Im going to get him something to eat and get him out of the cold for awhile. Are you crazy, lady? the homeless man resisted. I dont want to go in there! Then he felt strong hands grab his other arm and lift him up. Let me go, officer. I didnt do anything. This is a good deal for you, Jack the officer answered. Dont blow it Finally, and with some difficulty, the woman and the police officer got Jack into the cafeteria and sat him at a table in a remote corner. It was the middle of the morning, so most of the breakfast crowd had already left and the lunch bunch had not yet arrived The manager strode across the cafeteria and stood by his table. Whats going on here, officer? he asked. What is all this, is this man in trouble? This lady brought this man in here to be fed, the policeman answered. Not in here! the manager replied angrily. Having a person like that here is bad for business    Old Jack smiled a toothless grin. See lady. I told you so. Now if youll let me go. I didnt want to come here in the first place. The woman turned to the cafeteria manager and smiled. Sir, are you familiar with Eddy and Associates, the banking firm down the street? Of course I am, the manager answered impatiently. They hold their weekly meetings in one of my banquet rooms. And do you make a godly amount of money providing food at these weekly meetings? What business is that of yours? I, sir, am Penelope Eddy, president and CEO of the company. Oh. The woman smiled again. I thought that might make a difference. She glanced at the cop who was busy stifling a giggle. Would you like to join us in a cup of coffee and a meal, officer? No thanks, maam, the officer replied. Im on duty. Then, perhaps, a cup of coffee to go? Yes, maam. That would be very nice. The cafeteria manager turned on his heel, Ill get your coffee for you right away, officer. The officer watched him walk away. You certainly put him in his place, he said. That was not my intent. Believe it or not, I have a reason for all this. She sat down at the table across from her amazed dinner guest. She stared at him intently†¦Jack, do you remember me? Old Jack searched her face with his old, rheumy eyes. I think so I mean you do look familiar. Im a little older perhaps, she said. Maybe Ive even filled out more than in my younger days when you worked here, and I came through that very door, cold and hungry. Maam? the officer said questioningly. He couldnt believe that such a magnificently turned out woman could ever have been hungry. I was just out of college, the woman began. I had come to the city looking for a job, but I couldnt find anything. Finally I was down to my last few cents and had been kicked out of my apartment. I walked the streets for days. It was February and I was cold and nearly starving. I saw this place and walked in on the off chance that I could get something to eat. Jack lit up with a smile. Now I remember, he said.. I was behind the serving counter. You came up and asked me if you could work for something to eat. I said that it was against company policy. I know, the woman continued. Then you made me the biggest roast beef sandwich that I had ever seen, gave me a cup of coffee, and told me to go over to a corner table and enjoy it. I was afraid that you would get into trouble Then, when I looked over and saw you put the price of my food in the cash register, I knew then that everything would be all right. So you started your own business? Old Jack said. I got a job that very afternoon. I worked my way up. Eventually I started my own business that, with the help of God, prospered. She opened her purse and pulled out a business card.. When you are finished here, I want you to pay a visit to a Mr. Lyons Hes the personnel director of my company. Ill go talk to him now and Im certain hell find something for you to do around the office. She smiled. I think he might even find the funds to give you a little advance so that you can buy some clothes and get a place to live until you get on your fe et If you ever need anything, my door is always opened to you. There were tears in the old mans eyes. How can I ever thank you? he said. Dont thank me, the woman answered. Thank God who led me to you.

