Parenting Today Essay Example | Topics and Well Written Essays - 250 words - 2

Parenting Today - Essay Example Planning for a divorce is not that easy because it does not only involve the couples, but it also involves their children; that is why it is best for the couple to find time to relax and plan on how they would manage their divorce. After they have planned everything out, they have to take it easy and have it step-by-step. In confronting their kids, the parents need to be honest and direct to the reason why they are planning to have a divorce. It is best to clarify to the children that it is not their fault, and they have nothing to do with the divorce. Explain to them what to expect and assure to them that they will be fine. In addition, give the children the full assurance that no matter what happens, their parents will always love them. Even though, they are not living in the same roof, but still both parents will take care of them. It is an important manner for both parents to have encouraged their children to express their thoughts and emotions. In this way, both parents can list en and will know how the children are struggling with the divorce, so that they can help them cope with the situation. Lastly, have an open communication with the other partner with regard to the children’s future and plans (â€Å"Children and divorce,† n.d.). Cases of teenage sexual intercourse are relatively increasing, and one initiative done by the government is to encourage teenagers to use proper contraceptives. However, some teenagers are still engaging unsafe sex and consequently result to teenage pregnancy. As a citizen, it is good to encourage teenagers to make use contraceptives in engaging sexual intercourse or rather yet not to engage in such dangerous actions. If so, enhancing the information to the teenagers will intensify their knowledge on the said issue, and making them aware all the possible negative consequences of doing such

Comparison between Saudi Accounting Standards (SOCPA) and IFRS Dissertation

Comparison between Saudi Accounting Standards (SOCPA) and IFRS - Dissertation Example Comparison between Saudi Accounting Standards (SOCPA) and IFRS.The present unrelenting global recession that originated from the US and extended globally revealed the nascent close links that existing amongst international financial and economic sectors.The present unrelenting global recession that originated from the US and extended globally revealed the nascent close links that existing amongst international financial and economic sectors. The wayward acts of business leaders aided by aberrant accountants as depicted in the Enron and WorldCom scandals in 2001 and the subprime mortgage crisis exposed that financial accounting practices have to be strictly scrutinized globally to avoid any such repetition. Subsequently the diverse local accounting associations in accord with the International Accounting Standards Board (IASB) led by the EU instigated the International Financial Reporting Standards (IFRS) (Yoon, 2009). These novel guidelines were intended to have harmonised standardiz ed regulations to steer accountants and organisations worldwide. However, the implementation of IFRS has met a raft of challenges in assorted jurisdictions including the Kingdom of Saudi Arabia due to cultural, social-economic and religious beliefs. The accounting history in Saudi Arabia can be traced to the 14th Hijri century (1930) when through a royal decree it was established that accounting records should be upheld. The issuance of CPA regulations commenced in 1974 and the Saudi Organization for Certified Public Accountants (SOCPA) was initiated in 1992 through a royal decree No.M12... The issuance of CPA regulations commenced in 1974 and the Saudi Organization for Certified Public Accountants (SOCPA) was initiated in 1992 through a royal decree No.M12 (SCOPA, 2011). SOCPA has been responsible for developing and setting accounting standards or compliance with the generally accepted accounting principles (GAAP) of Saudi Arabia as well as CPA exams, training, research, publications etc (Al-Aqeel, 2009). Keywords SOCPA-GAAP, Shariah and Islamic financial model, IAS/IFRS standards, standardisation Research Question What are the main areas of divergence and convergence between the Saudi Organization for Certified Public Accountants (SOCPA) and the International Accounting Standards (IAS) and International Financial Reporting Standards  (IFRS) standards? Aims This study aims at establishing a comparison between the SOCPA accounting standards and the IAS) and IFRS and probable evolution of SOCPA standards in view of the adoption of the universal international guidelines . The study will thus explore the convergence and divergence of the two standards in addition to examining the historical evolution of the accounting and auditing fields in Saudi Arabia. A critical scrutiny of the available literature as well as comprehensive field study will be conducted amongst organisations operating within the country. The Objectives of the Research This study will attempt to cover the gaps in previous studies that have scantily covered the region while offering recommendations on areas that can be transformed for more effective standardisation as well as for further studies. The study will therefore endeavour to understanding the convergence and divergence between