Car belt design Assignment Example | Topics and Well Written Essays - 1000 words

Car belt design - Assignment Example PLA material is bio plastic material that is mostly sourced from the bio materials having sugars in the form of form of starch and cellulose. It is 100% bio degradable material. The fibres derived from the PLA material can easily replace the nylon in cases where nylon is used extensively. Moreover, PLA material can replace the poly vinyl can be used to manufacture surgical as well as common use polythene bags. It requires less temperature to be converted in any form. The common type of material available as biodegradable plastic is poly lactic acid (PLA). However, the material available for the use is made up of poly-L-lactide (PLLA) that appears after the polymerization of L, L-lactide and PLA. The crystallization percentage of the PLA is about 37%. It achieves glass transition state at about 60- 85 o C. It melts at about 178 o C and the average tensile modulus is about 2.7–16 GPa. In pure condition, PLA can resist a temperature of about 110 o C. However, as the purity is altered heat resistance as well as abrasion resistance can be enhanced. PLA has the similar mechanical properties as compared to that of Polyethylene terephthalate (PETE). PLA can be turned into fibres of required length and diameter with the help of similar process used for the other thermo plastic materials. The process is often named as melt spinning process that converts melted. The most advantageous feature of the PLA is the bio-degradability of the material. Once the belt attains its age in car or other vehicle, the feature of biodegradability is much important as it decomposes the material naturally and does not bother the environment (Niaounakis, 2013, 161). Blending other polymers into the PLA enhances its heat resistivity. Other bio plastics like poly-D-lactide can be mixed with the PLA or PLLA to enhance the heat resistivity. The mixing of the other compounds can be altered according to the application. If ratio of the poly-D-lactide and PLA become 1:1,

Network Measurement Laboratory Lab Report Example | Topics and Well Written Essays - 750 words

Network Measurement Laboratory - Lab Report Example This experiment is aimed to experimentally determine the Thevenin and Norton equivalent circuit of a Black box network which consists of resistive elements and voltage source. Furthermore, the value of the load resistance connected across the two terminals of the black box will be determined such that maximum power is transferred from the network load. Finally, the objective of the experiment is to determine certain network parameters. This experiment will aid the students to understand the behavior of given circuits and explain their outputs, understand Thevenin and Norton principles, the principle of maximum power transfer and their implications for practical systems. Thevenin Theorem states that: â€Å"any linear terminal circuit is equivalent to an ideal voltage source Vth in series with a resistance Rth where Vth is open circuit voltage the two terminals and Rth is the ratio of open-circuit voltage to the short-circuit current (Isc) at the terminals†. On the other hand, an alternative proposition to Thevenin’s theory, Norton’s theorem states that â€Å"Any linear resistive two terminal circuit is equivalent to a parallel combination of an ideal current source In and a resistance Rn, where In is the short-circuit current at the terminals and Rn is the ratio of the open-circuit voltage to the short-circuit current†. These theorems are illustrated in the circuit below Measurements for the values of 12 VDC and 18 VDC of the excitation voltages were then made. The Thà ©venin Circuit Component was then turned over and a schematic diagram representation drawn as shown below A 10Kï â€" variable resistor was connected across the output of the black box and the current and the voltage across the resistor measured. The resistance was varied the current and voltage recorded as a function of the resistance. The current and the voltmeter measurement

The Life And Great Works Of John Updike :: essays research papers

The Life and Great works of John Updike   Ã‚  Ã‚  Ã‚  Ã‚  An American novelist, short story writer and a poet, John Updike was a country boy with a great talent that needed to be unleashed. He wrote many novels and won many awards; his best works did involve the novels that told the story of a man’s life. The best-known and most widely analyzed work, John Updike wrote a great series of novels depicting a reoccurring theme of the life of a man, and his dream to have his high school wonders once again.   Ã‚  Ã‚  Ã‚  Ã‚  Updike was born on March 18, 1932 in Pennsylvania, outside of the big city and into the countryside. His parents were Wesley Russell Updike, his father, and Linda Grace (Hoyer) Updike, his mother. They raised John with great care and with great ambition to succeed in the harsh world. During his young life many things were taking place that would bring the American Society to a great fall; it was hard for a young American writer in the 1940’s and 50’s. Updike’s schooling was like any typical family, not any kind of high-class private school, just a normal kid. He attended public schools in Shillington in 1936, and he graduates all his schooling, of the public school system, in 1950. Updike was class president, and graduated as co-valedictorian. After grade school he attended one of the greatest colleges in the United States, Harvard University. His   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Plemons 2 writing was weak during grade school, but his great pieces came his senior year at Harvard. He became editor for the Harvard Lampoon, which is the school’s newspaper. With this under his belt for experience, Updike graduates from Harvard as the â€Å"Summa Cum Laude,† that which is a great honor for him. Now entering the working world, Updike starts a new job in New York; he is employed at The New Yorker, as an article writer/reporter in 1955. During his time at the news-printing place, he writes many short stories and some novels. Soon after, two years later to be exact, he starts to become a full-time writer.   Ã‚  Ã‚  Ã‚  Ã‚  Updike and his wife, Mary E. Pennington daughter of Rev. Leslie T. Pennington and Elizabeth Daniels Pennington, decide to have a family. Their first child came in the year of 1955, it was a girl and Mary named her after her late mother, Elizabeth. Updike, being a man wanted a boy to carry the father’s name so, two years later, January 19, 1957, they have a baby boy; they named him, David.