Women’s Movement 1848-1970’s Essay Example for Free

Women’s Movement 1848-1970’s Essay Women have been â€Å"pushing† for equal rights, for a countless amount of time. Even before the United States â€Å"broke-free† of Great Britain, women have been trying to â€Å"gain† the equivalent rights granted to men. This essay focuses upon the women’s advancement for equal rights in the United States starting from the 1848 Seneca Falls Convention, thru the 1970s.The Seneca Falls Convention (July 19-20, 1848) is known as the first Women’s Rights Convention to have ever taken place. This convention was organized by Women’s Rights Activists (as well as Antislavery activists) Elizabeth Cady Stanton, and Lucretia Mott. According to Stanton, the ultimate goal of this convention was to discuss the social, civil, and religious condition and right[s] of woman. Neither Mott nor Stanton expected the ‘rally’ to have many visitors, however they were completely wrong. Their convention surprisingly had over 300 supporters. This proved that it was a highly valued topic amongst women in the United States. The Seneca Falls Convention marked the beginning of women organizing to ‘fight’ for their own rights / personal liberty. Two (2) years after the convention in 1850 the second women’s movement convention was held in Salem, Ohio, and 1850 was also the year for the first national women’s right convention which was held in Worcester, Massachusetts. Similar conventions regarding the women’s movement were held annually up to the Civil War Era. During the Civil War, many women’s rights conventions and activists put aside their movement to assist in the war effort. Many women took over the male’s role in society, while they were off fighting in the Civil War. After the war, while the United States was undergoing a period of reformation, Women begin to start organizing conventions, as they did before the war, and in 1867, Susan B. Anthony formed the Equal Rights Association, which worked for universal suffrage. This marks the time period when women began to push for women’s suffrage-the right to vote. Shortly after the establishment of the Equal Rights Association, the fourteenth amendment was ratified, and the fifteenth amendment passed Congress, giving the right to vote to black men. Women petitioned to be included but are ultimately turned down. The New England Woman Suffrage Association was formed (1868). In 1869, Women’s Rights activist Elizabeth Cady Stanton forms, and leads the National Woman Suffrage Association. Women finally begin to succeed with their suffrage movement when Wyoming Territory grants women’s suffrage, and allows women to hold elected positions. As time continued, it became increasingly harder for women to voice their concerns, mainly because males began to fight back. An example of this is the National Anti-Suffrage Association formed in 1871, or the multiple arrests, and imprisonment of women’s rights activists. Despite these hard times, women began to gradually move forward with their protests. Several laws and governmental programs assisted the women’s movement, and many controversial federal policies were either ratified, or became a decision on a local scale. The major component women’s movement, the suffrage movement came to an end August 18, 1920 with the passage of the 19th amendment which granted suffrage to women. Women strongly pushed for more equivalent rights, until the 1970s when legally declared equal, when all the U.S. amendments were finally to apply to all citizens, which included women. In conclusion, the woman’s movement was a slow and painful, but greatly appreciated movement which clearly showed off what freedom allows us to do. Gradually through time, as outlined in this essay, women were able to freely organize, gather, and protest / push for their voices to be heard. In doing so, Activists such as Elizabeth Cady Stanton, and Susan B. Anthony fixed some major flaws with the ‘law of the land’, and because of them, the praise ‘All men and women are created equal’, has moved from being fiction, to becoming and remaining fact.