Glaser Health Products Essay

Glaser Health Products of Ranier Falls, Georgia needs assistance in evaluating and classifying costs in order to implement an activity-based costing system. As stated in the case, these costs will be used for planning and control decisions rather than inventory valuation. The activity-based costing system will provide better allocation of Glaser’s overhead costs rather than a system to look at the cost drivers or the activities that their overhead costs comprise. Glaser’s general structure of an activity-based costing model should consist of cost objects, activities, consumption of resources, and cost. Activity-based costing changes â€Å"the rules of the game† since it changes some of the key measures that manager’s use for their decision making and for evaluating individuals’ performance (Accounting4management.com). In order for Glaser to implement a successful activity-based costing system management must take a look at their overhead costs and j ustify whether or not they have enough overhead to be worrying about. While we do not know Glaser’s monetary value of their overhead costs, it seems that they have several divisions with a large amount of cost categories management must consider. The three main divisions of Glaser Health Products are Operations, Sales, and Administrative. Under each division are costs categories that have been divided up to help management determine where they belong. (Appendix A identifies each of the costs with the appropriate division). Next, management must identify the big overhead cost in order to determine whether or not they want to allocate some or a bunch of overhead using the activity-based costing system. I suggest that Glaser creates an activity-based costing system that allocates, with a minimal amount of effort, a large portion of their overhead. For instance, management is correct in identifying each of the costs using four different activities. These include unit-level activities, batch-level activities, product-level activities, and facility-level activities. This is a great system because the fewer activities Glaser can use to do this, the easier the accounting will be for management. These four activities will allow  Glaser to fairly and accurately allocate overhead to product lines. (Appendix B illustrates each of the costs under one of the four activities and also classifies the four activities under one of the three divisions). After Glaser management has identified the handful of the activities that connect overhead expenses to products, they must use the appropriate measure (the cost driver) to tie the overhead expenses to the product lines or service lines. To achieve this management must specify an appropriate cost driver for tracing costs associated with the various levels of activities to the next cost objective or products. The cost drivers can include a number of things such as direct labor hours, number of batches, or number of employees. (Appendix C shows the appropriate cost driver with the various levels of activities). Under the Activity-based costing system, Glaser will use preliminary stage cost drivers to link costs of resources consumed in one activity center to other activity centers. Some costs, such as batch-level activity center costs are initially assigned to a primary stage activity center and only need a single assignment process, and are traceable to specific products but often use a cost driver. Product-level activity center costs may be related to a specific product or grouped by activities before being assigned to products at the primary stage. Facility-level activity center costs may go through multiple preliminary stages before being assigned to products (Schneider, 2012). It is necessary to use a preliminary stage cost driver because this system assigns costs from activities to other activities. On the other hand, primary stage cost drivers is used to assign costs from activities to the cost objectives. This process eliminates distortions in cost allocations to products that result from production complexity (Schneider, 2012). Actually sitting down and laying out an activity-based costing system for a real company is much more difficult than a typical textbook ABC problem. Determining what causes a cost to occur is much more difficult than it originally might seem (Krupnicki & Tyson, 1997). Overall, I think that management’s decision to implement an activity-based costing system is going to work in their favor. The decision to implement ABC is often driven by the need to improve customer profitability analysis, to gain more accurate cost information for pricing or to prepare relevant budgets (Cohen, Venieris, & Kaimenaki, 2005). In this case, Glaser wants to identify costs used for planning and control  decisions rather than for inventory valuation. Glaser is likely