Salad Bar Financial Plan And Objectives Marketing Essay

Salad Bar Financial Plan And Objectives Marketing Essay The salad bar financial model will be based on the business concept of managing for the best, and planning for the worst. The projections of the first year will anticipate for a sales volume below average, salad cost above average, and seat turn below average. This will help us ensure adequate financial planning to cater for a ramp-up period that is reasonable, success of the business, and ensure that the business is not under-capitalized (McKeever 2008). Financial Pro Forma Besides the $70,000 of owner investment and $90,000 grant monies, The Salad Bar is seeking $150,000 in loans that are long-term and $100,000 in renovation investments, kitchen equipment, furniture catering license, legal fees, working capital, , food restaurant supplies, personnel and marketing. Investment Opportunities The Salad Bar Investment Program assigns equity position of 30% for a $100,000 total in investor capital. Investment Opportunity Total Investor Grant Opportunity:     $100,000 Minimum Amount of Investment $5,000 Investment Term 2-4 Years Maximum Total Equity Offering 10% Starting Year 2 Silver: Projected Annual IRR on Investment of $15,000 $49,000 10% Gold: Projected Annual IRR on Investment of $50,000 $99,000 11% Platinum: Projected Annual IRR on Investment of $100,000 or more 12% + Residuals Our financial plan is based on the assumptions that there will be a slow-growth economy that will be recovering from an economic decline. It also assumes that the business will experience a modest growth in the future. The Salad Bar business intends to increase profit margins per day. The businesses aims at reducing the variable operation cost as well as achieve a double growth rate annually. The Salad Bar marketing strategy will be aimed at developing visibility among the members of the community. This strategy will be achieved through a targeted advertising campaign. There will be advertisements placed in various newsletters. Its hoped that the advertisements will yield a reasonable amount of product enquiries since they are beleaguered toward the target population that uses Salad Bar products/services (Young 2007). The Salad Bar Marketing Objectives Salad Bar aims at reducing market costs as a sales percentage. The business intends to maintain steady and positive growth every month. In addition, Salad Bar plans to experience new customers increase and consequently have them as long-term customers. Marketing Strategy The Salad Bar marketing strategy will be aimed at developing visibility among the members of the community. This strategy will be achieved through a targeted advertising campaign. There will be advertisements placed in various newsletters. Its hoped that the advertisements will yield a reasonable amount of product enquiries since they are beleaguered toward the target population that uses Salad Bar products/services (Abrams Kleiner 2003). Target marketing The Salad Bars target population includes the middle class clients and the upper-class clients. The middle-class population has minimal disposable income. It recognizes that its expensive to get salad from a salad bar but its prepared to incur expenses though they will attempt to minimize them. On the other hand, the upper-class clients are characterized by high income level and its willing to have salad from a bar. This strategy will require a different menu for the two groups since the upper-class salad menu will be cost prohibitive for the middle class population (McKeever 2008). Positioning The Salad Bar will position itself as a high quality, innovative salad business. The members of the society will recognize the high quality and unique service/product offerings of The Salad Bar. The Salad Bar competitive edge will be founded in  its customer inventive and customer approach to members of the society. The Salad Bar customer attention will make it different from other salad bars that have a lot of demand. The disadvantage of having a high demand is that the business experiences a decreased pressure to accommodate extra clients. When The Salad Bar will start having plenty of customers, we will modify our business plan in order to handle them effectively McKeever (2008). The Salad Bar will approach the market as if there is considerable competition between the different product providers. We aim at making customer satisfaction our priority, and through this, local clients will come to be pleased about the attention given to their need and establish long-term relationshi ps with The Salad Bar. The main objective is to position The Salad Bar as the premier Salad business within the area, authorizing a market share majority in four years. The marketing strategy will aim first at creating customer awareness concerning its products, build up a customer base, and focus on building customer referrals and loyalty (Young 2007) Marketing Mix The Salad Bar marketing mix will consist of pricing, distribution, advertising and promotion approaches. The pricing scheme of the business is based on per person or per bowl charge. The Salad Bar aims at making product deliveries for customer far from the shop. On the other Hand, advertising and promotion will be done through television and radio adverts as well as brochures (Young 2007). Marketing Research Several focus groups were established and held during the initial marketing plan development phase so as to gain insight into a number of potential customers. The groups provided useful insight into potential customers decision making. Additional dynamic market research source is a feedback system based on a proposal card system. The proposal card will have numerous statements that clients are asked to rate as per a given scale. There will be numerous open ended questions that will enable a client to offer constructive criticism freely. The Salad Bar will focus on implementing suggestions that are reasonable so as to improve its product offerings as well as demonstrate its commitment to customer suggestions (Abrams Kleiner 2003).