to see many benefits from implementing an activity-based costing system such as better profitability measures, better decision-making, process improvement, cost estimation, and cost of unused capacity. The activity-based costing system will provide better allocation of Glaser’s overhead costs rather than a system to look at the cost drivers or the activities that their overhead costs comprise. References http://www.accounting4management.com/implementing_activity_based_costing.htm Schneider, A. (Ed.). (2012). Managerial Accounting: Decision Making for the Service And Manufacturing Sectors. San Diego, CA: Bridgepoint Education. Krupnicki, M., & Tyson, T. (1997). Using ABC to Determine the Cost of Servicing Customers. Management Accounting, 79(6), 40-46. Retrieved from http://search.proquest.com/docview/229739140?accountid=32521 Cohen, S., Venieris, G., & Kaimenaki, E. (2005). ABC: Adopters, Supporters, and Deniers And Unawares. Managerial Auditing Journal, 20(8), 981-1000. Retrieved from http://search.proquest.com/docview/27453714?accountid=32521

The issues of Managing Financial Resources and Decisions - Free Essay Example

Sample details Pages: 11 Words: 3407 Downloads: 7 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Before studding and researching any business organisation or company first we have to know nature, purpose and role of accounting of the business. We know, there are various types of business in the word such as Sole trader, Partnership, Private limited company and so on. The Trevor Plc. Don’t waste time! Our writers will create an original "The issues of Managing Financial Resources and Decisions" essay for you Create order is well known famous wholesale distributors and Private Limited Company. Although it is not too large organisation but now it recently gains rapid economics prospect due to its successful management process and product bend. It is not really easy task to scrutinize everything of the specific company because almost every business management has private business policy to save them from competitive business world. The Trevor Plc. as Toy Company they have to creative minded and they have to update their production because children are more attractive to new product. In my academic writing I will describe financial sources, decisions, performance and financial transaction of the business. Financial Statement: (P11) In the financial accounting financialstatement is a formal written record of the financial activities of a business, person, or other entity. For a business enterprise, all the relevant financial information, presented in a structured manner and an easy form to understan d, are called the financial statements. To achieve this, a businesss accounting system will normally produce three particular statements on a regular basis. These three statements are concerned with answering the following questions: *What cash movement (that means cash in and out) over a particular period? *How much wealth (profit or loss) was generated? *What is the accumulated wealth of the business at the end of the period and what form does the wealth take? 1. Cash flaw: Cash flow statements report a companys inflows and outflows of cash. This is important because a company needs to have enough cash on hand to pay its expenses and purchase assets. A cash flow statement shows changes over time rather than absolute dollar amounts at a point in time. It uses and reorders the information from a companys balance sheet and income statement. 2. Income statement: The basic role of the Income statement providing information with Profit Loss account on the operation of th e enterprise. These include sale and the various expenses incurred during the processing state. Profit Loss account. Income statements also report earnings per share. This calculation tells you how much money shareholders would receive if the company decided to distribute all of the net earnings for the period. 3. Balance sheet: A balance sheet is a report on a companys cash flow activities; particularly its operating, investing and financing activities. It provides detailed information about a companys assets, liabilities and shareholders equity. Purpose of financial statements: The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Financial statements should be understandable, relevant, reliable and comparable. Reported assets, liabilities, equity, income and expenses are directly related to an organi zations financial position. Formats of the Financial Statements: (P12) In the preparation of financial statements there are different formats used by different types of business. This is because the nature and structure of the organisations are not same. However, although using formats are different for same project but the results will be the same for every format. In case of income statement, there is no prescribed specific format for the preparation of the income statement. The company should select a method of presenting its expenses by either function or nature; this can either be as encouraged, on the face of the income statement, or in the notes. Different types of businesses use different types of formats. For instance, a sole trader would prepare a simple profit and loss account compared to a public limited liability company which will have to prepare based on GAAP. But it is difficult to compare with other organisations if financial statements are not prepared based on standards. Some businesses prepare a single step income statement format where all expenses classified by function and are deducted from total income to give income before tax while other use it multi step format where cost of sales is deducted from sales of product to show gross profit, and other income source and expense are presented to give income before tax. The main difference between these two formats is that the single step format does not show the margins while the multi-step format gives the margin by classifying what is direct cost and indirect cost. These classifications are important in making good financial decisions. The single step format leads to low quality accounting information. In term of balance sheet some businesses match assets to equity and liabilities. Here equity and liabilities represent the amount invested in the form of owners investment plus borrowings from lenders and creditors. In most businesses the balance sheet is prepared matching assets le ss liabilities represent the owners equity. Calculation of Ratio: P13 Probability Ratio Gross profit ÃÆ'Æ’-100% Sales  £2,076,340ÃÆ'Æ’- 100%  £7,172,160 =28.9% Operating profit margin ÃÆ'Æ’-100% Sales  £651,850 ÃÆ'Æ’- 1 00%  £7,172,160 9.08% Liquidity Ratios: The liquidity ratios measure the companys ability to meet its current obligations. Current obligations are all the obligations that fall under the period of 1 year. Current ratios This is the liquidity ratio that measures the companys extent at which its current assets can pay off its current liabilities. Current assets Current liabilities  £1,376,180  £637,100 2.16:1 The quick ratio which is also known as the acid test ratio =current assets -stock Current liabilities  £1,376,180- 423,700  £637,100 1.5:1 Efficiency Creditors turn over = creditors ÃÆ'Æ’- 360 Cost of sales 367,100 ÃÆ'Æ’- 360 5,09 5,820 46 days Stock turn over =closing stock ÃÆ'Æ’-365 Cost of sales 423,700 ÃÆ'Æ’-365 5,095,820 30 days Dividend per share = total dividend payable Number of shares  £50,000  £ 200,000 =25p Investor Ratio: This ratio is use to find out appropriate factor for investor to investment Earnings per share=net earnings/number of outstanding earning 456850/200000=  £2.28 per share Dividend per share = Dividend /Number of share issue 50,000/200,000 =  £0.25 per share Pass-P10 Solution: Here, Variable cost per unit= (material cost + labour and variable cost) =10+8 =18 And fixed cost is  £90000 The cash flow for this project for the year 1:  £ Sales 25*50000= 1250000 Less Variable cost 18*50000= (900000) Fixed cost (90000) CF1 =260000 The cash flow for this project for the year 2:  £ Sales 25*60000= 1500000 Less Variable cost 18*60000= (1080000) Fixed cost (90000) CF2 =330000 The cash flow for this project for the year 3:  £ Sales 25*70000= 1750000 Less Variable cost 18*70000= (1260000) Fixed cost (90000) CF3 =400000 The cash flow for this project for the year 4:  £ Sales 25*80000= 2000000 Less Variable cost 18*80000=(1440000) Fixed cost (90000) CF4 =470000 Here is the cash flow for this project: Year Net cash flow Cumulative cash flow 0 -1000000 -1000000 1 260000 -740000 2 330000 -410000 3 400000 -10000 4 470000 460000 Net present value (NPV) for this project: Here, NPV=CF1/ (1+k) + CF2/(1+k)2+ CF3(1+K)3+CF4(1+K)4-I0 Here, CF=periodic cash flow K=discount rate (required rate of return I0+= initial investment NPV=CF1/ (1+k) + CF2/(1+k)2+ CF3(1+K)3+CF4(1+K)4-I0 = {260000 / (1.08) + 330000 / (1.08) ² + 400000 / (1.08) ³ + 470000 / (1.08)4} 1000000 =240740.741+282921.811+317535.9213+345461.228-1000000S = 1186659.701 1000000 = 186654.701 Internal Ratio of return (IRR): Cost of capital rate NPV 8% 186659 10% 132632 12% 78621 14% 30260 16% -14778 IRR=positive rate + [positive NPV/ (positiv e NPV + negative NPV)] * range of rate = 14 %+[{ 30260 / (30260+1477843)}] ÃÆ'Æ’-2% =14 %+ [0.671ÃÆ'Æ’-0.02] =0.14+ 0.01342 = 0.1534 =15.34% Payback period: Year Net cash flow Cumulative cash flow 0 1000000 -1000000 1 260000 -740000 2 330000 -410000 3 400000 -10000 4 470000 460000 From year 4: Payback period for  £10000 10000/470000=0.02 Payback period=3.02years. ARR Using the average capital employed: Average capital employed = (initial capital employed+ residual value)/2 =(1000000+0)/2 =500000 Average profit = (260000+330000+400000+470000)/4 =365000 ARR=Average annual profit before interest and taxation/Average capital employed on the project =(365000/500000)*100 =73% 2.2 Accept or reject the project: From the findings in 2.1 I would like to recommend the company to take this project because, The net present value (NPV) is positive. Payback period is 3.02 years This project have good accounting rate of return Financial Sources: (p1) A business needs enough finance to start up and continue to grow. For a new business, it is too risky lake of personal financial sources because as a new business other sources may not be reliable. Almost every investor has to keep some extra fund to improve and develop their product and services. In the business world, there are some common types of financial sources such as, External, internal, short-term, long-term, and medium-term. There are some important sources of finance: Long-term sources of finance: Long-term financing can be found from the following sources: Debentures/Bonds of different types Loans from financial institutions Loan from state financial corporation Loans from commercial banks Venture capital funding International Medium-term sources of finance: Medium-term financing can be raised from the following sources: Preference shares Public deposits/fixed deposits for duration of three years Commercial banks Financial institutions State financial corporations External commercial borrowings Short term sources of finance: Short-term financing can be found from the following sources: Trade credit Commercial banks Fixed deposits for a period of 1 year or less Advances received from customers Various short-term provision Implication of the sources: (p2) Banks and Financial institutions: Bank and other financial institutions are first and fare financial source for a business. They supply range of facilities to grow and contribute a business. Because if any organisation face or fall unexpected problem they try to overcome or solve its problem in the difference way. Business angels: Business angel is private types of financial organisation which invest money from the starting of the business with some condition. It is not helpful like bank or financial institution because always it try t o make profit and partial ownership by buying shares in the business. Venture Capitalist: Venture Capitalists are the almost same types of source as Business angels. They invest money for the Private limited company at the primary stages. Sometime the Venture Capitalists maintain and advice some managerial and technical issue of the company. Government Agencies: One more sophisticated financial sources of the business is Government agencies. They supply capital after make sure that the business environments are appropriate. Even, sometime they also provide some training to run the business accurately. Tax effect of the financial sources: This is common phenomenon of a business. Tax of business is consisting of different types of sources of finance depending on the price elasticity of demand and supply who bears more of the tax or who receives more of the subsidy may differ. A marginal tax which is on the sellers of a product will shift the supply curve to the left until the vertical distance between the two supply curves is equal to the per unit tax, when other things remain equal, this will increase the price paid by the buyer, and decrease the price received by the sellers. On the other hand, a marginal tax on consumption will shift the demand curve to the left, when other things remain equal, this will increase the price paid by consumers and decrease the price received by sellers by the same amount as if the tax had been imposed on the sellers, although in this case, the price received by the sellers would be the new market price. The end result is that no matter who is taxed, the price sellers receive will decrease. Ownership and control of the sources: We know ownership is an owner of the property or assets. The word ownership is complicated in tern of different types of financial sources. For example, if any organization gets money from bank and other financial company then the organizations will be sole ownership of the finance. Sole owners hip occurs when one owns a complete interest in property. Ownership is passed by the typical transfer documents, or by the laws of intestate succession. The complete interest is included in the estate of the decedent. Alternatively, when company get money from other sources like venture capitalist and business angels where these financial sources get interest by share ownership this is called join ownership. Another most freedom external financial sources are government agencies that provide money to business without liability so in this cases owner of the business will be strongly liable for the ownership. Cost of