Martha Stewart: The Goddess of Greed Essays -- Exploratory Essays Rese

Everywhere you look, there she is. Martha Stewart has invaded every avenue of domesticity. Her "radiant presence... seems to be infinite, like that of the Almighty, or of Starbucks" (Lippert & Ferguson: 26*) The outposts of her "omnimedia empire" are quite fortified (Africannet page). Reigning over a vast technical spectrum, her multi-million, multi-media kingdom includes a magazine with a circulation of 1.2 million, a syndicated column, and a TV show with audience of 5.3 million, but she does not have an official web site (Lippert & Ferguson: 26). There are numerous webpages that fans and foes have dedicated to her.   Martha Stewart is energizing the homemaking marketplace. The home is a key part of the American Dream, Her ideas of housekeeping depart from the long-standing tradition of frugality, where practicality was paramount. She mentions Helen and Scott Nearing's The Good Life in an essay in Martha Stewart's Living April edition. While she enjoys foraging for 'nature's hidden treasures,' she does not share the Nearing's core values. Their idea of getting back to nature is to live lightly-- few things, low energy consumption. Hers is highly technical, wasteful and showy. "Make due with less" is not Martha's motto, it's "Just have more." Perfectionism is integral to her image. Having her audiences attempt the impossible ideal of perfection which she claims gets them hooked (if it's easy for Martha, it can be easy for you, too). Most people never realize the staffing that is involved for a layout in her magazine, Martha Stewart Living, or the production hours that go into a few minute long segment on her Lifetime cable show. The photo layouts in her magazine regularly have both a director an... ...ecome more profuse. To proselytize the population must be one of the things she thinks about during the mere four hours she allows for sleep each night. Sources Cited Hoge, Sharon King. "The Place Settings of Kilimanjaro." Forbes (Oct, 23) 1995: 39-40*. Kasindorf, Jeanie Russell. "Martha, Inc." Working Woman June 1995: 26-31*. Leyner, Mark. "Martha Stewart." Esquire Aug. 1995: 52. Lippert, Barbara. "Power Hausfrau vs. Working Woman." Working Woman Dec. 1992: 98. Lippert, Barbara and Sarah Ferguson. "Our Martha, Ourselves." New York (May 15) 1995: 26-35*. Money, Joe. "Little Ms. Perfekt." Boating, March 1995: 30. Speidel, Maria et. al. "The Best Revenge." People Weekly (Oct. 2) 1995: 100-110*. --"*" Indicates an article was obtained through online services, exact pagination is not available (estimates were made).

Gas Pressure Lab :: Papers

Gas Pressure Lab We pumped air into the tube until the pressure was as high as possible, which was 3.4x105 Pa. We recorded the volume of gas; it was 16.0cm3. We then let the pressure down slightly and recorded the pressure and volume again. We repeated this about 15 more times, which was when the pressure reached 1.03x105 Pa. Here are the results: Gas Pressure (x105 Pa) Gas Volume (cm3) 3.4 16 3.23 16.9 3.09 17.8 2.91 18.8 2.78 19.7 2.62 21 2.48 22.1 2.31 23.7 2.15 25.7 1.97 28.1 1.73 31.9 1.6 34.9 1.41 39.1 1.28 43.3 1.12 50 1.03 56 EXPLANATION Boyle ¡Ã‚ ¦s law states that the volume of a fixed mass of ideal gas at constant temperature is inversely proportional to the gas pressure: P „f 1/v OR pv = constant This means that if p is doubled then v is halved, or, if p is halved then v is doubled. MOLECULAR EXPLANATION At room temperature and pressure, there are a certain number of gas molecules in 10cm3 of air. Each molecule exerts a pressure on the walls of a container. The molecules hitting the sides of the container cause this pressure. If you decrease the volume that the air occupies from 10 cm3 to 5 cm3, then there would be twice as many molecules per cm3 than before. This means twice as much pressure will be exerted due to twice as many molecules hitting the sides of the container at a certain time. ANALYSIS To analyse my results I will extend my table from before by adding 1/v and pv: p (x105 Pa) v (cm3) 1/v (cm-3) pv (x105 Pa cm3) 3.40 16.0 0.062 54.40 3.23 16.9 0.059 54.58 3.09 17.8 0.056 55.00 2.91 18.8 0.053 54.71 2.78 19.7 0.051 54.77 2.62 21.0 0.048 55.02 2.48 22.1 0.045 54.80 2.

Purchase Orders

ABC Instructor Assignments 1. Ken's Carpets sells carpet for both residential and business use. To better estimate costs, the company recently adopted an activity-based costing system. Last year, the company incurred $300,000 in overhead costs. Based on an intense study of their company, the following activities, allocation bases, and percentages of overhead costs were determined: Activity| Allocation Base| Proportion of Overhead Cost| Purchasing| Number of purchase orders| 25%| Materials processing| Number of square feet| 50%| Sales| Number of sales orders| 25%|The number of activities for residential and business is as follows: | Residential| | Business Total Total Overhead| Number of purchase orders| 700| | 500 1,200 75,000| Number of square feet| 4,000,000| | 2,000,000 6,000,000 150,000 | Number of sales orders| 400| | 100 500 75,000| Required: A. | Calculate the total overhead that should be allocated to each of the three activities. Number of Purchase $75,000, Number of square feet $150,000, Number of sales orders $75,000. | | B. | Calculate the overhead rates for each of the three activities. Number of purchase 62. 5, Number of square feet 0. 025, Number of sales orders 150| | | C. | If a particular residential job requires 4 purchase orders and 1 sales order for total of 1,500 square feet of carpet, how much overhead should be allocated to the job? 4*62. 5 + 0. 025*1,500+1*150 = $437. 50| 2. Mountaineer Tents manufactures and sells heavy and light duty tents to various outdoor retailers. To better estimate costs, the company recently adopted an activity-based costing system.Last year, the company incurred $900,000 in overhead costs. Based on an intense study of their company, the following activities, allocation bases, and percentages of overhead costs were determined: Activity| Allocation Base| Proportion of Overhead Cost| Purchasing| Number of purchase orders| 55%| Inspections| Number of inspections| 20%| Sales| Number of sales orders| 25%| The number of activities for heavy and light duty tents is as follows: | Heavy-duty| | Light-duty| Number of purchase orders| 5,000| | 4,000| Number of inspections| 3,000| | 1,000| Number of sales orders| 800| | 400| Required:A. | Calculate the total overhead that should be allocated to each of the three activities. Number of purchase 4,950, Number of inspection 800, Number of sales 300| | | B. | Calculate the overhead rates for each of the three activities. Number of purchase 1. 82, Number of inspection 5, Number of sales 4| | | C. | If a single sales order requires 10 purchase orders and 30 inspections to fill, how much overhead should be applied to the order? 1*4+10*1. 82+30*5 = 191. 82| 3. The following overhead cost information is available for Millennium Inc. for 2006: Activity| Allocation Base| Overhead Cost|Purchasing| Number of purchase orders| $300,000| Machine setups| Number of setups| 150,000| Quality control| Number of inspections| 50,000| During the year, 4,000 purchase orders w ere issued; 8,000 machine setups were performed; and 2,000 inspections were conducted. Required: A. | Calculate the overhead rates for each of the three activities. Purchasing 75. 00, Machine Setups 18. 75, Quality Control 25| | | B. | If a particular job requires 10 purchase orders, 6 setups, and 5 inspections to fill, how much overhead should be applied to the job? | 10*75+6*18. 75+25*5 = 987. 5