the financial sources: (p4) The overall percentage cost of the funds used to as a firms assets. Cost of capital is a composite cost of the individual sources of funds including common stock, debt, preferred stock, and retained earnings. The overall cost of capital depends on the cost of each source and the proportion that source represents of all capital used by the firm. The goal of an individual or business is to limit investment to assets that provide a return that is higher than the cost of the capital that was used to finance those assets. All businesses need short-term finance from the very beginning to start up the business and to cover day-to-day running costs. However businesses also need long-term capital to help them to grow and expand, and this is paid back over a number of years. Without finance a business would find it difficult to accomplish anything, for example someone who decided to start up a shop would need finance at first to just buy the shop and the stock. For sole traders and partnerships a common source of finance, especially for start-up is money from the individuals who are forming the business. They may also borrow money from family and friends. Own capital is a costless form of finance, but carries the risk of the money being lost. Impact of Finance: (p7) We know already know accounting are divided into two t ypes one is management accounting and another one is financial accounting and the financial statement is essential element for the financial accounting which is almost designed by financial transaction. Basically, most of the financial statements make for focusing financial position of a business. So the impact of the finance on financial statement is certain without finance the financial statements are like a man without bone. It is worth pointing out that in real life businesses do not normally draw up a statement of financial position after each day as shown above. Such an approach is not likely to be useful, given the relatively small number of transactions each day. In real life, a statement of financial position for the business is usually prepared at the end of a defined reporting period. Timely and accurate financial statements preparation creates confidence, credibility, reliability and business awareness of the owner and senior management in the eyes of bankers and other f inancial institutions and investors who provide cash and working capital to the business. Bankers and other financial institutions are more apt to provide the necessary cash and working capital when they have confidence the owners and senior management know whats happening in the business. The greater the level of confidence bankers and other financial institutions have in timely and accurate financial statements preparation, the easier and faster it is to obtain the necessary cash and working capital at attractive interest rates, with satisfactory covenants, terms and conditions and the easier it is to increase cash and working capital as the business grows. This is especially valid when the business experiences ups and downs during the various economic cycles of the domestic and worldwide economy. The best method of raising 1 million pound for the project: (p3) In order to above discussion I think the best method of raising one million is debt finance because debt finance is cheaper than issuing shares. Moreover, in debt finance there is a limited period to payback the debt while in issuing of shares, you keep paying dividends to the share holders. Shareholders want to use their money as capital because they dont want to pay too much income tax. By using shareholders money the company can satisfy the shareholders and feel more secure in terms of loss. Financial Planning P5 A business plan is an indicator for the operation of a commercial business. It is a process which describes the current financial position and the adjustments in the spending pattern of an individual organisation or even country, in order to meet the goals. There is no legal requirement for a business plan, but there are good reasons for a business plan. The following points explain why financial planning is important: Cash Flow: Financial planning helps in improving cash flow as well as monitoring the spending pattern. The cash flow is increased by undertaking measures such as tax planning, prudent spending and careful budgeting. Capital: A strong capital base can be built with the help of efficient financial planning. Thus, one can think about investments and thereby improve his financial position. Income: It is almost impossible to management income effectively without appropriate planning. Managing income helps in segmenting it into tax payments, other monthly expenditures and savings. Financial Understanding: The financial planning process helps to gain an understanding about the current financial position. Adjustments in an investment plan or evaluating a retirement scheme becomes easy for an individual with financial understanding Savings: It is good to have investments with high liquidity. These investments, owing to their liquidity, can be utilized in times of emergency and for educational purposes. Break Even Analysis: New businesses must achieve profitability to remain in operation. Break-even analysis determines the crossover point at which a business ceases to lose money and begins to make money. Break-even analysis is used in companies financial plans to show the crossover from losing to making money for expansions or additional products or locations. Decisions making:P6 Normally the word is used to solve problem in order to the different situation. But it is important and common role is take time to decide to the solving problem. To do this there are several question arise regarding the issue, what is the problem? What decisions need to be taken? For each of the causes or its effects, make a list of information or data that will be required, and clarify how that information will lead to a better decision. Finding the information, this is matter of concerned that the sources from where information needed for decision-making can be obtained. What information needs to be taken? Which component of the problem at hand will it help? Evaluate the sources to see which of them can provide the best in formation, and identify the mode and format in which the information is presented. Keep in mind that different sources provide information in different formats for different reasons. Processing the Knowledge: This where the information gathered is matched with the problem in hand. The relevant information from each source is extracted and information from multiple sources is organized. Which parts of the information collected needs to be used? What additional data or information is needed? How can information be best presented to be able to understand this situation and take decisions? The collected information is evaluated and integrated for its relevance, validity and interconnectedness Taking the decision:It is an interactive and inclusive process including all the concerned parties, form an opinion and the information collected for its effectiveness and efficiency. Use it to take the decision. Has the decision taken help in solving the problem at hand? Was the decision sat isfactory and took into account all the views of concerned parties? A decision taken may need to be examined closely and refined, and modified to meet differing needs over time. Unit cost to make Toy and profitability: (P9) Costs Year 1 Year 2 Year 3 Year 4 Marginal cost at 10(W1) Labor cost at 8 (W2) Fixed cost Total cost Cost per unit (W3) Profitability margin(W4) 500,000 400,000 90,000 990,000 19.80 units 21% 600,000 480,000 90,000 1170,000 19.50 units 22% 700,000 560,000 90,000 1350,000 19.28 units 23% 800,000 640,000 90,000 1530,000 19.12 units 23.5% Working 1: Number of units 50,000; rising by 10,000 and  £10 Marginal cost = Number of units x cost Year 1 = 50,000 x 10 =  £500,000 Year 2 = 60,000 x 10 =  £600,000 Year 3 = 70,000 x 10 =  £700,000 Year 4 = 80,000 x 10 =  £800,000 Working 2: Number of units 50,000; rising by 10,000 And Co st 8 pound Labour cost = number of units x cost Year 1 = 50,000 x 8 =  £400,000 Year 2 = 60,000 x 8 =  £480,000 Year 3 = 70,000 x 8 =  £560,000 Year 4 = 80,000 x 8 =  £640,000 Working 3: Cost per unit = Total cost / Total unit Year 1 = 990,000/50,000 = 19.80 unit Year 2 = 1,170,000/60,000 = 19.50 unit Year 3 = 1,350,000/70,000 = 19.28 unit Year 4 = 1,530,000/80,000 = 19.12 unit Working 4: Selling price  £ 25 Profitability margin = (Profit / sales) x 100 Year 1: Selling price 25 Less: cost (19.80) Profit 5.20 Profitability margin=(Profit / sales) x 100 = (5.20/25)x100 = 21% Year 2: Selling price 25 Less: cost (19.50) Profit 5.50 Profitability margin=(Profit / sales) x 100 = (5.50/25)x100 = 22% Year 3: Selling price 25 Less: cost (19.28) Profit 5.72 Profitability margin=(Profit /sales) x 100 = (5.72/25)x100 = 23% Year 4: Selling price 25 Less: cost (19.12) Pro fit 5.88 Profitability margin=(Profit /sales) x 100 = (5.88/25)x100 = 23.5% Cash budget (P8): No, because the information is provided sufficient. Conclusion: This is obvious common theory of a business to finding appropriate sources of finance and making decision in order to economic progress. Because if a business get finance by some over interested sources then it may be face straggling every situation specially in new starting business. Only a well planned, appropriate decision and proper and fair sources of finances will be key success of business. After long discussing and analyzing the Trevor Plc.s data information we are clear how it decrease cost and increase profit using accurate financial plan.